Hertz Corporation

ALTRIA GROUP, INC. (MO) 10-Q Quarterly report pursuant to sections 13 or 15(d) Filed on 07/26/2012 Filed Period 06/30/2012 UNITED STATES SECURITIES AND EXCHANGE COMMISSION WASHINGTON, D. C. 20549 FORM 10-Q (Mark One) y QUARTERLY REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934 For the quarterly period ended June 30, 2012 OR ? TRANSITION REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934 For the transition period from o Commission File Number 1-08940 Altria Group, Inc. (Exact name of registrant as specified in its charter) Virginia 13-3260245 (State or other jurisdiction of incorporation or organization) (I. R. S. Employer Identification No. ) 6601 West Broad Street, Richmond, Virginia 23230 (Address of principal executive offices) (Zip Code) Registrant’s telephone number, including area code (804) 274-2200 Former name, former address and former fiscal year, if changed since last reportIndicate by check mark whether the re gistrant (1) has filed all reports required to be filed by Section 13 or 15(d) of the Securities Exchange Act of 1934 during the preceding 12 months (or for such shorter period that the registrant was required to file such reports), and (2) has been subject to such filing requirements for the past 90 days. Yes ? No ? Indicate by check mark whether the registrant has submitted electronically and posted on its corporate Web site, if any, every Interactive Data File required to be submitted and posted pursuant to Rule 405 of Regulation S-T ( §232. 05 of this chapter) during the preceding 12 months (or for such shorter period that the registrant was required to submit and post such files). Yes ? No ? Indicate by check mark whether the registrant is a large accelerated filer, an accelerated filer, a non-accelerated filer, or a smaller reporting company. See the definitions of â€Å"large accelerated filer,† â€Å"accelerated filer† and â€Å"smaller reporting companyâ₠¬  in Rule 12b-2 of the Exchange Act. Large accelerated filer ? Accelerated filer ? Non-accelerated filer ? (Do not check if a smaller reporting company) Smaller reporting company ?Indicate by check mark whether the registrant is a shell company (as defined in Rule 12b-2 of the Exchange Act). Yes ? No ? At July 16, 2012 , there were 2,032,833,474 shares outstanding of the registrant’s common stock, par value $0. 33 1/3 per share. Table of Contents ALTRIA GROUP, INC. TABLE OF CONTENTS Page No. PART I – FINANCIAL INFORMATION Item 1. Financial Statements (Unaudited) Condensed Consolidated Balance Sheets at June 30, 2012 and December 31, 2011 3 Condensed Consolidated Statements of Earnings for the Six Months Ended June 30, 2012 and 2011 5 Three Months Ended June 30, 2012 and 2011 Condensed Consolidated Statements of Comprehensive Earnings for the Six Months Ended June 30, 2012 and 2011 7 Three Months Ended June 30, 2012 and 2011 8 Condensed Consolidated Statements of Stoc kholders’ Equity for the Year Ended December 31, 2011 and the Six Months Ended June 30, 2012 9 Condensed Consolidated Statements of Cash Flows for the Six Months Ended June 30, 2012 and 2011 10 Notes to Condensed Consolidated Financial Statements 12 Item 2. Management’s Discussion and Analysis of Financial Condition and Results of Operations 61 Item 4. Controls and Procedures 99 PART II – OTHER INFORMATIONItem 1. Legal Proceedings 100 Item 1A. Risk Factors 100 Item 2. Unregistered Sales of Equity Securities and Use of Proceeds 100 Item 5. Other Information 101 Item 6. Exhibits 102 Signature Signature 103 – 2- Table of Contents PART I – FINANCIAL INFORMATION Item 1. Financial Statements. Altria Group, Inc. and Subsidiaries Condensed Consolidated Balance Sheets (in millions of dollars) (Unaudited) June 30, 2012 December 31, 2011 Assets Consumer products Cash and cash equivalents $ Receivables 1,528 $ 3,270 256 268 Leaf tobacco 799 934 Other raw mater ials 184 170 Work in process 269 316 Inventories:Finished product 432 Other current assets 1,779 1,207 Deferred income taxes 359 1,684 1,207 468 Property, plant and equipment, at cost 607 5,143 Total current assets 7,131 4,750 2,512 2,131 Goodwill 4,728 2,619 Less accumulated depreciation 2,216 5,174 Other assets 12,098 6,486 Investment in SABMiller 5,174 12,088 Other intangible assets, net 5,509 472 1,257 31,494 33,385 3,012 Total consumer products assets 3,559 Financial services Finance assets, net Other assets 41 Total Assets $ 18 3,053 Total financial services assets 3,577 34,547 $ See notes to condensed consolidated financial statements.Continued – 3- 36,962 Table of Contents Altria Group, Inc. and Subsidiaries Condensed Consolidated Balance Sheets (Continued) (in millions of dollars, except share and per share data) (Unaudited) June 30, 2012 December 31, 2011 Liabilities Consumer products Current portion of long-term debt $ Accounts payable 600 $ 600 335 503 Marketing 5 81 430 Taxes, except income taxes 218 220 Accrued liabilities: Employment costs 110 225 Settlement charges 2,184 3,513 Other 1,217 1,311 Dividends payable 836 7,643 13,089 Long-term debt 841 6,081 Total current liabilities 13,089 Deferred income taxes 5,074 4,751Accrued pension costs 1,139 1,662 Accrued postretirement health care costs 2,367 2,359 Other liabilities 606 602 28,356 30,106 1,764 Total consumer products liabilities 2,811 Financial services Deferred income taxes Other liabilities 119 3,141 30,239 33,247 33 32 935 Total liabilities 330 1,883 Total financial services liabilities 935 Contingencies (Note 11) Redeemable noncontrolling interest Stockholders' Equity Common stock, par value $0. 33 1/3 per share (2,805,961,317 shares issued) Additional paid-in capital 5,647 Accumulated other comprehensive losses 5,674 24,334 Earnings reinvested in the business 3,583 (1,674) (1,887) Cost of repurchased stock (773,116,613 shares in 2012 and 761,542,032 shares in 2011) (24,969) (24, 625) Total stockholders’ equity attributable to Altria Group, Inc. 4,273 3,680 2 3 Noncontrolling interests Total stockholders’ equity 4,275 Total Liabilities and Stockholders’ Equity $ 34,547 See notes to condensed consolidated financial statements. – 4- 3,683 $ 36,962 Table of Contents Altria Group, Inc. and Subsidiaries Condensed Consolidated Statements of Earnings (in millions of dollars, except per share data) (Unaudited) For the Six Months Ended June 30, 2012Net revenues $ 2011 12,134 $ 11,563 Cost of sales 3,878 3,825 Excise taxes on products 3,560 3,618 Gross profit 4,696 4,120 1,130 1,272 Marketing, administration and research costs Asset impairment and exit costs 37 3 Amortization of intangibles 10 11 3,519 2,834 Operating income Interest and other debt expense, net 586 Earnings before income taxes 572 (743) Earnings from equity investment in SABMiller (344) 3,676 Net earnings attributable to noncontrolling interests 1,224 2,421 Net earnings 2,6 06 1,255 Provision for income taxes 1,382 (1 ) Net earnings attributable to Altria Group, Inc. (1) $ ,420 $ 1,381 Basic earnings per share attributable to Altria Group, Inc. $ 1. 19 $ 0. 66 Diluted earnings per share attributable to Altria Group, Inc. $ 1. 19 $ 0. 66 $ 0. 82 $ 0. 76 Per share data: Dividends declared See notes to condensed consolidated financial statements. – 5- Altria Group, Inc. and Subsidiaries Condensed Consolidated Statements of Earnings (in millions of dollars, except per share data) (Unaudited) For the Three Months Ended June 30, 2012 Net revenues $ 2011 6,487 $ 5,920 Cost of sales 2,086 2,030 Excise taxes on products 1,907 1,918 Gross profit 2,494 1,972 596 671 16 1Marketing, administration and research costs Asset impairment and exit costs Amortization of intangibles 5 Earnings from equity investment in SABMiller 1,295 293 Interest and other debt expense, net 5 1,877 Operating income 294 (223) Earnings before income taxes (155) 1,807 581 Net earnings 712 1,226 Provision for income taxes 1,156 444 Net earnings attributable to noncontrolling interests (1 ) Net earnings attributable to Altria Group, Inc. — $ 1,225 $ 444 Basic earnings per share attributable to Altria Group, Inc. $ 0. 60 $ 0. 21 Diluted earnings per share attributable to Altria Group, Inc. $ 0. 60 $ 0. 21 0. 41 $ 0. 38 Per share data: Dividends declared See notes to condensed consolidated financial statements. – 6- Table of Contents Altria Group, Inc. and Subsidiaries Condensed Consolidated Statements of Comprehensive Earnings (in millions of dollars) (Unaudited) For the Six Months Ended June 30, 2012 Net earnings $ 2,421 2011 $ 1,382 Other comprehensive earnings, net of deferred income taxes: Currency translation adjustments — 1 61 64 154 135 Benefit plans: Amounts reclassified to net earnings SABMiller: Ownership share of SABMiller's other comprehensive earnings before reclassifications to net earningsAmounts reclassified to net earnings (2 ) 5 152 205 2,634 Comprehensive earnings Comprehensive earnings attributable to noncontrolling interests 140 213 Other comprehensive earnings, net of deferred income taxes 1,587 (1) Comprehensive earnings attributable to Altria Group, Inc. See notes to condensed consolidated financial statements. – 7- $ 2,633 (1) $ 1,586 Table of Contents Altria Group, Inc. and Subsidiaries Condensed Consolidated Statements of Comprehensive Earnings (in millions of dollars) (Unaudited) For the Three Months Ended June 30, 2012 Net earnings $ 2011 1,226 $ 444Other comprehensive earnings, net of deferred income taxes: Currency translation adjustments — 1 39 32 (23) 78 (5) 1 Benefit plans: Amounts reclassified to net earnings SABMiller: Ownership share of SABMiller's other comprehensive (losses) earnings before reclassifications to net earnings Amounts reclassified to net earnings (28) 112 1,237 Comprehensive earnings Comprehensive earnings attributable to noncontrolling interests 79 11 Oth er comprehensive earnings, net of deferred income taxes 556 (1) Comprehensive earnings attributable to Altria Group, Inc. See notes to condensed consolidated financial statements. 8- $ 1,236 — $ 556 Table of Contents Altria Group, Inc. and Subsidiaries Condensed Consolidated Statements of Stockholders’ Equity for the Year Ended December 31, 2011 and the Six Months Ended June 30, 2012 (in millions of dollars, except per share data) (Unaudited) Attributable to Altria Group, Inc. Common Stock (1) Earnings Reinvested in the Business Accumulated Other Comprehensive Losses Cost of Repurchased Stock Non-controlling Interests Total Stockholders’ Equity $ 935 Balances, December 31, 2010 Additional Paid-in Capital $ 5,751 $ 23,459 $ $ (23,469) $ $ (1,484) 3 5,195 — — 3,390 — — 1Other comprehensive losses, net of deferred income tax benefit — — — (403) — — (403) Exercise of stock options and other stock award a ctivity — (77) — — 171 — 94 Cash dividends declared ($1. 58 per share) — — — — (3,266) Repurchases of common stock — — — — — (1,327) Other — — — — Net earnings Balances, December 31, 2011 (3,266) — — (1) 935 5,674 23,583 3 3,683 — — 2,420 — — — 2,420 Other comprehensive earnings, net of deferred income taxes — — — 213 — — 213 Exercise of stock options and other stock award activity — (27) — — 16 — (11) Cash dividends declared ($0. 82 per share) — — — — — (1,669) Repurchases of common stock — — (360) — (360) Balances, June 30, 2012 (1) (1,669) — — — — $ 935 $ 5,647 $ 24,334 — $ (1,674) (24,625) (1) Net earnings (1) Other (1,887) (1,327) 3,391 — $ (24,969) (1) $ 2 (1) $ 4,275 Net earnings attributable to noncontrolling interests for the six months ended June 30, 2012 and for the year ended December 31, 2011 exclude $1 million and $2 million, respectively, due to the redeemable noncontrolling interest related to Stag’s Leap Wine Cellars, which is reported in the mezzanine equity section in the condensed consolidated balance sheets at June 30, 2012 and December 31, 2011 , respectively.See Note 11. See notes to condensed consolidated financial statements. – 9- Table of Contents Altria Group, Inc. and Subsidiaries Condensed Consolidated Statements of Cash Flows (in millions of dollars) (Unaudited) For the Six Months Ended June 30, 2012 2011 Cash Provided by (Used In) Operating Activities Net earnings (loss) – Consumer products $ 2,311 – Financial services 110 Net earnings $ 1,962 (580) 2,421 1,382 Depreciation and amortization 113 121 Deferred income tax provision 299 132 (743) (344) (34) (24) (456) — Adjustm ents to reconcile net earnings to operating cash flows: Consumer productsEarnings from equity investment in SABMiller Asset impairment and exit costs, net of cash paid IRS payment related to LILO and SILO transactions Cash effects of changes: Receivables, net 2 Inventories (12) 95 Accrued liabilities and other current assets (94) (251) Income taxes 130 (64) Accounts payable 5 58 Accrued settlement charges 58 (1,329) (1,398) Pension plan contributions (514) (209) Pension provisions and postretirement, net 85 122 Other 90 121 Financial services Deferred income tax benefit (1,270) PMCC leveraged lease charges 7 Decrease to allowance for losses 10) Other liabilities (income taxes) 1,437 Other (529) 490 — 505 (21) See notes to condensed consolidated financial statements. Continued – 10- 23 (85) Net cash (used in) provided by operating activities 479 Table of Contents Altria Group, Inc. and Subsidiaries Condensed Consolidated Statements of Cash Flows (Continued) (in millions of dollars) (Unaudited) For the Six Months Ended June 30, 2012 2011 Cash Provided by (Used In) Investing Activities Consumer products Capital expenditures $ Other (39) $ (3) (40) 1 Financial services Proceeds from finance assets 552 129 510 0 — Net cash provided by investing activities 1,494 Cash Provided by (Used In) Financing Activities Consumer products Long-term debt issued Repurchases of common stock (360) (575) (1,674) Dividends paid on common stock (1,589) Issuances of common stock — 29 Financing fees and debt issuance costs — (23) (133) (155) (2,167) (819) Other Net cash used in financing activities Cash and cash equivalents: Decrease (1,742) Balance at beginning of period (250) 3,270 Balance at end of period $ 1,528 See notes to condensed consolidated financial statements. – 11 – 2,314 $ 2,064Table of Contents Note 1. Background and Basis of Presentation: Background At June 30, 2012, Altria Group, Inc. ‘s direct and indirect wholly- owned subsidiaries included Philip Morris USA Inc. (â€Å"PM USA†), which is engaged in the manufacture and sale of cigarettes and certain smokeless products in the United States; John Middleton Co. (â€Å"Middleton†), which is engaged in the manufacture and sale of machine-made large cigars and pipe tobacco, and is a wholly-owned subsidiary of PM USA; and UST LLC (â€Å"UST†), which through its direct and indirect wholly-owned subsidiaries including U.S. Smokeless Tobacco Company LLC (â€Å"USSTC†) and Ste. Michelle Wine Estates Ltd. (â€Å"Ste. Michelle†), is engaged in the manufacture and sale of smokeless products and wine. Philip Morris Capital Corporation (â€Å"PMCC†), another wholly-owned subsidiary of Altria Group, Inc. , maintains a portfolio of leveraged and direct finance leases. In addition, Altria Group, Inc. held an approximate 27. 0% economic and voting interest in SABMiller plc (â€Å"SABMiller†) at June 30, 2012, whi ch is accounted for under the equity method of accounting. Altria Group, Inc. s access to the operating cash flows of its wholly-owned subsidiaries consists of cash received from the payment of dividends and distributions, and the payment of interest on intercompany loans by its subsidiaries. In addition, Altria Group, Inc. receives cash dividends on its interest in SABMiller if and when SABMiller pays such dividends. At June 30, 2012, Altria Group, Inc. ‘s principal wholly-owned subsidiaries were not limited by long-term debt or other agreements in their ability to pay cash dividends or make other distributions with respect to their common stock.Share Repurchases In October 2011, Altria Group, Inc. ‘s Board of Directors authorized a $1. 0 billion share repurchase program, which Altria Group, Inc. intends to complete by the end of 2012 . During the six and three months ended June 30, 2012, Altria Group, Inc. repurchased 11. 9 million shares (aggregate cost of approximate ly $360 million , and $30. 16 average price per share) and 2. 0 million shares (aggregate cost of approximately $66 million , and $32. 37 average price per share), respectively. As of June 30, 2012 , Altria Group, Inc. had repurchased a total of 23. million shares of its common stock under this program at an aggregate cost of approximately $688 million , and an average price of $29. 01 per share. The timing of share repurchases under this program depends upon marketplace conditions and other factors, and the program remains subject to the discretion of Altria Group, Inc. ‘s Board of Directors. Basis of Presentation The interim condensed consolidated financial statements of Altria Group, Inc. are unaudited. It is the opinion of Altria Group, Inc. ‘s management that all adjustments necessary for a fair statement of the interim results presented have been reflected therein.All such adjustments were of a normal recurring nature. Net revenues and net earnings for any interim period are not necessarily indicative of results that may be expected for the entire year. These statements should be read in conjunction with the consolidated financial statements and related notes, which appear in Altria Group, Inc. ‘s Annual Report to Shareholders and which are incorporated by reference into Altria Group, Inc. ‘s Annual Report on Form 10-K for the year ended December 31, 2011. Balance sheet accounts are segregated by two broad types of businesses.Consumer products assets and liabilities are classified as either current or noncurrent, whereas financial services assets and liabilities are unclassified, in accordance with respective industry practices. During the second quarter of 2012, Altria Group, Inc. determined that it had not recorded in its financial statements for the three months ended March 31, 2012, its share of non-cash gains from its equity investment in SABMiller, relating to SABMiller's strategic alliance transactions with Anadolu Efes and Castel that were closed during the first quarter of 2012.Because Altria Group, Inc. did not record these gains, it understated by $342 million, $222 million and $0. 11 earnings from equity investment in SABMiller, net earnings/comprehensive earnings, and diluted earnings per share attributable to Altria Group, Inc. , respectively, for the three months ended March 31, 2012. Additionally, Altria Group, Inc. understated its investment in SABMiller, long-term liability for deferred income taxes and total stockholders' equity by $342 million, $120 million and $222 million, respectively, at March 31, 2012.There was no impact on net cash flows from operating, investing or financing activities for the three months ended March 31, 2012. Altria Group, Inc. assessed the materiality of – 12- Table of Contents Altria Group, Inc. and Subsidiaries Notes to Condensed Consolidated Financial Statements (Unaudited) these understatements in accordance with the Securities and Exchange Commission 's (â€Å"SEC†) Staff Accounting Bulletin No. 99 â€Å"Materiality† and determined that the impact was not material to Altria Group, Inc. ‘s financial statements as of and for the three months ended March 31, 2012.Accordingly, Altria Group, Inc. has determined that it is appropriate to revise its first quarter 2012 financial statements and has reflected this revision in the financial statements as of and for the six months ended June 30, 2012. Financial results for the three months ended March 31, 2012 reported in future filings will reflect this revision. Altria Group, Inc. ‘s chief operating decision maker has been evaluating the operating results of the former cigarettes and cigars segments as a single smokeable products segment since January 1, 2012.The combination of these two formerly separate segments is related to the restructuring associated with the cost reduction program announced in October 2011 (the â€Å"2011 Cost Reduction Program†). A lso, in connection with the 2011 Cost Reduction Program, effective January 1, 2012, Middleton became a wholly-owned subsidiary of PM USA, reflecting management's goal to achieve efficiencies in the management of these businesses. Effective with the first quarter of 2012, Altria Group, Inc. ‘s reportable segments are smokeable products, smokeless products, wine and financial services.For further discussion on the 2011 Cost Reduction Program, see Note 2. Asset Impairment, Exit, Implementation and Integration Costs. Effective January 1, 2012, Altria Group, Inc. adopted new authoritative guidance that eliminated the option of presenting components of other comprehensive earnings as part of the statement of stockholders' equity. With the adoption of this guidance, Altria Group, Inc. is reporting other comprehensive earnings in separate statements immediately following the statements of earnings. Note 2.Asset Impairment, Exit, Implementation and Integration Costs: Pre-tax asset impa irment, exit and implementation costs for the six and three months ended June 30, 2012 consisted of the following: For The Six Months Ended June 30, 2012 Asset Impairment and Exit Costs For The Three Months Ended June 30, 2012 Implementation (Gain) Costs Total Asset Impairment and Exit Costs Implementation Costs Total (in millions) Smokeable products $ 23 $ (12) $ 11 $ 16 $ 9 $ 25 Smokeless products 14 5 19 — — — General corporate — (1) (1 ) — — — Total $ 37

Christianity and Buddhism

Two different faiths; Christianity and Buddhism. These two religions that have pillars centered on Jesus Christ and Gautama Buddha respectively. Christianity has had a wide influence, stretching across the world and with leading figures like President George Bush (USA), Senator Hillary Clinton, and even the Pope, a spiritual leader of the Catholic Church and head of the Vatican sate. Buddhism, though mostly predominant in the orient world, has penetrated the Western cultures, Hollywood’s Richard Gere, Tina Turner, and L. A Lakers coach, Phil Jackson have identified with the Buddhists Faith through its spiritual leader the Dalai Lama.These two faiths have parallels. In contrast or comparison the two faiths meet and also depart at the foundational level of the very pillars of Jesus Christ and Gautama Buddha. The Differences At the very moment of birth Jesus Christ was born in a manger in the midst of want and desolation. According to biblical scriptures he was born among the poo r. Gautama Buddha on the other hand, was born in a palace where his father who was the ruler of a region within present day Nepal, made sure that he lived within the pleasures and wealth of his empire.In addition, Buddha lived as a prince, as royalty whereas Christ was born into a family where the father figure was a carpenter and he had to learn the skills of carpentry. The divinity of Jesus Christ has a divergence from that of Buddha. Jesus Christ claimed that he was the only Son of God. The bible in many of its texts reaffirms this divinity; to a tune of calling Jesus Christ, the â€Å"presence of God† as man. Buddha However, claimed no divinity in person. Only that about 700 years after Buddha passed on, Mahayana Buddhism attached divinity to the character of Gautama. .Buddha worked out no miracles, signs or wonders. The bible however, in the New Testament is wrought with events of miracles of Jesus Christ. From the beginning of the synoptic Gospel or Matthew, through Mar k, Luke and John, the Lord Jesus Christ healed the afflicted stopped and calmed a raging sea among other miracles. Jesus Christ, speaking on the mount espoused and blessed â€Å"those who hunger and thirst for righteousness for they shall be satisfied†. He encouraged his followers to â€Å"seek first the kingdom of God and his righteousness and all other things would be added unto them (who believed)†.However Buddha saw the need of eliminating craving and desire and as such attains enlightment. Jesus Christ said â€Å"I am the Way, the Truth and the Life†. Buddha however, took the role of a guide, a religious â€Å"Way Shower†. Buddha had a means to the nirvana for the believer, but each believer had to find his or her own path Buddha is buried in the Himalaya Mountains, at Kusinara. He never resurrected. After crucifixion and death, Christ resurrected on the third day triumphing over death and sin. The SimilaritiesThe Buddhist scriptures tell of Buddhaâ €™s mother, Mahamaya, being made to carry child Buddha in her womb through the power of the â€Å"holy Spirit†. Also a â€Å"heavenly messenger’ informed Mahamaya of the way she was to bear the â€Å"son of the highest kings. † Many other events followed the birth of Buddha like the appearance of the â€Å"flower Star† in the East, and also a group of angelic messengers celebrated the birth of Buddha. The birth of Christ is foretold in the scriptures of the bible as the mother Mary was made to conceive through the â€Å"immaculate conception† of the Holy Spirit.Angels also ministered unto Mary telling her that she would bear a son who would redeem the world. In addition the star of the east shone bright and did guide the three Magi to see and proclaim the birth of the â€Å"king of Kings†At the birth of Jesus Christ King Herod set out to kill all the male firstborns with a view of eliminating any possible challenger to his throne. Not f orgetting that Virgin Mary Mother of Jesus had to run and hide the kid Jesus from the executioners. For the case of Buddha he was born of a Virgin called Maya. King Bimbasara wanted him dead as he thought that Buddha would one day ascend the throne.Buddha amazed the wizened old men and priests of the temple just as Jesus Christ did to the Pharisees and teachers of the Mosaic Law; both achieved this at the age of 12. James Hastings, in the book encyclopedia of religion and ethics page 883 tells of Buddha demanding of his disciples that they renounce all forms of worldly possessions. â€Å"The number of the disciples increased rapidly, and Gautama sent forth his monks on missionary tours hither and thither, bidding them wonder everywhere, preaching the doctrine, and teaching them to order their lives with self restraints, simplicity and charity†.On the other hand Jesus Christ called â€Å"to himself the twelve disciples sending them out two by two. So they went out and preache d that men should repent Mark 6:7-12†. According to the book of Mathew 28:19, Jesus Christ was part of a trinity. The Chinese (1836) alludes to the fact that Buddha is part of trinity. Indeed the two are part of trinities expressed in both religions. At birth Buddha was declared divine as was Jesus Christ. The book of Mathew, tells of the Magi who came to present Jesus with gifts and worshipping him as divine.On the other hand the divinity of Buddha was bestowed on him according to the Buddhist faith. The book of Matthew 2:2 has an angel announcing the birth of Jesus Christ. Buddha’s birth was also foretold by a celestial body. They both claimed to be royal descent. Jesus Christ traced his bloodline to that of King David. Buddha, whose father is Sodhodana, has the royalty also traced to the first dynasty of Maha Sammata. At the birth Christ was presented with gifts of myrrh, frankincense and gold. On the other hand, Buddha received precious substances and priceless Jewe ls.The synoptic gospel of Matthew tails of the transfiguration of Jesus Christ on the mountain. For Buddha, it also happened on a mountain where â€Å"A flame of light engulfed his head, shining as the sun or moon†. The scriptures tell of the â€Å"angels† praising in heaven at their birth. For Jesus, the bible records, â€Å"Glory to God in the highest and on earth peace, goodwill among men†. For Buddha it is written â€Å"Today, Bodhisattva is born on earth, to give joy and peace to men and Devas (angels), to shed light on the dark places, and to give sight to the blind†.De Bunsen, in page 45 notes that Buddha was baptized in the presence of the spirit of God. Jesus Christ in Matthew 3:16 is baptized in the presence of the spirit of God. According to Max. Muller in the book ‘Introduction to the Science of Religion’, two very similar incidences happened in the lives of Jesus and Buddha. Muller explains â€Å"Ananda, the disciple of Buddha, after a long walk in the country, meets with Matangi, a woman of the low caste of the Kandalas, near a well and asks her for some waters. She tells him what she is and that she must not come near him.Ananda replies â€Å"my sister, I ask not for your caste or family, I ask only for a drought of water. She afterwards becomes a disciple of Buddha. † The bible on the other hand tells the story of the Samaritan woman. According to the book of John 4:7-9 â€Å"there came a woman of Samaria to draw water Jesus said to her; â€Å"give me a drink† for his disciples had gone to the city to buy food. The Samaritan woman said to him â€Å"how is it that you, a Jew, ask a drink of me, a woman of Samaria? † for Jews have no dealing with Samaritans, They launched their careers at an almost similar age.It’s at age 29 that Buddha â€Å"went to the garden, saw a monk who was calm, tranquil, self possessed, serene and dignified. The prince, (Buddha, determined to become such a monk†. The Christian book says â€Å"Jesus, when he begun his ministry, was about 30 years of age†. Both were tempted by the devil. In Matthew 4:10, â€Å"All these I will give you if you worship me† Christ was told. And Buddha was told† go not forth to adopt a religious life but return to your kingdom and in seven days you shall become emperor of the world, riding over four continents†.Both celebrated overcoming evil, for Jesus, according to Matthew 4:11 the â€Å"angels come and ministered to him†. For Buddha, â€Å"The skies rained flowers, as delicious odors prevailed in the air† EXECUTIVE SUMMARY Perhaps the best conclusion to these differences and similarities are the actions made in the lives and times of these men. And this has to do with expressing faith where skepticism abounds. So another similarity among the two men is; â€Å"come†, so Peter got out of the boat and walked on the water and came to Jesus, but when he saw the wind he was afraid, and beginning to sink he cried out.â€Å"Lord, save me! † as shown in Matthew 14:29-30. Buddha showed skeptical villagers his disciple walking across a river without sinking†. In addition some incidences attest to the similarity of their situation like the time that Buddha took a purifying birth in the river Nerajara, just as Christ Jesus too was baptized in the river Jordan. The bible recounts the journey of Christ riding on a donkey with fronds of palm spread out for him on the way. Though slightly different the story of Buddha is centered on his riding a horse, with flowers being tossed by angels.Jesus Christ was poor, lacking in earthly possessions and encouraging the wealthy to â€Å"sell all they had and follow him. † Buddha was no different; he took an oath of embracing poverty and even wondered home Less, advising his disciples, who were 12 as those of Jesus, â€Å"to travel without money, trusting to the aid of providence †. 1. http://www. probe. org 2. http://www. lucidcafe. com 3. http://www. encyclopedia. farlex. com/buddhist. 4. http://www. moonpointer. com 5. http://www. songha. org/index. html

Personal Responsibility for College Success Essay

I. To obtain college success through personal responsibility one must take ownership of their goals and ambitions. By prioritizing task such as managing time, setting realistic goals and keeping healthy, one can achieve personal career success. II. Body A. Definition of personal responsibility 1. Personal responsibility is when one solely takes responsibility over a something or someone or an action individually rather than in a collective group and makes sure that the task is accomplished. B. Relationship between personal responsibility and college success 1. One should recognize the importance of accepting personal responsibility for one’s learning, time management and goal setting. With that one should also recognize that direct relationship between their personal responsibilities and one’s college and lifelong success go hand in hand. C. Time Management skills 1. Monitor Time 2. Plan schedule D. Planning and Goal setting 1. Short Range Goals 2. Long Range Goals E. Health and Financial Planning 1. Exercise 2. Budget F. Action plan for implementing responsibility in your education 1. I will learn to manage my time by planning and setting appropriate goals and staying healthy and becoming financially stable. III. Conclusion: One should take personal responsibility for their own actions so they can lead themselves to a pathway of success, how one decides to manage their time between their personal responsibility and their college success is a major factor in achieving ones goals. One must learn to prioritize by any means, keeping healthy, managing ones emotions, keeping a sound mind, treating oneself with respect and knowing ones limits can help one achieve their goals.

Understand Ways of Using Motivational Theories in Organisations Essay

Understand Ways of Using Motivational Theories in Organisations - Essay Example Since the only thing that is constant in this world is change, successful leaders should take it as a challenge on how they can make use of different management technique(s) in responding to these changes. This report will first discuss the impact of different leadership styles on motivation in periods of change particularly in the case wherein the local authority is going through a period wherein organizational restructuring is essential. In the process of comparing the application of different motivational theories within the workplace, several examples on how motivational theory can be used in the workplace of Innocent Smoothies and Starbucks will be provided in details. After evaluating the usefulness of a motivation theory for managers, this report will discuss the importance of understanding the trait theories of leadership. 1.2 Rationale for Selecting Innocent Smoothies and Starbucks The initial business capital of Innocent Smoothies was  £500 worth of fruits before the company managed to earn a good reputation within the local beverage industry in UK (Hickman, 2007; Money Week, 2006). After going through a series of trials and failure, Starbucks also managed to become successful within the U.S. market first before the company decided to expand its business in other countries. Since these two companies are among the few fastest growing companies within the western food and beverages industry, this report will examine the personal traits of its leaders. 2.0 Motivational Theories The word motivation is referring to â€Å"the forces either internal or external to a person that arouse enthusiasm and persistence to pursue a certain course of action† (Daft and Lane, 2008, p. 226). It means that employees who are highly motivated at work are most likely to show signs of higher productivity and ability to accomplish organizational vision and goals as compared to a group of employees who are not motivated at work. Employee motivation is important in terms of increasing the overall performance of the company, lowering the rate of employee turnover and absenteeism, effectively managing organizational change, and improving the overall organizational image (Kondalkar, 2009, pp. 245 – 246; Agarwal 1983, p. 319). To motivate employees, leaders should understand the Maslow’

Marketing a Product Research Paper Example | Topics and Well Written Essays - 500 words

Marketing a Product - Research Paper Example Below is a logo of Nike where all Nike’s products bear this logo. As a product, all shoes manufactured by Nike bears its logo. The logo distinguishes Nike from other companies’ products. The logo is attractive to the clients and stands out as the best athletics wear (Lamb, Hair & McDaniel 2008). In some cases, the client feels proud when wearing the shoes since it instills self confidence. As such, Nikes products cannot be compared with other rival companies such as Puma. Also, place stands out as part of the 4p’s of marketing. Nike products are made in Nike town. This is one company where every single detail reads Nike. On the other hand, Nike shoes are distributed by Nike stores as independent distributors who are located in different countries globally (Teece, 2010). In this case, the creation of different places to sell their products makes it easy for many people to access these shoes. Thus, there is a possibility of clients getting a Nike shoe across the globe. The price is also part of the 4 p’s. Given that Nike is an already trusted and established product, their shoes can sell at the highest dollar. As a result, Nike uses cost-based pricing. Also, Nike shoes price is competitive in nature to outshine their rivals in the sportswear (Lamb, Hair & McDaniel 2008). The pricing is a premium segment based and targets customers while pricing utilizes vertical integration such that at the lowest level there are more operations compared to upper level. Promotion is also outlined as an essential part of the 4 p’s of marketing. Nike has excelled in its promotions and their print promotions are simple but they give a very powerful message. For example, Nike can use an athlete to advertise a new brand of shoes. Also, Nike sometimes sponsors sporting event with the aim of promoting its products (Teece, 2010). Another

'Poetry exists to disrupt habitual perception' Essay

'Poetry exists to disrupt habitual perception' - Essay Example Jonathan Swift an Anglo-Irish poet of the eighteenth century, is considered a skilled satirist whose most famous work would be Gulliver’s Travels, a novel that which satires human nature and political struggle. Considered to be his best poem and perhaps his best work, â€Å"A Description of a City Shower† is a commentary on urban life and the way that life in a city can be inauthentic and artificial. The poem is constructed with lines in a loose version of iambic pentameter, in heroic couplets. It can be said that the poem evokes that feeling of ’shared experience’ as those portrayed are collectively together and captured in the event of a storm. However, the other shared experience that is just past The subjects of his words are treated with wit and social relevance. The poem is filled with small references some of which may not be immediately revealed, but on repeated readings the joyful mockery has extraordinary appeal. At one point within the poem a direct jab is taken towards the political parties who forever argue and accomplish little in the process. Swift says, â€Å"Triumphant Tories, and desponding Whigs, forget their feuds, and join to save their wigs.†[1]. In one quick stab of wit, Swift suggests that in this moment of rain, the Tories and the Whigs finally have a common element in their experience. The rain may destroy their wigs. In this manner, he reduces the members of these groups to a common element of humanity. With skill and a great, quiet power, Swift is able to reduce his subjects and require humility as they must step off of their pedestal for a moment - all disguised within a cleverly crafted rambling of the story of a rain shower. Louis MacNeice‘s, another Irish poet, wrote â€Å"London Rain† (1941) which also speaks of a rain shower. MacNeice’s work wasn’t intended to have quite the wit of Swift’s work, however his thoughtful and

Contemporary International Trade is no longer explained by Factor Essay

Contemporary International Trade is no longer explained by Factor Proportions Theory - Essay Example While some countries were naturally rich in capital resources, other had a huge population which gave rise to an abundance of labor. The nations were said to possess competitive advantage in the factors of production which was readily available in their economies. It followed from common logic that countries having natural endowments of a specific factor would always engage in a production technology intensive in that particular factor. Therefore, a capital rich economy was always considered to engage in a capital-intensive technology for the production of commodities. The same case would apply for the labor abundant economy as well. However, in that case the countries ended up producing goods produced by only one factor-intensive type of production method. Therefore, they needed to engage in mutually beneficial exchange of goods to gain access to other types of products as well. However, the contemporary trends in international trade sometimes violate the tenets of the Factor Propor tions Theory. Homogenous countries being naturally endowed with the same pattern of factor endowments have been increasingly observed to have engaged in trading with each other. In such cases, only Factor Proportions Theory cannot explain the current trends in global trade. Consequently, specialists in trade have sought to explain the contemporary trading practices with the help of a number of alternative theories. This paper has attempted to evaluate these alternative theories and investigate their explanations about modern international trade. The Classical Theory of International Trade was the first acceptable explanation of international trading practices. About 150 years after this,the Swedish economists Eli Heckscher and Bertail Ohlin had proposed the factor proportions theory or the factor endowment theory of international trade. This theory is based on the concept of the comparative advantage (or disadvantage) of a country based on its relative abundance (or scarcity) of the factors of productionavailable within its economy.The factor proportions theory advocates that a country should be engaged in the production and export of commodities that is primarily based on a factor of production which is abundantly present in its economy.Considering the framework of a two-country, two-factor and two-commodity framework of international trade, the theory states that the different nations are endowed with different proportions of the factors of production like capital and labor. Some nations have an abundance of capital resources but are short on available labor. Such a country would be capable of producing commodities using a capital intensive mode of production at acomparatively low cost. Similarly, countries having an abundance of labor resources would produce labor intensive goods at a low cost. The first country would then be inclined to export its capital intensive goods to the second nation and import labor intensive commodities from the latter. Through i nternational trade, both countries would gain access to both the types of commodities at the least cost. However, the present international scenario presents a different picture of international trade. Current world trade is dominated by the exchange of goods between homogenous countries which are found to have an advantage in the same factor (factors) of production. In such cases, trading involves commodities which are generated by a similar

Stumper 4 Assignment Example | Topics and Well Written Essays - 250 words

Stumper 4 - Assignment Example My answer is also correct but it is not detailed to the lather. Both answers explain the effects of such situation in the short run. My answer gives general information while the teacher’s goes as far as categorizing the major economic components that face the full impacts. For instance, the teacher talks about the how businesses, households, commercial banks and the foreign exchange markets react to lower Fed Fund Rates. Nevertheless, both answers explain the result of the expansionary monetary policy that is enacted during trough phase of the business cycle. In this question, both answers are correct though there slight difference in the explanations. Both answers focus on the long term effects of a strong expansionary policy and the resulting effects. Some of the effects discussed include price levels, aggregate demand, aggregate supply, inflation, rate of unemployment and Gross Domestic Product. In my own opinion, the assignment is ninety five percent

The Term Enlightenment Essay Example | Topics and Well Written Essays - 1000 words - 1

The Term Enlightenment - Essay Example Spiritual enlightenment is a very thorough process in which a human being’s soul is uplifted towards the divine light and thus brightening his whole personality. Thus it can be said that spiritual enlightenment is the ultimate end of human life and need the deeper awakening of the spirit or the soul. The enlightenment process occurred in the writing â€Å"The library card† is essentially different from that which Plato has described. Plato in his writing is talking about the spiritual enlightenment which leads to salvation. It is about a divine awakening in a person which changes his perception and view of the whole world and himself. When the idea of a human being change due to the enhancement of his knowledge cannot be completely categorized as spiritual enlightenment rather it is just a revolution in his thoughts and outlook about him and the world.The author of the essay explains the way in which he had an opportunity to experience the sense of awakening with the he lp of different books and novel.He is a black man had very little knowledge about the real living style and thoughts of white men. He lived in a time when blacks were oppressed and considered nothing more than slaves. Nevertheless, he had a hidden passion for reading but found no access to books due to the situation he was living in. Even then he managed to get access to books and this was a turning point in his life. He had the chance of reading the predicaments of a white revolutionist who denounced the western customs and practices.He also became aware of certain names he never knew before which the book mentioned. Slowly he was progressing towards more of reading which was changing his attitude and perception towards the white dominant society. He has been gaining enlightenment with the assistance of the books and novels he was reading.

Financial statements interpretation Essay Example | Topics and Well Written Essays - 1250 words

Financial statements interpretation - Essay Example The main reason is that the ratios are simple to calculate. Moreover, they provide a standard for comparison between companies or between the company and the industry in general. They can also be applied to various time periods of the same company and can provide valuable information related to the trend and future prospects (Pendlebury and Groves, 2004). The ratios that are chosen for analyzing VDB Limited include Operating Profit Margin, Return on Assets, Current Ratio, Quick Ratio, Average Collection Period, Stock turnover period. The ratios are computed for VDB Limited based on the financial statements provided for the two years. This will provide a base for comparison of the The profit margin is the measure of the company's ability to earn profit from the generated revenue. This is a very important and crucial ratio as this depicts the earning capacity of the company (Samuels et al, 2000). It is clear from the values that the profit margin has declined steeply in 2008 relative to 2007. Though the revenue is much higher in 2008, the purchases and the expenses are relatively higher and hence lesser profits. This ratio measures the income generating ability of the assets. ... This ratio is necessary, since the income or the earnings is given higher importance and a company should not only have high revenues, but should also earn the income from it. The return on assets is computed as Return on Assets = (Net Income / Total Assets) * 100 Profitability 2007 2008 Return on Assets 10.53% 7.89% It is evident that the assets are not being utilized at the same level as that of 2007. The income generating ability of the assets has come down in 2008. iii. Current Ratio: The current ratio is a measure of the company's ability to cover its current liabilities using its current assets (Samuels et al, 2000). It is computed as Current Ratio = Current Assets / Current Liabilities Ratio 2007 2008 Current Ratio 3.16 2.96 The current ratio is a measure of liquidity and it indicates that VDB Limited is well positioned in terms of liquidity and will be able to cover its liabilities. Though the ratio has reduced in 2008, it is still very substantial and a healthy value. iv. Quick Ratio: The quick ratio is a measure of the company's ability to cover its current liabilities using its liquid assets. The assets included in this ratio are those which can be easily converted to cash (Samuels et al, 2000). It is computed as Quick Ratio = (Current Assets - Inventories) / Current Liabilities Ratio 2007 2008 Current Ratio 1.5 1.48 VDB Limited has sufficient liquid assets to cover the current liabilities. There is no change in the quick ratio in 2008. v. Average Collection Period: The time period (no. of days) taken to collect the receivables is a crucial measure that illustrates the company's ability to collect the debts (Samuels et al, 2000). It is computed as Average Collection Period = (Average (net) Receivables) / Net Sales) *

Understanding the Motives and Benefits of Volunteer Vacationers Essay Example for Free

Understanding the Motives and Benefits of Volunteer Vacationers Essay With the growing trend of volunteer vacations, research has been warranted in regard to understanding the motivational factors of individuals who participate in such endeavors. With this understanding, the goal is to increase these travel offerings in the industry, which will bring better understanding between cultures. This study examines different travel motivation factors for someone who chooses to use part of their vacation participating in volunteer or humanitarian activities. Considering that ‘mission’ often has connotations of a religious purpose, the phrase ‘travelling with a purpose’ brings on even more significance as this concept expands. To understand travel motivation in general, a variety of scales and theories have been researched. Maslow, Dann, Iso-Ahola, Plog and Pearce are some included in the Literature Review. A qualitative focus group and semi-structured, in-depth interviews were conducted. The analysis of the data revealed that four main themes for why people traveled with a purpose emerged. Cultural immersion was a strong objective; the desire to give back; the camaraderie that occurs on volunteer vacations; and the fourth theme focused on family. Non-verbal communication and bonding occurs at several levels with the local people and family members. This is a good example of cultivating peace through tourism. Keywords: volunteer tourism, travel motivation factors, benefits, impacts Introduction The concept of ‘volunteer tourism’ is a growing trend in the tourism industry and is starting to draw attention from researchers and marketers alike (Wearing, 2003). In the United States, for instance, a broad variety of organisations offer volunteer vacations. They vary from tour operators to non-profit organisations. One of the longest published guides to these organisations, Volunteer Vacations, by Bill McMillon et al., listed only 75 such organisations in its first edition in 1987 (Campbell, 1999). In its newest edition, published in 2003, the number of organisations increased to 275. These organisations offer a wide spectrum of volunteer vacation experiences. Volunteer vacation destinations range from local to regional to global reach. Volunteer vacation costs range from $100 and under to $3000 and above, with project length from under one week to six months or more. While summer appears to be the most predominant travel season, there are packages and programmes pro vided in all seasons. Analysing how an organisation positions itself within the volunteer tourism sector may reveal factors that influence a potential tourist’s organisational choice. The organisational types of volunteer vacation experience suppliers are comprised of a mix of non-profit organisations and for-profit tour operators. Some examples 1368-3500/05/06 0479-19 $20/0  are ‘Cross-Cultural Solutions’ (www.crossculturalsolutions.org), ‘The American Hiking Society’ (www.americanhiking.org), and ‘Earthwatch’ (www.earthwatch. org). Types of projects offered for volunteers vary widely and include agriculture, archaeology, community development, conservation, construction, education and teaching, environmental protection and research, technical assistance, historic preservation, medical and dental, work camps. The nature of volunteer vacation offerings appear to be closely allied with the organisations’ respective missions and mandates. For instance, Ambassadors for Children (AFC), a not-for-profit charitable organisation based in Indianapolis, Indiana, offers global volunteer opportunities by providing trip opportunities for hands-on interaction with disadvantaged children of the world, balanced by opportunities for sightseeing and experiencing the native culture of the destination (www. ambassadorsforchildren.com). AFC has facilitated volunteer activities for passengers travelling to destinations like Mexico, Cuba, the Dominican Republic, Kenya, Haiti, Ecuador, Peru, Alaska, Vietnam, Belize, Guatemala, N ative American Reservations, and other communities in need. Humanity International seeks to eliminate poverty housing and homelessness from the world. Volunteers build houses together in partnership with families in need. Global Volunteers offer opportunities that include teaching conversation English, nurturing at-risk infants and children, renovating and painting community buildings, assisting with healthcare, and natural resource projects. Other organisations are geared more towards ecotourism such as Catalina Island Conservancy and Wilderness Volunteers, both giving back through stewardship of organising and promoting volunteer services. The commonality of the volunteer vacation suppliers appears to be the singularity of volunteering theme-focused experiences that reinforce organisations’ overall mission. Despite the growing popularity of volunteer tourism, systematic academic research in this field, particularly from the perspectives of the volunteer vacationers, is still in its infancy stage. Preliminary research appears to sugge st that volunteer tourism can take two different forms based on participants’ mindsets: the ‘volunteer-minded’ versus the ‘vacation-minded’ (Brown Morrison, 2003). The ‘volunteer-minded’ individuals tend to devote most or all of their vacation time to volunteer activities at the destination. Volunteerism is the central notion for them. This type of volunteer tourism is often called a mission or service trip. The second form of volunteer tourism takes on a lighter undertone where the individual is largely ‘vacation-minded’, but spends a small portion of the vacation on volunteer work at the destination. The term ‘VolunTourism’ refers to this type of tourism experience where a tour operator offers travellers an opportunity to participate in an optional excursion that has a volunteer component, as well as a cultural exchange with local people. These brief encounters have often proved to be the highlight of the individuals’ vacations. This latter form of volunteer tourism has gained popularity among tourists. While this classification scheme takes a simplistic approach, it provides a baseline for typology development of volunteer tourists. While there has been increasing research on volunteerism which sheds insights on motivational and destination choice factors of the ‘volunteerminded’ service trip participants, very little research has been con ducted on the ‘vacation-minded’ volunteer tourists. There is lack of conceptualisation and fundamental understanding of why individuals take part in volunteer work while  on a vacation trip. What motivates them? What benefits do they derive from the volunteer experience? What are the highlights of the volunteering experience? How do the volunteer activities influence their overall vacation experience and satisfaction? As a result, more research is warranted to fully understand this growing form of volunteer tourism. The focus of this research was on the ‘vacation-minded’ volunteer vacationers. The purpose of this study was to examine the motives that drive vacationers to participate in some form of volunteer or humanitarian activities while on a leisure vacation trip and the benefits that the volunteer tourists derive from the experience. This study also sought to broker the link between motivations for the general form of tourism and those for the volunteer vacationing. The outcome of this research was expected to contribute to better understanding of the destination choices and tourism experiences sought, thus bearing important implications for organisations that are targeting this particular market segment. Literature Review The literature review of this study was intended to provide some contextual background for the research. It centred around two key components of volunteer vacation: the tourism component and the volunteer component. More specifically, it dealt with the general leisure travel motivations and how they pertain to and interplay with volunteer tourism. Motivational scales To understand travel motivation, a variety of scales and theories have been proposed and empirically tested in tourism literature. The importance of motivation in tourism is quite obvious. It acts as a trigger that sets off all the events involved in travel (Parrinello, 2002). Many researchers have used motivational theory to try to interpret the motivations of tourists. On the premise that motivations derive from a real or perceived need, it is justifiable to analyse tourist choices of destinations and activities as a consequence of need deficiency (Burns Holden, 1995). Maslow’s ‘hierarchy of needs’ – self-actualisation, esteem needs, love needs, safety needs, and physiological needs forms the basis for further development and applications to understand travel behaviour and demand for tourism (Maslow, 1954, 1970). The decision to visit a destination is a complex amalgam of needs, motivating an individual to set and prioritise goals in a belief that achiev ing these will satisfy the perceived needs. One of the main reasons for the popularity of Maslow’s hierarchy of needs is probably its simplicity (Hudson, 1999). This hierarchy could be related to the travel industry in the sense that unless individuals have their physiological and safety needs met, they are less likely to be interested in travelling the world to make a difference. Self-actualisation can, in fact, be considered the end or goal of leisure (Mill Morrison, 2002). Vacations offer an opportunity to re-evaluate and discover more about the self, to act out one’s self-image as a way of modifying or correcting it. Echoing Maslow, Pearce (1982, 1993) suggested that travel behaviour reflected a hierarchy of five levels of travel motives. The five levels of the Travel Career Ladder are: relaxation; stimulation; relationship; self-esteem/development; and fulfillment. As with a career at work, people start at different levels  and are likely to change levels during their lifetime. Pearce explicitly recognised that tourists’ travel motivation can be self-directed or other-directed; they do not always seek the same type of f ulfillment from travel, and that people can descend as well as ascend on the ladder. To what extent tourists do so from one trip to the next, or whether this only occurs over longer time periods, is not quite as clear (Oppermann, 2000). Classifying tourists into different typologies is an approach to link psychological motives to behaviour. The earliest model that forms the basis of tourism typology theory was established by Stanley Plog (1974). He constructed a cognitive-normative model based upon psychographic types. At one end of the continuum are psychocentric tourists and at the other end allocentric tourists. The allocentrics are explorers and adventure seekers, who tend to choose remote and untouched (by tourists) destinations. Middle-centrics are likely to display characteristics of a limited adventurer, but they want home comforts. It is this group that represents the mass tourist market. Psychocentrics dislike destinations that offer unfamiliarity or insecurity. It is suggested that the psychocentric is dominated by safety needs. Dann (1977) made a significant contribution in suggesting a two-tiered scheme of motivational factors: the ‘push’ and the ‘pull’. The push factors social-psychological motives that drive the desire to travel. The pull factors are external factors that affect where a person travels to fulfil the identified needs or desires. Dann suggested that anomie and ego-enhancement were the basic underlining reasons for travel. Crompton (1979) agreed with Dann’s basic idea of push and pull motives but went further to identify nine motives for travel. They were: the escape from a perceived mundane environment; exploration and evaluation of self; relaxation; prestige; regression; enhancement of kinship relationships; facilitation of social interaction; novelty; and education. He classified the first seven motives as push factors, and the last two as pull factors. There was no mention of the need for the authenticity of the destination. Mayo and Jarvis (1981) suggested that travel motivations could be divided into four categories: physical motivations such as rest, cultural motivations such as the desire for knowledge, interpersonal motivations such as the desire to meet people, and status and prestige motivations such as the desire for recognition. In 1983, Beach and Ragheb developed a model called the Leisure Motivational Scale, which sought to summarise motivators into four components, based on the work of Maslow. The four types of components were intellectual, social, competence-mastery, and stimulus-avoidance. The most recent motivational theories are founded on very complex interactive  models, which are based on personal and situational factors (Graumann, 1981; Schmalt, 1996). Behaviours are increasingly associated with life satisfaction, or perceived quality of life (Kernan Unger, 1987). Kernan and Domzal  (2001) believe that people express who/what they are, to themselves and to others, by engaging in action–leisure activities. Swarbrooke and Horner (2003) believe the main factors determining an individual tourist’s motivation are probably: personality, lifestyle, past experience, past life, perceptions and image. Changes which occur in an individual’s life stage may also have an impact on travel motives. Having a child, an increase or reduction in income, worsening health, and changing expectations or experiences as a tourist are circumstances that will affect motivation. Swarbrooke and Horner stated that no tourists are likely to be influenced by just one mo tivator. They are more likely to be affected by a number of them at any one time. Bello and Etzel (1985) investigated the role of novelty in pleasure travel. They argued that people with a low level of arousal in their daily routines seek a higher level of arousal in their vacation (a novel trip), whereas those people who lead a hectic, fast-paced life with frequent problems and challenges seek vacations that provide a minimum of stimulation and/or a familiar environment. Similarly, Wang (2000) emphasised  that holidaymaking is an institution of escape. It is freedom from the modernised mode of existence that is associated with rigid schedules, deadening routines, and stressful deadlines. People on holiday have entry into an alternative track of tempos and rhythms. They have freedom to change. The motivation to travel is to have a specific lifestyle separate from the routines of daily life. Understanding tourism motivation is important. It acts as a trigger that sets off all the events involved in travel (Parrinello, 2002). In other words, it represents the whys and the wherefores of travel in general, or of a specific choice in particu lar. The extensive literature on leisure travel motivation provides a solid theoretical background and some guidelines for studying the volunteer vacation phenomenon in this general tourism motivational context. Volunteering and volunteer vacations Volunteering has been a buzzword for some time for many socially oriented individuals both in the US and throughout the world. According to the US Bureau of Labor Statistics, 63.8 million people volunteered from September 2002 to September 2003, an almost 7% increase from the previous year. Women are more likely than men to volunteer, and individuals between the ages of 35 and 44 years old make up the largest group of volunteers (Kellicker, 2004). Stebbins defines volunteering as ‘un-coerced help offered either formally or informally with no or, at most, token pay done for the benefit of both the people and the volunteer’. Similarly, other definitions of volunteering have included the recognition that volunteers are those who provide assistance, or unpaid service, usually for the benefit of the community (Australian Bureau of Statistics, 1986). Others emphasise the characteristics of the action perceived as freely chosen, without financial gain and generally aimed at hel ping others (Stebbins, 1982, 1992; Van Til, 1979). In terms of the volunteering process, the ‘American model’, proposed by Leopold (2000) starts with what is needed and then recruits volunteers to do the work. In Europe there is a membership tradition where everything starts with the members. It is up to the members to decide what to do. Regardless, volunteering has been viewed as beneficial to the well-being of the  volunteers (Cnaan et al., 1996; Stebbins, 1982; Thoits Hewitt, 2001). Volunteering gives participants a  sense of purpose, provokes serious contemplation, encourages concern for others, provides the opportunity to further an interest, and generates a sense of deep personal fulfilment (Stebbins Graham, 2004). Stebbins (1992) suggests that volunteering bears durable benefits for the volunteer such as self-actualisation, self-enrichment, recreation or renewal of self, feelings of accomplishment, enhancement of self-image, self-expression, social interaction and belongingness. Thoits and Hewitt (2001) empi rically examine how volunteering affects six different dimensions of well being: levels of happiness; life satisfaction; self-esteem; sense of control over life; physical health; and depression. Their research reveals that people who are in better physical and mental health are more likely to volunteer, and conversely that volunteer work is good for both mental and physical health. People of all ages who volunteer are happier and experience better physical health and less depression. Broad (2003) suggested that volunteers were more open to positive attitude changes when exposed to a different culture, which may explain why volunteers frequently reported becoming more broad-minded, content, and relaxed, and less selfish and psychocentric as outcomes of volunteering, along with a changed way of looking at the world. Stebbins  (1982, 1992, 2004) has conducted some pioneering work in conceptualising volunteerism in the context of leisure. There continues to be much research in regard to serious leisure volunteers and their motivation to volunteer as well as the fulfilment they derive from their diverse pursuits. Stebbins believes that the motivational reasons and socioeconomic conditions vary vastly with different demographic categories of people taking up volunteering. Each category is rather differently motivated, but the twin motives of altruism and self-interest are common to all categories. In his consideration of ‘serious leisure’, Stebbins points out that it is an important part of people’s lives in its relation to personal fulfilment, identity enhancement and self-expression (1982). Since volunteering in many cases involves some form of travel, the phenomenon has been examined closely in the context of tourism. The term ‘volunteer tourism’ refers to tourists who volunteer in an organised way to undertake holidays that involve ‘aiding or alleviating the material poverty of some groups in society, the restoration of certain environments, or research into aspects of society or environment’ (Wearing, 2001). Volunteer tourism has also been viewed as a form of alternative tourism or ecotourism emphasising the sustainable, responsible and educational undertone of the activity (Moskowitz, 1995; Wearing, 2001). Wheelan (1991), for instance, suggested that ‘ecotourists represent a potential army of recruits with free time and money to spend on sustainable development efforts’. Further, volunteer tourism experience has been viewed as a contextual platform for the intertwining interactions among the ecotourism element, the volunteer element, and the serious leisure element (Stebbins, 1982, 1992; Wearing, 2001). Travelling overseas as a volunteer appears to have begun around 1915 (Beigbeder, 1991; Clark, 1978; Darby, 1994; Gillette, 1968). Although most of the literature in this field has focused on profiling the volunteering tourist ( Brown Morrison, 2003; Wearing, 2003), there has been increasing interest in understanding vacation volunteers’ motives and the benefits derived. Exploratory research on volunteer vacationers suggests that their motivations appear to be similar to long-term volunteers, but the relative value of various factors can differ, with  self-actualisation being very important for short-term volunteers (Gazley, 2001). Brown and Morrison (2003) propose that a volunteer vacation helps heal ‘corporate burnout’ by providing the individual with a sense of accomplishment outside the workplace. The role of peace appeared to be another discussed benefit. And, according to Bud Philbrook (pers comm), president and CEO of Global Volunteers, volunteer service engenders hope and friendship, both of which are crucial to waging peace: ‘The more people volunteer all over the world and make friends with local people, the more peaceful the world will be.’ However, alongside ‘service trips’ or ‘mission trips’, where the primary purpose of the trip is volunteering and individuals spend the majority of the trip participating in volunteer work at the destination, there is also a lighter form of volunteer vacation that is gaining popularity. Here, the main purpose of the trip remains largely as a leisurely vacation, but the tourists also spend a small component of their leisure time on volunteer work at the destination. This form of volunteer vacation, although not a new practice, has gained increasing popularity. Rather than taking up a trip just for volunteer work, these groups of individuals join leisure-oriented vacation packages that provide a volunteering component as part of the itinerary. Tourism theories and research have ranged from micro-social-psychological  explanations to macro-social explorations concerning the globalisation of tourist venues. Given the rise of volunteer tourism, tourism practitioners have begun to strategically incorporate volunteering activities into their product planning. Some market-sensitive travel companies are offering leisure tour packages with optional excursions that allow tourists to participate in volunteer work. However, empirical research for this type of volunteer vacation is very limited. Many questions remain to be answered. For instance, what motivates vacationers to spend part of their vacation working at the destination? Are their motivations similar to the service trip or mission trip volunteers? What benefits do vacationers derive from participating in volunteer activities? And what are the highlights of the volunteer experience? Does the volunteer experience enhance the overall vacation experience? This research, there fore, was aimed at further exploration of these important issues. Study Objectives The objectives of this study were threefold. They were to discover: (1) What are the motivational push factors that drive some leisure tourists to seek volunteer experience during their leisure trip? To what extent do these motives differ or coincide with the general tourism motives? (2) What are the perceived benefits that vacation tourists derive from participating in volunteering activities at the destination? To be more specific, what are the immediate impacts participacting has on the overall vacation satisfaction? To what extent does it transcend the temporal boundary and exert long-term influence on the individuals? Methods This research adopted focus group and in-depth personal interview approaches, instead of a more quantitative approach such as structured surveys. The researchers believe this is an area of investigation that is at its exploratory stage. There are no proven measurements or theories for researching this particular phenomenon. In addition, unlike traditional quantitative research, focus group and in-depth personal interviews are centrally concerned with understanding attitudes rather than measuring them. In an academic sense, the goal of a focus group or personal interview is also to gain access to more inclusive sets of feelings and emotions that a structured instrument could not capture. These research methods are more direct, sensitive, and interactive in nature in assessing attitudes, motivations and opinions. Thus, it was believed that qualitative research methods would facilitate better in-depth understanding of motivational factors of volunteer vacationers instead of merely obtai ning the distant panoramic view through quantitative channels. It was hoped that that these approaches would draw out the ‘motivational factors’ behind the ‘top of mind’ opinions – which is critical to understanding what is driving volunteer vacation. A focus group session was conducted in May 2004. The focus group was composed of nine people with ages ranging from 40 to 72: four males and five females. All were married. The focus group attendees  were from a variety of life situations ranging from an engineer, healthcare consultant, and business owner, to a retiree, stay-home mother, and community volunteer. While university education appeared to be the norm for the group, the participants’ educational background varied by level from high school education to PhD. The diversity in backgrounds of the participants was intended to reveal different insights and opinions on the volunteer tourism issue. A few commonalities brought the group together. They all had extensive leisure travel experiences. They had a shared interest and passion for travel. All had participated in volunteer work while on a leisure trip. The volunteer experience ranged from visiting an orphanage and volunteering at local hospitals to participating in Habitat for Humanity projects. The volunteering experiences occurred during leisure vacation trips but the volunteering locations varied from domestic desti nations such as New Mexico and Alaska to international destinations such as Guatemala, Cuba, and Brazil. The focus group participants were asked to share their thoughts. The discussion centred around three issues: (1) Why would an individual become involved with using part of his or her vacation for volunteering activities? What are his or her motivations? (2) What are the highlights of the volunteer experience? (3) What are the benefits and impacts of the vacation volunteering experiences? In order to separate motivational factors from beneficial factors resulting from volunteer vacation experience, we conducted a second focus group session that  was made up of three males and three females who were first-time participants of volunteer vacation. This focus group was conducted in June 2004, before the individuals departed for their first volunteer vacation trip. Both focus group sessions were video and audio-taped. Transcripts were made by a graduate research assistant who was also present at both focus group sessions. Following the focus group sessions, the researchers conducted 10 in-depth personal interviews with individuals who had participated in volunteer work on a vacation trip. The interview sessions lasted approximately 30 minutes each and were audio-taped and subsequently transcribed. The purposes of supplementing the focus group sessions with in-depth interviews were three fold: (1) it was felt that in-depth personal interview allows more time and space for personal reflection on the part of the interviewee; (2) it was logistically flexible to include and capture the viewpoints of the younger individuals that felt underrepresented in the focus group sessions; and (3) employing a multi-method approach (focus group plus in-depth personal interview), researchers could cross-validate the themes and patterns of the findings from the focus group sessions. Based on the review of literature in volunteerism and volunteer tourism, as well as the results of the focus group session, the personal interviews took on a semi-structured format with a list of 15 open and semi-open questions that centred on motivational factors and impacts of volunteer vacation. All 25 study subjects were members of Ambassador Travel Club, the largest travel club in the US, and were recruited to participate in the study on a voluntary basis. The researchers considered different approaches for the text data analysis. Text analysis software tools such as CATPAC were initially considered. However, the researchers felt that the computer-aided, more quantifying approach does not seem to handle well the complexity of language context, the dynamics of the group interaction and the richness of relationships revealed in the text data. As a result, a decision was made to use the more traditional approach of content analysis. Both researchers analysed the transcripts simultaneously but independently. The results were later compared and compiled together. This effort, while more time consuming, resulted in a more consistent interpretation of the text data and increased the reliability of the study. Results The motivator: Why volunteer while on vacation? Using the multi-method approach, four major motivational themes appear to take shape concerning why individuals volunteer while on a leisure trip: cultural immersion, giving back, seeking camaraderie and seeking educational and bonding opportunities. Cultural immersion When asked, ‘Why volunteer while on vacation?’ it was found that being able to physically and emotionally immerse oneself in the local culture and community is a strong motivational factor. It was a common sentiment from the research subjects that participating in volunteer work provided the travellers with invaluable opportunities to immerse themselves in a local culture to a degree that would not be possible without the first-hand interaction with the local people  and community through volunteer work. These volunteering experiences enable travellers to experience and learn beyond the typical tourism platform, where one is surrounded by staged settings typified by beautiful beaches and fancy resorts, to see the people as they really are, their lives and their living environment. It appeared that volunteer travellers tended to attach strong value to seeking and experiencing authenticity of a place. They also demonstrated their insatiable curiosity about other people a nd places and their belief that working and interacting with the local people and communities leads to opportunities to become immersed in local culture and connect with the local people in a more profound way. As a result, long-term relationships and friendships were built between the hosts and the visitors as testified by the participants: I’m a doer, you know. I like to do stuff for people and it gave me a chance to do that. And also, you know, as other people said, to really get immersed into the community and I think when you work with people you really can see the real aspects of the population there much more so than, you know, in a hotel lobby. And so on even if you are friendly and outgoing and so on, you just don’t get to really know what peoples’ lives are like and this gave us such an opportunity to do that and get acquainted and make relationships. Giving back and making a difference The second motivational theme that emerged was the desire to give back and reach out to the less privileged. Many participants felt that they do well in life and wanted to give back. Spending time to help people in need is a good way to just do that. ‘A trip with a purpose’ is appealing to participants because it offers them a chance to help with the less fortunate instead of pure self-enjoyment. It appears individuals who are seeking a ‘purpose-driven life’ as put by one of the focus group participants, are drawn to the notion that volunteer vacation serves as a means to give back to society. So I decided to do it because I do well in life and I like to give back. I enjoy doing that kind of work and so I think my main reason was it’s time to start giving back again.  My daughter and I went. My husband and I have been lucky enough to travel a lot, and I just got to thinking that it’s really nice to go just and lay on the beach and have people wait on you and I really enjoy it, don’t get me wrong. And we also enjoyed immersing yourself in the culture through taking bicycle trips but it just seemed to be kind of selfish, so I thought maybe it would be nice to be a little unselfish. Seeking camaraderie A third motivational theme attests to the camaraderie that is sought on volunteer vacations. For well-travelled individuals, these trips bring together the ‘most enjoyable groups’, according to half of the study subjects. Meeting and interacting with people from the same travel group who share common interests and values appear to be major motives behind volunteer vacation. Many interviewees and focus group members concurred that travelling with people with similar minds and making friends certainly added value and enjoyment to the overall leisure trip experience. ‘Working with fellow group members in the volunteer And you know you are working side by side with a lot of good people. It also shows other cultures that Americans are willing to give in a physical way, in terms of getting down and dirty. Folks from Guatemala were taken back by the fact we were working. I think it is just another way of making ourselves ambassadors for the good people in our society. Seeking camaraderie appeared to be a sentiment voiced by the majority of the first focus group as a stronger motivator for volunteer vacations. However, considering the first focus group participants were composed of individuals who had various levels of prior volunteer vacation experiences, the researchers were concerned that seeking camaraderie could be attributed more to a ‘benefit’ factor than a ‘motivational’ factor. That is, would individuals actually choose volunteer vacation because they anticipate building new friendships or was it a benefit realised in retrospect resulting from the vacation volunteer experience? The researchers conducted a second focus group with six individuals prior to their first volunteer vacation. The second focus group appeared to confirm that meeting with and having a good time with people of similar interests was one of the motivational aspects that they were looking forward to. As one participant put it: ‘It is about blending good hard work and volunteering with some fun activities wrapped around it and know that there will be some pretty neat people doing the same thing.’ Seeking educational and bonding opportunities for children The volunteer vacationers appear to be also motivated by the educational and family-bonding opportunities that volunteer vacation experience presents. In the case where volunteer vacationers travelled with their children, informants agreed that the volunteer experience was an opportunity for them to impart their value system to their children. They believed that the volunteer experience they shared with their children can teach children that there are people in the world who are less fortunate, that there is broad diversity in the world, and that material items should be of minimal importance. Informants also believe that the volunteer experience helps teach children the value of giving, an important component in life. It is  apparent that participating in volunteer work with children while on vacation is perceived as having an educational component for the younger generation as testified by one participant: Well, in conjunction with the father–daughter bonding quality time to spend with my daughter, the thing that appealed about Ambassadors for Children for me was that many of our children live in a privileged world compared to the rest of the world. And I wanted my daughter to understand the environment, the social issues, the lack of any kind of parenting that some of these children are exposed to, just to give her a better understanding of the world outside, of course, the sheltered environment that many of us live in. And Ambassadors for Children sort of fit that bill. It was something that I could actively participate in instead of serving on a committee. That attracted me to Ambassadors for Children initially and  now it is that I can have hands-on experience with the children and share those experiences with my family also. Another related, but distinct, motivational factor is seeking better bonding opportunities with children. Volunteering together with children appears to be a very good interacting context for parents and their children and/or  grandchildren. For many interviewees and focus group members, it is very important to be able to spend quality time with loved ones, especially children or grandchildren, and taking a volunteer vacation together appears to enable them to achieve that goal. A volunteer experience builds a special shared experience with children, as echoed by one father: Initially I became involved with Ambassadors for Children because I’m a father and I have daughters. And there were so many things I could do with my son athletically. I coached sports. I’m involved obviously in games and things with my son all the time. But for a father sometimes there are limits how he can interact with his daughters. So I wanted to look at something my daughter and I could do together other than going to the mall or going shopping or going to the beach. So I looked into Ambassadors for Children and that’s how I initially got involved in it. The benefits and impact of volunteer vacations It appears to be consensual among all participants that the volunteer component of the vacation became, in fact, the highlight of the total vacation experience: This personal interaction with the family, and their obvious appreciation of having a home and having people that they didn’t know willing to help them – that made the whole experience. I think again that the self-fulfillment and the memories you bring back of what happened between you and the people that you met to me are wonderful. And you think of travel and the beautiful sites you’ve seen, but the kids’ faces are the most beautiful. I think the vacation was fun! I just think it (the volunteer experience) was another element to bring to it that was even neater. It just gave you a little more culture and that puts you in direct touch with the people and that helps you talk to them a little more. It was a lot of fun. I think there’s a great number of people who are looking for new experiences. In other words you can only lay on the beach so many times, you can only stay in nice hotel so many times and although that’s good and it’s good to  get away I think people many people are looking for new experiences and here’s an opportunity for you to travel to have a vacation experience and at the same time take a small time out of that vacation experience and do something that is meaningful, and do something that last in your memory and do something that makes a difference. The volunteering component of the leisure vacation seems to have become a vacation experience enhancer in multiple ways. First, meeting and interacting with people with shared interests from the same travel group has added value to  the overall leisure trip experience. It was brought out repeatedly that participants genuinely enjoyed the interaction and group dynamics of their travel companies. This type of travel companionship and interaction appears to enhance the enjoyment of the overall leisure trip. Second, volunteer vacationers discovered that material needs were of minimal importance and the little things that happen such as the exchange of love, care, curiosity, understanding, and appreciation were the highlights of their trips. Third, in a broader sense, the volunteer vacationers became the ambassadors for their own country. The helping and commitment appeared to provide a window for international communities to understand the American people, projecting  the friendly, g enerous and helpful American image as was attested by one informant. . . . But I always want the children to know and understand that we’re from the US, that we represent American people that we’re being American interest there . . . People have done things for them that they didn’t have to do. They’ve taken their time their money and their energy to help these people. And maybe some day that will make a difference. Maybe instead of someone having bad thoughts about the US they can remember there were people that came here for me and helped me from a dental standpoint, from a medical standpoint, from a clothing standpoint, or whatever, and maybe they won’t have such a negative bias towards the US like so many people do these days. When asked whether there were any enduring benefits or impacts from their volunteer vacation experiences, the study participants also agree that the impact permeates beyond the vacation trip itself. A sense of self fulfilment and personal growth are among the most mentioned enduring effects: You go thinking you are going to help people makes their lives better. But you end up getting far more out of it than you put in. It is a real blessing. I don’t know how to put it into words but it went above and beyond my expectations I guess. What I expected to get out of it and how it still affects me today three years later and my friend that went with me how its changed her life dramatically its just one of those things that blows me away when I look back it was just a beginning point for what I can see myself doing in the future and for her as well. Another common sentiment is that the shared volunteering experience appeared to have an enduring effect on enhancing family relationships. Well its helped me to in some ways to communicate with my children that the life that they have is a very privileged life and a lot of people don’t have even the percentage of opportunity or life that they’re able to enjoy. I don’t think children get that by seeing it on television, I think children have to have a personal relationship with particularly young children have to have personal experiences to help you communicate with them. The one thing that I do notice is we have a lot of stuff around the house. We’ve collected bits and pieces. But stuff that we’ve gotten on these trips has fairly prominent locations and all of it tends to say, ah . . . that was a neat  experience. They are reminders. There’s a Guatemalan embroidery here, and a Cuban picture there, and a picture from Brazil. It’s a great shared experiences when you get back to, you know, talk about it. When we talked and shared pictures with friends and so on to remember the, you know even if we didn’t always do the same thing. We were there at the same time and saw a lot of the same things and met a lot of the same people and had very much the same feelings. That’s a neat thing to share and compare. Many informants also emphasised the realisation of the stark differences in material life: ‘how privileged we are versus them’. The transcending effect is especially apparent among the younger informants. In the individual in-depth interview sessions with individuals in their teens and early 20s, informants agreed that the volunteering experience went beyond their expectations for the trip, and impacted their lives in a profound way. For instance, several interviewees said that their future career choices would be influenced as a result of their volunteering experiences. It challenged me. It opened my eyes to other parts of the world. My passion for children and missionary work has grown. My friend who went with me is now in Uganda on a mission! It just brings you back that basic humanity with everything else stripped away, we are just the same and that is exciting and encouraging. I see them in God’s eyes. We’re all the same. We have the same needs, the same wants, the same desires and same fears. They want family just as much as I do. Discussions and Conclusion Using qualitative focus group and personal interview approaches, this study examined the motivational and benefit factors of volunteer tourism from the perspectives of vacationers who spend a small proportion of their trip volunteering at the destination. More specifically, we sought to understand what the underlying psychological factors are and whether they are similar to or different from two phenomena: (1) volunteerism – those of pure missionary or service trips where individuals devote the entire or the majority of their time to volunteer work, and (2) mainstream tourism where individuals travel for pure leisure purposes. The goal of the research was to broker the linkages between volunteer vacation motives, mainstream tourism motives, and volunteerism travel motives. The findings of this research appear to suggest some similarities as well as differences between the ‘volunteer-minded’ travellers and the ‘vacationminded’ travellers. The motivatio ns of the volunteer vacationers appear to be conforming to some degree to volunteering motives in general in such aspects as ‘personal fulfilment’, ‘identity enhancement and self-expression’ (Stebbins, 1982, 1992, 2004), ‘promoting peace’ (Philbrook, pers comm) and ‘cultural exchange’(Broad, 2003). However, this study also revealed factors that appear to be specific to the phenomenon of volunteer vacationing. For instance, volunteer vacationers appear to attach high values to the opportunities for educating children and bonding with family members. Seeking camaraderie also appears to be a strong sentiment that is reflected in both motivational and benefit discussions  among the participants. Further, volunteer vacationers seem to be driven by sense of adventure and desires for exploration and novelty, that are not as prominent with the more serious volunteer travellers. Borrowing Plog’s (1974) theorisation, the volunteer vacationers can also be labelled as allocentrics – explorers and adventure seekers, who tend to choose remote and untouched destinations. While both groups have demonstrated certain altruistic motives, the notion of altruism for the volunteer vacationers is much less apparent. Using an ethnographic case study approach, Broad (2003) examined the relationship between volunteers, their volunteering experiences and the outcomes that eventuated. Broad’s study subjects were serious volunteers in Phuket, Thailand. His study found that just under two-thirds of volunteers were motivated by an ‘altruistic desire to help’, although other motives similar to the volunteer vacationers were also present such as working with like-minded people, or a desire to develop personality as a result of volunteering. Interestingly, serious volunteers also indicated that their volunteering was at least partly motivated by a desire to travel and a chance to experience a new culture. This study also revealed some intriguing patterns of the interplay between the general leisure travel motivation and motivational factors underlining  volunteer vacation. It appears that the motivational factors for volunteer vacation intertwine with multiple layers of general leisure vacation motivation. While volunteer vacationers demonstrate that there is a definite notion of self-actualisation and authenticity, the highest level of needs as per Maslow’s hierarchy of needs theory, the volunteer vacationers appear to also be strongly motivated by lower-level factors such as love and social needs as well as learning needs. Another interesting observation is that the volunteer vacation motivational factors appear to follow the directional argument about self- and others-directed motivations, as proposed by Pearce (1982) in his ‘travel career ladder’ model. This investigation showed that the motivational factors were largely driven from two different aspects: sel f-directed – acquaint, learn, feel better, self-actualise; other-directed – help, connect, understand. The benefits resulting from the volunteer vacation experience also seem to align with the directional argument. They can be grouped as self-enhancement (such as becoming a better person) and other-enhancement (such as imparting values on children). This study also adds a new dimension to this post-modern tourism phenomenon and is in line with trends that mass tourism is in more of a spiritual search and a desire for travel opportunities that increase the sense of place. While the increasingly popular ecotourism experiences emphasise the notion of learning, environmental obligation and social responsibility, which breaks away from the mass commodified tourism products, volunteer vacations present an altruistic theme in which participants can make a difference and help others. What is the significance of spending only a small proportion of time volunteering during a holiday? The volunteer vacation purports an infusion of an ideological divergence from the market-driven priorities of mass tourism. This divergence, however unintentional, seems to converge well with the societal needs of the fast-paced, stress-driven contemporary world. Individuals are in fact increasingly using tourism, especially experiences with a strong spiritua l notion, as a means of improving their home life, rather than merely escaping from it. This  could explain the rapid growth of volunteer vacation as a travel phenomenon in recent years. The benefits derived from the volunteer vacation appear to be temporary or enduring in nature. Temporary or immediate benefits could be having a higher level of satisfaction with the overall leisure trip as a result of the volunteering experience. The enduring benefit effects centre around the developments of both self and others, as well as social relationship enhancement. The social interactions pertaining to the volunteer vacation domain appear to enhance relationships in a multifaceted manner: (1) Interacting with people from the destination community promotes mutual understanding and appreciation and friendship. (2) Interacting with travel group members with similar interests and values promotes friendship and peer bonding. (3) Interacting with family members, such as spouse and children, promotes healthier family relationships and tighter bonding. This research contributes to the tourism literature by brokering the linkages between the volunteering, volunteer vacationing, mass tourism vacationing and motivation to travel. The volunteer vacation phenomenon appears to bridge the altruistic motives of volunteering with the general commodified tourism experiences. In this regard, the outcome of this research also bears some practical implications for the tourism industry practitioners.  Volunteer vacation seems to provide a new avenue for tourism satisfaction. As demonstrated in this research, this concept brings about a higher level of trip satisfaction for the participants. We are identifying a new and unique market segment that is neither a pure leisure trip nor a pure volunteer experience. Implementing this concept will create authentic cultural experiences unlike any other in the industry. This philosophy and practice of volunteer tourism can be linked to the mainstream tourism with its focus on market priorities. The outco me of this hybridised approach in the global marketplace of tourism can potentially generate new market dynamics and promises while enabling every traveller to be an ambassador for peace. The authors acknowledge that while this research presents an interesting snapshot of the emerging volunteer vacation phenomenon, the generalisability of the research outcome is limited, as it is based on a small sample from one organisation with qualitative methodologies such as focus groups and personal interviews. Substantially more research is needed in this area to better attempt to understand the dimensionalities of the motivational and benefit factors of volunteer tourism and the interplay of mass tourism motives and volunteer motives. To achieve this goal and increase internal and external validities of the research findings, more stringent measurement scales will be developed based on the qualitative analyses and extensive literature review. 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