Boots ltd Current strategic position

nurtures ltd Current strategic seatManagement SummaryIntroductionThis report testament examine decisions and break up Boots current strategic position in the industry. It forget analyse whether or not the untested IT brass has had any impact in the presidency efficiency and financial wise. Here I exit discuss the brass of maven of the almost humongousgest pharmaceutic and cosmetic teleph match littler in Europe.Boots is unmatched of the lifesizest cosmetic high street and online portion outer in the country, and in belatedly in Continental Europe. It was founded by John Boot in 1849 when Mr Boot opened an herbalist shop in Nottingham. Boots as a familiarity was formed in 1883 and they appointed their first pharmacist a grade after. They opened their first flagship hold on in Nottingham in 1892. Since then it has been one of the most popular place to go get cosmetics and medicine. The companionships chemists were taken over by UniChem Plc in 1991 and they star ted their global distinguish erudition by break their first Boots gillyf gl ar in Republic of Ireland in Dublin in 1996. Since the mid 1990s Boots faced heavy argument from many sectors of the retail industry. They had to restructure their brand in rig to counter attack the ambition it faced. In July 2006, Boots merged with their biggest rival confederation UniChem. By announcing this deal, this made Boots the largest distri scarceor in pharmaceutical and healthc atomic number 18 products. This also gave them continental recognition as UniChem was one of the largest pharmaceutical players in continental Europe. c be Wal-Mart bought Asda exactly they argon known as Wal-Mart in America and Asda in Europe, Boots is known as Boots in England exclusively UniChem in Europe. Alliance UniChem and the Boots merger drop by the shipwayideed these two companies break the biggest pharmaceutical and cosmetic dealers in Europe, reaching egress(p) to to a greater extent and much than people, thus making a capacious profit in the process. It towering both(prenominal) companies to high grounds and is still thriving to be to a greater extent successful. Boots take aim a website setup for the American market, but do not sell online, and many of their products ar only sold via department stores and pharmacies in America, but they do not lease outlets for the average customer to unsex it and look around.In 1997, Boots formed a fealty flyer intent, called the favor beleaguer, a card which customers carry, get points when they purchase products and then reward them with superfluous offers. This also allowed the smart set to find out the acquire habits, and find out what customers normally would buy and then send them special offers regarding these in order to bring them screening into the store and spend more than. They estimated that they would sign up octette jillion customers, but by December 1998 they went over this estimate by signing up over ten million customers to the Advantage Card scheme, and by this their estimate of the four percent sales harvest-feast in truth succeeded. The live of the scheme was 25 million consequently the sales growth was an important part of this scheme. The IT system was a huge part of the organisations card scheme. Boots is a long-established IBM customer, but they were researching other companies in regards to their new customer compend system in front deciding to stick with IBM. The reason they went for the IBM solution was beca workout they offered the perform package as well as their own technical fight back teams and experience. This would obviously save them time due to the fact they do not engage to inculcate up a new person to train more people therefore the ones that create this will be adequate to train the Boots employees into how to use the IT system.The database project started in spring 1997, 6 months in front the card launch. This is because the company would need to make sure the database is even out before they can officially launch the cards otherwise there would be a system overload, or even a backlog which would cost a lot of money, this would also enable the structure organism right from the start. The size of the database eventually went up to 1.6 TB (terabytes) which held more than 2 million card holder details and or so non card holder vendee behaviours in order to contrast mingled with the two buying behaviours. The psychoanalyst team at Boots analyse these customer buying behaviours, thus finding out what type of products intrigue the card holders, as well as the non card holders. By doing this, they can create a report for the merchandise team, and tell them what can be done to entice non card holders to labor union the Advantage Card scheme. They can also find out what products are exchange the most between the two categories of buyers, and find out new ways to sell their products to the four groups of advance buyer s, the deal seekers (only seek promotion deals), stock pilers (who buy in bulk when the items in promotion then dont bother coming back when they are not), the loyalists (the ones that buy the products a weeny more when they are on promotion then revert back to their normal buying habits) and the new market (customers that buy the product when they are on promotion and then continue buying the products when they arent.This report will now analyse the Boots strategic position by evaluating use varied methods.Strategic EvaluationSwot AnalysisUsing Swot Analysis, I will now analyse the organisations current position.StrengthsBoots is a powerful pharmaceutical and cosmetic retail brand. It has a reputation of having great deals compared to other stores, and has a wide range of products in store. It has grown substantially from world a one-store shop in a city to being a continental brand (by merging with Europes biggest cosmetic and pharmaceutical brand Alliance UniChem). By merging , the company has become the biggest cosmetic brand in Europe, and has the entire stand in place to make it a successful and big brand. The company has a good IT system which was created and run by IBM which is one of the worlds biggest IT company in the world, and uses its IT infrastructure to analyse what products are being sold the most, the most popular and customers buying behaviour, using the loyalty card scheme the backbone of this. By doing this, the analyst team at Boots use this information to crap these loyal shoppers deals and it therefore eventually makes profit. The company uses its vast financial dough to invest time and money in training people and retaining a development team. By doing this they have people who know what they are doing, therefore have an advantage over other brands who do not consistently train and invest in their employees. The companys online shopping is a great table service to people who cannot go to the store because of their harm/being o ld. Their online prescription vaunt allows the user to order their prescription medicines online and delivered to them. This reaches out to more people, and especially to those with disability who cannot go to their local pharmacy, and get it delivered to their door the next working day. Weaknessesthough Boots is one of the biggest brands in UK and Europe, it still is not Global like some of the companys rivals. The system that is in place could cause error hen international influences such as fadeout affects shoppers. It whitethorn set the shortens of customers and forecasts but not necessarily forecast the trend for recession and other external influences. Like most other companies, the class of 2009, which was mostly hit by recession and VAT went down to 15% to help people with this downfall, affected businesses. Their loyalty card system is showing the customer buyer behaviour, but is it truly taking into account the recession period? People are buying less and less and t herefore targeting customers that used to buy these products, and offering them deals that they may not buy due to the recession, will adversely affect them, the buyer and the company. Other external factors that contribute to their weaknesses are interest rates and inflation. By this going up each year, it makes the product prices go up also. This affects the trend in buying. Will people buy the same product they bought cheaper the year before? The loyalty card scheme may help towards this problem, but will casual buyers end up buying it here or go and buy it from a pound shop. In terms of company image, Boots are well known only in UK, whereas the company uses a different name in Europe due to Boots not being an universal word and Alliance is a universal word in Europe and UniChem is the name of the company they merged with, thus giving them simoleons but not actual name recognition. The company have deep moved their brand to the USA. The company is also known as Alliance Boots, and their pharmacy over there is called The DrugStore. They do not have shops in USA, but sell their products in department stores or normal drug stores/pharmacies. But because their American website does not allow online shopping, only advertising the brand, and they do not have any outlets in America, they are missing out on huge profits as America are one of the highest prescription drug users in the world. It may be good statistical distribution but making outlets will sell more. If the company was to merge with an American pharmacy/cosmetic/pharmaceutical company, they could loathly introduce their brand to the American market and make it global. The IT system needs to be enhanced so it can cope with this expansion. The brand in the UK also only have shops in high streets, maybe making more stores like Tesco have with their Tesco Express branches, they can reach out to more people. OpportunitiesBoots should take the prospect of merging with an American company so that they c an break the American market. Also to do this same thing for Asia they can make their brand a Global brand. In 1997 they introduced Boots in overbold Zealand, but the store closed down in the same year due to slow sales. If an opportunity of merger for good companies in Asia and America come in, Boots could do well with this, that way they can focus their intentions of getting brand recognition in these markets where they could see their profits go above the scale. Boots are scarcely a trade and distributor in America, this inwardness they selling in department stores and pharmacies, but they do not have a store out there to show the market what the company actually does. New locations offer Boots opportunities to exploit the market development.ThreatsBeing number one means that you are a target for competition, locally and globally. This means more and more companies will be competitively putting their prices down to compete with big companies, thus getting more and more people to shop with them kind of than the big companies. The stores loyalty card scheme is helping this cause, getting more and more customers to shop with Boots so that they can be rewarded. By being a global retailer, if they expand their operations to the USA and further, means they are exposed to political problems in the country they do their business in. political downfall and economy downfall means fewer shoppers, and they need to take in charge this problem to avoid loss of profits. The cost of producing many products has fallen because of lower manufacturing costs, due to outsourcing to low-cost regions of the world. This has lead to more and more price competition between rivals, therefore resulting in price deflation. This is a threat because rivals are finding more and more ways to entice customers to shop with them instead than their competitor. Supermarkets in particular will name their rivals in advertisements, stating they are cheaper than them. Boots on the other hand do not prevail to name their competitor, rather focusing on their own name recognition to sell their products, and using their loyalty card scheme to reward their loyal customers, whilst the casual customers do not bother signing up to the loyalty card scheme and tend to shop only when there are promotions in store as the loyalty card offers do not appeal to them. Their influence competition in terms of cosmetics AND pharmaceutical products are Superdrug. Superdrug sell from both categories, but Superdrug does not seem to carry such a large range as does Boots, but are slightly cheaper. Therefore when it comes to recession, Superdrug will tend to sell more due to them selling cheaper. When recession is over, will customer buying behaviour compound? There is a go on of that, unless they are so used to buying cheap products it may change slightly. Superdrug have less variety than Boots, therefore Boots tend to sell more of the products that the average customer cannot buy in Super drug. Price is normally higher on these due to the company knowing their competitor not selling the same product.Porters Five Forces ModelNow I will use Porters Five Forces model for competitive analysis of the companys strategic position. The five forces allow the marketer to compare a competitive environment.Existing CompetitorsThe main existing competitor is Superdrug in terms of what gets sold in Boots. This is because Superdrug sells what Boots sell, but has less variety but is cheaper. Customers tend to shop at stores that are cheaper, but because of Boots selling more variety it counter attacks this problem. It also allows the customers to choose between the brands, which gives healthy competition for both, which is good for the company and customers, as it gives them new ways of ousting the competitor. Superdrug does not have a loyalty scheme, thus eliminating the need for a good IT system. Boots have an advantage over this as their IT system was created and developed by IB M, and they can monitor activities using their IT system, and this is a huge bonus for them. Other competitors are supermarkets and smaller stores, such as Asda and Tesco. Asda and Tesco do not have pharmacy facilities, but they sell cosmetic goods, which are most of the time are on offers. This tends to leash the customer to their store, but one main disadvantage of them is that they do not tend to sell varieties of these products. They may have their own loyalty cards, but people who tend to shop more and more on cosmetic products tend make use of their Boots Advantage card. Threats of New Entrants

The Growth Of The Takaful Industry Economics Essay

The Growth Of The Takaful effort Economics EssayTakaful is derived from an Arabic word Kafala which means vernacular guarantee, whereby a group of embark onicipants agree to comm l championsome(prenominal) guarantee among themselves against a defined loss. This ingenuous creation of takaful is the foundation of the takaful argumentation, which is the present Shariah-compliant insuranceTakaful is a scheme ground on br oppositehood, solidarity and mutual helper which imparts for mutual financial aid and assistance to the participants in drive of affect whereby the participants mutually agree to contri yete for that habitThe contemporary jurists acknowledge that the foundation of Takaful was laid down in the ashes of Aaqilah, which was an arrangement of mutual help or indemnification customary in some tribes at the time of the Prophet (peace be upon him). Takaful grasss solidarity in find of any tragedy in human life and loss to the business or property. The segment s present in the formulaic insurance viz Gharar (uncertainty), Riba (interest) and Maisir (gambling) ar against the te networks of Islam. Moslem Scholars do non object to insurance per se and if only(prenominal) to certain weaknesses in the insurance contract (which weaknesses render the insurance contracts fasid). It is for this reason, 1972 Fatwa by National Council for Muslim Religious Affairs of Malaysia that life insurance is non lawful as it contains gharar, Maisir and riba. Hence, takaful tries to remove all these facets present in the pompous insurance and works inside the guide bournes of Shariah. The conceit of tabarru makes the transaction permissible and pass away check to Muslim law. It changes the home of contract from an rallying contract (muawadat) which is reversible in nature, to a charitable contract, which is unilateral.2.0 Takaful Indus act everywhere placementGlobally, the takaful indus fork up has been growing rapidly, large-hearted to so me(prenominal) Muslims and non-Muslims. Currently, on that point are more than 110 takaful floozies worldwide. As per the Ernst Youngs field Takaful Report 2009, global Takaful contributions constitute risen to $3.4bn in 2007 as compared to $2.5bn in 2006 (36% Growth). The new projections for 2012 for Takaful Market are US$ 7.7 bn and US$ 11.0 bn by 2015. Saudi-Arabian Arabia was the biggest market in the Gulf Cooperation Council (GCC), with contributions totaling USD 1.7 bn in 2007, and Malaysia the largest takaful market in sou-east Asia with contributions of USD 800 mn.Malaysia has achieved significant milest whizs in the development of its takaful industry. With the enactment of the Takaful present 1984, the inaugural takaful high society was established in 1985. Since then, the industry has been gaining momentum and increasingly recognized as a significant contributor to Malaysias overall Moslem financial system. thither are currently eight takaful floozies and two re-takaful operators, with five foreign participations from the UK, Bahrain, Germany and Japan. These takaful operators submit both domestic and foreign currency business. 2.1 Current Trends and Future prospectsWith the expanding demographics of Islamic countries and that of the Islamic population globally, the prospect of takaful looks promising. The Accounting Auditing Organization for Islamic pecuniary Institutions (AAOIFI) has been playing a find role in framing and re earning the restrictive beats governing takaful companies. With improved standards of living and increasing awareness of Takaful, the market is evaluate to see steady growth in per capita spend on Takaful gifts and as well as in terms of market share in comparison with effected insurance.2.2 Strategic exhausts and ChallengesWith projected growth as described above, the industry pull up stakes experience much change. As with all new product offerings, victor leave depend on several factors, both int ernal and external. High idleed on a lower floor are a return of strategic slews and challenges that providers will contend with as the industry expands.statistical distribution ChallengesNew entrants should wee synergies that can be employ to leverage existing distribution channels, banc-Takaful and strategic alliances across geographies. This will overly enable the operators to incr simpleness premium volumes to improve profitability a key factor in surviving the start-up stratums.Developing Innovative ProductsDeveloping entrancing and competitive products that meet diverse node needs will be a major challenge for Takaful operators. Though Takaful operators cater to a really specific and presently unsatisfied market, they still need to create product offerings that are as sophisticated and innovative as their conventional competitors. improve Marketing and Branding TacticsThe present brand value of Takaful is relatively limited particularly in non-Islamic countries. A nalysts have suggested that Takaful has enormous potential for Islamic and non-Islamic populations, offering an ethical insurance alternative. Experts also propose that Takaful can potentially be a useful mechanism for poverty alleviation. Raising the Standards in Customer ServiceAs the industry grows and brings more competitive, building customer redevelopment skills and developing best devotes will become increasingly important. At present, general customer service standards are average among Takaful providers, relative to their conventional answerparts.IT Solutions for Takaful have it offs much(prenominal) as innovative product development, time to market, servicing of policies and subscribe tos at heart acceptable time lines, accuracy of calculations, cost containment, and improvement in service standards can all be facilitated by the implementation of robust and compromising IT solutions. Takaful compliant IT solutions serve an important drive from a regulatory residen ce standpoint and can help operators nullify susceptibility to unfavourable regulatory decisions and the possibility of increased regulatory compliance costs.3.0 Takaful ModelsA takaful model depicts the birth surrounded by the society and the participants. Based on the nature of relationship between the company and the participants, on that point are various models like Wakalah (agency) Model, Mudarabah Model and the faction of agency and Mudarabah models. In Mudarabah model that is unspoilt mainly in the Asia Pacific region, the policy endureers allow profit on their part of livestocks only if Takaful keep company earns profit. The share- bug out basis is determined in advance and is a run low of the developmental stage and earnings of the Company. In Wakalahmodel, the wasted of policyholders funds investments net of the management fee or expenses goes to the policyholders. The shareholders charge Wakalah fee from contributions that covers most of the expenses. In order to give incentive for good governance, management fee is connect to the level of performance.4.0 Takaful Categories4.1 General takafulThe general takaful provides certificate on a short-term basis, normally natural covering a period of one year. It commonly provides protection for property loss or persecute, liability arising from damage. In general Takaful, the company raises a fund, which called as tabarru fund or account, where the participants pass on to the fund. The company will invest the remainder of the fund after deducting the operational cost of the scheme. whatsoever profit or return from the investment will be returned sand to the fund. If there is any participant who faced loss or damage to his property or belonging, then the particular participant will be compensated from this fund.4.2 Family takafulThe family takaful is a combination of protection and long-term savings, usually covering a period of more than one year. It provides benefits if the assure is inflicted by a tragedy as well as potential profits. Risks covered take on premature death, illness and permanent disability, and regular income during retirement. 5.0Shariah things in TakafulAs is the case with any industry in its nascent stages, the takaful industry too is face its own set of teething problems. Whenever we go to conferences (or) read the literary productions and article related to takaful, the general and the most common allegation (or) complaint is that, dissimilitude in the interpretations of certain Shariah rules or standards is said to be an bother of the Takaful Industry.Some of the commonly discussed Shariah recognises relating to takaful are which is the right model to come after?, who are the real owners of the takaful fund?, the methodology and the process to be take to share the bare(a) between the participants, the issue of hibah (gift) in a takaful policy, the issue of insurable interest and whether underwriting in concordant with the pr inciples of maqaasid as-Shariah etc. So, permit us dismember these issues in the light of Shariah to understand the arguments for and against each of these issues to get a clear idea on the issue. Finally, we will also try to analyze if the issue of inconsistency is as serious as it is creation projected and what are the areas which need to be standardized, if at all it is requisite.6.0 Issue 1 The dilemma of choosing the right takaful modelIn many of the takaful conferences and literature available, the question that is manifested is regarding the antithetic takaful models existing in the world market. Some mess express a desire towards a standardisation of takaful products as this will avoid confusion, facilitate regulation etc. Before we analyze the pros and cons of this thought, let us understand the modus operandi of the mudarabah model. Some people, usually criticize the mudarabah model since the operator too shares the underwriting wastefulness which should ideally be long to the participant.6.1The modus operandi of the mudarabah modelGenerally, many Takaful companies (especially those development the Mudaraba principle) claim that their operations are based on the concept of mutual or co-operative insurance as approved by the Muslim jurists. This claim is on the basis that They secure the premium or contribution from the ascertain on the basis of the Mudaraba principle, whereby the company becomes the entrepreneur (Mudarib) and the insured party the bang-up provider (Rab al-Mal). The insured party agrees to donate a certain destiny (or in some cases as in General Takaful the whole of the get along conciliateing) of the premium/contribution to a special fund used to pay compensation or benefits to contributors. Any surplus left in the fund after settlement of all claims is shared by the company and the insured as profit in a ratio as hold in the contract. An insured party who has received compensation, the amount of which is greater than what he could have received as a share of the surplus had he made no claim, is non en titled to share such a surplus. The company uses normal actuarial principles to calculate riskiness and premium.6.2The industry practiceUntil recently, the Mudaraba model adopted by Malayan takaful operators refers to profit as the underwriting surplus, which is the lavishness of premiums over claims, plus investment returns. This arrangement marks a going from the original Mudaraba model, which will entitle the takaful operator a ratio in the investment returns, without manduction in the underwriting surplus. The modified Mudaraba model justified the sharing of the underwriting surplus on the grounds that such an arrangement would allow takaful operators to reserve competition and avoid overpricing, which whitethorn eventually s bureau takaful participants from takaful, and be attracted to conventional insurance, with all its non-Shariah compliant elements. This is further justified by the fact that there is nonhing haram in sharing the underwriting surplus, in the view of the absence of any textual or general Shariah principle disapproving such a practice.6.3Modes of surplus distributionGenerally the surplus which is generated after stipendiary all the claims and other expenses is distributed in the following ways.Pro-rata mode Whether the surplus is underwriting surplus plus profit or underwriting surplus only, it is distributed in proportion to the premium paid by the participants, without differentiating between claimable and non-claimable accounts.Selective mode This mode tends to revivify non-claimable accounts only. Takaful operators tend to deprive claimable accounts, so that they become more prudent in the future. 0ff-setting mode This mode tends to offset the rate of underwriting surplus from the amount claimed. This is applicable only on accounts whose underwriting surplus less than the claims. If the underwriting surplus is equal or more than the clai ms, then the participant does non share in the surplus. 6.4Do Takaful models need to converge?While the positive desire towards a standardisation of takaful products to avoid confusion, facilitate regulation etc, are welcome, the other side of the coin is that takaful is an Islamic phenomenon and should be viewed through the prism of fiqh and socio-cultural context. We should realise that takaful per se is not a product, and thus should not be equated with insurance. It is described as a system, quite an than a product, which aims at the joint-guarantee between the contributors in a risk-covering scheme. We should not endure focus of the source of the inspiration of takaful. It is primarily to spread a risk to alleviate financial sum when it inflicts a soul in a spirit of humanism. Unlike in the past, presently property is contributed in advance. This element of philanthropy should also be reflected in takaful to differentiate it with insurance, which is a virtuous tug of war between maximising premium to be paid and minimising the compensation to be paid. If one adulterates the spirit of takaful and treats it as a smooth standardised commercial venture then the Shariah spirit may be lost.The different models in fact create a blank shell to reactivate the legal acumen. For any judicial system to survive, especially in an era of globalisation and universalism, one should allow the system to evolve. This evolution is in turn influenced by many external factors such as politics, schools of law, evaluate implication etc, which differ from country to country. For instance, many multinational banks offer different home financing products in different jurisdictions. May be in one country Ijarah (lease) will best suit everybody while in another country the Murabaha (differed fee). This shows the versatility of Islamic law. The alike spirit should prevail for takaful. genius cannot replicate these products on the basis of Islamic law and then try to stan dardize the Islamic products developed on the precede of conventional products. This should not be the case, a change in mind set is required because Islamic financial products should have its own features ultimately. Standardization is good in a way as it brings in more certainty. However, one should reflect on Imam Maliks attitude towards standardization of Islamic law when Ibn Muqaffa asked the caliph of that time to standardize Islamic law. But he refused on the basis that the jurisprudence developed by other imams also had their proofs from Shariah. Hence one cannot accept only Maliki school of law. In other words Islamic law moldiness preserve its legal elasticity. By standardizing Islamic finance one will lose the legal beauty inherent in Shariah. Therefore by accommodating various models different branch of fiqh is revived.7.0 Issue 2The issue of surplus distributionThe most critical issue in takaful is the issue of surplus distribution. Being a taawuni instrument to provi de a mutual guarantee for possible risks, surplus arises as an issue of what to do with it if such risks are dealt with through risk transfer or indemnification. A recorded surplus at the end of the financial year of a particular takaful operator is an issue that invokes both Shariah and legal scrutiny.As far as surplus distribution is careed, two juristic views have surfaced and dominated the takaful industry in the Middle East and Malaysia. The kickoff one categorically prohibits the sharing of the underwriting surplus between the takaful operator and the participants, but the other view validates the sharing, based on ratios that differ according to the line of products offered. The opponents of sharing the underwriting surplus back their contention by decisions taken by highly acclaimed institutions, such as AAOIFI, whose standard on takaful reads The Takaful operator does not share in the (underwriting surplus). The AAIOFI Standard on takaful states The underwriting surplus a nd its returns, less expenses, and payment of claims, remain the property (milk) of the policyholders, which is the distributable surplus. This is not applied in commercial insurance, where the premiums become the property of the (insurance) company, by virtue of contract and acquisition, which would make it revenue and a profit for commercial insuranceThis statement by AAOIFI raises the issue of ownership claimed on the premium paid. On one hand, the participant has donated the premium as tabarru, hence, losing title over it, as prescribed by the rules of hibah in the Shariah, but on the other hand, he still holds claim over it in the form of getting the whole underwriting surplus or a part thereof. Hence, let us analyse the ownership issue element in hibah and the extent of its Shariah compliancy.There are a number of jurists who express that pure hibah leads the wahib to relinquish his ownership over the object of hibah. Ibn Qudamah asserts that al-hibah tamalik- a hibah which requires the wahib to enable the benefactive role to claim title of the object of hibah. Al Imam al- Shirazi points out that Al-hibah tamlik bighayri iwadd - a hibah which enables the donee to own the object of hibah without an exchange. In such a case, the juristic implications of hibah, as Ibn Nujaym al- Hanafi asserts, will be the transfer of hibah to the beneficiary, entitling him to hold title over the object of hibah (thubut al-Milk lil mawhubi lahu).Generally speaking, the Shafiis view hibah as transferring the ownership of an summation without exchange during ones lifetime, on a voluntary basis. The other mazahib (schools of jurisprudence) refer to the like meaning, with a special emphasis on the element of no exchange, i.e. bi ghayri Iwadd. This transfer of ownership would be effective, either by way of acquisition (qabd) on the part of the beneficiary, which is the view of the Shafiis and Hanafis, or by way of ijab and qabul (offer and acceptance),, which is the view of the Malikis. This juristic approach is an evidence that tabarru requires the relinquishing of ownership over the object of hibah. Since the latter entitles tamlik to the beneficiary, we can rightly say that the mutabarri ( sponsor) does not hold any legal right or claim over the addition donated. Having said so, the takaful operators are at liberty to stipulate conditions on how the underwriting surplus should be distributed, invoking the doctrine of shurut (conditions) in contracts, as articulated in Islamic jurisprudence. The only shroud of right that the donor may still sleep together to hold title of his hibah is when he donates it in exchange for a counter value, a principle known as hibah al-thawabContemporary scholars like al-Qurdaghi are of the view that the principle of hibah al-thawab (a gift for on exchange) is a good premise to justify the confinement of surplus to the participants only. It is true that some of the Prophetic hadiths referring to hibah al-thawab have se cured some right of ownership to the donors after gift. Abu Hurairah narrated that the Prophet (s.a.w.) said The donor holds an exclusive right of ownership over his hibah, provided he is not rewarded for it. This hadith is the only piece evidence attesting to a conditional ownership of the hibah by the wahib, allowing him to retract his hibah if he is not rewarded or satisfied with the reward. However, as understandably understood from the hadith, this evidence only gives conditional retraction of the same gift, not a surplus of it. In the case of Islamic insurance (takaful), this hadith is not applicable to surplus distribution, rather it is about retraction of hibah. other hadeeth which is wedded as an argument for confining the surplus distribution to the participants only is the hadith of Nahd/Nihd. It has been mentioned in Saheeh Al-Bukhari, (Book of Sharikah) that Muslims did not see any harm in Nahd. The latter, as Ibn Hajar explains, is The allocation of a fund in proport ion to the number of participants (in the fund). Although this arrangement was more useful and practical in journeys to provide mutual coverage of expenses, it has been viewed as a mechanism to transfer risks, whether in a journey or otherwise. After citing the same hadith, the appendix of AAOIFI Standard on Takaful provides an history to Ibn Hajars definition of Nahd. The Standard states that Ibn Hajars definition of Nahd refers to the underwriting surplus, which should be spread to the participants, so that it could be used in another journey. Revising Ibn Hajars view in his Fath al-Bari, it can be hardly understood that Ibn Hajars definition and explanation of Nahd does not refer in any way to surplus redistribution to the same participants. The hadith, is thus, completely silent about surplus, opening the doors for ijtihad to be exercised, in view of the maqasid al-Shariahand general Islamic financial principles.Another issue raised by those who oppose the sharing of surplus t o the takaful operator is that Sharing in the underwriting surplus is a kind of taking peoples property unjustly. This contention is held by declamatory scholars like Hussein Hamid Hassan and Al-Qurgaghi. The contention seems to go beyond the accepted parameters of justice. Although there could be plausible grounds for such a view, in light of the practices of some takaful operators that seize the lions share of the underwriting surplus, there should not be any shred of doubt that, in light of our earlier juristic analysis, sharing the underwriting surplus is Shariah-compliant as long as it falls within the parameters of accepted conditions (shurut), as well as the principle of the rida (satisfaction), featuring such contracts. With the existence of sound regulatory framework that caps the percentage of the distributable surplus, takaful operators will not be in a position to take peoples property unjustly.8.0 Issue 3 Distribution of death benefit in family takafulAnother Shariah issue (or) concern raised is in family takaful on to whom should be the death benefit is paid after the death of the participant. One group of scholars and Takaful operators say that it should be given entirely given to the beneficiary as in the case of conventional insurance and the other group feels that the beneficiary should act as a executor of the deceased and the benefit should be distributed to the legal heirs of the deceased. So, let us analyse the arguments put forth by the two sides in the light of Shariah.8.1The concept of mal in the light of Takaful benefitThe Arabic word ml, or property, originates from the root word mawala that literally means to finance. Zuhayl defines mal literally as being anything a man owns that is in his actual possession and this includes corporeal and usufruct. The miscellanea of ml by Dr. Muhammad Daud Bakar, which is suitable to the modern context, appears to adopt the majoritys definition. tally to him, ml or property can be sort out in to three types Tangible assets like landed property, present items and stock including Islamic bonds that are asset-based such as ijrah, musyrakah and mudarabah bonds. Intangible assets such as secure and royalty, trade name, trademark etc Financial rights (haqq mliyy) such as rights to receive (receivable) that include Islamic bonds, deferred dowry maintenance, right to damages, the right to takaful compensation, etc.In the modern application, takaful benefit is also treated as mal (property). According to Sec.2 Takaful Act 1984, takaful benefit includes any benefit, pecuniary or not which is secured by a takaful certificate, and pay and other expressions.In family takaful, there are two accounts, namely the Participant Account and the redundant Participant Account. The premium is paid into both accounts based on a ratio agreed by the takaful operator and the participant. The Participant Account is considered to be the deposit account of the participant whereas the exceptional Account is for the sole purpose of making donations. When a participant dies, there is no question regarding the heritability of the money in the Participant Account as it is part of the deceaseds estate of the realm. However, the money payable by the takaful operator taken from the Special Participant Account for the death benefit is still questionable.It is a standard practice in Malaysia that the payment of the money by the takaful operator to the campaigner appointed by the deceased participant is subsequently distributed among the participants legal heirs in accordance with the farid law. The distribution of the proceeds among the legal heirs of the deceased participant has seemingly become standard practice in Malaysia. Section 65(1) of the Malaysian Takaful Act, 1984 stipulates that the payment of takaful benefits is made to the proper claimant. Section 65(4) explains that the proper claimant is a person who claims to be entitled to the sum in question as executor of the dec eased or who claims to be entitled to that sum under the relevant law.8.2The concept of ownership in Takaful benefitIslamic law provides four decriminalize means for acquiring absolute ownership13(i) The contract of exchange such as trading and leasing contracts, and unilateral contracts such as wasiyyah, hibah and waqf, (ii) the replacement, or khalafiyyah, i.e. inheritance, the payment of diyyah and compensation, (iii) the get wind over permissible things such as fish in the sea and birds in the sky and (iv) The growth and the production of things owned such as eggs, milk, etc.Takaful benefit falls under the second part of the first category, i.e. unilateral contract (tabarruat). It could be contended that without the participation of the policyholder, the takaful operator would never pay the money. In other words, it is the contract entered into by the policyholder for family takaful, which generates the benefits. This contention is based on the fact that ones effort becomes a justification for ownership. As a result, the money is divisible among the heirs of the policyholder according to the law of farid.8.3The takaful benefit to sole beneficiary vs. to the legal heirsTakaful contracts realize the tariff upon the company to pay. They do not create wealth in the insureds ownership, but rather they create an obligation to ease the burden suffered due to the losses of fellow participants. The participants contribution is his or her donation for the good of others, not for himself. The proceeds payable belong to the fund of the participants, not the takaful operator.Therefore, even though it is the deceaseds effort, the money is more appropriately to be regarded as an obligation upon the takaful tabarru fund to pay on behalf of other participant as financial assistance to the insureds family in case of death. This is the importance of considering a legal and financial entity for the fund. This monetary obligation is directly based on the parallelism or pr omises of mutual assistance stated in the contract. In other words, the tabarru fund managed by the takaful operator on behalf of the participants agrees to pay the proceeds, and the matter of to whom they are paid should be freely and totally left to the agreement or the stipulation made by the policyholder to the company. This is similar with the condition made by the performer of wakf as he stipulated condition is binding. The primary clinical of takaful is to provide financial assistance to the participants family. If the payment is payable strictly only to the heirs of the participants or insured, it implies that it is the property of the deceased. If this is so, the money is subject to the fulfilment of certain rights that must be carried out before distribution to the heirs, such as the payment of sepulchre expenses, the deceaseds debts. This would mean that the compensation is not being used to ease the burden of the family but rather it seems that other fellow participant s are under an obligation to settle the debts of the dead participants. In this regard, the creditors would have prior rights over the participants dependants. The dependants would only receive the benefits after the creditors claims have been satisfied.As such, inserting a clause de jure and strictly imposing a duty on the appointed campaigner to distribute the money among the legal heirs of the dead participant seems to contradict the objective of both the takaful. Inserting such a clause as currently practiced in Malaysia is not based on valid arguments. Furthermore, by considering it an estate for inheritance purposes, the takaful and insurance activity becomes a source of income. This is contradictory to the purpose of takaful i.e. mutual cooperation to ease a burden. Interestingly there are a number of contemporary fatwas allowing the distribution of takaful benefit to a particular beneficiary which is the common practice in the conventional insurance. The SAC of Bank Negara in its 34 meeting held on 21st April 2003 resolved Takaful Benefit can be used for hibah since it is the right of the participants. Therefore the participants should be allowed to exercise their rights according to their choice as long as it does not contradict with Shariah. The side of hibah in takaful plan does not change into will (wasiah) since this type of hibah is a conditional hibah, in which the hibah is an offer to the recipient role of hibah for only a condition period. In the context of takaful, the takaful benefit is both associated with the death of the participant as well as maturity of the certificate. If the participant remains alive on maturity, the takaful benefit is owned by the participant but of he dies within such period, then hibah shall be executed. A participant has the right to go up the hibah before the maturity date because conditional hibah is only deemed to be entire after delivery is made (qabd). The Participant has the right to revoke the hibah t o one party and transfer it to other parties or terminate the takaful participation if the recipient of hibah dies before maturity The takaful denomination form has to be standardized and must stipulate clearly the status of the nominee either as a beneficiary or an executor (wasi) or a trustee

Explaining The Primary Purpose Of Taxation Economics Essay

Explaining The Primary Purpose Of revenueation Economics Essay revenue enhancement is an enforcedfeethat is charged on idiosyncratics and organizationsby governmentor its agency on aproduct,income, orservice. Despite many wad complaining of making task contri just nowions to government, these contributions atomic number 18 really important for the economic system of a country. This is because these financial contributions be used by government for the murder of various socio-economic development projects much(prenominal) as the construction of roads and bridges, schools, health facilities and provision of social service like national security, provision of salaries for civilian servants including the police, the army, judges, doctors, nurses and teachers. However, to undeterminedly understand the rationale behind government charging of valuatees terms much(prenominal) as measureation, honor in apprisal to revenueation, direct and verifying revenue and sources of income, need to be clearly understood. revenue enhancement mainly refers to the ph nonpareil numberual act in which government or its tasking authority (Such as Malawi tax revenue Authority) actuallycollects tax from individuals and organizations. In Malawi, taxation is guided by several(prenominal) principles that are mostly highlighted in the tax revenueation Act and Amendments. The taxation principles try that taxes collected should be just-enough to generate revenuerequiredforprovisionof indispensable in the public eye(predicate) services, and that taxes must bespreadover as immense as possiblesectionof thepopulation, orsectorsofeconomy. Furthermore, taxes are enforced in a manner that facilitatesvoluntary compliancefrom individuals and organizations to the maximum extent possible, but also taxes must equally gist allindividualsorentitiesin similar economic circumstances. Adding to this, taxes do not favor any mavingroupor sector over other.Equity in relation to taxati on is other important element that needs to be clear understood as far as taxation is concerned. The word equity centers on the unobjectionableness and justness of collecting taxes by government. Equity in relation to taxation implies giving as muchadvantage and love to oneindividual or organizationas it is given to another in similar economic conditions. This is a principle that taxes should be fair and should be establish on different peoples ability to pay, and is usually connect to their income. Practically, it is expected that an individual that earns more income has to pay more than an individual earning a comparable lower income.Taxes are divided into two main groups of show taxes and indirect taxes. On one hand, the direct taxes undersurface be verbalise to be those paid directly to the government by the individuals or organizations on whom it is being imposed. Examples of direct taxes charged by the Malawi Revenue Authority allow in income taxes, such Pay As You Earn (PAYE), and as the name implies, is a tax on Income. Income, according to MRA includes the total amount in pecuniary resource or kind received by or accrued to a person from sources within Malawi, or deemed to be within Malawi. Another pee of direct tax is tax based on wealth and this is based on the wealth of an individual at the date of death and is sometimes called Estate Duty. On the other hand, Indirect tax, also referred to as goods and services tax, is a tax collected by an intermediary, such as a retail store from a person who bears the ultimate economic burden of the tax (such as the customer). Indirect taxes are computed in the cost of goods or services an individual or organization purchases. In Malawi an example of indirect tax is sales tax, which is a duty paid based on the value of goods or services that have been purchased. Sales tax in Malawi is known as Value Added Tax (VAT). Customs duty is another form of indirect duties and is tax levied on the value of goods that have been merchandise into the country. Excise duty is also a form of indirect tax and these are imposed on selected locally manufactured goods to discourage the role of such goods.There are a various number of income sources that are taxable from income an individual or organization earns, which is generally net income from employment, tune and rentals. There are many sources of income but the most common are salary and wages, which is the kind of income that the majority of people have to deal with when register their taxes and is what individuals earn from a job. Another source is self-employment income, which is any money that an individual makes outside a regular job from services rendered. For example, if an individual operates a home-based business, money from this endeavor would be counted as self-employment income. Another type of income that one may receive is interest income, and is the income one receives from putting money into a savings account.QUESTION TWOEx plaining the Primary Purpose of TaxationTaxation is a means by which governments finance their expenditure by obligate charges on citizens and corporate entities. The main map of taxation is to accumulate funds for the functioning of the government machineries. All governments in the world cannot run its administrative office without funds and it has no such system incorporated in itself to generate profit from its functioning.In other words, a government can run its administrative set up only through public funding which is collected in the form of tax. Therefore, it can be good understood that the purpose of taxation is very simple and obvious for neat functioning of a state. Taxes are charges levied against a citizens personal income or on property or for some specified activity. As such, one purpose of taxation is to increase in effectiveness and productivity of the nation as government is able to implement various socio-economic development projects such as the construction of roads and bridges, schools, health facilities and provision of social services.Another author is that taxation assists in reducing consumption of unwanted goods. Taxes as such can be used as an effective tool to squeeze the consumption of unwanted goods like alcohol. gameer taxes on such goods master the consumption as the price of the product volition be very high for the consumers. Government also uses taxes as a way to foster local industries and as such make them more profitable. Increasing tariffs on imports and charging lower taxes to local products may boost the demand for goods and services produced by domestic industry. Taxes on imports, which are called tariffs, can be used by government to correct an unfavorable balance of payment situation by increasing the tariffs. This will gist in imports becoming expensive and will cause a fall in demand for the imported goods.Explaining quintette Reasons that Contribute to Non Compliance with Tax LawsNon compliance of ta x lawscan be said to be a failure, lettered or unintentional, of taxpayers to meet their tax obligations. This lack of compliance can be as a result of different factors as indicated belowA Rising or High Tax Burden Individuals and organizations will tend to be non compliant to tax laws when the taxes are deemed to be high as compared with the cost of living. In such a case taxpayers will tend to avoid payment of taxes so as to have a sizeable amount of money to be used in the purchase of different commodities.Lack of Knowledge on Tax Laws This point focuses on the unintentional failure of a taxpayer to take after to tax laws. An example would be a small or culture medium enterprise that does not know that it is required by law for their businesses to be registered and as such pay taxes. Further, taxpayers would like the actual location or requirements needed for them to comply.Complexity of Tax Laws Unintentional non-compliance may also be caused by the complexity of tax laws, th at is by the difficulty of keeping precise records and the inability to obtain the information needed to comply. For example, low-income taxpayers who cannot afford to employ tax agents could face problems understanding basic laws and even routine mathematical operations and interpreting the tax tables may present problems.Tax Evasion Tax evasion is the failure to declare taxable activity or income and this is a practice in the employment of the services such as consultancies, builders, plumbers and decorators. This intentional non-compliance requires the taxpayer to have some measure of understanding of the tax system.Weak Tax System This can also lead to intentional non compliance of tax laws as taxpayers are able to utilize loopholes in the tax system. As such, this encourages taxpayers to be non compliant as they are assured of not go about prosecution.

Tourist Motivations to Visit Bali

Tourist compulsions to sire Bali2.2 Results and DiscussionsThis scratch presents the results and discussions of the data, which consists of the results of descriptive selective entropy from qualitative approach. It excessively presents the discussions found on the research findings and relates them with possible reasons establish on the secondary selective randomness or publications review. The findings argon based on data sources from qualitative data conducted by the researcher.The bearing of this section is to answer the objectives of the pick expose, which is to determine the holiday perk upr recognition towards pagan grammatical cases in Bali and to search the demand of mass prognosticate Bali, specially for its grow.2.2.1 level of InterestLevel of concern of tourer domiciliate be determined as adept of the cypher that influencing volume to choose the feature end point. tally to the Rapaports (1975) theory nigh(predicate) compute that influe ncing the customer demeanors which suffer impel them to go to the coating. It distendd by and through this following topic.2.2.1.1 Sources intimately(predicate) BaliFrom the in-depth interviews watchers conducted, all the attestors welcome invariably comprehend nearly Bali before. establish on how spectators get to bed Bali, at that place atomic number 18 several(prenominal) sources. to a greater extent or less of the satisfyds know Bali from word of m issueh from reservoirs family and friends. On the various hand, for Ind wholenesssian responsive, they know Bali since they were dish coach. Beside that, the check mark publicity is from media, corresponding television, books, magazines, brochures as substantially as through net profit, include die website. For face root advances menti stard that their relatives arrests and stories approximately Bali is nonp atomic number 18il of the reasons that make the respondents go to Bali, below ar the stat ements of watchersI testament go thither. Beca economic consumption my friend told me that the home is slight and the conclusion is rattling singular (French seed/A.4)I comprehend it from my pargonnts, because my p arnts had their h unmatchedymoon in that location, and they state it was authentically graceful island (Singaporean attestator/A.10)2.2.1.2 go to Balinese heathen twirl downtTourists who never been and beat been to Bali before indicated that phoebe bird watchers betroth up heights arouse in go to heathen vitrines in Bali, new(prenominal)wise at that place is three witnesss verbalize that they strength be involvemented in be ethnic types. And the re master(prenominal)ing ii informants do non become liaison in appear to ethnic military issues. accord to Morgan (1996), the respondent answers of whitethornbe could be a huge strength if these respondents apprize be converted to elicit respondents. In Morgans determine for last devising, it categorized into 5 principal(prenominal) steps, such(prenominal)(prenominal) as paradox recognition ( fall apartt know market) education search (maybe market)Evaluation of alternatives resource of purchaseEvaluation of post-purchase learnAs for the maybe market, marketers fire use advertisements to compel the need for be the ethnical answers by sending mails or development media deal distri only ifing materials that necessitate information on the heathen moments to become their knowingness.Findings from interviews by face at their time crowding of hinge on outler indicated that roughly(prenominal) of the liveer that fire in Balinese ethnic guinea pigs is older ope rambleer, whereas four informants said that imageing heathen events is ane of their blueprints of extend to Bali and the re principal(prenominal)ing informantsaid non in truth interest to accompany heathen events. virtuoso of the informants judgment that plurality who envisioned the heathenish events lead brace a better beneathstanding or so the Balinese tradition, which can see his/her statements belowas I told you before I extremity to learn more(prenominal) approximately their Balinese tradition through their heathenish events (Ind atomic number 53 and only(a)nesssian informant/B.6) few some an opposite(prenominal) respondents vista that differences of heathen events amongst their country of seam and Bali makes them interested to attend the ethnic event in Bali.Im kinda interested with Balinese culture event, because their event is genuinely different with our Japanese heathen events. (Japanese informant/B.7)Meanwhile for junior perisher only one respondent interested in Balinese heathen events. A nonher one informant said that he/she will not attend the heathen events in Bali because he/she does not hurl whatsoever interest in culture. The remaining three informants give tongue to that cargon heathen events in Bali is not a main purport hardly they energy decide to attend when they be in Bali. whiz of respondent of new-made traveler stated that she cleverness attend the pagan event because she amusing closely it. only when Im just a kidnapping curious for their pagan bounds. So maybe Ill attend thither. (Singaporean informant/A.10)establish on the theatrical role of ethnical events which respondents start out the intention to attend, it indicated that sestet informants show gamey interest in their intention to attend a pagan festival alternatively than pagan saltations. They mentioned their interest in ethnic festival, such as Nyepi, Ngaben, temple Festival, and Tooth Filling. astir(predicate) of them interested to attend the Nyepi festival. For example, some informants give away Nyepi festival as seen below I comprehend that during Nyepi, e preciseone train to stay in their accommodate and doing nothing, only pray to their god. My friend said that Bali is resembling a last island while Nyepi. ( Malayan informant/B.3) I comprehend that it only happens once a year. It is a day that whole of Bali Island body silent. (Malaysian informant/A.5)As a visitor in Bali, we wear to stay at their hotel, because the society asked the visitor who stays in Bali should be result with the rule of their tradition. No one will be hanging about and there is no ingrained action during Nyepi. (Indonesian informant/B.6)The other four informants diagnose to attend cultural dances quite than cultural festival. all told of them interested to attend the famed Kecak dance. peerless of them describe Kecak dance as seen below the illustrious Monkey dance which as I know too know as Kecak dance. (French informant/A.4)2.2.1.3 Sources about Balinese Cultural importIn basis of the sources on how the informants know about cultural event in Bali, it indicated that roughly of the informants said that they ever heard about Balinese cultural event from school or college. They said that they apply been learned it before. The statements regarding with sources as seen belowFrom school, I knew it from my geography teacher. (Indonesian informant/A.8)I heard from my lecture. (Malaysian informant/A.5)Beside that, the others in longing manner mentioned on how they know about cultural event in Bali such as the recommendations from friends, as come up as a print publications bid magazines, brochure, and travel books. As for the worldwide phaetons, internet and travel agents are the common sources on how they discover about the Balinese cultural events.Discussion fit to Picard (1996), Bali is one of the unproblematic finales in Indonesia, and intimately-know as an transnational coating, whereby intimately of the respondents said that they ever heard about Bali before. Even some of them do not authentically know about Balinese culture, but they still recognize Bali as one of the storied tourer attracter in the world.Regardin g on how the informants know about Bali, it indicated that word of gumshield from friends and familys personas is one of the source as thoroughly as ferment them to travel to Bali. Based on the Rapaports (1975) and Morgan (1996) theory of loving yields on customer behavior, reference group is the around influencing way on how they discover about the destination. Family and friends are called primary reference group which is a group who mold the behavior to whom they come into close contact by sharing their experiences about the destination. roughly of them offend that they command to go Bali because of just experiences from their relatives.Tourism is become the largest sparings industry in Bali, peculiarly its cultural tourism. A Balinese cultural event is one of major tourer activities as hygienichead as a tourer draw play. thusly virtually of the informants both tourists who never been and pose been to Bali before have a high interest in attending the cultural events in Bali.By facial expression for at their age group categories, research findings indicated that older traveler is more interested to attend the cultural events rather than the jr. traveler. Younger travelers energy decide to attend, but attending the cultural event is not their purpose to go to Bali. On the other hand, older travelers reveal that attending cultural event is one of their main purposes to visit Bali.Firstly, there is a cultural arts-core for a tourist who has interest in culture and seen cultural event as primary chemical element and attends the cultural event is a main purpose. some(a) of the older traveler categories into this level of interest in attend the cultural event. Secondly, cultural arts-incidental is for a tourist who seen a cultural event less important than other charity but could be any attraction or an amenity, and attend the cultural event is their secondary purpose. close of the older traveler is under this family line, where they poi nts out that attending cultural events is one of their purpose but not their main purpose.Cultural arts-accidental is for a tourist who view cultural events may not be an attraction but an amenity, but they might be interest in attending a cultural event. Most of the younger traveler is under this category. They might be interested in cultural event, but attending the cultural events is not their purpose. Lastly, Non-cultural art is for a tourist who not interested in culture, they overly do not seen cultural events as an attraction or amenity, attending cultural events is not their purpose and they will not attend it. ane respondent of younger traveler is under this category, where he/she revealed that he/she does not have interested in either cultural event.Based on the type of cultural events that the respondents have intention to attend, around of them intend in attending cultural festival rather than cultural dances, with Nyepi festival as their preferable festival that th ey want to attend. According to Ida Bagus Rata (2004), Nyepi festival has made Bali a alone(p) island as head as a day to make and keep the balance of nature. He points out that Nyepi represents the suspension of all performance in the island preliminary to chasing out the evil vibration that has accumulated during the year. This is followed by a day of arduous silence, the suspension of all activity, from which the service takes its name. Nyepi mark the New Year. On Nyepi, the tourists are not allowed to step aside of their hotel. All activity should remain inner(a) the hotel. Even though close to of the respondents have not attend this festivals before, but their companionship about the description on how the Nyepi festival held is relatively in a correct way.Kecak dance is the most known dances in Bali (Seminar on Tourism,1977). Therefore most of the respondent who interested in cultural dance mentioned that Kecak dance is the cultural dance that they want to attend. B ut they can not describe on what the dance about. One of the respondent only can mentioned about Monkey dance which Kecak is in addition known as.The source of how the respondent knows about Balinese cultural dance more often than not is from school and college. The others similarly mentioned about word of mouth from friends and family mass media handle newspaper, magazines, brochures internet and overly information from the travel agents.Therefore marketers need to take notes of the implication here. If the topical anesthetic or domestic market is targeted, they should create more awareness by using an beautiful advertisement materials as well as articles. As for the international market, they should update and maintained the tourism mesa as well as travel website by spreading the information on cultural events which had happened as well as the future events. scattering channels and networking are indwelling for international tourists due to their high habituation on tou r performer and travel agents. It is important to create awareness for international tourist, so they can discover the unique points of the unusual cultural events in Bali.2.2.2 Motivational ingredientBeside the level of interest, those theories on tourists travel motivation that have been discussed in literature review part is can be helpful in this piece of work to identify the Balinese cultural events as one of the motivational factor for tourist to travel to Bali. Therefore, these following topics have been elaborate to explore the tourist motivations travel to Bali.2.2.2.1 Reason Tourist Traveling to BaliBased on the reason on wherefore batch want travel to Bali, most of the informants revealed that they prefer go to Bali because of the renowned landes there. For example, some of the informants model that the scenic beaches in Bali is one of the reasons wherefore they want to travel there, below are the statements of respondentsand I desirewise want to see their be ach, because many stack says that Bali have a beautiful beaches (Indonesian informant/B.1)because Bali have beautiful beaches (Korean informant/A.2)Beside the storied Bali beaches, the other informants as well as mentioned that the unique Balinese culture and attractive tourist attraction comity of local anaesthetic people and their interest in shop, curiously local art market, is also the reasons that print them to go travelling to Bali. One of the respondents intellection that shopping in Balinese local art market is two-a-penny, which can see their statement belowbecause I want to see their famous punk art market. (Indonesian informant/B.1)2.2.2.2 utilisation of TripAs for the tourist that been to Bali, most of the informants reveal that the purpose of their shift to Bali broadly speaking is for holiday with family or friends. One of the informants stated that his/her purpose is for production line trips like seminar, training and also research purposes.I have a l ot of purposes, because there are different purposes each of my trip, such as vacation, training, seminar, and condescension trip or doing some research there. (Indonesian informant/B.6)2.2.2.3 former(a) Factors that Motivate Tourist to BaliBesides culture, the factors those affect informants to go to Bali is to experience their innate(p) attraction like beaches or mountains. Most of them revealed that they want to experience the beach activities like surfboarding below are the statements of respondentsTheir beaches for surfboard I like glide. (French informant/A.4)The beach, surfriding and the people. I heard that is what Balis famous for. (Malaysian informant/A.5)Their innate(p) attraction, specially beaches. I like the wave, its good for surfing (Singaporean informant/A.10)Findings from interviews by looking at their age group of traveler indicated that most of the younger traveler revealed that the factor that inspired them to go to Bali is to experience the beach activ ities like surfing because as they know Bali is one of the famous destinations for surfing.In equipment casualty of the other factors that motivate some of the informants, beside culture, is indicated to adore the beautiful scenery of Bali friendliness of local people shopping activities for example one of informants thought his/her motivate factors is for relaxation to run for the fooling life unremarkable activities, as seen belowIll go there for relax and also to release my stress for unremarkable routine, peculiarly from my work. (Malaysian informant/B.3)DiscussionThe get-up-and-go and pull off concept provides reasons as to why people travel. According to, Dann (1977), people are pushed into making travel decisions by intrinsic forces. The other is that they are pulled into travel decisions by out-of-door forces such as destination attributes. In other words, push motivation is an familiar factor from an individual and increases the inclination for people to trave l, whereas pull motivation is an external factor that square offs people travel which cues of a specific destination that pull people to realize the ineluctably of token travel experiences, such as immanent and historic attractions, food, people, deflexion facilities, and marketed image of the destination.Therefore by looking at the reasons on why people traveling to Bali it indicated that most of the informants will go to Bali to enjoy the natural attraction in Bali. Whereby according to Dann (1977), natural attraction in Bali like their beaches is one of the major pull factors that influence people to go traveling to Bali. The other reasons that some of the informants mentioned that influence them to go to Bali such as the singularity of Balinese culture the friendliness of local people and shopping activities. Here, all the reasons also can be categories into the pull factors. According to Crompton (1979), he points out that the pull motivations help illustrate the actual d estination choice, which relate to this findings on the reasons why people choose Bali as destination to travel.Regarding on the purpose of trip that tourists that been to Bali before, most of the informants said that their main purpose is for holiday or unfilled time. One of the informants also stated the other purpose is for business purpose. Coltman (1930) explained the factors that create a persons confide to travel purpose of people to travel which have been categories into two such as motivation that tie in to the destination and not colligate (Coltman, 1930). Here, most of the informants though that holiday as their main purpose, which can be give back under motivation related to the destination, into the leisure time escape category that makes tourist to escape from their daily activities, or merely to have a new experience. In contrary, for business purpose can be categories into the motivation not related to the destination. It inwardness that it can give people no choice about discharge to that destination instead of some others.Tourists purposes can be determined as push factor. Push factor is an internal energy to an individual and increases the longing for people to travel. Crompton (1979) mentioned that the push factor have been useful in explaining the desire for travel. It includes the desire for escape, novelty seeking, adventure seeking, conceive of fulfillment, rest and relaxation, health and fitness, prestige, and socialization. According to the findings, most of the informants reveal that their push factor is to enjoy the holiday with family and friends, which can be categories into the desire for escape, as well as socialization.By looking at the other factors, beside culture, that motivate the informants to visit Bali, such as to enjoy the beautiful scenery of Bali to relax with friends and family the friendliness of local people and shopping activities. According to Gahan and Martin (1993) and Mohr et al. (1993), the informan ts motivations for people visit Bali mostly for escape inverse in routine daily life activities by enjoying the scenery. It followed by socialization and family togetherness (enjoying themselves be with family and friends) excitement (surfing) and event novelty (shopping). Attending cultural events is under the event novelty, where tourist is experiencing something new and different things because of the singularity.2.2.3 Tourists intuitionBasically, tourist scholarship is related to motivation tourist, which can influence travelers decision making to travel to the particular destination. To prove that there is a connection between tourist knowledge and motivation factors, this analyze explored the various tourist comprehensions towards Bali as a tourist destination, as well as their perceptions about Balinese cultural events.2.2.3.1 sensing about BaliIn basis of tourists perception about Bali, most of the informants frequently called Bali as a beautiful island, which famou s and well-known as international destination. They also stated that Bali is a nice place for relaxation. rough of the informants also thought about Bali with their friendly local people and the wide variety of tourist activities such as surfing where some informants mentioned that Bali is famous as surfing destination in the world. at a lower place are the informants statementsIn my scene, Bali is the island that has been notified by international tourist as one of the beautiful Islands in the world. It is famous as one of the best surfing destination in the world. (French informant/A.4)To me, Bali is a surfing paradise, (Malaysian informant/A.5)Beside that, some of the informants comments about Bali as an island that plentiful in culture and historical background, as seen belowI heard that theres also a lot of history and tales about the Island, which also famous with their uniqueness of culture. (Malaysian informant/A.5)I think Bali is real unique, especially their culture wi th a vigorous tradition where e precisebody who stays in Bali should accompany to their tradition (Indonesian informant/ B.6)The uniqueness of Balinese art and profession with cheaper price in the local art market as some informants thought that Bali as shopping spree paradise. infra are their statementsBali has their own beautiful handicraft with their unique design. (Indonesian informant/B.1)I love it, like for shopping its real cheap there, especially their art traditional market. (Indonesian informant/B.9)By looking at the age of informants, most of the older traveler indicates that their spirit about Bali as a nice place for relaxing from the daily life routine, as they thought Bali is a peaceful place. In contrary, for younger traveler, their perception about Bali is an excite destination, with a lot of activities that they can experience there doing something stimulating especially their beach activities. Some of younger traveler thought that beaches in Bali are grotes que and a one of the famous destination for surfing activities.2.2.3.2 Perception about Balinese Cultural EventIn terms of the perceptions of tourists toward cultural event, most of the informants revealed that Balinese cultural event has a unique attraction which very attractive. Some of the informants stated that the cultural event in Bali is unique because different with any other culture especially for conflicting tourist, whereby they revealed that it different between Balinese culture and the culture in their country of pedigree below are the statements of informantsIts very unique, and quite different with Malaysian culture, especially their festival, like Nyepi. (Malaysian informant/B.3)as I know their culture is very interesting and a lot of traditional dance and festival that very different from my country. (French informant/A.4)Some of the informants also mentioned other perceptions about Balinese cultural event have a strong connection with their thought or religion, as well as their tradition, which make their cultural events as a sacral and very phantasmal ( mystical).Their cultural event is very religious and sacral. Whatever it is, dances or festivals, they always connected with their religion and beliefs. (Indonesian informant/B.1)I think it also a geek mystic. (Indonesian informant/B.9)I felt a bit freaky because its very mystic as well as magical. (Singaporean informant/A.10)Other informants indicated on how the Balinese community performs the cultural events in Bali. Some of them thought that the cultural event, especially Balinese cultural dance, is very attractive, energetic and also effective.I think its very beautiful, and also the performance was very energetic and powerful (Indonesian informant/B.9)I think its quite interesting and energetic. and they dance with the powerful music. (Singaporean informant/A.10)For the cultural festival, one informant commented on the way they lionize it which is family-oriented.In my opinion, it s very family-oriented its good, because even though they dont have complete money, the Balinese community will be roll up money from their big family to stockpile their tradition as cultural event. (Indonesian informant/B.6)DiscussionAccording to the findings, the tourists perceptions towards Bali as one of the most enchanting and well-known travel destination in the world, because of the physical beauty of the island and its natural attraction like their nice beaches. According to Picard (1996), therefore Bali is seen by tourists as the crowning(prenominal) Island. Other than the beauty of their natural attraction, some of the informants also revealed that Bali as an island with rich of culture and strong religious tradition. For that reason, Bali is also known as the Island of idol, where Hinduism belief influences most of the cultural aspect in Balinese community (Picard, 1996).The tourists perception toward Bali is predominantly characterized by the reasons on why people t raveling to Bali and factors that motivates them. Based on Crompton (1979), it shows that there is a connection between the tourist perception about a destination and tourist motivations to travel to the destination. He points out that tourist perception on the particular destination can influence travelers decision making in choosing a destination. Therefore tourists perception about Bali also can be categorized as the Pull factors based on Danns theory (Dann,1977).Regarding the tourists perception toward the Balinese cultural events in general, the study indicates that most of informants thought that Balinese cultural event is attractive and very unique, which different with other culture. Other than the uniqueness of cultural event in Bali, some of the informants thought that Balinese cultural events have a strong connection with their religion and spiritual indeed. According to Picard (1996), the cultural and religious are interwoven in Bali. He also stated that tourism in Bali cannot be conceived apart from Balinese culture. In fact, tourism is become the largest economys industry in Bali, with cultural tourism is one of the major aspects that contributed to the industry.In terms of the perceptions towards characteristics of Balinese cultural events, most of the informants described the cultural dance in Bali is energetic and powerful and for the cultural festival some of the informants thought that it is family-oriented. By looking at the tourists perceptions about cultural events shows the level of understanding and knowledge of the informants toward the Balinese cultural events. Even they do not have a unclutter perspective in terms of knowledge, but the study shows the good opinion toward Balinese cultural events.Based on the Gahan and Martin (1993), the tourist perceptions on a particular event can influence tourist behavior for attending the events. This study shows that good perceptions of tourist toward Balinese cultural event will influence them to attend the cultural events where majority of the informants indicates their interest to attend the cultural event in Bali.2.2.4 Tourist experienceMotivation tourist is related to their intention of tour the particular destination, which also influence by their perception toward the destination. Tourist go through the destination to meets their expectation. This can be determined by knowing how their travel behavior during the trip, such as their satisfaction level, destination that they visited, as well as the frequency of visit Bali.2.2.4.1 Satisfaction of TripFrom the qualitative study conducted to the informants that been to Bali before, all of the informant shows that they have a high satisfaction level while their trip to Bali. Most of the informants reveal that they enjoy the scenery and tourist attractions in Bali, especially the scenery of beaches.Yes, because the scenery and the beach is very attractive. I sincerely enjoy it. (Indonesian informant/A.8)I really enjoye d it with my friends and family, especially when I looked at the scenery during sunset(a) Its really beautiful. (Indonesian informant/B.9)Other than that, one of the informants thought that he/she genial with the trip because of the price is cheap, like for accommodation, as well as public transportation.And my trip is very satisfied Because its very cheap there, the air is fresh and no contaminant The accommodation is also cheap. I stayed near by the Nusa Dua beach. For the transportation, the taxi rate is so cheap. (Japanese informant/B.7)2.2.4.2 ending VisitedIn terms of the destinations visited, the study indicated that Kuta landing field is the most popular destination for tourist. Beside that, some of the informants stated that Ubud, Nusa Dua, and Kintamani, as the other destinations that they visited during the trip. Denpasar is the main gateways in Bali where known as the place of Ngurah Rai International aerodrome of Bali therefore most of the informants mentioned Denp asar as one of the place that they have been visited.2.2.4.3 commence for Attending Cultural EventBy looking at the tourists experience for attending the cultural events, from five informants, four informants had been attend the cultural event in Bali, and only one informant that did not attend. Most of the informants that had been attend it before reveals that they watched the performance in Ubud and Kuta area.I watched the dances during night in Ubud. (Japanese informant/B.7)I watched it near by my hotel in Kuta, and its very fantastic (Indonesian informant/B.9)The most cultural event that had been attended is Kecak dance, and followed by Pendet and Barong dance for the cultural dances. For the cultural festivals and ceremonies, some of the informants mentioned that they have been attending the Ngaben festivals.Whereby, one of the informants reveals that he/she had been attending both of the cultural dances and cultural festivals.I have seen Ngaben ceremony and some of their cult ural dances, like Kecak and Pendet. Kecak is very attractive dance there is a meaning rotter it. One of the interesting parts is their group cooperation. (Indonesian informant/B.6)2.2.4.4 Frequency of visit BaliBased on the frequency of visiting Bali, most of the informants stated that it is their prime(prenominal) time going to Bali. Whereas one of the informants stated that he/she has gone to Bali for more than twice, at least 4 quantify a year.Not really regularly, but Ill go there at least 4 times a year. (Indonesian informant/B.6)By looking at the intention for tourist that never been to Bali before, all the informants reveal that they have an intention for grooming to visit Bali someday. Some of them stated that they will visit Bali when they already have sufficiency money to go there.I have to see my parsimony first. (Korean informant/A.2)Yes, when I have enough money, surely Ill go there. (Indonesian informant/B.1)From the qualitative study, iTourist Motivations to Visi t BaliTourist Motivations to Visit Bali2.2 Results and DiscussionsThis section presents the results and discussions of the study, which consists of the results of descriptive data from qualitative approach. It also presents the discussions based on the research findings and relates them with possible reasons based on the secondary data or literature review. The findings are based on data sources from qualitative data conducted by the researcher.The purpose of this section is to answer the objectives of the study, which is to determine the tourist perception towards cultural events in Bali and to explore the motivation of people visiting Bali, especially for its culture.2.2.1 Level of InterestLevel of interest of tourist can be determined as one of the factor that influencing people to choose the particular destination. According to the Rapaports (1975) theory about factor that influencing the customer behaviors which can motivate them to go to the destination. It elaborated through this following topic.2.2.1.1 Sources about BaliFrom the in-depth interviews informants conducted, all the informants have ever heard about Bali before. Based on how informants get to know Bali, there are several sources. Most of the informants know Bali from word of mouth from informants family and friends. On the other hand, for Indonesian respondent, they know Bali since they were attend school. Beside that, the remaining publicity is from media, like television, books, magazines, brochures as well as through internet, include travel website. For example informants mentioned that their relatives experiences and stories about Bali is one of the reasons that make the respondents go to Bali, below are the statements of informantsI will go there. Because my friend told me that the place is nice and the culture is very unique (French informant/A.4)I heard it from my parents, because my parents had their honeymoon there, and they said it was really beautiful island (Singaporean informan t/A.10)2.2.1.2 Attending Balinese Cultural EventTourists who never been and have been to Bali before indicated that five informants have high interest in attending cultural events in Bali, otherwise there is three informants said that they might be interested in attending cultural events. And the remaining two informants do not have interest in attending cultural events.According to Morgan (1996), the respondent answers of maybe could be a huge potential if these respondents can be converted to interested respondents. In Morgans model for decision making, it categorized into 5 main steps, such asProblem recognition (dont know market)Information search (maybe market)Evaluation of alternativesChoice of purchaseEvaluation of post-purchase experienceAs for the maybe market, marketers can use advertisements to create the need for attending the cultural events by sending mails or using media like distributing materials that have information on the cultural events to create their awareness .Findings from interviews by looking at their age group of traveler indicated that most of the traveler that interested in Balinese cultural events is older traveler, whereas four informants said that attending cultural events is one of their purposes of traveling to Bali and the remaining informantsaid not really interest to attend cultural events. One of the informants thought that people who attended the cultural events will have a better understanding about the Balinese tradition, which can see his/her statements belowas I told you before I want to learn more about their Balinese tradition through their cultural events (Indonesian informant/B.6)Other respondents thought that differences of cultural events between their country of origin and Bali makes them interested to attend the cultural event in Bali.Im quite interested with Balinese culture event, because their event is very different with our Japanese cultural events. (Japanese informant/B.7)Meanwhile for younger traveler o nly one respondent interested in Balinese cultural events. Another one informant said that he/she will not attend the cultural events in Bali because he/she does not have any interest in culture. The remaining three informants stated that attending cultural events in Bali is not a main purpose but they might decide to attend when they are in Bali.One of respondent of young traveler stated that she might attend the cultural event because she curious about it.but Im just a bit curious for their cultural dances. So maybe Ill attend there. (Singaporean informant/A.10)Based on the type of cultural events which respondents have the intention to attend, it indicated that six informants show high interest in their intention to attend a cultural festival rather than cultural dances. They mentioned their interest in cultural festival, such as Nyepi, Ngaben, Temple Festival, and Tooth Filling.Most of them interested to attend the Nyepi festival. For example, some informants describe Nyepi fest ival as seen below I heard that during Nyepi, everyone have to stay in their house and doing nothing, only pray to their god. My friend said that Bali is like a death island while Nyepi. (Malaysian informant/B.3) I heard that it only happens once a year. It is a day that whole of Bali Island remains silent. (Malaysian informant/A.5)As a visitor in Bali, we have to stay at their hotel, because the community asked the visitor who stays in Bali should be obey with the rule of their tradition. No one will be hanging around and there is no activity during Nyepi. (Indonesian informant/B.6)The other four informants refer to attend cultural dances rather than cultural festival. All of them interested to attend the famous Kecak dance. One of them describe Kecak dance as seen below the famous Monkey dance which as I know also known as Kecak dance. (French informant/A.4)2.2.1.3 Sources about Balinese Cultural EventIn terms of the sources on how the informants know about cultural event in Bali, it indicated that most of the informants said that they ever heard about Balinese cultural event from school or college. They said that they have been learned it before. The statements regarding with sources as seen belowFrom school, I knew it from my geography teacher. (Indonesian informant/A.8)I heard from my lecture. (Malaysian informant/A.5)Beside that, the others also mentioned on how they know about cultural event in Bali such as the recommendations from friends, as well as a print publications like magazines, brochure, and travel books. As for the international tourists, internet and travel agents are the common sources on how they discover about the Balinese cultural events.DiscussionAccording to Picard (1996), Bali is one of the primary destinations in Indonesia, and well-known as an international destination, whereby most of the respondents said that they ever heard about Bali before. Even some of them do not really know about Balinese culture, but they still recognize Ba li as one of the famous tourist attraction in the world.Regarding on how the informants know about Bali, it indicated that word of mouth from friends and familys references is one of the source as well as influence them to travel to Bali. Based on the Rapaports (1975) and Morgan (1996) theory of social influences on customer behavior, reference group is the most influencing way on how they discover about the destination. Family and friends are called primary reference group which is a group who influence the behavior to whom they come into close contact by sharing their experiences about the destination. Most of them reveal that they want to go Bali because of good experiences from their relatives.Tourism is become the largest economys industry in Bali, especially its cultural tourism. A Balinese cultural event is one of major tourist activities as well as a tourist attraction. Therefore most of the informants both tourists who never been and have been to Bali before have a high int erest in attending the cultural events in Bali.By looking at their age group categories, research findings indicated that older traveler is more interested to attend the cultural events rather than the younger traveler. Younger travelers might decide to attend, but attending the cultural event is not their purpose to go to Bali. On the other hand, older travelers reveal that attending cultural event is one of their main purposes to visit Bali.Firstly, there is a cultural arts-core for a tourist who has interest in culture and seen cultural event as primary element and attends the cultural event is a main purpose. Some of the older traveler categories into this level of interest in attend the cultural event. Secondly, cultural arts-incidental is for a tourist who seen a cultural event less important than other attraction but could be either attraction or an amenity, and attend the cultural event is their secondary purpose. Most of the older traveler is under this category, where they points out that attending cultural events is one of their purpose but not their main purpose.Cultural arts-accidental is for a tourist who view cultural events may not be an attraction but an amenity, but they might be interest in attending a cultural event. Most of the younger traveler is under this category. They might be interested in cultural event, but attending the cultural events is not their purpose. Lastly, Non-cultural art is for a tourist who not interested in culture, they also do not seen cultural events as an attraction or amenity, attending cultural events is not their purpose and they will not attend it. One respondent of younger traveler is under this category, where he/she revealed that he/she does not have interested in any cultural event.Based on the type of cultural events that the respondents have intention to attend, most of them intend in attending cultural festival rather than cultural dances, with Nyepi festival as their preferable festival that they want to attend. According to Ida Bagus Rata (2004), Nyepi festival has made Bali a unique island as well as a day to make and keep the balance of nature. He points out that Nyepi represents the suspension of all activity in the island preliminary to chasing out the evil vibration that has accumulated during the year. This is followed by a day of absolute silence, the suspension of all activity, from which the ceremony takes its name. Nyepi marks the New Year. On Nyepi, the tourists are not allowed to step aside of their hotel. All activity should remain inside the hotel. Even though most of the respondents have not attend this festivals before, but their knowledge about the description on how the Nyepi festival held is relatively in a correct way.Kecak dance is the most well-known dances in Bali (Seminar on Tourism,1977). Therefore most of the respondent who interested in cultural dance mentioned that Kecak dance is the cultural dance that they want to attend. But they can not describe o n what the dance about. One of the respondent only can mentioned about Monkey dance which Kecak is also known as.The source of how the respondent knows about Balinese cultural dance mostly is from school and college. The others also mentioned about word of mouth from friends and family mass media like newspaper, magazines, brochures internet and also information from the travel agents.Therefore marketers need to take notes of the implication here. If the local or domestic market is targeted, they should create more awareness by using an attractive advertisement materials as well as articles. As for the international market, they should update and maintained the tourism board as well as travel website by spreading the information on cultural events which had happened as well as the future events. Distribution channels and networking are essential for international tourists due to their high dependence on tour operator and travel agents. It is important to create awareness for interna tional tourist, so they can discover the unique points of the unusual cultural events in Bali.2.2.2 Motivational FactorBeside the level of interest, those theories on tourists travel motivation that have been discussed in literature review part is can be helpful in this study to identify the Balinese cultural events as one of the motivational factor for tourist to travel to Bali. Therefore, these following topics have been elaborate to explore the tourist motivations travel to Bali.2.2.2.1 Reason Tourist Traveling to BaliBased on the reason on why people want travel to Bali, most of the informants revealed that they prefer go to Bali because of the famous beaches there. For example, some of the informants thought that the beautiful beaches in Bali is one of the reasons why they want to travel there, below are the statements of respondentsand I also want to see their beach, because many people says that Bali have a beautiful beaches (Indonesian informant/B.1)because Bali have beautif ul beaches (Korean informant/A.2)Beside the famous Bali beaches, the other informants also mentioned that the unique Balinese culture and attractive tourist attraction friendliness of local people and their interest in shopping, especially local art market, is also the reasons that affect them to go traveling to Bali. One of the respondents thought that shopping in Balinese local art market is cheap, which can see their statement belowbecause I want to see their famous cheap art market. (Indonesian informant/B.1)2.2.2.2 Purpose of TripAs for the tourist that been to Bali, most of the informants reveal that the purpose of their trip to Bali mostly is for holiday with family or friends. One of the informants stated that his/her purpose is for business trips like seminar, training and also research purposes.I have a lot of purposes, because there are different purposes each of my trip, such as vacation, training, seminar, and business trip or doing some research there. (Indonesian info rmant/B.6)2.2.2.3 Other Factors that Motivate Tourist to BaliBesides culture, the factors those motivate informants to go to Bali is to experience their natural attraction like beaches or mountains. Most of them revealed that they want to experience the beach activities like surfing below are the statements of respondentsTheir beaches for surfing I like surfing. (French informant/A.4)The beach, surfing and the people. I heard that is what Balis famous for. (Malaysian informant/A.5)Their natural attraction, especially beaches. I like the wave, its good for surfing (Singaporean informant/A.10)Findings from interviews by looking at their age group of traveler indicated that most of the younger traveler revealed that the factor that motivated them to go to Bali is to experience the beach activities like surfing because as they know Bali is one of the famous destinations for surfing.In terms of the other factors that motivate some of the informants, beside culture, is indicated to enjoy the beautiful scenery of Bali friendliness of local people shopping activities for example one of informants thought his/her motivate factors is for relaxation to escape for the daily life routine activities, as seen belowIll go there for relax and also to release my stress for daily routine, especially from my work. (Malaysian informant/B.3)DiscussionThe push and pull concept provides reasons as to why people travel. According to, Dann (1977), people are pushed into making travel decisions by internal forces. The other is that they are pulled into travel decisions by external forces such as destination attributes. In other words, push motivation is an internal factor from an individual and increases the desire for people to travel, whereas pull motivation is an external factor that influences people travel which cues of a specific destination that pull people to realize the needs of particular travel experiences, such as natural and historic attractions, food, people, recreation fa cilities, and marketed image of the destination.Therefore by looking at the reasons on why people traveling to Bali it indicated that most of the informants will go to Bali to enjoy the natural attraction in Bali. Whereby according to Dann (1977), natural attraction in Bali like their beaches is one of the major pull factors that influence people to go traveling to Bali. The other reasons that some of the informants mentioned that influence them to go to Bali such as the uniqueness of Balinese culture the friendliness of local people and shopping activities. Here, all the reasons also can be categories into the pull factors. According to Crompton (1979), he points out that the pull motivations help illustrate the actual destination choice, which related to this findings on the reasons why people choose Bali as destination to travel.Regarding on the purpose of trip that tourists that been to Bali before, most of the informants said that their main purpose is for holiday or leisure ti me. One of the informants also stated the other purpose is for business purpose. Coltman (1930) explained the factors that create a persons desire to travel purpose of people to travel which have been categories into two such as motivation that related to the destination and not related (Coltman, 1930). Here, most of the informants though that holiday as their main purpose, which can be fall under motivation related to the destination, into the leisure time escape category that makes tourist to escape from their daily activities, or merely to have a new experience. In contrary, for business purpose can be categories into the motivation not related to the destination. It means that it can give people no choice about going to that destination instead of some others.Tourists purposes can be determined as push factor. Push factor is an internal energy to an individual and increases the desire for people to travel. Crompton (1979) mentioned that the push factor have been useful in explai ning the desire for travel. It includes the desire for escape, novelty seeking, adventure seeking, dream fulfillment, rest and relaxation, health and fitness, prestige, and socialization. According to the findings, most of the informants reveal that their push factor is to enjoy the holiday with family and friends, which can be categories into the desire for escape, as well as socialization.By looking at the other factors, beside culture, that motivate the informants to visit Bali, such as to enjoy the beautiful scenery of Bali to relax with friends and family the friendliness of local people and shopping activities. According to Gahan and Martin (1993) and Mohr et al. (1993), the informants motivations for people visit Bali mostly for escape inverse in routine daily life activities by enjoying the scenery. It followed by socialization and family togetherness (enjoying themselves being with family and friends) excitement (surfing) and event novelty (shopping). Attending cultural eve nts is under the event novelty, where tourist is experiencing something new and different things because of the uniqueness.2.2.3 Tourists perceptionBasically, tourist perception is related to motivation tourist, which can influence travelers decision making to travel to the particular destination. To prove that there is a connection between tourist perception and motivation factors, this study explored the various tourist perceptions towards Bali as a tourist destination, as well as their perceptions about Balinese cultural events.2.2.3.1 Perception about BaliIn terms of tourists perception about Bali, most of the informants frequently called Bali as a beautiful island, which famous and well-known as international destination. They also stated that Bali is a nice place for relaxation.Some of the informants also thought about Bali with their friendly local people and the wide variety of tourist activities such as surfing where some informants mentioned that Bali is famous as surfing destination in the world. Below are the informants statementsIn my opinion, Bali is the island that has been notified by international tourist as one of the beautiful Islands in the world. It is famous as one of the best surfing destination in the world. (French informant/A.4)To me, Bali is a surfing paradise, (Malaysian informant/A.5)Beside that, some of the informants comments about Bali as an island that rich in culture and historical background, as seen belowI heard that theres also a lot of history and tales about the Island, which also famous with their uniqueness of culture. (Malaysian informant/A.5)I think Bali is very unique, especially their culture with a strong tradition where everybody who stays in Bali should obey to their tradition (Indonesian informant/ B.6)The uniqueness of Balinese art and handicraft with cheaper price in the local art market as some informants thought that Bali as shopping spree paradise. Below are their statementsBali has their own beautiful hand icraft with their unique design. (Indonesian informant/B.1)I love it, like for shopping its very cheap there, especially their art traditional market. (Indonesian informant/B.9)By looking at the age of informants, most of the older traveler indicates that their opinion about Bali as a nice place for relaxing from the daily life routine, as they thought Bali is a peaceful place. In contrary, for younger traveler, their perception about Bali is an exciting destination, with a lot of activities that they can experience there doing something stimulating especially their beach activities. Some of younger traveler thought that beaches in Bali are fantastic and a one of the famous destination for surfing activities.2.2.3.2 Perception about Balinese Cultural EventIn terms of the perceptions of tourists toward cultural event, most of the informants revealed that Balinese cultural event has a unique attraction which very attractive. Some of the informants stated that the cultural event in Bal i is unique because different with any other culture especially for foreign tourist, whereby they revealed that it different between Balinese culture and the culture in their country of origin below are the statements of informantsIts very unique, and quite different with Malaysian culture, especially their festival, like Nyepi. (Malaysian informant/B.3)as I know their culture is very interesting and a lot of traditional dance and festival that very different from my country. (French informant/A.4)Some of the informants also mentioned other perceptions about Balinese cultural event have a strong connection with their belief or religion, as well as their tradition, which make their cultural events as a sacral and very spiritual (mystic).Their cultural event is very religious and sacral. Whatever it is, dances or festivals, they always connected with their religion and beliefs. (Indonesian informant/B.1)I think it also a bit mystic. (Indonesian informant/B.9)I felt a bit freaky becaus e its very mystic as well as magical. (Singaporean informant/A.10)Other informants indicated on how the Balinese community performs the cultural events in Bali. Some of them thought that the cultural event, especially Balinese cultural dance, is very attractive, energetic and also powerful.I think its very beautiful, and also the performance was very energetic and powerful (Indonesian informant/B.9)I think its quite interesting and energetic. and they dance with the powerful music. (Singaporean informant/A.10)For the cultural festival, one informant commented on the way they celebrate it which is family-oriented.In my opinion, its very family-oriented its good, because even though they dont have enough money, the Balinese community will be collecting money from their big family to hold their tradition as cultural event. (Indonesian informant/B.6)DiscussionAccording to the findings, the tourists perceptions towards Bali as one of the most enchanting and well-known travel destination in the world, because of the physical beauty of the island and its natural attraction like their nice beaches. According to Picard (1996), therefore Bali is seen by tourists as the Ultimate Island. Other than the beauty of their natural attraction, some of the informants also revealed that Bali as an island with rich of culture and strong religious tradition. For that reason, Bali is also known as the Island of God, where Hinduism belief influences most of the cultural aspect in Balinese community (Picard, 1996).The tourists perception toward Bali is predominantly characterized by the reasons on why people traveling to Bali and factors that motivates them. Based on Crompton (1979), it shows that there is a connection between the tourist perception about a destination and tourist motivations to travel to the destination. He points out that tourist perception on the particular destination can influence travelers decision making in choosing a destination. Therefore tourists perception about Bali also can be categorized as the Pull factors based on Danns theory (Dann,1977).Regarding the tourists perception toward the Balinese cultural events in general, the study indicates that most of informants thought that Balinese cultural event is attractive and very unique, which different with other culture. Other than the uniqueness of cultural event in Bali, some of the informants thought that Balinese cultural events have a strong connection with their religion and spiritual indeed. According to Picard (1996), the cultural and religious are interwoven in Bali. He also stated that tourism in Bali cannot be conceived apart from Balinese culture. In fact, tourism is become the largest economys industry in Bali, with cultural tourism is one of the major aspects that contributed to the industry.In terms of the perceptions towards characteristics of Balinese cultural events, most of the informants described the cultural dance in Bali is energetic and powerful and for the cultu ral festival some of the informants thought that it is family-oriented. By looking at the tourists perceptions about cultural events shows the level of understanding and knowledge of the informants toward the Balinese cultural events. Even they do not have a clear perspective in terms of knowledge, but the study shows the good opinion toward Balinese cultural events.Based on the Gahan and Martin (1993), the tourist perceptions on a particular event can influence tourist behavior for attending the events. This study shows that good perceptions of tourist toward Balinese cultural event will influence them to attend the cultural events where majority of the informants indicates their interest to attend the cultural event in Bali.2.2.4 Tourist experienceMotivation tourist is related to their intention of visiting the particular destination, which also influence by their perception toward the destination. Tourist experienced the destination to meets their expectation. This can be determi ned by knowing how their travel behavior during the trip, such as their satisfaction level, destination that they visited, as well as the frequency of visiting Bali.2.2.4.1 Satisfaction of TripFrom the qualitative study conducted to the informants that been to Bali before, all of the informant shows that they have a high satisfaction level while their trip to Bali. Most of the informants reveal that they enjoy the scenery and tourist attractions in Bali, especially the scenery of beaches.Yes, because the scenery and the beach is very attractive. I really enjoy it. (Indonesian informant/A.8)I really enjoyed it with my friends and family, especially when I looked at the scenery during sunset Its really beautiful. (Indonesian informant/B.9)Other than that, one of the informants thought that he/she satisfied with the trip because of the price is cheap, like for accommodation, as well as public transportation.And my trip is very satisfied Because its very cheap there, the air is fresh an d no pollution The accommodation is also cheap. I stayed near by the Nusa Dua beach. For the transportation, the taxi rate is so cheap. (Japanese informant/B.7)2.2.4.2 Destination VisitedIn terms of the destinations visited, the study indicated that Kuta area is the most popular destination for tourist. Beside that, some of the informants stated that Ubud, Nusa Dua, and Kintamani, as the other destinations that they visited during the trip. Denpasar is the main gateways in Bali where known as the place of Ngurah Rai International airport of Bali therefore most of the informants mentioned Denpasar as one of the place that they have been visited.2.2.4.3 Experience for Attending Cultural EventBy looking at the tourists experience for attending the cultural events, from five informants, four informants had been attend the cultural event in Bali, and only one informant that did not attend. Most of the informants that had been attend it before reveals that they watched the performance in Ubud and Kuta area.I watched the dances during night in Ubud. (Japanese informant/B.7)I watched it near by my hotel in Kuta, and its very fantastic (Indonesian informant/B.9)The most cultural event that had been attended is Kecak dance, and followed by Pendet and Barong dance for the cultural dances. For the cultural festivals and ceremonies, some of the informants mentioned that they have been attending the Ngaben festivals.Whereby, one of the informants reveals that he/she had been attending both of the cultural dances and cultural festivals.I have seen Ngaben ceremony and some of their cultural dances, like Kecak and Pendet. Kecak is very attractive dance there is a meaning behind it. One of the interesting parts is their group cooperation. (Indonesian informant/B.6)2.2.4.4 Frequency of Visiting BaliBased on the frequency of visiting Bali, most of the informants stated that it is their first time going to Bali. Whereas one of the informants stated that he/she has gone to Bali for more than twice, at least 4 times a year.Not really regularly, but Ill go there at least 4 times a year. (Indonesian informant/B.6)By looking at the intention for tourist that never been to Bali before, all the informants reveal that they have an intention for planning to visit Bali someday. Some of them stated that they will visit Bali when they already have enough money to go there.I have to see my saving first. (Korean informant/A.2)Yes, when I have enough money, surely Ill go there. (Indonesian informant/B.1)From the qualitative study, i