Principle of Tourism 2

. Transportation Tourism Attractions TOUR OPERATORGOVERNMENT Accommodation and Food and Beverage Transportation Travel Agency 2. ? 1950, there are 25 million tourist arrivals around the world? 2007 to 903 million in? Forecasted by 2010 1 billion? Forecasted by 2020 1. 6 billion by 2020. 3. ? The World Bank 2005 estimates, 1. 4 billion people are living in the poverty line.? New threshold for extreme poverty using the 2005 prices is now pegged at $1. 25.? The multiplier effect is experienced on other industries like handicrafts, agriculture, fisheries and transport. 4. Acts as intermediaries for the customers. They broker on behalf of the tourist from accommodation to tour operators. They receive commissions from their suppliers such as hotels, food and beverage establishments and tour operators as well as earn their revenues from their principal (customers). 5. ? Business travelers? Leisure travelers? International travelers. 6. ? The concept of travel agency started in 1841, when Th omas Cook (father of travel agencies) signed up 570 people to accompany him to a packaged travel from Leicester to Loughborough that included board and lodging arrangements. . ? Miniples ? Similar businesses to independents but they have more branches and usually a head office in a local area ? The different branches may trade under different names ? Other small independents may be bought up and added to the miniple 8. ? Multiples ? Private companies usually with a high street presence in most UK towns and cities ? Part of large organisations which trade in other areas of travel and tourism ? Many customers attracted by large discounts 9. Independent ? These are private companies that have one or a few branches, often close to each other. ? Cater to a niche market. ? Rely on repeat business from satisfied customers 10. ? Mega travel agencies, as the name denotes is based on their size and scope. These are large travel agencies that own and control all aspects of their operations. Th ey provide complete travel services that include transportation, accommodation and others related to the needs of their clients. 11. Consortiums are group of travel agents who formed an association to maximize buying power and sharing of technology.? Independent travel agencies are small-scale businesses that cater to a specific niche like corporate travel services or specialized travel needs 12. ? The Philippine Travel Agencies Association (PTAA) was founded through the union of the national associations of the outbound travel agencies and inbound tour operators in 1979.? Founded to foster unity in the travel industry and to promote the welfare of its members and the travelling public as well. 3. ? Typically creates and combines products from the value chain of travel and tour. For example, the package created may include airline (transportation), Hotel (accommodation) and a tourism attraction all in one price.? Tour operators may sell these products to travel agencies who act as r epresentatives of the principal (customer). 14. ? The training program is designed to produce individuals who will guide DOT visitors by presenting the country in the best possible light in an interesting, intelligent & engaging manner.

10K Training Schedule Essay

10K Training Schedule Essay 10K Training Schedule Essay Critical Perspectives on Accounting 20 (2009) 875–883 Contents lists available at ScienceDirect Critical Perspectives on Accounting journal homepage: www.elsevier.com/locate/cpa Understanding accounting through conceptual metaphor: ACCOUNTING IS AN INSTRUMENT? Joel Amernic a,âˆâ€" , Russell Craig b a b Joseph L. Rotman School of Management, University of Toronto, Toronto, Ontario M5S 3E6, Canada Department of Accounting and Information Systems, University of Canterbury, Private Bag 4800, Christchurch 8140, New Zealand a r t i c l e i n f o Article history: Received 2 November 2008 Received in revised form 17 June 2009 Accepted 26 June 2009 Keywords: Accounting Entailments Metaphor Conceptual Instrument a b s t r a c t This paper extends the conversation about metaphors in accounting that were presented in this journal by McGoun et al. [McGoun EG, Bettner MS, Coyne MP. Pedagogic metaphors and the nature of accounting signiï ¬ cation. Critical Perspectives on Accounting 2007a;18:213–30; McGoun EG, Bettner MS, Coyne MP. Money n’ motion- born to be wild. Critical Perspectives on Accounting;2007b;18:343–61.]. Our aim is to promote further critical conversations about how metaphor is implicated in accounting. We assemble and review some of the empirical evidence we have gathered from close readings of discourse about accounting over the past decade. Based on this empirical grounding, we propose that the fundamental conceptual metaphor, ACCOUNTING IS AN INSTRUMENT, has been deployed commonly to describe the essence of accounting. We contend that such deployment has insidious, distortive and confounding outcomes because it encourages belief that accounting is incapable of reporting other than with representational faithfulness; and that it confounds the (alleged) primary qualitative characteristics of accounting information (relevance and reliability) outlined in the Financial Accounting Standards Board’s SFAC 2 Qualitative Characteristics of Accounting.  © 2009 Elsevier Ltd. All rights reserved. 1. Aims, scope, motivation We respond to a lament by Cornelissen (2005, p. 751) that â€Å"works on metaphor . . . are still falling short in offering an informed and grounded account of metaphor’s workings† [italics applied]. As with McGoun et al. (2007a), our objective is to improve understanding of the way metaphors are implicated in accounting. However, we differ from McGoun et al. (2007a) in two important ways. First, we focus on the workings of metaphor in accounting, as revealed by empirical evidence. Second, we conceive the ACCOUNTING IS A LENS metaphor as an element of a broader, more encompassing conceptual metaphor: ACCOUNTING IS AN INSTRUMENT. We adopt the view that accounting is a language-like discipline involving ï ¬ gurative expressions and other elusive and perplexing modes of communication. As such, it is ideological, and an important means of persuasion- it is a form of â€Å"writing† which yields â€Å"no access to reality other than through structures of representation† (Robson, 1992, p. 690). One such â€Å"structure of representation† is metaphor. Critical examination of accounting knowledge should involve â€Å"not only the employment of literary, rhetorical and discursive analyses, but require[s] interpretation of the . . . consequences that ï ¬â€šow from the operation of . . . metaphors† (Robson, 1992, pp. 703–4). âˆâ€" Corresponding author. E-mail address: Amernic@rotman.utoronto.ca (J. Amernic). 1045-2354/$ – see front matter  © 2009 Elsevier Ltd. All rights reserved. doi:10.1016/j.cpa.2009.06.004 876 J. Amernic, R. Craig / Critical Perspectives on Accounting 20 (2009) 875–883 We draw on a widely accepted theory of metaphor (Lakoff, 1993) and the cognitive semantics paradigm (Lakoff and Johnson, 1980, 1999; Gibbs, 1994, 1996) to contend that the â€Å"metaphors accounting lives by† are worthy of further investigation. We maintain that awareness of the metaphorical structure of

TQM essays

TQM essays The central concern point of this research is total quality management. Development of quality management, sampling quality management methods, pioneering gurus ideas, cross-cultural issues and determinate different interpretations of these emerging approaches to quality in global operations. What we understand from total quality? The concept of Total Quality Management (TQM) was developed by an American, W. Edwards Deming, after World War II for improving the production quality of goods and services however concept was not taken seriously by Americans until the Japanese, who adopted it in 1950 to resurrect their post war business and industry, used it to dominate world markets by 1980. Between 1889 and 1910, the United States underwent major and rapid industrialisation, including the creation of the firs large corporations. Directing affords of workers with little knowledge of English language, few job skills and no experience of the disciplined work of a factory was key organisational problems. Fredirick Taylor and Henry Ford developed and implemented their ideas. His objectives of ideas were to achieve Effiency, by increasing the output per worker and reducing deliberate under working by employees. Predictability, of job performance-standardizing tasks b dividing them up into small and closely specified sub task Control, by establishing discipline thorough hierarchical autory and introducing a system whereby all managements policy decisions could be implemented. Fords goal was continuous improvement rather than the one best way. Fords objective was to increase his control by reducing or eliminating uncertainty. Among his major innovations were: Analysis of jobs using time and motion techniques; installation of single-purpose machine tools to manufacture standardized part; introduction of the assembly line; timing based on time and compulsory operational methods; centralized engineer...

A History of Bow and Arrow Technology

A History of Bow and Arrow Technology Bow and arrow hunting (or archery) is a technology first developed by early modern humans in Africa, perhaps as long as 71,000 years ago. Archaeological evidence shows that the technology was certainly used by humans during the Howiesons Poort phase of Middle Stone Age Africa, between 37,000 and 65,000 years ago; recent evidence at South Africas Pinnacle Point cave tentatively pushes the initial use back to 71,000 years ago. However, there is no evidence that the bow and arrow technology was used by people who migrated out of Africa until the Late Upper Paleolithic or Terminal Pleistocene, at most 15,000-20,000 years ago. The oldest surviving organic elements of bows and arrows only date to the Early Holocene of about 11,000 years ago. Africa: Middle Stone Age, 71,000 years ago.Europe and Western Asia: Late Upper Paleolithic, although there are no UP rock art paintings of archers and the oldest arrow shafts date to the Early Holocene, 10,500 BP; the earliest bows in Europe are from the bog site of Stellmor in Germany, where 11,000 years ago someone lost a pine arrow shaft with nocks in the end.Japan / Northeast Asia: Terminal Pleistocene.North / South America: Terminal Pleistocene. Making a Bow and Arrow Set Based on modern-day San Bushmen bow-and-arrow manufacture, existing bows and arrows curated in South African museums as well as archaeological evidence for Sibudu Cave, Klasies River Cave, and Umhlatuzana Rockshelter in South Africa, Lombard and Haidle (2012) operationalized the basic process of making a bow and arrows. To make a bow and a set of arrows, the archer needs stone tools (scrapers, axes, woodworking adzes, hammerstones, tools for straightening and smoothing wooden shafts, flint for making fire), a container (ostrich eggshell in South Africa) for carrying water, ochre mixed with resin, pitch, or tree gum for adhesives, fire for blending and setting the adhesives, tree saplings, hardwood and reeds for the bow stave and arrow shafts, and animal sinew and plant fiber for binding material. The technology for making a bow stave is close to that of making a wooden spear (first made by Homo heidelbergensis more than 300,000 years ago); but the differences are that instead of straightening a wooden lance, the archer needs to bend the bow stave, string the bow, and treat the stave with adhesives and fat to prevent splitting and cracking. How Does It Compare to Other Hunting Technologies? From a modern standpoint, the bow and arrow technology  is definitely a leap forward from lance and atlatl (spear thrower) technology. Lance technology involves a long spear which is used to thrust at prey. An atlatl is a separate piece of bone, wood or ivory, that acts as a lever to increase the power and speed of a throw: arguably, a leather strap attached to the end of a lance spear might be a technology between the two. But bow and arrow technology has a number of technological advantages over lances and atlatls. Arrows are longer-range weapons, and the archer needs less space. To fire off an atlatl successfully, the hunter needs to stand in big open spaces and be highly visible to his/her prey; arrow hunters can hide behind bushes and shoot from a kneeling position. Atlatls and spears are limited in their repeatability: a hunter can carry one spear and maybe as many as three darts for an atlatl, but a quiver of arrows can include a dozen or more shots. To Adopt or Not to Adopt Archaeological and ethnographic evidence suggests that these technologies were rarely mutually exclusive- groups combined spears and atlatls and bows and arrows with nets, harpoons, deadfall traps, mass-kill kites, and buffalo jumps, and many other strategies as well. People vary their hunting strategies based on the prey being sought, whether it is big and dangerous or wily and elusive or marine, terrestrial or airborne in nature. The adoption of new technologies can profoundly affect the way a society is constructed or behaves. Perhaps the most important difference is that lance and atlatl hunting are group events, collaborative processes that are successful only if they include a number of family and clan members. In contrast, bow and arrow hunting can be achieved with just one or two individuals. Groups hunt for the group; individuals for the individual families. That is a profound social change, affecting almost every aspect of life including who you marry, how big is your group, and how status is conveyed. One issue that might also have affected the adoption of the technology may be that bow and arrow hunting simply has a longer training period than atlatl hunting. Brigid Grund (2017) examined records from modern competitions for atlatl (Atlatl Association International Standard Accuracy Contest) and archery (Society for Creative Anachronism InterKingdom Archery Competition). She discovered an individuals atlatl scores increase steadily, showing improvement in skill within the first few years. Bow hunters, however, do not begin to approach maximum skill until the fourth or fifth year of competition. The Great Technology Shift There is much to be understood in the processes of how technology changed and indeed which technology came first. The earliest atlatl we have dates to the Upper Paleolithic, only 20,000 years ago: the South African evidence is quite clear that bow and arrow hunting is much older still. But archaeological evidence being what it is, we still dont really know the complete answer about the dates of hunting technologies and we may never have a better definition of when the inventions occurred than at least as early as. People adapt to technologies for reasons other than just because something is new or shiny. Every new technology is characterized by its own costs and benefits for the task at hand. Archaeologist Michael B. Schiffer referred to this as application space: that the level of adoption of a new technology depends on the number and variety of tasks that it could be used on, and which it is best suited to. Old technologies are rarely completely obsoleted, and the transition period can be very long indeed. Sources Angelbeck B, and Cameron I. 2014. The Faustian bargain of technological change: Evaluating the socioeconomic effects of the bow and arrow transition in the Coast Salish past. Journal of Anthropological Archaeology 36:93-109.Bradfield J. 2012. Macrofractures on bone-tipped arrows: analysis of hunter-gatherer arrows in the Fourie collection from Namibia. Antiquity 86(334):1179-1191. Brown KS, Marean CW, Jacobs Z, Schoville BJ, Oestmo S, Fisher EC, Bernatchez J, Karkanas P, and Matthews T. 2012. An early and enduring advanced technology originating 71,000 years ago in South Africa. Nature 491(7425):590-593.Callanan M. 2013. Melting snow patches reveal Neolithic archery. Antiquity 87(337):728-745.Coolidge FL, Haidle MN, Lombard M, and Wynn T. 2016. Bridging theory and bow hunting: human cognitive evolution and archaeology. Antiquity 90(349):219-228.Erlandson J, Watts J, and Jew N. 2014. Darts, Arrows, and Archaeologists: Distinguishing Dart and Arrow Points in the Archaeological Record. American Antiquity 79(1):162-169. Grund BS. 2017. Behavioral Ecology, Technology, and the Organization of Labor: How a Shift from Spear Thrower to Self Bow Exacerbates Social Disparities. American Anthropologist 119(1):104-119.Kennett DJ, Lambert PM, Johnson JR, and Culleton BJ. 2013. Sociopolitical Effects of Bow and Arrow Technology in Prehistoric Coastal California. Evolutionary Anthropology: Issues, News, and Reviews 22(3):124-132.Lombard M, and Haidle MN. 2012. Thinking a Bow-and-arrow Set: Cognitive Implications of Middle Stone Age Bow and Stone-tipped Arrow Technology. Cambridge Archaeological Journal 22(02):237-264.Lombard M, and Phillipson L. 2010. Indications of bow and stone-tipped arrow use 64,000 years ago in KwaZulu-Natal, South Africa. Antiquity 84(325):635–648.Whittaker JC. 2016. Levers, Not Springs: How a Spearthrower Works and Why It Matters. In: Iovita R, and Sano K, editors. Multidisciplinary Approaches to the Study of Stone Age Weaponry. Dordrecht: Springer Netherlands. p 65-74.

Rewriting Pension History. Some big firms move to recognize Gain or Case Study

Rewriting Pension History. Some big firms move to recognize Gain or loss in the year they occur - Case Study Example Instead, these companies would now take into account such gain as well as losses in the corresponding year of their incurrence. The mentioned companies did so, in order to make their income look superior in the upcoming years. The companies claim that the change would make their income reporting additionally transparent and that the prevalent low rate of interest made this a suitable point in time for the change in practice. The change in the practice is on the face of the criticisms for the fact that the present accounting rule can have a considerable impact on the income of the companies for years. The current accounting system concerning the pension assets are very ambiguous and do not provide any information to an investor about the gains or losses in the pension assets in a particular year. The actual gain or loss of a particular year is significantly affected due to the distribution of the previous years’ gain or loss values over a period of time. This practice propagated by Financial Accounting Standards Board does not comply with the matching principle either.  For instance, Honeywell, AT&T and Verizon had huge values of unrecognized losses as on 2009, viz. 55%, 49% and 43% of the pension assets respectively. The non-recognition of these losses on the income statement of 2009 would have an impact on the actual earnings of the companies in the coming years. Though these companies consider the latest mark-to-market strategy to be preferable due to its simplicity, the anticipated rise in the interest rates could also help their pension plans. The high rate of inter ests would lower the value of the companies’ future pension obligations due to the discounting effect. The reduced pension obligation would result in lowered interest expense to be paid by the companies and hence enhance the performance of the pension assets and lead to superior earnings. However, this change involves potential risk for the shareholders of the

What is the role of social media in the field of journalism-LITERATURE Term Paper

What is the role of social media in the field of journalism-LITERATURE REVIEW - Term Paper Example acquire more traffic especially from the young generation, media corporations have also followed their consumers onto online space by creating social media sites. Apart from generating traffic, media corporations have also embraced social media forms of journalism in a move to be at par with competitors (Kerrigan & Graham, 2010). Apart examining values of journalism, the study will also analyze its contribution to the online community. In the current generation, it would be quite unfortunate for journalism corporations not to embrace the rapidly growing technology, especially in social media. This is due to the fact that social media is of great importance to the journalism network. Embracing social media is no longer an option since it is one of those things that are a â€Å"must have† for all journalists. Unlike previous generations, the current one is quite literate and normally spends most of the time seeking information on the internet; this is clear indication that it is rare for them to get information from hard copy materials such as books, magazines and newspapers. Because of this, journalists ought to change the ways in which they relay information to the public. Since most people depend on social media for information, journalists have no option but embrace them too. Studies so far conducted show that apart from Facebook, other common social media platforms include twitter, LinkedIn and MySpace ( Oh, Agrawal & Rao, 2013). The 21st generation is quite inquisitive to the extent that it is not possible for them to wait until the next day so that they can read about a trending story. To them this is a long time for a generation normally yearning for information. Therefore, by embracing social media, journalists are in a position to post up to date information on what is trending not only in the US but also globally. By doing so, people will become interested with journalists and media corporations that post instant news hence resulting to traffic that is

Management Skills Case Study Example | Topics and Well Written Essays - 750 words

Management Skills - Case Study Example Since decisions and plans made by the vacuum process approach normally do not consider the consequences of counter-decisions that are likely to be taken by the affected parties, this conventional approach could be possibly shortsighted. This paper will describe how the coevolutionary gaming theory facilitates the group decision making. Often a decision made on the basis of the current and historical data may bring worse outcomes if reactionary moves are not taken into account appropriately. It can be illustrated using the example of a new market entrant who plans to implement a low price strategy to dominate over the existing market players. Based on the data available, this low price strategy may seem a simple approach because it is just to trim down prices and to charge lower than what the competitors charge for the same product. However, this plan conveniently assumes that the existing market players who share the entire market will simply ignore the newcomer. What the available data do not tell is that the market leaders are in a better position to engage in a price war than the new market entrant because they will probably have a stronger financial base. Taking advantages of the economies of scale, market leaders can aggressively compete with the newcomer to the extent where they set prices below the breakeve n point of the new market entrant. At this point, the newcomer would struggle to survive because the firm’s operating expenses outweigh its sales revenues. According to Perc and Szolnoki (2010), the coevolutionary gaming approach is capable of addressing the limitation of the conventional decision making practice because when making decision and plans based on coevolutionary gaming approach, possible counter-decisions and plans of affected parties are considered, and the impacts of those reactions are well scrutinized for the purpose of making changes to the decisions and plans being developed before they are