Cost Accounting for Service Businesses Essay Example | Topics and Well Written Essays - 500 words

Cost Accounting for Service Businesses - Essay Example The return journey through American Airlines will cost $1,460, which would be a one-stop journey. For the two-stop journey, the fare would be $1,242 by American Airlines. On the other side, the fare for one-stop journey by US Airways would be $1,492 and for the two-stop journey, the fare would be $1,524 (Expedia, 2012). It has been found by the researcher that in the case of American Airlines, the cost is lower for a two-stop return journey than a one-stop return one. However, in the case of US Airways, the fare for a two-stop return journey is higher than a one-stop return one. Moreover, the fare in US Airways is more than the fare of American Airlines. The fare is $32 more in case of US Airways when the one-stop return journey is considered. In case of the two-stop return journey, the fare is $282 more than American Airlines. The fixed costs are the cost which is not dependent on the amount of goods. The company has to incur the cost no matter how much units have sold by the company. The variable costs are the type of costs which are dependent on the goods or services sold (Weygandt, Kimmel, & Kieso, 2009, p.211). The fixed cost in case of Airlines would be the cost of the planes, the cost of the fuel, staff salaries, etc. Airlines are mostly fixed cost based companies. The variable costs are very small like the costs incurred for facilitating the passengers. The unit contribution margin is the amount the company gets against the sale of one unit. Airline companies are generating positive contribution margin from the fares. For an individual passenger, the cost incurred by the company is variable. They have to incur the fixed cost whether the plane is travelling with one passenger or whether the seats are full. However, they have to incur variable costs for the value added services provided to the customers. It has been found from the analysis of the fares of the airlines that American Airlines and US Airways are the two big players in

Mass Media Areas Essay Example | Topics and Well Written Essays - 500 words

Mass Media Areas - Essay Example It also helps me build and improve my interpersonal skills in regards to communication. Announcers’ roles encompass different activities both in and outside the media houses such as conducting interviews, presenting music and news. They also act as commentators in sports such as football. They conduct major activities like parties and weddings as masters of ceremony in addition to working in clubs as disc jockeys (Dominick). For one to qualify as an announcer, he or she ought to attain relevant education credentials. It is necessary to have a bachelor’s degree in communication, journalism or broadcasting. One should also take up courses in voice and diction in order to improve their vocal qualities. These programs are essential because they help one to work well relevant computer software and hardware used in studios (Dominick). What attracts me to this job is because it helps me incorporate my skills and hobbies in a professional manner as I find the opportunity to interact with different people with the profession through interviews (Dominick). These individuals include comedians, professional businesspersons, and sportspersons. I think the interpersonal skills that make me qualify for the job in addition to academic requirement. These skills include the ability to talk to people appropriately and with understandable brevity thus encouraging them to talk. As a result, this will facilitate the announcers’ work such as conducting interviews.  

Seismic Hazards In the Region of Japan and Indonesia Essay

Seismic Hazards In the Region of Japan and Indonesia - Essay Example ‘Seismic Hazards’ and ‘Seismic Risks’ are often confused with one another. Seismic hazards may also be defined as any physical phenomena (for example, ground shaking) that are associated with an earthquake and that may produce adverse effects on human activities. It is restricted to the study of likely earthquake ground motions at any point on the earth. Seismic risk constitutes the results of a seismic hazard analysis, including both the consequence and the probability. Seismic risk is used to describe earthquake effects that include ground shaking, surface faulting, landslide, and economic loss and casualties (Algermissen 1). The following statement may help to distinguish between a hazard and a risk: Â   Â  A building located in a region of high seismic hazard is at lower risk if it is built on the basis of sound seismic engineering principles; whereas, a building located in a low seismic hazard zone is said to possess a high risk if not built in accord ance to the seismic engineering principles applicable to that zone.‘Seismic Hazards’ and ‘Seismic Risks’ are often confused with one another. Seismic hazards may also be defined as any physical phenomena (for example, ground shaking) that are associated with an earthquake and that may produce adverse effects on human activities. It is restricted to the study of likely earthquake ground motions at any point on the earth. Seismic risk constitutes the results of a seismic hazard analysis, including both the consequence and the probability. Seismic risk is used to describe earthquake effects that include ground shaking, surface faulting, landslide, and economic loss and casualties (Algermissen 1). The following statement may help to distinguish between a hazard and a risk: A building located in a region of high seismic hazard is at lower risk if it is built on the basis of sound seismic engineering principles; whereas, a building located in a low seismic hazard zone is said to possess a high risk if not built in accordance to the seismic engineering principles applicable to that zone. Probabilistic Seismic Hazard Analysis (PSHA) PSHA quantifies the probability, rather the rate, of exceeding the level of various ground motions at a site given all possible earthquakes (Field). Cornell was the first seismologist to develop this numerical approach to PSHA in 1968. PSHA involves three steps: 1. Specification of the seismic-hazard source model. 2. Specification of the ground motion model. 3. The probabilistic calculation. Hazard curves developed through PSHA show the likelihood of exceeding the various ground motion values at a specific site; on a typical hazard curve 10% probability of exceedance in 50 years is considered as one point. Actually, there is no alternative for a hazard curve to compare hazards at different locations. These curves are crucial in helping us to understand different types of ground motions. Not only this, the hazard c urve helps to determine the expected losses. Losses can occur from both frequent smaller events or from less frequent large events. An annual rate of exceedance versus peak ground acceleration (PGA) is defined as a hazard curve plot. An example is shown below: Seismic Hazard Analysis of Japan A group of island arcs related to various subduction zones constitute Japan. These islands stretch from the Kurile Islands in the northeast to the Ryukyu chain in the south. Japan uses its own seismic scale, in units of Shindo, to measure the strength of earthquakes. The JMA scale differs from other seismic scales in the way that it describes the degree of shaking at a given point on the Earth's surface. The magnitude of JMA scale is measured between 0 and 7. The JMA reports of earthquake level are based on the peak ground acceleration (PGA). A relationship of Shindo Number along with PGA and the effects on people, Ground and Slopes and Outdoor Situations (JMA) is represented in the Table below : Shindo Number Peak Ground Acceleration (PGA) People Grounds & Slopes Outdoor Situations 0 Less than 0.008 m/s? Imperceptible to people. 1 0.00

Microeconomics Essay Example | Topics and Well Written Essays - 2000 words - 3

Microeconomics - Essay Example On the other hand, a rationale requires healthy debate in the process of evolution concerning the operating conditions of the sector. The Canadian government intervention in the agricultural sector, specifically in the livestock sector has brought forth numerous benefits and consequences as outlined below. The intervention occurs because of imperfect market, in order to provide public goods and services like the web extension reports and crop information. However, the private market can fail to offer sufficient public goods or services, thus result to excluding the some people from consumption of goods and services. The other reason relates to extremities such as high costs of public health due to poor nutrition. In this case, the occurrence of an externality happens in situations when the costs benefits are not related to decision makers. The other reason relates to the market power and monopolies in situations when the firm influences market prices. For example, the cooperative has offered the necessary privileges for offsetting the concentration of power to the buyers or service providers like railroads. Moreover, the imperfect and asymmetric information, whereby there is uncertainty relating to the products attribute, and in other situations processors might have more information concerning a required attribute compared to the supplier. The other reason relates to the labeling requirements, whereby the government intervention helps to solve private market imperfections. In this case, the intervention of based on offsetting economic distortion and it is created by the actions of the foreign party. Moreover, the subsidized exports in a  country are a determinant of the returns in the other, whereby the economic augments for the government intervention is harmonized in standards of the trading partners. There are justifications within the economic situations that government intervention into the agricultural sector is premised on a philosophy,

Writer's choice Essay Example | Topics and Well Written Essays - 750 words - 9

Writer's choice - Essay Example Additionally, sometimes acts as a little mirror. According to Land, Michael and Dan-Eric, the iris serves as a reflector for the animals because light falls on the eye and it is reflected spontaneously (45). In this regard, some animals reflect green light. The reddish appearance of the eyes among people is called red-eye effect. Such effect is associated with the capturing of light, which is reflected from retina. The problem is resolvable through various ways. Light rays usually permeate through the corns of n eye in order to focus clearly on the retina. This causes the light-detecting cells, which are at the back of the eye to responds according. Consequently, the eye retina converts the light rays into electronic pulses, which are able to align with the theoptic nerve. This enhances the creation of visuals images. According to Russell, the process of reddening of the eyes is subject to the constriction of the eyes (78). The constriction of the eyes is subject to time and the flas h of light overwhelms the retina. The speed of light reflection is high and causes the impact of the red eye-effect. Moreover, the eyes appear red after a flash of light because of the high supply of choroid in blood. Choroid is layer of connective tissues, which occur at the back of the eye (Rakoczy 65). The purpose of the layer is to nourish the retina. The other purpose of the choroid layer is to maintain the red color of the normal eye. It is possible to prevent the red-eye effect. People should not look at a camera with their naked eyes. There is needed to make the room of snapping brighter than normal. The setting of the camera must be adjusted. For instance, the anti-red eye effect function must be adjusted. Technology has played a major role in enhancing the reduction of the red-eye effect. Modern cameras are sophisticated because they have adequate customizations. For instance, the modern cameras have

Living Green Essay Example for Free

Living Green Essay We Can Improve Our Current Ecological Crisis By Living Green   by: Marcus Wilson Our world continues to deteriorate as natural cataclysms, nuclear power plant issues and general apathy evokes havoc. This earth will soon be gone unless its citizens make an effort to do something about it. There is a climbing population, there is corruption, and there is big time pollution. The best thing for people today is to turn to green living. Many people do not actually understand what living green is all about. Anything that you do that produces a beneficial effect on the environment is green living. These are things that we must do so that the younger generation will have a healthy earth to live. The ultimate goal for green living is to have the Earth in ecological balance. Not only that, but green living cleanses the surroundings by flushing toxins out of the environment. When we decide to live green, our earth will be a better place for everyone and we can maintain it for a very long time. Nature itself is fighting to keep its balance as it is being attacked from all sides. There are numerous places in the world where water is decreasing. Nowadays we live in a concrete jungle, with the elimination of numerous forests and trees, that there are hardly any trees or plants around. There is a great deal of pollution, and the air is so awful, that when commuting from one place to another, it is tough to travel the distance without being grimy on arrival. Our children or grandchildren will live in a world where oil or trees dont exist anymore and the earth would fall apart. Each day, our world is slowly being obliterated but no one appears to be paying attention. Our society is being assailed by the many disturbances in the world. Our planet is struggling to deal with the ecological crisis, global recession and fiscal crisis. Each day money is being spent on frivolous things while crucial issues are being neglected. Very little money is being used on improving the health of our planet or promoting green living. What steps do we need to take so that we are in the habit of being green. Can work together and conserve water, use less power and plant new trees. Are we making an attempt to clean up the environment for later generations? Is everyone on the planet doing their best to reduce pollution? Is the number of men and women who love green enough to protect our succeeding generations? There is not a lot of time that remains so we need to work right away to live green.

History Of The Competence Versus Performance English Language Essay

History Of The Competence Versus Performance English Language Essay The term was invented by the linguist Dell Hymes in 1966, showing that he dislikes the idea of Noam Chomskys (1965) about using the distinction between competence and performance. To follow Chomskys abstract opinion of competence, Hymes agreed to be responsible for ethnographic exploration of communicative competence that included communicative form and function in integral relation to each other (Leung, 2005). Hymes, who pioneered the approach, now known as the ethnography of communication, it is one of the most important approaches in the oral competence. Many discussions has occurred with regard to linguistic competence and communicative competence in the second and foreign language teaching literature, and many scholars have found communicative competence as a superior model of language following Hymes opposition to Chomskys linguistic competence. This opposition has been adopted by those who seek new directions toward a communicative era by taking for granted the basic motives and the appropriateness of this opposition behind the development of communicative competence. Use in education The study proposes the use of a competency-based approach and presents a detailed process for developing such a course step-by-step, with a focus on students with the needed competencies in English oral communication in the Language School at Uasd. Many studies have talked about the need for English oral communication and a discrepancy between the university English language curriculum and English language requirements for jobs (Phosward 1989; Silpa-Anan 1991; Boonjaipet 1992; Crosling and Ward 2002; Vasavakul 2006). Dominguez and Rokowski (2002) refer to the same issue as the abyss existing between the goals of the academic and the professional world and propose an idea of bridging the gap between English for Academic and Occupational purposes. Therefore, the purpose of this study is to develop an English oral communication course for senior English students. The course emphasizes competencies in English oral communication since English oral skills are reported as the most wanted an d needed for Communication in the classroom. The notion of communicative competence is one of the theories that underlie the communicative approach to foreign language teaching. Especially in the area of speaking, competencies in English oral communication are considered a valuable asset for senior students in the Language School. The course is thus expected to equip senior students with English oral competencies so that they will receive more opportunities when they finish the University. The word communication comes from the Latin word cmmunicare which means that something becomes common (Nilsson, 1990:7). No matter what people are going to do when they meet, whether it is to dine, play or work, they communicate by means of signals, gestures, looks, intonation and words. It is an unavoidable process. Communication includes many things such as sharing information, feelings, thoughts and influences (Nilsson, 1990:7). It is an important social process and functions as a tool for cont act, transfer of ideas, influences and development.. One of the most fascinating characteristics of humans is their ability to communicate, create social reactions and complex societies (Nilsson, 1990:9) Canale and Swain (1980) defined communicative competence in terms of three components: grammatical competence: words and rules sociolinguistic competence: appropriateness strategic competence: appropriate use of communication strategies Canale (1983) refined the above model, adding discourse competence: cohesion and coherence A more recent survey of communicative competence by Bachman (1990) divides it into the broad headings of organizational competence, which includes both grammatical and discourse (or textual) competence, and pragmatic competence, which includes both sociolinguistic and illocutionary competence. Strategic Competence is associated with the interlocutors ability in using communication strategies (Faerch Kasper, 1983; Lin, 2009). Through the influence of communicative language teaching, it has become widely accepted that communicative competence should be the goal of language education, central to good classroom practice. There are many good writers and speakers but few good listeners. Most of us filter the spoken words addressed to us so that we absorb only some of them frequently those we want to hear. Listening is an art which not many people cultivate. But it is a very necessary one, because a good listener will gather more information and achieve better rapport with the other person. And both these effects of good listening are essential to good communication. For oral communication to be effective, it should be clear, relevant, tactful in phraseology and tone, concise, and informative. This is in contrast to previous views in which grammatical competence was commonly given top priority. The understanding of communicative competence has been influenced by the field of pragmatics and the philosophy of la nguage concerning speech acts as described in large part by John Searle and J.L. Austin. Competence versus Performance Linguistic theory is concerned primarily with an ideal speaker-listener, in a completely homogeneous speech-communication, who know its (the speech communitys) language perfectly and that it is unaffected by such grammatically irrelevant conditions as memory limitations, distractions, shifts of attention and interest, and errors (random or characteristic) in applying his knowledge of this language in actual performance. Chomsky, 1965 Chomsky differentiates competence, which is an idealized capacity, from performance being the production of actual utterances. According to him, competence is the ideal speaker-hearers knowledge of his or her language and it is the mental reality which is responsible for all those aspects of language use which can be characterized as linguistic. Chomsky argues that only under an idealized situation whereby the speaker-hearer is unaffected by grammatically irrelevant conditions such as memory limitations and distractions will performance be a direct reflection of competence. A sample of natural speech consisting of numerous false starts and other deviations will not provide such data. Therefore, he claims that a fundamental distinction has to be made between the competence and performance. Chomsky dismissed criticisms of delimiting the study of performance in favor of the study of underlying competence, as unwarranted and completely misdirected. He claims that the descriptivist limitation-in-principle to classification and organization of data, the extracting patterns from a corpus of observed speech and the describing speech habits etc. are the core factors that preclude the development of a theory of actual performance.