четверг, 19 декабря 2019 г.

The Complicated Life of Socrates - 1183 Words

Socrates was a classical Greek philosopher that was born in Athens, Greece around 470/469 BC. He served in the Athenian army and fought in many battles. When Socrates retired from fighting in the army, he began focusing on expressing his beliefs. He wasn’t the typical â€Å"teacher† or â€Å"preacher†; he was a very critical and analytical thinker that helped guide his students and the Athenians during his time. Through his teachings and beliefs, Socrates had positive and negative influence on the people during his time and modern time. Although he is credited as one of the founders of Western Philosophy, Political Philosophy, and Ethics, his teachings was in disagreement with the teachings of the democracy of Athens, which led to him being put to†¦show more content†¦The whole of his conduct will be the exhibition of one excellence, steady and assured certainty of the true scale of good† (Taylor). Also important to Socrates’ teachings was his way of analyzing, which became known as the Socratic Method. The Socratic Method was an experiment to figure out the truth and beliefs of people by examining with a series of questions. Kern says, â€Å"Socrates was aware that people were not open to the truth and that they had many barriers to reaching it. He knew that we all spend most of our time living in error. So he developed a procedure by which he was able to rise from error himself and to raise others from error as well† (Kern).By the use of critical thinking and analyzing, Socrates’ students were able to figure out their extent of knowledge, truth, justice, and belief. To answer problems, the students would break the problem down into questions, and with contradiction, the answer or better solutions could be found. The Socrates Method can be related to the modern Scientific Method, starting with a hypothesis, and testing the hypothesis until achieving consistent results. This method was mainly used to display how people should act in society, justice, and moral. The Socratic Method led him toShow MoreRelatedFalse Facts About False Beliefs1075 Words   |  5 Pagesmaterialize. If the hypothesis does not appear to materialize, it is considered wrong. Therefore, if the hypothesis were true, the expected implications would not have followed. A quote from Socrates states: If I could only find a man wiser than myself then I might go to the god with a refutation in my hand. Socrates found that he was more knowledgeable then these men and never did he presume to be more knowledgeable than he was. He recognized that he was more knowledgeable but realized the point whenRead MoreFate Or Free Will?882 Words   |  4 Pagesyears now. This is a tremendously complicated dialogue and conceivably even inexplicable. Philosophically, there is an extremely diaphanous line separating free will and fate. Free will resides within one’s individuality; it has to do with the present. The how and when experiences that are within our controls that is free will. On the other hand, human beings do not have immortality, so one will never be capable enough to circumvent dying that is fate. Socrates was one of the most distinguishedRead MoreSocrates s View Of Philosophical Thought983 Words   |  4 Pages Socrates was a novel philosopher who challenged the limitations of philosophical thought during his lifetime. More specifically, Socrates was a key proponent for the idea known as ‘Dualism’, in which the mind (Soul) and the body are not mutually exclusive entices, bur rather interact in a tangible manner in which they come to have a reciprocated relationship. Throughout many religions and spiritual movements, Socrates view of a interaction between the immortal soul and the physical body is evidentRead MoreThe Apology Of Plato s Apology982 Words   |  4 Pages In the â€Å"Apology,† Socrates seems disobedient, disrespectful and even boastful as he speaks to the magistracy. In â€Å"Crito,† however, Socrates is found sleeping soundly as he patiently awaits his punishment – death. It seems that Plato’s works paint two entirely contradicting portraits of his mentor. Yet, it was not a contradiction for Socrates to refuse Crito’s help to leave Athens and avoid punishment, because the alternative penalties or escape would compromise Socrates lifestyle, and since he failedRead MoreEssay about Plato’s Apology933 Words   |  4 Pages Plato’s Apology Socrates was a very simple man who did not have many material possessions and spoke in a plain, conversational manner. Acknowledging his own ignorance, he engaged in conversations with people claiming to be experts, usually in ethical matters. By asking simple questions, Socrates gradually revealed that these people were in fact very confused and did not actually know anything about the matters about which they claimed to be an expert. Socrates felt that the quest for wisdom andRead MoreSocrates Views On Socrates729 Words   |  3 PagesTo question what no man has questioned before, that is what we praise Socrates for. Socrates’ Philosophies grew out of his questioning of the social norm. Using this technique, he seems to always focus on three main aspects: justice, virtue, and morality. Socrates claims that he has no wisdom. He states, â€Å"I know I have no wisdom, great or small.† The world has an infinite number of possibilities and anything he declares understand ing, is extremely minimal compared to the possibilities that existRead Moreâ€Å"A Truly Just City?† Essay701 Words   |  3 PagesIn the book â€Å"The Republic,† by Plato, Socrates constructs a utopia of a pure aristocracy to channel his visions of what he constitutes to be a just city. Socrates’ ideal of justice, is of a virtue that can be developed out of reason and knowledge, and when tuned correctly can be the justified way of governing a city. Fundamentally, the rulers are driven by specific appetites and virtues, that develop a cycle of ruling between the stages of aristocracy, timocracy, oligarchy, democracy and eventuallyRead MoreThe Father Of Modern Physics1414 Words   |  6 Pagespeople as prodigies or fathers of their field, but what really defines somebody as knowledgeable? I believe that Socrates even today is still thought of as one of the greatest philosophers of our time, taking up multiple students who became just as famous as himself th rough his teachings. Yet many people argue if he actually knew anything. To decide if the people who believe if Socrates is actually knowledgeable we first have to define knowledge. Knowledge is experience you have gained about a subjectRead MoreThe Dilemma Of The Euthyphro Dilemma952 Words   |  4 PagesThe Euthyphro Dilemma gives the readers many good points to understand relativism about morality and connect with religion. Also, this is these dialogues between Euthyphro and Socrates, and it find out in the Plato’s dialogue. In the Euthyphro, Socrates asks whether a thing is pious (or good or right) because it is loved by the Gods (or, in its secular form, ‘loved by someone’), or is a thing loved by the Gods (or someone) because it is pious (or good) (Plato, 1981, 10a); it can be considered oneRead MoreWhat Is Right And Wrong?958 Words   |  4 Pagesâ€Å"What is Truth?† Life is characterized by many situations that require decision making, especially on ethical and moral grounds. The issue of what makes an action right and wrong has been studied for a very long time and several theories developed to address this issue. Socrates and Aristotle are some of the early philosophers who came up with theories about the rightness or wrongness of our actions. As noted by Warnek (2005), Socrates considered self-knowledge as necessity of life and also, an important

среда, 11 декабря 2019 г.

The Costing Methods Analysis

Question: Define about The Costing Methods Analysis. Answer: Introduction: Costing Method is the name of a tool box, which is used by the authorities, decision makers of the organizations. In this box, there are various types of methods by which cost accounting is prepared. Different industries in the economy follow different kinds of ways to obtain their cost. The choice of technique from the 'tool box' depends on the nature and particulars of business. It also varies with the type of the product and the market structure. The production process plays a huge role in selecting the method of costing, from eight general methods of costing. The chosen method then involves the process of accumulating, thoroughly examining different parameters of costing, summarizing the results, and assessing several alternative courses of activity which includes costs and guiding the administration on the most suitable route of operation based on the cost efficiency and the management's capacity of an organization. A. Unit costing: In this process, all the costs are gathered and compiled for every job or work order or project individually. Every job can be distinguished easily and thus becomes necessary to interpret the costs according to the jobs. The production consists of distinct jobs or lots so that order number can determine costs. A job card is allocated for each task for cost accumulation. This method is suitable for Printers, Machine tool manufacturers, and general engineering workshops. (Shrestha, Sansom and Farnham 2012) Advantages: It makes each and every job easy to differentiate. The process makes the whole mechanism transparent. Tracking back every unit is easy in this process. Disadvantages: This method makes the overall process lengthy. Without the batch number it is almost impossible to track down the details of a product. B. Job costing: This method states that costs are determined for individual work order independently, as each job has its terms and range; 'Job costing' is used in many cases. Examples can be given as, in painting, car repairing, designing, and building repair (Wiles and Watts 2014). Advantages: It is helpful for following the precise cost of unique commodities and is the only accurate method for gathering costs for "cost-plus contractual arrangements." it also can produce particular outcomes of the open-ended costs of a present job. So, it is useful for monitoring purposes. Disadvantages: To get the correct view, it requires an enormous quantity of specific data collection and data entry, which is costly. It also has a risk of incorporating some incorrect data, making the system control process more expensive. There is a notable allocation of "overhead costs" for every job, clumsily implemented (Mitra 2016). C. Contract costing: For big jobs which include massive expenditures, lengthy time periods, and usually separated working sites. Each and every contract is handled as different units of costing. This is why it is has another name, terminal costing. Projects, which require contract costing includes bridge construction, construction of roads and buildings (Syrotyuk 2013). Advantages: In this method, the consumer has peace of mind and does not have to bother about unforeseen costs. The contractor understands that the customer has agreed to, and is okay with the level of price, so avoidances with wages are less likely to happen. Disadvantages: If there are any faults in the actions of the service provider, there comes a high chance of calamity in the service the consumer will receive. The consumer has no authority over the services he will get. D. Batch costing: The batch costing method is used in those places, where the units presented in the consignment are uniform in nature and composition. For the need of costing, every batch is managed as a unique job or divided job. Bakery industry and pharmaceutical industry generally use the batch costing method. Advantages: Distinguishing paying jobs from the unprofitable jobs is easier in this method. In this process, it is simpler to prepare the estimation and production planning. Cost data helps in adjusting budgets, as, spoilage defective work can be discovered. This process helps the authority in settling SP of special orders. It is beneficial for statistical design in preparing the trends of jobs. Disadvantages: This process requires costly production material and labor. It involves a lot of clerical work making the process laborious. The cost of detailing often results in incorrect outcomes. Two results cannot be compared in this process increasing the probability of mistakes. So, this method cannot be used for the purpose of control (Saaty and Vargas 2013). E. Operating costing: Operating or service costing is needed to determine the value of distinct service-oriented units, for example, clinics, railways, and buses. Each and every other service is administered as an unrelated factor in operating costing. In the example of a clinic, a unit is treated as the cost of bed for each day. On the other hand for busses, operating cost per kilometer is interpreted as one unit (Briciu, CăpuÃ…Å ¸neanu and Topor 2012). Advantages: Service costing makes the pricing attributes easy for the industry. The units of the products and services sold are not homogeneous in most of the cases making the process foolproof. The cost structure is easy to understand (Page et al. 2013). Disadvantages: No uniform price is charged for this type of costing. It makes the structure less predictable, which can be problematic for the end users. Miscalculation or any kind of wrong in the process will result in shut down of the process, leaving the open end users without options. F. Process costing: "Process costing is used for those products which go through different sets of operations." For example, several methods are involved in cloth manufacturing industry. "The first process is spinning. The output of that spinning method, yarn, is a final product which can be sold on the market to weavers or used as an input element for the weaving process in the same manufacturing unit." Putting the value of the thread, one can determine the total-cost of the spinning process. In next step the final good of the weaving process can also be marketed as a final product in the market. Here, the expense of material has to be estimated. In the 3rd step, the raw material is converted to a complete product. As an instance, a shirt or a trousers' pair can be considered. All the processes, which have the characteristics to be either a final or an intermediate good, can be evaluated individually (Drury 2013). Advantages: The advantages of the process costing are, it is easy and straightforward for accounting. It is a direct method of cost ascertainment which can collect the overall costs from every individual section and overlooks the costs which are related to particular jobs within the section. This decreases the size of the data, making a collection of data accessible and fast. The analysis is straightforward and does not expect any functional abilities other than standard accounting skills (Kaplan and Anderson 2013). Disadvantages: This way of costing is specifically suited for the goods which are homogeneous and cannot produce an exact estimate of commodity costs when a singular process provides multiple items or various versions of the same piece. It fits only for large process works but not for customized requests. Division of costs which are joint to distinct goods may lead to unreasonable pricing conclusions in these cases (Weygandt et al. 2015). G. Multiple costing: This method is also called 'composite costing.' In cases where the output is composed of many collected parts or elements, as in the event of televisions, motor vehicles, and electronic goods, costs have to be determined for each of the elements. The same goes for the final product. This kind of cost process may require diverse techniques of costing for various elements. For this reason, this costing type is identified as multiple costing or, composite costing (Della and Keating 2016). Advantages: This method of costing requires some usage of logical means for designating costs to outputs. There is no apparent attributable cost for this process. This approach is fundamentally used for accounting inventory for the purpose of external reporting. Disadvantages: Using this information for any administration goal might result fatally, as settlements based on allocated costs, with the purpose of altering those costs, fails. Except for inventory valuation, "by-product" and "joint product cost" is not approved. H. Uniform costing: This is a method in which some firms of that sector only use exact strategy of costing, using principles which are agreed-on and conventional accounting exercises. This process helps in fixing the price of the commodity and in inter-firm comparisons. This method is utilized in transport undertakings, gas companies, water works, services provided by municipalities, nursing homes, hospitality industries, etc. (Markantonis, Meyer and Schwarze 2012). Advantages: Using this process gives the ability to compare data inter-firm. Various markets and sectors can be inter-linked with the help of this method. It gives a logical view of the change of price and makes it easy to understand the mechanism. Disadvantages: Uniform costing creates opportunities for unwise people to behave improperly in the sector. One person can easily try to manipulate in this costing method by tampering over the data. This characteristic makes the method not trust-worthy in front of the eyes of common people. Conclusion: Costing method is a tool used by different companies for estimating their cost. There are eight methods for costing. Different technologies are used in the tool box depending on the type of business, product and the market structure. Unit costing, also known as single output costing is suitable for those products which are constructed by continuous production activity. In Job costing method, each cost is calculated separately depending on the terms and range. The contrast costing method is used for big jobs with high expenditure. In batch costing method, each unit is unique in nature. In the operating costing method, the costs of distinct service-oriented units are measured. The process costing method is used for the products with multiple set of operations. The multiple costing method is used where output is formed by many parts. The uniform costing method is used when some firms uses the same strategy. References: Markantonis, V., Meyer, V. and Schwarze, R., 2012. Review Article" Valuating the intangible effects of natural hazardsreview and analysis of the costing methods".Natural Hazards and Earth System Sciences,12(5), pp.1633-1640. Della Porta, D. and Keating, M., 2016. Activity 28 Costing a Research Project.100 Activities for Teaching Research Methods. Briciu, S., CăpuÃ…Å ¸neanu, S. and Topor, D., 2012. DEVELOPMENTS ON SWOT ANALYSIS FOR COSTING METHODS.International Journal of Academic Research,4(4). Page, K., Graves, N., Halton, K. and Barnett, A.G., 2013. Humans,things and space: costing hospital infection control interventions.Journal of Hospital Infection,84(3), pp.200-205. Shrestha, R.K., Sansom, S.L. and Farnham, P.G., 2012. Comparison of Methods for Estimating the Cost of Human Immunodeficiency VirusTesting Interventions.Journal of Public Health Management and Practice,18(3), pp.259-267. DRURY, C.M., 2013.Management and cost accounting. Springer. Kaplan, R. and Anderson, S.R., 2013.Time-driven activity-based costing: a simpler and more powerful path to higher profits. Harvard business press. Weygandt, J.J., Kimmel, P.D. and Kieso, D.E., 2015.Financial Managerial Accounting. John Wiley Sons. Mitra, A., 2016.Fundamentals of quality control and improvement. John Wiley Sons. Wiles, C. and Watts, P., 2014. Continuous process technology: a tool for sustainable production.Green Chemistry,16(1), pp.55-62. Syrotyuk, S.D., 2013. Method of evaluation costs transformation of knowledge staff self-learning system.Science Vector of Togliatti State University. Series: Economics and Management, (3 (14)). Saaty, T.L. and Vargas, L.G., 2013.Decision making with the analytic network process: economic, political, social and technological applications with benefits, opportunities, costs and risks(Vol. 195). Springer Science Business Media.

среда, 4 декабря 2019 г.

Introduction to Marketing in Travel and Tourism Essay Example

Introduction to Marketing in Travel and Tourism Essay The definition of marketing is: the management processes responsibly for identifying, anticipating and satisfying customers requirements profitably *source institute of marketing. Setting targets is a common approach but one that often fails for a number of reasons. Often the targets are not appropriate or where they are, once written, they are never utilised. Setting SMART targets can help with the former (but not with the latter) SMART stands for S We will write a custom essay sample on Introduction to Marketing in Travel and Tourism specifically for you for only $16.38 $13.9/page Order now We will write a custom essay sample on Introduction to Marketing in Travel and Tourism specifically for you FOR ONLY $16.38 $13.9/page Hire Writer We will write a custom essay sample on Introduction to Marketing in Travel and Tourism specifically for you FOR ONLY $16.38 $13.9/page Hire Writer Specific M Measurable A Attainable R Realistic T Time-constrained Therefore essentially SMART targets set out whats going to happen, whos going to do it, when its going to be done by, and how achievement will be measured. Easy to say much harder to do in practice and provide meaningful targets. Also it is vitally important to provide customers with the right product or service, this is noticeable when customers are purchasing a holiday. Since when you go into a travel agent you can see the different brochures they have on offer, this is because customers have different needs/ requirements, which need to be addressed. As a result when a customer is looking for a particular destination or resort then they need a brochure to be applied to this in terms of purchasing a holiday. E.g. skiing holiday not a summer sun destination. Many clients need to be provided with the right products and services and much of this can be done in a variety of ways such as informing the company as to what you requirements may be or need in the present or future. Or the company having the facilities to cater for the individual needs. During the year there is a significant fluctuation in prices this is because there is known as a high and a low season in the Travel and Tourism P4. industry. This is because there are periods when holiday purchases are significantly lower depending on the month. This is because people choose to take their children away mainly during school holidays which means that during the high season their will be more bookings. As a consequence the travel companies put up prices to compensate for the loss in trade during the lower seasonal months. However many people who dont work choose to purchase their holidays during the winter months this is predominantly noticeable in the old aged pensioners groups. Therefore making an advantage to the high and low season. In comparison to this parents or guardians have to pay a considerably higher price when taking their children away on holiday, for reasons mentioned above. Mainly a typical package holiday is sold from a travel agent, which are generally located in high street locations. Ideal for people to see when theyre out in their local town or city. As a result you can expect to find many different outlets which means there is plenty of choice for people to come across when purchasing a package holiday. The location of travel agents is largely to do with the population numbers, this is because more people equates to more money. Therefore with densely populated areas there is more shops and more travel agents, in comparison to sparsely populated areas such as village not benefiting from travel agents which means that they have to commute to purchase a holiday. If they decide to purchase through that means of purchase. Travel companies use different promotional methods to influence peoples decisions about purchasing a holiday. Travel companies use many different media forms to convey their message, which they are trying to portray to the consumer. Many people can see these promotional influences in the form of bill boards, TV advertisement, magazines, fliers, posters, letters, SPAM e-mails, internet pop-ups, newspapers, transport stations, and internet web page advertisement. As a result of their being many different forms of media advertisement available to the companies there is plenty of ways of encouraging prospective clients to purchase a travel and tourism product and service through their company. The major marketing management decisions can be classified in one of the four categories: ? Product. ? Price. P4. ? Place. (distribution) ? Promotion. These variables are known as the marketing mix or the 4 ps marketing. They are the variables that marketing managers can control in order to best satisfy customers in a target market. They marketing mix is portrayed in the following diagram. The firm tries to generate a positive response in a target market by blending these marketing mix variables in an optimum manner. Product. The product is the physical product or service offered to the consumer. In the case of physical products, it also refers to any services or conveniences that are part of the offering. In the travel industry the physical product is the actual holiday. Therefore differentiating in a physical product (the holiday) and a product you purchase in a shop for example. Product decision includes aspects such as a function, appearance, packaging, service, warranty etc. P4. Price. Pricing decisions should take into account profit margins and the profitable pricing response of competitors. (The Big 4) Pricing includes not only the list price, but also discounts, financing and other options such as leasing of properties in which company affiliated stores, offices etc are based. Place. Place (or placement) are decisions are decisions associated with channels of distribution that serve as a means of getting the product to the target consumer. As mentioned earlier. Distribution decisions include market coverage, logistics and level of service required. Promotion. Promotion decisions are those relating to communicating and selling to potential customers. Since these costs can be large in proportion to the product. Their needs to be analysis of the of the income generated by the sales which they can get from their financial records and the amount the company is prepared to pay or promotion of their products and services. This is noticeable during the low season when adverts are on the TV informing people about warm sunny location. Therefore influencing people to get away from the cold weather (due to autumn winter advertisement) therefore establishing the high seasons brochures. Which people can book in months or weeks in advance before the peek time for foreign transport to popular destinations. Many companies want to determine the future profit margins of their company, therefore market research is a significant advantage of what the customers needs and wants may be. Many companies entice people to fill in questionnaires by offering free holidays to popular destinations to a small number of lucky people (no guarantee of a holiday though!) Therefore companies can accurately gain an insight into the future outcomes for the company such as profit, amount of custom etc. P4. Therefore when people fill in the surveys companies can utilise the information and apply this to charts and see where the biggest needs and wants may lie, therefore giving the company the opportunity to apply these changes to the high season when business is busiest. Every person is classified; therefore companies can use this information in determining the products and services they should offer to their customers. Clients may be classified on gender, ethnic background, socio-economic group, age/ family circumstances, geographical location, and age. The information in which the travel companies have about potential clients can be focused or geared towards a particular market segment. Therefore increasing the productivity of the company in general. Target markets can be complex because there are many different types of people in which activities can be offered at particular clients. For summer sun holidaymakers, people can participate in many different activities, which the resort representative(s) talk about in the welcome meeting. For people who are going on sports holiday then sports and recreational facilities would be the main focus of the holiday in contrast to relaxation which would be associated with summer sun holidays or a health spa. Do not reproduce this work its a guide only! Dont forget the golden rule state your sources.