The Importance of cost information within companies

This brief study highlights the information about the Collection of Cost Data and Reduction of Business Costs and Planning and Controlling Costs. Reports start with the interdiction portion in which it discusses the importance of the cost information to the company. Second it explains cost categorizations, demands for such categorization. In add-on to that method of ciphering insistent values. In which it discusses the computation of mean, average and manner. Further methods of cal computation of scattering are besides included under the undertaking one. Third accent will be given to the indexs of the productiveness, effectivity and efficient of the company. Then it explains the betterment in quality of the merchandises and its indexs. Under the undertaking two accents will be given to the budgeting procedure, readying budgets such as gross revenues, production, material use, material purchase budgets and hard currency budgets. Finally it discusses the discrepancy analysis performed for the given informations in annexure and item analysis of direct labour, direct stuff, variable operating expense and fixed over caput are included in latter portion of the study.IntroductionCost Accounting is portion and partial of Management Accounting, Hence it ‘s better to understand the significance of the direction accounting. The Association of Chartered Certified Accountants ( ACCA ) defined direction Accounting as the â€Å" Application of accounting and statistical techniques to the specific intent of bring forthing and construing information designed to help the direction in its maps of advancing maximal efficiency and envisaging, explicating and organizing future programs and later in mensurating their executing â⠂¬  . Since Management accounting is concerned with information for direction intent. It is internal information for the organisation itself and is really seldom made in public, unlike fiscal accounting information. Although the cost accounting and direction accounting are oftener used together they do non give the same significance. Cost accounting is concerned with cost accretion for stock list rating for the readying of fiscal statements used in external coverage. On the other manus it is concerned with finding costs for merchandises, activities and entities to dispatch managerial maps of planning, commanding and determination devising. Hence Cost and direction accounting system should bring forth information to run into the undermentioned demand of the entity. Allocate cost between cost of goods sold and stock lists for internal and external net income coverage Provide relevant information to assist directors to do better determinations. This involves both routing and non everyday coverage. Routing information is required for a measuring the profitableness assorted sections of concern, doing merchandise mix and discontinuance determinations. Non everyday information is required for strategic determinations. Provide information for planning, control and public presentation direction. Planing involves interpreting ends and aims in to specific activities that are required to accomplish those ends and aims. Control is the procedure of guaranting that the existent results confirm with the planned results. Performance is so measured and compared with marks on a periodic footing. The term budget appears to hold been derived from the Gallic word â€Å" baguette † which means small bag or a container of paperss and histories. A budget is a formal operating program of action expressed in pecuniary footings for a given future period of clip. Simply, it is a elaborate program sketching, the acquisition and usage of fiscal and other resources over a specified clip period.Undertaking 01Cost categorizationCost is pecuniary step of the resources sacrificed to accomplish a specific aim such as fabrication or geting a merchandise. In other word cost is the sum of existent or nominal outgo incurred on or attributable to a specific merchandise or section or procedure or activity. Cost information is required to accomplish different sort of aims such as stock list rating, determination devising or control. Cost information can non be used in similar manner for all aims. Therefore cost is used in different manner. For this intent cost is classified in different ways. Cost categorization for stock list rating and net income measuring intent. Direct cost and Indirect cost Manufacturing cost and non fabrication cost Merchandise cost and period cost Occupation costs and procedure cost Cost categorization for determination devising intent. Fixed, variable, semi fixed, semi variable cost Relevant and irrelevant cost Sunk cost Opportunity cost Fringy cost Cost Classification for control Controllable cost Uncontrollable costNeed for Cost ClassificationCost categorization for stock list rating and net income measuring intentDirect cost and indirect costDirect cost – Are those costs can be specifically and entirely identified with the specific cost aim in an effectual mode. Direct cost can be farther divided in to three parts by sing the elements of cost. Direct stuff – The cost of stuffs which become a portion of the finished merchandise. Direct labour – The payments made to employees who are straight affecting in the fabrication procedure. Direct Expense – The disbursals other than direct stuff or direct labour which are straight attributable to a specific cost aim. Indirect Cost- Are those cost that can non be specifically or entirely identified with a cost aim in an effectual mode. These are normally referred to as overhead cost. These are three types. Indirect stuff cost- Cost of those stuff which are non become portion of the finished merchandise is termed as indirect stuff cost. Indirect labour cost- Payments made to employees who are non straight affecting in the fabrication monetary values. Indirect Expenses – Those cost other than direct cost indirect stuff seashore and indirect labour cost.Fabrication and non fabrication costThe cost incurred for fabricating a merchandise is termed as fabrication cost. This consists of direct stuff cost, direct labor cost, direct disbursal and fabrication operating expenses cost. Non Manufacturing cost The cost incurred for the activates other than fabrication of a merchandise is called not fabrication cost. Normally fabricating cost is included to value the stock list but non fabrication costs are charged to gain and loss history.Merchandise cost and period costMerchandise cost is these cost that are identified with goods purchased or produced for resale. In other words those costs which are attached to the merchandise that are included in the stock list rating for finished goods, or work in advancement are termed as merchandise cost. Time period cost is those costs which are attached to a specific period and therefore they are non included in the stock list rating. These costs are treated as disbursals for the period in which they are incurred and charged to income statement. Hence these cost rare non attached to a merchandise.Job cost and Procedure costJob bing system is applied where broad scope of occupations or orders received and every occupation is non equal. Therefore cost of each occupation is calculated individually. Hence occupation cist is those cost which are attached to a specific occupation. Procedure bing system is applicable where many units of the same merchandises are manufactured. Cost of a unit is to be measured by spliting the Cost of production for the period by figure of units produced. Hence procedure cost is those which are attached to a fabrication procedure. Cost categorization for determinations doing Fixed, variable, semi fixed, semi variable cost This categorization is done based on the behaviour of cost. Harmonizing to behaviour cost are classified in to four parts. Under this categorization costs are classified by sing their behaviour with regard to the Variable Cost Variable cost is those costs that vary in direct proportion to the degree of activity ( Production Volume ) Fixed Costss Those costs that remains changeless over broad scopes of activity. These costs are non altering within short tally with the alterations in production volume. Since the entire fixed costs remain unchanged that cost spread over the big figure of units when the production volume is increased and so fixed cost per unit is decreased. Semi Fixed cost Semi fixed cost are those costs that jump in to different fixed cost degrees at critical points of activity within short tally. Semi Variable cost Those cost that consist of both variable and fixed constituent.Relevant and irrelevant costRelevant cost is those costs that differ among alternate classs of actions. Therefore when determination is made those costs are relevant for the division. Cost can be changed by determinations. Irrelevant costs are those cost that do non differ among alternate classs of action. That cost will non be changed by a determination and cost can non be saved non taking a given class of action. These are common to all classs of action.Sunk CostSunk cost is those cost that have already been incurred for the acquired assets. These costs do non differ among alternate classs of action. They have been created by a division made in the yesteryear and that can non be changed by a determination that will non be made in the hereafter. Therefore these costs are irrelevant for the determination. Opportunity cost Expected benefits of the chance that is lost or sacrificed when pick of one class of action. This cost is relevant for the determination. Fringy cost In economic sense the fringy cost is the extra cost of one excess unit of end product. But in accounting sense fringy cost is nil but variable cost. Cost categorization for Control For this intent of commanding cost duty centres are established. Cost centre is an organisational unit headed by a director who is responsible for the cost of that unit. Some cost points can be managed by the directors of the cost unit and some points can non be managed. Hence governable cost is those cost that are moderately capable to ordinance by director and he can act upon on cost. Whereas unmanageable cost are those cost that are non moderately capable to ordinance made by the director with whose duty those cost are being identified. But the director can non act upon on these cost from his action.C. )Consequences of the Calculations as per the appendix 01 to this studies is as follows.D. )Representative ValuessRepresentative values can be calculated by utilizing following methods, Arithmetical mean Median MannerDispersionThe grade to which numerical informations tend in to distribute about an mean value is called the fluctuation or scattering of the informations. Following are the of import methods of mensurating scattering. Scope Semi inert-quartile scope Average divergence Variance and standard divergenceE. )Arithmetical MeanArithmetical Mean is the common type widely used step of cardinal inclination. Arithmetical mean of a series is the figure obtained by spliting the entire value of the assorted points by their figure. There are two types of arithmetic Mean Simple arithmetic mean Weighted Arithmetical mean Mean = a?‘ x1+x2+x3 Nitrogen a?‘X = the amount of variables N= Number of observationsMedianMedian is the value of the point that goes to split, the series in to equal parts, one half incorporating values greater than it and the other half contain values less than it. Therefore series has to be arranged in go uping or falling order before happening the median.MannerMode is the most common point of the series. Mode is defined as the value of the variable which occurs most often in a distribution.ScopeIs the difference between the smallest value and the largest value in the distribution? It ‘s a unsmooth step of scattering. Range = Largest Vale- Smallest ValueSemi Inter- quartile ScopeIt can be defined as the half the distance between 3rd quartile and first quartile. Semi Inter quartile scope = Q3 – Q1 2Average DeviationIs the arithmetic mean of the divergence of a series computed from any step of cardinal inclination ( Mean, Median, Mode ) all the divergences are taken as positive. Hence it is a step of scattering based on all points in the distribution. M.D. = a?‘ degree Fahrenheit ( D ) Nitrogen D= divergence from mean f= several frequenceStandard DeviationThis can be defined as the positive square root of the arithmetic mean of the squares of the divergences of the given observation from their arithmetic mean. 2 = a?‘ ( X -X saloon ) 2 NitrogenProductivenessAs koontz and O ‘ Donnel, productiveness is the input: end product ratio with in a clip period with due consideration for quality. As a expression, Productivity = Output Input signal In its really simple signifier, productive people are capable of acquiring more end product with less input. This is nil to make with sum of resources we have, but how good we are overseas telegram of utilizing available resources to accomplish higher degree of input. Productiveness can be measure through input end product ratio. If the ratio gets high figures than the budgeted figure shows the betterment in productiveness of the company.EffectivenessHarmonizing to Drucker, is â€Å" making right thing † , which denotes that resources are used to accomplish the intended aims. It s evidently connected with the end product of a procedure. Improvement in effectivity of the company indicates through if the figure of units produced for the twelvemonth is greater than the budgeted production units for the twelvemonth.Efficiencyâ€Å" Making thing right † . Hence efficiency is evidently connected with the usage of input. If anything is done with a minimal usage of resources, with no wastage and mopess, the manner it is done is efficient. If the manner something is done is sound so t is efficient. Efficiency of the company indicates through decrease of direct labor cost per unit of end product, direct stuff cost per unit of end product and direct over caput cost per unit of end product. Direct labour cost per unit of out moue can be calculated by spliting the entire labor cost for the period by the figure of units produced. As such direct stuff cost for the period and direct over caput cost for the period besides divided by the figure of unit produced for the same period in order to bring forth the direct stuff cost per unit of end product and direct operating expense cost per unit of end product severally. This can be compared with the current twelvemonth and last twelvemonth.QualityTo run into the challenges of the competition, organisations are trusting progressively on higher quality. Although quality has ever been of import many organisations traditionally merely emphasizes sensible quality. It was and likely still is by and large believed that high quality is associated with high cost. High quality had non been stressing in the yesteryear because traditionally, the cost accounting system did non mensurate the costs associated with utilizing hapless quality stuff and bring forthing hapless quality merchandises. Cost comptroller was by and large involvement in fiscal steps. Cost of hapless quality are by and large non fiscal in nature hard to mensurate and hence ignored. Management who relied upon traditional cost accounting studies was by and large incognizant of the high cost of hapless quality. This had contributed to the gradual eroding of competitory advantages of many organisations peculiarly against those organisations where there was a great trade of accent on quality including such characteristics as entire quality Control. J. ) Cost accountant tins steps quality. Quality steps include fiscal every bit good as non fiscal.IndexsMeasure of Vendor PerformanceDelivery on clip Right quality Right measure Fair monetary value and footings Willingness to work together to work out the jobs Vendor public presentation is an of import since if seller or provider who do non adhere to high quality may present hapless quality stuff, unequal measures and do late deliver. As such cost of merchandises may increase and quality of merchandises lessenings.IndexsMeasure of Manufacturing PerformanceDefects rates Percentage output Bit Rework Unscheduled machine down clip If defects rates and bit values are high and unscheduled machine down clip are high indicts the hapless fabrication public presentation ensuing hapless quality to the company. Finally step of client public presentation in footings of following indexs is of import since good public presentation show the high quality of the company. If figure of ailments are less, favourable feedback from the clients, merchandise failures at client locations are less and decreased guarantee disbursals shows the improve quality of the company.IndexsMeasure of Customer AcceptanceNumber of client ailments Feedback from clients Merchandise failure at client locations Guarantee ExpensesUndertaking 02A. )Budget is a elaborate program sketching the acquisition and usage of fiscal and other resources over a specified clip period. Phases of Budgeting procedure Communicating inside informations of budget policy and usher lines to those people responsible for the readying of budgets. Determining the factor that restricts end product. Preparation of gross revenues budget Preparation of functional budgets Negotiation of budgets with higher-ups Coordination and reappraisal of budgets Concluding credence of budgets Ongoing reappraisal of budgetsB. )Fixed Budgets It is prepared based on one degree of end product. If existent end product differs from budgeted degree of end product, discrepancy will originate. Therefore it ‘s prepared on the premise end product and gross revenues can be estimated with just grade of truth. In the state of affairss where gross revenues and end product can non be estimated accurately, fixed budgets do non accommodate and flexible budgets can be used. Flexible budgets A budget which recognizes the difference between fixed and variable costs in relation to fluctuations in end product, turnover or their variable factors such as figure of employees are designed to alter appropriable with such fluctuations.C. )Gross saless, production, material use, Material purchase and direct labor budgets for the Grose Limited are depicted on Annexure 02 to this study.D. )Flossy Limited Cash budget for the period of 03 months is shown in annexure 02 to this study. Balance at the terminal of the each month is as follows. January =? 25,000 February =? -125,000 March = ? -45,000E. ) & A ; F. )Variance computation for the Frost Production Company Ltd. Is shown in annexure to the studyG. )Operating statement is shown in annexure to this study.H. )Consequences of the operating statement shows the snap shooting of the differences between the budgets and existent figures, However detail analysis of each cost point is required to do good determinations.I. ) & A ; J. )Direct stuff discrepancy of the company indicates that existent proportion of stuff used are more than the standard proportion since it gives minus figure of 200. Direct material Output discrepancy examines the differences between the standard output of the existent stuff input and the existent output, both valued at the standard stuff cost of the merchandise. Direct labor discrepancy is the difference between the existent direct labour cost and standard direct labor cost for a period of clip. In this neither instance there is nor difference between the existent and standard cost. Null figure is given due to negative labour rate discrepancy of 800 and positive labor efficiency discrepancy of 800. Variable operating expense cost discrepancy besides recorded as Zero bespeaking there is no difference between budgeted figures and existent. This is as a consequence of the Unfavorable variable over caput outgo discrepancy of 200 and favourable discrepancy of variable over caput efficiency discrepancy of 200. Finally the fixed over caput outgo discrepancy shows the favourable discrepancy of 400 taking to the consideration of budgeted and existent fixed over caput cost. Whereas fixed over caput volume discrepancy is recorded as nothing.DecisionCollection of Cost Data and Reduction of Business Costs -Those cost aid to see the timing and hazard of the benefits from stock ownership and helped to do good determinations hence monetary value of the houses ‘ common stocks additions. Planing and commanding cost – Budgeting and other cost information are necessary for the directors who held responsible for a specific point of cost to stipulate bound on how much can be spent. This bound may be adjusted depending on the activity during the period.

High School and Social Support Essay

The purpose of the study was to determine possible differences in leadership behaviors, using the Revised Leadership for Sport Scale (RLSS), between male and female coaches and among different coaching levels. The researchers submitted two hypotheses. The first hypothesis was that male and female coaches would respond differently to the RLSS in overall leadership behaviors. The second hypothesis was that differences on the RLSS would occur among coaching levels: junior high, high school, and college. The sample was nonrandom, including 162 coaches that were chosen on a volunteer  basis. Within the sample, 118 (0. 73) of the coaches were male, while 44 (0. 27) were female. With regard to coaching level, 25 (0. 15) were junior high coaches, 99 (0. 61) high school, and 38 (0. 24) at the college level. While this is a good sample size, the problem lies with the distribution of the sample. The sample number for junior high coaches, in particular, is rather low. A larger sample with regard to all categories would have aided in the data analysis, particularly when looking for possible interactions between gender and coaching level. The instrument utilized was the Revised Leadership for Sport Scale (RLSS) developed by Zhang, Jensen, and Mann in 1996. This scale is used to measure six leadership behaviors: training and instruction, democratic, autocratic, social support, positive feedback, and situational consideration. The scale uses 60 statements, which were preceded by â€Å"In coaching, I:† A Likert scale was then given for each statement: 1 = never; 2 = seldom; 3 = occasionally; 4 = often; and 5 = always. This produced an ordinal level data set. Scales were administered in a number of environmental settings: classrooms, gymnasiums, practice  fields, and offices. The internal consistency for each section was calculated: 0. 84 for training and instruction; 0. 66 for democratic; 0. 70 for autocratic; 0. 52 for social support; 0. 78 for positive feedback; and 0. 69 for situational consideration. There was no information, however, regarding the validity of the RLSS. A MANOVA was used to analyze the data for differences between male and female coaches with regard to leadership behaviors. This is not consistent with the type of data collected. The RLSS used a Likert scale (ordinal), yet a MANOVA would be most  applicable for normally distributed, quantitative data. The analysis showed there were no significant differences between male and female coaches in overall leadership behaviors. When the six leadership styles were examined separately, there was a significant difference in social support between males and females. In general, females scored much higher than did the male coaches. A MANOVA was also used to examine the data for differences between the three levels of coaching (junior high, high school, and college) with regard to leadership behavior in general. There were significant differences between the three levels. When breaking down the six behaviors and examining them individually, an ANOVA was used to analyze the data. Again, because the data for the RLSS is ordinal, an ANOVA is not the best analysis tool. The three coaching levels scored differently on three of the six behaviors: democratic behaviors, training and instruction, and social support. High school coaches scored much higher than college level coaches in democratic behavior. Junior high coaches were significantly lower in training and instruction than either high school or college coaches. Junior high coaches also demonstrated a lesser degree of social support than either the high school or college coaches. A MANOVA was again used to analyze the data for any interaction between gender and coaching level with regard to overall leadership behavior. Once again, a better analysis method could have been chosen based on the nature of the data collected. The results indicated no significant interactions. The ecological generaliziability for the study is fairly high. The surveys were mailed out, and returned on a volunteer basis. However, due to the nonrandom nature of the sample, the results would not generalizable beyond the 162 participants in the study. There was no effect size is listed for the study. In order to reduce threats to internal validity, the participants were asked to respond honestly and confidentiality was stressed so that the â€Å"coaches might feel more at ease in responding. † No other efforts were indicated. The researchers mention that the scales were given in a variety of settings. This could present a threat to the internal validity in that participants might not have been entirely focused on completing the scale, but instead on coordinating practice, completing  paperwork, etc. There are a number of other factors that could effect the internal validity of the study, yet were not addressed by the researchers. Coaching experience would greatly effect the responses of the participants, yet this was not considered in the study. The gender of the athletes may be a contributing factor to the coaches’ responses. It is not unreasonable to suppose that coaches of female athletes, particularly at the junior high and high school levels, will demonstrate more social support than those of male athletes. The nature of the  sport could also be critical. Certain coaching styles are more applicable for individual sports (wrestling, track, and tennis) than for team sports (football, soccer, and basketball). The socioeconomics and population of the school itself could play a factor. Certain schools have better athletes and programs in a particular sport, while others may not be able to field a winning team. In addition, at the high school level, coaches are occasionally asked/forced to work with a program they have no knowledge of or desire to coach due to staffing  shortages. This could dramatically influence a coach’s response to the scale questions. The history of the program as well as the individual coach’s personal coaching history could greatly influence responses. If the program has had several losing seasons in a row, perhaps the attitude of the coach could be different than that of a coach who has recently won a state title. An additional set of questions regarding the personal history of the coach in question could have helped reduce many of these threats. With additional information, the  researchers may have been able to use a modified matching system when analyzing the results. By increasing the number of independent variables to include things such as coaching experience and gender of the athletes, the researchers could have reduced some of the potential threats to internal validity. In addition, bringing coaches together to a common setting could have reduced location threat. Coaches meet seasonally for clinics. Perhaps obtaining permission to administer the survey during these meetings would have been possible. It would have also been possible to actually go to individual  schools and meet with the coaches as a group to administer surveys. This method would have given a good cross-section of gender and coaching experience for a variety of sports. While the study has merit, the methods need to be re-evaluated. The power of the study needs to be increased by obtaining a larger sample size. The numerous potential threats to internal validity need to be addressed and minimized where possible. It would also be helpful to be given data regarding the validity of the RLSS. Without these, it is impossible to evaluate the potential meaningfulness of this study.

Homer Adolph Plessy v Ferguson

In 1890, the State of Louisiana passed Act 111 that required separate accommodations for African Americans and Whites on railroads, including separate railway cars, though it specified that the accommodations must be kept â€Å"equal†. On any other day in 1892, Plessy with his pale skin color could have ridden in the car restricted to white passengers without notice. He was classified â€Å"7/8 white† or octoroon according to the language of the time. Although it is often interpreted as Plessy had only one great grandmother of African descent, both of his parents are identified as free persons of color on his birth certificate. The racial categorization is based on appearance rather than genealogy. Hoping to strike down segregation laws, the Citizens' Committee of New Orleans (Comite des Citoyens) recruited Plessy to violate Louisiana's 1890 separate-car law. To pose a clear test, the Citizens' Committee gave advance notice of Plessy's intent to the railroad, which had opposed the law because it required adding more cars to its trains. On June 7, 1892, Plessy bought a first-class ticket for the commuter train that ran to Covington, sat down in the car for white riders only and the conductor asked whether he was a colored man. The committee also hired a private detective with arrest powers to take Plessy off the train at Press and Royal streets, to ensure that he was charged with violating the state's separate-car law. In his case, Homer Adolph Plessy v. The State of Louisiana, Plessy argued that the state law which required East Louisiana Railroad to segregate trains had denied him his rights under the Thirteenth and Fourteenth Amendments of the United States Constitution. However, the judge presiding over his case, John Howard Ferguson, ruled that Louisiana had the right to regulate railroad companies as long as they operated within state boundaries. Plessy sought a writ of prohibition. The Committee of Citizens took Plessy's appeal to the Supreme Court of Louisiana, where he again found an unreceptive ear, as the state Supreme Court upheld Judge Ferguson's ruling. Undaunted, the Committee appealed to the United States Supreme Court in 1896. Two legal briefs were submitted on Plessy's behalf. One was signed by Albion W. Tourgee and James C. Walker and the other by Samuel F. Phillips and his legal partner F. D. McKenney. Oral arguments were held before the Supreme Court on April 13, 1896. Tourgee and Phillips appeared in the courtroom to speak on behalf of Plessy. It would become one of the most famous decisions in American history because, for the first time, it established that state-mandated racial segregation was protected by federal law. Arrested, tried and convicted of a violation of one of Louisiana's racial segregation laws, he appealed through Louisiana state courts to the U. S. Supreme Court, and lost. The resulting â€Å"separate-but-equal† decision against him had wide consequences for civil rights in the United States. The decision legalized state-mandated segregation anywhere in the United States, as long as the facilities provided for both blacks and whites were putatively â€Å"equal†. In a 7 to 1 decision handed down on May 18, 1896, (Justice David Josiah Brewer did not participate) the Court rejected Plessy's arguments based on the Fourteenth Amendment, seeing no way in which the Louisiana statute violated it. In addition, the majority of the Court rejected the view that the Louisiana law implied any inferiority of blacks, in violation of the Fourteenth Amendment. Instead, it contended that the law separated the two races as a matter of public policy.

Quiet Torrential Sound by Joan Ackermann and a Seinfeld episode Essay

Quiet Torrential Sound by Joan Ackermann and a Seinfeld episode written by Larry David - Essay Example Of course, the main character of the story is Jerry Seinfeld, named after the writer and the producer. He is regarded as the â€Å"voice of reason† (buddychai, n.p). The entire story revolves around this life, and he has appeared consistently in all the episodes of all the different seasons. He is one of those characters, who have a focal point in the lives of the people around him, which include his best friend, his neighbor and his ex-girlfriend. The character of Jerry Seinfeld is mirrored after a real person, for his career in the show remains, that of a stand-up comedian, which also forms the career of the actual person. Jerry brings life to the sitcom, with his comments about his friend’s habits, who are to the say the least, quite quirky and live a very laidback life. This makes the character of Jerry quite observational. One would also find it interesting to observe that Jerry’s identity is closely intertwined with that of his friends. Jerry’s chara cter is shown in the light, through his social network. Prying by George into Jerry’s life shows the viewers about Jerry’s insecurities. Elaine always remarks on how Jerry breaks up with women almost every week, because he always finds reasons to break up with women, including the fact that he breaks up with a woman, because she had manly hands. Moreover, one can also notice Jerry’s stubbornness, for example, when he buys his parent’s car repeatedly, which actually affected him financially. However, any viewer would realize that although the show was meant to be about â€Å"nothing†, it actually shows everything there is about to life that is wholly represented by Jerry’s character. Although he is often frustrated with his friends’ habits, he always finds love and care for them. For example, in one episode â€Å"The Invitations†, Jerry became deeply worried, when George was about to get married because he felt that their group will not be the same

Introduction - Rationale - Conclusion Essay Example | Topics and Well Written Essays - 2500 words

Introduction - Rationale - Conclusion - Essay Example Tentative research show that the use of the internet for marketing purposes can make the operators of tourism and travel services easily bridge this gap between the suppliers and the consumers. As already previously discussed, tourism is reliant on a cycle known as the travel cycle, which entails dreaming, researching, booking, experiencing then sharing of the experience (Leigh et al 2013, p.90). The dreaming stage of the traveller or the tourist occurs at the preliminary stages mostly when the potential tourist or traveller uses the internet to look for the most affordable and reliable means of travel by reviewing web pages or videos that ultimately inspires him to want to travel. The consumer then researches and narrows down on his travel options through the making of requests through queries. This is the most important stage for the future successful tourism or travel supplier as it enables the collection and evaluation of the path that determines the path and the power of the tou rist or traveller towards purchasing. Knowing what is likely to happen in the future fascinates each and every man kind and tourists are no exception (Yeoman 2012, p.1). In tourism circles this is significant in the sense that it helps us understand tourism from a sustainability point of view as the industry players that is the tourism and travel suppliers become more prepared and find out the best answers to challenges that are likely to be met in future. The importance of future tourism is intertwined with that of the travel agencies especially those that are internet-based. Tourism experts agree that the internet is an important factor in the distribution and communication of services and products to the global market and eventually all players in this field may be forced to embrace the internet as a means of marketing for the services. Despite this, others argue that the internet will not automatically make the travel agencies dispensable as there are still consumers who insist on the personal touch that may be offered by physical agents as the information supplied needs to be in a continuous manner. The internet as a tool used for marketing is therefore complementary to the physical tourism and travel agent (Palmer and McCole 1999, pp.33-47). Other researchers look at the relevance of the internet based travel agencies as merely to reduce cost by eliminating the intermediaries who increase the total costs incurred in procuring a travel or tourism service or product (Barnett and Standing 2001, P.143). The travel industry and the tourism industry is therefore a major user of the internet that needs to constantly seek new methods of improving the services and products offered to consumers in order to fit in the current and future trends in marketing. Rationale The revolution of the internet is applicable in all aspects of the public especially those wishing to travel. This calls for traveler and tourism suppliers to investigate what motivates consumers of th e tourism and travel services to go into the internet to shop or buy products and services online. The reason for the increased uptake of internet in the marketing of travel products can be attributed to factors such as the ability of one to have one-to-one marketing and can support an interaction between the

Persuasion and Argumentation Research Paper Example | Topics and Well Written Essays - 1250 words

Persuasion and Argumentation - Research Paper Example sitized children through operant and classical conditioning, while also presenting role models of violence; nevertheless, some of Grossman’s claims have to be checked for their accuracy and generalization effects. Grossman effectively uses ethos to establish his credentials as someone who knows what he is saying when it comes to training people to kill. He describes his profession and experiences with the army to underline that he has valid empirical and anecdotal knowledge, which can back up his claims. He says that he has travelled the world to train medical, law enforcement, and military personnel sharing knowledge about warfare conditions. He also claims to be an expert in â€Å"killology† because he is a psychologist and a former U.S. Army Scout Ranger. Killology is a new branch of science that concerns the study of how and why people kill each other during war, as well as the causes of violence. His credentials and experiences are important to ethos because he effectively establishes his background and proficiency on this matter. He stresses that he possess an insider experience and he can see valid parallels between training soldiers to kill and how the media trains children to kill as well. His beliefs support numerous studies, such as those from Daly and Perez in 2009 and Huston-Stein et al. in 1981, where exposing pre-school children to media violence increased aggressive behaviors and decreased pro-social behaviors. These studies are similar to the studies and experiences that Grossman mentions, which strengthens his credibility as a valid critic of the effects of violence in media on children. Grossman uses simple emotional images to evoke revulsion for media violence. In a study which explains the connection between TV violence and actual violence, he stresses that it takes fifteen years to condition people to kill. He says that the â€Å"prime crime age† is 15 years because â€Å"that is how long it takes for you to reap what you have sown when you

Short paper Essay Example | Topics and Well Written Essays - 500 words

Short paper - Essay Example It can be said beyond doubt that academic education plays an important role in sharpening and broadening the minds of the students, however practical application of the theoretical studies do much more. Providing vocational education in the high schools also diversify the curriculum, providing students with greater learning and experience. If a person wishes to pursue a career in a technical field, he needs to have a solid foundation and practice to ensure a successful career. This foundation can be made if high schools offer optional vocational education to its students. Vocational education also prepares the students for their practical life by granting them exposure to the practical work. If the students get vocational education during their high school, they can also polish their skills by working part time in the related field; so that by the time, their high school is finished, they would be ready to follow their respective careers. Providing vocational education in high school also allows the students to recognize their interests so that, in future they can opt for a career that suits their liking. The market for skilled technical labor is constantly on the rise. Technical workers are hugely in demand and thus get high compensations for their work. For the country to fulfill its technical needs, it requires a greater supply of such labor. Not everyone plans on attending further education in university or college.