Quiz Essay example - 902 Words

1. Turnadot Sons is a small wholesaler of decorative cast iron objects. The following events, related to a special customer order, occur as described below;? August 5, 2005: Turnadot receives the special order for 200 outdoor planters at a selling price of $50 each, including delivery at a future convenient time and location. The customer, with whom Turnadot has had a long-term, trouble-free relationship, pays $3,000 as a deposit and agrees to pay the rest on delivery. Turnadot immediately orders $4,000 worth of planters from its supplier and pays a $1,000 deposit for them.;? August 27, 2005: Turnadot pays $3,000 balance due to the supplier upon delivery of the planters to its warehouse.;? September 5, 2005: The customer calls for†¦show more content†¦Debit the current asset advances to suppliers $1,000, credit cash $1,000;? Debit inventory $1,000, credit cash $1,000;? Debit cost of goods sold $4,000, credit cash $1,000, credit accounts payable $3,000;? Debit cost of goods sold $1,000, credit revenues $1,000;3. Turnadot Sons is a small wholesaler of decorative cast iron objects. The following events, related to a special customer order, occur as described below;? August 5, 2005: Turnadot receives the special order for 200 outdoor planters at a selling price of $50 each, including delivery at a future convenient time and location. The customer, with whom Turnadot has had a long-term, trouble-free relationship, pays $3,000 as a deposit and agrees to pay the rest on delivery. Turnadot immediately orders $4,000 worth of planters from its supplier and pays a $1,000 deposit for them.;? August 27, 2005: Turnadot pays $3,000 balance due to the supplier upon delivery of the planters to its warehouse.;? September 5, 2005: The customer calls for delivery of the planters, and pays the balance of $7,000 when they arrive at the customer site.;On August 27, 2005, upon delivery of planters to Turnadots warehouse and payment of $3,000Show MoreRelatedEssay The Quiz Sh ow1015 Words   |  5 Pages The film, â€Å"The Quiz Show† is about the famous public revealing of a rigged television production called Twenty-One during the 1950s. The shows main attraction, a Jewish Queen’s resident named Herbert Stempel, rose to fame as families around the county watched the bright contestant correctly answer question after question, week after week. As ratings and profits began to plateau sponsors and producers felt a change of face was necessary. Producers recruit Charles Van Doren an instructor from ColumbiaRead MoreEssay about Representation of Class in the Film Quiz Show784 Words   |  4 PagesRepresentation of Class in the Film Quiz Show When producing any form of media you must be careful with your representation of people. You have to be extremely cautious when you produce something that will be seen by lots of people. It is too easy to offend people in this day and age, and it is therefore imperative that you give accurate representation. However, because of the over-sensitivity in society we are left with very little belligerent or provocative contentRead MoreSports Leadership Of The 21st Century1105 Words   |  5 Pagesyoung experts and sport administration understudies get to be pioneers in various regions of sports. Dockweiler, S. (2014, August 2). Https://www.themuse.com/advice/the-most-useful-personality- quiz-youll-take-this-week. Retrieved September 25, 2016, from http://time.com/3074037/personality-quiz/ This quiz by Dockweiler will not only help you to discover traits about yourself that you may have not noticed before, but its an actual eye opener and he has some great ideas that may be beneficial in theRead MoreDr. Kirklands Class Letter Essay807 Words   |  4 Pagesmeans that it is imperative to do well when it comes to the â€Å"easy points† – that is the lecture participation, section participation, and chapter quizzes. These are some of the things that worked best for me in ensuring a high grade: Attending every quiz section and lecture section is important, since participation counts for every day you show up, not to mention the material covered in section often involves the tricky concepts that will only benefit you through practicing them. 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When I am a leader of a group people sometimes say that I am a excellent leader. If teachers give me a task I can be highly effective. I will be highly effectiveRead MoreQuiz837 Words   |  4 PagesQuestion 1 1 / 1 pts According to the text, which of the following is NOT recommended when you are attempting to establish confirming relationships with others in the organizational setting?lt;brgt; According to the text, which of the following is NOT recommended when you are attempting to establish confirming relationships with others in the organizational setting? Attempt to focus on problem solving. Be as honest as possible. Use evaluative you language. Use evaluative youRead MoreGlossary Concept Quiz : Glossary Quiz812 Words   |  4 PagesAli DeLine Ortiz Edu 201 February 1, 2016 Glossary Concept Quiz Chapter One: 1. Assessment-context that is defined clearly to learners and shows the assessors what the learners understands. 1. 2.Criterion-referenced test- discovering what a learner knows about addition tow digit numbers without regrouping the numbers. 2. Norm-referenced assessment- determination of how much a student knows compared to the other students. 3. Formative assessment-Teachers that collect evidence about what a studentRead MoreFinal Quiz1080 Words   |  5 PagesWeekly Quizzes – 15% You are expected to complete each quiz as you finish reading a chapter. The quiz on the reading is due on Monday the week after the reading is assigned by class time (5:00 p.m. Central Time). The system will lock quizzes at that time, which means that incomplete quizzes will be submitted automatically. Because you have at least a week to complete each quiz, I will not re-open quizzes after the due date has passed. The quizzes are open-book. You are allowed two untimed attemptsRead MoreQuiz2161 Words   |  9 PagesWeek 2: Exercises and Homework Problems 1. Of the adult U.S. population, 36% has an allergy. A sample of 1200 randomly selected adults resulted in 33.2% reporting an allergy. a. Describe the population. b. What is the sample? c. Describe the variable. d. Identify the statistic and give its value. e. Identify the parameter and give its value. 2. (HWK) A drug manufacturer is interested in the proportion of persons who

Looking Through The Eyes Of Female Narrators - 1833 Words

Looking through the eyes of female narrators provides an opportunity to complete the story of a time period one hasn’t experienced and discover women in history. In primary historical accounts, as well as dependable sources such as textbooks, history is often about the men that fought the wars, the men that had ideas, and the men that are remembered. Historical fiction, however, is a medium that provides authors with the chance to tell a story often narrated or focused around the story of a woman or women from a certain time period. This teaches readers about the women and their roles across the ages. Historical fiction tells an important, missing point of view: the stories left untold. Historical fiction is defined as â€Å"a work of writing that reconstructs the past† (study.com). ‘Re-imagined’ fiction embodies real past events, people, and culture in a fictional story. The goal of historical accounts is to prove what actually happened as well as what was documented. Historical fiction can tell what is hidden underneath logic and reality. Not only women are excluded, but colored people, queer people, disabled people, and mentally ill people are also left out of the record. It is generally the author’s goal to portray an underrepresented side or layer of a story. Writing women into our history through fiction based on real accounts is not only an important project, but it can also be a controversial undertaking. The problem with telling the stories of these women is the scarcityShow MoreRelatedThe Yellow Wall Paper By Charlotte Gilman1139 Words   |  5 Pageslight how much the narrator hates wallpaper and is a significant symbol portray al of awful state. The yellow wallpaper can have a representation of many conditions and ideas, among them, the mental state of the narrator. The paper is going to survey what the yellow wallpaper represents and notice how it is being depicted over the progression of the story. In addition, it will be explored why the yellow paper is likened to the narrator’s mental state. We start this by looking the state of women inRead MoreThe s Cane, Misunderstanding, Violence, And Even Death1639 Words   |  7 Pagesand they cannot see the interiority of the female character. The use of connecting women to nature suggests that Jean Toomer is looking at gender and how masculinity shapes the female role into isolation as physical objects of sexual desires. Communication fails because men only regard women as surfaces that have no identities. Men fail to understand or communicate with women because there is no spiritual connection – only physical. In Cane, the female characters, b lack and white, become symbolicRead MoreAnalysis Of Edgar Allen Poe s Tell Tale Heart895 Words   |  4 PagesIn Edgar Allen Poe’s Tell-Tale Heart, the narrator says â€Å"It is impossible to say how first the idea entered my brain; but once conceived, it haunted me day and night.† The narrator uses illustration to prove that he is not insane, and plans a story as evidence. In this story, the primary condition is the narrator s decision to kill the old man so that the man s eye will stop looking at the narrator. The eye, the watch, and bedroom are examples of symbolism and imagery that add to the narrator’sRead MoreInvisible Man By Ralph Ellison1012 Words   |  5 Pagesare involved in an equality group, and characterizes males as the dominant and working gender. In the beginning of the novel, the exposed female in the battle royal scene displays the objectification of women where the narrator is only viewing the girl as an object that provides physical pleasure, rather than a person with a mind and subconscious. The narrator sees â€Å"[...] a magnificent blonde -- stark naked,† and describes that â€Å"The hair was yellow like that of a circus kewpie doll, the face heavilyRead MoreBoys and Girls by Alice Munro1683 Words   |  7 Pagesworld. Through first-person narration, Munro shows the girls views of femininity by describing the girls interpretations of her parents shaped by indoor and outdoor territoriality, criticism and variety of pressures directed at her by society and family members and the mysterious alterations in her personal night stories and behaviour towards Flora and Laird. Boys and Girls is a story which emphasizes the invisible societal and parental forces that shape children, in this case, the narrator andRead MoreEssay Battle Royal, by Ralph Ellison1341 Words   |  6 PagesEllison’s Powerful Battle Royal      Ã‚   I felt a wave of irrational guilt and fear. My teeth chattered, my skin turned to goose flesh, my knees knocked. Yet I was strongly attracted and looked in spite of myself. Had the price of looking been blindness, I would have looked. (Ellison 939)    These insightful words written by Ralph Ellison in the powerful short story Battle Royal, which later became the first chapter in the critically acclaimed novel Invisible Man, convey the repressedRead More The Tell Tale Heart by Edgar Allen Poe and Eveline by James Joyce1525 Words   |  7 Pageslove with Frank when she isnt really. In The Tell Tale Heart, the story contains a nameless narrator who is the central character of the story. The narrator may be male or female because Poe uses only I and Me in reference to this character. Most readers may assume that the narrator is male because it is written in first person by a male author but the story can also be plausible if the narrator was a woman. In the times Poe was writing, he would be creating a story whose impact would be Read MoreMemoirs of a Woman of Pleasure by John Cleland1447 Words   |  6 Pages A unique characteristic of Cleland’s engagement with female virtue is his recognition of rethinking morality. After all, when people think about morality, engage in current ways of conduct in their society, and perhaps recall the very first teachings of ‘value,’ these ideas are very frequently conventionalized in their minds. 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A feminist socialist and a realist novelist capture moments that make their readers rethink life and the world surrounding. Gilman’s â€Å"The Yellow Wallpaper† was first published in 1892, about a white middle-class woman who was confined to an upstairs room by her husband and doctor, the room’s wallpaper imprisons her and as well as liberates herself

The History of Espn Free Essays

$91, That’s all it cost to have ESPN incorporated back in 1978, when it was only run by three people, Bill Rasmussen, Scott Rasmussen, and Ed Eagan. Now if you take a look at ESPN today, you’ll see one of the world’s largest broadcast corporations. The History of ESPN is a long and pretty interesting story. We will write a custom essay sample on The History of Espn or any similar topic only for you Order Now Like stated above, the history of ESPN truly begins on September 7th, 1978, when the three founders paid $91 to have the company incorporated. After deciding to go with a 24-hour broadcasting schedule, ESPN debuted with Sports Center later that month, and then began to air a large variety of sports ranging from professional soft ball, to NCAA wrestling. Their fist dabble into a massive professional sport would be with the United States Football League, who’s games would be aired on the network. The league only survived for three years, but it gave the network the experience it needed when they gained partial rights to air Sunday Night football games, in 1987. Sunday Night Football would be on the network for nineteen years, till they switched to Monday nights. These are just the starting years to the massive behemoth that is ESPN. The 1990’s, a good a time period as any for ESPN. They gained rights to air MLB games, and also saw the founding of ESPN 2, in 1993. ESPN radio kicked of a year before ESPN 2, in 1992, making the company multi medial. 1996 saw the presence of Disney corperation, the parent company of ESPN, merge ABC sports and ESPN together. In 1997, ESPN started using SKYCAM to air it’s NHL games, and would soon put that innovative tech to use with the three other major sports leagues, MLB, NFL, and NBA. Company founders were long gone now, and things were looking really good for the future of the company. How to cite The History of Espn, Papers

Case Study on Capital Gains Tax and Fringe Benefits Tax

Questions: Case study 1: Capital Gains Tax. 2: Fringe Benefits Tax. Answers: Answer to Case Study 1:- a) Calculation of Net Capital Gain/ Loss of Individual Taxpayer:- It is assumed that Dave Solomon, is an individual, whose main source of income is the salary, paid by his employer. He is not involved any kind of trading business. The assets sold by him in the current tax year can be considered, completely, as his capital assets. Moreover, he has generated any revenue from those assets earlier. Calculation of Net Capital Gain/Loss:- The net taxable capital gain or loss, generated from the sale of assets by David Solomon in the current tax year, is presented below (Law.ato.gov.au, 2016):- Name of Taxpayer : Dave Solomon Type : Individual Calculation of Net Capital Gain/Loss for the period ending on 30th June,20. Particulars Amount Amount $ $ a) Sale of Paintings : Selling Price of the Painting 125000 Less : Purchase Price of the painting 15000 Capital Gain on Sale 110000 Less : 50% Exemption on Capital Gain 55000 Taxable Capital Gain (A) 55000 55000 b) Sale of Luxury Motor Cruiser: Selling Price of the Cruiser 60000 Less : Purchase Price of the Cruiser 110000 Net Capital Loss (B) -50000 -50000 c) Sale of Shares: Selling Price of the Shares 80000 Less : Purchase Price of the Shares 70000 Less : Brokerage on Sale of Shares 750 Less : Stamp Duty on purchase of Shares 250 Taxable Capital Gain ( C) 9000 9000 Total Taxable Capital Gain (A+B+C) 14000 Less : Capital Loss of Previous Year 10000 Net Taxable Capital Gain 4000 Important Notes:- The capital gain on sale of the residential house of David Solomon is taken into consideration for ascertaining taxable capital gain, as the house was used for residential purpose by the taxpayer. According to the Australian Taxation Rule, any capital gain, generated from the sale of residential property is exempted from taxation (Woellner et al. 2012). The forfeiture of the deposits for breaching of contract by the purchaser has occurred within continuum of event. Therefore, the forfeiture of deposit is not considered as CGT event (Chan 2014). The painting, which has been sold in the current year, was purchased on not before 20th September, 1985, but on the same day. Therefore, it should be treated as a post CGT collectable asset and is allowed to have 50% exemption on the capital gain on sale of the asset (Conesa and Domnguez 2013). The luxury motor cruise is a personal asset and it has been owned by the taxpayer for more than 2 years. But, as the selling has generated capital loss, therefore, it is not allowed for 50% exemption (Faccio and Xu 2015). The shares, sold in the current year, are also purchased in the same period. The interest on loan, taken for purchasing the shares, is not considered as deductible expenses, as the taxpayer has not earned any income from the shares. The brokerage and stamp duty are incurred for acquiring and selling the asset. So, these costs are deducted from the respective capital gain (Harding 2013). The capital loss can be adjusted against capital gains only and it can be carry forwarded in future tax periods. Therefore, the capital loss of the previous year, is adjusted against the capital gain of the current year (Jacob and Jacob 2013). b) Consequences for Net Capital Gain:- The net capital gain, earned by David Solomon in the current year, will be added with the other assessable income to ascertain the net taxable assessable income of the taxpayer. The income slab for taxation purpose will be then determined on the basis of that net taxable income. c) Consequences for Net Capital Loss:- If David Solomon would generate any net capital loss, then that would be carry forwarded into next tax periods. It would be adjusted only if the taxpayer would generate any capital gain in future. Answer to Case Study 2:- a) Consequences Calculations for Fringe Benefit Tax of Periwinkle Pty. Ltd.:- Consequences for FBT:- It is assumed that Periwinkle Pty. Ltd. is a normal company and not entitled to any benefit for small business entities. The FBT consequences of Periwinkle, aroused for the benefits provided to Emma, one of the employee of the company is discussed below:- 1) It is assumed that the employee uses the car not only for office use but for non-work related purpose in frequent and regular basis. Therefore, the car benefit should be accounted for FBT as it is allowed to use for private purposes (Stilwell 2016). During the interstate travel of the employee, the car was parked at airport, not at the employers premises and the repairing of the car was annual maintenance type, not an unscheduled repairing. Therefore, the ten days, when the car was not used, also to be included in the FBT calculation (Hodgson and Pearce 2015). The statutory formula method is used for estimating the car fringe benefit. The calculation of car fringe benefit is shown in the following table:- Calculation Of Car Fringe Benefit:- Particulars Details Total Kms. Travelled during the FBT year A 10000 No. of Days in the FBT year B 366 No. of Days of Travel C 336 Annualised Kilometers (A x B/C) 10892.857 Statutory Rate as per Annualised Km. E 20.00% Cost Base F $33,000 No. of Days available for Private Use C 336 No. of days in FBT Year B 366 Taxable Value (FxExC)/B $6,059.02 2) The interest charged on the loan, given to the employee, should be treated as FBT. The Benchmark Interest Rate for such loan is 5.95% (Ato.gov.au, 2016). The company has charged the loan at an interest rate of 4.45%. As the actual rate is lower than the Benchmark Rate, the FBT should be calculated on the actual rate of interest (Pearce and Pinto 2015). The calculation for FBT on interest on loan is shown below:- Calculation of Interest on Loan for FBT:- Particulars Details Loan to Employee A $500,000 Benchmark Interest Rate B 5.95% Actual Interest Rate C 4.45% Taxable Value Interest on Loan D = (AXC) $22,250 3) The bathtub provided to the employee at a special discounted rate, is a FBT expense. The taxable value of the bathtub is estimated at 75% of the normal selling price and the FBT is calculated accordingly in the following table (Ato.gov.au, 2016):- Calculation of Special Discount for FBT:- Particulars Amount $ Market Price of the Bathtub A 2600 Special Price for the Employee B 1300 Taxable Value of the Bathtub C=A x 75% 1950 Taxable Value of Benefit C - B 650 Calculation of FBT:- The Fringe Benefit Tax for Periwinkle Pty. Ltd. is calculated in the following table according to the above-mentioned assumptions (Ato.gov.au, 2016):- Name of Taxpayer : Periwinkle Pty. Ltd. Type : Company Calculation of Fringe Benefit Tax for the period ending on 31st March,2016 GST Inclusive GST Free Particulars Amount Amount $ $ Car Benefit 6059.02 Interest on Loan 22250 Sale at Special Rate 650 Total of GST Inclusive/Free Benefits 6059.02 22900 A B Gross-up Rate 2.1463 1.9608 C D Gross-up Value 13004.47 44902.32 E = A x C F=B X D Total Taxable Fringe Benefit 57906.79 G = E + F Fringe Benefit Tax Rate 49% J Fringe Benefit Tax Liability 28374.33 K = G x J b) Alternative Consequences:- If the employer, herself, purchased the shares, instead of her husband and earn dividend from such shares, then the part interest on loan for $50000, will be considered as an deductible expenses of the employee. Therefore, the FBT of the employer will also get reduced accordingly (Eccleston 2013). Reference List:- Ato.gov.au. (2016).How to calculate your FBT | Australian Taxation Office. Ato.gov.au. (2016).Property fringe benefits | Australian Taxation Office. Chan, C., 2014. Earnouts and CGT: Fine-tuning the.Tax Specialist,18(1), p.27 Conesa, J.C. and Domnguez, B., 2013. Intangible investment and Ramsey capital taxation.Journal of Monetary Economics,60(8), pp.983-995 Eccleston, R., 2013. The Tax Reform Agenda in Australia.Australian Journal of Public Administration,72(2), pp.103-113 Faccio, M. and Xu, J., 2015. Taxes and capital structure.Journal of Financial and Quantitative Analysis,50(03), pp.277-300 Harding, M., 2013. Taxation of dividend, interest, and capital gain income Hodgson, H. and Pearce, P., 2015. TravelSmart or travel tax breaks: is the fringe benefits tax a barrier to active commuting in Australia? 1.eJournal of Tax Research,13(3), p.819 Jacob, M. and Jacob, M., 2013. Taxation, dividends, and share repurchases: Taking evidence global.Journal of Financial and Quantitative Analysis,48(04), pp.1241-1269 Law.ato.gov.au. (2016).TR 1999/19 - Income tax capital gains: treatment of forfeited deposits (As at 11 October 2000).

Customer satisfaction and willingness to switch Essay Example

Customer satisfaction and willingness to switch Essay Customer Satisfaction was recognized as major outcome of marketing activity which helps in explaining post purchase phenomenon such as repeat purchase and brand loyalty. Oliver (1999) defined Customer Satisfaction as the consumer s sense that consumption provides outcomes against a standard of pleasure versus displeasure. Eshghi, Roy and Ganguli (2008) suggested that relational quality, competitiveness, reliability, reputation and transmission quality are significant predictors of customer satisfaction. Aydin and Ozer(2005) defined it as customers overall (dis)satisfaction with the brand based on all encounters and experiences with that particular brand. Hence, in the study overall customer satisfaction with the service provider was evaluated instead of consumers specific transaction experiences. They also suggested that increased customer satisfaction, increased trust in the firm and switching costs are essential for customer loyalty. Customer loyalty is a relationship between relative attitude towards on entity and repeat patronage behavior (Dick and Basu, 1994. Oliver (1999) suggested that customer satisfaction and Customer Loyalty are linked inextricably. Harris and Goode (2004) suggested the satisfactions mediating role in the relation between perceived quality or value and loyalty. Anti n, Camarero, and Carrero (2007) have confirmed that the mediating effect of customer satisfaction between the predisposing (poor service quality and low firm commitment) and precipitating factors (price unfairness and anger incidents) of dissolution and the consumers switching intention. We will write a custom essay sample on Customer satisfaction and willingness to switch specifically for you for only $16.38 $13.9/page Order now We will write a custom essay sample on Customer satisfaction and willingness to switch specifically for you FOR ONLY $16.38 $13.9/page Hire Writer We will write a custom essay sample on Customer satisfaction and willingness to switch specifically for you FOR ONLY $16.38 $13.9/page Hire Writer Also, Spiros P. Gounaris, Nektarios A. Tzempelikos, Kalliopi Chatzipanagiotou (2007) explained how customer percieved value influences, through customer satisfaction and loyalty, the buying behaviour of consumers. In our study, the term perceived price is to mean the degree of reasonability which a customer associates a given price fixed for the usage of the mobile service, value- added services charges and the monthly rental charges. This is mainly a perception factor in the consumer mind. We test for the influence of this factor, the perceived price on the construct of customer satisfaction. Customer satisfaction in turn encompasses the comprehensive view of the mobile service provider in the customer`s mind. While customer satisfaction is contingent on several factors, herein we explore the effect of the perceived price on the same. There has been a body of research carried out in the past, in various sectors, on the influence of this factor on the overall customer satisfaction levels. Carmen Anti n, Carmen Camarero, and Mirtha Carrero (2007) found evidence in the insurance industry that unfair pricing is a determinant to customer satisfaction. In fact, they have concluded that unfair pricing strongly impacts switching, in a direct and indirect manner via customer satisfaction. Chada and Deepa Kapoor (2009) have stated that Customer satisfaction in turn affects the price senility of a customer. Evangelia Blery, Nick Batistatos et al (2008) conclude that the perceived price is negatively affects a repeat purchase of a customer in a negative manner. Makam S Balaji (2009) examined the effects ofvarious factors, including perceived price on customer satisfaction in the Indian mobile telephony sphere and found it to be strongly associated. The findings of Muhammad Mohsin Butt and Ernest Cyril de Run(2008) show that the satisfaction levels of Pakistani mobile telephone service users satisfaction is dependent on price, among several other factors. Ristola and M. Kesti(2006) conceptualized that the service quality depends upon the above mentioned factors. The physical factors involves the physical product and supports, interactive quality refers to the interaction between the customer and the service provider, and the corporate quality is symbolic in nature and involves the perception about the company in the minds of the customers and its brand image. Service quality is defined as a global assessment that is the customers overall impression of the relative inferiority/superiority of the service provider and its services. Further, Rusk and Zahorik supported the expectation-perception gap for measuring service quality. The main antecedents to perceived service quality are the customer expectation and perceived performance (Bitner and Hubert). Further, Richard Spreng, Linda Shi,Thomas Page suggested that net Customer Satisfaction has a marginally higher impact on switching intention than total perceived service quality. Also, A. Taylor,Thomas L. Baker(1994) concluded that Consumer satisfaction moderates the relationship between the quality of service and intention to switch. Zhilin Yang, Robin T. Peterson (2004) found that switching costs moderate the relationship between satisfaction and perceived value. Next, Hsin-Hui (Sunny) Hu, Jay Kandampully and Thanika Devi Juwaheer(2009) examined the association and impact of customer satisfaction and perceived value and found that customer satisfaction is affected by perceived service quality. Das, Bhagaban Mohanty, Sangeeta(2007) carried out a study in the Indian context and found that better perceived service quality leads to increased customer satisfaction. Customer satisfaction results from the comparison of expected performance with that of the perceived actual performance (Churchill, Suprenant, 1982). Parasuram et al also suggested that service quality is positively related to the customer satisfaction levels and that service quality perceptions are dependent not only on the outcomes but also on the evaluation of the service delivery process by the customers. Venetis and Ghauri (2000) viewed that the service quality is regarded as one of the few means for service differentiation and competitive advantage that attracts new customers and contributes to the market share. Further, Rakshit Negi (2009) concludes that the service quality was found to be significantly linked with the overall cellular phone user satisfaction. Also, Birgit Leisen(2006) suggests, as perceived levels of satisfaction increase, the less likely the customer is going to switch to a more conveniently located competitor and, hence, the more loyal he or she remains. Further, T. Vanniarajan, P. Gurunathan (2009) concluded that the cellular operators need to engage in improving the quality of both the value added services and the main service quality to increase their customer satisfaction which would lead to a greater customer loyalty. Hence differentiation leads to customer satisfaction.

The Andes Essays - Communes Of Chile, Racing, Sandboarding

The Andes Essays - Communes Of Chile, Racing, Sandboarding The Andes offer a number of trekking trails where you can marvel at the natural beauty of this small country, which practically hangs off the edge of the map. Options include northern altiplano treks at altitudes of over 4,000 meters, climbing circuits (of varying skill levels) at the world-renowned Torres del Paine National Park in southern Patagonia, and paths leading through native forests on the island of Chilo and northern Patagonia. Keeping with the mountain theme, the area surrounding Santiago and the southern part of the country are home to skiing and snowboarding runs that attract tourists from around the globe each year. With an endless array of rivers and lakes and an unusually long coastline, Chile is a premier destination for water sports like surfing, kayaking, rafting, scuba diving and fishing. The rivers and lakes of Patagonia offer world-class fly fishing thanks to their abundance of trout. Adventure seekers will find plenty of places to practice sandboarding, canopy ing, paragliding and other exciting sports throughout the country. If you're looking for something more peaceful, southern Chile is the place for you. Its lush forests, waterfalls and lakes are a delight for travelers looking to connect with nature in its purest form. Relax as you take in its canals lakes and volcanoes. Snapping photos will be your only care in the world. !Canopying Whether you find yourself near Santiago or in southern Chile, there are plenty of opportunities to try canopying, a sport that involves zipping through forests among the treetops, combining fun, adrenaline and an opportunity to appreciate the natural wonders that surround you. The sport gains new fans every day in Chile, and dozens of companies offer this thrilling and ecologically-friendly activity to locals and visitors alike. In Cajn del Maipo (15 km from Santiago), you can zoom along a line over the Maipo River at speeds of up to 50 kilometers per hour. The Via del Mar Botanical Gardens offer both adult routes (which are about 1,500 meters long) and shorter childrens circuits. This activity is very popular in Pucn, Villiarica and Valdivia. In fact, the longest canopying circuit in South America is Pucns El Cndor, a 3,500 meter long route with six stations and views of the Villarrica, Quetrupilln and Lann Volcanoes and two lagoons. Another renowned route is in the basin of Lake Llanquihue, near Puerto Varas. The circuit reaches heights of 100 meters and includes 11 segments that are accessible to canopying fans of all ages. The Huilo-Huilo Reserve has a route that combines canopying and trekking along trails that lead through its forests. Finally, in the Northern Patagonia, youll find canopy routes that run through the forest that links Lake General Carrera and Lake Negro. Featured Destinations ! 1 Araucana 2 Highlights of the Central Valley 3 Osorno 4 Puerto Montt Puerto Varas 5 Santiago !Tips 01 !Precautions Its important to make sure that you work only with certified operators who provide the necessary equipment: a firm harness with two straps that connect to the cable, a helmet and gloves, and a solid infrastructure. !Sandboarding Sandboarding is becoming more popular in the countrys central and northern regions, which offer large dunes with fine sands and majestic views. Best of all, the sport is still so new that you wont have to deal with hordes of tourists. The best known place for practicing this sport is Valle de la Muerte, located 2 km from San Pedro de Atacama, where local agencies provide sandboards, guides and transportation to gigantic dunes of fine sand. The slopes allow you to reach high speeds and offer the unique colors and textures of the Atacama Desert at sundown. You can also surf the dunes by starlight. Next, head to Cerro Dragn, in Iquique, which offers soft hills, strong winds and a panoramic view of the Pacific Ocean. Youll find the solitary dunes of the Quebrada de Quisma further inland along with the picturesque town of Pica, where you can enjoy relaxing hot springs after a day of sandboarding. Another northern destination for fans of this exciting sport is Medanoso, near Copiap. At 1,600 meters, its the tallest dune in Chile and part of the Argentina-Chile Dakar Rally. In the evening, it turns a deep

The Definition of an Operating Segment Essay Example | Topics and Well Written Essays - 750 words

The Definition of an Operating Segment - Essay Example Corporations that sell at the retail level, but who also have an online operation have multiple operating segments. The e-commerce operation would be considered an operating segment. Let’s take the Jiffy Lube business as an example. The money generated by the oil change operation would be considered an operating segment. The car wash operation of the business is another operating segment. Any food items sold inside the store in the waiting area would be a third operating segment of the company. 2. I agree with your definition of an operating segment. It is imperative for the CEO or COO of a company to evaluate the performance of each operating segment on a recurrent basis. Whenever an operating segment starts to under perform that segment could become unprofitable. A strategy that can be used by management to eliminate operating segments that are not generating profits is divesture. Divesture can be defined as the partial or full disposal of an investment or asset through sale, exchange, closure or bankruptcy (Investopedia, 2011). Investopedia.com (2011). Divesture. Retrieved September 7, 2011 from http://www.investopedia.com/terms/d/divestiture.asp#axzz1XEq4B6YF Effective and successful managers are able to generate profits from all the operating segments of a company. On many instances companies achieve expansion by adding operating segments to their operations. ... Two powerful stock exchanges are the NYSE and the LSE. The Securities and Exchange Act of 1933 requires companies to register with the SEC prior to going public. The Securities and Exchange Act of 1934 discusses the matter of being public. Once a company is public the SEC oversees its activities. The Securities and Exchange Act of 1934 regulates broker dealers and stock exchanges. 6. GAAP guidelines are used in the preparation of financial statement disclosures. Financial statement disclosures are comments or explanations listed in a company’s financial statements. Three types of items that are covered by disclosures and whose inclusion is mandatory based on GAAP rules are changes or errors, asset retirement and insurance contract modification. There are also voluntary disclosures included in the business reports of companies. Some voluntary disclosures include forward looking statements and management analysis. 5. The threshold to for an operating segment to be reportable is listed below: Reported revenue is at least 10 percent of combined revenue Reported profit (loss) is at least 10 percent of combined profit (loss) Assets are 10 percent or more of combined assets (Schroeder & Clark & Cathey, 2011). Schroeder, R.G., Clark, M.W., Cathey, J.M. (2011). Financial Accounting Theory and Analysis (10th ed.). New Jersey: John Wiley & Sons. 7. Weekly Summary Week 5 was very challenging, but I learned a lot about accounting during the week. The individual paper discussed pension funds. I learned that the use of pension funds became used a lot in corporate America after World War II. The accounting profession and the government have ensured that corporations respect the rights of retirees by properly funding pension funds. In