The tour operation sectors Tour operators are businesses that merge 2 or more travel services together e.g. accommodation‚ transport‚ tour guide‚ catering and sell them through travel agencies or directly to the consumers as a single product that is called package tour. The package tour might be the combination of services that the consumer wants to get her hand on. Customers chose tour operators rather than organising a holiday independently because it offers a hassle free‚ secure and most of
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(Opens with a dark creepy room and the only light is from flickering candles‚ this is all taking place during a thunder storm in London England) Tour Guide- Welcome to an exhilarating tale of Me‚ Myself‚ and a few other unsuspecting victims: ug (cough) I mean tourists! Yes‚ yes tourists that’s what I meant! (lightning strikes) Ahh here they come now!!!! (Set changes and goes to the tourists running in the Bloody Tower of London England) Tourist 1- OMG!! Could it get any more like wet out
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The Meaning and Classification of Tour Guide Description of Today’s Tour Guides Guides * The orphans of the travel industry (somewhat hidden within the trade) * Operate independently as freelancers * Work for agencies or organizations on a part-time basis * Have limited amount of work and income available (due to seasonal and part-time nature of work) * Do not bear the expense of running a small business such as incorporating‚ advertising‚ and renting separate offices and
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A tour guide (or tourist guide) provides assistance‚ information and cultural‚ historical and contemporary heritage interpretation to people on organized tours‚ individual clients‚ educational establishments‚ at religious and historical sites‚ museums‚ and at venues of other significant interest.[1] They (normally) have a recognized national or regional tourist guide qualification. The CEN (European Committee for Standardization) definition for "tourist guide" (part of the work by CEN on definitions
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CHAPTER 1 THE CHANGING ROLE OF MANAGERIAL ACCOUNTING IN A DYNAMIC BUSINESS ENVIRONMENT Learning Objectives 1. Define managerial accounting and describe its role in the management process. 2. Explain four fundamental management processes that help organizations attain their goals. 3. List and describe five objectives of managerial accounting activity. 4. Explain the major differences between managerial and financial accounting. 5. Explain where managerial accountants are located in
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DAVE TOURS & TRAVELS Duniya ki sair kar lo 16/02/2013 Executive summary At Dave Travels (India)‚ we are specializing in designer tours for individuals‚ groups‚ corporate‚ and Wildlife Tours in North & central India. So far we served over hundreds of groups and Foreign Individual Travelers from around the world. Our Years of Experience & wide range of travel services ensures a comfortable and enjoyable tour to Agra .The tour packages offered by us have been designed so as to get the best
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Table of contents Introduction 2 ROI and EVA® as Performance measures and their effects on managerial behaviour 2 Conclusion 4 Transfer pricing 5 Market-based Transfer Pricing 5 Full Cost Transfer Pricing 6 Cost-plus a mark-up transfer Pricing 6 Negotiated Transfer Pricing 7 References 8 Bibliography 8 Introduction “Managing for value has become the mantra of today’s executives as the reality of competitive environments force businesses to focus on improving profitability
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describe our 3 days tour. Fact‚ more words could describe what we had in Manila and Tagaytay but these were the distinguished words that my mind could speak out. Let me have the sequence of experiences and my reactions to the tour we had. Well let see. My classmates were so excited when we meet at school. They were rushing to put themselves in the shuttle (including me). It’s like we are about to escape from the cage of school work. Yeah‚ most of us believe that having this tour will free us from
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A vacation tour from childhood Childhood is most memorable age of life. There are many moments which people always remember. Most memorable time was tours and trips of school. Tours have their own importance as these are sources of learning new things and experiences about new environments. Thinking about tours one image is always come into my mind and that is of a school tour of 11th standard. So experiences of that tour will analyzed before ending. To began with it was noon of 11th November 2012
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Chapter 6 Cost-Volume-Profit Relationships Solutions to Questions 6-1 The contribution margin (CM) ratio is the ratio of the total contribution margin to total sales revenue. It can be used in a variety of ways. For example‚ the change in total contribution margin from a given change in total sales revenue can be estimated by multiplying the change in total sales revenue by the CM ratio. If fixed costs do not change‚ then a dollar increase in contribution margin will result in a dollar
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