Maksym Berezovsky :: Musician Music Berezovsky Ukranian Essays

Maksym Berezovsky People are heroes in their own countries for different reasons. George Washington in the United States for being the first president and helping win independence, Ghandi in India for peacefull leadership, Churchill in Britian for his leadership, and Maksym Berezovsky in Ukraine. Berezovsky was not a war hero or a political figure. He was the first Ukrainian to be known throughout Europe.[2] He was the first Ukrainian to compose a symphony, opera and violin sonata.[3] To be considered the first is a special honor that he did not reieve until 2002 when a sonata of his was found in the Vatican by Steven Fox.[4] Some people say that only men of great genius can write a good symphony, and Berezovsky wrote more than a few so that makes him very special. Maksym Berezovsky came into this world in a way that befuddles historiographers. Nobody is certain when he was born. Scholars best guess from several older sources are that he was born in mid October of 1745 in the town of Hlukhiv.[5] By most, if not all, accounts he went to school at the Kyiv-Mohyla Academy. This academy was very well known for its musical teaching and students often made careers out of their music. Berezovsky parlaid his time there into a stint at the imperial court choir in St. Petersburg. This was the stepping stone for what was to become a storied career. After his time in the imperial choir, Berezovsky moved to Italy to sing opera for the Italian opera company in Oranienbaum. He was only about 15 at the time so this was quite impressive. Five years he stayed there and sang until the highly acclaimed Giovanni Martini took him under his wing. Along with a friend, Josef Myslivecek, he wrote an exam to compose a polyphonic work.[7] Berezovsky piece was so good that it is still kept on file to this day. In 1771 he earned the title of maestro di musica[8], which was a very high honor indeed. Maksym Berezovsky :: Musician Music Berezovsky Ukranian Essays Maksym Berezovsky People are heroes in their own countries for different reasons. George Washington in the United States for being the first president and helping win independence, Ghandi in India for peacefull leadership, Churchill in Britian for his leadership, and Maksym Berezovsky in Ukraine. Berezovsky was not a war hero or a political figure. He was the first Ukrainian to be known throughout Europe.[2] He was the first Ukrainian to compose a symphony, opera and violin sonata.[3] To be considered the first is a special honor that he did not reieve until 2002 when a sonata of his was found in the Vatican by Steven Fox.[4] Some people say that only men of great genius can write a good symphony, and Berezovsky wrote more than a few so that makes him very special. Maksym Berezovsky came into this world in a way that befuddles historiographers. Nobody is certain when he was born. Scholars best guess from several older sources are that he was born in mid October of 1745 in the town of Hlukhiv.[5] By most, if not all, accounts he went to school at the Kyiv-Mohyla Academy. This academy was very well known for its musical teaching and students often made careers out of their music. Berezovsky parlaid his time there into a stint at the imperial court choir in St. Petersburg. This was the stepping stone for what was to become a storied career. After his time in the imperial choir, Berezovsky moved to Italy to sing opera for the Italian opera company in Oranienbaum. He was only about 15 at the time so this was quite impressive. Five years he stayed there and sang until the highly acclaimed Giovanni Martini took him under his wing. Along with a friend, Josef Myslivecek, he wrote an exam to compose a polyphonic work.[7] Berezovsky piece was so good that it is still kept on file to this day. In 1771 he earned the title of maestro di musica[8], which was a very high honor indeed.

Nike vs Adidas Essay

My area of study for this project would be more on comparing the performances for Nike and Adidas for the past 5 years. In this project I would explain the performance such as growth in profits, revenues, market share, the company employers and employees, size of the market share, steps for increasing the social performance, products performance, dividends per share, assets and the company investment. Nike and Adidas and have been the top two leading sport companies in the sport industry over the past few decades. These two companies sell and offer wide range of products for the customers and their products offered is mainly on sports wear for men and women and caters to consumers from different age groups. Their products consist on clothing such as jerseys, shirts, t-shirts, shorts and pants. These companies also provide the customers varieties of footwear such as sports shoes, casual shoes, boots, sandals and stockings. Besides that, fashion accessories are also offered from these three companies such as bags, watch, bracelets, wallets and purse. And lastly they also offer a wide range of sport gears for their customers. Nike and Adidas have also been the top sponsors in the sport industry. Sponsoring their products is important for the companies to get brand recognition, building their brand image and to promote their latest products. Nike and Adidas have been sponsoring equipments, clothing and accessories for athletes and coaches in sport tournaments and events. For instance, these three companies sponsor their products for football, soccer, basketball, baseball and many more. These companies also include slogan and motto for their company. Nike’s motto is â€Å"Just Do It’ which is the signature of the brand which makes their products and the company recognizable to consumers. As for Adidas, their current motto is â€Å"Impossible is Nothing† which serves as an encouragement to athletes for their sports. Origins and History of Nike and Adidas Nike, originally known as Blue Ribbon Sports was founded by University of Oregeon track athlete Philip Knight and his coach Bill Bowerman in January 1964. The company initially operated as a distributor for Japanese shoe maker Onitsuka Tiger, making most sales at track meets out of Knight’s automobile. The company’s profits grew quickly, and in 1966, Blue Ribbon Sports opened its first retail store, located on Pico Boulevard in Santa Monica, California. By 1971, the relationship between Blue Ribbon Sports and Onitsuka Tiger was nearing an end. BRS prepared to launch its own line of footwear, which would bear the newly designed Swoosh by Carolyn Davidson. The Swoosh was first used by Nike in June 1971, and was registered with the U. S. Patent and Trademark Office on January 22, 1974. Adidas was founded in 1948 by Adolf â€Å"Adi† Dassler, following the split of Gebruder Dassler Schuhfabrik between him and his older brother, Rudolf. Rudolf would later establish Puma, which was the early rival of Adidas. Registered in 1949, Adidas is currently based in Herzogenaurach, Germany. The company’s clothing and shoe designs typically feature three parallel bars, and the same motif is incorporated into Adidas’s current official logo. The â€Å"Three Stripes† were bought from the Finnish sport company Karhu Sports in the 1950s. Objective The objective of the project is to measure and compare the marketing strategies of the top two sport fashion companies which are Nike and Adidas. So this project would be mainly conducted to resolute the similarities and differences of the two sport companies marketing strategies. Besides that, this project will compare on the performance of Nike and Adidas which include the company’s growth in revenues, profits or net income, dividends per share, size of company in the market, performances of employees, steps for increasing the social responsibility performance, products performance, stock performance and the company performances in investment. Problem Statement Firstly, the sport industry is becoming ever more competitive, with new brands competing for a share of consumers for the products in the market. Building a relationship with customers is a challenge facing for Nike and Adidas. This is because the companies need to be followed up with new trends and styles in the industry for their customers in order for them to build their products brand and image. Secondly, there was a case happened in China where a local Chinese domestic sports goods manufacturer company called Li Ning opened 6917 stores in mainland China by December 31,2008 aking it 1241 more than the year of 2007. During the year 2008, Li Ning has published its financial report which states that due to the Beijing Olympic Games, the company made total revenues of CNY 669(million) a year on-year-increase of 53. 8% compared to the year 2007. Not only that, Li Ning made an overall entry into the market of Southeast Asia. Now they have stores in Singapore, Malaysia, Indonesia and other Southeast Asia countries. This became a problem for Nike and Adidas where the two international giants see recession in their performance in China. According to the financial report of Adidas, the company’s net profit decreased by 95% to â‚ ¬ 130 million in the first half of the year. As for the sales revenue, it decreased by 2% to â‚ ¬ 5. 03 billion. As for Nike numbers of distributors were reduced in the year 2008 due with the bad performance. Thirdly, the problem that attracted me to do this project is because I would like to know why Nike had low growth in revenue in the year of 2009. Nike had only increased 3% of its revenue to $ 19176. (million), with net income falling 21% to $ 1486. 7(million). As for Adidas, they also had the same problem. But the problem for Adidas was worst compared to Nike because at the year of 2009, the company net income is â‚ ¬ 10381(million) which decreased compared to the year 2008 which is â‚ ¬ 10799(million). These two companies had their difficulties is the year of 2009. So I would eager to find out about the problems they faced during that year. Significance of Study The importance of doing this project would be very important to other parties and companies. In this case, small and medium enterprise (SME) would get the advantages and benefits because they would know how the bigger companies such as Nike and Adidas operates their businesses, how they sell their products and services to their customers, what kind of marketing strategies they use, how the companies measure their performances and the most important reason is how Nike and Adidas continues to become a big market player in the sports industry. As part of that, this project will comprise mainly of small to medium-sized companies to engage in a diversity of activities which includes manufacturing of sport goods, sport tourism, media, and construction of venues. For example, small and medium enterprise (SME) in Malaysia can take the opportunity to get involved with sport products, services, sponsorships, hosting up international sport tournaments and events. And not to forget, the involvement of (SME) would also helps our country in the tourism sector because many athletes and participants will get to travel and visit our country and this will relatively build the countries economic performances. Corporate social responsibilities (CSR) also play a role for every sport companies in responsibility to act in a way that positively contributes to their stakeholders and the communities in which they exist. In this case, it is increasingly important for the social and economic issues such as rapid technological change, a diverse and aging population, environmental changes and mounting concerns regarding the country’s growing social divide have resulted in focusing on the responsibility of firms to the communities in which they operate. (Margolis & Walsh 2003; Sagawa & Segal 2000) Justification The reason I chose this topic is because the project is interesting as sports is an important part of today’s society and plays a large role in many people’s lives. From a social standpoint, sport plays a positive role in uniting people from different social backgrounds. This can aid people’s understanding and tolerance of each other. As far as education is concerned, sport is an important part of every child’s schooling, as it plays a big role in both their physical and mental development. It teaches children how to work as a part of a team and cooperate with others, while at the same time improving physical condition. The second reason I chose sports industry because this industry is growing rapidly in Malaysia. There are continuous demands from customers, sports athletes, and models for these sport products. The Malaysian sport industry is considered as a young industry comprising of small and medium-sized businesses. The Malaysian sports industry comprises of companies engaging in a diversity of activities, from the manufacturing of sport goods, sport tourism, media, to the construction of sport facilities. The third why I chose these two companies is because Nike and Adidas has been the biggest market share player in the sports industry. Nike controls 31% of athletic sportswear which is the highest market share compared to other sport companies in the year 2007. As for Adidas, they control the second highest share of athletic sportswear which is 16% of the market in 2007. As for other companies Puma controls 7%, Reebok 6%, New Balance 6%, and Converse 4%. Expected Outcomes The expected outcome which I can conclude is Nike would have the better performance for this year 2010 because their net income/profit for the past few years have been stable. Ever since the year of 2006, Nike’s net income/profit stands at $ 1392. (million). As for the year 2007, it increased to $ 1491. 5(million). At the year 2008, Nike’s net income/profit increased with huge and outstanding amount of $ 1883. 4(million). But by the year of 2009, their company had a decreased in their net income/profit which is $ 1486. 7(million). As for Adidas, the company would not have a better performance compared to Nike because in the year 2009, their net income was only â‚ ¬ 245(million). Their net income decreased with a huge margin compared to the year 2008 which is â‚ ¬ 642(million). So the key impact from the financial statement of year 2009. The net income of Adidas reduced more than 60% in 2009. But Nike was capable of stabilizing the results with a minor reduction of only 20% in 2009. As for the performance of dividend development, Nike has shown increases in its number. For the year 2006, Nike’s dividends declared per common share stands at $ 0. 59. Their company dividend increased to $ 0. 98 in the year 2009. But as for Adidas, they showed a decline from the year 2006 to 2009. In the year 2006, Adidas dividends declared per common share stands at â‚ ¬ 0. 42. While in the year 2009, Adidas dividends declared per common share felt to â‚ ¬ 0. 5. As for the expected outcome for the year 2010, Nike would be expected to increase their dividends successfully because their dividend declared per common share has been rising steadily. As for the company’s asset assessment, I can expect that Nike would do better in the assets performance in the year 2010 because their total assets have been increasing from the year 2006-2009. The total of assets that Nike had in the year 2006 was $ 9,869(million), in the year of 2007, Nike’s assets increased to $ 10,688. 3(million). Last year, Nike had a total of assets of $ 13,250(million). This shows that Nike’s assets have been increasing and it is expected to rise in the year 2010. As for Adidas, their company’s total asset is not stable from the year shown in 2006-2009. In 2006, Adidas totals assets stands at â‚ ¬ 8379(million). It decreased on the following year to 8325(million). As for the year 2008, their total assets were increased to â‚ ¬ 9533(million). As for 2009, their total assets decreased to a total of â‚ ¬ 8875(million). Ever since Adidas total of assets is not stable, I can expect that Nike would do better in the assets performance. References http://condor.depaul.edu/~aalmaney/StrategicAnalysisofNike.htm http://www.lotsofessays.com/viewpaper/1693768.html http://en.wikipedia.org/wiki/Nike,_Inc http://en.wikipedia.org/wiki/Adidas http://en.wikipedia.org/wiki/Reebok

Controversy Of Sex Changes And The Rights Of Transgenders

The Controversy of Sex Changes and the Rights of Transgenders What defines our gender? Is it the fact that we were born with certain genitals? Or that our parents dressed us in pink or blue? Is our gender defined by the toys we played with as children and the interests we had as young adults? While most of us identify as the gender we were born as, over one million people in the US alone admit to being transgender. Transgender is ‘an umbrella term that refers to those with identities that cross over, move between,or otherwise challenge the socially constructed border between the genders. While this can include medical or social transition, it may not.’ There is a difference between transgenders and transsexuals. Transsexuals do not identify with the sex they were assigned at birth and wish to ‘correct’ their gender through the use of medical intervention. These two terms however, are nearly synonymous in our culture and we tend to refer to people who wish to live as a different gender than the one they were assigned when they were born as transgenders, since the term is broader and more recognizable. Many transgenders go through gender reassignment surgery, also known a ‘sex change’- a series of medical procedures that includes hormone therapy and actual genital transformation surgery. The procedures are extensive and taxing and, not to mention, very expensive. The cost for male to female reassignment is usually $7,000 to $24,000, while the cost for female to maleShow MoreRelatedNew Challenges For American Culture1538 Words   |  7 Pageswomen, or vice versa, have created new challenges out of old myths. Recent controversy, LGBT rights have sparked a revolution through the controversial view on traditional American values, to create nationwide acceptance of lesbian, gay, bisexual, or transgender people. 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The Relationship Between Nutrition And Its Effects On...

The proposed study aims to examine the relationship between nutrition and its effects on health and well being through a randomized experiment with control and treatment groups. There are several studies that research the relationship between nutrition and aging and show the promising affects. In this study, different types of nutritional diets will be examined and implemented in an intervention plan. Two plans will be implemented to cater to those of high and low socioeconomic status. One hundred and twenty participants will be split between the two groups. Within the two groups there will be a treatment group and control group. They will follow their assignment for duration of three months. They will be required to take part in†¦show more content†¦However, there is limited research on the direct link between dietary choices and well being (Blanchflower, 2013). Many studies completed have looked at the link between certain types of nutrients and effects on health including antioxidants, vitamin B, and many others. In this study, researchers will look at similar nutrient components found in certain foods and drinks and implement an intervention with said foods. Researchers will focus on the roles of foods like fruits and vegetables, water, and sugar. Research conducted on fruits and vegetables consumption show evidence for the existence of a positive association between health leading to better well-being (Blanchflower, 2013). Furthermore, there has been evidence showing the absorption of dietary flavonoids in humans and the contributions of flavonoids to the antioxidant capacity measured in fruits and vegetables. This sates, phytochemicals are a source of dietary antioxidants and may be responsible for the health benefits observed with increased consumption of fruits and vegetables (Prior, 2000). It’s a known fact that water is essential to life. Research orchestrated on water shows the importance of water consumption and issues with lack of w ater intake on the body. It is stated, â€Å"water is quantitatively the most important nutrient† and has show major effects inside and outside the body (Popkin, 2010).†

Tourism in Dubai - Dubais Natural Environment, Society, Heritage Case Study

Essays on Tourism in Dubai - Dubai's Natural Environment, Society, Heritage Resources, Push and Pull Factors, Kinds of Accommodation Available Case Study The paper â€Å"Tourism in Dubai - Dubai’s Natural Environment, Society, Heritage Resources, Push and Pull Factors, Kinds of Accommodation Available† is a  variant of case study on tourism. Dubai is located in the Southwest of Persian gulf. It has the highest population among the United Arab Emirates states with an area of 2,106,177 square kilometers. It is located between the Far East and Europe. The city has more than one hundred shipping lines and over one hundred airlines. It is next to Saudi Arabia (Sampler Eigner 2008). Dubai is one of the major destinations or emirates of the seven emirates of the United Arab Emirates. In the year 1997, the department of tourism and marketing commerce was established in Dubai. The main aim of this department was to increase the tourism rate and market Dubai to the outside world. It aims at attracting many tourists to Dubai by marketing both heritage and natural environment in Dubai (Davidson 2008). Tourism has been a major sou rce of revenue for the government of Dubai and it has also enabled the government to attract foreign currency. For example in the year 2011, Dubai served a total of 9,000,000 tourists (Department of Tourism and Commerce Marketing 2013).Dubai’s natural environmentThere are various reasons why Dubai is able to attract this large number of tourists. One of the attractions of the tourists is the natural environment, the kind of society found in Dubai and many other tourist attractions. Besides Dubai being next to the coastal region, it has some natural environment which attracts the tourists (Sharpley 2008). The semi-desert climate in Dubai is different from those of other countries. The semi-desert trees such as Flora and Fauna are good for viewing. The natural harbor of Dubai further is rare to many countries thus it acts as a natural environment that attracts the tourists. In addition, the Persian Gulf is another natural att5raction for tourists in Dubai. The Gulf connects wit h Oman Gulf. At the cross points of these two Gulfs, they make a good environment that is rare to find in other places. Therefore natural semi-desert environment and the natural harbor provide tourist features (Department of Tourism and Commerce Marketing 2013).Society in DubaiThe economy of Dubai is dominated by manufacturing and tourism. Not only tourism and manufacturing industries are in Dubai, but there are also some other sectors that have started coming up like Agriculture (Davidson 2008). The major exports of Dubai are electronics. Dubai city comprises many people from different cultures, therefore, it is a multi-culture city. The main language which is spoken in Dubai is English although there are some other minor languages. These different cultures make it a diversity city.The city can be traced from its history. There have been some problems with leadership. Since the economy of the city began to grow tremendously, the system of government changed. It was hard to manage t hat large number of people (Rugh 2007). The city has a cosmopolitan and multicultural society. The initial population was small but with the arrival of other nationalities starting with the nationals of Iran, the city’s population grew. There have been reported ethnic clashes. The main cultures in Dubai are Islamic and Arab culture. The society in Dubai can be recognized by the way people live. For instance, the architecture, the dressing style and the kind of religions help the tourists(Department of Tourism and Commerce Marketing 2013).

Management Accounting †Setting Prices Free Essays

cco Management Accounting Tutorial 5 15-3. List and briefly describe 4 major influences on pricing decisions Customer Demand: the demands of customers are of paramount importance in all phases of business operations, from the design of a product to the setting of its price. Product-design issues and pricing considerations are interrelated, so they must be examined simultaneously. We will write a custom essay sample on Management Accounting – Setting Prices or any similar topic only for you Order Now For example, for a higher quality product; you need higher quality materials which will affect a higher cost and needs more time and this will lead to a higher pricing on a product. Also, a manager must not price its product out of the market price range. Actions of Competitors: companies must keep an eye on its competitors. If its competitor reduces its pricing on a product, they might have to follow suit to avoid losing its market share. However, one must not follow the actions of its competitors’ blindly as a company has to predict competitive reactions to its product-design and pricing strategy. The company must also be careful to properly define its product, such that if they increase the price of the product; will the consumers continue purchasing the product? Costs: some prices are determined almost entirely by market forces. Industries such as agriculture; where most products are market-driven. To make a profit, farmers must produce at a cost below the market price. This is very risky as it is not always possible to produce at a price lower than the market price and this will inevitably lead to losses for the farmers. In other industries, prices are set by adding a markup to production costs so managers do have some latitude in determining the markup. Therefore, both market forces and cost considerations heavily influence prices. No organization or industry can price its products below their production costs indefinitely. And no company’s management can set prices blindly at a cost plus a markup without keeping an eye on the market. Political, Legal and image-related issues: managers must adhere to certain laws. The law generally prohibits companies from discriminating among their customers in setting prices. It is also forbidden in collusion in price setting between major firms. Political considerations also can be relevant. For example, if the firms in an industry are perceived by the public as reaping unfairly large profits, there may be political pressure on legislators to tax those profits differentially or to intervene in some way to regulate prices Companies also consider their public image in the price-setting process. A firm with a reputation for very high quality products may set the price of a new product high to be consistent with its image. 15-11. Write the general formula for cost-plus pricing, and briefly explain its use. Price = Cost + (Markup % * Cost) 15-12. List the 4 common cost bases used in cost-plus pricing. How can they all result in the same price? – Variable manufacturing cost + (Markup % * Variable manufacturing cost) – Absorption manufacturing cost + (Markup % * Absorption manufacturing cost) – Total cost + (Markup % * Total cost) – Total variable cost + (Markup % * Total variable cost) Several different definitions of cost, each combined with a different markup percentage can result in the same price for a product or service. 15-13. List 4 reasons often cited for the widespread use of absorption cost as the cost base in cost-plus pricing formulas. – In the long run, the price must over all costs and a normal profit margin. Basing the cost-plus formula on only variable costs could encourage managers to set too low a price in order to boost sales. This will not happen if managers understand that a variable cost-plus pricing formula requires a higher markup to cover fixed costs and profit. Nevertheless, many managers argue that people tend to view the costs base in a cost-plus pricing formula as the floor for setting prices. If prices are set too close to variable manufacturing cost, the firm will fail to cover its fixed costs. Ultimately, such a practice could result in the failure of the business. Absorption-cost or total-cost pricing formulas provide a justifiable price that tends to be perceived as equitable by all parties. Consumers generally understand that a company must make a profit on its product or service in order to remain in business. Justifying a price as the total cost of production, sales, and administrative activities, plus a reasonable profit margin, seems reasonable to buyers. – When a company’s competitors have similar operations and cost structure, cost-plus pricing based on full costs gives management an idea of how competitors may set prices Absorption-cost information is provided by a firm’s cost accounting system, because it is required for external financial reporting under generally accepted accounting principles. Since absorption-cost information already exists, it is cost-effective to use it for pricing. The alternative would involve preparing special product-cost data specifically for the pricing decision. In a firm with hundreds of products, such data could be expensive to product. 15-14. What is the primary disadvantage of basing the cost-plus pricing formula on absorption cost? The primary disadvantage of absorption-cost or total-cost pricing formulas is hat they obscure the cost behavior pattern of the firm. Since absorption-cost and total-cost data include allocated fixed costs, it is not clear from these data how the firmâ₠¬â„¢s total costs will change as volume changes. Another way of stating this criticism is that absorption-cost data are not consistent with cost-volume-profit analysis. CVP analysis emphasizes the distinction between fixed and variable costs. This approach enables managers to predict the effects of changes in prices and sales volume on profit. Absorption-cost and total-cost information obscures the distinction between variable and fixed costs. 5-15. List 3 advantages of pricing based on variable cost – Variable-cost data do obscure the cost behavior pattern by unitizing fixed costs and making them appear variable. Thus, variable-cost information is more consistent with cost-volume profit analysis often used by managers to see the profit implications of changes in price and volume – Variable-cost data do not require allocation of common fixed costs to individual product lines. – Variable-cost data are exactly the type of information managers need when facing cert ain decisions, such as whether to accept a special order. This decision often requires an analysis that separates fixed and variable costs 15-16. Explain the behavioral problem that can result when cost-plus prices are based on variable cost. If the managers perceive the variable cost of a product or service as the floor for the price, they may tend to set the price too low for the firm to cover its fixed costs. Therefore, if variable-cost data are used as the basis for cost-plus pricing, managers must understand the need for higher markups to ensure that all costs are covered. 15-17. Briefly explain the concept of return-on-investment pricing A common approach to determine the profit margin in cost-plus pricing is to base profit on the firm’s target return on investment 15-18. Explain the phrase price-led costing. Target costing sets the target cost by first determining the price at which a product can be sold in the marketplace. Subtracting the target profit margin from this target price yields the target cost, that is, the cost at which the product must be manufactured. This simple, but strategically important, relationship can expressed in the following equation: Target cost = Target price – Target profit 15-19. Why is a focus on the customer such a key principle of target costing? To be successful at target costing, management must listen to the company’s customers. Management needs to aggressively seek customer feedback and then the products must be designed to satisfy customer demand and be sold at a price they are willing to pay. In short, the target costing approach is market driven. 15-25. Describe the following approaches to pricing new products: skimming pricing, penetration pricing and target costing. Skimming pricing; which the initial product price is set high, and short-term profits are reaped on the new product. The initial market will be small, due in part to the high initial price. This pricing approach often is used for unique products, where there are people who ‘must have it’ whatever the price. As the product gains acceptance and its appeal broadens, the price is lowered gradually. Eventually, the product is priced in range that appeals to several kinds of buyers. Penetration pricing; which the initial price is set relatively low. By setting a low price for a new product, the management hopes to penetrate a ew market deeply, quickly gaining a large market share. This pricing approach often is used for products that are of good quality, but do not stand out as vastly better than competing products. Target cost; where the company first uses market research to determine the price at which a new product can be sold. Given the likely sales price, management compu tes the cost for which the product must be manufactured in order to provide the firm with the cost for which the product must be manufactured in order to provide the firm with an acceptable profit margin. Finally, the engineers and cost analysts work together to design a product that can be manufactured for the allowable costs. This method is used widely by companies in the development stages of new products. It is projected long-run cost that will enable a firm to enter and remain in the market for the product and compete successfully with the firm’s competitors. 15-27. Briefly explain the potential negative consequences in pricing decisions from using a traditional, volume-based product-costing system. Use of a traditional, volume-based product-costing system may result in significant cost distortion among product lines. In many cases, high-volume and relatively simple products are overcosted while low-volume and complex products are undercosted. This results from the fact that high0volume and relatively simple products require proportionately less activity per unit for various manufacturing support activities than do low-volume and complex products, yet a traditional product-costing system, in which all overhead is assigned on the basis of a single unit-level activity like DL hours, it fails to capture the cost implications of product diversity. How to cite Management Accounting – Setting Prices, Essay examples

Bosch Comparison of Gospel of Matthew and Luke

Bosch Comparison of Gospel of Matthew and Luke-Acts Essay Gospel of Matthew: Discipleship Model The gospel of Matthews overarching theme can be summarized in the Great Commission, Matthew 28:16-20. It is for the Jewish Christian Community that Matthew writes his gospel. His goal is to assist with the development of a missionary culture that will match the challenges of his community and he uses his gospel as a vehicle to accomplish his goal. (Bosch: 59) Matthew, through his gospel, suggests that the differences between the Pharisaic Jews and the Jewish Christians could be bridged through missions to the Gentiles. He desired for his community to transition from a sectarian view to an inclusive one. Bosch: 60) In Matthews opinion, a missionary community was one that understood itself as being different from the community in which it lived but also commuted to changing that community for the better. (Bosch: 84) Matthew used the key concepts of the Great Commission as a tool to assist his readers with self-identity and to attempt to bridge the gap between the Jewish Christians and the legalistic Pharisees of the time. The important concepts found in the Gospel of Matthew were the reign of God, Gods will, Justice, commandments, the challenge to be perfect, to surpass or xcel, to observe or keep, to bear fruit and to teach. Matthews gospel focuses on these key concepts; which could also be called key attributes of an individual who wants to follow Christ. Matthew used the parables of Jesus, Jesus Sermon on the Mount and very specific language to reinforce his viewpoint of mission. According to Bosch, in surveying the Gospel of Matthew there is no universal theme with regard to missi ons; however, he did believe that in order for Christians to find out who they really are they must be involved in missions by sharing the gospel with others. (Bosch: 84) Luke-Acts: Forgiveness and Solidarity Although Luke was a Gentile, his focus was on the Jewish Christians and the relationship between Jews and Gentiles in respect to salvation and forgiveness; and salvation and forgiveness were his main themes. Luke takes a theological approach to explaining mission. In Lukes writings there are also recurring themes, as in Matthew that are evident: the ministry of the Holy Spirit, the centrality of repentance (Bosch: 87) Through the aforementioned concepts/themes Lukes addressed the issue of the transition of the Christian community from being exclusively Jewish to being predominately Gentile. He used his writings to express the importance of Jesus and his coming and he uses the Holy Spirit throughout his writings to affirm his viewpoint. (Bosch:88) Luke also uses geography to explain the importance of mission to the Jews as well as the Gentile by focusing on where Jesus ministry began and would ultimately end. He used Jesus Journey to explain the salvation offered to all, Jews first and then the Gentiles. He also focused on the Jewishness of Jesus, Just a Matthew did. Bosch:95) It is apparent that Luke focuses on salvation and repentance throughout his gospel as well as the book of Acts. His focus is on Jesus Christ and his sacrifice as the reason why individuals should repent and live better lives. Whats interesting about Luke is that, unlike Matthew, he does not portray the Jewish people as the only ones who reject Jesus but writes that both Jews and Gentiles rejected Jesus. In his writings, it is the Holy Spirit that initiates the mission and directs the missionary whe re they should go, as seen in his writings about Paul. Bosch 115) Now lets look at Boschs comparison of the gospels. Comparison of Matthew and Luke-Acts According to Bosch, for some scholars/theologians Luke 4:16-21 replaces the Great Commission as the key text for understanding both Jesus mission and the mission of the church. Matthews audience was the Jewish Christian Community, whereas Lukes audience was for Christians who were predominately Gentile. Matthew was probably writing to a single community in his gospel and Luke was probably writing to several different communities. Bosch:85) With regard to similarities, both gospels were written around the same time. Both Matthew and Luke used Marks gospel and the Sayings-Source (or Q) as sources for their writings. Both were writing to communities that were going through a transitional period. The men wrote their ospels during a time when individuals had all but forgotten about the significant things Jesus accomplished during his min istry and excitement over the second coming of Jesus had grown cold. .ufa0d9756e72258d557270458e9869b59 , .ufa0d9756e72258d557270458e9869b59 .postImageUrl , .ufa0d9756e72258d557270458e9869b59 .centered-text-area { min-height: 80px; position: relative; } .ufa0d9756e72258d557270458e9869b59 , .ufa0d9756e72258d557270458e9869b59:hover , .ufa0d9756e72258d557270458e9869b59:visited , .ufa0d9756e72258d557270458e9869b59:active { border:0!important; } .ufa0d9756e72258d557270458e9869b59 .clearfix:after { content: ""; display: table; clear: both; } .ufa0d9756e72258d557270458e9869b59 { display: block; transition: background-color 250ms; webkit-transition: background-color 250ms; width: 100%; opacity: 1; transition: opacity 250ms; webkit-transition: opacity 250ms; background-color: #95A5A6; } .ufa0d9756e72258d557270458e9869b59:active , .ufa0d9756e72258d557270458e9869b59:hover { opacity: 1; transition: opacity 250ms; webkit-transition: opacity 250ms; background-color: #2C3E50; } .ufa0d9756e72258d557270458e9869b59 .centered-text-area { width: 100%; position: relative ; } .ufa0d9756e72258d557270458e9869b59 .ctaText { border-bottom: 0 solid #fff; color: #2980B9; font-size: 16px; font-weight: bold; margin: 0; padding: 0; text-decoration: underline; } .ufa0d9756e72258d557270458e9869b59 .postTitle { color: #FFFFFF; font-size: 16px; font-weight: 600; margin: 0; padding: 0; width: 100%; } .ufa0d9756e72258d557270458e9869b59 .ctaButton { background-color: #7F8C8D!important; color: #2980B9; border: none; border-radius: 3px; box-shadow: none; font-size: 14px; font-weight: bold; line-height: 26px; moz-border-radius: 3px; text-align: center; text-decoration: none; text-shadow: none; width: 80px; min-height: 80px; background: url(https://artscolumbia.org/wp-content/plugins/intelly-related-posts/assets/images/simple-arrow.png)no-repeat; position: absolute; right: 0; top: 0; } .ufa0d9756e72258d557270458e9869b59:hover .ctaButton { background-color: #34495E!important; } .ufa0d9756e72258d557270458e9869b59 .centered-text { display: table; height: 80px; padding-left : 18px; top: 0; } .ufa0d9756e72258d557270458e9869b59 .ufa0d9756e72258d557270458e9869b59-content { display: table-cell; margin: 0; padding: 0; padding-right: 108px; position: relative; vertical-align: middle; width: 100%; } .ufa0d9756e72258d557270458e9869b59:after { content: ""; display: block; clear: both; } READ: Hobbes Philosophy EssayBoth were in communities where the church was being tested and going through some identity crises. Both wanted to encourage the churches in their communities and help them through the transitions but they had different perspectives on how to do it; however, the both felt that mission was of fundamental importance. Bibliography Bosch, David J. Transforming Mission: Paradigm Shifts in Theology of Mission. Maryknoll, New York: Orbis Books, 2011.