加拿大留學推薦：預算管理

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加拿大留學推薦：預算管理
預算管理可以被認為是提供績效路線圖的重要因素，同時提供關於預期結果的詳細信息(Mintzberg et al.， 2005)。旅遊經營者可以考慮這些結果，以指導決策達到預期目標。由於旅遊經營者以前瞻性經營而聞名，因此考慮員工或材料要求的需要可以被認為是極其重要的。當預期銷售反映在一個特定時期的預算中，預算成本可以被旅遊運營商考慮為銷售和積壓工作(Hughes和Ballantyne, 2001)。這可以被認為是決定原料需求或工時要求的關鍵。任何公司、商號或團體，如分別向供應商購買個別旅遊零件，並提供組合旅行團，稱為旅行團營辦商。

加拿大留學推薦：預算管理
該旅行團的銷售是根據自己的定價策略，通過中間商或直接面向公眾進行的。從更準確的意義上說，旅行社對提供和履行旅行團所提供的具體服務負有關鍵責任(Eagles, 2002)。他們可以考慮自己提供這些服務，因為有些人可能有自己的長途汽車和卡、住宿和與旅行有關的其他服務，或者可以考慮從任何供應商那裡獲得這些服務。這是旅行社在旅遊產品製造中發揮關鍵作用的關鍵原因。一般來說，我們知道旅遊營辦商提供多種旅行團，以迎合不同類型旅客的需要。儘管旅行社提供的假日套餐大多是由旅行代理商發起銷售的，但一些組織以擁有自己的零售店或直接面向公眾銷售而聞名。

加拿大留學推薦：預算管理

Management of budget can be considered as important for the provision of a road map in delivering performance, while offering information in detail with respect to the expected outcomes (Mintzberg et al., 2005). These outcomes can be considered by tour operators for guiding decisions to the goals desired. As tour operators are well known for looking ahead at the phase of business, the need of considering the requirement of staff or material can be considered as extremely crucial. When expected sales are reflected within a budget for a specific period of time, budgeted costs can be considered by the tour operators for the sales and backlog work (Hughes and Ballantyne, 2001). This can be considered as crucial to determine the needs of raw materials or requirement of labour hours.Any company, firm or organization purchasing individual components of travelling from the suppliers separately, and presenting a combination of package tour is referred to as a tour operator.

加拿大留學推薦：預算管理
The sale of this package tour is done under their own pricing strategy through middlemen or directly to the public. In a more precise sense, tour operators hold the key responsibility to deliver and perform the specific services provided in a package tour (Eagles, 2002). They can consider providing these services on their own as some may be having their own coaches and cards, accommodations and other services related to travelling or can consider obtaining these from any suppliers. This is the key reason as to which tour operator play a crucial role of manufacturing products of tourism. In general, tour operators are known to be offering a number of package tours for catering to the requirements of different types of travellers. Even though holiday packages presented by tour operators are mostly initiated for sale by agents of travelling, some organizations are known for having their own outlets of retail or selling to the public directly.

澳洲代寫：防止詐騙

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澳洲代寫：防止詐騙
其他國家也提出了這個問題，尤其是澳大利亞等鄰國。而像Devlin(2016)和Ensor(2016)這樣的媒體文章大多來自第三方，其目的僅僅是告知受眾關於騙局、當前的辯論等。 ACCC關於發票電子郵件詐騙的文章提供了詐騙如何運作，人們應該如何保護自己和他們應該如何報告的事實數據。觀眾可能會注意到，這個問題的主要框架是，媒體呈現的騙局問題現在已經被scamwatch確認(ACCC, 2016)。故事的整體表現似乎不受商業壓力的影響，但更多的是ACCC作為一個權威機構的責任或義務來保護。

澳洲代寫：防止詐騙
澳新銀行新西蘭分行所呈現的新聞價值再次試圖為公眾描繪事實和細節，即他們應該如何意識到將細節發送給錯誤的人，以及他們可以採取何種形式的預防措施來避免被騙(澳新銀行，2016)。這裡提出的問題的主要框架更傾向於確保欺詐和相關問題得到預防。網站上提供的一般建議是針對各種各樣的騙局，而不僅僅是建築行業的騙局(ANZ, 2016)。商業壓力確實會影響整體表現，因為該網站包含許多形式的詐騙例子，以使消費者意識到所呈現的內容。澳新銀行(ANZ banking)有理由提高消費者的警惕性。

澳洲代寫：防止詐騙

Other countries also present this issues, especially neighbors such as Australia. Where most of the media articles such as Devlin (2016) and Ensor (2016) were from a third-party which only aims to inform audience on the scam, the current debates and more. The article of ACCC on the invoice email scam presents the factual data on how the scams work, how people should protect themselves and how they should report. The dominant framing of the issue that an audience might observe here is that the scam issues presented by the media are now confirmed by scamwatch (ACCC, 2016). The overall representation of the story does not seem to be affected by commercial pressures, but is more of the duty or the obligation of the ACCC as an authority to protect.

澳洲代寫：防止詐騙
The News values that are presented by ANZ NewZealand once again attempts to portray facts and details for the public on how they should be aware of the sending details to the wrong person and what form of precautions they can take to avoid being scammed (ANZ, 2016). The dominant framing of the issue as presented here is more aligned towards ensuring the scams and concerned issues are prevented. The general advice presented on the site are for a variety of scams and not just the scam of the building industry (ANZ, 2016). Commercial pressures do affect the overall representation as the site includes many form of scam examples to make the consumer aware of what was presented. ANZ banking has a reason to make its consumer more alert.