Wednesday, July 31, 2019

Domestic Politics and International Relations Essay

I. International relations as venerable subject. A. People were studying international relations before there were nations. B. Kautilya, Sun Tzu, Thucydides, and Herodotus were the first philosophers and scientists to write about international relations more than 2,500 years ago. C. The key fundamental law of international relations states that politics is rooted in domestic affairs. D. The moral law causes people to remain subjected to their ruler and moral law restrains the use of force. II. Methods to investigate the history of international relations are combining logic and evidence, mathematical method and statistical analysis. A. The method of combining logic and evidence or case studies. 1. Knowledge of international relations will be improved. 2. The path to insight is to analyze individual events or, in other words, to develop a case study. 3. Case studies are effective in evaluating the verisimilitude between the theory and practice (action). B. Statistical analysis suggests aims at investigating general patterns among the cases and examines large numbers of events. 1. Predicted patterns should include the probability distribution across the outcomes, not across deterministic results. 2. The method uncovers ideas and key points about the general orderliness of the origin of international relations. 3. In contrast to case study approach, statistical method probes the generality of the hypothesis under investigation, as well as its extreme validity. C. Mathematical analysis ensures internal consistency in arguments about complex relations about variables. 1. Mathematics is claimed to be the best tool for pursuing logical analysis of the complex problems as the alternative contains greater ambiguity and imprecision in meaning. 2. Still many scientists denounce the importance of mathematical method in learning international relations as they argue that ‘the interesting problems of politics are too complex to be reduced to mathematical equations’, but mathematics is exact when dealing with complex problems. 3. Mathematical approach is necessary for linking case study and archival techniques. III. Fundamental insight in the nature of international affairs through effectiveness and combination of key methods. A. Case studies should be facilitated because of their nature unique and not indicative of general laws. B. Productive collaboration with colleagues should be encouraged by combing mathematical, statistical and formal methods. C. The benefits of case studies are well-known, whereas the benefits of logical and mathematical methods are still under debate. D. Nowadays, all three methodologies are used for evaluation how international relations are shaped to domestic politics.

What is meant by unemployment and what are its different types? Essay

Unemployment cannot be simply defined as the number of people without jobs. Such a definition would include children who are too young to work, pensioners and housewives and others who choose not to take up paid up employment. Since these groups pose no serious economic problems. Unemployment in a country refers to all those people who are willing to work, but are unable to find a job. Moreover unemployment is a very complex phenomenon. It is rather easy to notice but difficult to define. Broadly, unemployment may mean lack of employment. Thus, anybody who fails to work may be considered as being unoccupied and therefore unemployed for the concerned period. Ordinarily, the term unemployment denotes a condition of joblessness. In the early 1980’s worldwide unemployment rose to very high levels, higher than during some of the year 1930s although not as high as the peak unemployment rates of that earlier ‘Great Depression’ whereby the overall level of unemployment as well as the structure of unemployment was extremely varied. (References Wikipedia.com) The measurement of unemployment is very important for any economy. Unemployment is one of the most serious economic problems and it is important for the government to know the level and the rate so that it can take appropriate corrective measures. Formula for calculating rate of unemployment: Unemployment Rate = Total number unemployed x 100 Labour Force Labour Force = Number of people employed + Number of people unemployed Unemployment rate in Mauritius The graph above shows the historical trend of unemployment. In year 2004 unemployment rate was high 10.8% then it decreased from 2005. As from 2008 to 2011 we can observe that the unemployment rate was stabilized at around 7%. Which shows good reforms campaign by the government despite the economic crisis which affected Mauritius in 2008. Types of Unemployment: There is a lot of confusion and disagreement regarding the meaning and nature of unemployment. So, to comprehend the problem in a proper way and suggest remedies, we may discuss the various types of unemployment. Unemployment thus may be discussed broadly under several heads: Seasonal unemployment Frictional unemployment Structural unemployment Cyclical unemployment Technological unemployment Disguised unemployment Seasonal Unemployment: According to Beveridge, â€Å"Seasonal unemployment means the unemployment arising in particular industries through seasonal variations in their activity brought about by climatic changes.† Seasonal unemployment occurs due to lack of productive work during certain periods of the year. Certain industries or occupations are seasonal in character.Take the case of ice-cream production, which has a peak demand during the summer. In the winter season, with a fall in the demand for ice-cream, the demand for labour engaged in its production also falls, and seasonal unemployment takes place.A sugar mill may be closed for a number of months in a year, as the supply of sugarcane stops. Seasonal unemployment may also be witnessed in the case of traditional and underdeveloped agriculture. For instance, in India, the cultivators tilling the unirrigated lands very often remain idle for 120 to 150 days in a year. Seasonal unemployment takes place mainly due to the lack of suitable alternative employment opportunities in the slack season. Such unemployment usually does not lead to serious distress, as the wages in seasonal occupations are comparatively higher, which provides for the period of unemployment. Solutions to Seasonal Unemployment Such unemployment can be reduced by encouraging people to take different jobs in the â€Å"off season†. Reduced unemployment benefits and improving the flow of information may also be beneficial. 2. Frictional Unemployment The term frictional unemployment refers to the unemployment that is associated with the normal turnover of labour. People leave jobs for many reasons and they take time to find new jobs; old persons leave the labour force and young person enter it, for example, school leavers but often new workers do not fill the jobs vacated by those who leave. Inevitably all of this movement takes time and give rise to a pool of persons who are frictionally unemployed while in the course of finding new jobs. This unemployment would occur even if the occupational, industrial and regional structure of unemployment were unchanging. When the welfare payments are more attractive than the work itself, some of the unemployed believe that the tax and the benefit system will reduce significantly the net increase in income from taking paid work and choose to be on the welfare instead. Causes of frictional unemployment: The relationship between workers and employers tends to be heterogeneous in some or the other way. This mismatch can lead to frictional unemployment, which makes it closely related to structural unemployment. Fresh graduates looking for a good job, but are not able to get it right away because of certain demands by the employers in terms of skills and experience, therefore resulting in frictional unemployment. Factors related to preference, work environment, skills, remuneration, location, work timings, etc., always rise a sense of dissatisfaction in the workers or employers. This is one of the main causes of frictional unemployment. Solutions to frictional unemployment The government can make the information about the labour market more readily available. Schools can provide more guidance about the jobs in the market and invite professionals to speak about their jobs so as to provide more information to the school leavers. The government can create some part time jobs as a solution to the unemployment. Proper educational advice to college students in terms of the job demands and skills required to get job faster. (Reference tutor2u.com) 3. Structural Unemployment Structural unemployment takes place because of a change or defect in the economic structure of a country. It occurs as a result of changes in demand and supply conditions for certain categories of labour. According to Beveridge, structural unemployment means â€Å"the unemployment arising in particular industries or localities through a change of demand so’ great that it may be regarded as affecting the main economic structure of a country.† There are some distinct similarities between frictional and structural unemployment, as both arise due to maladjustment between the demand for and supply of labour. However, there are certain important differences between the two. Frictional unemployment is of a shorter duration and takes place because of temporary factors. Hence although the demand for labour may decline in certain industries this fall in demand is counterbalanced by a rise in demand in some other industries. In case of structural unemployment, the deficiency in demand for labour is more permanent, extensive and deep rooted. The barriers to mobility are rather more formidable. According to Thomas D. Simpson structural unemployment is more heavily concentrated among certain employment and demographic groups. It affects a significant number of workers in certain occupations, industries, racial, and age groups, whereas frictional unemployment tends to occur more widely. Secondly, structural unemployment is less voluntary than frictional unemployment. Solutions to Structural Unemployment: The government can retrain the workers to meet the demand for a new set of skills. For example, farmers should learn the new techniques of production using automation rather than rely only on the traditional method of farming. Workers should improve their skills and reduce occupational immobility. Policies should provide the unemployed with skills they need in order to be re-deployed. In this era of information technology, workers should have IT knowledge to remain employed. Education and training opportunities should be made available to the workers so that they can get trained and improve their chances of taking on new jobs that are available in the economy. 4 Cyclical/ Keynesians unemployment/ deficient-demand unemployment Cyclical unemployment happens to be the most common type of unemployment in an industrially developed capitalist economy. According to the classical economists, in the long run there would be a full employment equilibrium. But in reality we find that a capitalist economy is characterised by alternate periods of prosperity and depression, rising economic activity and employment and sluggish business conditions and falling employment opportunities. Cyclical unemployment is also popularly known as Keynesian unemployment, following Keynes. Keynes has culled this type of unemployment as involuntary unemployment. Lerner has termed this unemployment during an economic depression as deflationary unemployment. Moreover, cyclical unemployment is when workers lose their jobs during downturns in the business cycle. It generally happens when the economy contracts, as measured by Gross Domestic Product (GDP). If the economy contracts for two quarters or more, then the economy is in a recession. Cyclical unemployment is usually the cause of high unemployment, when rates quickly grow to 8% or even 10% of the labor force. It’s known as cyclical because, when the economy re-enters the expansion phase of the business cycle, the unemployed will get rehired. Cyclical unemployment is temporary — although it could last anywhere from 18 months (the typical time frame of a recession) to ten years (during a depression). (Reference, Wikipedia) Cyclical unemployment through a diagram As we can see in the AD/AS diagram, the fall in AD to AD1 will result in a fall in the Real output (Y1).This will force the firms to reduce their output and hence reduce their workforce from ADL to ADL1. However, due to ‘wage stickiness’ it is less likely that real wages will fall (as seen in the labour diagram). Therefore, the wages instead of coming down to W1 will remain at We. This will create a surplus situation where the aggregate demand for labour will be at ‘a’ and the aggregate supply of labour will be ‘b’. (reference tutor4u.com) 5. Technological Unemployment. Technological unemployment takes place because of rapid technological improvements. Introduction of improved machinery and labour saving know-how has a tendency to displace labour force. Myrdal cites the example of technological unemployment in the American agricultural sector in the fifties, when due to the introduction of labour-saving techniques, the agricultural workers as part of the total civilian labour force declined from 12’6 to 8’5 per cent. Introduction of improved technology in production will lower the capital-output ratio and the labour-output ratio. This will increase the productivity of capital and labour, causing technological unemployment. Probably due to this reason, even now introduction of electronic computers has always been viewed with suspicion by the workers. 6. Disguised Unemployment. As the word suggests, disguised unemployment refers to a situation when a person is apparently employed, but in effect unemployed. !t is a phenomenon of concealed unemployment, not visible to the open eyes. Here it is not possible to identify as to who are unemployed, as all â€Å"appear to be working.† As Nurkse has remarked, â€Å"In an overpopulated peasant economy, we cannot point to any person and say he is unemployed in disguise. The people may all be occupied and no one may consider himself idle.† The concept of disguised unemployment was originally conceived by Mrs. Joan Robinson. Her concept of disguised unemployment is more applicable to the advanced developed countries. According to her, â€Å"a decline in demand for the product of the general run of industries leads to a diversification of labour from occupations in which productivity is higher, to others where it is lower. The cause of this diversion, a decline in effective demand, is exactly the same as the cause of unemployment in the ordinary sense and it is natural to describe the adoption occupations by dismissed workers as disguised unemployment.† Conclusion Unemployment is something which is of great concern to individuals as well as the economy. It is surely something to worry about as it wastes economic resources and causes human suffering such as poverty, famine, depression and so on. Also experiences of unemployment are becoming much longer in duration and are increasing significantly. Hence alleviation of unemployment is a prime aim of the government in order to boost the economy. How could you measure unemployment and discuss the problem associated with each measure? Most people understand intuitively that being unemployed means not having a job. That said, it’s important to understand more precisely how unemployment is measured in order to properly interpret and make sense of the numbers. Basically there are two types of method to measure unemployment: I. Claimant count method II. The Labour Force Survey Claimant Count Method This method calculates unemployment by measuring the number of people receiving benefits (Job Seekers allowance). If the rate is up, it indicates a lack of expansion within the labor market, while it indicates economic expansion and could spark inflationary pressures if the rate is down. Generally, a decrease of the figure is seen as positive, while an increase is seen as negative. Source: www.fxwords.com Graph 2 shows: claimant count of United Kingdom An example of a claimant count chart can be illustrated above where we can analyses a decreasing trend during the years of people claiming for unemployment benefits thus indicating beneficial economic conditions, ceteris paribus. The Labour Force Survey A labour force survey is an inquiry directed to households designed to obtain information on the labour market and related issues by means of personal interviews. The information collected on the labour market can then be used to develop, manage, evaluate and report on labour market policies. According to the Mauritius Labour Force, Employment and Unemployment survey the following result were obtained: Second quarter 2012 1. Employment of Mauritians is estimated at 548,300 at the second quarter of 2012 compared to 535,500 at the first quarter of 2012 and 531,400 at the second quarter of 2011. 2. The unemployment rate is estimated at 8.2% for the second quarter of 2012 compared to 8.0% at both the first quarter of 2012 and the second quarter of 2011. 3. The main characteristics of the unemployed at the second quarter of 2012 were: (i) The 48,900 unemployed comprised 20,100 males (41%) and 28,800 females (59%). (ii) Around 22,300 (46%) of them were aged below 25 years. (iii) About 55% of the unemployed were single. Among males, the majority (80%) was single while among females, the majority (61%) was ever married. (iv) Some 7,800 or 16% had not reached the Certificate of Primary Education (CPE) level or equivalent and a further 21,900 (45%) did not have the Cambridge School Certificate (SC) or equivalent. (v) 11,300 (23%) had been looking for work for more than one year. (vi) 18,900 (39%) were looking for a job for the first time. Thus these result could be use to devise policies by the government for example whether to invest more or not, in order to combat unemployment and other economic turmoil. Reference: gov.mu Problem associated with claimant count: The criteria to be eligible for benefits often changes, usually this has been to reduce the claimant count. This makes it difficult to compare over time. The claimant count excludes: People over pension age, who will typically claim pensions rather than Job Seekers allowance People under 18, (with a few exceptions) People in full time education, who may still be classed as unemployed. People not eligible for contribution based JSA. To claim the contributions based JSA they need to have paid at least two years of NI contributions. Also, their level of savings or their partner’s income may be too high to be eligible. Any one on a government training schemes Married women looking to return to work Those looking for part time work and not full time work Some people may claim benefits whilst still working in the â€Å"black market† i.e. claim JSA fraudulently. Some people may be able to work upto 16 hours a week and still legally claim JSA (JSA- Job Seekers allowance) Problem associated with Labour force survey It could be subject to sampling errors and may not be truly representative. The sample chosen may be from just few regions of the country, instead of the whole population/every region. This will generate bias result thus it will be wrongly interpreted leading to inefficient policies to combat unemployment. It is time consuming and costly, basically conducting this survey may take months or years depending on the size of the economy and the number of population. In the same vein a lot of paper work is needed for this survey, more officers must be hired to conduct private interview. Hence there is no perfect method to measure unemployment accurately, as all measures have theirs pros and cons. For example claimant count consider various criteria to be eligible for the allowance whereas Labour Force Survey may not be representative. The method to measure unemployment also depend on the type of economy Discuss the effect of unemployment on an economy? Unemployment is universally recognized as a bad thing. It brings a lot of adverse effect to an economy. The consequences are as follows: 1. The consequences to the individual Increase health risk Unemployment increases susceptibility to malnutrition, illness, mental stress, and loss of self-esteem, leading to depression. Not everyone suffers equally from unemployment, highly conscientious people suffers more than twice. For example fresh graduates or people holding a degree but is unable to find a job are the most affected. Basically the table below shows the unemployment rate of people having a tertiary education in Mauritius. The Unemployment with tertiary education (% of total unemployment) in Mauritius was last reported at 7.90 in 2010, according to a World Bank report published in 2012. Graph 3 show: Unemployment with tertiary education (% of total unemployment) in Mauritius Source: indexmundi.com /cso Loss of income Unemployment normally results in a loss of income. The majority of the unemployed experience a decline in their living standards and are worse off out of work. This leads to a decline in spending power and the rise of falling into debt problems. The unemployed for example may find it difficult to keep up with their mortgage repayments. 2. The Consequences to the business Less overall spending When people are unemployed in large numbers, it hurts the rest of the economy, creating a cyclical problem. When people have less money to spend because of unemployment, other companies suffer from less consumer demand. Then, when companies suffer because of lost business, they might in turn be forced to make layoffs of their own, making the unemployment rate rise and overall spending drop even more. The cyclical effect of unemployment is the reason for government-issued economic stimulus packages to help businesses in difficulty. Logic suggests that when people have more money, they spend it, thereby stimulating the economy and simulating job growth. Social problems Business may be impacted by social problems associated with high unemployment (e.g. rising crime). If the market of a business is situated in a place where the crime rate is high and where there is high unemployment rate, it can have adverse effect on the business. Demand may fall due to the negative image of the areas, potential consumers may prefer to purchase their goods and services at a more secure place for personal security thus if demand fall, the firm’s revenue will decrease which can lead to bankruptcy consequently more people will be unemployment. Inferior goods Demand for inferior goods (lower price, quality) may increase, the demand for luxury goods will decrease. Thus business engage in production of inferior good will gain and those in luxury good will lose. Graph 1: demand for luxury goods under unemployment Graph 2: demand for inferior goods under unemployment As shown above, in graph 1 the demand of luxury goods has decrease from D to D1 due to unemployment, lack of potential buyers. Quantity supply has decreased from Q to Q1 leading to a decrease in price from P to P1. Area P,T,Z,P1 is the loss incurred by the firm operating under luxury goods production. On the contrary graph 2 shows the increase in demand for inferior goods from D to D1 due to unemployment. People will prefer to buy cheap goods due to lack of income. Quantity supply has increase from S to S1 causing price to rise in the long run from P to P1. Area P1,T,Z,P is the profit incurred by the firm operating under inferior goods production due to a rise in demand. 3. The Consequences for the government Fiscal costs High unemployment has an impact on government expenditure, taxation. An increase in unemployment results in higher benefit payments and lower tax revenues. When individuals are unemployed, not only do they receive benefits but also pay no income tax. As they are spending less they contribute less to the government in indirect taxes, the government will have to scale back plans for public spending on public and merit goods. Government Borrowing Spending along with the fall in tax revenues due to unemployment may result in a higher government borrowing requirement (known as a public sector net cash requirement). The Central government debt; total (current LCU) in Mauritius was last reported at 113289300000 in 2010, according to a World Bank report published in 2012. Graph 4 shows: The government of Mauritius debts 4. The Consequences for the economy as a whole Lost output of goods and services Unemployment causes a waste of scarce economic resources and reduces the long run growth potential of the economy. An economy with high unemployment is producing within its production possibility frontier. The hours that the unemployed do not work can never be recovered. Negative multiplier effects The closure of a local factory with the loss of hundreds of jobs can have a large negative multiplier effect on both the local and regional economy. One person’s spending is another’s income so to lose well-paid jobs can lead to a drop in demand for local services, downward pressure on house prices and ‘second-round employment effects’ for businesses supplying the factor or plant that closed down. Hence unemployment affects many aspects in an economy such as social, individual, economical and so on. Unemployment affects the economy in ways that most people do not visually see. Some effects are avoidable and some are inevitable. Evaluate the impact of the different policy measures adopted by the government of Mauritius in order to control unemployment? A range of government policies are available for the Government of Mauritius wanting to reduce the scale of unemployment in the economy. The Government can do many things to try and influence the level of employment. However some policies the government use can conflict with other policies for example if they were to spend more on education and training (so increasing the skills of workers) they would have to spend less on other things such as health-care. Basically the situation of unemployment in Mauritius is alarming, here is a chart to illustrate the seriousness of the issue: ChChGraph 5 : shows the Mauritius unemployed persons Unemployed Persons in Mauritius increased to 44000 Persons in February of 2012 from 43800 Persons in November of 2011, according to a report released by the Central Statistics Office, Mauritius. Historically, from 2004 until 2012, Mauritius Unemployed Persons averaged 45757.6 Persons reaching an all time high of 56100.0 Persons in May of 2005 and a record low of 35000.0 Persons in November of 2008. Source:indexmundi.com Fiscal measure: The ‘Additional Stimulus Package’ was presented in December 2008 to support enterprises on a short-term basis. The package introduced a ‘Mechanism for Transitional Support to the Private Sector’, which was eventually replaced by ‘the Economic Restructuring and Competitiveness Programme’ in 2010’ under the â€Å"Facing the Euro Zone Crisis & Restructuring for Long Term Resilience’ Memorandum presented in August 2010. This programme also included SURE (Support Unit for Re-Employment of Employees), and plans for restructuring the tourism industry, and for supporting the sugar industry. In 2012, Rs 7.3 Billion has been committed to a National Resilience Fund to help businesses better face the economic downturn. Thus this would secure current employees job and would create new jobs. During the financial crisis in the 2008, The government of Mauritius injected Rs6 billion in the economy for education, training, food security and This massive investment has been possible due to the fruit of past reforms in terms of fiscal benefits. In addition to these policy options, the Mauritian government introduced an Additional Stimulus Package in December 2008. In effect, Rs4 billion was earmarked to save employment. Much effort was made to sustain, modernise and ease the access to finance of local enterprises to help them improve their productivity and competitiveness. In year 2011, 5000 new Small & Medium Enterprises were created and were awarded grants by the government compared to 7,600 in Reunion Island in the same year. Thus creating jobs. The government proposed a tax rebate on all earnings for new entrepreneurs in the first two years, certain taxes have been suspended over two years, in tourism, construction and other sectors. Consequently, there will be a boost in their revenue and it may encourage the creation of new jobs. Source: Le Matinal(newspaper) Supply side policies (reduce frictional and structural unemployment) To educate is to empower. The government proposed more funds allocated to SMEs so that they can provide required training to their employees. The National Resiliency Fund was created last year by the Minister of Finance to encourage ‘the youth employment. The government in his last budget proposed that all secondary schools have a qualified career advisor and propose that all schools promote extra-curricular activities such as the ‘Young Enterprise Awards’. There should also be qualified staff in each state school, to help channel underperforming students in their right vocation. The Minister of Finance promised Rs 500,000 to schools around the island. The more skillful you are the more secure you are to get a job. Reflating Aggregate Demand The government succeeded in attracting foreign direct investment in Mauritius as it rose by 19.8 percent in the first six months of 2012 to 4.077 billion Mauritius rupees ($133.89 million) from 3.401 billion a year ago, according to the central bank thus contributing in enhancing the real national output consequently increasing the demand for labour. Foreign direct investment has risen causing aggregate demand to shift from AD1 to AD2 consequently the demand for labour to shift from LD1 to LD2 causing an obvious decrease in unemployment. Basically in assessing the effectiveness of these measures we just have to compare the working population to previous years: Graph 6 shows: Employed persons in Mauritius Economic policies till 2008 to 2012 had a positive impact on the labour market as there has been a rise in labour force which shows the effectiveness of these policies adopted by the government of Mauritius. Hence unemployment do not have an exact definition, it do not have a measure to calculate it exactly, its effects are vast and there are various measures to combat it. Unemployment is inevitable in an economy. The economy must see unemployment as a challenge, opportunity and tackle the issue with intelligence, not as a major economic turmoil, or be afraid of.

Tuesday, July 30, 2019

Meli Marine Case Study Essay

†¢ Global commerce trade is primarly dependent on trans-ocean shipping; roughly 90% of general cargo is shipped via container Based on the container shipping value chain, there are several segments to expand and integrate the business and enter the market. This would provide benefit of business diversification hence decreasing risks According to the volume of growth of shipping lanes (Exhibit 6), every lane has steadily increased during the last years and is expected to grow further in the future Meli Marine’s Strategy to Compete in The Industry 1) Greater flexibility in the cost structure by selling older vessels, adding smaller more efficient vessels and reducing the total fleet owned (consolidation) 2) Shifting the focus from feeder to line services (intra-Asia). This brought the advantage to also cover spoke-to-spoke lanes and not only hub-to-spoke 3) Priorization: a narrower set of costumers and shipping products (commodities and perishable products). Hence, investment in specialized containers such as insulated, refrigereted, etc†¦ to back-up the business (core competence) 4) Meli Marine built out its own freight forwarder arm: seamless door-to-door service using an integrated chain service with other transportation systems, achieving a more complete service to the costumers 5) The previous strategies, in particular from 2 to 4, allowed Meli Marine to create its own industry standard that became an added value. In fact, costumers did not switch eventhough the competitors offered the same services to a cheaper price Meli Marine Performance Compared to Key Competitors †¢ Meli Marine is the smallest player in the market in terms of revenues and capital, mainly due to concentration on the intra-Asia lanes. Indeed, constant revenue growth (67%) indicates that there is less opportunities for expansion and growth in Revenues the intra-Asia†¦

Monday, July 29, 2019

Auditing Essay Example | Topics and Well Written Essays - 1250 words - 3

Auditing - Essay Example in errors or omissions, an auditor is usually hired to verify the statements before they are presented to the shareholders during an annual general meeting. Therefore, the duty of an auditor is to verify the financial statements of a legal entity. He should give an opinion that provides a reasonable assurance to the shareholders as well as to any other user of the financial statement that the financial statements give a fair and true view of the organization and that all material respects have been taken into account. I being an auditor has been an external auditor have been selected to perform the audit of Toyota Corporation. This article gives an audit program of the duties that I will carry out in accomplishing my objective as the external auditor. An audit program refers to the procedures and policies that are laid down to guide the auditor in in executing their audit job. The audit program is prepared depending on the scope if he audit. The scope of the audit varies depending on the company being audited and the purpose of the audit. It is i9mportant to have an audit program since it helps the auditor to standardize the evaluation process as well as his data collection. With an audit program, it will be possible for the auditor to collect all the relevant information for the audit purposes. The program will further ensure that the auditor complies with the policies and procedures of Toyota and also determine the effectiveness of these policies. At times, I am supposed to evaluate the adequacy of internal controls. This will be possible through the help of an audit program. The following program is to be used in carrying out the audit of Toyota Motor Corporation. The first stage will involve meeting the internal audit general and preparing/planning the documents. The preparation and updating of the engagement letter will be among the duties performed in planning and preparing the documents (Puncel, Pp. 7). The compliance engagement will follow a consideration

Sunday, July 28, 2019

Business Proposal Essay Example | Topics and Well Written Essays - 2000 words

Business Proposal - Essay Example We are well geared to meet the Safety and Liability requirements mentioned under Service Expectations and Freight Characteristics. We currently have a company policy manual, a copy of which has already been provided to Plymouth Weyerhaeuser. This covers all safety aspects that are expected by Plymouth Weyerhaeuser. The final copy is under revision and will be printed and distributed among our employees. The following requirements mentioned in the RFP will be met: 1. We will have a satisfactory DOT rating or a plan to get there conditional rating back within an agreed upon time frame. Copy of satisfactory rating certificate attached in bid package response. 2. We have a formal safety program and provide documentation indicating safety program content and that administration of such program is regular, ongoing and participated in by all on site personnel. 3. All yard trucks DOT certified which includes passing an annual DOT inspection. 4. Insurance Requirements of $100,000 product liability, $2 million general liability will be met with Weyerhaeuser named as additional insured. Insurance provider will have a B+ rating or higher. 5. Workers Compensation coverage for drivers and on-site persons ($500,000 minimum per accident).

Saturday, July 27, 2019

Ethnographic Film and Post Colonial Discourse Essay

Ethnographic Film and Post Colonial Discourse - Essay Example Hybridity is given as antidote to essentialism, or "the belief in invariable and fixed properties which define the 'whatness' of a given entity"3. This kind of mutation modifies the established pattern with a 'mutual and mutable' representation of cultural difference that is considered in-between the colonizer and colonized. 4) Arif Dirlik, who developed Said's theory of Orintalism, proposes one more point of view. Dirlik suggested that the Orientals are striving to protect themselves by the shield of Orientalism; however living in the globalized world, they do not break ancestral traditions and rules. Most of ethnographic films represent postcolonial discourse in different meanings, but the 'red line' of such films is approximately the same: problem of an individual who has to acculturate and accept an unfamiliar outlook. More and more cinema festivals are dedicated exactly to ethnographic films, more and more film directors got interested in this topic from the time of inventing motion pictures up to nowadays. In this essay it is necessary to mention such masterpieces as "Act of War - The Overthrow of the Hawaiian Nation", "Nanook of the North", "First contact" and "The River" (Reka). "Act of War -"Act of War - The Overthrow of the Hawaiian Nation" (1993, made by Punipau and Joan Lander). In 1778, when the British traveler Captain James Cook and his crew landed at Hawaii, they were surprised to find hard-working people and a highly developed civilization. At the same time, for the Native Hawaiians, this first contact with Europeans caused a lot of events that completely derived them of their independence and culture. This provocative documentary chronicle included photographs and commentaries and re-produced the period of American annexation of Hawaii in 1898. The struggle of authentic Hawaiians against social, political and cultural invasion was vividly shown in this film. "Nanook of the North" was created by legendary Robert Flaherty in 1921, is possibly one of the best known of the silent era documentaries. Flaherty had undertaken a long voyage to the sub-Arctic eastern coast of Hudson Bay during which he filmed the landscape and filmed Eskimo communities. Flaherty's intention was to make a film collaborating with the local inhabitants. Also he discovered problematic side of the Inuit community as some kind of "eternal", noble race that lives in total isolation and is resistant to westernization. Flaherty perfectly re-created an Eskimo culture: the main character's everyday life including hunting seal, fishing, building igloo was caught by Flaherty's camera. The directors shares his incredible respect to a culture that has learned to not just survive but flourish in such a severe environment. The main theme of film can be formulated as following: "humanity against the nature, but human is the nature". Problem westernization

Friday, July 26, 2019

The Success Of BMW Company Assignment Example | Topics and Well Written Essays - 2000 words

The Success Of BMW Company - Assignment Example It explains the reason why the company has chosen focussed differentiation as the most suitable alternative. The strategy to produce luxury cars of the best quality using the latest technology provides reasons why it has evolved as the most luxurious brands used by the high-income groups in society. Then, the project assesses the key resources and capabilities which have been used by the company in the last five years. Lastly, the company’s present strategies have been evaluated in comparison to its future competition in terms of suitability, feasibility, and acceptability. The critical success factors identify the key issues that organizations should focus on to attain success. It refers to the specific areas where satisfactory results would yield competitive success for the individual, department or department. The critical factors which account for the success of BMW include industry, competitive strategies, environmental factors, managerial position and temporal factors. The most important factor that has been the key to the company’s progress towards success is its brand image. Its brand strength is so high that it allows product changes to take place smoothly and without any hurdles. It can easily introduce new products in the market without losing its share of the market. The company would also continue to attain success as long as the new products introduced under the original brand continues to meet customer requirements in terms of image, quality, and value (Ward, Srikanthan & Neil, 1990, p.10). The automobile industry has been undergoing a process of transition since the last few years. The number of suppliers is supposed to come down from 5500 to 2800 by 2015. Among the independent manufacturer's mention may be made of Fiat, Ford, Honda, and Porsche. The BMW has to compete with the above companies to be in the limelight.

Thursday, July 25, 2019

To what extent was religion behind the successes of the great Arab Essay

To what extent was religion behind the successes of the great Arab conquests of the seventh and eighth centuries - Essay Example The importance of this particular research question is contingent upon the role of Islam in a geopolitical sense; arguably something that has a great deal of relevance within the current era. Yet, beyond this, the cultural dynamics and importance of Islam as not only a faith but as a strategic cornerstone of how the Islamic Empire was able to spread an experience early victories is a further component of the research that this particular author seeks to shed a level of light upon. As will be denoted within the forthcoming discussion and analysis, it is the strong and overarching belief of this particular analyst that the religion of Islam played a pivotal and fundamental role in the rapid success and expansion of the Islamic Empire. Both through an analysis of primary and secondary texts, the reader can infer that without the norming influence of the Islamic religion and culture, such an Empire would have never held together; nor have been able to threaten the existing structure of p ower that existed within these regions at the time in question. Likewise, rather than analyzing the role and influence of the religious aspects of Islam on the formation, durability, and strengths of the Islamic Empire throughout all of history, the discussion and analysis that will be presented within this particular research will be solely contingent upon the first several decades after Mohammed came in full control of Mecca and Medina; essentially christening the dawn of the Islamic expansion and the creation of a geo-political movement that would culminate in empire building. The cornerstone of the argument for the importance of the Islamic religion with respect to the spread of the early Islamic Empire ultimately is contingent upon the issue of culture. As one might expect, seeking to define something as complex and overarching as Islamic culture is in and of

Monopoly and Oligopoly Essay Example | Topics and Well Written Essays - 500 words

Monopoly and Oligopoly - Essay Example Another feature of oligopoly is that the actions of another firm largely affect the other firms. It means that the success of another firm depends on the action of another firm. Oligopolies would want to know what other firms have availed in the market. For example, McDonalds will keep monitoring what Wendy’s have made available in the market. Oligopolistic market also has a bit of a barrier for entry to the market but not like monopoly market structure. Conversely, monopoly is characterized by the products differentiation. This means that the firm produces a product that is unique. This means that there is no close substitute for the product. Monopoly operates as a single seller in the market; it is a firm that provides most of the supplies in the market. Bookstores in campuses are some examples of monopolies. Unlike perfect competition, the kind of market that monopoly operates is not easy to enter due to quite a number of barriers for entry such as legal barriers (Tucker, 2010). A natural monopoly is where by one firm stands out as a primary supplier despite the presence of other firms. In this industry, it is advantageous for production to be concentrated on this major firm rather than contested competitively. Natural monopolies are mostly public utilities. The legality of these natural monopolies is based on the fact that it is economically sensible to have them. That is the cost of production of goods and services, for example power, by these monopolies, are very high such that it is economically sufficient if only one company produces it. The government however regulates the operation of the two monopolies. This information shows why ‘natural’ monopolies are legal and other monopolies illegal (Hirschey, 2008). Laissez-faire is seen as an economic-policy doctrine. This doctrine opposes government interference in business other than the minimum functions of ensuring peace,

Wednesday, July 24, 2019

Credibility of Business Negotiations between the U.S. and China Essay

Credibility of Business Negotiations between the U.S. and China - Essay Example Business negotiations in China are challenging, particularly for international businesses because of the very intricate business practices of the Chinese. For one, networking is different in China where the government is almost always involved such that the range of decision makers is wider, and the process more collaborative. The Chinese culture promotes loyalty and conformity to family structures, where agriculture is regarded as the root of society and commerce as the branch. Their Confucian principle on the importance of society being organized under a benevolent moral code is both prosperous and politically stable, as well as their reverence for scholarship and kinship. Concepts such as guanxi (personal connection), renji hexie (interpersonal harmony) and chiku nailao (endurance, relentlessness) are practices or the Chinese way of doing business. Before business can be done, the Chinese believe that trust should be established first. Trust is built through guanxi and renji hexie, concepts that are ingrained in Chinese societal relationships both at home and abroad. Chinese spend a large amount of effort and time in establishing personal relationships, often through mediators known to both parties, as an antecedent to any business dealings. This is more often than not mistaken by a Westerner as a frustrating delaying tactic, but considered very important for the Chinese since this process develops trust between the parties, paving the way for the relationship of both parties to be strengthened and deepen beyond mere acquaintances to something resembling family. The Chinese have a thorough, in-depth due diligence before consenting to any agreements, looking at their numbers and gathering more information. Usually, the average time it takes to do deals in China, from initial contact to contract signing may be from 12 to 18 months, possibly longer for institutional deals. The concept of yin and yang, where finding the way (the Tao) is more essential than finding the truth (the means is more valuable than the end supports the above-mentioned practices. And the Chinese are prepared to work hard to reach this compromise, especially since they are famous for their work ethic, instilling it from childhood. The distinction however is that the Chinese take diligence one step higher- to endurance (chiku nailao) because for them, relentlessness and endurance are deemed far more honorable in society than talent. B. U.S. view of credibility in business negotiations Free trade leads to higher economic growth, better living standards and more and better job opportunities. The United States has been the forerunner in economic development, trade relations, etc. maintaining its status as a superpower. Perhaps this position has been achieved in part through the Americans' shrewd business negotiation techniques especially in dealing with their business interests in the global arena. Among the cultural traits that Americans are known for in negotiation is that they are meticulous about punctuality, getting things done when promised and not wasting time. They are known for their impatience to get down to business after a few pleasantries. During negotiations, Americans are

Tuesday, July 23, 2019

Assigned readings on which you will write one page reading responed Essay - 2

Assigned readings on which you will write one page reading responed - Essay Example Friendship between opposite sexes was only seen in few literary circles. Apart from that amicable relation between men and women was impossible in the West and still is in various cultures. Historical changes appeared when women were portrayed differently. The writer further investigates the relation between men and women and turns his attention towards feminism. The writer turns to feminism to prove his argument because prior to the advent of feminism women were considered inferior. In 1890’s when the term feminism was made public. The New Woman was a term coined for a reinvented woman who was intelligent, strong-willed, well-read and outspoken. The writer suggests that the new kind of woman is responsible for the companionship and friendship among men and women. The writer mentions platonic friendship which constitutes of everything except sexual relations. The origin of this word dates back to Plato, who used it to explain the emotion of love with or without the involvement of sex. Feminists such as Mary Wollstonecraft were not in favor of platonic friendships because they could end up in damage such as sexual relations. Even though there are various factors that have promoted friendship between men and women. According to the writer the increasing admissions by both sexes into education institutes has caused both sexes to come close. The non-partial and non-political nature nowadays especially in education facilities has led to friendships among men and

Monday, July 22, 2019

Classical Approaches to Management Essay Example for Free

Classical Approaches to Management Essay Since the Industrial Revolution began over two hundred years ago, management practices have had to develop and become more clearly defined. The increasing mechanisation and automation that occurred changed how goods and services were produced dramatically. New theories and disciplines emerged at the beginning of the twentieth century as a response to these challenges facing management in a more industrialised age. These new ideas, known as The Classical Approaches to management became the essential building blocks of systems and techniques which help modern day managers effectively plan, organise and control their organisations in the most efficient manner possible. One of the first theories we will look at is was what is known as Scientific Management and was developed chiefly by Frederick Taylor (1856-1917). Taylor came from an engineering background and he highlighted the importance of finding the single best way to perform a particular task. He noted that by analysing every basic movement involved and timing each action in various different ways, you would soon find the quickest and easiest method as a result. As R.C.Appelby (1994) has argued; Taylor â€Å"codified and clearly stated practices which had been developing in many well-run factories†. This â€Å"Time study† approach was very important in helping manufacturing lines improve their productivity by cutting out inefficient, outdated methods of production. Currently, manufacturing industries incorporate methods engineering systems which developed from Taylors time study work to ensure the most efficient production process is in place. Total Quality Management is a modern management practice that relies on continually improving a company’s product or service. A Key factor in this is having a production process that works efficiently and reliably. Taylor also developed the â€Å"Exception Principle† which was to be used as a quality control measure on performance. This method works by detailing precisely the standard of performance to be achieved. The performance of all staff is monitored regularly. Any ineffective staff members that do not meet the standard set are taken note of, and adjustments can then be made to improve the quality of their work. The exception principle also works by identifying any employee who is greatly outperforming the standard set. This tracking of performance results also forms part of the Total Quality Management concept and Taylors work in this area can be seen as being significant in its development. Another key aspect of Taylor’s teachings,  which is still widely used in human resources departments today, was the scientific selection of staff. He asserted that employees should be recruited scientifically based on how their own education, skills and abilities matched the requirements of the job. Once the correct candidate had been hired, they should be given training to help them to perform their tasks to the highest standard possible. He recommended that any increased productivity from an employee should be rewarded financially too, thus incentivising the employee to work harder. These managerial practices are used in nearly all organisations where it has been recognised that an organisations workforce are its most important resource. The training and constant up skilling of the workforce is necessary to keep up with advances in technology and to give a company a competitive edge. Henri Fayol (1841-1925) also developed some theories on the importance of maintaining good relations between staff and management. In his work on what is known as Administrative management, Fayol developed 14 principles of management, one of whic h was â€Å"the stability of tenure â€Å". He recognised the importance of a low staff turnover to an organisations overall effectiveness. Modern management practice generally follows this principle today but also recognises the need to bring in fresh ideas and approaches from new staff to keep the right balance of experienced workers and enthusiastic new people. Another of Fayol s principles which is greatly in evidence today is that of â€Å"initiative†. He believed that employees should be encouraged to put forward their own ideas and be free to execute their tasks in ways they see best fit. This fosters an entrepreneurial environment in the workplace, where employees feel that their ideas are worthy and could form part of a new business plan. Modern IT companies like Google are using this classical approach which has greatly improved innovation and productivity from their employees which has resulted in huge success for the company. Interestingly, Google achieved number 4 on the prestigious Fortune 100 Best Compani es To Work For in 2011. H.L. Gantt(1861-1919) was a colleague of Taylor had some similar approaches. He agreed that management were obliged to provide proper training to its staff and that clearly defined tasks and goals would incentivise employees to perform well. Gantt developed charts for measuring the performance of various projects. These are known as Gantt Charts and are still used today by managers. It gives a quick overview as to how a project  is progressing in relation to its agreed timescale and general targets. A P.E.R.T analysis is another project control method which developed from Gantts bar chart. This Project Evaluation Review Technique works in a similar way to a bar chart, but it offers three possible outcomes of how each task will take in a given project, so as to be prepared for delays in the project or quicker than expected results. This method gives the manager more information to enable him to prepare for all eventualities. Human Resource management has developed into one of the more important areas of management practice. Employees are now regarded as an organisations key asset. R.C.Appleby has said managers must â€Å"know why employees act in the manner that they do†. This is necessary to know what motivates people and what changes could improve performance among a workforce. The Hawthorne Experiments that were conducted by Elton Mayo(1880-1949) and published in 1941 showed the results of phsychological experiments on workers at the Western Electric Company. The aim of the study was to establish the impact of different conditions of work on employee productivity. A group of workers were subjected to various working environment changes such as breaks, hours and managerial leadership.

Sunday, July 21, 2019

Food Safety: Management Report

Food Safety: Management Report Literature Review Food safety issues are as old as mankind and since time primeval humans have developed procedures to ensure that the food they eat does not harm them. To produce food with any new technology, there must be appropriate armament to protect human health. There exist few written records, but it is plausible to assume that, historically, the safety of new products of food was established by experiment. The foods consumed today are generally viewed as safe, based on their long history of such safe use. It is worth noting that this general acceptance of historical safety does not necessarily mean that some conventional foods may not cause detrimental health effects under some circumstances. â€Å"With the world’s growing population, the provision of a safe, nutritious and wholesome food supply for all has become a major challenge. â€Å" From the Encyclopedia of Food Safety Executive Summary The purpose of this report is to inform the Managing Director Quality Foods Co. LTD that after the last Safety and Health committee, there have been several complaints from the staffs regarding health and safety in the company. And also upon investigation it was concluded that there was the need for proper supervision and a safety measure for the health of the employees and consumers. This report will provide recommendations that need to be implemented and also it will also inform the Managing Director the importance of compliance with OSHA 2005. â€Å"We have to change our food management system culture†Ã¢â‚¬ ¦. Introduction Established in 1991, Food Quality Co. LTD is one of the leading traders of cheese making in Mauritius. Our industry processes, imports, refines and markets a wide range of home-ground and imported food ingredients especially cheese. We serve household consumers with packaged, branded, with high quality of cheese products and have over 100 employers. Objectives of our company: a. Serving Customers Improve contract performances Maximize customer service Improve food management system. Be the top leading industry in Mauritius for cheese making. b. Food Ingredients Our customers in the Mauritian food service industry are increasingly improving their products to address changing consumer preferences. Our ingredients’ portfolio includes: Cultures Mold Powders : Mesophilic, thermophilic, buttermilk, chevre, creme fraiche, flora danica, fresh, fromage blanc, fromagina, keifer, sour cream, propionic, yogurts. Rennets : Animal, vegetable, tablets, liquid and powder Additives : Salt, citric acid, tartaric acid, calcium chloride, lipase, herbs, ash, coloring Main concern Recently, it was found that during the final stage of cheese making, some milk products were already contaminated and it was found to be from cow to table. There were some cases of food allergy (poisoning) and the demand for this our cheese has been reduced. To come forward to this problem and its solution we must all understand the aspect of food safety and management system. Hazard associated with our food ingredients Our employers are exposed to several types of hazards during their 8-hr working period. Such hazards include: Ergonomics hazards Chemical hazards, and Physical hazards But the main risk was found to be microbial hazard since our milk was contaminated and in turn our cheese products were infected too. Storage and Transfer of Raw Milk: Any time the milk is transferred or stored; all equipment and containers must be sterile to prevent contamination. The storage temperature must be low enough (usually 4 degrees Celsius) to keep any bacteria remaining in the milk from growing. Sources can include: Food handlers Raw food and water Insects, rodents, animals and birds From the environment. Root of the problem: Processing and production of cheese a. Preparing the milk the problem was found during this stage, where the milk was already contaminated leading to microbial infections of the cheese products. b. Separating the curds from the whey in any common cheese-making operation, the first step is preparing the milk. Our industry do not import any pasteurized milk. Instead we prepare the milk from our farm cows and must add bacteria culture to produce the lactic acid. Curds must be separated from the whey, animal or vegetable rennet is added, and then the curds are agitated and cut using large knives. As the whey separates, it is drained. The curds are then pressed into molds, if necessary, to facilitate further moisture drainage, and aged for the proper amount of time from the whey, but they are more typically left alone. When separation is complete, the whey is drained. c. Pressing the curds – moisture must then be removed from the curds, although the amount removed depends on the type of cheese. Here, they are pressed to give the proper shape and size. d. Ageing the cheese – at this stage the cheese may be injected with a flavoring mold, bathed in brine, or wrapped in cloth or hay before being deposited in a place of the proper temperature and humidity to age. Some cheeses are aged for a month, some for up to years, followed by the wrapping stage of cheese. Controlling the hazards – simple ways for our food handlers. Solution and Recommendation Milk contamination may occur from: Cow feces coming into direct contact with the milk Cow diseases (e.g., bovine tuberculosis) Bacteria that live on the skin of cows Environment (e.g., feces, dirt, processing equipment) Insects, rodents, and other animal vectors Small numbers of bacteria might multiply and grow in the milk before someone drinks it if it is raw.Thus, our employees in the food handling department must be well aware of the dangers of bacterial contamination. Keep the workspace clean: Follow the simple strategy: ‘clean as you go policy’ Carry out a cleaning task of work surfaces and the surrounding work area as everything must be visually clean and trim. Return all unused raw materials to the correct storage area as soon as possible Return unused items to their initial storage area. b) Keep tools, utensils and equipment in good order, in a sterile state and stored correctly tools, utensils, and equipment require to be cleaned immediately after use, and MAINTAIN WORKPLACE FOOD SAFETY codes/ standards c) Keep ingredients and products separate and in their assigned places separate storage areas for raw and cooked foods. 2 Work in a way that keeps food safe a) Dispose of food waste and b) Avoid product contamination and cross-contamination at all stages of processing operations by maintaining good personal hygiene by using correct color-coded equipment by storing raw materials and finished products correctly at all stages of the process By keeping the floors in your work area clean By keeping work surfaces and equipment clean By preventing pest infestation General Precautions for our company Importing of food ingredients Understand requirements specifications material colors, packaging freight samples and quantites Select supplier identify suitable source check and confirm samples Client approval Samples Pricing Terms and conditions Sign order Place deposit The manufacturer Production control Inspect quality and packing Delivery Transport ( sea or air) Customs clearance Storing (employers dealing with food ingredients ) People taking care of the preparation department, must be aware of the temperature danger zone Take special care with high-risk foods Store food in the fridge Freeze food safely. Store cooked food safely. Store raw food separately from cooked food. Choose strong, innocuous food storage containers. If in doubt, throw it out: Throw out high-risk food left in the temperature danger zone for more than four hours – don’t put it in the fridge and don’t keep it for later. Check the use-by dates on food products and discard out-of-date food. If you are uncertain of the use-by date, throw it out. Personal hygiene This is an obligation that our food industry has to their clients and the general public. The most important things our food handlers need to know and understand are that they must: Do whatever is reasonable preventing their body; anything from their body or anything they are wearing, coming into contact with food. Do whatever is necessary to stop unnecessary contact with ready-to-eat food. Wear clean outer clothing, (depending on the type of work they do). Not eat over unprotected food or surfaces likely to come in contact with food. Not sneeze, blow or cough over unprotected food or surfaces likely to come into contact with food. Not to spit, smoke or use tobacco where food is handled and Not to urinate or to defecate except in a toilet If you injured yourself, make sure to control the wound. Clean it and put a water proof blue plaster and immediately use disposable gloves. Food safety law, requirements and its application Food safety – the beginning and the final stage Are our products that have been used from beginning to final stage, safe for human consumption? Our company kept growing since 1991. Just because of the contaminated milk, the demand for our cheese products is being reduced in market and this is going to be detrimental to our company’s future. Therefore, food safety regulations are applied to each stage in food production, from processing and manufacture to distribution. The Food Safety Act 1990 (as amended) provides the scheme for all food legislation –as applies in Mauritius too. The main responsibilities for all food businesses under the Act are: To ensure you do not include anything in food except necessary requirements. Remove anything from food or treat food in any way which means it would be damaging to the health of people eating it to ensure that the food you serve or sell is of the nature, substance or quality which consumers would expect to ensure that the food is labeled, advertised and presented in a way that is not false or misleading â€Å"Producing safe food is paramount to our business’s success†¦.† Food quality – requirements of the law Are the products produced, met with the requirements specified and designed by the law? Food qualityis the quality characteristics of food that is admissible to consumers. Food quality is an important food manufacturing requirement, because food consumers are vulnerable to any form of spoliation that may occur during themanufacturing process. Factors contributing towards quality of food: Appearance Color Taste Odor Nutritional value Contaminants (Physical, Chemical Microbiological) defilement HACCPis a management system in which food safety is superscribed through the analysis and control of biological, chemical, and physical hazards from raw material production, acquisition and handling, to manufacturing, distribution and consumption of the finished product. A food safety program must be developed in our company to ensure safe sale of food products. The benefit of this food safety program would systematically identify the food safety hazards that are likely to occur in our food handling operations and also provide a systematic monitoring process based on our food business. Statistics Figure 1 This table shows food poisoning trend from 1990 to 2011 in Mauritius. Figure 2 This table shows the â€Å"reported cases† of food poisoning in Mauritius. Year Reported food poisoning 2001 23 2002 33 2003 60 2004 160 2005 29 2006 78 2007 766 2008 129 2009 718 2010 156 2011 445 2012 512 Training effectiveness For our company not to meet with failings with health and safety, the health and safety department must contribute to a lucrative business in the view of a better and healthy work ahead. The safety of our food depend largely our food handlers. However malpractices have been reported on numerous occasions resulting in food poisoning outbreaks. Therefore it is essential that food handlers are properly trained so that they take the necessary precautions to avoid such accidents. Training of managers, supervisors and all people who can influence the safety of food is essential to reduce the unacceptable high levels of food contamination. Improvement of food safety knowledge and practices of employee is through food safety training. Possible impacts Failing to comply with food safety control plan The promotion of food safety, including by assisting food premises to handle food safely, remains a key priority under theFood Act. To complement this educative approach, councils have a range of enforcement options, including the ability to issue infringement notices for certain food safety or hygiene offences. The infringement notices make it easier for councils to administer, investigate and enforce the Food Act. Councils also have the authority to focus enforcement efforts on food premises which pose a greater risk to public health because of non-compliance with the Food Act. Any employee may file a complaint to have OSHA inspect their workplace if they believe that their employer is not following OSHA standards or that there are serious hazards and as a result: Involvement – Ministry of Health and Quality of life. Consequence – Company closes and earns a bad reputation. End result – workers go unemployed and company locked. Conclusion Radical and beneficial changes occurred in the food industry in today’s world. Although consumers are increasingly aware of the connection between food and health, they tend to take the safety of the food they eat very much for granted. Food safety is best ensured by the shared responsibility of everybody involved with food from the professional to the consumer. All along the food chain, various procedures and good practices are implemented to ensure that the food which reaches the consumers table is fit for utilization. The risks of food contamination are minimized so that the population as a whole is healthier from the benefits of safe quality food. But responsibility for food safety should not only be the priority of professionals in the food industry. There are rules and conduct to guide the professionals and the consumer is coequally responsible in order to ensure the safety of food at home. The best way to practice food safety is to be well-informed about the basics of food: Natural processes and The hazards to food from bacteria – inside the premised or those coming from the environment. Consumers have a right to expect that the foods they purchase and consume will be safe and of high quality. They have a right to voice their notions about the food control strategies, standards and actions that governments and our industry use to establish that the food supply has these tendencies. Acknowledgments Mr. S. Jason Mrs. R. Roberta Mr. Canny Mr. Colet Max Miss Soogun Kawthur Quality foods Co. LTD Food safety journals References Quality foods Co. LTD – www.qualityfoods.com Ministry of Health and Quality of Life http://ncb.intnet.mu/moh/ Health Officers http://ncb.intnet.mu/moh/ Food safety journals – online websites Microbiology department of Victoria Hospital Health and Safety department of University of Mauritius – www.uom.mu MSB ( Mauritius Standard Bureau) Food Safety act 1990 Food Safety Regulations 1999 CSO (2000). Digest of agricultural statistics. Central Statistical office, Port-Louis, Mauritius FSA (2000). The Food Standards Agency.

Consolidation of City and County Government

Consolidation of City and County Government Most people have very busy lives, we own businesses, have families, and jobs. Running for a political office takes a lot of time and money and typically only the â€Å"rich† or â€Å"well off† have the disposable income, and time to run for a political office. Citizens do like to be involved in government to a certain extent, but typically only when issues strikes home with them such as smoking in public places, sexual predators in the neighborhoods, drug free school zones, etc. The fundamental difference between a mayor and a city manager is that mayors are elected officials and managers are not.A City manager is typically appointed by mayors and city councils on the basis of the manager’s background, education and past experience. Elected officials often expect that a manager’s decisions and actions will be guided by professionalism, ethical principles, and the will of the city council. A mayor is the â€Å"front man† on all local issues, they are expected to be aware of the issues facing them (city/county issues), and to be able to deal directly with these issues. For example, James Knowles is the Mayor of Ferguson, MO, Since the shooting death of Michael Brown the city of Ferguson has been subject to mass protests, hacking and looting. Knowles has pleaded with the looters to stop, has canceled protests, and told the media â€Å"We want people to have faith in the process.† Earlier he had defended the officers’ policing of the looting, saying â€Å"The officers did their best. They’re only human.† (heavy.com, 2014). A city manager has a somewhat varying role in government today. Some city managers envision themselves as policy managers; others see themselves as administrative managers, a prudent city manager should not wish to appear as a policymaker even if they are so inclined to be. A city manager oftentimes must roll with many of the city councils ideas as they depend on them to keep them in their position. Just a few years ago in my town, Jim Bourey, a city manager resigned due to may disagreements with the Greenville city council, Bourey said his resignations was forced. In this case, theres a comfort level that the manager needs to have and council needs to have with the manager, and that wasnt where they wanted to be. (foxcarolina.com, 2010). Mayors are free to engage in political activities, as it is required of them to represent their political affiliations; Mayors are elected because of their politics, even if/when they hold nonpartisan positions. Mayors are, in short, living examples of the local democracy at work. City managers are not free to be Republican or Democratic managers; City managers are required to represent the bureaucracy, and the decisions made by the elected mayor of their jurisdiction and city council. A City Manager that strays into the political arena lack the legitimacy endowed by an election, not to mention good survival instincts (weshare.cityofalbany.net, 2009) References: Politics in states and communities (Rev: 14): Pearson Education (10/15/2012) Dye, T. R., MacManus, S. A. heavy.com, www.heavy.com/news/2014/08/ferguson-mayor-james-knowles-michael-brown- shooting/, Accessed 26 December 2014 foxcarolina.com, www.foxcarolina.com/story/14756034/greenville-city-manager-jim-bourey-resigns-4-19-20 10#ixzz3MzB9QJmX, accessed 26 December 2014 weshare.cityofalbany.net, www.weshare.cityofalbany.net/2009/10/09/the-difference-between-mayors-and-city-managers/, Accessed December 26, 2014 After the end of the Second World War the United States experienced unprecedented population growth that to this day has shaped the social and political landscape of the country, and changed how and where many Americans live. Known as the baby boom, this population expansion took place between the years 1946 and 1964, with the peak occurring in 1957. The elevated birthrate, unparalleled in American history, added more than 50 million babies by the end of the 1950s. (countrystudies.us, 1998). And with this tremendous growth Americans developed their love affair with the automobile. Up until the Second World War many people had lived in cities with dense populations, after the war many wanted to have a piece of the â€Å"American Dream† and started moving in droves to what was once known as the countryside into what was becoming known as the suburb. Suburbs have grown incrementally since the end of the war, but the most significant works have been since the 1970’s. The suburbanization of American was primarily driven by two things, one that I previously mentioned being the motorcar and the second being the development of interstate highways and expressways. On June 29, 1956, President Dwight Eisenhower signed the Federal-Aid Highway Act of 1956. The bill created a 41,000-mile â€Å"National System of Interstate and Defense Highways† that would, according to Eisenhower, eliminate unsafe roads, inefficient routes, traffic jams and all of the other things that got in the way of â€Å"speedy, safe transcontinental travel.† At the same time, highway advocates argued, â€Å"in case of atomic attack on our key cities, the road net [would] permit quick evacuation of target areas.† For all of these reasons, the 1956 law declared that the construction of an elaborate expressway system was â€Å"essential to the national interest.†Ã‚  (history.com, 2014) Some of the governing issues that arose from the urbanization of the countryside were very basic in nature, such as how to police such a large area, typically there is the town police force that dealt with issues in town and did not stray too far from their assigned areas, this developed two new police force expansions one within the local sheriff’s department, by giving them a broader scope within the county they served as well as the growth of the state police department which had far superior jurisdiction statewide. Other issues of the suburban sprawl had to do with the provision of services such as electricity, water and sewage, as well as garbage collection and fire and rescue department’s expansion. (McManus, 2012, p421) In my humble opinion it seems that the best way to govern metropolitan areas is through a consolidation of the management system and services offered to the citizens of the city/county, as many of the services offered are fragmented at best, for example, in my hometown of Greenville, SC the city has a paid fire department and ambulance service that has 24/7 shifts and recently on the news they stated that the typical wait time for a 911 call response for either of those services was about 9 minutes, the flip side of this is that I live in the same county, but in the suburbs, there was an occurrence with one of my neighbors that required me to call for an ambulance, now we are a ways out of the city so we have a volunteer fire/rescue department, the response time for that call was over 20 minutes, granted it was a non-life threatening issue, but still required transport to the hospital. Would a centralized service have narrowed that time down, I don’t know, but I am sure that i f the service were centralized then the time could possibly have been shortened. Other examples of services offered by the city but not by the county are water sewer services, the city has a water service, the county does not, so my water comes from a well, is the water better from a well, maybe, but I still have to pay for the well to be dug, the water softener chemicals and if it were to go dry I would be out another $2000 to have a well dug. In this case it would cost the city to extend the water services 10 miles out of town and to provide the infrastructure to support it (pumping stations, etc.) that cost would obviously be supported by an increase in taxation, or the cost amortized over X amount of months in billing cycles, but I would not have the overriding concerns of a well running dry. I would support a consolidation of city and county services as I feel that in the long run it would be beneficial to all of the residents of the county and city regardless of what the actual service provided is. References: Politics in states and communities (Rev: 14): Pearson Education (10/15/2012) Dye, T. R., MacManus, S. A. countrystudies.us, www.countrystudies.us/united-states/history-114.htm, accessed 26 December 2014 history.com, www.history.com/topics/interstate-highway-system, accessed 26 December 2014

Saturday, July 20, 2019

Abortion from an Ethical Point of View Essay -- Papers Birth Pregnancy

Abortion from an Ethical Point of View It is widely accepted that the fact of abortion has been a subject of conversation and controversy for many decades. Since the proportion of people who accept abortion as a ?normal? procedure is equal to the proportion of those who think of abortion as a ?crime?, through time a lot of measurements have been taken against abortion but concerning it?s defense as well. Although the fact of abortion has been examined through it?s scientific and religious side, in this assignment we will try and examine abortion from an ethical point of view. The best way for someone to refer to abortion on an ethical basis would probably be through the description and evaluation of the subject based on two of the most known theoretical approaches: those of Kant?s and of Utilitarianism (Act and Rule). Beginning with the approach of Utilitarianism, we must say that Utilitarianism, is concerned basically with pleasure and with pain. Therefore someone should be concerned with the amounts of pleasure and pain in situations where abortion is permitted as contrasted with the amounts of pleasure and pain where abortion is forbidden. It might be suggested that the main consideration would be the interests of the fetus: not only can its future life be expectedly happy (or at least having a balance of happiness over suffering) it might also be the case that the abortion itself is painful, particularly if it occurs later in the pregnancy. However this focus on the fetus is unwarranted since any suffering involved in the abortion itself can be avoided by simply aborting the pregnancy sooner (before the fetus has even developed the capability of suffering), or with painless techniques. The direct suffering of the fetus c... ...e next nine months and beyond. These factors carry at least some weight. Other potentially overriding factors complicate the rights of the fetus, such as whether the pregnancy resulted from rape, or contraception failure. Whatever the decision of a woman will be, it is a fact that she should be aware of all the elements mentioned above. I personally believe what John Locke implies in his Essay Concerning Human Understanding (1690) that ?it is part of the worship of God, not to kill another man, not to procure abortion, not to expose their children, not" Bibliography BIBLIOGRAPHY: 1. Sterba, J.P.(ed) (1998) ? Ethics: The Big Questions Blackwell 2. Singer P. (ed) (1991) ? Ethics Blackwell REFERENCES: 1. Almond P. (ed) (1995) ? Introducing Applied Ethics Blackwell 2. Smart J.J.C & Williams B. (1973) ? Utilitarianism: For and Against Cambridge

Friday, July 19, 2019

Model Train Building :: essays research papers

The world of Model Train Building has grown greatly with the aid of computers and technology to enhance the fun of building. Technology has long been a part of Model Train building with the adding of lights, bells, and whistles to capture your interest and imagination. But with the latest generation of building comes the influx of technology and the computer. The computer brings along a new breed of builders who plan track layout, buy parts on the Internet, receive updated news, and chat with other enthusiast. The most notable difference that computers have brought to the world of Model Train building is in software programming. Now on the market there are numerous different packages of software that enable hobbyist in the â€Å"challenge† of real yard operations on a smaller scale. These programs allow the person to move loads between depots and keep track of your revenues. They allow simulations of operational switches between tracks, multiple train operation, coupling/uncoupling of railcars. But the greatest benefit that they bring is allowing the person to design a layout using an electronic template and ensuring that all measurements in the layout will work before a single piece of track is laid. Many of these software programs even play off on the hype of using a computer for design in their name, with names of CyberTrack, The Right Track Software, and Design Your Own Railroad, who could not want to become involved in there use. This software ties into many other aspects of building that encourage the use of the Internet in this hobby. Many of these programs allow the hobbyist a â€Å"realistic railyard† action complete with sights, sounds and even planned crashes. With the event of a crash you are always going to need replacement parts for repair or maybe you just want to upgrade or expand you track system. This brings in the convenience of the use of the Internet in product ordering. With few stores in scattered areas it may be difficult or expensive for some hobbyist to get to these locations for the parts that they need. The Internet brings this store right into their home with online catalogs and parts stores. One mainstream over the counter catalog, The Atlas Catalog, provides an electronic version, The Atlas Online Catalog, for internet users to order parts on a secure online catalog. Even more important for some people are the Online Magazines that provide up to the minute news breaking information.

Thursday, July 18, 2019

An Argument for the Smoking Ban Essay -- argumentative, persuasive, ar

Have you ever been in a restaurant eating your favorite food, then just when you are about to take a bite, you inhale a cloud of smoke coming from the nearby smoking section? This has been a complaint from many non-smoking restaurant goers. While it is true that smoking cigarettes and breathing them in causes many health problems, is it fair to of take the freedom those Americans who want to smoke and enjoy their meal? This topic is very debatable and in many cases has reached compromises, but I would stand by the argument that smoking should be banned from all public areas because the unfiltered smoke is getting into the lungs of bystanders who do not smoke, and causing some major health problems, and in many cases death. Smoking is a simple process of inhaling and exhaling the smoke of tobacco, but it has deadly consequences. According to the American Cancer Society, smoking, damages nearly every organ in the body and is linked to 15 different types of cancer. Second hand smoking is another story. While the person is not directly inhaling the deadly toxins, they are involuntary inhaling the unfiltered part of the cigarette. There are two forms of smoke that second hand smoke puts off. These are side stream smoke and mainstream smoke. Side stream smoke is the smoke that comes off the end of a lighted cigarette, pipe, or cigar. Mainstream smoke is smoke that is exhaled by the smoker. Second hand smoke is a â€Å"known human carcinogen†, or a cancer causing agent. It has been linked to cancers of all kinds, ear infections, asthma, heart disease, lung infections, and death (American Cancer Society). So if we know that all of these terrible things come from inhaling other people’s cigarette s what are we doing to control it? ... ...se everyone who is surrounding the smoker is affected. Smoking should be done at one’s house or not at all. Smokers may not realize what they are doing when they smoke around other non- smokers, but they are hurting them. Those who oppose this ban, may believe that they hold strong arguments, but no argument can really beat out they argument between saving people’s lives and killing them slowly. This smoking ban will be for the good of the city of Fort Wayne, and for its entire population. Sources Cited "Secondhand Smoke" American Cancer Society, 2014. Web. 27 June 2015. http://www.cancer.org/cancer/cancercauses/tobaccocancer/secondhand-smoke "New report gives Indiana F's on smoking policies" Journal Gazette, January 29, 2015. Web. 27 June 2015. http://www.journalgazette.net/news/local/indiana/New-report-gives-Indiana-F-s-on-smoking-policies-4740538

Marketing Analysis of Vinegar in Hengshun Company

The No. 3 of Arts building Zhejiang University City College 51 Huzhou Road 1 December 2011 Professor Min He Teacher of Consumer Behavior 51 Huzhou Road Dear Professor He Attached is the report you requested on 1 December analyzing the marketing situation of XIANGFEI vinegar in HENGSHUN Company. The report mainly includes market analysis, market strategy, SWOT analysis and recommendations of XIANGFEI Vinegar in HENGSHUN Company. Recommendations are made that, if implemented as soon as possible, should make it better. Preparing the report has been challenging and most worthwhile.I will be available if you have any queries or wish to discuss any part of the report in more detail. Yours sincerely Student in CB Class A REPORT OF THE MARKETING ANALYSIS OF VINEGAR IN HENGSHUN COMPANY AS AT DECEMBER 2011 Prepared for: Professor Min He Teacher of CB Zhejiang University City College Prepared by: Student in CB Class Date of submission: 12 December 2011 TABLE OF CONTENTS Item Summary iv 1. INTRO DUCTION 1. 1 Authorization†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦.. 1 1. 2 Aim of Report†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦. 1 1. Scope†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦.. 1 2. 0 BACKGROUND 2. 1 Company Background†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦.. 2 2. 2 Consumer Background†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢ € ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦. 3 2. 3 Competitor Background†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦ 3 2. 4 Condition Background†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦. 4 3. 0 ANALYSIS 3. 1 SWOT Analysis†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦ †¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦. 6 3. 2 4Ps Analysis†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦. 7 4. 0 PLAN AND RECOMMENDATIONS 4. 1 Marketing Plan†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚ ¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦ 9 4. Recommendations†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦.. 10 5. 0 CONCLUSIONS†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦. 11 List of References†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦12 Summary This report was commissioned by Professor Min He to analyze the marketing situation of XIANGFEI vinegar in HENGSHUN Company. The report focuses on these aspects: market analysis, market strategy, SWOT analysis. By analyzing these, a market plan should be made. As financial crisis is going on, the companies in all aspects suffered a decrease in their busin ess. After analyzing the background of HENGSHUN, it is clearly to know the conditions of company.HENGSHUN Company registered capital is 127. 15 million Yuan. Stock price is $7. 1 per share. New total share capital is 127. 15 million shares. Annual sales are more than 1. 1 billion. By August 2011, the company's total assets are 3. 28 billion. What’s more, HENGSHUN become the first listed company in 2001, and this company developed much faster than before. From the selected information, its product sales grew over 20% between July and August in 2011, and the estimated growth rate of this year will more than 25%. In 2009, the operating income of HENGSHUN Company is 1. 74 billion Yuan, and the growth is over 68. 09%; the company earned 40,440,000 in the same period, and doubled compared to prior to listing performance. The company is committed to extending modern new spices and vinegar products research. At the same time, relying on the century brand, the company has implemented Trans – regional development at Chongqing, Shanxi, Anhui, Jiangsu and other places, where established the condiment production base. At present, HENGSHUN Vinegar has been developed from a traditional sauce vinegar manufacturer into the largest and most modern vinegar production enterprises.The company mainly produces vinegar, soy sauce, pickles, rice wine and other traditional and modern brewing condiment, deferred compound condiments, vinegar manufacture and sale of health products . And the company's new product development in line is based on the dominant market, orienting to consumer demand and the purpose is to improve the level of consumer health. The company also did the market segmentation and established development direction . It adheres to the † customer first â€Å"and implementing tracking services to speed up the popularization and application.What’s more, by the use of 4Ps analysis, it is easy to explain the present circumstance of HENGSHUN Compan y. So did the SWOT analysis. Then, making an advertisement video is for the aim to propagate the brand awareness of HENGSHUN Company. Recommendations have been made that, if implemented, should give HENGSHUN Company a better market plan and strategies. These include: build its own famous brand with the authority of government; using the statues of stars and experts, ask them to endorse the products of HENGSHUN Company; setting a goal as green brand. . 0 INTRODUCTION 1. 1 Authorisation Professor Min He, teacher of class CB, requested this report on 1 December 2011 1. 2 Aim of Report The purpose of this report is to provide an report of the marketing analysis of XIANGFEI Vinegar in HENGSHUN Company. It aims to suggest recommendations to promote the XIANGFEI Vinegar in a better way. 1. 3 Scope The report will introduce the background of HENGSHUN Company and the XIANGFEI Vinegar. And the next is analyzing the competitors to HENGSHUN Company, such as DONGHU vinegar Company and SHUITA Com pany.Also the following is to describe the market segment. Next, the positioning strategy and promotional mix and how they will be applied in the marketing will be mentioned. Finally, the advertisement plan and some recommendations for this vinegar will be demonstrated. 2. 0 BACKGROUND 2. 1 Company Background First comes the financial condition:The registered capital of HENGSHUN Company is 127. 15 million Yuan. Its stock price is $7. 1 per share. Annual sales are more than 1. 1 billion. By August 2011, the company's total assets are 3. 28 billion.Then following are the general managerial skills. The company is committed to extending modern new spices and vinegar products research. At the same time, relying on the century brand, the company has implemented Trans – regional development at Chongqing, Shanxi, Anhui, Jiangsu and other places, where established the condiment production base. Based on the inheritance of ancient brewing techniques, the company boldly introduced moder n high- tech and advanced management experience and invested in the new city of Dantu in â€Å"HENGSHUN industrial park â€Å".Following is the production capabilities. At present, HENGSHUN Vinegar has been developed from a traditional sauce vinegar manufacturer into the largest and most modern vinegar production enterprises. The company mainly product vinegar, soy sauce, pickles, rice wine and other traditional and modern brewing condiment ,deferred compound condiments, vinegar manufacture and sale of health products . Its investment involves biological health, real estate, packaging industry and commerce retail. At last follows something about its reputation.Jiangsu HENGSHUN Vinegar Industry Company was founded in 1840, the DAOGUANG of the Qing Dynasty as â€Å"old China† business. HENGSHUN product has won international gold medal for 5 times, also 3 times for national quality award, the national geographical indication products and the brand – name product in Chin a. 2. 2 Consumer Background According to our investigation, its current consumer is mainly housewives, and the potential consumers maybe are the husbands and the aged. As a condiment, housewives are the main consumers who usually do the cooking in the family.Since it is a kind of fruit vinegar, it has a lot of functions to prevent diseases and keep healthy. It can restrain and reduce the formation of the aging oxide in human body, so as to achieve anti-aging and make skin smooth. Another function: Promote the body's metabolism, remove fatigue, relieving alcoholism, lose weight clear bowel. Another function: Softening vessels, reducing blood fat and cholesterol. This is suitable for the aged. A specific questionnaire has been designed to understand the needs of the customers. Then depending on the research, it is lear to decide marketing contents. 2. 3 Competitor Background According to lan Gordon (2002): ‘a company should look two ways—at the individual customers it has chosen and the specific competitors it intends to beat. As to HENGSHUN, Vinegar business in Shanxi province is the biggest competitor. The old vinegar in Shanxi already has a more than 1000 years history. And among the four famous vinegar companies, it still is in the top. As the news reported, Shanxi old vinegar has occupied 10% of the marketing. DONGHU Vinegar Company is a major sale company of the Shanxi old vinegar group co. td. Because of the high brand awareness, DONGHU has become the main and strong competitor of HENGSHUN. But also because of being as the place of origin, DONGHU was treated as a going-down company, so it give more chances for HENGSHUN to reaching its goal. According to the news on the economics of Shanxi Daily, due to the depressiveness in the vinegar marketing, the shares of sale will not increase rapidly, but with the promotion of consumption, HENGSHUN has a high possibility to raise their sale occupation relying on its high brand awareness. (Shanxi vinega r: fighting for honor. http://www. aynews. com. cn/sxjjrb/122745. html) 4. Condition Background Firstly, the economic condition will be analyzed. In recent years, Chinese economic strength becomes stronger and people's living level improves, so people began to pursue the high-quality life. Of course, the average price of HENGSHUN’s vinegar is higher than competitors’, but the taste and quality is better than others. Because Chinese persons’ financial burden released, people prefer to use better vinegar which is more health and tasty. HENGSHUN became the first listed company in 2001, and this company developed very fast.Product sales grew over 20% between July and August in 2011, and the estimated growth rate of this year will more than 25%. HENGSHUN Company invested in real estate development, which brought their profit and challenge. Then is the political condition Zhenjiang HENGSHUN’s vinegar brewing techniques has been protected and appreciated by Chin ese government. According to China’s State Council announced in 2006, Zhenjiang HENGSHUN’s vinegar brewing techniques has been included in the first batch of national intangible cultural heritage, which s the food industry in Jiangsu Province, and it is also the only selected traditional craftsmanship. As for the culture condition, HENGSHUN’s vinegar is a famous and outstanding brand of Zhenjiang vinegar. HENGSHUN Company carries forward Chinese traditional food culture and revives national industry. In the same time, HENGSHUN absorbs the advanced science and technology to promote industrial updating. 3. 0 ANALYSIS 3. 1 SWOT Analysis ‘SWOT analysis is a strategic planning method used to evaluate the strengths, weaknesses, opportunities and threats involved in a project or in business venture.In involves specifying the objective of the business venture or project and identifying the internal and external factors that are favorable and unfavorable to achieve that objective. ‘ ( Xing 2009,p. 50) 1. Strength: HENGSHUN Company is a listed company. It has a higher awareness of its brand, and because of its stocks, more and more people will pay attention to its trend of development. 2. Weakness: Because of its creation date, it is much later than the vinegar business in Shanxi Province. So many the aged prefer the long-history brand, such as DONGHU Company, SHUITA Company.And the price is higher than others, so some working class people would not choose this kind of vinegar. 3. Opportunity: As the development of IT and media, HENGSHUN will be known by more and more people. And, due to its use of high-technology, high and new quality of vinegar will be produced, like fruit vinegar, seafood vinegar. As Roininen, K (2001) points out, attitude scale that purely concentrate on its taste, and health in the food choices, 4. Threats: DONGHU Company has reproduced a new kind of vinegar.And lots of new vinegar company has founded recently. HENG SHUN will face more powerful company in the near future. And also because the instability of the stock markets, HENGSHUN’ stocks are in a embarrassed circumstance. 3. 2 4Ps Analysis As Kotler, P (2009, p. 48) points out, the marketing mix consists of everything the firms can do to influence the demand for its product. The many possibilities can be collected into four groups of variable known as the ‘ 4 Ps': product, price, place and promotion. And the 4Ps analysis is often used in the firm promotion period.As Glowa, T (2001) points out, understanding how consumers make complex choices is a critical component of market strategy. 1. Product: XIANGFEI vinegar is something like apple vinegar. Both of them are all used for the health or beauty reasons. As Garber, L & Starr, RG (2003, pp3-15) points out, the most important apple vinegar attributes for consumers are its taste and odour. So XIANGFEI vinegar in HENGSHUN Company just focuses on these two aspects. HENGSHUN Company is committed to extending modern new spices and vinegar products research.Based on the inheritance of ancient brewing techniques, the company boldly introduced modern high – tech and advanced management experience. The company mainly product vinegar, soy sauce, pickles, rice wine and other traditional and modern brewing condiment ,deferred compound condiments, vinegar manufacture and sale of health products. Its investment involves biological health, real estate, packaging industry and commerce retail. 2. Price: As far as we know, the vinegar prices of HENGSHUN Company are commonly acceptable. But in contrast to the other small brands, its price is a little higher.Especially, the XIANGFEI vinegar is much more expensive than others, due to its function in health protection and beauty. 3. Place: HENGSHUN Company was founded in Jiangsu Province, so its loyal consumers concentrate on the southern areas. Another reason is the northern people much more delighted with the old vineg ar in Shanxi Province. According to Don Hutson (2008): ‘As a salesperson, understand that the concept of place is complex. ’ So as for the sale area, it is an obvious significant problem waiting HENGSHUN to solve it. 4.Promotion: In terms of promotion, using a brief video is to do the advertisement for HENGSHUN Company. This video was separated into three parts. First is focusing on the function of health care. It can restrain and reduce the formation of the aging oxide in human body, so as to achieve anti-aging and make skin smooth. Second is to stress another function: Promote the body's metabolism, remove fatigue, relieving alcoholism, lose weight clear bowel. Lastly, the function of softening vessels, reducing blood fat and cholesterol have been mentioned. 4. 0 PLAN AND RECOMMENDATIONS 4. Marketing Plan Firstly, HENGSHUN Company should pay more attention on the product strategies. Develop the new technologies, as to the aspects of treatment, beauty, health, in order to change the vinegar image which is in consumers’ minds. As to the HENGSHUN’ image, it is also waiting to be changed. Second is the value pricing method, at the low level market with a low price but high quality products and services which is under the condition of reducing costs without sacrificing the quality. HENGSHUN should control its price at a acceptable range, so as to keep the loyal consumers.And this also can improve its brand loyalty. Thirdly, the company can do the promotion by carrying out all kinds of lectures to make consumers know the functions much better. And next is the sales strategies, nowadays, HENGSHUN must make full use of supermarkets. It must be sure that the products of HENGSHUN should be put at the conspicuous place. So it can attract more people and propagate its brand. 4. 2 Recommendations 1. Build its own famous brand with the authority of government. In the powerful government-decided society, the honor delivered by the government will give the sense of reliable.Relying on this, HENGSHUN Company can achieve much more than present. 2. Using the statues of stars and experts, ask them to endorse the products of HENGSHUN Company. It usually can work in a short time. 3. Setting a goal as green brand. Focus on the function of health and environment protection. Produce the new kind of vinegar so as to follow the trend of the modern society. 5. 0 CONCLUSIONS After analyzing all these aspects, the background of HENGSHUN Company has been know, included the financial condition, general managerial skills, production capabilities, reputation, and marketing skills. Similar essay: Reed Supermarkets: a New Wave of CompetitorsThen by using the 4Ps, its marketing circumstance in this environment has been investigated. Also relying on the SWOT analysis, it is helpful to discover the strengths, weaknesses, opportunity, and the threats which HENGSHUN Company will be faced in the near future. And at last, relying on a video, it is a useful skill to attract consumers. What’s more, some market plans and recommendations have been given to HENGSHUN Company for their better development. List of References Hawkins, Mothersbaugh, and Best , 2009, Consumer Behavior: Building Marketing strategy, 10th edition, china machine press, pp. 57 Philip Kotler & Gary Armstrong , 2009, Principles of Marketing, 11th edition, Qinghua press, pp. 48 YQ Xing, 2009, Management ,2nd edition, High Education press, pp 48 Shanxi vinegar fighting for honor. ,viewed in 1 December, 2011, http://www. daynews. com. cn/sxjjrb/122745. html Hutson,D 2008 Sell value, not price, Acant hus Publishing, Boston Garber, Lawrence & Starr, RG (2003), Measuring consumer response to food products, Food Quality and Preference, vol. 14, pp3-15 Lan, G 2002, Competitor targeting, J.Wiley& Sons, Etobicoke Glowa, T (2001), Understanding how consumers make complex choices, http://www. glowa. ca/Understanding_consumer_behaviour. pdf Finance and economics, viewed in 3 December, 2011, http://finance. sina. com. cn/realstock/company/sh600305/nc. shtml Roininen, K (2001), Evaluation of food choice behavior: development and validation of health and taste attitude scales, Academic Dissertation, University of Helsinki, Department of Food Technology, http://ethesis. helsinki. fi/julkaisut/maa/elint/vk/roininen/evaluati. pdf