Wednesday, July 31, 2019

Home school vs Public school Essay

More parents are choosing to home school their child or children rather than enrolling their children in a public school system. The parent’s make their decision based upon the school district that they live in. Some public schools do not have up to date materials. There are certain public schools that have a more difficult curriculum, which challenges students academically. Parents want what is best for their children’s education, public or homeschooled. Public-schools give children a chance to make lifelong friends and homeschooling is more hands on learning.  One of the most important things to a parent is their child’s learning environment. Homeschooling his or her child or children will give the parent the opportunity to control his or her learning environment. By doing so parents are ensuring that nothing tragic would happen. Homeschooling is a parent who teaches his or her child or children. The parent is going to give positive feed back to their child or children. There are fewer home schooled students in a classroom than there are in a public classroom. Homeschooling has more positive influences. They do not have bullies or feel pressure from trying to fit in certain groups in school or the clothes and shoes they wear. By not acquiring those things homeschooled students have a relaxed learning environment that has the advantage o f the teacher’s attention. There are many negative influences in a public-school system. A student who attends public-school can be harassed or bullied because of the clothes or shoes a student wears. Also, students can be harassed because of by their nationality, features or their grades. In public school there is always that one student that is very popular and dresses in the new fashions, but has the worst grades and makes jokes about student’s shoes or the way they  dress. There are students who are have seen and done things that a normal child has not, which makes these students a product of their environment. These are students who have a different childhood than most children. The things they see daily like fighting, hearing gun shots, and murders daily. These students will take things into their own hands if they are confronted by a person. The learning environment in public school is unsafe. In the past decade there has been a school shooting because students were teased, bullied, students ju st did not like them. Those shootings have had a major impact on parents who choose to have their child or children in public school. It is very important for a student to develop socially in fact, students who attend public school develop better socially than home schooled students. Public-schools have interaction with different levels of students or faculty each day of the school year. By learning how to talk to different levels of students or faculty will help students choose friends. In public schools you have a variety of friends like students that have attended the same schools through their child hood. There are new students that find his or her niche, which makes the transition to a new school easy for them. Having friends that are coworkers is something a public-school student would achieve before a homeschooled student. Homeschooled students do not have any interaction with other students during school unless they have siblings who are being home schooled. The only person a homeschooled student has to interact with is their siblings and their teacher, which is their parent. Being homeschooled a student would have to find kids in their neighborhood to be friends with. That is a hard thing to do because of the fact the other kids in their neighborhood attend public school, and have friends with the same interest that they play with five days a week that builds loyalty between the friends. Nevertheless, the teaching curriculum in public school is accredited meaning the school meets the states requirements. When a student attends and accredited school it is easier for the student to transfer credits. Teaching in a public-school where everyone has to learn at the same pace sometimes hurts students. However, it also helps some students pass a test because of the test scores the teacher would grade on curve. This allows some students to achieve a passing grade. Public school students will  not have a problem with the transition from high school to college. When attending public school all students learn at the same pace. Since public school students interact with different levels of students and faculty, they feel more comfortable when attending college. Home schooling is not and accredited curriculum meaning that the curriculum that the parent is teaching was not approved by the state where they live. Furthermore, a parent cannot teach a subject better than a licensed teacher unless the parent is a licensed teacher. Employment plays a vital role for single parents sending their child or children to public school allows him or her to obtain a job and provide for their family. Single parents would not be able to home school their child or children. Simply, because they would question how will the bills get paid and get the materials needed for homeschooling. A duel parent home may choose to have their child or children attend public schools so both parents can have jobs to his or her financial needs. It also allows the student to make their own decisions while they are away from their parent or parents. They have more responsibility and pressure on them to do their school work, get help if needed, and turn in assignments in by the due date. In order to home school a child or children there must be two parents in the household. One parent must obtain a job and the other teaches their child or children. Certain rooms in the house may become the classroom. Someone would lose their room or the kitchen table would become covered with piles of paper and books. Home schooling will allow the parent to be around their child or children 24 hours a day. They will not get a break from each other and this can cause trust issues between the child or children and parent. As the child or children gets older they are going to want some type of freedom. Suffocating them can push them away from the parent or it can make the child or children be socially challenged not being able to control his or her selves when they are not around their parents. Home school students would struggle in the real world because their parent or parents have controlled everything around his or her child or children. In conclusion public school students have a responsibility to do their work and make their own decisions, by doing so it will prepare them for real life  situations. For example, attending college the instructor is not going to spoon feed the students. It will be up to the students to get help if needed and complete assignments by the due date. Public schooled students will adapt to their environment easily. Also there are more free programs, school memories like prom, sporting events, and having childhood friends from different neighborhoods through you school years. All these things are something a home schooled student will not have the chance to achieve.

Has Devolution worked?

Abstract The purpose of this essay will be to consider whether the process of devolution in the United Kingdom since 1999 has been successful and consider some of the points of convergence and divergence, which have occurred in terms of policy development in the region, as well the impact which the austerity measures introduced by the Coalition government have had on Scotland, Wales and Northern Ireland. Introduction The process of devolution is one that can be considered as a response to widespread processes of restructuring in the forms of governance in the Western world and also a part of a global phenomenon (Rodriguez-Pose and Gill, 2005; Williams and Mooney, 2008; Keating et al. 2009). In the context of the UK, the process of devolution should be understood as the process of granting semi-autonomous legislative powers to the Scottish Parliament, the National Assembly of Wales and the Northern Ireland Assembly on behalf of the UK parliament (Gov.uk, 2013). Devolution in the UK specifically should be considered as a phenomenon of the political climate which existed in the second half of the 1990s. The process of devolution itself can be considered as an alternative to the policy adopted by successive Conservative governments in both Scotland and Wales (Trench, 2007). In addition, it was aimed to challenge the agenda set by more nationalist parties in the UK, whose political ideas and manifesto s gained popularity at the time (ibid.). Even though the newly established governing institutions had their predecessors in the past, which exercised similar legislative functions, the fact that they were now recognised as autonomous and sovereign was a major historical precedent (Rose, 1982). As a result of referendums taking place in September 1997 in Scotland and Wales, the Scottish Parliament and the Welsh National Assembly were established. In Northern Ireland, as a result of the signing of the Good Friday Agreement and following a national referendum in May 1998, the Northern Ireland Assembly was established (Birrell, 2009). In line with these developments in UK governance, the following essay will examine the impact which the process of devolution has had in terms of successful policy implementation. The impact of Devolution In the UK specifically, there are four different models of devolution, all reflecting the asymmetrical nature of the process and the different politics which characterise the different regions (Hazell, 2000). The Scottish parliament, for example, has a responsibility of developing policy in tackling the majority of domestic affairs without interference on behalf of the UK parliament. The Northern Ireland Assembly, on the other hand, has the capacity of passing legislation related to a wide range of issues; and the Welsh National Assembly has an elected assembly, which has been granted legislative powers following a referendum in 2011 (Gov.uk, 2013). In the rest of England outside London, where an elected mayor and assembly were established, the changes in administration were quite marginal and were reflected in the creation of Regional Development Agencies and unelected Regional Assemblies which have subsequently been abolished by the Conservative–Liberal Democratic Coalition Government. As this indicates, UK devolution is a process rather than an event (Shaw and MacKinnon, 2011). As a result of the implementation of UK devolution acts, the legislative competence over devolved matters and democratic representation and authority was transferred to the newly established devolved parliaments. Basing devolution on the functions previously exercised by the territorial departments served to reduce conflict over the distribution of powers and resources in the short-term, but at the expense of any long-term resolution of territorial imbalances and tensions (Jeffery, 2007). While Scotland, Wales and Northern Ireland have their own devolved institutions, England is governed centrally by the UK parliament, meaning that UK and English political institutions have effectively become fused. One of the unique features of UK devolution is reflected in the limited autonomy of the regions to raise their own taxes and be responsible for their re-investment (Gov.uk, 2013). T his contrasts with many other devolved or federal states in which the national and sub-national tiers share responsibility for both the raising and distribution of revenue (MacKinnon, 2013). Arguably, this could have a negative impact on the overall performance of the devolved regions, as it puts them in a subordinate position to the UK parliament in terms of financing and self-sufficiency, a policy problem which in the occurrence of the global recession has affected all three of the devolved regions. Devolution has important repercussions for public policy (Greer, 2007; Greer, 2009; Jeffery 2007; Keating, 2002; Keating 2009). In effect, the process of devolution has allowed the newly established governments to design and implement policies which take into consideration the specific economic and social conditions of the regions, thereby presenting localised solution to localised problems (Jeffery 2002). Despite the differences which exist among the regions, some commonalities in pol icy development can also be observed, namely in the provision of health care and tackling public health problems. The common economic challenges, combined with a tight fiscal policy means that the convergence of healthcare politics in all the devolved regions are likely to the preserved for some time (Smith and Hellowell, 2012). With the ongoing debates of more financial independence of the regions, however, it appears more likely than not that in the near future a more pronounced divergence in healthcare policy could happen in the nearby future (ibid.). To summarise this section, the process of devolution can be considered a success, as it has enabled the devolved regions to take the initiative of developing and implementing tailored policy decisions which take into consideration the specific conditions and challenges which exist in every one of the regions, despite the austerity measures and the impact of the economic recession. Devolution has also brought with itself a political reconsideration and reprioritization equality and human-rights in compulsory-phase education and how these are promoted, following the government’s commitment to mainstreaming (Chaney, 2011). With the different dimensions which devolution has in the UK, it appears plausible that the priorities of one government will not necessarily coincide with the priorities of another government. Moreover, within the different contextual settings, it is more than likely that different definitions of equality will be used (ibid.). Although there is still a long way to go in terms of promoting equality and human rights, devolution in the long-term could be the ground upon which more equal societies could be built. However, this is a fragile and slow process, and which, despite the progress achieved in the previous phase, largely associated with the policy of the New Labour, has come under threat by the politics of the Coalition Government, as the next few paragraphs will show. The process of devolution can be characterised by two distinct phases (MacKinnon, 2013). The first phase of UK devolution between 1999 and 2007 was characterised by common Labour Party government at the devolved and UK levels, stable inter-government relations and substantial increases in public expenditure (ibid). Over the period, the budgets of the devolved governments rose substantially between 2001/2002 and 2009/2010, (61.5% in Scotland, 60% in Wales and 62.6% in Northern Ireland) as a result of spending decisions taken by the Labour Government in London (HM Treasury 2007; 2011, as cited in MacKinnon, 2013). A new phase of devolution and constitutional politics has become apparent since 2007, defined by three distinguishing features (Danson et al., 2012). First, nationalist parties entered into government in Edinburgh, Cardiff and Belfast in 2007 as either minority governments or coalition partners. Second, there is the changed context of UK politics following the defeat of Labour in 2010 and the formation of a Coalition Government between the Conservatives and Liberal Democrats. Third, the economic context has changed radically following the financial crisis of 2007–2008 and the ensuing economic recession. In response, the Coalition Government adopted a programme for reducing public expenditure by ?81 billion by 2015–16, thereby eliminating the UK’s structural deficit (Lowndes and Pratchett, 2012: 23). This has meant that the introduction of austerity measures designed to address the UK’s budget deficit by the Coalition Government since 2010 has also had significant implications for the devolved governments, reducing their budgets and requiring them to administer cuts locally, although they have been vocal in their opposition to austerity and support of alternative policy approaches such as increased capital expenditure (McEwen, 2013). In this climate, the devolved governments have reaffirmed their commitment to social justice and solidarity (Scott and Mooney, 2009), with the Scottish Government, for instance, arguing that the UK Coalition Government’s welfare reform agenda threatens the social democratic values of ‘civic Scotland’ (McEwen, 2013). In summary, despite the fact that the process of devolution has been successful in several aspects, all associated with granting a certain level of autonomy to Scotland, Wales and Northern Ireland, this could all prove in vain unless more revenue-raising responsibilities are given to the regions. Conclusion The aim of this essay was to review the impact which the process of devolution has had in the UK. As it was noted, the nature of UK devolution should be considered as a long-term evolving process, rather than a single even. Economic and political conditions have changed markedly since the establishment of the institutions in 1999, particularly in terms of changes of government at devolved and Westminster levels, the onset of recession from 2008 and the introduction of a new politics of austerity. The underlying asymmetries of UK devolution have become more pronounced with the tendency towards greater autonomy for Scotland and Wales contrasting with greater centralisation and the abolition of regional institutions in England. These contradictions raise some fundamental questions about the territorial integrity of the state and the possible dissolution of Britain (Nairn, 2003) in the context of the Scottish independence referendum which is to be held in September 2014. As this essay ha s demonstrated, the process of devolution has achieved some notable successes in terms of public health, education policy and promoting equality, though it is impossible to predict what the future might hold in terms of further developments. Bibliography Birrell, D. (2009). The impact of devolution on social policy. The Policy Press. Chaney, P. (2011). Education, equality and human rights: Exploring the impact of devolution in the UK. Critical Social Policy, 31(3), 431-453. Danson, M., MacLeod, G., & Mooney, G. (2012). Devolution and the shifting political economic geographies of the United Kingdom. Environment and Planning C: Government and Policy, 30(1), 1-9. Greer, S. (2007) ‘The fragile divergence machine: citizenship, policy divergence, and intergovernmental relations’ (pp. 136-159), in Trench, A. (ed.), Devolution and power in the United Kingdom. Manchester University Press. Greer, S. (ed.) (2009). Devolution and Social Citizenship in the UK. The Policy Press. Gov.uk (2013) Devolution of powers to Scotland, Wales and Northern Ireland. Available at: https://www.gov.uk/devolution-of-powers-to-scotland-wales-and-northern-ireland Hazell, R. (Ed.). (2000). The state and the nations: the first year of devolution in the U nited Kingdom. Imprint Academic. HM Treasury (2007) Public expenditure statistical analyses 2007, Cm 7091. London: The Stationery Office. HM Treasury (2011) Public expenditure statistical analyses 2007, Cm 8104. London: The Stationery Office. Jeffery, C. (2002). Devolution: Challenging local government. Joseph Rowntree. Jeffery, C. (2007). The Unfinished Business of Devolution Seven Open Questions. Public policy and administration, 22(1), 92-108. Keating, M. (2002) ‘Devolution and public policy in the United Kingdom: Divergence or convergence’ (pp.3-21), in Adams, J., & Robinson, P. (eds.), Devolution in practice: public policy differences within the UK. Institute for Public Policy Research. Keating, M. (2009) The independence of Scotland: Self-government and the shifting politics of union. Oxford University Press. Keating, M., Cairney, P., & Hepburn, E. (2009) Territorial policy communities and devolution in the UK. Cambridge Journal of Regions, Economy and Society, 2( 1), 51-66. Lowndes, V., & Pratchett, L. (2012). Local governance under the Coalition government: austerity, localism and the ‘Big Society’. Local government studies, 38(1), 21-40. MacKinnon, D. (2013). Devolution, state restructuring and policy divergence in the UK. The Geographical Journal. doi: 10.1111/geoj.12057 McEwen, N. (2013) Independence and the territorial politics of welfare The David Hume Institute Research Paper No. 4/2013. Edinburgh: The David Hume Institute. Available at: http://www.scotlandfutureforum.org/assets/library/files/application/Research_Paper_4-McEwen.pdf Nairn, T. (2003). The break-up of Britain: crisis and neo-nationalism. Common Ground. Rodriguez?Pose, A., & Gill, N. (2005). On the ‘economic dividend’of devolution. Regional Studies, 39(4), 405-420. Rose, R. (1982). The Territorial Dimension in Government: Understanding the United Kingdom. Chatham House. Scott, G., & Mooney, G. (2009). Poverty and social justice in the devolved Sc otland: neoliberalism meets social democracy. Social Policy and Society, 3(4), 379-389. Shaw, J., & MacKinnon, D. (2011). Moving on with ‘filling in’Some thoughts on state restructuring after devolution. Area, 43(1), 23-30. Smith, K., & Hellowell, M. (2012). Beyond Rhetorical Differences: A Cohesive Account of Post?devolution Developments in UK Health Policy. Social Policy & Administration, 46(2), 178-198. Trench, A. (ed.). (2007). Devolution and power in the United Kingdom. Manchester University Press. Williams, C., & Mooney, G. (2008) Decentring social policyDevolution and the discipline of social policy: A commentary. Journal of social policy, 37(3), 489.

Tuesday, July 30, 2019

European advancements in warfare Essay

The Inter-war period between World War I and World War II was a time that governments relied on treaties and pacts to maintain peace rather than wage war. Some of these treaties and pacts did more to instigate war than to help deter it. Some examples of these are the Versailles Treaty, which basically all but dismantled the German military structure, another example is that of the Paris Peace Act of 1928, which was † a voluntary renunciation of war as an instrument of national policy†. Because treaties such as these, the reciprocal effect of any deviation caused tensions which eventually resulted in global conflict. What we will discuss in the following essay will cover weapon and doctrinal advancements, which were intended to return decisiveness, back to the business of waging war, with minimal losses of equipment and human life. During the inter-war period, militaries were primarily led by officers who were conservative in their approach to military structure and combat. One notable and very important aspect that became a topic of much debate during the period between WWI and WWII was that of armored and motorized warfare. Not only armored vehicles such as tanks but also motorized vehicles for logistical purposes as well. The conservative stance regarding these new weapons systems, which were introduced during WWI, was that they were to be utilized in a support role for the infantry and cavalry. This came at a time when most of the armies of the world were transitioning away from horse-drawn supply trains and tactical cavalry, due to the modernization of motorized military vehicles. Several leaders who opposed the conservatives on the role of armor and motorized warfare went on to become some of the most well known military writers ever. Two of these men were British General J.F.C. Fuller and British Captain B.H. Liddell Hart. Both of these British officers wrote and created doctrine that would be instrumental in the waging of armored warfare for not only WWII but also well into the twenty-first century. Instead of using tanks and tracked artillery for nothing more than infantry support they believed in, and created doctrine that placed an emphasis on fast moving offensive operations that would strike deep into the enemy’s territory, so fast as to render the enemies attempt to regain a structured  defense or counter attack futile. This ironically would be the template for the German blitzkrieg, which was implemented by Heinz Guderian after extensive research of Fuller and Liddell Hart’s doctrinal advancements. Although the British had well made tanks which could carry out this type of warfare, Guderian took this to another level with improvements to tank engines and armament and also the structuring of motorized divisions to carry out this new brand of warfare. It was believed by these men, that one tank could do what it would take a company of infantryman to do, and more! Advancements in the inter-war period were not only on ground fighting doctrine and weaponry, but also in the naval aspects as well. During the 1920’s, the Washington Naval Treaty imposed strict guidelines upon the navies of the U.S., Japan, France and Italy. These guidelines kept ships to certain regulations that limited the size of guns and of the countries entire navy itself. What this did basically caused atrophy in naval progression. In the 1930’s when Hitler’s Germany openly disavowed compliance with the Versailles Treaty and began the re-galvanizing of it’s army and navy, it caused the nations which would become Germany’s enemies to begin changing doctrine and methods in the conduct of naval operations. Also, the arrival of the aircraft carrier in almost every advanced navy created new threats with aircraft. The Japanese utilized aircraft carriers heavily in the war in the Pacific, as well did the United States. No two countries during WWII put so much emphasis on the carrier. What the carrier did was to allow aircraft to be launched from a ship far away into either enemy territory or enemy seas to attack either ships or targets on land without risking the loss of a naval ship. This was a naval doctrine created during the inter-war period. Air forces also went through extensive change during the inter-war period. First, the advancements of aircraft themselves in this period were perhaps the largest and most significant technological advancement of all. Airplanes had developed into short-range fighters, which could attack with speeds that were un-thought of in the era of bi-planes. Also, there was the advent of long range fighters to escort long-range bombers, which could hold large amounts of ordinance to drop on the enemy’s cities. Because of these  advancements, countries began racing to create the best aircraft that they could make. Each country would create superior aircraft in an effort to control the sky. The two countries that set the pace in this regard were Germany and Japan. Both enemies to Britain and the US, these two countries pushed the Allies to make formidable opposition and air defense systems. The period between WWI and WWII was a period of radical change to doctrine and weaponry. The creation of treaties and the League of Nations served as nothing more than a hopeful buffer to deter the waging of war. By creating these strict guidelines, the world did nothing more than antagonize one another to the point of global conflict. Advancements made during this period were a direct result of men who knew that peace could never truly be attained with peace.

Monday, July 29, 2019

Intermediate Management Accounting past paper Essay

Intermediate Management Accounting past paper - Essay Example Nevertheless, the target profit margin is seen to rise substantially from a low of -0.004% in year one to 10.25% in year three. (b) Issues facing firms like KZ in making decisions on the costs to cut in order to meet the specified target income level. Costs relevance: It could be difficult for firms like KZ to associate all the costs involved to products. This makes the firm continue incurring costs that do not directly involve production hence eating on the margins. Cost classification: The firm has not classified its costs appropriately. For instance, marketing costs are classified as fixed costs and such costs are required to be consistent with sales made in a given year. In this regard, during year 2 and year 3, KZ sales were the same despite difference in marketing campaign undertaken. The marketing campaign should therefore be consistent with the amounts allocated in a given year. ... 27,000,000 Years Cash inflows in ?’000’ Discounting rates 17% N.P.V Year 0 (27,000) 1 (27,000) Year 1 1,454 0.855 1,243 Year 2 4,009 0.731 2,931 Year 3 3,904 0.624 2,436 Year 4 3,799 0.534 2,029 Total (18,361) Recoveries at the end of year 4: Technology estimated re-sale value – ? 8,000,000 Reimbursement by customers - ? 2,000,000 Total – ? 10,000,000 Net present value of recoveries = 10,000,000 x 0.534 = ? 5,340,000 Total Net Present Value (N.P.V) in ? ‘000’ = (18,361) +5,340 = (13,021) (b) Comment: Investment in the product should not be undertaken since it has a negative NPV. The net present value does not represent a proper assessment of the value of the new product since the objective of calculating NPV is to establish whether the project is viable. Question 11 Roles and limitation of transfer pricing in managing divisional firms Roles Transfer pricing refers to the price at which services or goods are transferred between different units of the same organization. However, the degree in which transfer pricing contributes to firms profitability or covers costs is a matter of policy. The main role of transfer pricing includes optimization of group’s profitability by supporting goal congruence, motivate divisional managers of both buying and selling divisions to engage in business with one another, facilitate realistic performance appraisal of different divisions, preservation of autonomy of divisional managers and also plays a significant role in facilitating decision making. Transfer pricing leads to operation of different division whose profits are assessed separately. The management of a division becomes simpler and coordination of sales, production and pricing decisions are also eased. The principal types of transfer pricing includes: Cost-based

Sunday, July 28, 2019

Best friends and archenemy Essay Example | Topics and Well Written Essays - 750 words

Best friends and archenemy - Essay Example The paper will analyze the relationship that exists between two contrasting extremes in our lives, our best friend and archenemy. Growing up each individual develops a keen interest in two people in his or her life, the best friend and the archenemy. The majority of people only relate relationships to the positive feelings we possess towards other individuals, however, in our subconscious mind we share our bond with our enemies. Some might even have a closer bond with their archenemy than their best friend. The archenemy has a vital role in each person’s life as he influences the decisions one makes and the way in which one behaves. The constant competition with the enemy is a driving factor for many individuals and yet they can spend their entire lives without realizing it. Best friends have a supportive role and play as a source of comfort and warmth for each individual. Enemies on the other hand bring out the competitive side of a person and push him or her to doing things they would be able to achieve without a stimulation factor. This shows the importance of an archenemy in a person’s life and how without this individual life would be very different and even worse than one might presume. Having the two in one’s life is like the day and the night. The essence and uses of the two times frames are different, we use the day to work, socialize with others and improve our social status. On the other hand, we use the night to sleep so we can have enough energy to vary out the activities that are essential in our lives. Such is the relationship between our best friend and archenemy. One provides us with the light and comfort meanwhile the other gives us the drive to excel in our lives. Without either of the two individuals, our lives and the measure of our success would be limited. A best friend picks us up when we are down, and is there to listen to us when nobody else will. He reassures us of our strengths and the good things that we have in our lives. The presence of our best friend makes us feel warm and comfortable even in the absence of words. A best friend is like a brother or sister and at times can be like a mother or a father. The archenemy is like an intruder, someone whose existence creates tension and increases your heart rate. In every situation he is always the target and the one to beat. He is like a catalyst in the reaction of life. There is no way one can truly achieve his full potential without being pushed or motivated. The archenemy also brings the joy and satisfaction that comes from a best friend. The victories one has over his rival can be even more welcomed than the good times he shares with his or her friend. As much as people might want to deny it, the archenemy is just as important as the best friend, and has an even larger role to play in some situations. Even in a movie there are two roles the good and the bad character. In the absence of a bad character, the hero is unable to shine or show his brilliance. He uses the negative attributes of the villain to capture the hearts of the audience and attain his heroic status. The characters need each other, just like each person needs both a best friend and an archenemy. The two are very different and yet so similar. They both make lasting impression in an individual’

Saturday, July 27, 2019

Introduce a case study of the Korean industrial (or trade) policy Essay

Introduce a case study of the Korean industrial (or trade) policy - Essay Example Domestic savings were very low, and there was little available domestic capital. This obstacle was overcome by introducing foreign loans and inaugurating attractive domestic interest rates that enticed local capital into production. Of South Korea, Taiwan, Hong Kong, and Singapore, only South Korea financed its economic development with a dramatic build-up of foreign debt, debt that totaled US$46.8 billion in 1985, making it the fourth largest Third World debtor" (Wikimedia Foundations, Inc). It was this strategy that worked well for Korea. Specifically, "The government mobilized domestic capital by encouraging savings, determined what kinds of plants could be constructed with these funds, and reviewed the potential of the products for export. In this sense, the will of the government to undertake economic development played a crucial role; the role of the government, however, was not limited to such measures as mobilizing capital and allocating investments" (Wikimedia Foundations, Inc). It was vast savings and investment that brought Korea to instant stardom. However, it was trade liberalization that made it surpass a perilous regional economic crisis: The Asian Economic Crisis in 1997. "Korea's economy has achieved an impressive recovery from the Asian crisis, with its GDP per capita having been restored to pre-crisis levels, according to a report on the trade policies and

Friday, July 26, 2019

Environmental Problem Essay Example | Topics and Well Written Essays - 500 words

Environmental Problem - Essay Example equent development of the atom bomb that took the lives of millions across the globe, the real effect of technology on the life of humans was clearly evident. Our ancestors firmly believed that any form of technological advancements should enhance the knowledge of humans and be able to contain the goodness of humanity. They believed that the human condition was about transcendence and that there is a supreme reason behind the existence of mankind. They focused on practicing moral virtues and maintaining friendships. However, the world that we are in today is far from what they had envisaged. The modern world is more focused on producing goods and making money and humanity and cultural ethics are no longer finding a place in the regular businesses of men. Cultural institutions play a major role in constantly reminding us about how we have to lead our lives and ways to improve the human condition. Great philosophers such as Aristotle and Socrates believed in transcendence and channeliz ed their work and life towards living a virtuous and moral life. The change from a transcendent living towards a more secularized life can be attributed to movements such as the Renaissance, Reformation, Enlightenment and Marxism. All these movements worked towards promoting human reasoning beyond any cultural or religious belief. They lead the way to the development of modern day beliefs in relativism and agnosticism. In relativism moral beliefs no longer a common ground, rather it has become more subjective with every individual possessing their own moral beliefs and practicing the same without affecting those of another person. The religious belief held by Hebrews that God is the Supreme Being who loves all of us unconditionally and commanded us to live a virtuous life has not been reversed by agnosticism in which God is merely considered to be an idea as there is no real proof of his existence. The growth of technology has posed two serious consequences that could affect the growth

Thursday, July 25, 2019

The Financial Analysis of The Royal Bank of Scotland Group Research Paper

The Financial Analysis of The Royal Bank of Scotland Group - Research Paper Example   The Royal Bank of Scotland (RBS Group) carries out its business activities in the United Kingdom, Asia, Europe, the Americas, and the Middle East, with more than thirty mullion customers. Large corporations, institutions, and individuals are among the customers, that the group provides its products to (RBS Group, 2013). Despite the adverse effects of the financial and economic crises that faced the world and the United Kingdom, banks and the economy of the United Kingdom began this year with a stronger position, compared to last year (Accenture, 2012). The last five years have been characterized by poor performance among many companies. In the United Kingdom, the banking industry is unique. This is because it is large and diversified, accommodating a large international industry (Accenture, 2012). As a result, competition is great, and individual banks have to analyze their strategies to ensure superior performance in the financial markets, given the volatile, current and future economic conditions. Income Statement Analysis From the common size income statement of the Royal Bank of Scotland, it is evident that revenue has been decreasing each subsequent year, for the last three years. For instance, the bank’s revenue for 2012 was 17, 941 Million, compared to revenue of ?24,651Million earned in 2011 and 31, 798 Million earned in 2010 (RBS Group, 2013, p, 45). This trend shows that revenue has been decreasing significantly. Subsequently, the Bank’s operating loss increased significantly, over the three years. In 2010, the Royal Bank of Scotland had an operating loss of 469 Million. In 2011 the operating loss increased to   1,190 Million, while it further increased to 5,165 Million in 2012. The same trend was recorded in loss after tax of the Royal Bank of Scotland for the three years of analysis. For instance, the Royal Bank of Scotland recorded a loss after tax of 1,033 Million in 2010, while the figure increased to 2,317 Million and 5,806 M illion for 2011 and 2012 respectively (RBS Group, 2013). This resulted in a loss for the period of 1,666 Million in 2010, which increased to 1,969 Million in 2011 and 5,806 Million in 2012 (RBS Group, 2013, p, 45). The Royal Bank of Scotland has never made any dividend payment for the last three years, probably because it has been making losses from its business. Given that the Royal Bank of Scotland has been making losses for the last three years, the earnings per share portray a negative value. For example in 2010, the earnings per share for the Royal Bank of Scotland were -5.00p, while in 2011 and 2012 recorded earnings per share of -2.13p and -53.70p, respectively (Hargreaves Lansdown, 2013).  Ã‚  

MAOS CONTRIBUTION TO THE CHINESE REVOLUTION 1949-1976 Essay

MAOS CONTRIBUTION TO THE CHINESE REVOLUTION 1949-1976 - Essay Example Two wars were fought against the nationalist Chinese rivals and against the Japanese. Up to today, the relationship present between the army and the Chinese people has managed to remain complicated and closely entwined. The late 1960’s was the worst time in the Cultural Revolution. The leadership of the party over and army gave way to a military rule. This paper assesses Mao’s contribution to the Chinese revolution 1949-1976. Mao Zedong is counted among the most momentous political actors of the modern world history. He was an acknowledged leader of the world’s most popular revolution. He remained a dominant figure even in the post revolutionary regime for almost half a century. He presided over the beginning of the modern industry transformation of the most populous land in the world. He influenced the lives of many people through his virtues, power, personality, thought and policies (Lynch, 2002 p12). Mao’s father was a rich peasant; he was born in Hunan province in the village of Shaoshan on the 28th of December 1893. In his early years, there was the rapid disintegration of the old imperial Chinese order; revolutionary movements and radical, reformist movements were on the rise. Ideologies and ideas that were being introduced were undermining the faith that Chinese people had on their beliefs and traditional values. As a young man, Mao studied deeply classical Chinese texts. However, he also became caught up in the iconoclastic intellectual and radical political currents that were sweeping the Chinese cities in the years that preceded and followed the revolution of the year 1911 in which the imperial system was overthrown. He was a student at the normal and middle schools in the capital province of Changsha in the years from 1913 to the year 1918. He eagerly assimilated a broad range of ideas from the west; he briefly pursued a career as a teacher before embarking on his lifelong career as a political organizer (Dittmer, 1996 p23). He established the â€Å" new people’s study society†, which was one of the most important groups found locally, these groups proved to be so ideologically and politically instrumental in the making of â€Å"May fourth† radical movement of the year 1919. While, in Changsha, Mao became involved with a magazine called the â€Å"new youth†. This magazine was very critical in molding of ideas of a whole generation of the modern Chinese intellectual and political leaders. Mao became deeply involved in this magazine to the extent that he first published an article, which appeared in the year 1917 (Spence, 1999 p90). Late in the year 1918, he left Changsha for Beijing. University in Beijing had become the center for radical Chinese political and intellectual life. Mao became extremely politicized following the influence of the radical intellectuals and the group of activist student followers. He was n ot able to enroll as a regular student; he found work as an assistant librarian at the university and was introduced to Marxist theory during the winter of the years 1918-1919. He later became a member of the loosely organized Marxist group. However, he did not immediately convert to Marxism. He returned to Changsha in the summer of 1919 this was under the influence of radical and fierce nationalistic currents that were rising in china. He began to gain interest in the political messages of the Russian

Wednesday, July 24, 2019

Poor staff recruitment at Qatar Airways Research Paper

Poor staff recruitment at Qatar Airways - Research Paper Example Qatar Airways is a major competitor in the global airline industry. The firm’s success in the global market has been highly related to the quality of its customer services. However, it seems that in the future the firm will have to face severe challenges as of its recruitment process. Up today, the firm’s recruitment process has been quite simple, incorporating two key phases: a recruitment event and an interview. The firm arranges recruitment events of 3 different types: for cabin crew positions, for flight deck crew positions and for other positions in general. The review of the firm’s recruitment process in regard to all the above positions leads to the following assumption: the recruitment process of the organization is quite simple, not securing the identification of appropriately skilled candidates. Indeed, as described in the firm’s website the recruitment process of the firm consists the following sub-processes: the candidate who is interested in a pplying for a particular position comes to one of the firm’s recruitment events; the candidate needs to be appropriately dressed and have a CV. In each recruitment event, candidates meet the firm’s HR managers and give their CVs. At the next level, successful candidates are asked to pass an interview. However, no reference is made to the firm’s criteria in regard to the success of candidates in the first phase of the recruitment process, i.e. the recruitment event; also, the criteria for passing the interview are not mentioned. It seems that in the particular organizations HR managers are highly based on their own perceptions for evaluating the appropriateness of candidates for a particular position. In this way, the firm’s recruitment process can be negatively criticized, as of its failure in promoting diversity, equality and fairness.

Tuesday, July 23, 2019

Financial Performance of Abu Dhabi Commercial Bank in UAE Case Study

Financial Performance of Abu Dhabi Commercial Bank in UAE - Case Study Example Abu Dhabi Commercial Bank acquired RBS’ UAE retail, wealth management and SME banking business. Abu Dhabi Commercial Bank is currently the third largest bank in the UAE in terms of operations and second largest in the Emirates of Abu Dhabi in terms of total assets. The bank has a substantial customer base and holds around 12% market share by loans and 10% market share by deposits. The bank currently has approximately 500,000 retail customers and 33,000 wholesale customers in the UAE. Abu Dhabi Commercial Bank has divided its operations into four main domains as follows. Abu Dhabi, the second largest city of UAE, is one of the emerging economies of the world. During the financial year 2009, amid the global economic crisis, the growth trend of Abu Dhabi took a downward plunge when the real GDP growth remained only 0.2% and its GDP per capita was 90,538 USD, which was still considered among the highest at the global level. With the implementation of prudent policies, the government of UAE has now able to restore its previous economic prosperity and it is portraying inclining trend once again. The banking sector in UAE can be regarded as the biggest beneficiary of the economic growth. This is due to the fact that the prevailing interest rate in the UAE economy is lower as compared to the other countries depicting similar economic trends. Central Bank of UAE is the regulatory authority which issues guidelines and pronouncement regulating the functioning of these banks. As of March 31, 2011, UAE economy had 23 local banks with 736 branches and 28 licensed foreign banks with 83 branches. The following graphical representation presents the growth in the banking sector in UAE over the years [presentation] Technical Analysis The share price of Abu Dhabi Commercial Bank remained fluctuated over the past few years. If we consider the financial year 2006, the share price of the bank depicts a rising trend. In the beginning of the financial year 2006, the share price of the bank was crossing 5.66, but by the end of the financial year 2006, the share price took a downward plunge and the December closing of the financial year recorded a share price of 4.16. Despite the declining trend in the previous year, Abu Dhabi Commercial Bank was able to restore its previous market capitalization and by the end of the financial year 2007, the share price represents an increase of 19%. Financial year 2008 and 2009 are

Monday, July 22, 2019

Solar and Wind Energy to Ashton Island Essay Example for Free

Solar and Wind Energy to Ashton Island Essay This is so the southwest winds can blow the windmills. The windmills would spin and they would turn a generator, which would produce electricity. After the electricity would have been generated, it would be supplied with cables down to the laboratory and the cooling equipment. However you would not be able to place a lot of the windmills on the hill. Therefore the next ideal position would be on the coast which would contain the strong southwest breezes. This can also be done seeing as the coast is not far away from the laboratory. This would supply electricity through wires in rubber pipes to the laboratory and further on to the refrigerators where the cooling equipment would be placed. In order to make sure that the supply of energy was continuous we could ensure that whilst the energy was being generated some of it would pass into a battery which would supply the cooling equipment with electricity when the wind is not blowing. The electricity would have to be split roughly half ways so when the wind is blowing 50% would pass into the cooling equipment while 50% went onto the battery. The material on the island that would have to be carefully monitored is the wood in the forms of trees within the forest. This is because if all the other sources of energy run out, this is the only other form of material, which will provide a quick source of energy. None of the other forms of energy are constant; the sun does not always shine, the wind does not always blow, the sea is not always rough and rivers do not always flow. However wood will always be there to provide quick energy. If the team only had a limited amount of money then they would have to try and harness the resources using the cheapest ways. The types of energy to harness would be different to choose from; in the sense that we would have to choose the cheapest resources available and also the most efficient. The cheapest resource available would be the natural biomass in the form of wood in the forests. However this would eventually run out because there are only a limited number of trees within the forest. Therefore we would have to resort to the burning of rubbish and rotting matter. We could use rotting matter to produce energy by leaving the rotting matter in a closed tank then through anaerobic digestion the gas methane would be produced. This gas could be used for heating, cooking and lighting. This is a very cheap method and it would produce energy at a very good rate aswell. By far the most expensive source if energy extraction would be solar panels and the windmills. These would cost a lot to make and they may not be as efficient as the geothermal and natural biomass. However if there were costs to be considered throughout the whole thing then we would have to resort to the extraction of geothermal energy and burning biomass. Another aspect of the limited money would be the fact that they may not be able to purchase the vast amounts of machinery needed to generate electricity like the turbines and the generators and therefore we would not be able to have such a vast amount and variety of different methods of harnessing electricity. Another aspect which would have to be considered on a limited budget would be the purchase of the equipment in order to extract the energy and the network through which it would have to run in order to be successfully linked up to all the equipment and finally the workforce which would be needed to construct the equipment and set it all up could be very timely and costly. Show preview only The above preview is unformatted text This student written piece of work is one of many that can be found in our GCSE Electricity and Magnetism section.

Sunday, July 21, 2019

Sony Corporation marketing plan

Sony Corporation marketing plan Sony Corporation founded in Japan, revolutionized the consumer electronics field. The Sony became familiar throughout the world for innovative products as the transistor radio, the Trinitron television, the Walkman cassette player, and the compact disk (CD). The company also joined in other diversified industries such as entertainment, battery manufacture, life insurance, and sports equipment. By the end of the twentieth century it cooperated with the Peoples Republic of China to produce television sets. Sony had become a major player on the international market. Sony is a global manufacturer of audio, video, communications and information technology products for consumer and professional markets. Sony Corporation is no.1 in its industry, with 60 years of integrity and high quality behind its well-recognized brand name. Recently, however, it has sustained serious damage to its product quality, customer service, and reputation for honesty and integrity that need to be addressed if Sony is to retain its supremacy. This strategic plan details the companys strengths, weaknesses, opportunities, and threats, proposing an approach for leveraging them to recoup the companys good standing, as well as its bottom. Sony has achieved a standing in the electronics industry rivaled by none. It has nearly universal brand recognition, and that brand stands for quality, innovation, integrity, and service. Sonys consistent efforts to keep its finger on the pulse of innovation have made it the pioneer in many electronics discoveries, such as the first Japanese tape recorder and the first Japanese radio, as well as the compact disk. Sony has a large base of customers who for a long time have refused to buy any other brand but Sony when it came to electronics. Sony Corporation has a unique culture which is firmly rooted. The research and development section of Sony differs greatly from other companies with its great flexibility, Sony; is a traditional Japanese company in many ways. There is life-time employment, with strong norms and values which in turn create strategies through their actions. Sony delivers thrilling digital entertainment experiences by capitalizing on the synergy between its electronics business, content creation capabilities and movie, music, mobile and computer games interests. As a world leader in high definition, Sony already offers an exciting range of broadcast and consumer HD products, as well as content assets that are driving the industry towards HD digitalization. Marketing Plan of Sony Corporation Marketing plan of Sony consists of the following framework: Purpose and Mission Situational Analysis Marketing Strategy and Objectives Additional Consideration This marketing plan is aimed at highlighting one of the product line extensions of Sony Corporation. It mainly focuses on the internal and external environment of Sony Corporation. Apart from that this plan include the marketing strategies, brand promotion strategies, marketing mix involved and various initiatives which Sony Corporation took. SWOT analysis one of the major content which is included in this marketing plan. Purpose and Mission The main purpose of this marketing plan is to analyze various aspects of product-line extension by Sony Corporation. Here the chosen product-line extension is Sony-Bravia. The mission of this plan is to find out whether Sony-Bravia has met Sony-Corporations expectations before launching this product in the market. Sony-Corporation is one of the worlds leading digital entertainment brands, offering an outstanding portfolio of exciting multimedia content. Sonys mission is to commit to develop a wide range of innovative products and multimedia services that challenge the way consumers access and enjoy digital entertainment. By ensuring synergy between businesses within the organization, Sony is constantly striving to create exciting new worlds of entertainment that can be experienced on a variety of different products. Sony focuses on strengthening its all-important electronics business and maintain market leadership in high profile areas such as televisions, digital imaging, home video equipment and portable audio. To achieve this, Sony is pursuing three corporate initiatives: The Customer Viewpoint Initiative emphasizes the importance to staff of viewing Sony, its products and services from a customer perspective. The Technology Nr. 1 Initiative focuses on reinforcing Sonys cutting-edge technologies in the areas targeted for maximum investment of resources, including televisions, home video equipment, digital imaging equipment and Walkman The Genba Initiative aims at strengthening frontline operations (genba in Japanese) such as design locations, manufacturing facilities and sales offices. 2. Situation Analysis In developing BRAVIA, Sony brought together its most advanced design, manufacturing and sales capabilities. Sony incorporated newly developed Sony Panels and other technologies for outstanding image quality and devised a high impact advertising programme. BRAVIA currently holds the worldwide No. 1 position for LCD TVs. Sony aimed to communicate a simple message that the colour you see on these screens is like.no.other. This was the message given by Sony Corporation while launching Sony-Bravia. BRAVIA, an acronym for Best Resolution Audio Visual Integrated Architecture, was first introduced in the United States with Sonys flat-panel LCD HDTV line in late 2005. Internal environment of Sony Corporation In order to utilize limited resources, Sony promotes product designs that conserve materials by measures such as resources recycling and use of recycled materials. Sony manages the chemicals we use in products and at sites in a reliable manner which is based on precautionary approach. Sony is taking steps to protect biodiversity at its sites through site greening activities and initiatives aimed at helping to restore areas outside its sites to their natural state. In manufacturing and non-manufacturing sites worldwide, Sony carries out consistent environmental activities based on policies such as Sony Groups environmental mid-range targets. Sony strives to provide environmentally conscious products through measures such as conducting product environmental assessments. Sony strongly believes in the importance of informing stakeholders that include customers about our environmental philosophy and initiatives. Furthermore, employees of each group company receive environmental training and other self development programs to help raise employee awareness on the environment. The greatest asset of Sony is of its human capital, especially its engineers which make up the RD department. Their constant innovation is crucial for a consumer electronic firm which specializes in audio-visual equipment and the higher profit margin, which comes from being the leader of the pact. External Environment of Sony Corporation Competition: Sony was the inefficient in manufacturing structures which decrease Sonys quality that badly affects their reputation and caused a decline in product competitiveness. Market: Sony was insufficient in responding to the shift of market demand and losing of its competitive advantages. Technology: To bring miniaturization to its product, Sony ensures that technologists, engineers, and marketers have a shared understanding of customer needs and of technological possibilities in order to become more customer-orientated with the aim to increase competitive advantage, as well as create more value added activities. Thus, we can see that keeping in mind the following above mentioned environmental aspects; they can launch a product in the market. Sony Corporation has to keep in mind the challenges faced by them in the past and the mistakes made in the past which has affected their reputation. They have under gone a serious plan for their future. Marketing Strategies Marketing strategies used by Sony Corporation is very effective that it has created value in consumers mind to the product offered by them. Sony has targeted its product-line BRAVIA in the urban areas, in big cities like New Delhi, Pune, Mumbai etc. In most of all this places, Sony has more than four different distributors like Sony world and also they have Sony service centers. For the customers in urban areas the supply seems to be satisfactory, though the rural areas are left out. Sonys Marketing Mix consists of: Product Price Promotion Place Product: Product is a tangible thing which is used to satisfy a particular want. Sony Corporation launched a product called Sony-BRAVIA. BRAVIA is a Sony brand used to market its high-definition LCD televisions, projection TVs and front projectors, along with its home cinema range under the sub-brand BRAVIA Theatre. The BRAVIA name is an acronym of Best Resolution Audio Visual Integrated Architecture. In providing a wide range of products and services with high quality, Sony has by far influenced most of the its customers perception favorably towards its products Price: Pricing decisions are almost always made in consultation with marketing management. Price is the only marketing mix variable that can be altered quickly. Price variables such as dealer price, retail price, discounts, allowances, credit terms etc. influence the development of marketing strategy, as price is a major factor that influences the assessment of value obtained by customers. Customers directly relate price to quality, particularly in case of products that are ego intensive of technology based. Sony being a company which emphasizes product quality, it tends to sell its products with price range from moderately-high to high-prices, depending on the use and the targeted customers. Even though the prices imposed by Sony seems to be fair with consideration of the quality of the products and services offered , the only problem is that, Sony has priced its products too expensively for a middle or lower class customer to afford to buy those products. Apart from that Sony has targeted its market mainly to urban customers who can afford such expensive products. Sony has to create also some of low end products with low prices which can be affordable to low income users. Skimming Strategy Sony Corporation has developed a price Skimming Strategy, since the product has enough differentiation to justify a high price and desire quick cash and have minimal desires for significant market penetration and control. Promotion: Sony has promoted its BRAVIA brand through wide advertising campaigns which includes many of its portfolio stars, starting off with Taylor Swift, showing off the Cyber-shot DSC-TX7. Each ad featured a Sony-affiliated celebrity to pitch its electronic products, such as its 3-D television and its e-reader. Sony spent nearly $5 billion on their global ad campaigns. The launch of BRAVIA was different in different countries like in India advertisement featured thousands of square anthropomorphic pixels. A Kathakali dancers green face turns into pixels which run away from him. He finds his face later in a Sony BRAVIA television Pull Strategy Sony Corporation has adopted a The PULL STRATEGY to have direct interface with the end user of the offering. Sony has minimized the use of channels of distribution is during the first stages of promotion and a major commitment to advertisement has been under taken. The objective is to pull the prospects into the various channel outlets creating a demand the channels cannot ignore. Place: Sony has targeted its markets in the urban areas, in big cities like New Delhi, Pune, Mumbai etc. In most of all this places, Sony has more than four different distributors like Sony world and also they have Sony service centers. Addition Consideration Based on the above mentioned information, a critical SWOT analysis can be made with the help of available information. SWOT analysis helps an organization to understand their strengths and weaknesses and also to have an idea about what the opportunities available to them outside and what are the likely threats they can face in future. Strength Large market share: Sony has the ability to be successful in several different markets. They have made an impact in the video game market, the PC market, and especially the television market and there are still numerous others. Providing end-to-end solutions in todays highly developing world: Sony is the only company which is delivering complete, end-to-end solutions for todays HD World. Sony provides tools for our customers to create, edit, store, share and enjoy High Definition content. Sony Pictures and Sony Computer Entertainment create movies and games that maximize the full power and potential of HD while independent film makers and programme producers are encouraged to realize their unique creative vision in full Sony HD. Cutting-edge technologies: Sony has adopted cutting-edge technologies to produce their products with distinctive feature. Innovations: Sony has always been a leader in technology, creating markets by looking for new markets where bigger, well-established companies are not a threat. One of Sonys greatest strengths is their ability to produce innovative, quality products. Flexibility: The research and development section of Sony differs greatly from other companies with its great flexibility, Sony; in its essence is still a traditional Japanese company in many ways. There is a planned direction for Sony, their actual product development through launching is emergent with great flexibility. Weakness Inefficient manufacturing structures: Sony was inefficient in manufacturing structures which decreased Sonys quality that badly affects their reputation and caused a decline in product competitiveness. Loosing competitive edges: The failure of Sony in effectively implements Kaizen or sustain an effective manufacturing structure to ensure that they have high quality products had damage their strong brand name and reputation which caused them to lose their product competitiveness and competitive advantages in the market. Insufficient in responding external markets: Sony was insufficient in responding to the shift of market demand and losing of its competitive advantages. Sony was incapable of fulfilling the increasing market demands which increased the stake for Sony as there are other strong competitors such as Microsoft and Nintendo to have a head start in gaining market share and enjoy first mover advantages. Opportunities Green-lighting asset sales: Sony has been green-lighting asset sales to free up cash so they can rebuild the company around a tighter core of businesses. The managing of value strategy which is concerned with maximizing long-term cash-generating of an organization by disposal of assets to get more funds and reinvest back into different business units such as RD, production and others can help Sony to strengthen its core competencies. Resources-based and positioning: Sony are implementing emergent strategies from both inside out Resources Based View and outside in Positioning view or so called Market Based View to secure its current position. An integrated approach of the resources-based and positioning view can maximize the capabilities of organization and sustaining more competitive advantages. Miniaturization Sony implement to boost its core competence is miniaturization. To bring miniaturization to its product, Sony ensures that technologists, engineers, and marketers have a shared understanding of customer needs and of technological possibilities in order to become more customer-orientated with the aim to increase competitive advantage, as well as create more value added activities. Strength of Innovation: Sony can utilize their innovative ideas to gain more and more opportunities present in the environment. Threats Competition: A common threat facing any company in sales is competition. Sonys BRAVIA is a innovation in LCDs. Apart from this Sony has innovated many products and models of the same product. Moreover Sonys price range is some what higher and if the same product is available in the market with slightly less feature, customers are likely to change their decision. However, competitors like Samsung and others are also playing an important role in the market. Failures in the past. Sony was the inefficient manufacturing structures which decrease Sonys quality that badly affects their reputation and caused a decline in product competitiveness. Moreover, Sony was insufficient in responding to the shift of market demand and losing of its competitive advantages. The failures in the past are likely to repeat in future and customers are likely to have a bad impression in their mind which is likely to be a threat for Sony. Failure to implement Kaizen effectively : The failure of Sony in effectively implementing Kaizen or sustain an effective manufacturing structure to ensure that they have high quality products had damaged their strong brand name and reputation which caused them to lose their product competitiveness and competitive advantages in the market. It can be a threat for Sony in future. Conclusion Sony must learn from their mistake and implement more effective and efficient strategies if they want to get out from this current unfavorable situation. Sony has the potential to innovate into a company with international operations as well as culture since it was one of the first Japanese companies to set up a main branch in the United States. With strategy and luck, Sony could become a great firm as it was and will be. INDIVIDUAL CRITICAL REFLECTION Sony Corporation is one of the largest manufacturers of electronic items. Sony is a global manufacturer of audio, video, communications and information technology products for consumer and professional markets. Sony Corporation is no.1 in its industry, with 60 years of integrity and high quality behind its well-recognized brand name. In providing a wide range of products and services with high quality, Sony has by far influenced most of its customers perception favorably towards its products. From time the company was created till now, the quality of the products that Sony offers is improving each year, although there are some occurrence of defects like that of defect on laptop batteries which were sold and got exploded and caught fire in Japan has caused the company a great loss as it had to recall a million of those defected batters, and also this issue degraded the companys reputation. But the overall products offered by Sony to my opinion will still be of best quality. In some of the products Sony has created deviations but still Sony has succeeded in offering value to customers to the last extent. Sources which shows that Sony Corporation has offered value to the customers: Sony has improved its technologies in such a way that it has produced high quality products with goods features which has created a good impression in the minds of customers. Sony has adopted various other strategies like it has more than four different distributors like Sony world and also they have Sony service centers. So, whenever customers find any problem with the product, service centers are nearby and the customers are offered services as and when they need. This creates value to the customers. Sony strives to provide environmentally conscious products through measures such as conducting product environmental assessments. This will help Sony to deliver product which are environmental friendly, which creates value to the customers, since customers are happy to use products which are harmless to them. The Customer Viewpoint Initiative emphasizes the importance to staff of viewing Sony, its products and services from a customer perspective. Sony has given greater importance to its customers by delivering high definition products with cutting-edge technologies. Sonys mission is to commit to develop a wide range of innovative products and multimedia services that challenge the way consumers access and enjoy digital entertainment. Suggestion to improve the value offered to the customers by Sony Even though, Sony has improved a lot in delivering its products as per the customers needs. Still it can improve in many ways to satisfy its customers. There are lot of area where it has to concentrate. Following the suggestions: Currently Sony Corporation has targeted only the cream of the market i.e. they have delivered products only to the high class people of the society. More or less the middle class and the lower class people cannot afford to by Sonys products because of the cost. So, Sony can offer value to a large group of people by launching a product which is capable of delivering the same satisfaction with less cost. Sony can have strategic alliances or some other strategy, so that they can learn the domestic market and can deliver high value to its consumers as per there needs and preferences. Sony can employ Domestic employees who have a better idea of what is happening in the society and as per the ideas generated by them, products can be produced. It will deliver high value to the customer. Sony must put on effort on its RD, which should be capable of applying the lasted and highly improved technologies with minimal cost. Efficient use of available resources should be ensured. Thus, applying above mentioned suggestions, Sony Corporation can surely deliver high value products to its customers. Sony usually adopted ad campaigns to promote its products in the market. It has created a direct relationship with the end consumers. So, we can say that Sony Corporation has applied Pull Strategy which have direct interface with the end user of the offering. Sony has minimized the use of channels of distribution is during the first stages of promotion and a major commitment to advertisement has been under taken. Role of Advertisement in creating value to the customers The effect of advertisement plays an important role in the promotion of a product. Sony has spent nearly one million in its ad campaign all around the world. The ad campaigns were different in different countries as per the culture of the country. In India advertisement featured thousands of square anthropomorphic pixels. A Kathakali dancers green face turns into pixels which run away from him. He finds his face later in a Sony BRAVIA television Advertisement is one of the best media which offers value to customers because while looking at the advertisement people are visualizing the same in there mind and have the tendency to buy and use it after having a brief idea about its features and pricing. Sonys Marketing Mix consists of: Product Price Promotion Place Product: Product is a tangible thing which is used to satisfy a particular want. Sony Corporation launched a product called Sony-BRAVIA. BRAVIA is a Sony brand used to market its high-definition LCD televisions, projection TVs and front projectors, along with its home cinema range under the sub-brand BRAVIA Theatre. The BRAVIA name is an acronym of Best Resolution Audio Visual Integrated Architecture. In providing a wide range of products and services with high quality, Sony has by far influenced most of the its customers perception favorably towards its products Price: Pricing decisions are almost always made in consultation with marketing management. Price is the only marketing mix variable that can be altered quickly. Price variables such as dealer price, retail price, discounts, allowances, credit terms etc. influence the development of marketing strategy, as price is a major factor that influences the assessment of value obtained by customers. Customers directly relate price to quality, particularly in case of products that are ego intensive of technology based. Sony being a company which emphasizes product quality, it tends to sell its products with price range from moderately-high to high-prices, depending on the use and the targeted customers. Even though the prices imposed by Sony seems to be fair with consideration of the quality of the products and services offered , the only problem is that, Sony has priced its products too expensively for a middle or lower class customer to afford to buy those products. Apart from that Sony has targeted its market mainly to urban customers who can afford such expensive products. Sony has to create also some of low end products with low prices which can be affordable to low income users. Skimming Strategy Sony Corporation has developed a price Skimming Strategy, since the product has enough differentiation to justify a high price and desire quick cash and have minimal desires for significant market penetration and control. Promotion: Sony has promoted its BRAVIA brand through wide advertising campaigns which includes many of its portfolio stars, starting off with Taylor Swift, showing off the Cyber-shot DSC-TX7. Each ad featured a Sony-affiliated celebrity to pitch its electronic products, such as its 3-D television and its e-reader. Sony spent nearly $5 billion on their global ad campaigns. The launch of BRAVIA was different in different countries like in India advertisement featured thousands of square anthropomorphic pixels. A Kathakali dancers green face turns into pixels which run away from him. He finds his face later in a Sony BRAVIA television Pull Strategy Sony Corporation has adopted a The PULL STRATEGY to have direct interface with the end user of the offering. Sony has minimized the use of channels of distribution is during the first stages of promotion and a major commitment to advertisement has been under taken. The objective is to pull the prospects into the various channel outlets creating a demand the channels cannot ignore. Place: Sony has targeted its markets in the urban areas, in big cities like New Delhi, Pune, Mumbai etc. In most of all this places, Sony has more than four different distributors like Sony world and also they have Sony service centers. Above mentioned is the marketing mix of Sony Corporation. Marketing mix plays an important role in achieving the organizations goals and objectives. Marketing mix of a company determines the future way of companys growth. Change must be made in the marketing mix as per the changes in customers needs and expectations and the economic growth. Marketing research is very important for the survival of a company. By doing marketing research a company can easily find out what is happening in the market and what are the changes which it should make in the organizations value delivering process. The Marketing Plan is a highly detailed, heavily researched and, hopefully, well written report that many inside and possibly outside the organization will evaluate. It is an essential document for both large corporate marketing departments and for startup companies. Essentially the Marketing Plan: forces the marketing personnel to look internally in order to fully understand the results of past marketing decisions. forces the marketing personnel to look externally in order to fully understand the market in which they operate. sets future goals and provides direction for future marketing efforts that everyone within the organization should understand and support. is a key component in obtaining funding to pursue new initiatives. The Marketing Plan is generally undertaken for one of the following reasons: Needed as part of the yearly planning process within the marketing functional area. Needed for a specialized strategy to introduce something new, such as new product planning, entering new markets, or trying a new strategy to fix an existing problem. Is a component within an overall business plan, such as a new business proposal to the financial community? In this project Following components are used: Purpose and Mission Situational Analysis Marketing Strategy and Objectives Additional Consideration Prior knowledge with regard to the learning outcomes If the market is very attractive and enterprise is one of the strongest in the industry you then the organization should invest best resources in support of their offering. If the market is very attractive and the enterprise is one of the weaker ones in the industry then it must concentrate on strengthening the enterprise, using their offering as a stepping stone toward this objective. If the market is not especially attractive, but the enterprise is one of the strongest in the industry then an effective marketing and sales effort for their offering will be good for generating near term profits. If the market is not especially attractive and the enterprise is one of the weaker ones in the industry then the organization should promote their offering only if it supports a more profitable part of your business or if it absorbs some of the overhead costs of a more profitable segment. Otherwise, the organization should determine the most cost effective way to divest the enterprise of this offering Comments on the learning process undergone While undergoing learning process, I was able to apply various concepts which were taught in the classrooms to the practical situations which Sony has under went in their way of doing business. I could analyze the importance of various factors which were directly related to the success of the business like the appropriate mix of marketing components called product, price, promotion and place. I could relate various marketing concept which were studied in the text books like pull and push strategy and pricing strategies like price skimming and price penetration. I could understand the market mix in dept and it was a great experience to find out what happens when there is a slight change in the marketing mix of an organization. I could understand the strategies which Sony has followed from time to time in order to sustain and gain competitive advantage. I could understand how organizations take strategic decisions in the long run and what were the effects if the strategic decisions does not work well

Internet cafe business plan

Internet cafe business plan Java Net is a different type of cafe; and it is not like a typical cafe, will give an unparallel assembly for communication and entertainment by the medium of the Internet. Java Net is mainly established for meeting the demand of customer. The customer wants: (1) access to the communication and entertainment website and can get access to search the available information to the Internet, and (2) access to the internet at a lower cost so that they can able to pay and by this way that they arent separated socially, economically, or politically. Java Nets aim is to give the residential with a social, educational, entertaining, environment for universal communication. This cafà © will be established in the place of Central London. This business plan is mainly made for the purpose of getting fund in the amount of  £24,000. The subsidiary funding is necessary to start work on preparation of site and change, buying equipment, and to assess cost in the first year of operations. Additional funding has already been fixed in the figure of: (1) From the Oregon Economic Development Fund, we get  £24,000 (2)  £19,000 of personal savings from owner (3)  £36,000 from three investors (4) and  £9,290 in the form of short-term loans. Java Net will be incorporated as an LLC corporation. This will shield the owner thats me, and the three investors who are from outside, Doug Wilson, Luke Walsh, and John Underwood, from matter of personal responsibility and tax which is pay as double. The investors will be considered as shareholders and they may not be responsible spending investment of personally  £12,000 each. The funding which is related to the contribution of capital from the owner, shareholders and the Oregon Economic Development Fund, will permit Java Net to successfully establish and run business operations by year one. The large amount of initial capital investment will permit Java Net to give its customers to present it as entire characteristics of internet cafe. This cafà © is recognized as a unparalleled, up market, and creative environment is necessary to give the customers with an environment that will engender socialization. Successful operation in year one will give Java Net with a customer base that will permit it to be self sufficient in year two. Objectives Java Net has some objectives for running the operation for three years: * The innovation of an unparalleled, up market, creative atmosphere that will diverse Java Net from local coffee houses. * Give an understanding to the community about the Internet service that is what they offer or what their facilities are. * The establishment of an environment that will attract people with various interests and settings together in a common forum. * To provide a very good coffee and bakery items at a reasonable and fair price. * Easily available of internet resources and other facilities of online. Keys to Success The main factors which are involved in the success of Java Net: * The innovation of an unparalleled, creative, up market atmosphere that will add as the new features of Java Net and differentiate it from other competitors such as: local coffee shop and prospective internet cafes. * The formation of Java Net as a residential centre for communication, socialization and entertainment. * The innovation of an environment that wont restrain the user who are initiator. Java Net will set up its position itself as one of main educational resource for individuals wanted to find out about their internet facilities and alternatives. * Good coffee and bakery items. Mission Due to the increment of popularity of the Internet which is continually growing at an exponential rate, easy and low cost entryis rapidly becoming an essential of life. Java Net gives communities with the capacity to enter the Internet, take a cup of coffee, and enjoy Internet experiences in a comfortable environment. All ages and any backgrounds of people will come to enjoy the unparalleled, up market, educational, and creative environment that Java Net offers. Risks The risks consisted with starting Java Net are: * Will there be a need for the services provided by Java Net in UK? * Will the popularity of the Internet regular to grow, or is the Internet on less popularity? * Will individuals be interested to pay for the service Java Net provides? * Will the cost of entering the Internet from home drop so necessarily that there may not be a such market for Internet Cafes such as Java Net? Task 2: 1.2 Literature review: Java Net, soon to be established in Central London on 10th and Oak, will provide the community easy and affordable entry to the Internet. Java Net will offer entire access to email, WWW, FTP, Usenet and other Internet applications such as Telnet and Gopher. Java Net will also give customers with an unparalleled and creative environment for enjoying great coffee, specialty beverages, and bakery items. Java Net will in sort to all ages and backgrounds of customers. The instructional Internet classes, and the assisted staff that Java Net offers, will in sort to the audience that does not link themselves with the age of computer. This aspect of education will pull members such as younger and elder of the community who are quickly attaining involvement in the unparalleled resources that communicate through online have to provide. The downtown place will give business people with convenient access with their morning coffee and online requirement. Java Net is a privately under by Oregon Limited Liability Corporation. Cale Bruckner, the founder of Java Net, is the majority owner. Luke Walsh, Doug Wilson, and John Underwood, all sustain minority position of stock as private investors. Task 3: Information about market Java Net is meeting with the opportunity as stimulated of being the step-mover in the cyber-cafe market. The coherent quality of coffee, aggregate with the increasing interest in the Internet, has been established to be a gaining concept in other related markets and will produce the same results in that other market. There are some factors such as current tendency, habituation, and sales data assure that the high requirement for coffee will continue invariable more than the next five years. The quick development of the Internet and online services which has been found there is only the tip of the iceberg. The possible development of the Internet is tremendous, to the item while one day, a computer terminal with the connection of online will be as usual and requirement as a telephone. It can be 10 or 20 years down the road, but since the next five years, the service of online supplier market is certain to feel enormous development. As a modern cyber-cafe in London, Java Net will enjoy the spontaneous advantages of name identification and customer commitment. At first, Java Net will maintain a 100 % share of the market of the cyber-cafe here in UK. Since the following five years, competitors will access the market. Java Net has established an aim to hold more than a market share of 50 percent. Assignment 2: Project resources: Java Net will give full enter to email, WWW, FTP, Usenet and other Internet using for example: Telnet and Gopher. With the Internet system, printing, scanning, and introductory courses will also be available to the customer. Java Net will also offer customers with an unparalleled and creative environment for enjoying the great coffee, special beverages and delicious bakery items. Competitive Comparison Java Net will be the most Internet cafe in Central London. Java Net will vary itself from the strictly-coffee cafes in London by offering its customers with combination of Internet and services of computing. Service Description Java Net will provide its customers with complete enter to the Internet and usual computer software and hardware. There are some services of the Internet and computing available to Java Net customers are mentioned below: * Enter to external email accounts of POP3. * Customers can sign up for an email account of Java Net. This account will mainly be controlled by the server of Java Net and accessible from computer systems exterior the Java Net network. * FTP, Telnet, Gopher, and other popular Internet application will be used. * Enter to browser of Netscape or Internet Explorer. * Application of laser and color printing. * Enter to recognized and more using software applications such as: Adobe Photo Shop and Microsoft Word. Java Net will also offer its customers with enter to basic classes of Internet and email. These classes will be started in the afternoon and in the evening time. By taking these classes, Java Net will establish a loyalty to the customers to its services. The computers, Internet access, and classes couldnt mention half of the action if carried out of the environment Java Net will provide. Special offer such as: a good coffee, special drinks, bakery related items, and a comfortable environment will offer Java Net customers bring in the cafà © from the far away from home. It will be considered as a place to enjoy the facility of computing in a comfortable and well-designed environment. Fulfillment Java Net will attain the support of computer and Internet entrance from British Telecom Company who provided the support of internet service located in UK. That company will offer the connections of internet, network looking up, and the hardware necessary to operate the Java Network. Allan Brothers will offer Java Net with coffee material, mass coffee, and paper supplies. At this time, the contract for the bakery related items has not been finished. Java Net is presently managing with Humble Bagel and the French horn to fulfill the requirement. Technology Java Net will spend money in high-velocity computers to offer its customers with a quick and effective link to the Internet. The computers will be authentic and amusing to work with. Java Net will extend to promote and change the method to remain present with the technology of communications. Other main interests is connected with Internet cafes, which is the equipment art and it is available there and the other facility is that not each person has the pc of Pentium on their office or home. 3Future Services Since Java Net develops, more technology of communications systems will be included. The hypothesis of supplemental units has been responsible for in the present plan of floor. Since the need for connectivity of internet grows, on with the growth in competition, Java Net will extend to include modern services to sustain its customer base return back for more. Start-up Summary Java Nets costs of business commencement will cover the equipment of coffee making, site redevelopment and change, arrange capital to adjust with losses in the first year, and the equipment of communications require to receive its customers online. The equipment of communications is important to offer Java Nets customers with a quick link to the Internet and the coffee services which have to provide to create a large proportion of the commencement cost. And these costs will incur the terminal of computer and total costs included with their establishment. Costs will also be incurring for the buying of two laser printers and a scanner. Not only this, costs will be arranged for the buying of the instrument of coffee preparing. Minor additional instrument, a office grinder, one espresso machine which will be buying from other suppliers. The site at Central London will need the funds for redevelopment and change. A single calculated figure will be distributed for this objective. The restoration cost estimate will add the costs which is associated with preparing the site for opening business. Initial cost includes: * Computers 11 =  £22,000 * Printers 2 =  £1,000 * Scanner 1 =  £500 * System software =  £810 * Espresso machine 1 =  £10,700 * Automatic espresso grinder 1=  £795 * Repairs and restructuring: * Coffee /food preparation counters2 =  £1,000 * Information display counter 1 =  £1,000 * Drinking /eating counter =  £500 * Stools 16 =  £1,600 * Computer desks with chairs 6 =  £2,400 * Items of stationery =  £500 * Telephones 2 =  £200 * Cost of decoration =  £13,000 Start-up  £500 Cost of stationary  £50 Brochures  £500 Advisors  £2,000 Insurance  £700 Rent  £1,445 Coffee machine  £10,700 Grinder of bean  £795 Printer scanner, system software etc.  £24,310 Line of communication  £840 Fixtures/Remodel  £20,000 Total initial cost  £62,290 Initial capital Cash Required  £24,000 Initial stock  £2,000 Other Current Assets  £0 Long-term Assets  £0 Total Assets  £26,000 Total Requirements  £88,290 Location of Company and opportunities A site has been chosen at Central London in UK. This site is selected for various reasons, including: * Closeness to the downtown business group. * Closeness to trendy, up market restaurants. * Closeness to London over ground Station. Parking availability. * Renting cost is low  £.85 per square foot for 1700 square feet. * High visibility. These qualities are coherent with Java Nets aim of offering a main part of communication and socialization for the British community. Assignment 3: Implementation of the project: Java Net usually uses three crucial strategies. Firstly: they concentrate on pulling new user of Internet. By offering friendly environment to a new user, Java Net expects to teach and train a loyal customer base. Secondly, which is the most important strategy concentrates on attracting in strength Internet users. Strength Internet users are enormously associated with the Internet and its services. Here, a large group of customers get the service from the Java Net. Power users should have the knowledge, understanding and experience of web-browsing that novice Internet users feel interesting and exciting. The third and the last strategy emphasize on establishing a social environment for the customer of Java Net. A social environment, that gives entertainment, will assist to pull customers that couldnt usually concentrate about utilizing the Internet. In former in place at Java Net, the group of customers that occurred for the over standard entertainment offerings, will recognize the prospective entertainment scope the Internet can offer. Strategy Pyramid The following subtle offer a concept of Java Nets three basic strategies. Strategy pyramid graphics are demonstrated in the appendix of this plan. Attract beginner Internet Users Java Nets first strategy focuses on attracting beginner Internet users. Java Net plans on attracting these customers by: * Offering a friendly and social environment for new users. Java Net will be served through qualified personnel concentrated on serving the customers requirement. * Java net arranges a customer service desk will always be served. If a customer has any type of query or matter, Java Net personnel will always be available to do help. * Java Net will provide basic classes on the subject of Internet and email. These classes will be plan in such a way that can help novice users recognize themselves with these basic tools and the Java Net computer systems. Competitive Edge Java Net will focus on the strategy of differentiation to achieve a competitive advantage in this sort of cafe market. While offering the service of internet, Java Net distinguishes itself from other cafe and creates competition with all other cafes in UK. In addition, Java Net offers a relaxed environment with a coffee and bakery related items; differentiate itself from other Internet servicers in UK. Marketing Strategy Java Net will place itself as an up market coffee house and the most attractive service provider of internet. It will provide Standard quality coffee and drinks of different taste with a reasonable and competitive price. Because of the larger number of cafes in UK, it is necessary that Java Net establishes reasonable prices for its coffee. Java Net will apply the technique of advertising as it is considered as the main source of promotion. The cafà © opening with an add which will be a coupon for a free one hour of Internet usuage. In addition, Java Net will offer away three hours of internet using which is free use to novices who sign up for a basic to the Internet workshop giving by Java Net. Pricing Strategy Java Net mainly depends on the value of coffee and drinks of different taste on the analysis of retail profit provided by our supplier, Allan Brothers Coffee Co., Inc. Allan Brothers, which has been in this sort of coffee business for almost of 22 years and has established a proper pricing strategy. Establishing a reasonable market on the basis of hourly price, it is more difficult to use online because there is no such type of direct rivalry from another cyber-cafe in area. Therefore, Java Net will consider three main sources to establish the hourly charging rate. First, we concentrate the cost to use other Internet service provider; either it is the firm of local networking or UK online provider. The supplier of internet access applies various schemes of pricing. Some charges are fixed as on the basis of monthly hours, where other supplier charges the fee on the basis of hourly rate. In addition, some servicers apply a strategy with a blend of equally pricing schemes. By this, Java Net may promptly fix or charged more internet service fee for an individual at a monthly basis. Second, Java Net also concentrates about the market of other internet user. Third, Java Net may do a market survey on current market condition. By analyzing these three factors Java Net fix the hourly pri ce of $5. Promotion Strategy Java Net will mainly apply strategy of pull for increasing the consciousness and their demand. Primarily, Java Net has fixed its initial budget of  £5,000 in order to promotional sector which will consists of promoting to manage the coupons system for the free time of internet using which is free on the basis of publication of local and the promotion of house for example: providing customers the free time using more internet if the payment will be cleared initially by Java net. Java Net assumes that if competition increase that means new competitors access the internet business market, Java Net has to spend more money for the sector of advertising for increasing their sales for leading in case of market share. Sales Strategy Because of the retail business of Java Net, they recruit personnel for maintaining the transaction of daily or monthly sales and for these employees they should have the proficiency I computer or should have the good computer knowledge. There is another option on Java Net that is if the employees are not computer experts then they are trained by the expert technician of Java Net. These full time technicians of Java Net are always ready for assisting the customers. for distinguishes the services of Java Net from their competitors, they committed to provide friendly and helpful services which is considered as the key success factor for them. Forecasting of sales Sales: here, Java Net is mainly relied on their coffee item and sales of espresso in order the financial information supplied by Allann Bros Coffee Co to the Java Net.Their sales of internet are measured by estimating the hours total in related to the terminal on each day and after that they have to also estimate the numbers of hours of consumer use. Cost of goods sold: products which are coffee related, its cost of sales are mainly measured by the analysis of the retail profit which is mainly receive from Allann Bros. Coffee Co. here, coffee related items that is bakery items costs are the 20 percent of the selling price . The internet using cost is  £660 as monthly basis which have to pay as the networking fees to Bellevue company. E-mail account fees is also the selling price of 25%. Reference: Beardwell I and Holden L- Human Resource Management: A contemporary Approach (prentice Hall, 2003) ISBN: 0273679112. Belbin M- Team Roles at Work (Butterworth-Heinemann, 1996) ISBN: 0750626755. Bratton J and Gold J- Human Resource Management Theory and Practice (palgrave-Macmillan, 2003) ISBN: 0333993268 Mullins L- Management and Organizational Behaviour (Prentice Hall, 2004) ISBN: 0273688766. Bell J- Doing Your Research Project, Third Edition (Open University Press, 1999) ISBN: 0335203884 Best J- Research in Education, (Prentice Hall, 1997) ISBN: 0137740182. Kane E- Doing Your Own Research, (Marion Boyars, 1997) ISBN: 0714530433 Mcniff J- Action Research: Principles and Practice (Rout ledge Falmer, 2001) ISBN: 0415219949 Management Today (Chartered Management Institute) People Management (Chartered Institute of Personnel and Development) http://www.bplans.co.uk/internet_cafe_business_plan/strategy_and_implementation_summary_fc.cfm http://www.bplans.co.uk/coffee_shop_and_internet_cafe_business_plan_templates.cfm