...I became aware of an unethical incident within the dog breeding industry in 2013, after I adopted a Japanese Shiba Inu named Goldie. Originally a French dog-breeder named Cathy Louche purchased Goldie for £1,200, from prize-winning breeder Liz Dunhill. Although, months later Louche requested compensation, asserting that a veterinarian had discovered a hereditary condition affecting Goldie's knee. Consequently, Dunhill sent a replacement dog whilst Louche shipped Goldie back across the channel. However, following Goldie’s subsequent adoption and assessment by a vet, no heredity problem was identified. Instead, her knee problem was a result of trauma, likely a dog-attack, which was left untreated thus lead to malformation and rheumatism. Therefore,...
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...CASE NO.1 I. PAMPANGA CEMENT CORPORATION The government had been pushing the Pampanga cement corporation to switch their product into coal. II. SWOT ANALYSIS: Strength: * Can borrow money to bank (DBP/PNB) * Long term experience in business industry Weakness: * Rivalry in the executive position * Conflict with the employee * Financial problem Opportunities: * borrow money from banks * leader of labor union is compadre of atty. Alcantara Threats: * the labor union case threatened to strike over the issue of a 10% percent increase in wages * the government had been pushing cement companies to switch to coal * quarrel between the owner of the land III. ALTERNATIVE COURSES OF ACTION (A.C.A) * A.C.A #1 Switching to coal for production Advantages: 1.) Financial assistance from the banks 2.) Lower production cost of cement Disadvantages: 1.) High cost of expenses for installing 2.) Increase the company liability Conclusion: I there for conclude as my point of view switching cement to coal is the best way for the company to easily cope up their investment. Even though the installing of coal is in higher cost but in the end, the company will benefit the lower production cost compare to fuel. * A.C.A #2 Do their previous process of production and focus the solution for the internal issues of the company. Advantages: 1.) They can fix their receivable scandals 2.) They can talk about the labor union case Disadvantages:...
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...Midwest Office Products (MOP) is a regional distributor of office supplies to institutions and commercial businesses. MOP orders supplies from several manufactures, processes the orders/cartons, and delivers them to their customer. Known for their excellent customer services and responsiveness, MOP was a healthy company. In 2003, MOP suffered a loss despite an increase in sales from the prior year. John Malone, general manager of MOP, was concerned since it was MOP’s first loss in its history. Malone turned to his controller, Melissa Dunhill and director of operations, Tim Cunningham for help. Malone wanted a clear picture of what it cost to process the orders and how can they improve their profitability? Dunhill and Cunningham met with Wilber Smith, the distribution center manager, to get a better understanding of the key issues and drivers. There are two ways MOP would process an order, manually or electronically. For manual orders, an order entry operator would enter the customer ID and validate the customer’s information. Depending on the size of the order, the operator would have to key in the order line by line. This was a very tedious task and forced MOP to have 16 order entry operators on staff. In 1999, MOP introduced an electronic data interchange (EDI) system and implemented a new internet site in 2000. This allowed customer orders to arrive automatically so the clerks would not have to manually enter the data. With the EDI system, order entry operators...
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...Ashvin and Mukesh are the third generation in the company and “this is where many management books will say the business falters, management lingo suggests that the first generation that starts the business, the second builds upon it and the third wastes or squanders it”. This is far from the case with the Valirams. In fact, the third generation has taken the company beyond expectation in Malaysia.Valiram boys got individual strength to the business. Sharan takes care of finance, logistics and hr while Ashvin is in charge of marketing and business development and Mukesh manages operations. After graduates they went into the airport retail business and the first core business was selling cloth by metre at Subang International Airport in 1996. Dunhill was the first foreign brand the group acquired then success with flying colors when they opened Coach Store in 2004. Significantly grown each day, the Valiram Group has over 700 employees and is headquartered in Kuala Lumpur, Malaysia. Consists of 3 different business division ; Retail (South East Asia’s leading high fashion and luxury-good boutiques in domestics as well as airport in Malaysia, Singapore, Indonesia and Australia), Textiles ( ENVICO the largest importer and stockist of yarns from all over the world supplied to local fabric and textiles manufactures) and Fragrance ( distributors luxury, prestige and children...
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...Chapter 1 Research Background Real estate is a long-lived, heterogeneous, and unique asset involves the cross-disciplinary fields (Boon, 2005). According to the Tharatchai (2009), real estate is one of the significant asset that significantly contribute to the national economy, involving machinery, building, acquisition of various property rights and others. By the way, the related term of real estate for this research is about the building, which is classified into two categories such as commercial property and residential property (Christudason, 2004) Dunhill (2009) had mentioned that in these recent years, Malaysia property is getting a lot of attention from local and foreign investors (Dunhill, 2009). Government had injected the stimulate package cost RM650 million into the construction sectors by allowing more projects for residents in the mid year 2009 (Khim, 2008). This effort is included in the Ninth Malaysian Plan with ‘Malaysia my second home’, as Malaysian government had eliminated the restriction to promote the foreign investment. In addition, an increase of the output growth has result in the productivity and employment growth. Meanwhile, the higher productivity effect of growth will increase the employment sector as well as increase the income of individual. As the income level and economic condition have been increased, the Malaysian is prepared to commit to more spending such as the purchase of property and making investment. So, it will increase the...
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...Company Overview B ritish American Tobacco is a British multinational tobacco company headquartered in London, United Kingdom. It is the world’s second-largest quoted tobacco company by market share (after Philip Morris International), and has a leading position in over 50 countries and operations in more than 180 countries. Its brands include Dunhill, Kent, Lucky Strike and Pall Mall. BAT has a primary listing on the London Stock Exchange and is a constituent of the FTSE 100 Index. As of 26 December 2011 it had a market capitalization of £59.2 billion, the sixth-largest of any company listed on the London Stock Exchange. It has a secondary listing on the Johannesburg Stock Exchange. They are leading more than 50 countries and have their presence in more than 180 countries with approximately 50,000 employees. BAT is committed to providing consumers with pleasure through excellent products, and to demonstrating that they are meeting their commercial goals in ways that are consistent with reasonable societal expectations of a responsible tobacco group in the 21st century. BAT is designed to deliver their vision and build shareholder value. It is based on growth, funded by productivity and delivered by a winning organization that acts responsibly at all times. History Born international O n 29 September 1902 the UK’s Imperial Tobacco Company and the American Tobacco Company of the United States form a joint venture, the British American Tobacco Company, in...
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...Economics Report and Demand & Supply curve Of cigarettes in Australia Introduction: Recently, there has been a new trend in the tobacco industry in Australian society due to the increased prices of cigarettes, mainly for the reason that “with more than 3.1 million people still smoking today, tobacco still being the leading cause of death by a wide margin… “ (Scollo & Winstanley, p.xiii, 2008). Therefore, this report will illustrate the market structure of Australia tobacco industry, and then make analysis about the price chances on the demand and supplies for cigarettes. The third and the fourth part of the report are about the impacts of this change and some government policies for the tobacco industry, respectively. The market structure: Table 1: Tobacco companies operating in Australia: summary table for 2006-07 | BATA | PMA | ITA | Total revenue ($m) | 1476.7 | 623.3 | 386.5 | Net profit after tax ($m) | 410.7 | 172.6 | 2.7 | Shareholders’ funds ($m) | 632.6 | 403.4 | 25.1 | Total assets ($m) | 2962.1 | 627.5 | 176.7 | Number of employees | >110019 | 691 | 299* | Approximate market share in Australia (%) | 4619 | 34* | 1820 | * Figure for 2006 ** Figure assumed on the basis of market share reported by BATA and ITA, and assuming that a small percentage of the Australian market is accounted for by imported brands. Source: The BRW 1000, BAT website, BATA website, Imperial Tobacco Group Website. The tobacco industry in Australia has been considered...
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...Mariann HNC Business – ITAS Contents Introduction This report has been requested by Anniesland College, and has been put together by Mariann. It will examine the history and progress of HARIBO throughout the years. It will contain brief descriptions of when HARIBO was founded and by whom, the famous slogan, the products that HARIBO produce and how the products are produced, and the successes of the years. The History of HARIBO The founding of HARIBO Hans Riegel was born on 3 April 1893 in Friesdorf near Bonn, the son of Peter and Agnes Riegel. After technical school he sought work as a confectioner and spent five years at the firm Kleutgen & Meier. Further stages in his career include jobs at production plants in Neuss and Osnabrück. Then after World War I, Heinen, a company based in Bonn-Kessenich, was looking for a confectioner, and Riegel was taken on as a partner, after which the company became known as Heinen & Riegel. In 1920, Riegel became the sole owner of the firm. He acquired a house on Bergstrasse in Kessenich, a suburb of Bonn where he set up his first production plant. The starting capital consisted of a sack of sugar, a marble slab, a stool, a walled-up stove, a copper kettle and a roller. Here, in a small kitchen sink, the legacy of an internationally successful enterprise was born. On 13 December 1920, Riegel registered the name HARIBO, an abbreviation of HAns RIegel BOnn, in the Bonn Commercial Registry. In 1921, he married Gertrud...
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...Introduction From the article we may know that British American Tobacco Malaysia(BAT Malaysia) is playing an important role in this article. BAT Malaysia is the clear market leader and ranks amongst the top 25 companies on Bursa Malaysia Securities Berhad in terms of market capitalisation. British American Tobacco Malaysia manufactures and markets high quality tobacco products designed to meet diverse consumer preferences. Their portfolio includes well-established international names such as Dunhill, Kent, Pall Mall, Benson & Hedges and so on. From this article, it tells us that there is an increase on price of cigarettes in Malaysia. According to British American Tobacco Malaysia (BAT Malaysia) (The Star Online, 2013) has announced that there is a 3% increase in price of all its cigarette brands starting from Monday which is 3rd of June 2013. BAT managing director Datuk William Toh says that due to inflationary pressures, labour and input costs, it leads to the rising in operating costs over time and a minor increase in price of cigarettes. The habit of smoking cigarettes is considered to be normal for the generation nowadays. Many people are enjoyed on smoking cigarettes. According to Global Adult Tobacco Survey (2011), the overall percentage of smokers in Malaysia is about 22.9% of the populations. The amount of smokers increasing year by year even though smoking is bad to the health....
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...The presence of British American Tobacco in this part of the world can be traced back to 1910. Beginning the journey as Imperial Tobacco 100 years ago, the Company set up its first sales depot at Armanitola in Dhaka. After the partition of India in 1947, our company was established in 1949. It then became Bangladesh Tobacco Company Limited in 1972 immediately after Bangladesh’s independence. In 1998, the Company changed its name and identity to British American Tobacco Bangladesh Company Ltd. Our shareholders We were one of the first companies listed on Dhaka and Chittagong stock exchanges. The British American Tobacco Group holds 65.91% of the shares in British American Tobacco Bangladesh. Other shareholders are the Investment Corporation of Bangladesh, Shadharan Bima Corporation, Bangladesh Shilpa Rin Shangstha, Government of People’s Republic of Bangladesh, Sena Kalyan Shangstha and other members of the public. Our contributions British American Tobacco Bangladesh is one of the largest multinational companies in Bangladesh. Consequently, we are also the largest private sector tax payer in Bangladesh. In 2010, we contributed Tk 46.27 billion in the form of Supplementary Duty, Value Added Tax (VAT) and other taxes to the national exchequer. Over time, we have successfully established ourselves as the company contributing to economic, social and human resource development. We continue to move forward to deliver higher promises. Our beliefs At British American Tobacco...
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...PROIECT Analiza pietei tigarilor ANUL II _________________ 21.11.2006 - Bucuresti CUPRINS Introducere I. Analiza ofertei II. Analiza cererii II.1. Consumatorii din mediul urban II.2. Segmente de consumatori III. Preturi IV. Distributia si promovarea produselor IV.1. Forme de distributie IV.2. Canale de distributie IV.3. Rolul promovarii V. Dinamica si dezvoltarea pietei Introducere Piata reprezinta sfera economica in care productia de bunuri si servicii apare sub forma de oferta de marfuri, iar nevoile solvabile de consum sub forma de cerere de marfuri. Piata este terenul valorificarii activitaii unui cerc larg si eterogen de intreprinderi, fiecare in parte urmarind ocuparea unei anumite pozitii in ansamblul pietei, care sa-i asigure realizarea eficienta a produselor oferite spre vanzare. Piata mondiala a tigarilor este una extrem de extinsa, insumand un numar de peste un miliard de consumatori (fumatori adulti), adica 16.67% din populatia de pe glob si facilitand vanzarea-cumpararea a unui volum de aproximativ 6000 de miliarde de tigarete. Companiile de tigari inregistreaza anual profituri de miliarde de euro. Cele mai dezvoltate piete la nivel mondial sunt cele din SUA( piata din care se obtine 35% din profit), China si Japonia. Tigarile sunt supuse unei accize specifice in valoare de 65 de euro/ 1000 de tigarete...
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...priced to its end-use customers by first marking up the purchased product cost by about 15% to cover the cost of warehousing, distribution, and freight. Then it adds another markup for general and selling expenses as well as for profit. Pricing is adjusted according to relationship and competitive situations. In the year 1999, Dakota has introduced electronic data interchange (EDI) and a new internet site in 2000, which allowed an automated ordering system that did not require a manual input of data. Even after those efforts, Dakota’s costs continued to increase. John Malone was concerned because the company could not make a profit. He wanted to take an action to regain profitability. John Malone turned to his controller, Melissa Dunhill, and the director of operations, Tim Cunningham to analyze the distribution centers and the facilities operations. Together, they identified four primary...
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...2.What are Branding Challenges and Opportunities? Savvy customers informed consumers expectations are 13% higher than supposed by manufacturer. It means they are very knowledgeable about the differences in price and quality between the various brands (considered). Brand proliferation increased number of other brands and brand extensions . Brand proliferation is when a firm puts out new brand names under the same product lines. For example, Huggies is a firm owned by Kimberley-Clark. Huggies is best known for producing disposable diapers, and has different product lines such as Pull-Ups and Little Swimmers. Media fragmentation traditional TV ads / increased role of internet . Various ways of research. The style of mass advertising campaigns of yesteryears does not hold too strong a ground. It has become too expensive to go national on the TV network with no specific plans for points of attack and reinforcement in relation to brand's potential in different areas. In other words, marketing people should concentrate on those areas, which offer better prospects of brand's growth.Under such circumstances, it has become challenging for brand managers to be practically aware of the media costs and the effects of fragmenting a TV campaign. Not only that, they also have to be able to plan an integrated communication campaign with various tools of communication at their hands. The managers have to capitalize on the factor of fragmentation and align their campaigns accordingly) Increased...
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...To: Mr. John Malone From: Mr. John Doe CC: Ms. Melissa Dunhill Mr. Tim Cunningham Re: Dakota Office Products Dakota Office Products (DOP) is concerned with the most recent financial statement results after realizing an apparent yearly loss. This is the first loss in the company’s history, which is alarming to management and operations. The income statement, provided in Appendix I, indicates that DOP suffered a net profit before taxes of -1.3% in the year 2000. This memo is in direct regards to the inadequacies of the existing cost allocation system and investigation of using an Activity Based Costing (ABC) method. Dakota Office Products utilizes a traditional cost allocation system. Direct and indirect costs associated with operations are allocated to sold goods. DOP offers a comprehensive product line in office supplies. Traditional cost systems used in such product diversity can cause cost distortions (Martin). Costs were allocated using the activity based costing method to determine where these distortions originate. Six activities were detailed and the ABC driver rate was calculated using the actual cost from the income statement and employee determined capacities (Appendix I). DOP has recently implemented a new convenience to customers with “desktop deliveries”. Warehouse personnel and a small fleet of trucks were assigned to complete the deliveries for the customer at only a 2% premium. When calculating the ABC cost rates, it was immediately evident that the...
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...• Status of the luxury market today: According to the latest survey of The World Association of Luxury goods, Chinese luxury consumption amount in January this year has up from $8.6 billion to $9.4 billion, accounting for 27.5% of the world. It is expected to 2015, China's luxury consumption will account for 32% of the global market, becoming the world's largest luxury consumer than Japan. With China's luxury consumption ability to continuously release, this brand in China is expected to have obviously large sales growth space. According to Viscoelasticstatistics, large luxury product groups coming to settle in Beijing, Shanghai and Hong Kong. The numbers of shops are now beyond that of Italian and equals to that of London. In previous years, in Shanghai and Beijing, Tod 's, LV, Bottega Veneta, Cartier, Salvatore Ferragamo, Zegna and etc. brands flooded in just a few months. At present, the domestic market possesses nearly two thirds of the luxury brands, estimate in 2013 years or earlier, people can find all luxury brands in domestic market. • The status of LV’s market in China and its strategy: There are about 100 sales outlets of LV watch and jewelry in domestic now. LV bag has opened 39 stores in China now and the sale amount is accounted for nearly 40% of the whole sale amount of LV in the world, which is beyond the Europe,the birthplace of the 19% market share and the 23% market share of USA. A Chinese cinema's manager said jokingly: “If a cinema can earn 20 million...
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