...Good case study By: Susan Martinez March 1, 2011 Introduction Relations between the Fijian government and FIJI Water have been tense since early 2008 when the new military government seemed to suddenly notice the huge exporter (accounting for 20% of Fiji’s total exports) (Dornan). Though there are a variety of disputes, I will focus on two in particular 1) The Fijian government’s belief that FIJI Water is engaging in transfer pricing. 2) The Fijian government’s repeated efforts to tax the company. At this point both sides have lost face in standoffs, and the tension is building. While the company may not be popular with the national government, FIJI Water is a star in its community. Since opening in 1995 it has provided a great deal of aid to the villages surrounding the bottling plant, creating goodwill that can be used to appeal to the Fijian government. Following an analysis of the above issues, I will detail my two recommendations in improving relations with the Fijian government. Taxing Battles When FIJI Water first opened its factory in 1995, the government at the time granted the corporation a thirteen year tax holiday. As a result, the company has paid very few taxes since beginning operations. When Commodore Frank Bainimarama rose to power in 2006, two years still remained on FIJI Water’s tax holiday. But in July 2008, without consulting...
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...Introduction Relations between the Fijian government and FIJI Water have been tense since early 2008 when the new military government seemed to suddenly notice the huge exporter (accounting for 20% of Fiji’s total exports) (Dornan). Though there are a variety of disputes, I will focus on two in particular 1) The Fijian government’s belief that FIJI Water is engaging in transfer pricing. 2) The Fijian government’s repeated efforts to tax the company. At this point both sides have lost face in standoffs, and the tension is building. While the company may not be popular with the national government, FIJI Water is a star in its community. Since opening in 1995 it has provided a great deal of aid to the villages surrounding the bottling plant, creating goodwill that can be used to appeal to the Fijian government. Following an analysis of the above issues, I will detail my two recommendations in improving relations with the Fijian government. Taxing Battles When FIJI Water first opened its factory in 1995, the government at the time granted the corporation a thirteen year tax holiday. As a result, the company has paid very few taxes since beginning operations. When Commodore Frank Bainimarama rose to power in 2006, two years still remained on FIJI Water’s tax holiday. But in July 2008, without consulting the company, the Fijian government imposed a tax of $.20F per liter of water. In response FIJI Water threatened to shut down, frightening the government...
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... Relations between the Fijian government and FIJI Water have been tense since early 2008 when the new military government seemed to suddenly notice the huge exporter (accounting for 20% of Fiji’s total exports) (Dornan). Though there are a variety of disputes, I will focus on two in particular 1) The Fijian government’s belief that FIJI Water is engaging in transfer pricing. 2) The Fijian government’s repeated efforts to tax the company. At this point both sides have lost face in standoffs, and the tension is building. While the company may not be popular with the national government, FIJI Water is a star in its community. Since opening in 1995 it has provided a great deal of aid to the villages surrounding the bottling plant, creating goodwill that can be used to appeal to the Fijian government. Following an analysis of the above issues, I will detail my two recommendations in improving relations with the Fijian government. Taxing Battles When FIJI Water first opened its factory in 1995, the government at the time granted the corporation a thirteen year tax holiday. As a result, the company has paid very few taxes since beginning operations. When Commodore Frank Bainimarama rose to power in 2006, two years still remained on FIJI Water’s tax holiday. But in July 2008, without consulting the company, the Fijian government imposed a tax of $.20F per liter of water. In response FIJI Water threatened to shut down, frightening the government...
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...S w 909A08 FIJI WATER AND CORPORATE SOCIAL RESPONSIBILITY — GREEN MAKEOVER OR “GREENWASHING”?1 James McMaster and Jan Nowak wrote this case solely to provide material for class discussion. The authors do not intend to illustrate either effective or ineffective handling of a managerial situation. The authors may have disguised certain names and other identifying information to protect confidentiality. Richard Ivey School of Business Foundation prohibits any form of reproduction, storage or transmission without its written permission. Reproduction of this material is not covered under authorization by any reproduction rights organization. To order copies or request permission to reproduce materials, contact Ivey Publishing, Richard Ivey School of Business Foundation, The University of Western Ontario, London, Ontario, Canada, N6A 3K7; phone (519) 661-3208; fax (519) 661-3882; e-mail cases@ivey.uwo.ca. Copyright © 2009, Richard Ivey School of Business Foundation Version: 2011-09-21 “Bottled water is a disaster, for several reasons. First there’s the issue of the sustainability of underground aquifers, from where much of the bottled water is drawn. And then there’s the carbon footprint. Water is heavy, and transporting it around the world uses a lot of energy.” Jeff Angel, Total Environment Centre, Sydney, Australia2 “We survived before we had water in bottles. It is unnecessary. When you see water imported from Fiji in plastic bottles, you know it’s bad for the environment...
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...Instructor Mr Atishwar Pandaram for for the learning, Mr William Kurt of Cost-U-Less for allowing us time to interview him and for the valuable information and also Mr Aslam Janiff of Kundan Singh Supermarket and Andrew Powell Rajendras FoodTown Supermarket for giving their time to attend to us. Introduction In this project, we will attempt to highlight the implications of free trade amongst the south pacific island countries that are under the auspices of the 'The Pacific Islands Forum'. PIF is an inter-governmental organization that aims to enhance cooperation between the independent countries of the Pacific Ocean. Member countries are: Australia, New Zealand, Cook Islands, Fiji, Federated States of Micronesia (FSM), Kiribati, Marshall Islands, Nauru, Niue, Papua New Guinea, Palau, Samoa, Solomon Islands, Tonga, Tuvalu and Vanuatu. American Samoa, Guam and the Northern Mariana Islands have observer status. , we will briefly cover the background of free trade within the PIF countries. Then we will...
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...view that organizations are designed to attain goals, he notes that the formal structures can never conquer the non-rational dimensions of organizational behaviour. Individuals do not act purely based on their formal roles. Organizations do not act purely based on formal structures. Selznick notes that individuals bring other commitments to the organization that can restrict rational decision-making. Institutions exert a constraining influence over organizations, called isomorphism that forces organizations in the same population to resemble other organizations that face the same set of environmental conditions (Hawley, 1968). Then, the isomorphism was further discussed by DiMaggio and Powell (1983) where the analysis of institutions exert three types of isomorphic pressure on organizations: coercive, normative, and mimetic. Coercive isomorphism refers to pressure from entities who have resources on which an organization depends. Mimetic isomorphism refers to the imitation or copying of other successful organizations when an organization is uncertain about what to do. Normative isomorphism refers to following professional standards and practices established by education and training methods, professional networks, and movement of employees...
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...No Peace WiThouT Justice Closing the gap The role of non-judicial mechanisms in addressing impunity Closing the gap The role of non-judicial mechanisms in addressing impunity No Peace WiThouT Justice No Peace Without Justice Copyright 2010 © No Peace Without Justice Via di Torre Argentina 76, I-00186, Roma, Italy www.npwj.org Permission to reproduce and distribute this document is hereby granted provided that this notice is retained on all copies, that copies are not altered and that No Peace Without Justice is credited. This publication is also available at www.npwj.org. No Peace Without Justice is an international non-profit organisation founded by Emma Bonino and born of a 1993 campaign of the Transnational Radical Party that works for the protection and promotion of human rights, democracy, the rule of law and international justice. NPWJ undertakes its work within three main thematic programs: International Criminal Justice; Female Genital Mutilation; and Middle East and North Africa Democracy, including specific work on Iraq. NPWJ is a Member of the TRP Senate, a Member of the Steering Committee of the NGO Coalition for the International Criminal Court and the Italian civil society partner in the Democracy Assistance Dialogue. This publication has been produced with the assistance of the European Union. The contents of this publication are the sole responsibility of No Peace Without Justice and can in no way be taken to reflect the views of the European...
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...INSURANCE ADVISORS EFFECTIVENESS FOR PUBLIC AND PRIVATE INSURER: A DEMOGRAPHIC STUDY Krishan Kumar Pandey*Manisha Pandey** Manish Kerwar***Ashutosh Khare**** Dharmendra Singh***** Abstract : Few years back insurance was an arcane word for all of us. Insurance is no longer an unexciting business and the insurance advisor an apologetic salesman. New entries have actually changed the rules of the game in the insurance industry. One such change that has made a huge positive impact in the minds of Indian consumers is the product innovation by the insurance companies. New products are being launched; new distribution channels opened and thousands of sales advisers and managers are being recruited every month. This rapid change is demanding new regulations, new methods of management, new methods of operation and ofcourse considerable development in knowledge, attitude and skills of the workforce. Such times demand business/ output focused people who think widely, are confident about taking risks and decisions and prioritise their own and others’ actions to achieve the business need. Without these attributes the growth pattern that has begun will not be sustained. So are these attributes being developed in people? People know what they should do but they do not necessarily know how to do it. This study is well ahead to evaluate the effectiveness of Insurance Advisors. *, * * Faculty in Prestige Institute of Management, Gwalior * * * , * * * * , * * * * * Alumni, Prestige Institute...
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...Edited by Kristen Walker Painemilla, Anthony B. Rylands, Alisa Woofter and Cassie Hughes Edited by Kristen Walker Painemilla, Anthony B. Rylands, Alisa Woofter and Cassie Hughes Conservation International 2011 Crystal Drive, Suite 500 Arlington, VA 22202 USA Tel: +1 703-341-2400 www.conservation.org Editors : Kristen Walker Painemilla, Anthony B. Rylands, Alisa Woofter and Cassie Hughes Cover design Paula K. Rylands, Conservation International : Layout: Kim Meek, Washington, DC Maps [except where noted otherwise] Kellee Koenig, Conservation International : Conservation International is a private, non-profit organization exempt from federal income tax under section 501 c (3) of the Internal Revenue Code. ISBN 978-1-934151-39-6 © 2010 by Conservation International All rights reserved. The designations of geographical entities in this publication, and the presentation of the material, do not imply the expression of any opinion whatsoever on the part of Conservation International or its supporting organizations concerning the legal status of any country, territory, or area, or of its authorities, or concerning the delimitation of its frontiers or boundaries. Any opinions expressed in this publication are those of the writers, and do not necessarily reflect those of Conservation International (CI). Suggested citation: Walker Painemilla, K., Rylands, A. B., Woofter, A. and Hughes, C. (eds.). 2010. Indigenous Peoples and Conservation: From Rights to Resource Management. Conservation...
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...UNCTAD The United Nations Conference on Trade and Development (UNCTAD) was established in 1964 as a permanent intergovernmental body. UNCTAD is the principal organ of the United Nations General Assembly dealing with trade, investment, and development issues. The organization's goals are to: "maximize the trade, investment and development opportunities of developing countries and assist them in their efforts to integrate into the world economy on an equitable basis." The primary objective of UNCTAD is to formulate policies relating to all aspects of development including trade, aid, transport, finance and technology. The conference ordinarily meets once in four years; the permanent secretariat is in Geneva. One of the principal achievements of UNCTAD has been to conceive and implement the Generalised System of Preferences (GSP). It was argued in UNCTAD that to promote exports of manufactured goods from developing countries, it would be necessary to offer special tariff concessions to such exports. Accepting this argument, the developed countries formulated the GSP scheme under which manufacturers' exports and some agricultural goods from the developing countries enter duty-free or at reduced rates in the developed countries. Since imports of such items from other developed countries are subject to the normal rates of duties, imports of the same items from developing countries would enjoy a competitive advantage. The creation of UNCTAD in 1964 was based on concerns of developing...
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...come more territorial, whereas the conflicts in the Pacific are likely to challenge the entire state and thus come to concern governance at large (Fiji, Solomon Islands). Fearon (2004; 2005) helps us to understand the dynamics of these wars. He notes that many of the longest civil wars of the world take place in the context of “sons-of-the-soil” disputes. The hallmarks of these wars are that they are protracted, low in intensity, fought between a government and a peripheral ethnic group seeking autonomy or secession, and the rebels do not view the government as a credible partner in peace talks. Democracy and mediation in territorial civil wars in Southeast Asia and the South Pacific Table 1 The territorial wars in Southeast Asia and South Pacific, 1960–2005 Territory Insurgents Start date 5 August 1950 1 January 1965 Episode start 5 August 1950 31 December 1965 1 January 1967 1 January 1976 7 December 1975 7 December 1975 1 January 1992 1 January 1997 1 May 1989 1 January 1963 1 January 1948 8 September 1990 8 January 1999 1 January 1963 31 December 1948 27 January 1995 1 January 1997 12 April 2005 1 January 1948 1 January 1948 29 December 1991 1 January 1994 1 January 1958 31 December 1948 27 March 1990 23 December 1996 1 January 1949 1 January 1957 Episode end 249 South Moluccas Republic of South Moluccas West Papua West Papua West Papua East Timor East Timor East Timor Aceh Aceh North Borneo Karen Karen Karen Karen Arakan Arakan Arakan Mon Mon Mon Kachin Kachin Karenni...
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...Proceedings of the Fourth International Annual Conference of the Asia Pacific Academy of Business in Society Sustainable Decision-Making in a Time of Crisis Public and Private Perspectives Malcolm McIntosh and Susan Forbes Authors Malcolm McIntosh Director, Asia Pacific Centre for Sustainable Enterprise Susan M Forbes Adjunct Research Fellow, Asia Pacific Centre for Sustainable Enterprise © 2011 Asia Pacific Centre for Sustainable Enterprise Published by Asia Pacific Centre for Sustainable Enterprise Griffith Business School Griffith University, South Bank campus 226 Grey Street, South Brisbane Queensland, 4101 Australia www.griffith.edu.au/business-commerce/sustainable-enterprise All rights reserved. No part of this publication may be reproduced, stored in a retrieval system or transmitted in any form or by any means, electronic or mechanical, photocopying, recording or otherwise without the prior permission of the copyright owner. Copyright rests with the individual authors. ISBN 978-1-921760-45-7 Foreword The conference reflected lessons learnt and being learned from the global financial crisis, from the climate change prognosis and from rethinking global governance. The conference preceded the Asia-Pacific Economic Cooperation (APEC) 2010 Meetings and Summit (7-14 November in Yokohama, Japan) and coincided with the 10th anniversary of the United Nations (UN) Global Compact, and the UN Year of Biodiversity. Given the birth of the G20 group of nations, the...
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...Chapter 1 Structure and Functions of a Computer "Hardware: the parts of a computer that can be kicked." ~ Jeff Pesis After completing this chapter, you will be able to: 1. Explain the importance of computer literacy. 2. Define the term computer. 3. Identify the components of a computer. 4. Compare the uses of various types of: input devices, output devices, and storage devices. 5. Describe categories of computers and their uses. Structure and Functions of a Computer 1 1.0 Introduction A computer is an electronic machine designed for the storage and processing of data. The machinery is called hardware, and this highly sophisticated equipment needs equally sophisticated programs (called software) to become a working computer system. Modern society has come to depend very heavily on the use of computer systems. Banks, businesses, government departments, industries, shops, people at home and school all rely on computer to play a vital role in their daily activities. These activities are centered on information. In business, the computer system has been used a lot and replaced filing cabinets as means of storing information, and clerical workers as a means of processing it. By storing and processing information on a computer system, these businesses can function more quickly and efficiently, because information can be found and collated much faster. Discovery Learning: A computer was also called a data processor. Why? 1.1 Major Parts and Functions A Computer is...
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...Introduction In a country like Bangladesh, Small and Medium sized Enterprises (SME) plays a significant role in boosting up the overall health of the economy. Their contribution towards the economy includes generation of large scale employment, investment, improvement of indigenous skill and technology, promotion of exports and opportunities for entrepreneurship and innovativeness. Bangladesh has around 27,000 medium-sized enterprises and 150,000 small-sized enterprises (defined by the government of Bangladesh as registered enterprises). Different countries and organizations define SME’s in different way. The SMEs are defined on the basis of two criteria across the world: volume of turnover and number of person employed in a particular organization. Small firms cover a wide variety of firms ranging from the single proprietor business, independent business owners who employ a handful of workers. The central bank of Bangladesh defines any business having a “Net-Worth” of up-to Tk. 10 Million or number of employees between 10 to 50 persons as small and business having a “Net-Worth” between Tk. 10 to 100 Million, or employees between 50 to 100 persons as Medium enterprises (Ahmed at al, 2011) 1. The Government of Bangladesh has categorized SME into two broad classes: Manufacturing enterprise and Non Manufacturing activities. The International Consultancy Group (ICG) of the UK, in collaboration with the Micro Industries Development Assistance and Services (MIDAS), conducted in...
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...From the Director Indian Institute of Foreign Trade, having been set up by the Government of India in the year 1963, has achieved a niche in the domain of International Business by blending business knowledge with creative research, pioneering executive development programmes, international linkages and industry interventions into the curricular corpus. At IIFT, we have been an active learner all these years by continually focusing on maintaining global perspective on issues but with realistic grounding in local conditions. This practical approach has given our students an unbeatable edge in the national as well as international arena. It is because of its allaround achievements that the Institute was awarded the status of Deemed University in May 2002 and accredited in May 2005 as “A” grade institution by National Assessment and Accreditation Council (NAAC) an autonomous institution of University Grants Commission. Leading surveys have rated IIFT as one of the top ten business schools in the country. IIFT achieved its stature on the strengths of its faculty members, who have been active nationally and internationally in academia, students, dedicated staff members and excellent infrastructure. There is regular exchange of faculty and students to and from the leading international Business Schools with which IIFT has strategic alliance. The programmes offered at the Institute have not only addressed the requirement of the different times but always have had orientation towards...
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