...Term Paper For B.B.A(Hon's) Second Year Course Netrakona Govt. College Department of Management Topics : Taxes on Tobacco in Bangladesh Date : Letter of Transmittal Date: 25/04/2014 A.K.M. Khairul Hasan Lecturer Department of Management Netrakona Govt. College Netrakona Subject: Submission of Term paper on Taxes on Tobacco in Bangladesh" Sir, This is my pleasure to submit this term paper on "Taxes on Tobacco in Bangladesh" under the Supervisor. A.K.M Khairul Hasan. I have done my level best to completed Term paper in time. The whole experience of this Term paper enables me to get an insight in to the real life situation. I have really enjoyed working in this field this Term paper prepared by me as a fundamental issue. I hope This Term paper will enable to find out real scenario of on existing Tues or tobacco in Bangladesh. I would like to thank you for your supportive suggestion and helping me to carry on this study. With out your direct helps this term paper would not be prepared by me. Abdul Aziz Roll No: 9822765 Registration No: 1800488 Session: 2010-2011 B.B.A (Hons.) Second year Class Roll: 227 Netrakona Govt. College Netrakona. Author's Declaration of Originality I hereby certify, that I am the sole author of this Term paper on "Taxes on Tobacco in -Bangladesh". it is prepared for a partial fulfillment of BBA degree. To the best of my knowledge my Term paper does not infringe upon anyone's copyright nor violate any proprietary rights. Any...
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...Tobacco is one of the world’s largest consumer goods industries despite pressuring environmental forces that try to diminish its market share. It has a long withstanding global history as a profitable business model rooted on a leisure activity. The use of tobacco first started to spread in the late 15th century after a crewman aboard the Christopher Columbus voyage noticed Cuban natives igniting and inhaling smoke from dried tobacco leaves. News returned to Spain, spreading the smoking experience, which lead to the production of the world’s first cigar. By the 1600’s the use of Tobacco reached much of Europe, Asia, Africa and North America. Although paper cigarettes were developed around the same time as cigars, the first push for factory production came in 1881 with the issuance of a patent for a cigarette rolling machine that could produce 120,000 units daily. By 1944, there were roughly 300 billion cigarettes produced annually.[i] However, the industry would take a turn in 1964 when the Surgeon General of the United States reported the dangers and health risks of cigarette smoking. The tobacco industry has been combating consumer health awareness, governmental restrictions and taxes, and anti-smoking lobbying despite increased profitability ever since its introduction to the global market. Estimates place the current industry revenue at $465BN and gross profit at $280.3BN for 2010. After taxes the estimated net profit will account for approximately 8.5% of...
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...___________________________________________________________ 9 How the Business was formed Articles and By Laws of Corporation ____________________________________________ 10_ Advantages and Disadvantages of Business _______________________________________ 12 Detains of number and types of product __________________________________________ 15 Industry Analysis Major Competitors __________________________________________________________ 17 SWOT Analysis ____________________________________________________________ 19 Conclusion ________________________________________________________________ 21 References _________________________________________________________________21 Executive Summary Bangladesh is Asia Pacific’s most promising opportunities for Tobacco cultivation due to vast cultivable lands and suitable weather. BAT symbolizes a name - a state of mind. From the beginning, it has today burgeoned into...
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...instructor Mr.kamrul Hassan, assistant professor, department of business administration has verbally assigned us this report so that we can get practical knowledge and experience about HRM practice in an organization. Objective of the study To enhance the knowledge about the Human resource activities practiced in an organization and to relate them with the concepts of the texts of the course ‘Human Resource Management’. And other objectives are: To learn Human Resource practice To acquire knowledge on a topic To get acquainted with journal paper To learn how to make report on HRM To acquire theoretical knowledge with practical knowledge Scope As we working with the practice of HRM in British American Tobacco, we got opportunity to learn different things of HRM namely recruiting & selection process, performance appraisal, training & development etc. Methodology of the study Both primary and secondary data have been collected for the purpose of the study. Primary Data: The primary data are collected by following ways: 1. The primary data was collected by face to face interview by using a detailed questionnaire. 2. Other informal ways. Secondary Data: The secondary data are collected by following ways: 1. Web Sites 2. Group Instruction Manual & Business Instruction Manual Limitations of the study •...
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... 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 a bid to end an...
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...students drawn from different departments of Shahjalal University of Science and Technology, Sylhet for case study. Case study method with purposive sampling and qualitative approach has been used to conduct the study.The intent of this study was to investigate the reasons that influence to drug abuse among the university students in Shahjalal University of Science and Technology, Sylhet. The analyses yielded the following results: students in the university abuse drugs such as tobacco, marijuana, alcohol, syrup, slipping tablet, Yabba, heroin so on.Students use drugs mostly everyday most of the narcotics.Students use drugs to feel good, to keep awakeand to sleep. This study found that most of the addicted students do not suffer for taking drugs. Taking drugs do not bring negative impact on their study; students have no psychological or physiological illness becauseof drugs. Based on these findings, the study recommends police and customs control, family support, friends’ supports, prohibition of drug use, compulsory treatment of drug addicts as primary solution to reduce the rate of drug addiction.The study also recommends among others the need to organize awareness programmes in our campus to educate students that drugs can alter brain circuitry, which will affect their learning; and the university authorities to put in place severe disciplinary measures to stem the tide of drug abuse. Content: Chapter-1 Introduction 1.1. Introduction 1.2. Statement of the problem ...
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...The Suing of Tobacco Companies Try to imagine six million people. Six million people are equivalent to the number of Jewish people who died in the holocaust. Six million people are equivalent to five times the number of Americans who have died in all the wars combined. As a society this number is viewed as outrageous and unacceptable, yet every single year six million people die from tobacco related illnesses and for some reason this number is not seen as ridiculous when these deaths are attributed to tobacco related illnesses as when they are due to war and genocide. How can any substance that produces such mass death ever be distributed and produced legally? Well, many have begun to think the same way and have embarked on the long and arduous journey to attempt to sue tobacco distributers. But these large companies have fought back with a vengeance, and so the debate has arisen whether or not people should be able to sue big tobacco companies. People not only have the right to sue, but should sue tobacco companies for a multitude of lawless acts, for pain and suffrage, and as well as for the economic losses many have suffered. The first thing that comes to my mind when I think of big tobacco companies is my beloved uncle. He tragically passed away three years ago from gun disease. My uncle Anthony had been an avid chewer since he was 16 years old. At a very early age he had become a slave to his addiction to chewing tobacco, this addiction ended his life. With the passing...
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...ITC Limited One of India’s Most Admired and Valuable Companies A Profile One of India’s most Admired and Valuable company - Market Capitalisation: over US$ 40 Billion A USD 8 Billion enterprise by Revenue - ~58% of Net Revenue from non-Cigarette segments Leading Fast Moving Consumer Goods (FMCG) marketer in India - Established several world-class brands in the last 10 years 10 year Value addition ~ Rs. 2.2 lakh crore (US$ 43 billion) with ~75% accruing to the Exchequer - Among the top tax payers in the country (Private sector) - Excise payments represent ~7% of Government of India’s total Excise collection ITC & its Group Companies employ over 31,000 people directly; supports livelihoods of ~6 million people A global exemplar in sustainable business practices - Only Company in the world of comparable dimensions to have achieved the global environmental distinction of being Carbon positive (10th Year), Water positive (13th Year) and Solid waste recycling positive (8th Year) 2 ITC Performance Track Record Rs. cr. 1995-96 2014-15 19-yr Cagr 95-96 to 14-15 Gross Revenue 5,115 49,965 12.7% Net Revenue 2,536 36,083 15.0% PBT 452 13,998 19.8% PAT 261 9,608 20.9% Capital Employed 1,886 32,420 16.1% ROCE % 28.4 43.4 Market Capitalisation 5,571 2,60,865 Total Shareholder Returns % 22.4% 24.3% Market Cap and TSR based on FY-end prices for FY96...
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...concerned with the natural environment, businesses have begun to modify their behavior in an attempt to address society's "new" concerns. Some businesses have been quick to accept concepts like environmental management systems and waste minimization, and have integrated environmental issues into all organizational activities. One business area where environmental issues have received a great deal of discussion in the popular and professional press is marketing. Terms like "Green Marketing" and "Environmental Marketing" appear frequently in the popular press. Bangladesh is a developing country going through transition within consumers, product and service industries. Due to increased educational opportunity throughout the country people now are more conscious about the less environment friendly products and continuously pushing forward product quality and its environmental friendliness. The Government of Bangladesh is creating new regulations to ensue various environmental policies through curbing usage of Polythene, using solar power etc. INTRODUCTION The term green...
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...ITC Limited One of India’s Most Admired and Valuable Companies 1 ITC Performance Track Record The last 16 years ` crs CAGR 95-96 to 11-12 95-96 11-12 2,536 24,798 15.3% PBDIT 584 8,849 18.5% PBT 452 8,898 20.5% PAT 261 6,162 21.8% Capital Employed 1,886 19,754 15.8% ROCE % 28.4 45.4 Market Capitalisation Total Shareholder Returns % 5,571 177,361 Net Revenue 24.1% 25.7% * Market Cap and TSR for '11-12 based on BSE price on 30 Mar 2012 Sensex (CAGR 95-96 to 11/12) : 10.8% 2 ITC’s ranking Amongst all listed private sector cos. PBT: No. 5 PAT: No. 6 Market Capitalisation: No. 3 3 ITC Consistently in the Market Cap. Top League Mar-96 Rank July-12 * Rank Tata Motors 1 Hindustan Unilever 2 9 Reliance Industries Tata Steel 3 4 1 Bajaj Holdings & Invst. 5 Larsen & Toubro Hindalco Industries 6 7 ITC 8 Grasim Industries 9 HDFC 10 3 8 New entrants in the list: IT, Financial Services & Telecom * As on 19th July 2012 4 ITC ranked 6th amongst global consumer goods companies in sustainable value creation during 2005-09 (Boston Consulting) 5 One of India’s most valuable and admired companies Ø One of the foremost in the private sector in terms of : l Sustained value creation (BT-Stern Stewart survey) l Operating profits l Cash Profits Ø Only Indian FMCG Company to...
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...Research Methods Project Report Ethical Concerns of Marketing towards Children Submitted to: Fatima Saman Qaisar Date: 30th November, 2013 FAST School of Business National University of Computer & Emerging Sciences Acknowledgements Thanks to Allah-The Almighty who helped us in completing this tremendous task. Then we would like to offer our very special thanks to our respected instructor, Miss Fatima Saman Qaisar, whose constant and untiring support helped us at every stage of the project. Without her devoted and sincere assistance, we would never have been able to complete this project in an organized way. Last but not the least, we would also like to offer our thanks to our parents and our friends who supported us at every stage of completion of this task. TABLE OF CONTENTS List of Tables iv Executive summary 1 Introduction 2 Background 2 Consequences 2 Research Problem 3 Significance of the study to practice and to the wider academic world 4 Research Objectives 4 Research Questions 4 Literature Review 5 Theoretical Framework and Research Objective 23 Purpose of study 23 Research questions 23 Research Hypothesis 24 Theoretical Framework 24 Research Methodology & Methods 26 Research Methodology 26 Research approach and research method 26 Findings 28 Project Management 52 Project Charter 52 Analysis of key findings 54 Conclusion 57 Recommendations 58 Bibliography...
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...The Lauder GLobaL business insiGhT reporT 2014 rebalancing the Global economy Lauder-Report-2014.indd 1 12/18/13 12:07 PM Introduction The Lauder GLobaL business insiGhT reporT 2014 rebalancing the Global economy In this special report, students from the Joseph H. Lauder Institute of Management & International Studies examine current trends and recent developments shaping today’s global marketplace. The articles cover a wide variety of topics ranging from technology, innovation and brand building to infrastructure, entrepreneurship and social impact. A section on consumer markets looks at the popularity of e-cigarettes in France and elsewhere, efforts by Japanese firms to expand their businesses into Asia, new trends in French gastronomy, changes in Japan’s traditional food-consumption habits, and how a sector of the Chinese population is spreading, and spending, its newfound wealth. The report offers an analysis linking market-driven strategies with social impact in Peru and Colombia, as well as an article describing South Carolina’s embrace of innovative research. Other articles look at the Russian government’s attempt to reboot the city of Skolkovo as an innovation hub, the mixed success of innovation efforts in China, and the growing threat of cybercrime to businesses across the world. The challenges of infrastructure and planning are addressed in analyses of transportation in areas of Latin America, deficiencies in Brazil’s infrastructure, and real estate’s...
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...need any related items, please contact us with details of your specific orders. We warmly welcome domestic and foreign friends to cooperate with us based on mutual benefits. The Levant Sweat LTD has strongly believed in some truths which are: 1. Trustworthiness 2. Clear Dealings 3. Always Customers first 4. Quality 5. On time 6. Honesty, and 7. Eternal Relationship. The Levant Sweater LTD clearly follows the terms and condition of Bangladesh Government. The entire act and laws posted by the Government been strongly followed in our terms and condition of company. An agreement to this effect was signed between the Bangladesh Export Processing Zones Authority (BEPZA) and The Levant Sweater Ltd. Basic Information | | Company Name | The Levant Sweater LTD | Business type | Manufacturing | Product/Service | Men’s sweater, women’s sweater, children’s sweater, etc. | Number of Employees | 150-250 people | Registered Address | 515 Senpara Parbata, Mirpur, Dhaka, Bangladesh. | Company Web site | www.levantgroup.com | Ownership and Capital | | Year Established | 1995 | Legal ownership/Business owner | The Levant LTD | Trade and Market | | Main Markets | China, Hong-Kong, Australia,...
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...Environmental Studies For Undergraduate Courses Erach Bharucha Textbook for Environmental Studies For Undergraduate Courses of all Branches of Higher Education Erach Bharucha for University Grants Commission Natural Resources i Preliminary Pages.p65 1 4/9/2004, 5:06 PM Credits Principal author and editor – Erach Bharucha Unit 1 – Erach Bharucha Unit 2 – Erach Bharucha, Behafrid Patel Unit 3 – Erach Bharucha Unit 4 – Erach Bharucha Unit 5 – Shamita Kumar Unit 6 – Erach Bharucha, Shalini Nair, Behafrid Patel Unit 7 – Erach Bharucha, Shalini Nair, Behafrid Patel Unit 8 – Erach Bharucha, Shambhvi Joshi Case Studies – Prasanna Kolte Co-ordination and compilation – Behafrid Patel Textbook Design – Narendra Kulkarni (Mudra), Sushma Durve Manuscript review and editing – Chinmaya Dunster, Behafrid Patel Artists – Sushma Durve and Anagha Deshpande CD ROM – Jaya Rai and Prasanna Kolte © Copyright Text – Erach Bharucha/ UGC, 2004. Photographs – Erach Bharucha Drawings – Bharati Vidyapeeth Institute of Environment Education and Research All rights reserved. Distributed by University Grants Commission, New Delhi. 2004. ii Environmental Studies for Undergraduate Courses Preliminary Pages.p65 2 4/9/2004, 5:06 PM Vision The importance of Environmental Studies cannot be disputed. The need for sustainable development is a key to the future of mankind. The degradation of our environment is linked to continuing problems of pollution, loss...
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...62118 0/nm 1/n1 2/nm 3/nm 4/nm 5/nm 6/nm 7/nm 8/nm 9/nm 1990s 0th/pt 1st/p 1th/tc 2nd/p 2th/tc 3rd/p 3th/tc 4th/pt 5th/pt 6th/pt 7th/pt 8th/pt 9th/pt 0s/pt a A AA AAA Aachen/M aardvark/SM Aaren/M Aarhus/M Aarika/M Aaron/M AB aback abacus/SM abaft Abagael/M Abagail/M abalone/SM abandoner/M abandon/LGDRS abandonment/SM abase/LGDSR abasement/S abaser/M abashed/UY abashment/MS abash/SDLG abate/DSRLG abated/U abatement/MS abater/M abattoir/SM Abba/M Abbe/M abbé/S abbess/SM Abbey/M abbey/MS Abbie/M Abbi/M Abbot/M abbot/MS Abbott/M abbr abbrev abbreviated/UA abbreviates/A abbreviate/XDSNG abbreviating/A abbreviation/M Abbye/M Abby/M ABC/M Abdel/M abdicate/NGDSX abdication/M abdomen/SM abdominal/YS abduct/DGS abduction/SM abductor/SM Abdul/M ab/DY abeam Abelard/M Abel/M Abelson/M Abe/M Aberdeen/M Abernathy/M aberrant/YS aberrational aberration/SM abet/S abetted abetting abettor/SM Abeu/M abeyance/MS abeyant Abey/M abhorred abhorrence/MS abhorrent/Y abhorrer/M abhorring abhor/S abidance/MS abide/JGSR abider/M abiding/Y Abidjan/M Abie/M Abigael/M Abigail/M Abigale/M Abilene/M ability/IMES abjection/MS abjectness/SM abject/SGPDY abjuration/SM abjuratory abjurer/M abjure/ZGSRD ablate/VGNSDX ablation/M ablative/SY ablaze abler/E ables/E ablest able/U abloom ablution/MS Ab/M ABM/S abnegate/NGSDX abnegation/M Abner/M abnormality/SM abnormal/SY aboard ...
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