...Abstract Potassium (K) and nitrogen (N) are two major nutrients in crop production. A deficiency of either one or both of these nutrients causes yield loss. In the specific case of tobacco production, both nutrients play a key role in controlling important quality parameters such as leaf color, texture, hygroscopic properties, combustibility, sugar and alkaloid contents. Monitoring N applications thoroughly for form, quantity, and timing of application is a prerequisite in modern agriculture. As in other field crops, balanced N-K fertilization enhances tobacco growth and improves the uptake of both nutrients, which in turn reduces nitrate losses during and after the cropping season. The importance of K on mineral nutrition in tobacco production in terms of yield and quality is presented. The role of K in determining the chemical composition of tobacco leaf is now well established. K content of dry matter must reach 2 to 2.5 percent and chloride (Cl) content must remain below 1 to 1.5 percent in order to ensure good maturation, perfect combustibility and a good taste. The paper reports several pot and field experiments carried out in France, China and Cuba, in which various factors affecting yield and quality of the tobacco crop were studied including dose, source, and timing of potash applications. The effect of the combination of various potash forms (potassium sulphate, potassium chloride, potassium nitrate, potassium bicarbonate) with two N sources (nitrate...
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...(min1500words) 1.0 Introduction The use of cigarette for cigarette has been practiced for centuries. The cigarette plant has been grown in America since the 17th century and cigarette has been used in various forms since. The form of cigarette cigarette by rolling the leaves in fine paper was frequently done by hand for those who practiced it, which limited the habit of cigarette. In 1865, a man named Washington Duke from North Carolina began to roll cigarettes and sell them to others for profit. In 1883, James Bonsack invented a machine that could roll cigarettes and produce thousands per day. Bonsack began a business called the American Cigarette Company, which was the first company to produce cigarettes on a large scale. The mechanized production of cigarettes widely increased the popularity of cigarette, and made cigarettes much more accessible to those who wanted to smoke. Premade cigarettes were available for those who did not wish to roll their own cigarette and cigarettes became available in quantities by the pack. In the late 19th century cigarettes were being sold in packs and marketed throughout the United States. Cigarettes were packaged into containers of ten that were marked with the name of the company that manufactured them and various logos or designs. The packs of ten cigarettes sold for five cents each. Cigarette packages were made of paper with a small card inserted to reinforce the package. These cards were designed with attractive prints that served as a form...
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...ASSIGNMENT COVER SHEET UNIVERSITY OF SUNDERLAND BA (HONS) BUSINESS MANAGEMENT Student ID: 149160146/1 | Student Name: La Gia QUy | Module Code: SIM335 | Module Name / Title: Contemporary Development In Business and Management | Centre / College: UTE Ho Chi Minh, Vietnam | Due Date: 9th October 2015 | Hand in Date: 9th October 2015 | Assignment Title: Report of British American Tobacco corporation about developing inViet Nam | Students Signature: (you must sign this declaring that it is all your own work and all sources of information have been referenced)La Gia Quy | Contemporary Developments in Business and Management (SIM337) Assessment weighted at 100% assessing all module learning outcomes. Activity: Prepare a management report of 3,500 to 4,000 words* on an organization within one of the following industry-sectors**: manufacture of alcoholic beverages manufacture of tobacco products, supply of electricity, supply of gas supply of water and/or sewage services or other waste disposal services. and which operates in at least two countries. [An organization profile must be included in your submission as “Appendix 1”.] This report should assess the impact of external business environmental factors on the organization and evaluate the organization’s position and responses. In the case of a large organization it is permissible to confine your report to part of the organization. An organization’s activities may range...
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...Ethical Obligation of Tobacco Industry towards Consumers Ethics play very important and crucial role in the making an industry a failure or success. Some industries are now trying to create some ethical laws for their further practices. This is very important for industries which sell consumer products that are harmful for the consumers for example Tobacco industry. Like any other industry, Tobacco Industry also has an ethical obligation to its consumers. It is well known that satisfaction of the consumer is the essence of every industry. But besides profitability, every industry has an obligation towards the health and well being of the consumers and is also obliged to delivering quality products and services in that adhere to international code of conducts. In most cases, the production, processing and packaging is at the discretion of the producer in the industry. In many cases, there is information gap between the producer and the consumer thus exposing the latter to the unilateral decision making by producers in the market (Fox, 2015). In a free-economy, forces of demand and supply determines the prices of products and services, industries has to capitalize on strategies like quality of products and services to survive and outsmart competition and increase their competitive advantage in the market. The platform of Tobacco industry is monopolistic platform. Only basis for the success of any company is the customer satisfaction in the industry. Apart from differentiation...
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...THE ECONOMICS OF TOBACCO TAXATION IN INDIA Tobacco taxation in India tends to be low for the most commonly consumed tobacco products. In order to suggest ITC about their strategy for the rural market, we must understand the taxation policies that prevail. India has a tobacco tax structure which is complex, different taxes for hand-rolled versus machine-made bidis, etcetera. In the table given, we observe that bidis are taxed less than filtered cigarettes. At the same time, the tax remains constant for bidis whereas it increases for cigarettes. In table 3.5, we observe that cheaper the tobacco, higher the tax because we assume that cheaper tobacco is more hazardous. But for bidis though the cost is cheap, it is taxed less as it focuses on the mass consumer whose buying potential is less. So its demand is more elastic than the expensive tobacco. Considering the data given in table in 3.1 and 3.5, tobacco products like bidis are less taxed, and it caters to the needs of majority of the consumers. Cigarettes and bidis are consumed by classes of people from different economic strata. Rural markets have a potential for bidis since the lower income group resides more in rural areas. The taxation on bidis is almost constant through the years, it is more profitable to enter the tobacco market through bidis in rural areas.. Own price elasticity in rural areas for bidis is more elastic than in urban areas. For example, an increase of 10% in price will decrease the quantity...
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...Operation Management Practices in British American Tobacco Bangladesh Department of International Business (5th Batch) Operation Management Practices in British American Tobacco Bangladesh Submitted to Md.Rashedur Rahman Assistant Professor, Department of International Business University of Dhaka Prepared By Shahriar Wahid Roll-65 Batch-5th Department of International Business University of Dhaka Course Title: Operations Management Course Code: IB-305 Date of Submission: June 8, 2014 Letter of Transmittal June 8, 2014 Md.Rashedur Rahman Assistant Professor Department of International Business Faculty of Business Studies University of Dhaka Subject: Submission of the report on “Operation Management Practices in British American Tobacco” Dear Sir, I here submit my report on “Operation Management Practices in British American Tobacco” that you assigned me. I have used relevant data from various...
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...British American Tobacco and has a market cap of $431m, is the leading tobacco company in Bangladesh, with 50% market share, dominating the premium and medium price segments of the tobacco market (where it holds 75% market share). The brand portfolio of BAT Bangladesh includes Benson & Hedges, John Player Gold Leaf, Pall Mall, Capstan, Star, Scissors, Bristol, Pilot and Hollywood. BATBC engages in the production and distribution of cigarettes (89% of sales) and in tobacco leaf export (11% of sales). Interestingly Bangladesh is among the 20 largest global producers of tobacco with c. $1.8bn of production in 2011. BATBC plays a key role in the economy since it is the largest private sector tax payer of the country, collecting ~$650m for the government in 2011 (including supplementary duty, value added tax and other taxes). This represents 2/3 of total tax collections from cigarettes industry in Bangladesh). In 2011 BATBC achieved $329m of net sales and $36m of net income. The company has no debt and holds $10m of cash. BATBC employs ~1,200 people directly and about 50,000 people indirectly as farmers, distributors and local suppliers. BATBC production capacity has recently been increased to 30bn sticks. Tobacco Market in Bangladesh According to the Global Adult Tobacco Survey: Bangladesh 2009, 23.0% of adult aged 15 years or above currently smoke tobacco in Bangladesh (for males 44.7% and for females 1.5%). The estimated number of current adult tobacco smokers is 21.9 million...
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...question of capitalism’s influence on corporate America, let’s talk numbers 25 million-60 million in illegal gains. So if marijuana becomes legal, the tax on marijuana cigarette is about $5.00 per joint with a total tax to be made for a year estimated at $45 billion - $110 billion a year. I don’t believe it is possible for a company to cater to both the interest of the company and that of the consumer conjointly. I believe that the company will always put there interest first especially if it will affect the bottom line. For example let’s look at what happened to cigarettes over the last decade. Originally tobacco when the demand wasn’t beyond what the tobacco companies could produce. Tobacco cigarette in its simplest purest form wasn’t harmful and did not kill people. What’s deadly is the chemicals that are used to speed up the production of these cigarettes. Once the tobacco companies saw the potential money maker the cigarette could be I believe the research into faster ways to mass produce these cigarettes to keep up with the demand of the consumer. So to say that business’ can keep the interest of the consumer and their interest as well is a big no. Why would the business not seek their...
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... | | Matt Evans On the surface, this November's Ballot Measure 44 is simplicity itself. The measure will increase taxes on cigarettes by 30 cents per pack, as well as on other tobacco products, and the revenue raised will be dedicated to the Oregon Health Plan and tobacco use reduction programs. What could be more straightforward? However, the measure raises a host of interesting issues that voters should weigh prior to casting their votes. Most important, of course, is the core of the measure, its purpose: to raise money for the Oregon Health Plan, ostensibly to offset costs the plan incurs from smoking-related illnesses. State revenue estimators understand that anytime you raise the tax on something, you will get less of it. This is certainly true in the case of Ballot Measure 44 and its effect on cigarette smoking. In fact, the State Legislative Revenue Office estimates that cigarette use will decline about 4.5 percent due to the increased taxation. In a series of four steps over the past 17 years, Oregon has raised the tax on cigarettes from 9 cents per pack to the current 38 cents. Each of these tax increases represented a smaller amount per pack than Measure 44's 30 cents. In every instance, tobacco use has fallen by more than the current projection of 4.5 percent. In fact, tobacco use fell an average of almost 9 percent--twice the state's estimate--after those four cigarette tax increases. The typical pattern is for cigarette smoking to fall dramatically in the...
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...Philippine Tobacco Taxes Summary It is globally known that the Philippines is one of the most significant largest consumers of tobacco in the Western Pacific Region of the world. The high demand of tobacco use has constantly increased for many years and significant numbers of Filipino youth are smokers. In effect to the high levels of tobacco use, the Philippines had considerably facing adverse health issues and economic consequences from tobacco. With the current low tobacco product taxes and prices in the Philippines, significant increases in tobacco taxes will recline tobacco use and its harmful effects on health and economic consequences while directly generating new revenues. Tobacco Use and Its Consequences According to recent statistics, 30% of most adult Filipinos use some form of tobacco product, with 27.9% smoking manufactured cigarettes and 22.5% recorded daily smoking. Predominantly men smokes and about one in ten women are also tobacco users. The current population estimates, roughly 19 million adults consume tobacco in the Philippines. The socio-economic gradients in smoking prevalence are strong in the Philippines, coming from the lower socioeconomic sector two or more times as likely to smoke as those in higher socioeconomic sector. Tobacco use among the youth sector is a significant problem in the Philippines with 22.7% of 13 to 15 year olds in 2007 reporting using some tobacco product, and 17.5% reporting cigarette smoking. Tobacco use among girls has...
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...fortune and a name in an industry that grew in Tanza, aided in part by the presence of Sangley Point, a former American base where blue-seal cigarettes were sold and taken out from its commissary. He eventually traded directly with Borneo, cut the southern connection, and became a millionaire. Decades later, the Tanza cottage industry has evolved into a lucrative national, and even a global, industry. The southern backdoor, where traders of smuggled cigarettes used to taunt law enforcers, has become an outmoded entry point. Smugglers have become more brazen, preferring direct payoffs to willing takers. Big Business The Philippines has become a favorite transshipment point for the smuggling of tobacco to countries where governments are charging exorbitant taxes to curb domestic production and consumption. Among Southeast Asian countries, the Philippines imposed the heaviest tax on cigarettes from 1989 to 1995, according to latest available figures...
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...Tobacco Clinical Trials Name Instructor Institution Laboratory testing In the laboratory, chemical tests are conducted to assess the extent to which the level of toxicants from the new tobacco modified product will reduce as compared to the ordinary produced tobacco cigarettes, biological tests are also conducted to plot the early indication of whether the newly modified tobacco products provide assurance that the risk of harm will not be increased at an expense of other factors(Rees, et al., 2009). In practice, some of the laboratory testing methods and techniques has already been developed. Only the necessary amendments are required determine the effects of creating a new product from tobacco that's modified to provide salbutamol sulfate, also known as albuterol.Laboratory testing of the modified tobacco product may involve three methods; I. Use of models such as mouse II. Using prototypes such as machines III. Use of real humans(The Trustees of the University of Pennsylvania, 2009) Mouse models may be useful in pharmacology and molecular biology to elucidate the behavioral and molecular basis of effective and cognitive signs of nicotine withdrawal. Mouse can mimic individual biologically induced behavioral deficits that are hypothetically associated(Tobacco Products Scientific Advisory Committee, 2012). This is because they have some genes similar to those in humans and therefore may be of great importance in this set up. However, mice are not always reliable...
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...taxes is one of our strongest weapons to fight out tobacco,” said Arun Thapa, Acting WHO Representative to India. Hiking tobacco taxes by 320% between 1996 and 2013 helped the US reduce its per capita annual consumption of cigarettes from 1820 to 893 cigarettes, and cut the number of adults who smoke by about a third. In India, central-excise duty has increased 1606% on the shortest non-filter cigarettes available and 198% on the shortest filter cigarettes since 1996. Taxes constitute about 60% of the price of a best-selling pack of 20 cigarettes, against about 43% in the US. But India was not able to reduce its capita annual consumption of cigarettes in the same proportion. Cigarette smokers in India increased from 25 million to 46.4 million over 14 years (1996 to 2010), and per capita annual consumption of cigarettes declined marginally, from 101 to 96 cigarettes over the same period. With some assumptions, it can be shown that the tax on bidis can be increased to Rs. 100 per 1000 sticks compared with the current Rs. 14 and the tax on an average cigarette can be increased to Rs. 3.5 per stick without any fear of losing revenue. The government though has been taking rigorous initiatives to try and reduce the consumption of tobacco products it has not been able to achieve the results which it wanted to have. There have been many reasons for this to happen and we will look into it in this report. Introduction:- In India, tobacco consumption is responsible for half of all the cancers...
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...A Tale of Two Vices The purpose of this paper is to provide a written critique of a research article written by John Rolfe entitled “A Tale of Two Vices: An Applied Economic Analysis of Alcohol and Tobacco Consumption.” In this paper I will offer a detailed analysis of the dependent and independent variables used in the study and I will offer an objective viewpoint on the effectiveness of the sampling methods used and the reliability of the study. The author begins his article by describing and defining his purpose for the research project. As a college student he moved from the Netherlands to the United States to study at the University of New Hampshire. The differences in tobacco and alcohol use from Europe to America surprised Rolfe. In beginning his research he found a statistic indicating that “Europe is the heaviest alcohol consumer region worldwide, with alcohol consumption per person over twice the average” (Alcohol Statistics in Europe, 2007 para 6). Europe ranks number one with the amount of alcohol consumed (Alcohol Statistics in Europe, 2007 para 6). The author decided to design a study to investigate the factors that influence alcohol and tobacco consumption across many countries. For the experiment, he used data from 63 different countries. To have accurate results the researcher should have separated the countries and compared them. The author began by conducting base research in academic journals. He learned that, “a country’s unemployment rate,...
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... The first concern is the marketing to younger consumers or minors, that are not legally able to purchase tobacco products, The second is the ban on favored cigarettes other than menthol, but there is no ban in regard to flavored cigars or blunts. The third and final concern is the marketing company’s responsibility to their contractual obligations with The Exotic Smokes Company. These three concerns are essential to the success of the marketing strategy and plan. The Target Market There is a ban that prohibits the advertising and selling of tobacco products to minors. The Exotic Smokes Company wants to reach a demographic that is perilously close to the ban of advertising to minors. The marketing has to be specific targeting the college age consumer or young business professionals to avoid costly litigation. Ban on Flavored Cigarettes The marketing company must advise the Exotic Smokes Company as to the ban on flavored cigarettes. The marketing company must not advertise a banned tobacco product. With full knowledge that the product is in direct violation and continuing to market the product is unethical and will potentially open the marketing company up to litigation. The marketing company is ethically obligated to discuss the Exotic Smokes options, such as changing the product to a flavored cigar or discontinuing the flavored cigarette production. Contractual Obligations The marketing company will have to assess the risk of taking a client that can...
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