...UNIT 23: LAW FOR LICENSED PREMISES Get assignment help for this unit at assignmenthelpuk@yahoo.com LO1 Understand the effects of licensing legislation Types of licensed premises: managed houses; tenancies; leasehold; freehold; public houses; restaurants; hotels; clubs (members, proprietary, night); outside catering; events Types of licence: personal licence; premises licence; gaming permit; music copyright Procedures: local authorities; application (new, renewal); fees Conduct of licensed premises: prevention of crime and disorder; prevention of public nuisance; public safety; protection of children from harm LO2 Understand consumer protection Misleading information: advertisements; prices; food labelling; alcoholic strengths; display of prices (food, drink, accommodation); trade descriptions Employer liability: sale of goods; supply of goods and services; consumer protection; product liability directive; negligence; effect of European Union directives Weights and measures: beer and cider; spirits; wines; HM Customs & Excise LO3 Understand the implications of health, safety and hygiene legislation Regulations: health and safety; noise at work; electricity at work; display screen equipment; manual handling operations; reporting of injuries/diseases and dangerous occurrences; first aid; Control of Substances Hazardous to Health (COSHH) Duties and responsibilities: common law; employers’ liability; employees’ liability; risk assessment; fire regulations Food safety...
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...UNIT 22: CELLAR AND BAR OPERATIONS MANAGEMENT Get assignment help for this unit at assignmenthelpuk@yahoo.com LO1 Understand bar and cellar management techniques Safety: handling of caustic solutions; Control of Substances Harmful to Health (COSHH); kinetic handling; storage of wet and dry stock and cleaning materials; safe use of CO2; safe delivery methods; manual handling Hygiene: hygienic storage of a range of wet and dry stocks; cleaning materials; Hazard Analysis Critical Control Point (HACCP); environmental procedures Product quality: standards; consistency; market needs; storage; stock rotation; temperature controls Staff issues: productivity; staff rostering; training; legal and social constraints Business implications: size of operation; theft; pilferage; cost of stock losses; enhancement to/or loss of reputation; impact of trends LO2 Be able to demonstrate bar and cellar management techniques Cellar management techniques: preparing cask ales; changing keg/cask barrels and CO2 cylinders; maintenance and cleaning of dispensing equipment for a range of draft products, hygienic methods of working; stock control; maximising yields; reducing wastage; fault finding Bar management techniques: drink dispensing methods; drinks; preparation; use of optics; glass identification; customer relations; in-house selling; merchandising; recent and future developments; bottling-up-and-down; consumption analysis; stock and cash control LO3 Understand the impact and benefits of technological...
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...Multimedia University Bachelor of Accounting / Advanced Taxation BAC 4644 / Tutorial 1 Dr. Nakha Ratnam Somasundaram Sales tax and service tax Question 1 What do you understand by sales tax? Answer 1 It is form of indirect tax imposed on consumers and collected by enterprises. It is accounted by the enterprises to the Royal Malaysian Customs and Excise Department. Question 2 What is the scope of charge of the sales tax under the Sales tax Act of 1972 (as amended)? Answer 2 Section 6 imposes the tax. Under that section, sales tax shall be charged and levied on all taxable goods: a) Manufactured in Malaysia or acquired under the provisions of section 9 by a taxable person and sold used or disposed of by him, otherwise than by sale or disposal to a licenses manufacturer authorized by the Director General to acquire such goods without payment of tax b) Imported into Malaysia by any person for home consumption It is a single stage tax. A single stage tax means it is imposed only once. And it is imposed upon acquiring manufactured products from manufacturers or by Customs when the goods are imported from outside Malaysia into Malaysia. At the manufacturing stage, the tax is imposed at the output level. The taxes are collected and paid over to the Customs by the manufacture. In the case of import the importer would pay the tax to the Customs. However a manufacturer acquiring a product form another manufacturer for additional processing...
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...Part 2 A. Introduction Franchise is a method of marketing and distributing based on a two parties relationship; that is the franchisor (the owner and granter of right) and the franchisee (recipient of right) relationship. The right granted is for the purpose of running the business by using the trademark or trade name based on a specific system, at specified location or area within a specified period of time (Malaysian Franchise Association). Types of Franchise There are two main types of franchising; which are product distribution franchise and business format franchise (Beshel. B,2010). The product distribution franchises just simply sell the franchisor’s products and are supplier-dealer relationships. Under this type of franchising, the franchisor licenses its trademark and logo to the franchisees but the entire system for running their business is not provided by franchisor. There are some popular industries which lying under products distribution franchises; they are drink distributors, automobile dealers and gas stations. Pepsi, Shell, Toyota are some examples in this category. Product distribution franchise issues tend to be found in the vertical restraint literature. They typically focus on issues of exclusive dealing, inventory controls and the problem of double marginalization. Double marginalization (Kevin. J.W. 2007) refers to the problem of both a wholesaler and retailer using a price markup formula. The wholesaler sells his good to a retailer at the wholesaler’s...
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...2013 CASE STUDY www.cimaglobal.com/globalbusinesschallenge Jot – toy case study The date of the case is set at 1 November 2012 Industry background There is a large number of companies of various sizes which design and sell toys to retailers globally. Most toy companies outsource the manufacture of their toys and currently 86% of the world’s toys are manufactured in China. Most of the rest of the world’s toys are manufactured in other Asian countries, with only low volumes of products manufactured in Europe and the USA. The toy market is divided up into a variety of sectors, by children’s age range and the type of toy. There are different sectors with toys aimed for babies under one year old; children aged 1 to 3 years and pre-school children of 3 to 5 years. There is a further sector for children of school age of 5 years and upwards. Additionally the toy market is broken down into categories of toys. Research has shown that children aged 2 to 4 years old receive the most toys in quantity but that the most money is spent on toys for the 6 to 8 year age group. Toys sold in the market to those children aged between 9 and 11 tend to be more sophisticated. Some of these games need access to the Internet and most involve more complex programming. The other feature of this age group is that the ‘buyer’ tends to switch to the child from the parent. That is not to say that the child pays the money, more that the child drives the buying decision, always subject to the budget and...
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...Questions and key points 13 Develop knowledge of estate agency operations (Q1-Q6) 13 Interpret and comply with legislative and agency requirements (Q7-Q17) 14 Model ethical practice (Q18-Q22) 16 Identify industry employment requirements (Q23-Q28) 17 Third party evidence report 19 Record of assessment outcome 21 Introduction This assessment instrument covers the required performance outcomes described by the following unit of competency from the CPP07 Property Services Training Package: CPPDSM4080A Work in the real estate industry. The instrument provides assessors in the property development, sales and management sector with tools and templates to conduct a formal assessment process and to develop assessment records that meet Australian Quality Training Framework (AQTF) requirements for valid, reliable, fair and flexible evidence. Completion of the requirements detailed within the instrument will provide the learner with a Statement of Attainment for the unit, which is a core requirement of the...
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...updates will be made to the online version as required, available at www.watercorporation.com.au go to Builders and Developers,Buildingand click on our Plumbing Handbook To be notified of updates to the handbook email building.services@watercorporation.com.au with Plumbing Handbook Updates in the subject line. ISBN 1 74043 565 6 January 2014 1 Plumbing Handbook Contents Definitions 4 Working with the Water Corporation 5 1 1.1 1.2 1.3 1.4 1.5 1.6 1.7 Connection to Water Corporation Mains Water supply connections Fire Services Flow control devices Sewer connections Reporting of missing sewer junctions As constructed plans Property sewer connections to vacuum sewer systems 7 7 7 8 8 10 11 15 2 2.1 2.2 2.3 Backflow Protection What is backflow? Backflow flow...
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...T he Mark eting Plan Chapter 5 Copyright ©2000 Sutia Kim Alter. This work is licensed under the Creative Commons Attribution-Share Alike 3.0 License (http://creativecommons.org/licenses/by-sa/3.0/) Chapter 5 “Emerson said that if you build a better mousetrap the world will beat a path to your door, and that may have been true then … but it’s not true now. No one will come. You have to package and promote that mousetrap. Then they will come.” — King C. Gillette Gillette Razors O verview: Marketing is the process of planning and executing a strategy to get goods and services to customers. The components of marketing can be described as the “four P’s” or the marketing mix. Product consists of the products and services that your social enterprise furnishes; it is characterized by quality, assortment, packaging, and guarantees. Price is the amount you will charge customers for the products or services. Promotion is how you will create awareness of your products or services in the marketplace; advertising, publicity, and sales are aspects of promotion. Place (distribution) is how you will bring your products or services to your customers; distriMarketing Synergies bution comprises wholesalers, retailers, multilevel marketers, and “The most effective and efficient marketing plans are sales representatives. The marthose that maximize the synergy between products, distriketing mix is a set of tools and bution channels, price, and promotion. A unified promotechniques social...
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... Wine in China August 2013 Reference Code: 0099-0800 Publication Date: August 2013 WWW.MARKETLINE.COM MARKETLINE. THIS PROFILE IS A LICENSED PRODUCT AND IS NOT TO BE PHOTOCOPIED China - Wine © MARKETLINE THIS PROFILE IS A LICENSED PRODUCT AND IS NOT TO BE PHOTOCOPIED 0099 - 0800 - 2012 Page | 1 EXECUTIVE SUMMARY Market value The Chinese wine market grew by 20.7% in 2012 to reach a value of $22.7 billion. Market value forecast In 2017, the Chinese wine market is forecast to have a value of $44.9 billion, an increase of 97.8% since 2012. Market volume The Chinese wine market grew by 18.6% in 2012 to reach a volume of 1,564.1 million liters. Market volume forecast In 2017, the Chinese wine market is forecast to have a volume of 2,909 million liters, an increase of 86% since 2012. Category segmentation Still wine is the largest segment of the wine market in China, accounting for 96% of the market's total value. Geography segmentation China accounts for 54.2% of the Asia-Pacific wine market value. Market share Yantai Changyu Group Company Limited is the leading player in the Chinese wine market, generating a 21.9% share of the market's volume. Market rivalry The Chinese market for wine is fairly fragmented with numerous players present. China - Wine © MARKETLINE THIS PROFILE IS A LICENSED PRODUCT AND IS NOT TO BE PHOTOCOPIED 0099 - 0800 - 2012 Page | 2 TABLE OF CONTENTS Executive Summary ....................................
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...UNIT 31: FOOD SAFETY MANAGEMENT Get assignment help for this unit at assignmenthelpuk@yahoo.com LO1 Understand the agents that cause food-borne illness and the contamination of food Bacteriology: main bacteria of concern – salmonella, clostridia, listeria, E. coli, campylobacter, staphylococcus; toxins; growth conditions; characteristics; incubation and onset times of illness Physical contamination: explanation of physical contaminants; prevention of physical contamination; methods of control Chemical contamination: types of chemical contaminants; prevention of chemical contamination; methods of control Food poisoning: causes; symptoms; duration Food-borne infections: difference between food-borne infection and food poisoning; agents of food-borne disease; sources of contamination; prevention measures High-risk foods: foods that are most likely to cause food poisoning https://www.blogger.com/blogger.g?blogID=5649485182751853952#editor/target=post;postID=4763169365889993301 LO2Understand the processes that can prevent food spoilage and preserve food quality Food spoilage agents: bacteria; yeasts; moulds; enzymatic activity Food preservation methods: high and low temperatures; chemical; physical Special processes to prolong shelf life: irradiation; ultra-violet; vacuum-packing; controlled atmospheres LO3 Understand the importance of effective prevention systems in the control of food contamination Temperature control: delivery; storage; preparation; defrosting; cooking;...
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...Outsourced Services June 2011 Reference Code: 0199-2312 Publication Date: June 2011 WWW.MARKETLINE.COM MARKETLINE. THIS PROFILE IS A LICENSED PRODUCT AND IS NOT TO BE PHOTOCOPIED Global - Data Processing & Outsourced Services © MARKETLINE THIS PROFILE IS A LICENSED PRODUCT AND IS NOT TO BE PHOTOCOPIED 0199 - 2312 - 2010 Page | 1 EXECUTIVE SUMMARY Market value The global data processing & outsourced services market grew by 3.2% in 2010 to reach a value of $601.1 billion. Market value forecast In 2015, the global data processing & outsourced services market is forecast to have a value of $854.5 billion, an increase of 42.2% since 2010. Category segmentation IT outsourcing (ITO) is the largest segment of the global data processing & outsourced services market, accounting for 48.6% of the market's total value. Geography segmentation Americas accounts for 44.2% of the global data processing & outsourced services market value. Market share IBM is the leading player in the global data processing & outsourced services market, generating a 3.7% share of the market's value. Market rivalry The market is fragmented despite the presence of large, international incumbents, who together account for 10.2% of global revenues. Global - Data Processing & Outsourced Services © MARKETLINE THIS PROFILE IS A LICENSED PRODUCT AND IS NOT TO BE PHOTOCOPIED 0199 - 2312 - 2010 Page | 2 TABLE OF CONTENTS Executive Summary ...................................
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... . . . . . . pg. 3 . . . . . . . pg. 6 3. Law and policy governing forest management . . . . 3.1 Forests under the Federal Constitution . . . . 3.2 Forest management by the States . . . . . 3.3 Key jurisdictional differences between the Peninsula, Sabah and Sarawak . . . . pg. 7 pg. 7 pg. 8 pg. 9 4. Law and policy on wood-based industries and the timber trade . . . pg. 19 5. Responses to illegality in the forest sector . 5.1 Control of domestic timber production . 5.2 Control of timber imports . . . . . . . . . . . pg. 21 pg. 21 pg. 27 6. 7. Institutional structures for legal verification of domestic timber production and imports 6.1 Overview . . . . . . . 6.2 Peninsular Malaysia . . . . . . 6.3 Sabah . . . . . . . . 6.4 Sarawak . . . . . . . . 6.5 Timber imports . . . . . . . . . . . . . pg. 30 pg. 30 pg. 30 pg. 42 pg. 55 pg. 67 The strengths of existing verification systems 7.1 Support for verification . . 7.2 Monitoring . . . 7.3 Standards-based management . 7.4 Compliance . . . The purpose of this case study . . . . . . . . 8. Enhancing verifiability and impact...
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...Licensed to: iChapters User Licensed to: iChapters User Essentials of Management, Ninth Edition Andrew J. DuBrin VP/Editorial Director: Jack W. Calhoun Editor-in-Chief: Melissa Acuña Executive Editor: Scott Person Developmental Editor: Jennifer King © 2012, 2009, 2006 South-Western, a part of Cengage Learning ALL RIGHTS RESERVED. No part of this work covered by the copyright hereon may be reproduced or used in any form or by any means— graphic, electronic, or mechanical, including photocopying, recording, taping, Web distribution, information storage and retrieval systems, or in any other manner—except as may be permitted by the license terms herein. Senior Editorial Assistant: Ruth Belanger Marketing Manager: Jonathan Monahan Senior Marketing Communications Manager: Jim Overly Content Project Management: PreMediaGlobal For product information and technology assistance, contact us at Cengage Learning Customer & Sales Support, 1-800-354-9706. For permission to use material from this text or product, submit all requests online at www.cengage.com/permissions. Further permissions questions can be emailed to permissionrequest@cengage.com. Media Editor: Danny Bolan Production Technology Analyst: Jeff Weaver Frontlist Buyer: Miranda Klapper Production House/Compositor: PreMediaGlobal Senior Art Director: Tippy McIntosh Permissions Acquisition Manager/Text: Mardell Glinski-Schultz Cover Designer: Stuart Kunkler, triartis communications ...
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...------------------------------------------------- Financial System of Bangladesh The Financial System is a set of institutional arrangement through which surplus units transfer their fund to deficit units. At present the financial system in Bangladesh is mainly composed of two types of institutions like banks and non-bank financial institution (NBFIs). The formal financial sector in Bangladesh includes: (a) Bangladesh Bank as the central bank, (b) 48 commercial banks, including 4 Government owned commercial banks, 30 domestic private banks (PCBs) (of which 6 banks are operating under Islamic Shariah), 9 foreign banks (FCBs) (of which 1 bank is operating as Islamic bank); and 5 government-owned specialized banks (DFIs); (c) 28 non-bank financial institutions (NBFIs) – licensed by the Bangladesh Bank); (d) 2 large government- owned insurance companies (life and general) and 60 private owned (17 life and 43 general) insurance companies; (e) 2 stock exchanges and, (f) some co-operative banks. Besides, a good number of semi-formal micro finance institutions (MFIs) also are operating in Bangladesh. Structure of Financial System: The main constituents of financial system are : i) Financial Institutions ii) Financial Instruments, and iii) Financial Markets. Financial Institutions The modern name of Financial Institution is Financial Intermediary (FI), because it mediates or stand between ultimate borrowers and ultimate lenders and helps transfer funds from one to another...
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...enterprise on the Balkan Peninsula. After its nationalization in 1953, Galenus Factory was renamed to Chemical-Pharmaceutical Plant. After the successful privatization in September 2000, Sopharma has become a private pharmaceutical company with priorities aimed at the establishment of the world standards for quality and efficiency. In 2000, 67% of Sopharma was privatized by Elpharma - a consortium between Unipharma and Electroimpex. Bulgarian pharmaceutical company Unipharma was just privatized by the present CEO of Sopharma Ognian Donev while Electroimpex was owned by Bulgarian businessman and entrepreneur Borislav Dionisev. After Privatization Sopharma modernized and increased its production capabilities. At present Sopharma is the main unit in the structure of the group “Sopharma Industries”. As of September 2009 Sopharma owns 16 subsidiaries - 8 in Bulgaria and 8 abroad. Most of them operate in the field of medicine and produce different types of products for medicine and cosmetics or support the main activity. Some Bulgarian subsidiaries are publicly traded and are listed on the Bulgarian Stock exchange. 2. Environment a. GDP, inflation, exchange rate, current account deficit b. Products and Markets Sopharma is currently active in three areas: • production of pharmaceuticals, including medicines, mainly generics, and phyto-based substances, nutrition and food supplements (“Production of Pharmaceuticals”), which is primarily carried out by the company and, to a...
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