Writing Paper Online - Is it a Scam?

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Analysis Of The Book Allegory Of The Cave And The...

An old Zen Buddhism saying said that † the classic form is emptiness, emptiness is form.† Which means that the outside world without cognizance is a perpetual changeful world, our cognizance is the core of the world, which is inflected the whole nature. Sometimes we are eclipsed by our cognizance that we cannot find out the truth. We used to admit the fact in our sight that process with our cognizance, which probably is the illusory world. In addition, the people in the allegory give up to walked out of the cave that still back to the dark. Besides in the movie, Neo found out that which the world, which he lived a long time was the in illusory world. Both of Plato’s â€Å"Allegory of the Cave† and the Wachoskis’ The Matrix are involved in this principles; however, they are having some similarities and differences that between their changes and their worlds. In the allegory, the people who lived in the cave is restrained with the iron rope that face to the wall that what in their sight are only the shadow throng on the dark cave, once when the people ran out of the cave, he found out the sunshine that he can not open a eye and then he backed to the cave that the people used to live without light and full of darkness. Comparing with Plato’s â€Å"Allegory of the Cave† and the Wachowskis’ The Matrix, they are having several similarities. Do you know what is the real world? Both of the characters are going out of the world, which they are living for a long time. When they go out of

Social Media in B2B Marketing

Question: Discuss about the use of social media in B2B marketing and branding? Answer: 1. Out of the five considerable points mentioned by Duke Stump, the company culture resonated with me the most. Duke Stumps statement, it begins inside represents the value of a strong and effective organizational culture in creating a strong brand. The organizational culture in the workplace defines the way in which the employees of the organization behave and react to various situations (Kotler, 2012). The creation and maintenance of an effective and strong organizational culture is based on the initial action of not keeping strict hierarchical order in the workplace and allowing the business model to be built on feelings, moral and value. Such value-based business model in the workplace of the organization allows the management to maintain an effective organizational culture and hence allows the workplace environment to be the most suitable for higher performance of the employees. Hence the presence of a strong organizational culture in the workplace of the organization allows the presence and maintenance of loyal, satisfied and motivated employees (Melewar, 2014). The suitable workplace allows the employees to have high performance and in turn allows the organization to achieve its goals, vision and objectives. The presence of effective organizational culture also allows the management of the organization to keep the employees to believe in the goals and vision of the organization (Davis, 2013). This in turn allows higher team synergy and team dynamics, leading to overall high performance of the entire organization. This in turn allows the creation of an effective brand image in the corresponding market of operation (Brennan, 2012). 2. The concept of value chain management is different than that of the supply chain management. The concept of supply chain management focuses on the management and delivery of the physical products and materials, whereas the concept of value chain management focuses on increasing the sustainability of the products and the competitive advantages. As mentioned by Andrew Fearne in the video, the concept of value chain management focuses on extending the line of sight to increase the sustainability of both the products and the competitive advantages of the organization (Kotler, 2012). Some of the effects of value chain management on the relationship marketing of the organization with the clients are mentioned below. The concept of value chain management focuses on the satisfaction of the needs and requirements of the customers or the end consumers of the products. This in turn enhances the relationship of the organization with its consumers or customers (Maon, 2014). The concept of value chain management also allows the information flow to be optimum in the workplace of the organization, which in turn allows the management of the organization to determine the effects of various changes in the needs of the customers on the relationship and the sustainability of the products. The concept of value chain management allows the management of the organization to have effective consumer insights and along with the connection between the customer and supplier relationship management (Hansen, 2014). References Brennan, R., Croft, R. (2012). The use of social media in B2B marketing and branding: An exploratory study. Journal of Customer Behaviour, 11(2), 101-115. Davis, A. (2013). Promotional Cultures: The Rise and Spread of Advertising, Public Relations, Marketing and Branding. Polity. Hansen, E. (2014, June). Forest Products Policy, Global Trade, and Value Chain Management. In 57th SWST International Convention 7th Wood Structure and Properties Conference 6th European Hardwood (p. 70). Kotler, P., Keller, K. (2012). Marketing Management. (14th ed.). Pearson. Maon, F., Sen, M. S., Vanhamme, J., Lindgreen, A. (Eds.). (2013). Sustainable Value Chain Management: A Research Anthology. Gower Publishing, Ltd.. Melewar, T. C., Dennis, C., Kent, A. (2014). Global design, marketing and branding: introduction to the special issue. Journal of Business Research, 67(11), 2241-2242.

The short long lived beatles Essay Example For Students

The short long lived beatles Essay The worlds number one rock group consisted of John Winston (Ono) Lennon (born 10/09/40 died 12/08/80), whose middle name came from his parents admiration of Winston Churchill, and which John changed to Ono in later years; James Paul McCartney (born 06/18/42); George Harold Harrison (born 02/25/43 died 11/29/01); and Ringo Starr (born Richard Starkey 07/07/40).During the Beatles recording career from 1962 to 1970, they would release twenty-two singles (45rpm) in the United Kingdom, and thirty-three in the United States. Their first UK single was Love Me Do/P. S. I Love You, released October 5, 1962, on EMI/Parlophone Records. The first USA single would be Please Please Me/Ask Me Why, which they released on February 25, 1963 on Vee Jay Records. Although the Beatles were big in England, they had not yet caught on in the United States. Following their first USA single, came From Me To You/Thank YouGirl, which was released May 27, 1963 on Vee Jay, followed by She Loves You/Ill Get You on Swan Records. Finally on December 26, 1963, Capitol Records decided to release I Want To Hold Your Hand/I Saw Her Standing There, which went to number 1 on the Billboard Charts on January 18, 1964, and stayed there for seven weeks. As luck would have it, the Beatles first US visit planned for February 1964 with their appearance on The Ed Sullivan Show had been booked almost six months earlier. Only by accident did the Beatles I Want To Hold Your Hand happen to be at #1 the same time as their first US visit. We will write a custom essay on The short long lived beatles specifically for you for only $16.38 $13.9/page Order now One could not have asked for better timing. On January 30, 1964, following the success of I Want To Hold Your Hand, Vee Jay Records re released Please Please Me, only this time with From Me To You as the B-Side. In the United Kingdom, the Beatles released twelve albums (33 rpm/LPs), however released nineteen in the USA. There were several reasons for this. One is that UK albums had fourteen songs, whereby USA had only twelve. The second, and really the most important reason is that Capitol Records decided that they wanted to create their own albums, different from the UK, using titles taken from UK singles and EP (extended play) singles. Such US albums as Meet The Beatles, The Beatles Second Album, Something New, Beatles 65, The Early Beatles, Beatles VI, Help!, and Yesterday and Today, were never issued in the UK in this form. Even Help!, the Beatles movie soundtrack was issued with different cuts than the UK version. It was not until the release of Sgt. Peppers Lonely Hearts Club Band that they maintained the integrity of the albums universally. By the summer of 1967, the Beatles released Sgt. Peppers Lonely Hearts Club Band, on June 2, unquestionably the Beatles greatest album ever. It was the brainchild of Paul, and took more than six months to complete. John, Paul and George contributed its songs, but in a more simple sense, they conceived all the songs from ideas and things in everyday life. Lucy In The Sky With Diamonds, long thought to be about an LSD trip, was written by Lennon taken from an idea he got from his son Julian. Julian, a young boy, came home one day with a painting he had done at school of one of his classmates named Lucy ODonnell. In explaining the painting to his father, he described it as Lucy, in the sky with diamonds, and the song was born. The song Getting Better, came from a description of the weather, in that it was getting better all the time. From this point, from 1968 to 1970, the Beatles recorded four more albums; The Beatles (White Album), Yellow Submarine, Abbey Road and Let It Be. Some of the more interesting songs from this period contained on these albums are: Glass Onion, written by Lennon, which is the name that he came up originally for another band that signed with Apple Records called the Iveys. .u0dc48764e9f4294e5f6dff684220546b , .u0dc48764e9f4294e5f6dff684220546b .postImageUrl , .u0dc48764e9f4294e5f6dff684220546b .centered-text-area { min-height: 80px; position: relative; } .u0dc48764e9f4294e5f6dff684220546b , .u0dc48764e9f4294e5f6dff684220546b:hover , .u0dc48764e9f4294e5f6dff684220546b:visited , .u0dc48764e9f4294e5f6dff684220546b:active { border:0!important; } .u0dc48764e9f4294e5f6dff684220546b .clearfix:after { content: ""; display: table; clear: both; } .u0dc48764e9f4294e5f6dff684220546b { display: block; transition: background-color 250ms; webkit-transition: background-color 250ms; width: 100%; opacity: 1; transition: opacity 250ms; webkit-transition: opacity 250ms; background-color: #95A5A6; } .u0dc48764e9f4294e5f6dff684220546b:active , .u0dc48764e9f4294e5f6dff684220546b:hover { opacity: 1; transition: opacity 250ms; webkit-transition: opacity 250ms; background-color: #2C3E50; } .u0dc48764e9f4294e5f6dff684220546b .centered-text-area { width: 100%; position: relative ; } .u0dc48764e9f4294e5f6dff684220546b .ctaText { border-bottom: 0 solid #fff; color: #2980B9; font-size: 16px; font-weight: bold; margin: 0; padding: 0; text-decoration: underline; } .u0dc48764e9f4294e5f6dff684220546b .postTitle { color: #FFFFFF; font-size: 16px; font-weight: 600; margin: 0; padding: 0; width: 100%; } .u0dc48764e9f4294e5f6dff684220546b .ctaButton { background-color: #7F8C8D!important; color: #2980B9; border: none; border-radius: 3px; box-shadow: none; font-size: 14px; font-weight: bold; line-height: 26px; moz-border-radius: 3px; text-align: center; text-decoration: none; text-shadow: none; width: 80px; min-height: 80px; background: url(https://artscolumbia.org/wp-content/plugins/intelly-related-posts/assets/images/simple-arrow.png)no-repeat; position: absolute; right: 0; top: 0; } .u0dc48764e9f4294e5f6dff684220546b:hover .ctaButton { background-color: #34495E!important; } .u0dc48764e9f4294e5f6dff684220546b .centered-text { display: table; height: 80px; padding-left : 18px; top: 0; } .u0dc48764e9f4294e5f6dff684220546b .u0dc48764e9f4294e5f6dff684220546b-content { display: table-cell; margin: 0; padding: 0; padding-right: 108px; position: relative; vertical-align: middle; width: 100%; } .u0dc48764e9f4294e5f6dff684220546b:after { content: ""; display: block; clear: both; } READ: Candide: Optimism Essay They did not like the name Glass Onion, and decided to call themselves, Badfinger, taken from Badfinger Boogie, the original name of the Beatles song A Little Help From My Friends. McCartneys

Air Pollution in Australia essays

Air Pollution in Australia essays 1. Identify current trends, scale and likely future sources of carbon monoxide, sulphur dioxide, nitrogen dioxide, lead, particles and photochemical oxidants..... AGA notes that considerable background material is already available on this issue including the State of the Environment Report and other processes being developed through the NEPC. It is important that reporting by the Inquiry take account of existing material. 2. Identify and evaluate management options for each of the identified pollutants, including options which address one or more pollutants together, which will lead to improved urban air quality in the medium (5-10 years) and longer (10-15 years) term. It is widely recognized that use of gaseous transport fuels  ¾ liquefied petroleum gas (LPG) and natural gas for vehicles (NGVs)  ¾ can assist in improving urban air quality. In response to the Federal Government's development of a national Sustainable Energy Policy for Australia, the AGA, the Australian Liquefied Petroleum Gas Association and the Australasian Natural Gas Vehicles Council released a report in January 1997 titled Gaseous Transport Fuels Policy Development (copy attached). The submission indicates that motor vehicles account for over 80 percent of carbon monoxide, 45 percent of hydrocarbons and 67 percent of nitrogen dioxide emissions. It also notes that Australia's transport sector is a major contributor towards the energy sector's greenhouse gas Wider adoption of gaseous transport fuels would have substantial benefits in reduced carbon monoxide, nitrogen oxide, sulphur dioxide, lead and particulate emissions. Gaseous transport fuels also lead to reduced carbon dioxide emissions. A report prepared for the AGA (to be published as an AGA Research Paper) indicates that: NGV tailpipe emissions of carbon monoxide are between 49 and 99 percent lower than new generation LPG systems can...

10 insightful tips to nail a career in digital marketing

10 insightful tips to nail a career in digital marketing If you’re thinking of pursuing a career in the industry of digital marketing, now is the best time to do it. Yes, now! As the industry itself ripens, so are the door of opportunities for many aspirants too.Digital marketing platform, Smart Insights, found that 39% of the companies within their survey hired new digital marketers that help expand the number of marketing agencies. It also pushes many brands to employ an in-house marketing team to fill in their marketing needs, all of which means one thing job opportunity.Just like outsourcing a call center, the demand for digital marketers grows at all levels starting from entry level up to management level skill sets. But how do you nail a gig once you have the skills? Worry no more as this article is intended for those who want to be part of the digital marketing industry. Check out the ten insightful tips below.Take InitiativeAn excellent digital marketer knows how to make brands stand out from the noise and the crowd. In sho rt, they know how to pitch a sale. A potential employer wont trust you with their marketing dollars if you don’t possess even the most basic skills and qualities.One surefire way to land a role in marketing is to sell yourself to the hiring manager and tell why you’ll make their company look good.But before diving into the application process, be sure to identify your top skills first and make a self-concept that shows who you are and what you can bring to the company. Think about what you can deliver beyond the requisite skill set. Think out of the box.Showcase Your CreativityJust like call center services, the world of marketing is all about communication across media. Hence, creating a powerful message is the key to nailing a job in the field.You can start with that one-page list of bullet points, skill lists and job titles called resume. Put some life into it. Digital marketing is a battlefield for creativity and wits so might as well start the game with your resum e.Make a customized landing page specially made for the person you’re trying to get a job with and then send a link instead of just sending a physical and regular-looking resume. This approach renders multiple benefits. Apart from showcasing your intellect, creating and telling stories, it will also reflect your work ethics.The campaigns in digital marketing frequently move at a breakneck pace, and creating and adapting on the fly shows that you’re up for a digital marketing career.Pitch YourselfCraft your pitch according to what the employer’s story is trying to tell if you want to stand out from other competitive job seekers. Ask yourself if what are the challenges of the company that they face at work every day, how they measure their success and what are the problems that they can solve by hiring you.A successful marketing campaign shows how a particular product or service will solve a consumer’s problem. This principle also applies to job seekers who convince hiring managers that they’ll be able to help and solve the issues of the company.It always helps to use empathy when applying for a job. Make a pitch to potential employers by drawing their attention with your compassion and understanding. After showing your sincerity, paint a picture of them about what the company will look like when you have eliminated their challenges. Only then can you tell them why you’re the best person for that particular job.Contact the Employers in a Creative WayEmployers or hiring managers are also canny marketers themselves. So, you shouldnt have a hard time finding them and tailor your pitch to get their attention.Tracking these people is one of the best ways to find out their corporate whereabouts and go there. If you’re going to use email, write something memorable that could catch their attention. You can also comment on what they said at a recent lecture or in their article or book that you read. Feel free to be provoca tive my friend!Know What You ‘Can’ and ‘Can’t’ Bring to the TableBetween how to hold yourself, what to wear, and how to correctly answer the interview questions that make your insides squirm, acing an interview is a difficult skill to master. An exceptional digital marketer knows about the strengths and weaknesses of the product, so should you.Playing with your strength is an easy way to get through an interview. But understanding and being honest about your weaknesses allows you to convey your inclination to grow and learn in a role. You’ll be much more comfortable going to an interview if you’re aware of what you know and what you don’t.It may sound clichà ©, but be honest with where you’re at in your career and just be yourself.Build Connection FirstMarketers by default are social beings because it’s what their job requires them to do so communicate and partner with different people and companies. It’s t he reason why it’s important to build a network of connection in the digital marketing industry.The people you meet will become your network of support whenever you encounter problems. They will also help open the doors of opportunities for you, in case you haven’t found one yet.You can start by attending industry conferences and meetups in your area to develop a potential network with other digital marketers and boost your skills through comprehensive workshops and presentations.Be a T- Shaped MarketerA T-shaped marketer is a term created by Rand Fishkin of Moz. It’s about having a basic understanding of different marketing disciplines but only specializes in one or two specific skills.It’s not surprising for companies to find candidates with a gamut of skill set that are indeed valuable assets because there are many crossovers between the different channels. It also helps you in choosing a significant path where you want to specialize.Arm Yourself   W ith Technical BasicsMost people often perceive digital marketing as quite glamorous, but the truth is, it’s more about data and technicalities than we would care to admit. You will not develop websites from scratch, but you’ll certainly need to communicate with a team of web designers or developers who are responsible for incorporating your recommendations.Thus, a basic knowledge of graphic design, Javascript and HTML will help you to stand among the not-so-technical minded candidates.Feed Yourself With the Right KnowledgeDo you know your CPA (Cost Per Acquisition) from your CPC (Cost Per Click)? If you want to ace an interview, you can discuss the return on ad spend that you run yourself for a campaign. It’s always a breeze to talk about creative concepts that you made. However, one fact remains money talks.You need to comprehend the performance of each marketing channel and their key learnings as well.Get CertifiedThe lack of entry nets is one of the issues t hat the digital marketing industry faces. It means that anyone with little knowledge of the terminology in the industry can potentially land a job in a company.As the digital marketing industry matures, recruiters are now becoming more cynical about which candidate can walk the talk and who can’t. Thus, formal training will leverage your chance of landing a career.Learning from industry experts, as opposed to self-learning, opens your eyes about the digital marketing challenges in the real world. It also gives you a forum to dispose of your specific technical questions or doubts.TakeawaySuffice to say; there are numerous ways to start a career in the digital marketing industry. And just like any field, be it an outsourcing call center, construction, or medical, passion and determination are essential to help you nail an opportunity. So, what are you waiting? Go out, spread your wings and get that position you’ve been aiming.About the author:Patrick Panuncillon is digit al marketer by profession and the ingenious mind behind LinkVista Digital Inc., a promising startup that offers various services in digital marketing, contact support, and staff leasing, to name a few. He is also a writer by heart and loves to write just about anything within his field and interests. You may connect with Patrick on LinkedIn.

Ethnography and the interpretation of cultures Essay

Ethnography and the interpretation of cultures - Essay Example being studied However, for a social scientist the laboratory is the culture being studied and it is impossible to manipulate parts of it without destroying the culture itself. Furthermore to gain insight into the whys of cultural practices researchers must often ingratiate themselves with the people studied. However the argument is that too much emotional attachment can affect the researcher’s objectivity and thereby call into question his research conclusions. This article traces the history of changes in anthropological approaches to ethnographic studies over the years. At first blush this is a confusing phraseology, but as I understand it from the author’s explanation, the difference is that in participant observation the researcher participates in the culture’s practices but observes for study only the culture’s symbols, status relationships, norms, values, etc. to determine their significance in relation to how the culture functions (Tedlock, B. 1991) On the other hand under â€Å"observation of participation† the researcher is also more aware of the effect his participation may have on the culture and therefore tries to broaden his observations to himself as well as the culture being studied. In other words in an effort to achieve a greater degree of scientific validity he attempts to be more aware of for example any notions of cultural superiority which might color his perceptions and make him appreciate less how the practices he observes play roles in enabling the culture studied to function effectively in the context in which it operates. The author makes the point that that the recent broadening of the pool of recruits doing ethnographies to include both genders, different races and socioeconomic levels, etc. are more likely to study cultures objectively in context in th â€Å"observation of participation† methodology than their largely male, white, upper class forerunners many of whom had the â€Å"baggage† of considering themselves as members of

HUMAN DISEASE Essay Example | Topics and Well Written Essays - 1000 words

HUMAN DISEASE - Essay Example However, recent studies suggest that enteroviruses, specifically Coxsackie B enteroviruses (CVB) and an enteroviral capsid protein, vp1, may be contributing to the onset of Type 1 diabetes. Following up on the said studies, Richardson et al. (2) collected 72 pancreatic autopsy tissues from patients with recent-onset Type 1 diabetes mellitus along with 161 controls. These samples were immunostained for insulin, glucagon, vp1, double-stranded RNA activated protein kinase R (PKR) and MHC class 1. VP1staining was restricted to insulin-containing beta cells (Ibid 1). The results of the experiment showed the presence of vp1-immunopositive cells in multiple islets, 44 out of 72, from young, recent-onset, Type 1 diabetic patients, compared with just three islets out of 50 specimens from neonatal and paediatric normal controls. Dako antiserum in vp1 immunostaining was used because of its specificity in labeling vp1 immunopositive cells, especially when it comes to Islet of Langerhans cells. A nother consideration was that polyclonal antisera raised against enteroviruses often cross-react with tyrosine phosphatase (IA-2) and heat shock protein (hsp-60). However, the study results show that cross-reaction does not occur with Dako antiserum as IA-2 is present in both alpha cells and beta cells. As well, the results showed no minimal alpha cells were stained. PKR immunostaining was also done since PKR is a protein upregulated in response to enteroviral infections like CVB4. A strong correlation was found between PKR and vp1 immunopositivity which supports the findings that Dako antiserum is indicative of a persistent enteroviral infection. Two other antisera were used but the results using these were not conclusive. Results of the experiment have also linked vp1 infection to type 2 diabetes even if there is no autoimmunity. Since PKR production is a response of the infected endocrine cells to the disease, the outcome may be decreased insulin secretion. Reckoning with obesity as a predisposing factor, one may then expect adult-onset, Type 2 diabetes as a result. The paper presented a major diagnostic breakthrough that contrasted sharply with the longstanding notion about genetic predisposition being virtually the only explanation for the onset of Type 1 diabetes. The study revolutionizes the way diabetes will henceforth treated and preventive measures can now be taken. A development of a vaccine for enteroviral infections can lead to a reduction of juvenile diabetes cases worldwide. A breakthrough like this may well be worthy of a Nobel prize. Works Cited International Diabetes Foundation. â€Å"What is Diabetes† 13 June 2010. International Diabetes Foundation. 2 May 2011 Richardson, S. J. et al. â€Å"The Prevalence of Enteroviral Capsid Protein vp1 Immunostaining in Pancreatic Islets in Human Type 1 Diabetes.†

Euroland food Essay Example for Free

Euroland food Essay In early January 2001, the senior-management committee of Euroland Foods was to meet to draw up the firm’s capital budget for the new year. Up for consideration were 11 major projects that totaled more than â‚ ¬316 million. Unfortunately, the board of directors had imposed a spending limit on capital projects of only â‚ ¬120 million; even so, investment at that rate would represent a major increase in the firm’s current asset base of â‚ ¬965 million. Thus, the challenge for the senior managers of Euroland Foods was to allocate funds among a range of compelling projects: new-product introduction, acquisition, market expansion, efficiency improvements, preventive maintenance, safety, and pollution control. The Company Euroland Foods, headquartered in Brussels, Belgium, was a multinational producer of high-quality ice cream, yogurt, bottled water, and fruit juices. Its products were sold throughout Scandinavia, Britain, Belgium, the Netherlands, Luxembourg, western Germany, and northern France. (See Exhibit 1 for a map of the company’s marketing region.) The company was founded in 1924 by Theo Verdin, a Belgian farmer, as an offshoot of his dairy business. Through keen attention to product development and shrewd marketing, the business grew steadily over the years. The company went public in 1979, and, by 1993, was listed for trading on the London, Frankfurt, and Brussels exchanges. In 2000, Euroland Foods had sales of almost â‚ ¬1.6 billion. Ice cream accounted for 60 percent of the company’s revenue; yogurt, which was introduced in 1982, contributed about 20 percent. The remaining 20 percent of sales was divided equally between bottled water and fruit juices. Euroland Foods’ flagship brand name was â€Å"Rolly,† which was represented by a fat dancing bear in farmer’s clothing. Ice cream, the company’s leading product, had a loyal base of customers who sought out its high-butterfat content, large chunks of chocolate, fruit, and nuts, and wide range of original flavors. This case was prepared by Casey Opitz and Robert F. Bruner and draws certain elements from an antecedent case by them. All names are fictitious. The financial support of the Batten Institute is gratefully acknowledged. The case was written as a basis for class discussion rather than to illustrate effective or ineffective handling of an administrative situation. Copyright ï £ © 2001 by the University of Virginia Darden School Foundation, Charlottesville, VA. All rights reserved. To order copies, send an e-mail to [emailprotected] No part of this publication may be reproduced, stored in a retrieval system, used in a spreadsheet, or transmitted in any form or by any means—electronic, mechanical, photocopying, recording, or otherwise—without the permission of the Darden School Foundation. Euroland Foods’ sales had been static since 1998 (see Exhibit 2), which management attributed to low population growth in northern Europe and market saturation in some areas. Outside observers, however, faulted recent failures in new-product introductions. Most members of management wanted to expand the company’s market presence and introduce more new products to boost sales. These managers hoped that increased market presence and sales would improve the company’s market value. Euroland Foods’ stock was currently at 14 times earnings, just below book value. This price/earnings ratio was below the trading multiples of comparable companies, and it gave little value to the company’s brands. Resource Allocation The capital budget at Euroland Foods was prepared annually by a committee of senior managers, who then presented it for approval to the board of directors. The committee consisted of five managing directors, the prà ©sident directeur-gà ©nà ©ral (PDG), and the finance director. Typically, the PDG solicited investment proposals from the managing directors. The proposals included a brief project description, a financial analysis, and a discussion of strategic or other qualitative considerations. As a matter of policy, investment proposals at Euroland Foods were subject to two financial tests, payback and internal rate of return (IRR). The tests, or hurdles, had been established in 1999 by the management committee and varied according to the type of project: Minimum In January 2001, the estimated weighted-average cost of capital (WACC) for Euroland Foods was 10.6 percent. In describing the capital-budgeting process, the finance director, Trudi Lauf, said, We use the sliding scale of IRR tests as a way of recognizing differences in risk among the various types of projects. Where the company takes more risk, we should earn more return. The payback test signals that we are not prepared to wait for long to achieve that return. Ownership and the Sentiment of Creditors and Investors Euroland Foods’ 12-member board of directors included three members of the Verdin family, four members of management, and five outside directors who were prominent managers or public figures in northern Europe. Members of the Verdin family combined owned 20 percent of Euroland Foods’ shares outstanding, and company executives combined owned 10 percent of the shares. Venus Asset Management, a mutual-fund management company in London, held 12 percent. Banque du Bruges et des Pays Bas held 9 percent and had one representative on the board of directors. The remaining 49 percent of the firm’s shares were widely held. The firm’s shares traded in Brussels and Frankfurt. At a debt-to-equity ratio of 125 percent, Euroland Foods was leveraged much more highly than its peers in the European consumer-foods industry. Management had relied on debt financing significantly in the past few years to sustain the firm’s capital spending and dividends during a period of price wars initiated by Euroland. Now, with the price wars finished, Euroland’s bankers (led by Banque du Bruges) strongly urged an aggressive program of debt reduction. In any event, they were not prepared to finance increases in leverage beyond the current level. The president of Banque du Bruges had remarked at a recent board meeting, Restoring some strength to the right-hand side of the balance sheet should now be a first priority. Any expansion of assets should be financed from the cash flow after debt amortization until the debt ratio returns to a more prudent level. If there are crucial investments that cannot be funded this way, then we should cut the dividend! At a price-to-earnings ratio of 14 times, shares of Euroland Foods common stock were priced below the average multiples of peer companies and the average multiples of all companies on the exchanges where Euroland Foods was traded. This was attributable to the recent price wars, which had suppressed the company’s profitability, and to the well-known recent failure of the company to seize significant market share with a new product line of flavored mineral water. Since January 2000, all the major securities houses had been issuing â€Å"sell† recommendations to investors in Euroland Foods’ shares. Venus Asset Management had quietly accumulated shares during this period, however, in the expectation of a turnaround in the firm’s performance. At the most recent board meeting, the senior managing director of Venus gave a presentation in which he said, Cutting the dividend is unthinkable, as it would signal a lack of faith in your own future. Selling new shares of stock at this depressed price level is also unthinkable, as it would impose unacceptable dilution on your current shareholders. Your equity investors expect an improvement in performance. If that improvement is not forthcoming, or worse, if investors’ hopes are dashed, your shares might fall into the hands of raiders like Carlo de Benedetti or the Flick brothers.1 At the conclusion of the most recent meeting of the directors, the board voted unanimously to limit capital spending in 2001 to â‚ ¬120 million. Members of the Senior-Management Committee Seven senior managers of Euroland Foods would prepare the capital budget. For consideration, each project had to be sponsored by one of the managers present. Usually the decision process included a period of discussion followed by a vote on two to four alternative capital budgets. The various executives were well known to each other: Wilhelmina Verdin (Belgian), PDG, age 57. Granddaughter of the founder and spokesperson on the board of directors for the Verdin family’s interests. Worked for the company her entire career, with significant experience in brand management. Elected â€Å"European Marketer of the Year† in 1982 for successfully introducing low-fat yogurt and ice cream, the first major roll-out of this type of product. Eager to position the company for long-term growth but cautious in the wake of recent difficulties. Trudi Lauf (Swiss), finance director, age 51. Hired from Nestlà © in 1995 to modernize financial controls and systems. Had been a vocal proponent of reducing leverage on the balance sheet. Also had voiced the concerns and frustrations of stockholders. Heinz Klink (German), managing director for Distribution, age 49. Oversaw the transportation, warehousing, and order-fulfillment activities in the company. Spoilage, transport costs, stock-outs, and control systems were perennial challenges. Maarten Leyden (Dutch), managing director for Production and Purchasing, age 59. Managed production operations at the company’s 14 plants. Engineer by training. Tough negotiator, especially with unions and suppliers. A fanatic about production-cost control. Had voiced doubts about the sincerity of creditors’ and investors’ commitment to the firm. Marco Ponti (Italian), managing director for Sales, age 45. Oversaw the field sales force of 250 representatives and planned changes in geographical sales coverage. The most vocal proponent of rapid expansion on the senior-management committee. Saw several opportunities for ways to improve geographical positioning. Hired from Unilever in 1993 to revitalize the sales organization, which he successfully accomplished. De Benedetti of Milan and the Flick brothers of Munich were leaders of prominent hostile-takeover attempts in recent years. Fabienne Morin (French), managing director for Marketing, age 41. Responsible for marketing research, new-product development, advertising, and, in general, brand management. The primary advocate of the recent price war, which, although financially difficult, realized solid gains in market share. Perceived a â€Å"window of opportunity† for product and market expansion and tended to support growth-oriented projects. Nigel Humbolt (British), managing director for Strategic Planning, age 47. Hired two years previously from a well-known consulting firm to set up a strategic-planning staff for Euroland Foods. Known for asking difficult and challenging questions about Euroland’s core business, its maturity, and profitability. Supported initiatives aimed at growth and market share. Had presented the most aggressive proposals in 2000, none of which were accepted. Becoming frustrated with what he perceived to be his lack of influence in the organization. Humbolt, Strategic Planning 1. Replacement and expansion of the truck fleet. Heinz Klink proposed to purchase 100 new refrigerated tractor-trailer trucks, 50 each in 2001 and 2002. By doing so, the company could sell 60 old, fully depreciated trucks over the two years for a total of â‚ ¬4.05 million. The purchase would expand the fleet by 40 trucks within two years. Each of the new trailers would be larger than the old trailers and afford a 15 percent increase in cubic meters of goods hauled on each trip. The new tractors would also be more fuel and maintenance efficient. The increase in number of trucks would permit more flexible scheduling and more efficient routing and servicing of the fleet than at present and would cut delivery times and, therefore, possibly inventories. It would also allow more frequent deliveries to the company’s major markets, which would reduce the loss of sales caused by stock-outs. Finally, expanding the fleet would support geographical expansion over the long term. As shown in Exhibit 3, the total net investment in trucks of â‚ ¬30 million and the increase in working capital to support added maintenance, fuel, payroll, and inventories of â‚ ¬3 million was expected to yield total cost savings and added sales potential of â‚ ¬11.6 million over the next seven years. The resulting IRR was estimated to be 7.8 percent, marginally below the minimum 8 percent required return on efficiency projects. Some of the managers wondered if this project would be more properly classified as â€Å"efficiency† than â€Å"expansion.† 2. A new plant. Maarten Leyden noted that Euroland Foods’ yogurt and ice-cream sales in the southeastern region of the company’s market were about to exceed the capacity of its Melun, France, manufacturing and packaging plant. At present, some of the demand was being met by shipments from the company’s newest, most efficient facility, located in Strasbourg, France. Shipping costs over that distance were high, however, and some sales were undoubtedly being lost when the marketing effort could not be supported by delivery. Leyden proposed that a new manufacturing and packaging plant be built in Dijon, France, just at the current southern edge of Euroland Foods’ marketing region, to take the burden off the Melun and Strasbourg plants. The cost of this plant would be â‚ ¬37.5 million and would entail â‚ ¬7.5 million for working capital. The â‚ ¬21 million worth of equipment would be amortized over 7 years, and the plant over 10 years. Through an increase in sales and depreciation, and the decrease in delivery costs, the plant was expected to yield after-tax cash flows totaling â‚ ¬35.6 million and an IRR of 11.3 percent over the next 10 years. This project would be classified as a market extension. 3. Expansion of a plant. In addition to the need for greater production capacity in Euroland Foods’ southeastern region, its Nuremberg, Germany, plant had reached full capacity. This situation made the scheduling of routine equipment maintenance difficult, which, in turn, created production scheduling and deadline problems. This plant was one of two highly automated facilities that produced Euroland Foods’ entire line of bottled water, mineral water, and fruit juices. The Nuremberg plant supplied central and western Europe. (The other plant, near Copenhagen, Denmark, supplied Euroland Foods’ northern European markets.) The Nuremberg plant’s capacity could be expanded by 20 percent for â‚ ¬15 million. The equipment (â‚ ¬10.5 million) would be depreciated over 7 years, and the plant over 10 years. The increased capacity was expected to result in additional production of up to â‚ ¬2.25 million a year, yielding an IRR of 11.2 percent. This project would be classified as a market extension. 4. Development and roll-out of snack foods. Fabienne Morin suggested that the company use the excess capacity at its Antwerp spice- and nut-processing facility to produce a line of dried fruits to be test-marketed in Belgium, Britain, and the Netherlands. She noted the strength of the Rolly brand in those countries and the success of other food and beverage companies that had expanded into snack-food production. She argued that Euroland Foods’ reputation for wholesome, quality products would be enhanced by a line of dried fruits and that name association with the new product would probably even lead to increased sales of the company’s other products among health-conscious consumers. Equipment and working-capital investments were expected to total â‚ ¬22.5 million and â‚ ¬4.5 million, respectively, for this project. The equipment would be depreciated over seven years. Assuming the test market was successful, cash flows from the project would be able to support further plant expansions in other strategic locations. The IRR was expected to be 13.4 percent, slightly above the required return of 12 percent for new-product projects. 5. Plant automation and conveyer systems. Maarten Leyden also requested â‚ ¬21 million to increase automation of the production lines at six of the company’s older plants. The result would be improved throughput speed and reduced accidents, spillage, and production tie-ups. The last two plants the company had built included conveyer systems that eliminated the need for any heavy lifting by employees. The systems reduced the chance of injury by employees; at the six older plants, the company had sustained an average of 223 missed-worker-days per year per plant in the last two years because of muscle injuries sustained in heavy lifting. At an average hourly total compensation rate of â‚ ¬14.00 an hour, more than â‚ ¬150,000 a year were thus lost, and the possibility always existed of more-serious injuries and lawsuits. Overall, cost savings and depreciation totaling â‚ ¬4.13 million a year for the project were expected to yield an IRR of 8.7 percent. This project would be classed in the efficiency category. 6. Effluent-water treatment at four plants. Euroland Foods preprocessed a variety of fresh fruits at its Melun and Strasbourg plants. One of the first stages of processing involved cleaning the fruit to remove dirt and pesticides. The dirty water was simply sent down the drain and into the Seine or Rhine Rivers. Recent European Community directives called for any wastewater containing even slight traces of poisonous chemicals to be treated at the sources, and gave companies four years to comply. As an environmentally oriented project, this proposal fell outside the normal financial tests of project attractiveness. Leyden noted, however, that the water-treatment equipment could be purchased today for â‚ ¬6 million; he speculated that the same equipment would cost â‚ ¬15 million in four years when immediate conversion became mandatory. In the intervening time, the company would run the risks that European Community regulators would shorten the compliance time or that the company’s pollution record would become public and impair the image of the company in the eyes of the consumer. This project would be classed in the environmental category. 7 and 8. Market expansions southward and eastward. Marco Ponti recommended that the company expand its market southward to include southern France, Switzerland, Italy, and Spain, and/or eastward to include eastern Germany, Poland, Czechoslovakia, and Austria. He believed the time was right to expand sales of ice cream, and perhaps yogurt, geographically. In theory, the company could sustain expansions in both directions simultaneously, but practically, Ponti doubted that the sales and distribution organizations could sustain both expansions at once. Each alternative geographical expansion had its benefits and risks. If the company expanded eastward, it could reach a large population with a great appetite for frozen dairy products, but it would also face more competition from local and regional ice-cream manufacturers. Moreover, consumers in eastern Germany, Poland, and Czechoslovakia did not have the purchasing power that consumers did to the south. The eastward expansion would have to be supplied from plants in Nuremberg, Strasbourg, and Hamburg. Looking southward, the tables were turned: more purchasing power and less competition but also a smaller consumer appetite for ice cream and yogurt. A southward expansion would require building consumer demand for premium-quality yogurt and ice cream. If neither of the plant proposals (i.e., proposals 2 and 3) was accepted, then the southward expansion would need to be supplied from plants in Melun, Strasbourg, and Rouen. The initial cost of either proposal was â‚ ¬30 million of working capital. The bulk of this project’s costs was expected to involve the financing of distributorships, but over the 10-year forecast period, the distributors would gradually take over the burden of carrying receivables and inventory. Both expansion proposals assumed the rental of suitable warehouse and distribution facilities. The after-tax cash flows were expected to total â‚ ¬56.3 million for southward expansion and â‚ ¬48.8 million for eastward expansion. Marco Ponti pointed out that southward expansion meant a higher possible IRR but that moving eastward was a less risky proposition. The projected IRRs were 21.4 percent and 18.8 percent for southern and eastern expansion, respectively. These projects would be classed in the market-extension category. 9. Development and introduction of new artificially sweetened yogurt and ice cream. Fabienne Morin noted that recent developments in the synthesis of artificial sweeteners were showing promise of significant cost savings to food and beverage producers as well as stimulating growing demand for low-calorie products. The challenge was to create the right flavor to complement or enhance the other ingredients. For ice-cream manufacturers, the difficulty lay in creating a balance that would result in the same flavor as was obtained when using natural sweeteners; artificial sweeteners might, of course, create a superior taste. In addition, â‚ ¬27 million would be needed to commercialize a yogurt line that had received promising results in laboratory tests. This cost included acquiring specialized production facilities, working capital, and the cost of the initial product introduction. The overall IRR was estimated to be 20.5 percent. Morin stressed that the proposal, although highly uncertain in terms of actual results, could be viewed as a means of protecting present market share, because other high-quality-icecream producers carrying out the same research might introduce these products; if the Rolly brand did not carry an artificially sweetened line and its competitors did, the Rolly brand might suffer. Morin also noted the parallels between innovating with artificial sweeteners and the company’s past success in introducing low-fat products. This project would be classed in the new-product category of investments. 10. Networked, computer-based inventory-control system for warehouses and field representatives. Heinz Klink had pressed unsuccessfully for three years for a state-of-the-art computer-based inventory-control system that would link field sales representatives, distributors, drivers, warehouses, and possibly even retailers. The benefits of such a system would be shorter delays in ordering and order processing, better control of inventory, reduction of spoilage, and faster recognition of changes in demand at the customer level. Klink was reluctant to quantify these benefits, because they could range between modest and quite large amounts. This year, for the first time, he presented a cash-flow forecast, however, that reflected an initial outlay of â‚ ¬18 million for the system, followed by â‚ ¬4.5 million in the next year for ancillary equipment. The inflows reflected depreciation tax shields, tax credits, cost reductions in warehousing, and reduced inventory. He forecast these benefits to last for only three years. Even so, the project’s IRR was estimated to be 16.2 percent. This project would be classed in the efficiency category of proposals. 11. Acquisition of a leading schnapps2 brand and associated facilities. Nigel Humbolt had advocated making diversifying acquisitions in an effort to move beyond the company’s mature core business but doing so in a way that exploited the company’s skills in brand management. He had explored six possible related industries in the general field of consumer packaged goods, and determined that cordials and liqueurs offered unusual opportunities for real growth and, at the same time, market protection through branding. He had identified four small producers of well-established brands of liqueurs as acquisition candidates. Following exploratory talks with each, he had determined that only one company could be purchased in the near future, namely, the leading private European manufacturer of schnapps, located in Munich. The proposal was expensive: â‚ ¬25 million to buy the company and â‚ ¬30 million to renovate the company’s facilities completely while simultaneously expanding distribution to new geographical markets. The expected returns were high: after-tax cash flows were projected to be â‚ ¬198.5 million, yielding an IRR of 27.5 percent. This project would be classed in the newproduct category of proposals. Conclusion Each member of the management committee was expected to come to the meeting prepared to present and defend a proposal for the allocation of Euroland Foods’ caital budget of â‚ ¬120 million. Exhibit 3 summarizes the various projects in terms of their free cash flows and the investment-performance criteria. Any of various strong dry liquors, such as a strong Dutch gin. Definition borrowed from American Heritage ® Dictionary of the English Language, 4th ed. UVA-F-1356 Exhibit 1 EUROLAND FOODS S.A. Nations Where Euroland Competed Note: The shaded area in this map reveals the principal distribution region of Euroland’s products. Important facilities are indicated by the following figures: 1 The effluent treatment program is not included in this exhibit. The equivalent annuity of a project is that level annual payment that yields a net present value equal to the NPV at the minimum required rate of return for that project. Annuity corrects for differences in duration among various projects. In ranking projects on the basis of equivalent annuity, bigger annuities create more investor wealth than smaller annuities. This reflects â‚ ¬16.5 million spent both initially and at the end of year 1. 4 Free cash flow = incremental profit or cost savings after taxes + depreciation investment in fixed assets and working capital. Franchisees would gradually take over the burden of carrying receivables and inventory. 6 â‚ ¬25 million would be spent in the first year, â‚ ¬30 million in the second, and â‚ ¬5 million in the third. 2 View as multi-pages

Performance Appraisal Essay -- Business, Employees Participation

This paper assesses the Human Resource practices of employee participation and involvement and their relationship with productivity. An attempt will be made to distinguish between participation and involvement. Also the paper will focus on development and changing trends of employee participation and the evaluation of these participation schemes with respect to their depth, level, scope and form. Finally, a search into whether employee participation and involvement has a bearing on productivity will be considered. In recent times, a key feature of management practice has been the implementation of effective human development strategies to enhance organisational productivity. Human resource management is considered an important element in achieving an organization’s success and a means of gaining competitive advantage (Armstrong 2009).Again; it is common to have management grant some level of participation and involvement to employees concerning core decisions within the organisation, as researches have proved a link between employee involvement and participation having a positive bearing on workplace productivity and performance (Belanger 2000). Employee participation is promoted for different reasons and embedded in various institutional settings across industries and countries due to influences from the legal, economic, political framework found in each country .Thus the level of participation granted employees and the degree and methods of which employers are willing to use in workforce management differ everywhere (Dundon & Wilkinson2009). Participation and involvement as concepts are by definition intertwined and this makes it difficult to distinguish between them. However, some authors have attempted defining them... ...stantive. In conclusion, though it very difficult to justify empirically whether or not employee participation and involvement can increase a firm’s productivity; it can be said from a synthesis of the above discussion that productivity is dependent on several factors including employee participation and involvement. However to increase productivity, employers should adopt and implement the right strategy taking cognisance of organisational goals and existing work environment. In lieu of the above, Youndt et al. (1996) puts it so succinctly that employee involvement and participation is essential in the a firm’s production process since employees provide organizations with an important source of sustainable competitive advantage and that the effective management of human capital, not physical capital may be the ultimate determinant of organisational performance.

Global village Essay

America was a time of challenging authority and established conventions. It was into this era that a Professor of Media studies at Toronto University rose to media personality status. Marshall Mcluhan is famous for introducing society to catchy aphorisms such as â€Å"the medium is the message†. Although his theories have always been contested, they were popular at the time and are currently enjoying a revival. One such theory is his vision of the â€Å"Global Village† which I will discuss in this essay. To understand the term, a comprehension of some of his other ideas is necessary. Mcluhan was influenced by Harold Adams Innis who suggested that each medium of communication had a time â€Å"bias† which affected the stability of society. In short, he saw that â€Å"time biased† media such as stone carving would endure time and lead to a stable society. â€Å"Space biased† media, such as papyrus, could easily be revised and lead to an unstable culture (Meyrowitz 1985:17). Mcluhan went beyond this to suggest that different media have â€Å"sensory bias† (Postman went beyond this to argue that the medium contains an â€Å"ideological bias†). Mcluhan saw each new media invention as an extension of some human faculty. In The Medium is the Massage he notes, â€Å"All new media are extensions of some human faculty† (Mcluhan and Fiore 1967:26). The book illustrates some examples; the wheel of the foot, the book of the eye, clothing of the skin and electronic circuitry of the central nervous system. In terms of the â€Å"global village† the last extension is the most important. He saw us as breaking our ties with a local society and, through our new electronic extensions, connecting globally to a new world of total involvement. â€Å"We now live in a Global Village†¦a simultaneous happening† (Mcluhan & Fiore 1967:63). He refers to the village as a global community, existing with a level of connection associated with small rural settlings. We can see evidence for this in terms of what is sometimes termed an â€Å"always on† culture. News travels instantaneously across the globe, 1 in 6 people own a mobile phone (Guardian 2002) and the Internet smashes old barriers of communication. However, the Internet was in its infancy when Mcluhan used the term, which was first used in response to radio. There is some debate over the origin of the term â€Å"global village†. Eric Mcluhan writes that James Joyce reffered to a similar phrase, as did Wyndham Lewis. His opinion is that his father was probably already developing the concept and found it referenced in Lewis’ work afterwards. Mcluhan’s view of the â€Å"Global Village† was positive. He saw it championing greater social involvement and wrote, â€Å"In an electronic information environment, minority groups can no longer be ignored† This is a technological determinist attitude as it holds the medium as the single key to their involvement. Mcluhan also notes, â€Å"there is absolutely no inevitability as long as there is a willingness to contemplate what is happening† (Mcluhan and Fiore 1967:25). This is rather at odds with some of Mcluhan’s other material. He often makes poetically powerful statements about our helplessness in the face of technology (â€Å"All media work us over completely† (Mcluhan & Fiore 1967:26)). Digital TV offers increasing interactivity with Internet functions such as e-mail and online banking available next to greater entertainment choices. It is being put to an alternative use in sheltered housing by allowing residents in difficulty to contact the manager; an example of how new technology is including minority groups. However, with the advent of digital TV the Government has come under pressure to sell the broadcasting spectrum that analogue occupies and is planning to do so before 2010. The effects of this look set to create a greater divide than the one it healed. 50% of homes currently have digital TV but a third of homes are unable to receive digital TV at all. A report by the Department of Trade and Industry found that 6% of the population are likely to object to the switch-off based on the cost of upgrading and the belief that we watch too much TV (The Observer, 2004). If the analogue signal were to be switched off, those who couldn’t (or wouldn’t) receive digital TV would have no access to TV. The gap between rich and poor would accelerate and a greater social divide would exist. Technological Determinists refer to a â€Å"technological revolution† and since the invention of this term there has been concern for those left outside. The issue is more complex than Mcluhan presents it and subject to factors beyond that of just the medium. In Mcluhan’s time the Internet was far from the widespread facility it is today. He died in 1980, but only 5 years later the system to which the phrase â€Å"online community† is most pertinent was operational. Internet forums allow a number of people across the globe to converse in real time. The Internet seems to provide the most convincing argument for the â€Å"global village†. With broadband most actions are instant, allowing the user to converse, transfer money, view information and order products regardless of geography. Mcluhan’s idea of electronic circuitry extending the nervous system is easier to comprehend when you consider someone sitting down at a computer. The physical action of typing becomes the cause, but the effect is realised in an electronic global network. Meyrowitz notes how â€Å"At one time, parents had the ability to discipline a child by sending the child to his or her room-a form of ex-communication from social interaction† (Meyrowitz 1985:Preface). This is no longer the case. The Internet offers the possibility of extending our central nervous system across the globe. It is intrinsic in today’s society and much has been written over its social effects. Wellman and Gulia remark, â€Å"those on either side of this debate assert that the Internet will create either wonderful new forms of community or will destroy communication altogether† (Wellman: â€Å"The Networked Community†). The reality is unlikely to be as clear as this (although Mcluhan’s â€Å"global village† would suggest that it is). Meyrowitz has argued that new media blur the boundaries between public and private behaviour (Meyrowitz 1985:93-114). The same headline in a newspaper and read by a newsreader are two different messages. Print media does not invite the same depth of character analysis that TV does. The public broadcast begins to merge a private situation and invites a personal reading of the presenter. The personal homepage is an explicit example of the blurring between public and private boundaries. People from all walks of life are making available to the connected world their presentation of themselves. Cheung notes how it can be emancipatory as it allows you to rehearse your presentation (Cheung 2000). Unlike face-to-face communication you can refine your presentation until you are content. Mcluhan envisaged the â€Å"global village† as creating a greater level of social involvement and to some extent we can see this happening with the personal homepage. Individuals are reaching out to a global mass audience to say, â€Å"this is me†. Grosswiler notes that Mcluhan â€Å"would have agreed with the idea that electronic media increase the desire for closeness and intimacy in the Global Village† (Grosswiler 1998:118). However there is a problem in defining what we mean by â€Å"closeness and intimacy†. A personal webpage is more personal than the BBC homepage but not as personal as face-to-face communication. Mcluhan would argue that the â€Å"closeness and intimacy† on the personal webpage is the only type that exists as we live in the â€Å"global village†. For Mcluhan there was no other village and intimacy could be with anyone, anywhere. There is a tendency by those who consider the Internet in a technologically determinist way to view it in isolation. The Internet is for most people not the totality of their social interaction, although it is becoming increasing possible to live your life without human contact. It is possible to order almost everything you could need using the Internet, yet town centres still exist. I may talk to friends online but the majority of communication with them will be face-to-face. Mcluhan is often accused of exaggerating his conclusions and this is evident. While the personal webpage is popular it doesn’t provide a substantial system of interaction. It also clear that while a minority of people make friends online, face-to-face interactions comprise the majority. Mcluhan’s famous aphorism â€Å"the medium is the message,† represents the belief that the medium itself has social impact of which the masses are usually considered to be unaware. If the power of the media is so great, how is it that determinists such as Mcluhan can stand outside of it to comment? Furthermore Mcluhan thought that as soon as we are aware of something as environment, a greater process must be in effect (Mcluhan, Eric). However, Mcluhan was considered knowledgeable enough to sit on a board set up to examine â€Å"the totality of communications problems in modern society† (McBride cited in Briggs and Burke 2002:258-260). The outcome of this report would have made interesting reading but unfortunately political conditions halted proceedings. Maybe I would be discussing a different concept if the report had gone ahead. Mcluhan once remarked that the one thing a fish is not aware of is water. The water determines everything the fish does yet the fish is blissfully unaware. The point is that we are the fish and technology our water. However this doesn’t prove the argument, it simply explains it. At first glance the phrase appears clever yet contains no empirical evidence and is typical of Mcluhan’s inventive and persuasive useful of language. Mcluhan’s global village is perceived as optimistic. Yet a Marxist interpretation offered by Ang notes that â€Å"the making of the â€Å"global village† can be rewritten as the transformation, or domestication, of the non-Western Other in the name of capitalist modernity† (Ang 1996:150-180 cited in Grosswiler 1998:142). While the idea of the spread of communication remains constant, it is seen to destroy individual non-western cultures to make way for capitalist exploitation. The sociologist Tom Nairn argues that while Mcluhan’s â€Å"global village† could be reality, it is prevented from being so by the social forms of capitalism† (Nairn 1968:150 cited in Grosswiler 1998:34). He is not denying that it is achievable, but notes, â€Å"The potential of electric media is, in fact, in contradiction with a great deal of the actual social world†. He accuses Mcluhan of creating myths and ignoring the contradictions of his theory. The graphic below compare the distribution of Internet routers and the global population. (Soon-Hyung Yook, Hawoong Jeong, and Albert-Laszlo Barabasi at http://www. cybergeography. org/atlas/geographic. html) It is obvious from the map that the majority of the world is not connected. According to this the â€Å"global village† is made up of a minority of the worlds population. This is a model far from creating greater social involvement and has the potential to create a global divide between the connected and the unconnected. In my introduction I cited a statistic claiming that 1 in 6 people own a mobile phone in support of the â€Å"global village† concept. As with Mcluhan’s aphorisms this initially seems persuasive but closer inspection reveals the truth. The statistic suggests proportionality. As Briggs and Burke explain, â€Å"While there were 600 million telephones in the world in 1982, half the world’s population lived in countries which together had fewer than ten million†. Again this undermines the â€Å"global village† vision and adds empirical weight to Nairn’s criticism that the potential of the media is in contradiction with reality. As with the Internet, the â€Å"global village† is presented here as almost exclusively existing between developed western countries. Mcluhan’s vision dictated that minorities couldn’t fail to be incorporated, yet they have been excluded by virtue of being unconnected. Furthermore the Marxist view upholds that where third-world nations are included, it is only as means of stripping them of identity for capitalist ends. These points considered, it seems that Mcluhan’s vision is not a reality. Much of the world is unconnected and I need cite no evidence that it has not led to world peace. However, it should be noted that Africa is currently leading the way in the realms of mobile phone ownership. It has become the first continent in which the number of mobile phone users exceeds that of landline subscribers. A report â€Å"has estimated that there will be 60 million people using mobile phones by the end of the year – more than double the 27 million who have a landline† and mobile phone ownership is growing at an annual rate of 65%, double the global average (Guardian, May 2004). It seems that we may be fast heading toward a â€Å"global village†. However even with Africa’s growth in mobile phone ownership, this still only brings the total to 6% of the population (Guardian, May 2004) and Internet access is considerably lower. While it may be true that a virtual village has been created, it is far from the all-inclusive global vision that Mcluhan prophesised.

What is the history of UK tobacco taxation policy, what are the outcomes from the past to date?

Introduction The tobacco epidemic is one of the biggest public health threats the world has ever faced (WHO). Research has shown that there are 1.1 billion smokers in the world today and if this current number continues to rise at the current rate, then that number is expected to rise to 1.6 billion by the year 2025 (WHO). Tobacco smoke is harmful to smokers and harms nearly every organ of the body, diminishing a person`s overall health. Millions of people have health problems caused by smoking tobacco and it is a leading cause of cancer causing cancers of the lung, larynx, mouth, pancreas, stomach, as well as acute myeloid leukemia and cardiovascular diseases. Around the world smoking causes not only diseases and disability, it kills enormous numbers of people. As research has shown tobacco is responsible for approximately 443,000 deaths – one in every five deaths – each year in the United States (U.S DoH, 2010)In the United Kingdom, it is responsible for more than 120,000 deaths a year, more than all other drugs combined (Peto et al., 1994). Treating smoking related diseases costs the National Health Service in excess of ?1.5 thousand million a year. Furthermore, a report by the Policy Exchange in 2010 estimated the total cost to society of the smoking to be ?13.74 billion (bn); ?2.7bn includes cost to the NHS but also the loss in productivity from smoking breaks (?2.9 bn) and increased absenteeism (?2.5bn). As the Policy Exchange estimated, costs also include: the cost of fires (?507m), the loss of economic output from the death of smokers (?4.1bn) and passive smokers (?713m) In the 2011-12 financial year, the Government spent ?88.2 million on the stop smoking services in the United Kingdom alone plus additional ?66.4 million on medicinal aids.The rise of tobacco taxation The United Kingdom Government already intervenes in many ways to prevent, minimize the consequences of the harms caused by smoking. In an effort to reduce the number of smoking-related deaths, the Department of Health has introduced a number of measures including media and education campaigns about the dangers and harms of tobacco smoke, stop-smoking and nicotine replacement therapies – available through the NHS service, a comprehensive ban on tobacco advertising and promotion and regulation of the contents and labeling of tobacco products. However, since evidence shows that price increases have a major effect on decreasing both smoking prevalence and consumption above all other tried and tested measure, increasing the price has therefore become the main tool in the policy of the United Kingdom to reduce smoking (BMA, 2010). Cigarettes, which are the most popular of all tobacco products in England, are now sold at historically exorbitant prices. In order to understand how the prices of tobacco products have become so high, it is therefore necessary to first gain an overview of the history of the tobacco tax and its development. Somewhat surprisingly, the United Kingdom has a very long history of tobacco taxation policy. Excise tax on tobacco was first introduced only one century after tobacco first was introduced into the United Kingdom in 1660 – although the present framework of the specific and ad valorem excise duty on cigarettes was introduced in 1976 in order to ease tax harmonization within the EEC. However, it was then not until the past two decades that tobacco taxation really became the main tool and policy in fighting the ills of smoking on society.From November 1993 to November 1999 there was a clear commitment made by the government to increase tobacco duties annually in real terms, in itially by at least 3% on average per annum. This was carried out diligently for a while until in July 1997 the Labour Government announced it would raise cigarette taxes by at least 5% above the rate of inflation each year. This new commitment was carried through in both the 1998 and 1999 budgets, but in November 1999 the Chancellor abandoned this policy. Instead, it was announced that extra revenue raised from future tobacco tax rises would be spent on health care of Great Britain. Thus, from 2001 until 2008 tobacco taxes rose only in line with inflation. However, in 2009, tobacco duties were increased again by 2% on the basis of a deflationary forecast in the Retail Price Index of – 3%, therefore representing increase an on 5% in real terms (HM Treasury, 2009) The Chancellor then announced in 2010, that tobacco duty would rise by 1% above inflation for the current year. Furthermore, a commitment was made to rising tobacco duty by 2% above inflation from 2011 to 2014. Th is was implemented by the current new Conservative-led coalition Government in the 2011 Budget. Moreover, legislation was introduced in the Finance Act 2012 to increase the duty rates for all tobacco products by 5% above the rate of inflation (based on RPI) from the 21st March 2012. This added 37 pence to the price of 20 cigarettes, 12 pence to the price of pack of five small cigars, 37 pence to the price of a 25g pouch of hand-rolling tobacco, and 20 pence to the price of a 25g pouch of a pipe tobacco (HM Treasury, 2012). Thus one can perceive that although it is not a consistent implementation of policy, there is a growing severity in the percentage of tax. Against the effects of increased taxation the tobacco industry, however, has been fighting back by keeping the price of its cheapest cigarettes almost static despite various increases in tobacco taxes. This therefore has had an effect in limiting the effectiveness of the United Kingdom’s public health policy to reduce s moking through higher prices (Bath University Tobacco Control Research Group).As a result, the price of cheaper cigarettes has remained almost unchanged since 2006 and their market share has doubled compared to expensive premium cigarettes. This therefore suggests that as cigarette taxes are raised, many smokers will down trade to cheaper cigarettes and just carry on smoking.Criticisms of the tobacco taxSince the Government started launching a full-scale attack on the tobacco industry, a lot has been written about the Tobacco taxation policy. A number of studies have shown that taxes can indeed be significant in reducing smoking. By way of example, John A. Bishop and Jang H. Yoo (1985) determined that the consumption of cigarettes is significantly affected by taxes that are levied on the tobacco products. The tax, they found, had more of an effect on consumption than did any other interventions previously implemented. Additionally, W. Kip Viscusi (1990) found that excise taxes disco urage smoking by serving as a monetary cost for the risks associated with smoking. From this it can be perceived that raising tobacco prices are therefore one of the most effective means of reducing tobacco use, especially among price-sensitive smokers such as younger member of society and people with low incomes. The specific question of whether the youth are more or less responsive to prices than adults, has been examined in a number of studies using individual-level data (Lewit, et al., 1981; Lewit and Coate, 1982; Grossman et al., 1983; Wasserman et al., 1991; Chaloupka and Grossman, 1996; Farrelly, et al., 1998, and Tauras and Chaloupka, 1998). However, findings from those studies are mixed. The earlier studies on this issue (Lewit, et al., 1981; Lewit and Coate, 1982; and Grossman et al., 1983) found that the youth are more sensitive to prices than are adults; however, they are far more likely to smoke. Interestingly, a recent study in the United Kingdom found that smoking cessation before middle age avoids more that 90% of the lung cancer mortality risk attr ibutable to tobacco which may affect the younger members of society’s views on the risks associated with it and may lessen the health warnings (Peto et al, 2000). It can also be seen that studies from high-income countries are consistent with those from low and middle-income countries, in that they both find strong and consistent evidence that increases in the prices of tobacco products lead to the significant reductions in cigarette smoking regardless of location or the country’s wealth. However, a number of other arguments have been raised for tobacco taxation policy and need to be considered. To elucidate, there are a number of political, economic, and social arguments that have long been used as arguments against significant tax increases in tobacco taxes. It has been argued by critics that higher tobacco taxes will lead to increased smuggling and other related criminal activity such as black market cigarettes sold without tax, or even encourage fake cigarettes than can be even worse for health. A second common objection to tobacco tax increases is that they will usually fall disproportionately on the poor who have less expendable income to indulge such habits compared to wealthy individuals who will not notice the increase so much. Growing amounts of literature suggest that tobacco tax increases might be progressive (Gabe, 2009). As discussed above, several studies have concluded that people who live on a lower income are more responsive to changes in cigarettes prices than higher income persons, implying that high taxes reduce smoking by more in lower income groups. A final major argument that is often employed in the debate over increased cigarettes taxes is that these tax increases would lead to reductions in employment. As HM Reve nue and Customs has estimated, in the United Kingdom the tobacco industry employs around 17,000 people in direct manufacture in the tobacco trade alone (HM Revenue & Customs, 2010). As shown, the significant consideration on the current literature on tobacco has been the critical analysis of Tobacco taxation policy, but there has been shown to be little to answer the question about the actual stakeholders involved in the policy itself and what determines their actual positions and interest. Therefore, to shed some valuable light on this, the stakeholder analysis will be used in this essay. Moreover, the value creation framework will also be used in order to understand the hypothesized causal chain of how political policy can exert influence on tobacco use behavior. Finally, available empirical data provided by HM Revenue and Customs will be used to base the judgments on both quantitative and qualities data. Identifying the stakeholders of Tobacco taxation policyTobacco control strategist’s need finely honed analytical skills in order to identify all the stakeholders involved in tobacco taxation policy and to determine their positions through research and interviews of each stakeholder. In addition, they will also need to assess each stakeholder`s relative power and influence over other stakeholders. On the basis of this analysis, strategists from tobacco control must therefore facilitate an alliance between the supportive and the neutral groups by accentuating common interests and goals, emphasizing the shared benefits of a tobacco tax increase. Chevalier identifies three key attributes to be examined in a stakeholder analysis. 1. Power (authoritative, command and control and legislative power) 2. Legitimacy (righteousness, impartiality or technical credibility)3. Sense of urgency or interests with regard to the subject matter. This will therefore be utilized in the examination of the different types of stakeholders this essay will identify. Figure 1. Stakeholder typology. Source: Mitchell et.al. (1997) The possible combination of the attributes in Figure 1 above explains the different types of stakeholders in their main groups. In sum, definitive stakeholders possess all three of the attributes mentioned by Chevalier. Dependent stakeholders, however, they have keen interests and legitimacy but no power. Contrastingly, dominant stakeholders have power and legitimacy but have no urgency or interest. Dangerous stakeholders on the other hand have power and a keen interest but not legitimacy. Moreover, dangerous stakeholders do not possess the technical expertise and wisdom and as such could do more harm than good in the attempt to increase tobacco taxes. Figure 1. helps us to understand which of the stakeholders are likely to support, and which are likely to oppose an increase in excise tax for tobacco products. I shall now explain and elucidate the major four groups that appear from these six types:Group 1: Bureaucrats 1. Excise Department within the Treasury. 2.National Tobacco Control office and Ministry of Health. 3.Local governments. The first of this group, the Excise Department, is within the Ministry of Finance and is usually interested in revenue generation and thus supports the tobacco tax increases. The Customs Department Officers and their policy, however, can also overvalue the effect of tobacco tax rise on smuggling. Unless they are brought on board through incentive schemes and advocacy, they may be against tax increases. However, if confiscation incentives are attractive then they may also support tax rises on tobacco and tobacco related products. The Fiscal Policy Office and the Bureau of Budget might have a more conservative view about tax increases in general, but they would be likely to support an increase of taxes on tobacco products. The Ministry of Health and National Tobacco control office are usually strongly supportive of decreasing tobacco product consumption through economic and non-price measures. They are the most legitimate with keen interests but no power in law. They therefore have to form an alliance with the Excise Department and other stakeholders to ensure the adoption of a tax increase on tobacco products. Local Governments also generally supports an excise tax because it usually means more revenue for local government units.Group 2: Tobacco Industry. 1.Local manufacturers. 2.Tobacco industry 3.Importers (the proxies of the transitional tobacco industry) 4.Tobacco growers group and association, local tobacco growing industry. As evidence shows, as it is perhaps be expected, the Tobacco Industry resists any and all tobacco tax increases, because this results in a lower profit margin for its stakeholders. The Tobacco Industry`s own documents they disseminate prove that the industry can resort to dishonorable tactics to persuade governments to maintain the lowest possible retail price for tobacco products. For example, when ad valorem taxes are used, manufacturers have been known to sell cigarettes to a related marketing company at an artificial low price, therefore reducing their tax liability. In the case of absence of good governance the tobacco industry may provide direct and indirect incentives to government official to block or even delay actions to raise tobacco excise taxes. In this situation the role of non-governmental organizations (NGOs) is critical as an NGO can bring unethical practices to the attention of the public; they are also able to apply pressure on government officials to remain accoun table to the population.Group 3: NGO and media 1.Community-based organizations 2.Civic organizations 3.Media 4.Other special interests groups. The NGO community can be characterized as a very demanding stakeholder, because they have a strong interest in protecting health against tobacco; therefore, NGOs will support tax increase measures. When, they are equipped with knowledge on the subject matter, they become legitimate dependent stakeholders. Thus, the crucial role of NGOs acting a society`s â€Å"watch dogs†. The media`s role is from a different angle and is to inform the public about the issues surrounding the debate on tobacco taxes, its increases and decreases. Accordingly, the media can have a huge influence on tobacco awareness and taxation as the media can shape and influence public opinion. Media that is accurately briefed on the benefits of tax increases to reduce tobacco consumption can, however, be transformed into legitimate stakeholders who support increasing the tobacco taxes. Although it should not be forgotten that the tobacco industry also had the ability to apply pressure on the media, through d irect bribes or the threat of withholding advertising revenue, in order to discredit the value of tobacco tax increases. So they therefore are a group that could go both ways.Group 4: Academia and professional associations.1.Economists. 2.Physician`s groups. 3.Health associations (Cancer society, heart associations etc.) 4.Other health professionals group. The academic community and the professional community are to be considered as dependent stakeholders. They have both legitimacy and an interest in the subject matter but no decision making power. However, this category of stakeholders can play significant role as credible experts in validating the evidence provided to the media and the general public. Applying the value creation framework. The value creation framework was developed by International Tobacco Control (2006) in order to measure the impacts of tobacco control policy. Figure 2. This is a conceptual model illustrating a hypothesized casual chain of how policy exerts influence on tobacco use behavior. The conceptual model (figure 2) assumes that policy ultimately has an influence on behavior through a specific casual chain of psychological events as can be seen in the diagram. It is a general framework for thinking about policy and its effects on a broad array of important psychosocial and behavioral variables, and for testing how policy distinctions relate to their effectiveness.From the framework it can be seen that policy potentially affects individuals due to a variety of psychosocial and behavioral variables, of which there are two classes. 1. The most immediate effects are those on the policy-specific variables – that is, price which affects perceived costs of cigarettes. This is the price of tobacco products, which has increased since policy-makers started interventions to date. 2. Psychosocial mediators, which are conceptually distant from the policy and which theorized to be affected by multiple means, not just policies. These are variables such as self-efficacy and intentions, beliefs and attitudes, which come from well-known psychosocial models of health behavior. Accordingly, tobacco taxation is effective in a two-fold way: Policy-specific variables such as the price of cigarettes affect smoking habits as psychological mediators that affect psychological smoking habits themselves. The evaluation of the control policies used for combating tobacco at the population level is still in its fundamental stages of development, accordingly, studies conducted on the effectiveness of policies to control tobacco intake are hindered by the same limitations. Cross-sectional studies are lacking in validity as they are poor in their ability to contribute attributions – although longitudinal studies are naturally greater in internal validity. Sadly the limited number of such research into tobacco policy means there is a general lack of comparison available for analysis. Evaluation of tobacco smoking control policy data should come to fruition further once time has followed its natural course and there is more material to draw on from the new data that is currently emerging. Accordingly, it should indeed be not too long until a true evaluation analysis can be done so the theory can be analyzed properly. It is put forward that the positive accelerating trajectory of the use of tobacco and its effects in the 21st century signifies a foremost threat to global health, that requires a mobilisation and alignment of ‘researchers, advocates, and governments toward meeting the threat’ (Fong, 2006). By way of demonstration the International Tobacco Control Policy Evaluation Project (the ITC Project) describes the challenges of evaluating the national-level policies of the tobacco taxation illustrating the application of the conceptual model in measuring policy effects on tobacco use behaviours and the psychosocial precursors of such behaviours. In so doing it was found that the tobacco taxation signifies an extraordinary landmark in global tobacco control over use and its terrors, however the path from the promise of effective tobacco control policies to the actual reality of strong implementation of tobacco taxation policies was not found to be easy.The ITC project found many countries have not yet ratified tobacco taxation policies, and in many countries that have, there is still residual pressure either to delay the implementation or to implement policies in ways that will render them less effective than their potential. The mission of the ITC Project was to conduct evaluation of such policies to establish the evidence base that will give policymakers throughout the world the evidence that will allow adoption of tobacco taxation policies in countries that have not yet ratified such methods, and also to provide for and encourage a strong implementation in those countries that have ratified. Conclusion It has been shown that tobacco has a long history of taxation in this country that has snowballed in severity over the last half decade. It has also been shown there are a number of different vital stakeholders that contribute to the molding of taxation policy. If the conceptual model is indeed correct, higher taxation will continue to reduce smoking substantially. However, as has been highlighted in the criticisms against the taxation policy, there are possible groups who will still continue to smoke regardless and it is indeed more likely that it is lower income groups who will be hit the hardest. Moreover, as smoking is an addiction, it is possible the dedicated and truly addicted lower income smokers will continue and merely resort to other means of paying for their tobacco fix. 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