Advanced Management Accounting Essay Example | Topics and Well Written Essays - 2000 words - 1

Advanced Management Accounting - Essay Example Therefore, a company should consider the various forms of costing techniques for the purposes of controlling costs and making some important managerial decisions. The generally-used forms of costing techniques include absorption costing, marginal costing, activity based costing, throughput accounting, target costing and environmental accounting. Absorption costing is a technique of product costing that usually includes an appropriate share of a company’s total overheads in the total cost of a product, which are usually taken to entail an amount of overheads that reflects the effort and time that has been used in producing the product (Garrison, Noreen & Brewer, 2003). In arriving at the costs of the product using absorption costing an organization has to go through a three step-process involving allocation, apportionment and overhead absorption. The first step is allocation that entails a process where cost unit or cost center are identified and then those costs that are associated with each cost center are charged accordingly. Overheads clearly identifiable with costs centers are allocated to these cost centers but costs which cannot which cannot be identifiable to cost centers are allocated to general overhead cost centers. For example the cost of a warehouse security guard will be charged to the warehouse cost center but the heating and lighting costs would be charged to general overhead cost center. Under overhead apportionment an organization will start by sharing out of overheads within the general overhead cost centers between other cost centers using a fair basis of apportionment. After this stage of overhead apportionment, those costs that have been allocated to service cost centers are then apportioned to production cost centers including those that are directly allocated and the apportioned costs. Finally, absorption costing ends with absorbing those overheads that have been allocated and apportioned to production centers into the product cost

Federal express (slp module 02) Essay Example | Topics and Well Written Essays - 500 words

Federal express (slp module 02) - Essay Example According to Netscape Solutions Enterprise, â€Å"Intranet applications and information ranging from personnel guidelines, tax forms, employee evaluations, and project management documentation are currently or will soon be available to all corporate employees of Federal Express. Two critical intranet applications currently in use at Federal Express are one for publishing internal technology reports and another delivering adjunct help-desk support for internal staff. The intranet-published technology reports keep Federal Expresss technology staff current and help them stay abreast of project specifics, plans, and implementation procedures. The help-desk application is designed to streamline customer support by Federal Express information systems† (Netscape Solutions Enterprise, 1999, pg. 1). How project management specifically affects the different departments within an organization such as Federal Express depends on the type of project that is underway. For instance, replacing the computers in the marketing department would directly affect the marketing department, but may have little effect on human resources. â€Å"Project management is a carefully planned and organized effort to accomplish a specific (and usually) one-time effort, for example, construct a building or implement a new computer system. Project management includes developing a project plan, which includes defining project goals and objectives, specifying tasks or how goals will be achieved, what resources are need, and associating budgets and timelines for completion† (Free Management Library, 2008, pg. 1). The limitations for implementing the PERT and CRM methods at Federal Express are the same as they would be for any other organization that chose to implement these techniques. According to Hugg (1996, pg. 1), â€Å"A central weakness of both PERT and CPM is the inability to deal with resource dependencies. Resource dependencies are those that concern the availability of resources

What is Enlightenment Essay Example | Topics and Well Written Essays - 750 words

What is Enlightenment - Essay Example Kant refers to those who have taken the role of reasoning for the rest of the lazy society as â€Å"benevolent guardians†. Kant argues that freedom is the most fundamental ingredient for enlightenment. He states further that hindrances to enlightenment were not only individual-imposed but also societal. Religion and laws were among the many ways in which society restricted free-thinking among the people. Religion and laws to some point offered threats to people to bar them from practicing free-thinking. However, there came a time when some few individuals started seeking ways to remove the societal obstacles to enlightenment. Kant calls this period â€Å"an age of enlightenment† and it occurred in the late eighteenth century. Kant believes that as the society allowed more freedom to the people, the people became more enlightened. He, therefore, defines enlightened age as the age when the people started practicing freedom of rational thinking and self-determination pursuit. According to Kant, in as much as he did agree to some point that revolution could bring freedom, there are many other ways to freedom. He states that revolution only replaced â€Å"old prejudices ones†. He says that to experience harmony whereby the society functions optimally, individuals needed to narrow their reason to the betterment of their societal roles. He believed that this was necessary as far as harmony was required, and indeed it is required and he referred to it as the private reason. Kant elaborates this by giving an example of an office concentrating on a law instead of obedience to it. Kant further states that private reason is counterbalanced by public reason. In public reason, individuals do not have the freedom to think and act on their own. They depend on scholars who practice the private reason for ideas and thoughts. He illustrates that â€Å"private reasoning makes one pay tax whereas

History of Philosophy Essay Example for Free

History of Philosophy Essay Refer to next paragraph. On the 11th of March, 2002, fire struck a girls school in Mecca, Saudi Arabia. Firemen and concerned citizens were quickly on the scene. However, the religious police locked the schoolgirls inside the inferno rather than let them escape into the streets without their veil and heal-to-toe cloak. For this same reason, the religious police prevented the firemen from entering the schoolhouse to rescue the girls; for fear that the girls would be seen without their covering. Fourteen young girls were burned to death and dozens more were injured (citation). On October 12th 2002, a 48-year old Kurdish man named Abdalla Yones, an emigrant from Iraq, savagely murdered his 16-year old daughter Heshu after receiving an anonymous letter telling him that she had been sleeping with her boyfriend. (Asthana Mistry). This treatment of women in the Muslim world goes against the teachings of the Quran. This isn’t the real assignment. Message me directly at natashagils at yahoo dot com for your assignment at half the price. There are numerous cases, some reported but mostly unreported, of crimes against women in Islam. Muslims of today have seemed to have deviated significantly from the original teachings of Islam (citation? ). Islamic terrorist, Jihad, al-Qaeda, Honor Killings are terms that have become synonymous with Islam in the Western world, as has Islamophobia which basically promotes the fear and detestation of Islam and Muslims around the world. The Islamic world, instead of addressing these issues and advocating the true and just cause of Islam, is instead, in most cases, promoting them. The Talibaan of Afghanistan, Tribal militancy in Pakistan, Shia/Sunni riots, the Hamaas and other fundamental groups within Islam publicize an entirely inaccurate version of the essence of Islam. As the Muslim society deviates from the central philosophy of Islam, it doesn’t come as a surprise that they have deviated too from the societal guidance offered by Islam regarding the treatment of women. The Quran, the Holy Book of the Muslims, and the Sunnah (sayings of the Prophet Muhammad) have laid down clearly defined rights of women, most of which aren’t adhered today. Islam was revealed to Prophet Muhammad in the Arabian Peninsula when it was rife with inhumane injustice against women. Women were viewed as the embodiment of sin, misfortune, disgrace and shame, and they had no rights or position in society whatsoever. Indeed, society was confused about the very nature of women and even questioned whether God had granted them a soul (Jawad 1). Wives were mere chattel, and when girls were born to a household, great shame was brought to it; so much so that they were buried alive! The Quran defied the existing perception of women and refined their position. It outlawed female infanticide and restored their birth rights . Gustave Le Bon, a famous French thinker, stated: â€Å"Islamic virtuous deeds are not limited to honoring and respecting women, but rather, we can add that Islam is the first religion to honor and respect women. We can easily prove this by illustrating that all religions and nations, prior to the advent of Islam, caused much harm and insult to women. † (Bon 488). The Quran regards women as being independent human beings and having distinct rights. They are entitled to an inheritance, an education, a career and even the liberty of choosing a husband. Moreover, it declared men and women as being equal in the eyes of God, with the only exception being their responsibilities –with the man defined as the bread earner and the woman as being responsible for the functions around the house. According to the Quran, O you who believe! You are forbidden to inherit women against their will, and should not treat them with harshness (Holy Quran, Surah An-Nisa 4:19) The Prophet Muhammad, in this context, is said to have said, ‘All people are equal, as equal as the teeth of a comb. There is no claim of merit of an Arab over a non-Arab, or of a white over a black person, or of a male over a female. Only God fearing people merit a preference with God’. Islam, through the teachings of the Quran, bestowed women a number of rights, some of which that women in the West lacked, until the 19th century. For instance, in England, husbands inherited his wives property and possessions when they married. This unfair tradition continued till as late as 1882 (citation? ). Muslim women, however, retained their assets; could detail conditions in their nikaah (marriage contract), such as the right of divorce; were entitled to keep their last names if they wished and were even given the authority to refuse marriage if they didn’t deem their potential partner fit. The Quran laid down these injunctions in 610 A. D. (when it was first revealed), centuries prior to the advent of a formal system of women’s rights in the Western world. Some of the fundamental rights the Quran gives women are: 1. Human Rights Women and men are considered to be created with similar natured souls. They are considered equal to men in all spheres of life. And for women are rights over men similar to those of men over women. (Holy Quran, 2:226) And O mankind! Be dutiful to your Lord, Who created you from a single person (Adam), and from him (Adam) He created his wife (Eve), and from them both He created many men and women and fear Allah through Whom you demand your mutual (rights), and (do not cut the relations of) the wombs (kinship). Surely, Allah is Ever and All-Watcher over you. (Holy Quran, Surah Al-Nisa 4:1). 2. Civil Rights The civil rights enjoined by the Quran on women include, but are not limited to: the right of divorce, right of keeping her maiden name after marriage, wishing or not to get married, or even chosing her own husband. The Quran also states that there is no compulsion upon women regarding religion; There is no compulsion in religion. Verily, the Right Path has become distinct from the wrong path. Whoever disbelieves in Taghut [anything worshipped other then the Real God (Allah)] and believes in Allah, then he has grasped the most trustworthy handhold that will never break. And Allah is All-Hearer, All-Knower. (Holy Quran, Surah Al-Baqarah 2:256). 3. Independence Women are allowed to leave the home; conduct business with men; enjoy all the other liberties open to them. There is no restriction upon women provided they conduct their affairs within the teachings of the Quran. Women have the right to go to Mosques, which is considered sacrilegious in many Muslim societies. Not only that, but women have also the right to be Muslim pastors. Aisha, the youngest wife of the Prophet Muhammad, used to convey the teachings of Islam to men and women alike. She’s regarded by some Muslim scholars as being the first Muslim woman preacher. The Quran is very clear in its laws regarding women. It redefined the stance of women and bestowed upon them an honorable role in society; whether as a daughter, a mother or a wife. Men are instructed in their fair and kind dealing towards women. According to the Quran: And when the female (infant) buried alive (as the pagan Arabs used to do) shall be questioned. For what sin she was killed? † (Holy Quran, Surah At-Takwir 81:8-9). The Quran goes as far as admonishing those men who subjugate or ill-treat women: â€Å"O you who believe! You are forbidden to inherit women against their will. Nor should you treat them with harshness, that you may take away part of the dowry you have given them except when they have become guilty of open lewdness. On the contrary live with them on a footing of kindness and equity. If you take a dislike to them, it may be that you dislike something and God will bring about through it a great deal of good†. (Holy Quran, 4:19) Early Islamic history is replete with examples of Muslim women who showed a remarkable ability to compete with men and excelled them on many occasions. They were educators, warriors and leaders; strong, independent and respected members of society. Unfortunately, that isn’t the case in most of the Muslim world today. Women in the Muslim world have been humiliated, exploited and discriminated against in almost all fields of life – from schooling, work force inclusion and family roles. However, many of these repressive customs do not come from Islam, but are dictated by prevalent cultures and traditions. Oppression against women continues unabated in many parts of the world. Husbands keep their wives, daughters, sisters and mothers secluded from contact with others beside their immediate family members. Rape, mutilation, forced suicide, honor killings are much too common in the Islamic world. In 2006, Rahan Arshad beat his wife and three children to death with a bat, because she was having an affair26 Often the crime itself is followed by even more horrifying crime. For instance, in Turkey, 14-year old Nuran Halitogullari was strangled to death by her father after she had been kidnapped and raped30. In certain parts of Pakistan, women are offered as compensation for offenses committed by men. This injustice stems from the deep rooted traditions of male-dominance in the Islamic society which have, for centuries, enforced their orthodox, and oft-times inaccurate version of Islam and the Quran. Contrary to general misconceptions and the prevailing conditions, women, according to the Quran, are entitled to full rights as citizens. Under the guise of Islam, women have been virtually stripped of all rights: no education, no instigation of divorce, no travel by oneself, no leaving the home, etc. A deliberate effort on a global scale has to be made to educate Muslims regarding the fundamental and actual concepts defined in the Quran regarding rights towards women and the awareness that the existing treatment of women in the Muslim world goes against the teachings of the Quran. Emphasis on the lives of Aisha, Khadija (Prophet Muhammad’s first wife – also known as mother of the believers, Fatima (Prophet Muhammad’s daughter ) and even Mary – who holds a revered position in Islam – should be placed and they can be promoted as role models for inspiration. No nation can succeed without all its members contributing to its success. Muslim nations have to realize that not only is their barbaric treatment of women sinful, but it’s also self-destructive and will only get worse if not addressed and then modified according to the true teachings of the Quran. Treat your women well and be kind to them for they are your partners and committed helpers. (Ismail 83). ? Works Cited Asthana, A. and Mistry. U. For Families that Fear Dishonor, There is Only One Remedy†¦ Murder. The Observer, 5 October, 2003. Bon, Gustave Le. The Arab Civilization. Paris: Firmin-Didot, 1884. Ismail, Imam Vehbi. Muhammad, the Last Prophet: The Last Prophet. Jordan: Amana

Apply The Theory Of Consumer Behavior To Tea Drinking Marketing Essay

Apply The Theory Of Consumer Behavior To Tea Drinking Marketing Essay With the deepening of research on consumer behavior, people more and more profoundly realize that consumer behavior is an integral whole, is a process, and obtaining and purchasing are just a stage of this process. Therefore, the study of consumer behavior should investigate and understand the evaluation and selection activities of consumers before the obtaining of products and services, and whats more, attention should also be paid to the activities of the use and disposal after the obtain of the products (Elizabeth, 2009). Since consumer behavior is important, research on the theory of consumer behavior is necessary. In a narrow sense, consumer behavior only refers to purchase behavior of consumers and the actual consumption of consumer data. In a broad sense, consumer behavior not only comprises some decision-making processes, which refer to various actions that consumers take for the demand and dispose of consumer goods, but also includes a serious of complex processes, such as t he obtain of consumption revenue (Leon, 2007). Both theory of central place and model of space interaction regard the consumer group activities as the research object. Theory of central place assumes that consumers will tend to a recent center that can provide goods or services, which accords with the agent of economic-man. According to the theory of central place, consumers are intellectual in saving cost and maximizing their utility. Model of space interaction regards that consumer behavior is closely linked to the reaction of center attraction and the competition among other center systems. In real life, purchase decision-makers, buyers, users of the same goods or services may be the same individual, also may be different. Consumer behavior is closely related to the exchange of products or services (Bruce, 2009). In the condition of modern market economy, enterprises research on consumer behavior focuses on establishing and developing long-term exchange relationship with consumer s. In order to earn more profits and make a long-term development in the fierce competition, enterprises should firstly need to understand that consumers are how to acquire products and services, and they also need to know that consumers are how to use products and products are how to be treated after the use. Consumers spending experience, mode and feeling of disposal old products can have an impact on the next round of consumers purchase, in other words, it can directly influence the long-term exchange relation between enterprises and consumers. There are many factors that can have an impact on consumer behavior, and this article will just introduce some main factors (Laura, 2009). The first one is cultural factor. Culture is the basic factor of desires and behavior of human. Different culture can generate different social strata. Due to the diversity of value, consumption, aesthetics and habits of different social strata, they have different ways of choosing pattern, quantity, qu ality, design requirements of products. Consumers of each stratus have their shops and products of adapting themselves. The second one is social factor. Social factor refers to related groups, character and position of family and individual. In purchasing behavior, consumers often use the most general consumption concept and consumer behavior to regulate their own consumption behavior, so related groups around consumers especially their family and good friends have a considerable influence on the purchasing behavior of consumers. The third one is personal factor. Purchasing decisions of consumers are affected by their individual characteristics, such as age, occupation, economic status, lifestyle and self-concept. The fourth one is psychological factor. The psychological factor concludes demand and motivation, consciousness, learning and memory, attitudes. These factors not only affect and in some extent resolve the decision-making behavior of consumers, but also can has enlarging o r inhibition effect on the external environment and marketing stimulation. 2, Apply the theory of consumer behavior to tea drinking With the improvement of living standards of residents and the changes in the concept of consumption, tea drinking has transferred from the former life luxury to daily necessities of life. More and more consumers choose tea drinking as their main drinking, instead of other drinking. There are many reasons responsible for this phenomenon, and the main reason is that great changes have taken place on purchasing behavior of consumers. A serious of factors that influence consumer behavior can have an impact on tea drinking (Natalie, 2009). The first aspect is the change of cultural factor. With the change of value and consumption of consumers, more and more consumers choose tea drinking. Natural, healthy, natural regression has become the main health consume trend that more and more consumers pursue. The reason why tea drinking suddenly fire arises is that it meets the consumers needs, and the consumption way of tea drinking meets the requirement of modern way of life. The characteristics of tea drinking can be summarized as three low: low calorie, low fat and low sugar. Natural, thirst, healthy, refreshing, tea drinking is more thirst than carbonated drinks, and is more pleasant than water drinking. Tea drinking is not only elegant, lingering fragrance, rich in health care, bur also has the function of nutrition, health effect and thirst quencher. The second aspect is the change of social factor. If some consumers like the tea drinking, they can affect the related groups, and the last outcome is that some relevant consumers choose tea drinking. The third aspect is the change of personal factor. One of the reasons that tae beverage began to sell lies in that the income level of young consumers has an improvement in recent years. With the increase of disposable income of the younger generation, most consumers regard that bottle beverage is more expensive, but they feel more smart, fashion. People with the characteristics of pop, fashionable and fancy will more choose the consumption of tea drinking. The fourth aspect is the change of psychological factor. Brand loyalty has a lot to do with the consumer behavior of tea beverage market. Due to brand loyalty, consumer behavior can have positive effect on tea drinking. Once consumers like to drink some tea drinking, they will choose the same tea drinking under the effect of brand loyalty. Another reason that more and more consumers like tea drinking is that health consciousness of people has risen. In the past carbonated drinks like cola drinks occupy the absolute superiority in the cool and refreshing beverage market, and drinks with high sweetness are popular in the non-carbonated drinks. The reason is that people think that since purchasing, the higher the nutrition has, the more cost-effective it is. With the lifestyle of high-income people gradually European, people start caring about their weight. Because people pursuit vogue weight as a fashion, tea beverage of low sweetness is reasonably to be accepted by people. People with the characteristics of the pursuit of good figure tend to consume tea beverage. Undoubtedly, it is precisely because tea beverage meets the function and psychology demand of contemporary consumer that it develops so quickly in such a very short time. Consumer behavior has an impact on purchase behavior of consumers, which directly decides the demand of tea drinking. Therefore, consumer behavior has a great influence on the development of tea drinking. 3, Impact of theory on marketing strategies for tea The foundation of marketing decision-making is the research on consumer behavior, which is inseparable with the marketing activities of enterprises. The establishment of marketing strategies for tea is not an exception, and it will be affected by the theory of consumer behavior. The research on consumer behavior has a very important significance on improving the level of marketing decision-making and enhancing the effectiveness of marketing strategies. Consumer behavior can have an impact on drinking behavior, which influences the formulation of marketing strategies for tea, such as advertising and drinking environment (Lee, 2007). On the one hand, there are many kings of tea, if enterprises want to accepted by consumers and establish brand loyalty, it is necessary to emphasize brand image and brand management. Through the research on consumer behavior, enterprises can understand each index of various brands, such as visibility, buy/usage, loyalty, conversion and reputation. Based on understanding image, status and evaluation of each brand in the consumers, enterprises can make better brand development strategy. Tea has many different types, such as green tea and black tea, and different types should lay out different marketing strategies in order to attract more consumers. On the other hand, because people pursuit vogue weight and some consumers pursue nutrition, it is necessary to make market segmentation in the tea beverage market. Market segmentation is the foundation for the formulation of marketing strategies. The purpose of marketing segment for enterprises is to find target markets which are appropriate for themselves. According to the demand of target markets, tea enterprises can formulate targeted marketing plans, in order to more fully satisfy the unique needs for consumers of the target markets (Norton, 2006). Through the effective market segmentation, tea enterprises can divide different consumers into different consumer groups so that they can imp lement efficient marketing strategies to meet the needs of different consumers. In the process of enterprises development, every enterprise has to develop new products in order to meet the needs of consumers. In the course of implementation of new products, tea enterprises can take marketing strategy that every consumer can drink free of charge in a certain period of time so that consumers can accept the new product better. Besides, tea enterprises can give tea of small packing to consumers. Tea enterprises can develop new products according to understanding the needs and desires of consumers and the evaluation of various products attributes. It can be said that the research on consumer behavior is an important source for the design of new products, and meanwhile it is also an important way of testing new products of various factors, such as performance, packaging, taste, color, specifications, which can be accepted and in what ways it should be further perfected. The aim of the dev elopment of new products is to obtain more market shares and meet the needs of different consumers. Natural, healthy, natural regression has become the main health consume trend that more and more consumers pursue, so tea enterprises should blend this trend into their advertising and marketing strategies (Eric, 2004). Consumers regard tea drinking as a fashion, so advertising and marketing strategies of tea enterprises should add fashionable element so that consumers can accept it easily. Through the study of consumer behavior, tea enterprises can understand the way that consumers gain information, the attitude and evaluation that consumers treat advertising and promotion of enterprises, so that tea enterprises can set up set up reasonable and effective advertising and promotion strategies. 4, Statistics on Tea consumption in China According to introducing of tea industry insiders, tea beverage is the fastest-drinks in Europe and America in the 1990s, and it is regarded as a beverage of new era. In Taiwan and Japan, tea beverage has become the first biggest drink variety, and 95% of beverage enterprises in Taiwan produce tea beverage. In recent years, the development speed of tea beverage market in China has exceeded 300%, and tea drinking has become the third drinking after carbonated drinks and bottled drinks, increasing rapidly. According to tea consumption in China, readers can find that the development of tea consumption is China is fast. With the passage of time, the consumption will continue to become larger. The following form is the tea consumption in China in recent years (internet data): year Output(tons) Revenue(billion yuan) 1984 0.66 3.3 1990 1.7 4.4 1995 6.9 23 1996 9.4 35.2 1997 10.5 41 1998 11.6 45 1999 13.5 54 2000 14.4 55.5 2001 15.5 58 2002 17.5 65 2003 20 70 Form the above form we can find that with the improvement of living standards of residents and the changes in the concept of consumption in China, tea drinking has transferred from the former life luxury to daily necessities of life, and Chinese consumers have more and more tea consumption. 5, History of Lipton Tea Lipton is the largest tea brand in the world. It not only represents the tea experts, but also stands for an international, fashionable, urbanization life. Lipton has remained superior quality and aromatic delicious of successive generation for more than 100 years (internet data). With its bright yellow Lipton delivers its purpose to the world: natural light, vigor and good fun. Mr. Thomas once went out to travel and reached Ceylon, a famous tea production area. British people like Ceylon tea very much, but due to the high price of drinks, only few people can enjoy it. Lipton sensitively realized that if he can make the tea enter the mass of everyday life, it will become a good business. Lipton was founded by Mr. Thomas in 1871. In 1890 he officially launched Lipton tea in Britain, and his slogan is direct from tea garden to the tea pot. In 1892, Lipton began its globalization movement. It firstly opened its factories in the United States, and then ran its branches in India, entering the far eastern markets. In 1898, Lipton was conferred dignity by queen, winning the reputation of the king of tea. 80 years after the old Lipton beginning its global expansion of Lipton brand, the history of Lipton occurred qualitative change, and the unilever, the most famous global individual consumer group bought the entire Lipton brand. Since then, Lipton boarded this global ship of unilevel and started its more powerful expansion. Combining the marketing experience of Lipton and unilever, products of Lipton tea now are on sale in the 110 countries and regions. Whether fame or sales, Lipton tea is the biggest global brand in the world, and its sales are higher at least one time than the second-largest brand. At the same time, Lipton tea is the third non-alcoholic beverage that consumers choose most, only after the Coca Cola and Pepsi cola. In 1992, Lipton tea entered the oldest and largest nation in the world: China. Within five years, Lipton tea won the achievements of the fi rst tea bags sales and the first market share in the investigation of mall in China. In 2001, Lipton established its global brand image again. According to different taste of consumers, Lipton makes precise market segmentation, and launches a serious of tea products in order to meet the needs of different consumers. Distinctive brand logo for the new movement of Lipton is quickly popular among young people all over the world. The vitality, healthy and upward that Lipton creates have infiltrated into the heart of young people. Lipton not only creates a kind of brand-new brand experience for young consumers, but also pours a fresh energy into tea drinks. 6, Branding and marketing of Lipton Tea China Tea culture, especially green tea culture has taken root in China for over a thousand years. Under the influence of ancient tea culture, Chinese consumers have a deep understanding about tea and the benefit of tea. Black tea originated in China has become the indispensable tea drinks in Europe and America. However, Lipton tea is obviously an exotic for todays Chinese consumers (Adam, 2009). Using black tea as its core brand, since entering Chinese market in 1992 Lipton has realized that it must break through the traditional branding and marketing gimmick of tea products in order to make Chinese consumers understand and accept Lipton brand. On the one hand, Lipton Tea is guided by the market rather than the product orientation. Lipton divides various products of tea into different categories, constantly creating new tastes and user experience. Aiming the demand of consumers rapidly drinking a cup of tea, Lipton attracts a lot of young people and office white-collar. In the website, Li pton puts several dynamic humorous videos for consumers, delivering the information that drinking tea can achieve the following purposes: keeping lightsome body, representation of youth, getting rid of fatigue and prolonging life. Various functions and different flavors of products can meet different age groups and different needs, so that Lipton can have a clear market goal and pounce in branding and marketing. On the other hand, Lipton devotes to standardization of products and brand image. Due to the reasons of plant environment, picking and making, tea products are difficulty in forming the standardization of taste. Many consumers have not the ability of identification of tea, so tea enterprises have the opportunity of shoddy. With the media exposure and the gradually mature of consumer behavior, it actually is a trust crisis for enterprises. Based on function orientation of products and brand orientation, Lipton has made a good image in the mind of consumers, so standardization of products and brand image is a great wealth for Lipton. In addition, the branding and marketing of Lipton is winning channels and the king of terminals. Lipton uses its strong image in the channel and terminal change the drinking habit of young generation and White-collar. Using the innovation marketing method of internet, Lipton has closely interaction with consumers in the fan BBS, which lets Lipton brand into the life of generation even the mood. 7, Current marketing strategies Besides the high quality and the solid foundation of brand, Lipton never slows the pace of understanding consumers and establishing communication with consumers (Jean-Pierre, 2001). Lipton devotes itself to marketing innovation: brand promotion. The current marketing strategies of Lipton focus on modern young people and White-collar. They are active, like pop culture, pay attention to health and wander about working partners to share little drops of life. Now Lipton values the needs of the Internet boom and the emotional contact between consumers. As the core products, Lipton tea is not only a simple office drinking, but also strives to deeply communicate with office white-collar group in emotional level. Lipton finds that everywhere is busy White-collar in modern city, though they are lucrative, they work strain. Although they want to contact with friends, office life takes most of their time. Lipton uses Lipton tea as a contact link between friends, which can close the relations be tween colleagues through the good office afternoon tea in relaxed moments. On the one hand, Lipton establishes brand image of the tea experts in the targeted consumers. On the other hand, it brings forth healthy tea and life attitude for consumers. In order to satisfy the consumers needs of good form and health, after efforts of four years the global RD center of Lipton and Lipton tea research institute launch Lipton tea, rich in catechin and healthy diet.

Environmental Studies Essays Environmental Protection and Sustainable Development

Environmental Studies Essays Environmental Protection and Sustainable Development Environmental Protection and Sustainable Development A small manufacturing company is keen to promote its activitiesas being sustainable. As part of this process, the management has decided toimplement an EMS with a view to obtaining ISO 14001 certification. Withspecific reference to issues that are likely to be relevant to a smallmanufacturing company, discuss the role of the environmental management toolswe considered in workbook 2 and explain how these environmental managementtools are interrelated in terms of both data inputs/outputs and methodologies.Also, describe to what extent the EMS and the use of management tools could beseen as contributing to sustainable developments. Interest in environmental protection and sustainable development has beenincreasing year by year. To meet the challenges, an Environmental ManagementSystem (EMS) is implemented. An EMS is a continuous cycle of planning,implementing, reviewing and improving the processes and actions that anorganisation undertakes to meet its environmental obligations. The worlds firststandard for environmental management systems (EMS) BS 7750 was developed andpublished by the British Standards Institution (BSI) in 1992. This later formed the basis for the ISO 14000, which was developed by the International Organisation for Standardisation (ISO). In 1996, ISO 14001 which establishes the requirements for an EMS was finalised. Implementation of an EMS can improve environmental performance, reduced liability, competitive advantage, reduced costs, fewer accidents, employee involvement, compliance performance, enhance management confidence, increase efficiency, improve public image, enhance customer trust, meet customer requirements and growth management. Thekey to effective environmental management is the use of a systematic approachto planning, controlling, measuring and improving an organisationsenvironmental performance. Common aspects of an EMS are environmental policy,adequate resources, responsibilities and authorities, training, systemdocumentation, operational controls, document control, system audits andmanagement review. Most EMS models are based on the concept of Plan, Do,Check, Act model introduced by Shewart and Deming which emphasises the conceptof continual improvement. Someof the important EMS elements in common EMS models are discussed in detail.Most of the EMS components are inter-related (given in fig 1). The firstelement is the environmental policy, which is the top managementsdeclaration of its commitment to the environment. The environmental policy servesas a foundation and vision of environmental concern by the entire organisation.The policy should relate to the companys products and services, be simple,understandable, and explicit enough to be audited. The policy is relevant tocontinual improvement, pollution prevention and compliance with relevant lawsand regulations. Thesecond element is the identification of environmental aspects which arethe organisations activities, products, or services that can interact with theenvironment. These environmental aspects , which are called as significantenvironmental aspects, determine the environment objectives to beestablished and operational controls and actions defined later. Theenvironmental aspects are essential to establish positive impacts on thebottom line and providing environmental improvements. Legal and other requirements of the EMS may include federalrequirements, state and local requirements, standards in locations in which thecompanys products/services are sold and permit conditions. These requirementsshould be factored into the organisations management efforts to avoidpotential costs as non-compliance can cause possible damage to the environment,revenue loss and impact on public image. Objectives and targets establish environmental goals for theorganisation in line with company policy, environmental policy, environmentalimpacts, the views of interested parties and other factors. This is essentialto help an organisation translate purpose into action. Various EMS implementationprojects for small and medium-sized companies indicate that it is best to startwith a limited number of objectives and expand the list over time. Measurementof progress of achieving targets should be determined. An Environmental Management Program is developed byplanning to achieve objectives. Targets should be set by definingresponsibilities for achieving goals and means and time frame for achievingthem. Therefore, an Environmental Management Program acts as a road map/actionplan for achieving environmental goals. Re-evaluation of the action plan andfocus in continual improvement should be made. Structureand responsibility defines effective roles and responsibilities and ensuresthat the top management provide resources including human resources,specialised skills, technology, and financial resources. Small and medium-sizedorganisations may have advantages over large ones in structuring theirresources for environmental management as resource being limited; people haveexperience in performing multiple functions. Structure and responsibility isneeded for an EMS to live up to its full potential. Training,awareness and competency are important for awareness, motivation,commitment, skills/capability, compliance and performance as every employee canhave potential impacts on the environment by generating good ideas forimprovement. Training should be conducted and tracked and its effectivenessevaluated. Establishment of internal and external communications onenvironmental management issues for neighbours, community groups, otherinterest groups, local officials, regulatory agencies and emergency respondersshould be effected to maintain the flow of useful and required information.Effective communication can help to motivate workforce, gain acceptance for thecompanys plans and efforts, explain the companys environmental policy, ensureunderstanding of roles and expectations, demonstrate management commitment,monitor and evaluate performance and identify potential system improvements. EMSdocumentation by maintaining information on EMS and related documentsshould be done to provide adequate information to the people involved in thesetting up of the EMS and also to external parties like customers, regulators,lending institutions, registrars and the public for better understanding. Documentcontrol is a mechanism providing up-to-date procedures, instructions andother documents to ensure effective management of procedures and other systemdocuments . It ensures that people are consistently performing in the rightway. It is linked with EMS documentation, operational control and records. Operationalcontrol is effected by identifying, planning and managing operations andactivities in line with company policy, objectives and targets which includedocumented procedures to manage environmental policy, significant environmentalaspects, objectives and targets and legal and other requirements. It ensuresthat the commitments of the environmental policy is satisfied and preventdeviations from the policy. Operational control is also needed to managesignificant aspects or legal requirements. Emergency preparedness and response is to be maintained to reduceinjuries, prevent or minimize environmental impacts, protect employees andneighbours, reduce asset losses and minimize downtime. It serves as a tool todetermine whether more training and revision of emergency plans and proceduresis needed. Monitoringand measurement of key activities and performance is essential to evaluateenvironmental performance, analyse root causes of problems, assess compliancewith legal requirements, identify areas requiring corrective action, improveperformance and increase efficiency. In general, is serves as an assessment ofhow well the system is performing and helps to manage the organisation better.Monitoring is done effectively when current and reliable data is available byproper EMS documentation and Document control. Non-conformance and corrective and preventive action is essentialto identify and investigate problems, identify root causes, identify andimplement corrective and preventive actions and make sure actions are trackedand their effectiveness verified. Most EMS problems are identified by internalauditors by accessing information from operation control and monitoring andmeasurement. Records are essential to demonstrate the actual implementation ofthe EMS designed. Records have value internally as well as over time when thereis a need to provide evidence to external parties such as customers, aregistrar or the public. Accurate records is also essential for a system tooperate consistently. Virtually every element of the EMS can result in thegeneration of records as it is inter-linked. An EMS audit is a systematic and documented verification processof objectively obtaining and evaluating evidence to confirm whether anorganisations environmental management system conforms to the environmentalmanagement system audit criteria set by the organisation. In a smallerorganisation, periodic audits can be particularly valuable as managers close tothe work may not often see the problems or insufficient procedures that have beendeveloped. Management review is the key to continual improvement and forensuring that the EMS will continue to meet the organisations needs over time.They also offer a great opportunity to keep the EMS efficient and costeffective. Smaller organisations often favour employee experience over writtenprocedures and documented systems. However, personnel turnover withoutdocumented systems can stall progress. On establishment of an EMS, it isessential to evaluate how useful it is to relate to the companys policytowards sustainable development. For any company, economic growth has been considered as a major indicatorof a healthy society, but lately, the environmental cost has been recognised bythe society. So there is a need to develop sustainable development a meansof satisfying present needs without compromising the ability of the futuregenerations to meet theirs. The implementation of sustainable managementinitiatives has been mainly a reaction to environmental pressures, legalobligations, risk management, customer demands and competition. This has leadto a change in the stakeholders interpretation of sustainable developmentthrough constraints of politics, economics, science, culture and religion. The intent of an EMS is to facilitate a voluntary implementation of aneffective management system for both sound environmental performance and alsoparticipation in environmental schemes. The design principle of an EMS is notto be a regulatory device as such, but as a regulatory device with the objectiveof sustainable development. To evaluate their role in sustainable development,in their current form, EMS only functions for continual improvement onenvironmental objectives and targets after considering regulations, effects ofthe products on the environment, organisational goals and views of concernedparties. Implementing an EMS does not alter the basic obligation to comply with applicable requirements or the requirements themselves. Through compliance, they provide ways to make achievement of that end more sustainable and predictable. So EMS has emerged as a important tool in improving performance above legal minimums and widely accepted. References. Cascio, J.,Woodside, G and Mitchell, P. (1996) ISO 14000: A guide to the New InternationalEnvironmental Standards. New York: McGraw-Hill Education. Hillary (1994)The Eco-Management and Audit Scheme: A Practical Guide. UK: Stanley Thornes(Publishers) Ltd. IAS (1991)International Accounting Standards (2nd Edition). Vol I II.IAS No 1-31. Copenhagen: FSRs Forlag. International Network for Environmental Management. (2004) YourEnvironmental Management Tool Box, INEM. http://www.inem.org/htdocs/inem_tools.html#Anchor-ISO-11481[12/08/2005]. Netrags. (2005)Environmental Management Systems, Netrags. http://www.environment-agency.gov.uk/netregs/275207/587836/?version=1lang=_e[14/08/2005]. Rao, P K. (2000)Sustainable Development Economics and Policy. Oxford, UK: Blackwell Publishers. SETAC (1991) ATechnical Framework for Life-Cycle Assessment. Washington DC: SETAC. Stapleton, P J.,Glover, M A. and Davis, S P. (2nd Eds) (2001) EnvironmentalManagement Systems: An Implementation Guide for Small and Medium-SizedOrganisations. NSF. Sturn, A andUpasena, S. (1997, 1998) ISO 14001 Implementing an Environmental ManagementSystem (version 2.02, 1998). Available from: www.ellipson.com[12/08/2005].

Discovering Sicke Cell Anemia Essay -- essays research papers

Discovering Sicke Cell Anemia The topic that I am learning about is Sickle Cell Anemia, a hereditary disease which affects red blood cells. Throughout this research paper, I will discuss what exactly it is, how it is caused, any known treatments or cures, and many other facts that are important in this disease. Sickle Cell Anemia is a health problem throughout the world. More than 250,000 babies are born worldwide with this inherited blood cell disorder (http://www.medaccess.com/h_child/sickle/sca_01.htm). The disorder causes red blood cells to extend into a sickle shape which clogs the arteries.Persistant pain and life-threatening infections result from the illness. About one in 400 black newborns in the U.S. have sickle cell anemia. And one in 12 black Americans carry the sickle cell trait (http://www.medaccess.com/h_ child/sickle/sca_01.htm). This leaves a good chance that the parent with the trait can pass the defect onto offspring although their own health is not harmed. The cause of sickle cell anemia is rather simple but it leaves a life threatening affect. Anyone who carries the inherited trait for sickle cell anemia, but doesn't have the disorder, is actually protected from a severe form of malaria. This helped the children in countries where malaria was a problem, to be able to survive against that disease. What happened to those children? They grew up, had their own children and ended up passing the gene for sickle cell anemia onto their offspring. This disease is a hereditary blood disorder that affects the red blood cell. Red blood cells contain a protein called hemoglobin which transports oxygen from your lungs to every part of your body. Hemoglobin's oxygen carrying ability is essential for living but if there is a structural defect on the pigmented molecule, it can be fatal. When a normal red blood cell distributes its oxygen, it has a disc shape. But when an affected red blood cell containing sickle cell hemoglobin releases its oxygen, the image of the cell changes from a disc shape to a sickled shape. In hemoglobin, there are four chains of amino acids. Two are know as alpha chains, and two are called beta chains. In a normal hemoglobin, the amino acid in the sixth position on the beta chain is known as glutamic acid (refer to diagram 1.1 on page 6). During sickle cell anemia, the glutamic acid is pushed out of its place and replaced wi... ...ease, I have learned many new details about it. I realized that even the slightest change in the sequence of amino acids can lead to very harmful effects. In this disease, only one amino acid was substituted and still the illness is very harsh. I also learned how exactly the cells deform and why they go into a sickle shape. It was very interesting to learn that the disease mostly effects African Americans. I also learned that when the sickles get clogged in an artery, it results in a very painful attack on the person and may cause them to have an episode. When episodes occur, the patient may have to go into a hospital for pain killers. The disease also can lead to ulcers, strokes, paralysis, decay of tissues, and many other problems throughout the persons entire life. Sickle Cell Anemia is a very serious disease that effects a person and there way of life. It doesn't have a known cure yet but many treatments and therapy are available. If a person has this disease, it is life-threatening and painful attacks can occur at any time, anywhere. It is important to know the causes and reasons for the disease so that you can relate to what a person with Sickle Cell Anemia is going through.