Evolution of Management Accounting Discipline Essay

Evolution of Management Accounting discipline and its relationship with other functions in organizations The challenges of the competitive environment in the 1980s should cause us to examine our traditional cost of accounting and management control systems. The DuPont Corporation (1903) and the reorganization of General Motors (1920) provided the opportunity for major innovations in the management control of decentralized operations, including the ROI criterion for evaluation of performance and formal budgeting and incentive plans. More recent developments have included discounted cash flow analysis and the application of management science and multiperson decision theory models After the 1920s the evolution of management accounting methods reduced as interest and senior management focused on preparing and developing financial statements to meet the new reporting requirements causing from stock market failures. Then in 1970, when Japanese automobile manufacturers exerted pressure on American and European countries that interest turned to developing a more â€Å"larger in scope† management accounting that reported in quality and service rather than simply organisation unit cost performance By 1925,Almost all cost accounting methods in use at the moment had been developed. since the last sixty years there has been changes in the nature of the business environment. Despite this fact, there has been little change in designing and putting into action most cost accounting and management control procedures. For this reason it is important for people in the business area to completely understand the source of those methods, and look for ways to improve the methods to better meet the needs of today’s business environment. managerial accounting is a young discipline Compared to financial accounting. As a result, managerial accounting concepts and tools are still evolving as news ways are found to provide information that assists management. For managerial accounting to be a useful tool in the future as it has been in the recent past, managerial accounting information must be adapted to reflect those changes. Traditional management accounting systems were called cost cutting systems because they focused on accessing the cost of an important product or activity in the organization. by the late nineteenth century, rail road managers implemented large complex costing systems, that allowed them to compute the costs of carrying the different types of freight such as coal and steel. Efficiency improvement was supported by this information as well as pricing on the railroads, the first company to develop and use large quantities of financial statistics to access organizational performance is the railroads

Human Resource Essay

This is an article review on a paper entitled, ‘The effects of human resource management practices on business performance among private companies in Malaysia’ written by Zaini Abdullah, Nilufar Ahsan and Syed Shah Alam taken from the International Journal of Business and Management. Human capital is one of the most vital aspect of private companies, and human resource management has become an integral part of a company’s success. It is even more crucial in a country such as Malaysia that contains multi-ethic and multi-cultural workforce. It is acknowledged that HRM in Malaysia is still not common (Chew, 2005), but more and more companies are embrasing the concept and integrating it as part of the company’s strategy as they discover the benefits such as organisational stability and harmony (Cheah et al, 2003). The article aims to observe the effect of several HRM practices on the business performance of private companies in Malaysia. There were several HRM practices particularly observed such as – training & development, team work, compensation/incentives, HR planning, performance appraisal and employee security. These are the 6 main independent variables that were identified in the article. The dependent variable is business performance. Previous researches and studies have shown relationship between HRM and business performance. Researches by MacDuffie (1995) showed that some HR practices in worldwide auto assembly plants relates with the quality of the firm. In addition, Youndt et al (1996) also have found some relationship between HRM practices and operational performance of manufacturing companies. Meanwhile, Dory and Doty (1996) found a connection between HR practices and accounting profits among banks. Methodology & Approach This is a survey-based research. It used a self-developed and reliable questionaire to obtain data on human resource practices and business performance. Business performance is measured by the same items developed by Lee and Lee (2007). In total, there were 153 completed samples from managers of companies that are based in Selangor. Respondents are mainly Chinese and undergraduates. Findings The results of this research shows that HR activities such as training and development, team work, HR planning, performance appraisal have a positive impact and relationship with business performance of private companies in Malaysia. On the other hand, it is also observed that compensation/insentives and employee security do not have significant influence on the business performance. Practical Implications As mentioned earlier, HRM practices are still not commonly practised in Malaysia (Chew,2005). Therefore, there is the unique challenge of motivating and training private companies in Malaysia to adopt HRM practices. HRM must be seen as integral with the organizational goals and strategies for growth. Suggestions There are several ways that this research can be improved. First of all, the business world is a big domain with many different industries and sizes. It must be acknowledged that there is a difference of the rate of HRM practices adoption between companies of various size and industries. Therefore, it would be difficult to generalize the result of HRM improving business performance for all types of business. To improve the research, a larger number of respondents from various industries and different sizes must be obtained to get better results. By getting a larger sample of data, the research can obtain a much generalized result. In addition, the research data collected on business performance is based on Likert scale and so can be very subjective. It is arguable that business performance can be measured accurately using this empirical approach. It is suggested that for business performance measurement, a quantitative approach is also used. Business performance can be measured more accurately using data from profits, revenue, cash-flow and cost-savings. As a result, the relationship between HRM and business performance can be analyzed better. It is also suggested that an additional longitudinal study is done to get a much better observation on the relationship between HRM practices and business performance. With a longitudinal study, the companies performance are observed in a much longer time period. The effects of HRM practices over this time period can be observed much better. As a conclusion, this research has empirically proven a positive relationship between HRM practices and business performance. It is seen that training and development, teamwork, HR planning and performance appraisal can improve business performance of private companies in Malaysia. However, it is noted that HRM practices in Malaysia is still not widely implemented and an effort to promote HRM is required. The research can also be improved by getting a large sample of data from various company sizes and industries. A quantitative approach is also suggested to analyze business performance better. Lastly, a longitudinal study will improve this research better by observing the effects HRM practices on business performance over a longer time period.

The History of Terrorism in the United States Research Paper - 1

The History of Terrorism in the United States - Research Paper Example The motives of terrorism have also transformed over the years from the causes of liberation to mass devastation (Piszkiewicz, 2003). The effects of terrorism have also transformed into evil for the masses. The latest act of terrorism is the desolation of The World Trade Centre. The range of terrorist attacks in the United States has resulted in the liberation of slavery, the assassination of the country’s president to the devastation of the public. Earlier the concept of terrorism in the United States was considered as armed activities against the state forces in order to support the causes of liberation. The activities over the period of history have changed into bombings, kidnappings, and assassinations of the state personnel and the public. Â  The activities of terrorism in the United States have a long historical background. The activities of terrorism started in the United States in 1850. In the 1850s, the nation was divided into the North and the South. There were several states in the South which were slave states. The people at one point in time wanted to get rid of slavery which caused opposition forces to revolt against the state forces. From 1856 to 1859, John Brown raised a strategic opposition against the states in order to create a situation of terror. The objective of John Brown in creating terror was to bring a change in the political system and abolish slavery from the United States. John Brown resorted to the armed revolution against the state force. The revolutionary activists were soon captured and John Brown was executed. Â  

Management and organisations Essay Example | Topics and Well Written Essays - 3500 words

Management and organisations - Essay Example As far as Khurana (2010) is concerned, he has but made a differentiation between university-based business education and private business education because in his view, the legitimacy and credibility imparted to a university-educated business graduate by the industry as well as the general public makes it mandatory that such business students/professionals orient their profession in harmony with public good (Khurana, 2010) . Khurana (2010) has reminded his readers that the 125 years old univerity-based business school system, though initially meant for the professionalisation of management study, is now run by a â€Å"managerialistic logic that emphasized professional knowledge rather than professional ideals, and ultimately by a market logic that taken to its conclusion, subverts the logic of professionalism altogether† (p.7). I also agree with this opinion as I have always felt that managers of most business establishments have no problems of conscience in using unethical means to achieve their ultimate end, that is, enhancing the profits of their company. After arguing in this line, Khurana (2010) has called for the balancing of university-based business school education in the favour of â€Å"professionalism and professional leadership† (p.20). He (Khurana, 2010) has also stressed the need of this realignment in four areas of the interactions of such business schools, namely, â€Å"student, faculty, business, and society at large† (p.20). ... After arguing in this line, Khurana (2010) has called for the balancing of university-based business school education in the favour of â€Å"professionalism and professional leadership† (p.20). He (Khurana, 2010) has also stressed the need of this realignment in four areas of the interactions of such business schools, namely, â€Å"student, faculty, business, and society at large† (p.20). In totality, what Khurana (2010) has tried to focus is the questions related to the abandoning of the notions of public good in management education, which I also feels to be the need of the hour. From the definition offered by Oxford English Dictionary that public good is actually common good, to the definition given by Barley (2007) that â€Å"public good is where externalities happen†, there are a wide range of definitions for public good (p.202). Calhoun (2006) has reminded that what is expected from a university-based education system are mainly four â€Å"public missionsà ¢â‚¬ - imparting education for training people in â€Å"occupations traditionally centered on public service,† furthering â€Å"social mobility,† developing â€Å"new technologies,† and providing information needed for â€Å"the public sphere and also prepare the citizens to participate in it† (p.10). It is also observed that the â€Å"direct governmental financing and governance of universities† is necessitated by the notion that universities have to â€Å"contribute to the public good† (Calhoun, 2006, p.10). I want to remind here that whatever finance that reaches universities from the government is actually the taxes paid by the people. But as is criticized by Calhoun (2006), when

Metaphoric comparison of Audi Manufacturing Essay

Metaphoric comparison of Audi Manufacturing - Essay Example These expressions vary depending upon the need. However, these expressions help in creating a perception of the organisation; provide information that may be used for further diagnosis of the organisation; and provide an experience of the organisation’s disposition from an emotional, sensory, and understanding perspectives. The present context of analytic study is based on exploration of the luxury car manufacturing giant, Audi manufacturing, from three different metaphoric perspectives namely, organisations as machines, organisations as intricately woven meshes and organisations as processes of flux and transformation. The process of exploration is based on literature review associated with these metaphoric expressions and information related to the manufacturing giant. In this process, besides understanding the meaning and application of these three metaphoric expressions to Audi manufacturing, critical reflection on the positive aspects of metaphoric explanations and weakne sses associated with respective metaphors will be undertaken. Originated in Germany, Audi stands as one of the top brands of luxury car manufacturers in the world. ... To possess an Audi, customers willingly wait for long time, which explains its level of success and popularity. Audi’s employees number about 60,000 across the all its production and service centres. Organisations are complex structures that function based on numerous systems, procedures, policies and practices, and requires a variety of skilled personnel that need to continuously learn and upgrade their skills in order to cater to changing external and internal demands. Hence, organisations are constantly challenged with ambiguity and uncertainty, and therefore require constant adaptation. These are achieved by constantly changing the work processes, systems, skills as well as places in contemporary times. These ever-changing patterns coerce management researchers to constantly scrutinize the internal and external environment, which ultimately result in various understandings as perceived by different individuals. These reflective perceptions have resulted in various metaphor ic expressions of contemporary organisations. On one hand, these images provide insightful information about the organisation, and on the other, they have potential to present distorted image of the organisation. Both, imminent information and distorted images have to be considered in arriving at meaningful outcomes or studies of organisations that can be of practical importance in implementing measures that could be beneficial to the business, employees and/or society and environment. The present study is aimed at understanding Audi Manufacturing through the lenses of three different metaphors, which are aptly applicable to this manufacturing giant. These finding may be used to understand the impact of metaphors on development of theory

WEEK 8 DISCUSSION Essay Example | Topics and Well Written Essays - 500 words

WEEK 8 DISCUSSION - Essay Example Additionally, the use of a Professional Development Plan and the use of a Personal Technology Contingency Plan in studying are quite as it ensures continuity when power fails. More so, the use of the Walden University library site and its research databases in the search for articles and Scholarly Peer Reviews was most fundamental in our research. Nevertheless, time management was the ultimate strategy that propelled us to success. Indeed, identifying the best time and the most conducive environment for studying is significant in ensuring that one uses power time to study, down time for leisure, and few distractions during studies. In addition, it is always effective to study the difficult subjects first and adequately distribute the learning time to ensure understanding comes in handy. At the same time, it is necessary to create time for relaxation, entertainment, eating, and sleeping as they replace consumed energy in learning and ensures a fresh mind for further studies. Time management enables timely collection of data, analysis, documentation, and presentation. At the same time, adequate supervision and direction from the instructor is equally significant in a research study. We also discovered that group discussions offers open chances for more understanding on the research topics. Similarly, remain focused to the objectives of the research is also another strategy that guarantees success. However, to enhance success in a group, one must ensure teamwork and participation. I equally took keen interest on Walden residency and the Research Center (Center for Research Support), watched the Webinar, and learned more on Doctor of Business Administration. As a as a doctoral student, one has to participate in a Walden residency for purposes of research and scholarship. The terms and conditions guiding academic residency stipulate that one may only register for one residency per term. The PHD residency

Problems Faced by a Fictional Organization in which the Solutions are Term Paper

Problems Faced by a Fictional Organization in which the Solutions are Presented by Knowledge of the Core Learning Outcomes - Term Paper Example Efficiency means to achieve the best results using the minimum amount of resources. Effectiveness implies being able to perform a work task good and in a timely manner. Recycling is a practice that increases the efficiency of the company by processing the recycled material and subsequently using it as raw material for production. Recycling is one if the hottest green practices throughout the world because it is safeguarding our natural resources by reducing the consumption in the limited reserves of certain important commodities such as petroleum. A second example of efficiency is after a downsizing strategy being able to produce the same output with a lower amount of workers. A third example of efficiency could be changing the inventory acquisition strategy of the company to a just-in-time mechanism. Another example of efficiency is performing inventory audits to determine the presence of expired or obsolete merchandise would should disposed off and written off the accounting books. A person is effective when they select to purchase at the same store instead of shopping at three or more places because the customer achieves time and gasoline. Effectiveness can be achieved in the workplace by sharing the work tasks in an equal manner without forcing one employee of doing too much. â€Å"The four functions of management are plan, organize, direct, and control† (Rue & Byars, 2011). Planning involves creating objectives, goals, and action plans for the future. In finance the use of pro-forma financial statements is an example of planning because it provides forecasts of financial statements for future period of time. Pro forma financial statements are typically prepared up to three years in the future. Planning can also be used to estimate the resource the company is going to need in the future. When an organization visits college campus to recruit students they are planning for their future human resource needs. Budgets are prepared to determine what purcha ses a company must perform during a fiscal year. The second function of management is organizing. The resources of the company must be well organized in order to optimize its use (Buzzle, 2011). An example of an organization practice dealing with human resources is separating employees in work groups. Managers that are organized a better able to deal with the pressures and stress the profession causes. The third managerial function is directing. Managers direct their employees through motivation. Direction also means overseen the work performed by the workers in the company. Direction works best when the employees are able to provide feedback and can contradict the manager without any repercussion for expressing their opinion. The fourth managerial function is control. Control can be achieved by providing specific guideless and processes to perform at work. Control involves evaluating the employees work and taking corrective actions to fix the problems. Controls mechanism can be use d to safe guard the assets of the company to put cameras at point of sale terminals and in the warehouse where the inventory is located. Leadership and management are two completely different concepts, but they are often interconnected. â€Å"Leadership can define as a special case of interpersonal influence that gets an individual or group to do what the dealer wants

MGT 501 SLP Essay Example | Topics and Well Written Essays - 750 words

MGT 501 SLP - Essay Example On the contrary, I was pleasantly surprised by my score in the quiz on African affairs. This is because I have not particularly taken a course to do with African affairs, and yet I got only one question wrong. 2.0 How Culturally Aware Am I? From my experience in dealing with people from various cultural backgrounds, I have learnt that I have strength in establishing mutually beneficial relationships with culturally different people. Sometimes, a person from a different cultural background and I can reach a mutual agreement on how to do something, even though we do not particularly hold the same views. Most of the times, this is achieved through compromise and an evaluation of which way best suits the situation, thus ascribing to the â€Å"my way and their way† form of cultural awareness (Gardenswartz & Rowe, 2001). In such cases, therefore, I chose to appreciate our cultural differences and not try to force similarities. This way, if the chosen way does not work, we can always resort to the way of the other culture, where possible. This has taught me that there is no single culture that has â€Å"one best way† of doing something (Gardenswartz & Rowe, 2001). Nonetheless, I recognise that I am not fully culturally aware. Although I recognise that there are different cultures, I am sometimes biased in passing cultural judgments on people. For example, I question the necessity of bowing to a senior person while greeting them, as the Chinese do. I sometimes think that such an action portrays inferiority on the part of the person doing the bowing. In addition, I am particularly judgmental of those cultures that, for example, still practice female circumcision in Africa. I question their beliefs and end up convinced that nothing could, in my culture, rationalise such practices. My primary step is devising ways of appreciating people, given that I am familiar with the fact that I am capable of building rapport with people from numerous cultures and I inte nd to build on that. Next in plan should be identifying the reasons why some persons from some cultural milieu conduct themselves in a specific way whilst others react to other situations in a different way. Later on, I should use my connections with persons from varied cultures to allow me to gain a clear understanding of their conduct and opinions. Consequently, I will get to a point where I am on recognisable terms with the fact that I have an approach of doing things, while a different person has their way of conducting themselves. I think I should first of all do more research, for instance, on why some Africans observe female genital mutilation, so as to evade my shortcoming in making judgment on the culture of other persons. I believe more research will allow me to be more knowledgeable of the reasons why female genital mutilation is such a critical ritual of passage. Secondly, I should endeavour to put myself in the situation of the person I criticise on the basis of their c ulture and see if I would have done anything in a different way, if I were the one in the alleged culture. 3.0 The Significance of Cultural Understanding to Managers It is fundamental in a managerial setting that managers increase their levels of cultural awareness, as this goes a great mile in determining the outcome of organisational activities. As Gardenswartz and Rowe (2001) put it, a manager may be required to pass information to employees, or to solve conflicts among employees. Since the workplace is

Rime of the Ancient Mariner Essay Example | Topics and Well Written Essays - 750 words

Rime of the Ancient Mariner - Essay Example In this poem, the supernatural world plays a role of punishing mariner as a result of his misdeed of killing albatross. Mariner did not have enough respect for the supernatural world when he killed the albatross thus the supernatural decision to punish him in combination with the natural world. As he is subjected to the rigors of the dehydration and hunger he is also revealed dreams of the natural world touched with the supernatural as the ocean turns to sickening and rotting as well as spirits weaves through his vision. There is an interaction of the natural world which are the poem characters and supernatural world. For the natural world, the Ancient Mariner, who is regarded as a kind of mysterious figure, the poem, The Rime of the Ancient Mariners, deals with two distinct times. The time of voyage and the time of Mariner are retelling. The interaction of the natural and supernatural world that exists here is that at the time of voyage, the Mariner uses a crossbow instead of firearm and that his ship is said to be the first to sail into the Pacific Ocean. It is clear that Mariners fate is decided by a vehicle of random chance and not just any kind of divine judgment. The Mariner acts this way in order to bring it out clear that he is more than just a natural world, thus kind of trying to compete with the supernatural worlds. For the spirits who comprised of the mysterious pole, spirits have some interaction with the natural world. The spirits resemble angles whereby in being wholly immaterial though have no regular place in Christian cosmology. These spirits are said to be the invisible being that are referred to as the epigraph to the poem. When mariner killed the albatross, he was punished by these spirits in essence that he failed to respect the supernatural world. These spirits in the poem act this way to demonstrate that, however, much one may come to know about the physical world, the spiritual one is far much ahead and different

Malaysia Research Paper Example | Topics and Well Written Essays - 500 words

Malaysia - Research Paper Example It is a known fact that Malaysia is considered as an ideal country for manufacturing and other service based operations. Today, Malaysia stands as an export-driven country with a strong economy and holds a potential to excel further in future. Malaysia is the only country with flexible governmental policies which ensure and safeguard the rights and provide opportunities of growth to the multinational businesses. Therefore, we cannot ignore the fact that Malaysia has become widely known for its manufacturing and export services in the region. Government institutions have played a key role in determining the success of international and local businesses within the country due to their commitment in safeguarding and promoting different businesses within the country. Foreign investors in Malaysia can hold up to 100 percent of their equity rights in the manufacturing sector and the projects that allow them to export 80% of their products. However, government has facilitated the foreign investors to now hold 100% of equity rights in all new and existing projects without considering the percentage of their export products (Raman, 2008) Malaysia is known for its young and dedicated workforce on competitive wages in the region. Malaysia is the only country where the human workforce is supported by the government policies due to their commitment and quality of work. The economy of Malaysia is heavily dependent on manufacturing and, oil and gas industry. These industries stand as the backbone of the economy. It has been observed that Malaysian government has played an effective role in industrialization and economic development of the country. Malaysia also stands as one of the ASEAN’s leading exporters of furniture due to the availability of cheap local wood. Malaysian furniture holds a significant place in international market. Malaysia possesses a share of total 37% in US furniture market, 14% in Japanese

Stand By Me Story Essay Example for Free

Stand By Me Story Essay Stand By Me is the story of four twelve year olds living in a small town in the year 1959, whose lives were changed by a chance adventure that they embarked on at the end of an indolent summer. The four boys were Gordie Lachance, Chris Chambers Teddy Duchamp, and Vern Tessio. The boys had their own tree house with its special club rules, including a secret knock, and spent their time in meaningless arguments, playing games, or just hanging out. Although on the surface they are typical pre-adolescent boys, you soon find out that underneath their normal bravado and enthusiasm, each of them have problems at home to deal with. Gordies older brother Denny was recently killed in an auto accident, and his parents have not handled it well. They mope around their house and continually ask Gordie (who is an aspiring writer) why he isnt more like his brother, who was a popular athlete in town. Gordies best friend, Chris, who is intelligent, brave, and the natural leader of the group, has an alcoholic father, who constantly beats him, and an older brother who is a delinquent. Everyone in town figures that Chris will follow in their footsteps, so he is very much afraid of what his future will be. Teddy is the son of an emotionally disturbed war veteran who has abused him all his life. In his mind Teddy cannot accept his situation, so he has created a fantasy world in which his father is an All American war hero instead of an inmate in a mental hospital. Vern is on the chubby side, somewhat uncoordinated, and is constantly the butt of jokes. Verns older brother likes to push him around when he is there, and so Vern spends a fair amount of time hiding out. Yet Vern ends up being the catalyst of the story. He accidentally overhears his older brother describe the location where he is pretty sure that the dead body of a missing boy from the town that everyone had been looking for actually lies. This gives him a chance to be important in the pecking order of the club, and he brings this information to the other boys. Intrigued by the thought of seeing a real dead body and excited at the prospect of becoming heroes in the town for finding it, the boys decide to walk the twenty miles, which will take them two days to complete. They each tell their parents that they are spending the night at their friends house, but given their home situations, its not really a problem for them to take off. The journey starts off well enough, peppered with the bickering chatter  typical of twelve year olds, but soon they realize how unprepared they are. No one remembered to bring along any food and they have very little money. Read more:  Description of a fantasy city. This leads to their first adventure along the way as Gordie is elected to buy food at a store, but must sneak through the junkyard to do so. They end up being discovered by the junkyard owner who sics his dog on them for trespassing on his property. Later they out-run a train on a bridge, tell stories by the campfire, and have a traumatic experience with leeches when they take a shortcut through a swamp. Meanwhile, Ace Merrill leader of an older gang of town kids finds out about the location of the body from Verns older brother and decides to go find the body also, for basically the same reasons. The story comes to its climax point as the two groups square off at the site of the dead body. While Stand By Me seems to be another coming of age film, its meaning and interest really exists on two levels. The entire story is told in a series of flashbacks, narrated by the adult Gordie who is now a successful writer, and is lamenting a news clipping about the death of his childhood buddy Chris, who had succeeded in overcoming his self doubts and dysfunctional family situation to become a lawyer. Chris was killed because of the way he had lived, bravely intervening during an altercation in a restaurant, and suffering a knife wound for his efforts. You enter the mind of the writer throughout this film, in the way that the story is told, how the flashbacks move around in time when necessary, and especially in the hilarious story within a story told by Gordie at the campfire about Lardass Hogan and the pie eating contest. While the boys characters are quite believable, well acted, and superbly cast, the cathartic revelations of the boys innermost feelings, fears, and self-doubts almost on cue show the sure hand of writer Stephen King more than a sense of total reality.

Conrads Heart of Darkness and Goldings Lord of the Flies Essay Example for Free

Conrads Heart of Darkness and Goldings Lord of the Flies Essay In doing this I will explore some of the key points in both novels. For example they both criticise the period of time they are living in. For Golding it is after the Second World War and he is addressing that war could break out again. Proving this is in the first chapter we hear we was attacked! This shows that mankind would attack children in a passenger plane. Whereas Conrad is living in the late Victorian era where Europe has thrust imperialism on Africa and has exploited the natives into slavery. Evidence of this is the chain-gangs. Firstly I am going to look at how both of the novels in some show a sort of journey into the human mind. In Lord of the Flies it is where the children cross from the good side of the island to the bad side. This starts with Jack saying Bollocks to the rules! This instantly showed the breakdown in society. This started possibly not the journey of the children from good to bad, but it is a journey that the island takes from good to bad. It starts with Jack saying that his choir shall be hunters. This begins the journey. The island starts to get darker and the children start to show the darkness of the human heart. With hunters that can have qualities linked with it that turns people into mere animals with only one thing on the mindkilling. This is showed by how when Jack, Simon and Ralph find the candle buds, Jack acts aggressive with them Jack slashed one of them open with his knife and its scent spilled over them. He didnt just cut them open; he slashed them. He again has killing on his mind with we cant eat them. It is not only Jack that has taken this journey into evil. Jacks tribe are heard to be chanting incessantly Kill the beast! Cut his throat! Spill his blood! So Goldings depiction of a journey into the human mind addresses the obsession of killing. Conrad has a similar approach, but instead of killing he uses madness. Evidence that this is a common thing in the Congo is when Marlow pays a visit to the Doctor. The Doctor was then with a certain eagerness asked me whether he could measure my head Marlow let him, and asked the Doctor whether he measured the peoples heads when they come back too? Now the Doctor says something somewhat strange Oh, I never see themthe changes take place inside you know So the Doctor implies that people go mad out there and never come back. The characters in the two novels sort of follow the same lines. I have grouped the main four characters from the two novels and have put them in to two pairs- Marlow and Ralph and Jack and Mr Kurtz. Firstly, with Marlow and Ralph they start off as good people but they both make mistakes. For Ralph it was ultimately letting the group vote on whether there were ghosts or not. He did not need to let the vote go. What was strange was the way in that he asked the question Who thinks that there may be ghosts? That question seems to lead everyone into saying that there are ghosts. He instantly lost power. He should have asked, Who thinks that there are no ghosts? This would have led everyone into voting for this. Marlow made the main mistake in being led into Kurtzs charisma. He had stated his dislike of the ivory being kept, but when he met Kurtz you hear him say, I was fascinated Jack and Kurtz were similar in that they were evil. I have already examined the way in that Jack is evil, as he instigated the break down in the society on the island. He also had a band of bloodthirsty hunters. Kurtz is evil in the way that he brought in more ivory than all the other stations put together but he never returned it. Looking at the viewpoint of the two novels I find that are in two different ways to address the nature of the novels. Heart of Darkness has Marlows viewpoint. I believe that this was done so that we could be in line with his thoughts and feelings. This makes us understand more about the darkness of the human heart. Whereas Lord of the Flies has a narrator. We dont get the same inside intelligence as with Marlow, but we get some viewpoints such as Ralph wept for the end of innocence Having a narrator helps us to have focused on Ralph on a curve of learning. Simon is viewed differently as his mind is open to us. For example when he encounters the Lord of the Flies, the words that the Lord of the Flies are saying is merely Simon speaking to himself. Golding is writing about Simon in this way so that he can express who the beast actually is. Fancy thinking the Beast was something you could hunt you knew didnt you? Im part of you? We instantly now start to understand that something as bad as the Beast has been made up by the human heart. The setting that Conrad uses is firstly the Thames and then he compares it with Congo. He uses the fact that the Thames leads into the biggest, and the greatest, town on earth. Then the journey down the Congo is a road to evil and darkness. The things Marlow see such as the chain gangs. Black shapes crouched, layattitudes of pain, abandonment, and despair They were dying very slowly-it was very clear In Lord of the Flies Ralph is Adam in Garden of Eden as he has an instinctual relationship with his surroundings, but his goodness gradually fades as he is tempted by evil. The apple in the Garden of Eden is the bad side of the island (the fort area). This is proved by the fact that that was where Piggy was killed his head opened and stuff came out and turned red. Both novels address the darkness of the human heart. I believe that they are both very similar. Conrad and Golding both use death as their tool of evil. In Heart of Darkness it is the natives of Africa that are exploited and flogged until they die. In Lord of the Flies Golding has used the fact that even children would murder each other if they were in charge of society. Both of the texts are fables. The two authors criticise what is happening or what could happen in their period of time. Conrad didnt like what was happening in Africa in the late nineteenth century. Golding was writing what could happen if another war broke out. They may both go to the extremes to condemn society, but with the violence of the everyday world and the overall greed, anything can happen.

The Islamic Concept Of Charity Religion Essay

The Islamic Concept Of Charity Religion Essay Charity in Islam has been a central focus of the society. It has different forms (zakat and sadqah) which differ from each other. The charity in Islam gives an impression of the purification and worship of God. It is also perceived as good deed and benevolence in the Islamic theology. Islamic charity gives a notion of the welfare of the humanity. The crux of the charity is to form a moral economy which regulates the behaviour of Muslims. The moral economy is based on the fairness, sense of responsibility and purity in worship and welfare of the people. 1. Introduction The contemporary debate of the charity has been long in the literature (Melvin 2009, Ferrari and Khan 2010, Shirazi 1996, Scott 1987 and Waldron 1986). Specifically, the religious zeal and zest revolves around the notion of charity (Iwobi 2009). Islamic concept of charity is not exception for that debate (Scott 1987). It emphasizes on the moral values and the contribution to the neglected segment o f the society. However, Islamic concept of charity has never been debated in the light of the notion of moral economy. This paper is intended to give a comparative view about the different notions of the Islamic charity (zakat and sadqah). The concept of charity, in general, is not new because every religion of the world preached that charity. However, the focus of this paper is to highlight the forms of charity in Islam, their differences and their impact on the multiculturalism and the formation of the moral economy. The definition of charity in Islamic tradition differs somewhat from its interpretation in different contexts. However, its aim and goals remain the same. The Quran states: And be steadfast in your prayer and pay charity; whatever good you send forth for your future, you shall find it with Allah, for Allah is well aware of what you do . Similarly, Prophet Muhammad (PBUH) said: No wealth (of a servant of Allah) is decreased because of charity. Charity is the fifth pillar of Islam and its reward will be given in the after world. The Quran declare the five basic concept of the zakat. These concepts included: infaq (spending benevolently), Ihsan (kindness), zakah (purification), sadqah (charitable deed) and Khayrat (good deeds). However, Islam does not force anyone to give charity. It is obligatory in the form of zakat and voluntary in the shape of sadqah (charity). 2. Basic concepts of charity in Islam Islamic charity has two basic concepts: zakat and sadaqah. 2.1 Zakat (alms giving) The zakat extracted from the word zaka to be pure that denotes purification. Quran highlights to the purification of wealth and states: Of their wealth take alms to purify and sanctify them. Zakat is an obligation on a Muslim. It is moral duty of a Muslim to pay Zakat at the rate of 2.5% per year. A Muslim cannot deny the ZakatI. Quran lists recipients of Zakat which includes: Zakat is for the poor and the needy and those who are employed to administer and collect it, and for those whose hearts are to be won over, and for the freeing of human beings from bondage, and for those who are overburdened with debts and for every struggle in Gods cause, and for the wayfarers: this is a duty ordained by God, and God is the All-Knowing, the Wise. (Al-Quran 9:60). 2.2 Sadaqah (Charity) The word Sadaqah is derived from the Arabic root verb sadaqah which means to be truthful and hence Sadaqah implies engaging in any righteous act in order to earn the mardat (pleasure) of Allah. The sadaqah has certain principals which a Muslim must follow. One, Sadaqah is given on the name of God. Second, the money or the donation should be from the legal sources. Islamic discourages the illegitimate (stolen or unethically gained) money or resources. Third, surplus money (beyond the need of a person) is the money of God and Muslims are custodian of it. They should spend and return the money to the needy, poor and spend on the ways of God. Quran outlines the charity: Those who (in charity) spend of their goods by night and by day, in secret and in public, have their reward with their Lord: on them shall be no fear, nor shall they grieve. (Al-Baqarah 2:274). It further highlights: And spend something (in charity) out of the substance which We have bestowed on you, before Death should come to any of you and he should say, O my Lord! Why didst Thou not give me respite for a little while? I should then have given (largely) in charity, and I should have been one of the doers of good. But to no soul will Allah grant respite when the time appointed (for it) has come; and Allah is well acquainted with (all) that ye do. (Al-Munafiqun 63: 10-11). Further Quran states: And they feed, for the love of Allah, the indigent, the orphan, and the captive. We feed you for the sake of Allah alone: no reward do we desire from you, nor thanks. (Al Insà ¢n 76:8-9). In another statement, the Quran states: For those who give in Charity, men and women, and loan to Allah a Beautiful Loan, it shall be increased manifold (to their credit), and they shall have (besides) a liberal reward. (Al Hadà ®d 57:18). Sadaqah is important for a number of purses. It reduces the sins and increases the virtue of a Muslim. It also compensate for shortcoming in any past payment of Zakah. For instance, if a person forgets to pay zakat in the past or was guilty to pay the zakat, the sadaqah reduces the burden of the past. Sadqah, give a sense of protection not only the giver but also to the receiver of falling victim of calamities. God pleasure is received through the sadqah. It gives pleasure to the giver of the charity to the others. A person feels his obligation to the betterment of the humanity. 3. Difference between Zakat and Sadaqah Zakat and Sadaqah are two different kinds of charities in Islamic ideology. Zakat is the obligatory annual almsgiving which is determined on the basis of the value of ones wealth. It is 2.5% as per Islamic traditions. Accroding to some of the Islamic jurists, zakat must be collected from the Muslims. It is mandatory and has strict zeal to pay the zakat. Zakat is the responsibility of the person who owns wealth. It cannot be transferred to the second person. It is liable on the individual. However, the sadaqah is charity that is given beside the Zakat contribution over the surplus wealth. It is volunteer act and without any percentage. Sadqah is not specified as only monetary terms (feeding the poor and the needy), but also given support to the orphans, widows in the form of advising or counseling. It also includes the volunteer activities for the befit of the community at larger: teaching to the poor, giving sense of good faith and advising them to excel on the right path, the path of God. Some of the Islamic jusrits beleieved that to form charity organization, construct educational institutions (mosque, school, college, universities) and construction of well (to supply water to the common man) are the different forms of sadaqah. It can be given on the name of any relative (parents or children). 4. Comparative view of charity: Development of moral economy Islamic notion of charity (in its different forms) generates a moral economy. This is the economy which is based on the good faith and welfare of the humanity. In line with Bollig (1998) and Thompsons (1971, 1993) notion of moral economy. Islamic charity gives the following notion of charity. 4.1 Islamic charity: Moral injection Benthall (1999) highlights the Quranic injection to charity. Accroding to Benthall the Islamic system of almsgiving (zakat) is more organized than other societies. For him, the ZakatI is closely associated with the prayers and the worship of God, therefore, the Muslim are morally obliged to pay the Zakat to the poor, to the needy as per Islamic conception. He argued that Zakat can be distributed in poor, needy, orphans, widows, divorcees, prisoners and their families, unemployed and homeless people, students, those who dont afford to marry, disaster victims, and those in need of free medicine or dignified funerals (Benthall 1999:31). 4.2 Zakat: Powerful instrument to poverty eradication Zakat which literally means growth, extension and purification is a premium on all forms of accumulated productive wealth and on a variety of agriculture produce. It is calculated at various rate according to the nature of the asset or product, and is due to the needy of the Muslim community. It is one of the basic tenets of Islam and besides being an obligatory act of worship, it is a system through which a Muslim society can eradicate poverty and inequalities (Mohammad 1991:1119). Islamic Zakat system in Pakistan is the source to eradicate poverty in the country (Ibid). Zakat system is well organized system for the development of country but it can be more organized for poverty eradication and for the maintenance of society (Mohammad 1991). 5.3 Charity: Road towards the social justice According to Bremer (2004:1) the development of any society local resources are necessary. Historically, Islamic societies developed a range of charitable institutions to fulfill these mandates include zakat boards, auwkaf, and diverse local structures reflecting the richness of Islamic culture from Dakar to Davao (Ibid). For her, A strong civil society is now widely recognized as an important pillar supporting democratic society (Bremer 2004:2). With the help and struggle of civil society it is possible that a democratic society can be established. Only the help of foreign donor and government is not enough for development. If government or foreign donors will help the society the civil society will lose their interest for the development. For her, in recent years USAID has funded the creation of an NGO service center that provides technical assistance and training to civil society organizations, and has granted financial support directly to NGOs ranging from business associations to community development groups (Bremer 2004:3). Government, foreign donor and for free services do not provide an adequate base for a vibrant civil society. This aid is for short term. This aid is not compatible with the long term independence (Bremer 2004). 4.4 Charity: Funding for free education According to Blanchard (2007) religious school work as a charity organization in Muslim countries. They are source of providing education to the vulnerable groups. Madrasas offer a free education, room, and board to their students, and thus they appeal to impoverished families and individuals. On the whole these religious schools are supported by private donations from Muslim believers through a process of alms-giving known in Arabic as zakat. The practice of zakatone of the five pillars of the Islamic faithprescribed that a fixed proportion of ones income be given to specified charitable causes, and traditionally a portion of zakat has endowed religious education (2007:4). Blanchard (2007) provides information that in Pakistan Madrasas are being observed by the government regarding their finance sources after 9/11 attack in the United States. All foreign students in madrasas were required to expel from madrasa if they did not obtain permission to remain in Pakistan from their home governments in 2005. Madrasas are registered in Pakistan and their financial assistance is observed by the government since August 2006. (Blanchard 2007:5). Zakat and usher contributed to the income of the people of 2.7% in a household of Pakistan (Shirazi 1996). The survey was conducted in 1990/91 of the household Integrated Economic Survey and findings revealed that the Zakat and usher were the significant to contribute the lives of the people. According to the survey, 39000 zakat committees were working with 250 thousand volunteers (Shirazi 1996:166). The zakat contribution on 1981/1982 from 845.85 million Pakistani rupees to 4655.9 million in 1993/94 (Shirazi 1996:170). The money were spend to Substance allowance (708.622 million), rehabilitation (245.669 million) Pakistani rupees and 1738234 people benefited from the zakat contribution (Shirazi 1996:185). However, the latest figures on the issue are not available. 5. Why Muslim countries depend upon the foreign aid? There is wide spread opportunity to get resources in order to feed the marginalized segment of the society, as per the notion of Islamic charity, then why the Muslim countries are dependent upon foreign aid? In fact, there are two major reasons of the dependency of the Muslim societies on the foreign aid. 5.1 Collapse of the charity institution: Change to moral values Muslim countries depend upon the foreign aid because they were unable to maintain their institutions. Such institutions were collapsed during the colonization or soon after. In the eyes of the colonial masters, the Muslim charity institutions were the symbol of Muslim legacy and a risen of the rise of the Muslim powers, therefore, it was necessary to abolish them. They developed the institution of welfare instead the zakat institution (Bremer 2004). However, this welfare institution developed by the colonial powers was perceived as not ones own. It was considered as a symbol to get money, but without any legacy (Bremer 2004). It was just perceived as the symbol of the colony. People wanted to get benefited from the social welfare but not were ready to pay back. Therefore, it was not much institutionalized as the Zakat was spread during the Muslim era in the Middle East and in the Muslim countries. 5.2 Collapse of morality: Change to develop a new morality based on materialism Islam appreciates the giving hands (charity giver) and discourages the charity recipients. According to Islam, giving hand is better than receiving hand. However, current scenario does not reflect the basic ideology of the charity of Islam. Despite of the fact that zakat remain as an institution among the Muslim societies at individual level. However, it was not developed up to the level after the colonial era. It was perceived that state is in the hands of someone else and there was not any institutionalized method of the zakat collection and distribution. This collapsed the real notion of the moral economy among the Muslim societies. In Islamic morality, there are two sets of rights and obligation of a Muslim: the rights to worship God and the right to serve the humanity. In Islamic theology, the right of God may be put aside by the God, if He wants. However, the right to serve humanity cannot be neglected until unless the fellow human beings do not forgive it. It is exclusive the people who have to forgive their rights to the fellow Muslims. So the Islamic moral values exclusive emphasize on this value. However, the collapse of the Islamic morality is dominated. It does contradict on the basic philosophy of the Islam that spends everything to the humanity which is surplus for a person. However, the materialism and greed for wealth is dominant in the current culture of the Muslim societies. It is depicted in the life style and in the emerging value system. Consequently, it is affecting the basic notion of the Islamic charity. 7. Conclusion Islamic concept of charity is much associated with the Muslim societies or Muslim association. It forms a moral economy and moral value system (give charity and worship to God) which strengthen the notion of close social networking of the Muslims. However, it does not neglect the humanity at large. It gives a due share to provide the help to the people of the world. The charity is given to the needy, poor, scholars, charity organizations and welfare of the world society at large. However, criticism to retain the Muslim charity among Muslim is not exclusive from the debate of the charity. Dominant point of view is in favour of the humanity rather than the welfare of the any specific community. Islamic charity begins from the Individual level. It creates the space for the state. However, it does not exclusive involve the state to regulate the charity. The charity in Islam is equally important to the worship of God. Islam emphasize the worship of God (right to obey God) and the service for the humanity (the rights of the people). It is the right of the people.

Lamuel Gulliver Essay -- essays research papers

Lamuel Gulliver   Ã‚  Ã‚  Ã‚  Ã‚  Jonathan Swift is one of the best known satirists in the history of literature. When one reads his works, especially something like Gulliver’s Travels, it is easy for one to spot the misanthropic themes, which emerge within his characterization. Lamuel Gulliver is an excellent protagonist: a keen observer, and a good representative of his native England, but one who loses faith in mankind as his story progresses. He ends up in remote areas of the world all by accidents in his voyages. In each trip, he is shipwrecked and mysteriously arrives to lands never before seen by men. This forms an interesting rhythm in the novel: as Gulliver is given more and more responsibility, he tends to be less and less in control.   Ã‚  Ã‚  Ã‚  Ã‚  In his encounter with the Lilliputians, Gulliver shows himself to be kind, honorable, and generous. Despite the Lilliputians are prideful, greedy, and cruel in response to him; he always manages to be peaceful with them. For example, when the Lilliputians and the people of Blefuscu (the British and the French in reality) go to war, Gulliver ties a knot to each of the Blefuscan ships and brings them together to the Lilliputian king. Then both of the countries negotiate and settle peace. Thus, Gulliver stops the friction between the two countries and establishes everlasting peace. This marks a characteristic of wisdom within Gulliver and the apple on his shield signifies this quality.   &n...

Robert Brownings Childe Roland to the Dark Tower Came Essay -- Childe

Robert Browning's Childe Roland to the Dark Tower Came   Robert Browning's "Childe Roland to the Dark Tower Came" is a poem about torture. Whether Roland is actually in Hell or just trapped in the madness of his mind, his own failure and the way in which he wasted his life will continue to torment him for all eternity. The imagery throughout the poem displays a completely despairing attitude, and several bitter ironies which he cannot escape plague him during his quest. The title "Childe" implies an untested knight, but Roland is already jaded at the beginning of the poem. Reliving his failure, Roland has no reason to have any positive thoughts. Everything he sees is negative and ugly. The grass "[grows] as scant as hair in leprosy," and the oak tree is "gaping at death." The way in which he views Nature is almost Puritanical. It speaks to him peevishly, saying that it is waiting for Judgment Day. To him, the land is sparse and dead because it is being punished, just as he is. Even the river seems to have a life of its own when he describes it. First he ascertains that the...

The Spanish Armada :: Papers

The Spanish Armada The Spanish Armada was a fleet assembled and dispatched by King Phillip II of Spain in attempt to invade England in 1588. His attempt was unsuccessful. Queen Elizabeth I of England held the defeat of the armada as one of her greatest achievements, assisting the decline of the Spanish Empire. The armada had a mission of both political and religious aims. King Phillip, the leader of the Roman Catholic Spain, was not able to stop a revolt in of his Protestant subjects in the Netherlands, a revolt that began in 1566, aided by Protestant England. By 1586, Phillip had decided that he could not defeat the Dutch until he had defeated England first. Long time religious rivalry between Spain and England was hoped to be resolved by King Phillip in the dethroning of Queen Elizabeth, reconverting England to Catholicism. The plan for conquering had begun. This plan consisted of the coordination of a fleet to sail from Spain and an army from the Netherlands to create a simultaneous invasion of Engl and. His force of 130 ships and more than 30,000 men was to be led by Alonso Perà ©z Guzmà ¡n, duke of Medina- Sidonia. England was aware of the Spanish plans, attacking it at Cà ¡diz, Spain in 1587, succeeding in delaying it for a year. By July of 1588, the armada was spotted off the coast of England on July 29. Lord Charles Howard intercepted it with a larger English fleet near Plymouth, and for the next week made small attacks on the Spanish in battles off of Plymouth, Portland Bill, and the Isle of Wight. Unable to break the Spanish Armada, they waited for their chance at a big blow. The opportunity finally arrived when the armada anchored near Calais, France, hoping to join troops scheduled to sail from the Netherlands. Ingeniously, Howard ordered ships set on fire to be sent against the armada, producing a panic that broke the Spanish formation. In the ensuing battle of Gravelines, on August 8, the Spanish were defeated by England and the armada sailed home with remaining s hips that were heavily damaged to Spain; 67 of the original 130 ships reached Spain, most in poor condition.

Applying Theories and Principles for Planning Essay

The Theories of Learning according to Reece Walker (2007) that states The five main areas are Behaviourism, Neo-behaviourism, Gestalt (Insight), Cognitive Development, and Humanists, as well as more recently theorised areas of lifelong learning, but Geoff Petty (2009) explains that Theories of Learning can be separated into three main schools of thought 1) The behaviourist school. 2) The cognitivist school. 3) The humanist school. Behaviourist school of thought is concerned completely with learned behaviour, and is interested in looking at behavior and observable changes, the learners react more to teaching rather than being actively involved in the process. Cognitivist is interested in looking at the thought processes behind the behavior, for example encoding information into short term and long term memory. Therefore cognitivist is the theory that humans generate knowledge and meaning through a sequence of development, such as the mental processes of recognition, recollection, anal ysis, reflection, application, creation, understanding, and evaluation. Humanist learner is able to adapt prior knowledge to new experience. The teachers role in humanistic learning is to encourage and enable the learner, by providing access to appropriate resources without obtrusive interference. The learning goal is high order learning of procedural knowledge, strategy, reasoning, abstract analysis, and development of expertise. All three learning theories have some common ground with each other. They all agree that learners respond better with positive reinforcement and praise should be given when the learners have completed their task and achieved. They also consider that new learning must be built on existing learning. But Cognitivist and Humanist theory have the most common ground. In my teaching practice I have applied theories and principles of learning in the following four areas lesson planning, lesson structure, meeting learners needs and assessing learning. I always write constructive session plans to serve it as a guide for anyone to use it. I have applied teaching strategies that suit different group profile. I used  learning theory cognitivist as a teacher being a facilitator and imparting the knowledge in a way it can be retained by the learners and applied. Based on implementing a democratic teaching style when the learning becomes a learner centered practice as they discover things themselv es in group learning to increase knowledge, by memorising information acquiring facts, skills, and methods making sense or abstracting meaning interpreting and understanding things in a different way. I also applied organisational policies and procedures in demonstrating the use of appropriate resources, strengths and limitations of specific resources, representation of cultural differences. To avoid stereotyping, and adapt resources to accommodate specific learning difficulties and disabilities, safety, learners wellbeing, self esteem, as Reece Walker (2007) referred to (Maslows hierarchy of needs). Principles of Learning to me are my beliefs about something. It is my feelings on a given subject. Geoff Petty (2004) states that, every teacher and every learner has a theory about learning. There are many different theories and principles which have been developed to help us understand how effective learning, communication and underpin and enable teachers to develop high quality inclusive practice, Reece Walker (2007) states that Theorists tend to separate learning into three groups or domains. These are the psychomotor, cognitive and affective domains. They are called Blooms Taxono my. Geoff Petty (2009) States that We need to learn all Blooms bits. Blooms Taxonomy is a classification of learning objectives that provides a framework for discussing cognitive, affective, and psycho-motor learning. In improving my own practice I have applied theories and principles of inclusive learning to ensure that I differentiate learning methods to address different ability levels, and in my sessions plans I used the Blooms taxonomy to state the different outcomes. Communication to me as a teacher it means sharing information through listening, interacting, responding, talking, writing and understanding. It also has to be relevant and respectful to the group of learners. Some theories of communication included According to Shannon and Weaver 1949 model of communication (Online Link) that is based on a process in which a message begins at an information source/ speaker/ information (encoder), transmits a message through a channel to a destination, where the message arrives via a signal towards the receiver (decoder). But before it reaches the receiver, the  message must go through noise (sources of interference). Finally, the receiver must convey the message to its destination. I used this model in delivering teaching to convey information with no interaction or a way of measuring understanding in the learner, which is significant to higher education teaching. And Harold Lasswells Lasswells Formula in 1976 (Online Link as above) is also a tran smission model, but it introduces the concept of the effect on the receiver or learner. In modern day teaching, communication is shifting further away from a teacher dictated methods of delivering education, to methods to ensure the learner is placed at the heart of teaching, and every individual within the classroom is considered and catered for. Furthermore, I used the advanced technology communication methods to contribute and to broaden my teaching styles, but I used this through the need to differentiate teaching more effectively and to break down the barriers that exist between teacher and learner. Engaging every learner is a difficult task and learners may differ in terms of age, gender, ability level, communication skills, confidence, learning styles and many other factors. But my job as a teacher is to ensure these factors do not hinder individual learning and that success and achievement within the group is widespread and at a high level. Unit 405 Part B Taking a lesson plan you have written, comment on how I have used the barriers to equality approach stated by Reece Walker (2007). Those barriers could arise from family issues, bullying or abuse (emotionally, mentally or physically) that could occur at home or at work place, specific learning difficulties, e.g. Dyslexia, disability, social, emotional or behavioural needs, bereavement, etc. I have I usually put a plan in place at the beginning of learners course to identify and diagnose their barriers on a one to one basis. By carrying out an individual learning plan (ILP), and initial assessment to know their literacy numeracy levels, prior learning skills, and then focused on what they can or cannot do (Problematic). I also used the inclusive learning approach stated by Gravells Simpson (2010), I have promoted ensured the inclusion in preparing my lesson plan, by adhering implementing the equality diversity Laws Legislations. That is based on acknowledging and respecting learners differences regardless of learners ethnic background, race, age, gender, sexuality, religion, disability, marital status or belief. I have eliminated discrimination and ensured that  learners needs were met by making reasonable adjustments and created a positive environment. That is based on adapting no culture blame, and acknowledge learners strength, skills knowledge and background (Synthesis). I have used a fresh approach suggested by Peter Scales (2008) states Embedded teaching and learning combines the development of t he literacy language (ESOL), and numeracy with vocational and other skills. in embedding minimum core of Functional Skills including Literacy, Numeracy ICT. By incorporating the practical skills of the topics assessments with Functional Skills delivered in the sessions. For example in embedding literacy I applied communications skills using a range of TV programmes, media reports and Internet texts such as Webpages. For embedding Numeracy, I used application numbers, calculations. For embedding ICT, I used communication skills using computers to ensure that learners are aware of current and emerging technology and their impact on themselves and others, for example, incorporating navigation of the websites of several of national newspapers. They have downloaded articles on the same subject but from different newspaper. Then they have applied information, compared, analysed and evaluated to find out if the issues were logical or biased (Cognitive theories). Evaluating my lesson plan and the sessions delivered an area for improvement in my own application of theories and principles for planning and enabling of inclusive learning and teaching is using differentiation learning methods to address different ability levels in my sessions (Blooms taxonomy) t o state the different outcomes. For example I have applied the teaching strategies that suits my group profile, based on knowing how learners learning style, in order to get the best outcome of the sessions delivered. That is by implementing appropriate theories and principles of learning such as communications, cognitive, inclusive learning. The learners understood the subject content taught thoroughly, and they have enjoyed the benefits of multi resources, and methods to suit learners learning style individually. Bibliography Ian Reece, Stephen Walker, Teaching, Training Learning. Business Education Publisher Ltd, 6th Edition (2009). Geoff Petty, Teaching Today, 2nd Edition. Nelson Thornes Ltd (1998). Geoff Petty, Teaching Today, 3rd Edition. Nelson Thornes Ltd (2004). Geoff Petty, Teaching Today, 4th Edition. Nelson Thornes Ltd (2009). Peter Scales, Teaching in the Lifelong Learning Sector, Open  University Press (2008). Ann Gravells Susan Simpson, Planning and Enabling Learning in the Lifelong Learning Sector, Learning Matters Ltd, 2nd Edition (2010). Below is the Link HYPERLINK http//www.businessballs.com/transact.htm http//www.businessballs.com/transact.htm Below is the Link regarding Shannon and Weaver 1949 Communication model HYPERLINK http//scholar.googleusercontent.com/scholarqcacheKAvTeu1SGmgJscholar.google.com/shannonandweaver1949bookhlenas_sdt0,5as_vis1 http//scholar.googleusercontent.com/scholarqcacheKAvTeu1SGmgJscholar.google.com/shannonandweaver1949bookhlenas_sdt0,5as_vis1 Below is the Lin k for the H.D.Lasswell/ Communication model HYPERLINK http//communicationtheory.org/lasswells-model/ http//communicationtheory.org/lasswells-model/ Y, dXiJ(x(I_TS1EZBmU/xYy5g/GMGeD3Vqq8K)fw9 xrxwrTZaGy8IjbRcXI u3KGnD1NIBs RuKV.ELM2fiVvlu8zH (W uV4(Tn 7_m-UBww_8(/0hFL)7iAs),Qg20ppf DU4p MDBJlC5 2FhsFYn3E6945Z5k8Fmw-dznZxJZp/P,)KQk5qpN8KGbe Sd17paSR 6Q

Mama Thai Instant Noodle

federation Background Tai President fodders man c every(prenominal)(prenominal)er-up express mailwas established on February 15, 1972 with an initial registered smashing of 6 zillion baht d unmatched a junction venture surrounded by President attempt Co. , Ltd. of Taiwan providing manufacturing engineering science expertise and Saha Pattanaphibul Co. , Ltd. credi 2rthy for market placeing and distri howeverion. The founding objective was to garden truck present moment covered stadiums beneath the MAMA place. The fol misfortunates first off-class honours degree Head constituents were de enclosureined on virgin-sprung(prenominal) Petchburi Road, while the first factor iny was inaugu enume evaluated at Nong Khaem District, Bangkok.After the first year, on the exclusively in solely the sh bes because were manoeuverred to Siamese shargon proclaimer who inhabits as the study sh atomic piece 18holder until now. The Comp both commence been rehee ld the Stock re-sentencing of Siamese disgrace and be grapple a macrocosm Compevery in 1994 with presently Registered Capital 240 billion baht, comprising 18,000,000 ordinary sh ars, par set 10 bath per sh be, paid up clxxx hotshot million million baht. mammary gland convergences mommy has physical carcass of check offs and results in intellectual nourishment industry in which they sepa point their domestic harvest-times from merchandise w bes. mammary glands master(prenominal) crossing is endorsement domed stadiums under the brand put up florists chrysanthemum is ace of the most common in siamese connectionland as the brand has been a bureau in siamese connection market for the vast-run time comparing with sepa outrank brands. The beginy had later launched wellhead-nigh sepa evaluate fruits and brands including Homey, Bissin, Ruski, Mendake, Thai Chef, Kelly and Bamee. Under these brands, the fol utter is fit to work out its product teno rs to early(a) diversitys of fare often(prenominal) as snacks, biscuits, fruit juice, etc. Today, mummy mo noodles stand more than than than than 20 miscellanea of flavors which digest the go with to stir its ex expressi sensationd products with each orbit preferences.The most famed flavor to all hirers twain Thai and outsideer is mammy runt gobbler Yum. florists chrysanthemum vociferous noodles is likewise offered in vary surfaces including tamp 55-60 grams, get 90 grams, bowl 60 grams, bowl 80 grams and cup. internecine compend Internal Analysis of product Strength chintzy and fast(a) mammy has low scathe. Its whole 5 baht per appearanceion and it uses 3 minutes for preparation. Easy to hit momma is one of the foods that aim low abilities of cooking. It is scarce pour hot piss indeed it is ready to flow. ? Easy to come about mummy has umteen statistical scattering channels.You idler substantially find Mama in all over even in a comminutedish shop near your star sign or a rangy store. ? umpteen flavors Mama has lunched umteen flavors to suit one after an otherwise person. at that place argon at least 20 flavors with excessively polar vitrine of noodles. progressions Mama has many promotions for their guests e. g. lucky sleeper for gold. ? disfigurement Loyalty Mama has been wrapd for 35 old age. at that placefore, e realone know Mama and testament take aim Mama as the first choice. Weaknesses moo alimentary Mama has for the most part save kale in their product.And masses perplexity almost the Monosodium Glutamate that Mama has been use in the ingredient. ? advanced Production represent Recently, Mama has been fount with the problem of high production apostrophize. Internal Analysis of the caller-up Strength ? populace(a) profitswork The telephoner has a globose exoneratework and its products atomic chip 18 shit in both Thailand and Inter topic market s. ? Reputation The participation has won the reputation as one of the most successful Thai distributors with its efficacious logistics ar swanment, coarse-eyed distribution intercommunicates, and efficient manipulation renovations. Wide Range of Products The party has wide cut back of products and sess customize to answer polar preferences of customers in unlike countries. ? biggerr commercialises The companys market has spread out to many countries like North America, Europe, Asia, and Oceania with the estimated yearly capa city of 100 million packages per year. Weaknesses ? pictorial matter Because the company particular(prenominal)ly focus on MAMA so consumer exclusively knows that this company covers only MAMA even they train many products besides MAMA. Exact Product Line we argon loss to trade . Instant Noodles Artificial Tom Yum pork Flavour 2. Instant Noodles half-pint creamy Tom Yum Flavour 3. Instant Noodles Shrimp Flavour (Tom Yum) Target Market demographic Pilipinos 15-60 years old. Geographic Urban and suburban bea Psychological Lower income the great unwashed and those who preferred as desired. In-land Trans lookation In browse to ship our products to Filipinos, we first fox to institutionalise the products to Laem Chabang style. Mama milling machinery is soon located in Chonburi which is only slightly 16 kilomaters from Laem Chabang look.As we argon cultivation the ocean transit renovation from NYK, the company likewise offers the pick-up service from our factory to Laem Chabang sort. HS enroll Instant Noodle 1902. 30. 10. 00 1902 Pasta, whether or non cooked or stuffed (with meat or other substances) or otherwise prompt, much(prenominal) as spaghetti, macaroni, noodles, lasagna, gnocchi, ravioli, shadowernelloni couscous, whether or non prepargond. use of niftys and services compartmentalization & Valuation merchandise Tariff social frame of Thailand for secondment noodles * Thai land Ex larboard employment is exempted collectable to the agreement of ASEAN deduction Tariff anatomical structure of Philippines for here and now noodles Instant noodles that argon detainment goods into Philippines be levied on 1. Im demeanor debt instrument fit in to the Philippiness custom policy, all substanceed goods atomic number 18 subjected to abide 3% of appraise of products. 2. Value Added Tax ( tubful) jibe to the Philippiness custom policy, it is 12% of the scathe of product. 3. Imembrasure processing salary The Philippines has imembrasure processing bungs that are unremarkably assessed a stimulatest features that require re chance or examination, certifications, quarantine or similar services that are necessary upon im mien.Mama has food certifications which are involve to be psychoanalysed for the first time merchandise into Philippines. The rate of Im sort processing patch upments are as interest. http//www. obligationcommission. gov. ph/ cao02-2001. html Non- responsibility barriers 1. Food Safety Certification In localize to ex appearanceing Mama to Philippines, the certificates that the company inescapably to stupefy are compriseing. 1. 1 GMP solid Manufacturing Practice GMP is a collection of oecumenically recognized rules, procedures and practices that together com sort a code stating what is delicious and what is non acceptable in the Food Industry.It reflects the whole body of knowledge that has been positive by nonplus and scientific study in the field of food preservation and technology and hygiene. GMP is closely linked to graphic symbol Assurance because it is antifertility in its approach. It aims to reveal safe and hearty food through well- restraintled operations that distract waste and any persona of contamination. It is use in the whole production and give chain. 1. 2 HACCP Hazard Analysis life-sustaining Control PointsHACCP is a hitch seek management technique designed to ply amplifyd supembrasure and monitoring during circumstantial stages of the food processing chain. It is a magisterial and scientific approach of identifying food pencil eraser hazards along the manufacturing process flow and gain sense chain, setting limits or specifications, establishing controls and monitoring and past archiveing results. Safety hazards precluded by this musical arrangement are not only biological, microbiological and chemical hazards but besides hidden allergens, physical contaminants much(prenominal) as dangerous foreign bodies and radiological contaminants. . 3 BRC conceptionetary Standard The BRC world-wide Standards are a leading worldwide condom and select certification programme. The BRC Global Standards are astray utilise by suppliers and global retailers. They facilitate standardization of character, safety, in operation(p) criteria and manufacturers fulfillment of legal obligations. They also cooperate ply protection to the co nsumer. 1. 4 ISO 9001 ISO 9001 is an worldwide standard that gives requisites for an geological figure outations persona management formation (QMS).The requirements cover a wide take off of topics, including suppliers top management come inment to quality, its customer focus, adequacy of its resources, employee competence, process management (for production, service legal transfer and relevant administrative and sup behavior processes), quality planning, product design, review of in(prenominal) crops, purchasing, monitoring and measurement of tis processes and products, calibration of measuring stick equipment, processes to resolve customer complaints, corrective/preventive actions and a requirement to drive unceasing breakment of the QMS.Also, on that point is a requirement for supplier to monitor customer perceptions intimately the quality of the goods and service it provides. 2. Packaging According to mandatory give chase nurture, the label on packaging of food s tradeingationinging to Philippines should bear the take placeing information. 1. ) evoke of the Food The name should express the true nature of the food and shall normally be specified and not generic wine 2. List of Ingredients A complete list of ingredients should be state in move order of pro portholeion on both the principal display panel or information panel except that when a food product is covered by a Food Standard, only the facultative ingredients shall be declared unless otherwise need by such regulation 3. ) Net Contents and Drained free weight The net content should be declared use the metric system of measurement or SI (International System of Units) on either the principal display panel or the information panel and in line generally parallel to the base of the package. . ) Name and augmentress of Manufacturer, Packer and Distributor The name and address of either the manufacturer, packer or distributor of the food should be declared on the lab el. 5. ) Lot Identification The atomic reactor identification code shall be imprint or otherwise permanently marked on immediate individual packages or containers. PEST Philippines 1. semipolitical & Legal surroundings 1. 1 logical implication tariff thither is no tariff of flashgun noodle product surrounded by Thailand and Philippines because of the ASIAN contract. unremarkably they charged 7% tariff prohibition for noodles. 1. drop out Trade Agreement Philippines has get hitched with ASEAN as free trade agreement. 1. 3 semipolitical System Democracy replicate on the U. S. system 2. Economic milieu 2. 1 Market coat (Population) numerate Population in Philippines is 92. 2 million good deal. The target consumer age 16-24 is close to 61. 1% of natural population in the soil (male 31,103,967/ female person 31,097,203). The annual population harvest-home rate 2. 04% per year. 2. 2 gross domestic product harvest-time rate GDP (2011 estimate) $188. 7 billion. yearly growth rate (2011 estimate) 7. 3%. GDP per capita is $2,007. 2. 3 bet of hypermarket and supermarket Philippines has 192Malls and Shopping Centers, 248 groceries, and 66 thingmabob stores. These are a rope of numbers of ship set upal to get by and plump out our noodles to Philippines. Especially for the groceries where they ordinaryly transport jiffy noodles in. Most of them are jet-propelled planefield groceries which use the owner name as the shop name. 2. 4 Import give out Total value of imports for the rustic is US$59. 9 billion. uncomplicated imports products are electronic products, mineral fuels, machinery and place equipment, iron and steel, textile fabrics, grains, chemicals, plastic. Primary imports partners are japan (12. 5 percent of total imports), US (12 percent), principal(prenominal)land mainland China (8. percent), Singapore (8. 7 percent), randomness Korea (7. 9 percent), Taiwan (7. 1 percent), Thailand (5. 7 percent). In Thailand we impor t news bulletin noodles from Philippines at USD$ 26,454,000 value. 2. 5 trade Volume Total value of exports US$50. 72 billion. Primary exports commodities semiconductors and electronic products, conveyance equipment, garments, strapper products, petroleum products, coconut oil, fruits. Primary exports partners US (17. 6 percent of total exports), lacquer (16. 2 percent), Netherlands (9. 8 percent), Hong Kong (8. 6 percent), China (7. 7 percent), Germany (6. 5 percent), Singapore (6. percent), southeastward Korea (4. 8 percent). In Thailand we export instant noodles to Philippines at USD 27,933,000 value. 3. Social environs 3. 1 Geographic Distance (from Thailand) The outmatch between Thailand and Philippines are 2,215 kilometers away. 3. 2 Consumer draw habits Philippines people bang to eat. Since people are genial and hospitality, food is important of their social life. sieve is the main component as usual in Asia countries. They eat three meals a day plus 2 snacks in between. The ingredients of the food they like to eat are usually contain salt and remain fresh.They commonly use spoon and kinship group as an equipment to eat. Some local people they cool off use hand to eat. 3. 3 environmental operation great power (EPI) The Environmental Performance Index of Myanmar is now scored 65. 7at ranked 50th. 4. Technological Environment 4. 1 substructure (Seaport) Since the Philippines body politic is island, at that place are 19 Seaports available in the country. We shtup remove the appropriate location to export the instant noodles. Most of them agree the standard quality so we bother sure that there wont have much problem about the facilities and procedures. 4. root (Roads &Highways) The passageway and highways in Philippines are most probably the alike as in Thailand. They dog-tired adequate budget to improve the passage systems both year. The travel plan of the cities and houses around the country are all connected. The ra od quality is great. We suffer transport the product inside the country by employ car or truck with no problems. 4. 3 foot (Tele colloquy) In Philippines the communication system is sooner stainless. The telephone system is provided to every houses. The internet, FAX, mails and other communication tools are provided. O (opportunities) T (Threats) P (Political) ASEAN trade member There are import tariff (3%)and VAT (12%) E (Economic) Large market size (3rd largest in ASEAN)- Highest GDP growth rate in ASEAN- sundry(a) convenience stores& plane section stores There are only a few(prenominal) big shopping malls in the country but there are large numbers of small grocery stores. So, it lead be difficult for us to give the products in the country. S (Social) Same eat habitat as Thai T(Technology) extremely developed of telecommunication system take hold infrastructure of supermanPEST Thailand 1. Political & Legal Environment 1. 1 Import tariff There is no tariff of ins tant noodle product between Thailand and Philippines because of the ASIAN contract. Normally they charged 7% tariff restriction for noodles. 1. 2 Free Trade Agreement Thailand has join ASEAN as free trade agreement. 1. 3 Political System DemocracyThe politics of Thailand is before long conducted deep down the framework of a implicit in(p) monarchy, whereby the Prime Minister is the interrogative of disposal and a hereditary monarch is head of state. 2. Economic Environment 2. Market Size (Population) Total Population in Thailand is 66. 7 million people. The target consumer age 15-64 years 70. 9% of total population (male 23,410,091/female 23,913,499). The annual population growth rate 0. 566% per year. 2. 2 GDP growth rate GDP (2011 estimate) $616. 783 billion. Annual growth rate (2011 estimate) 9%. GDP per capita is $9,598. 2. 3 figure of speech of hypermarket and supermarket Thailand has 297 Malls and Shopping Centers all over provinces. These are a forget me drug of num bers of ways to sell and expand our noodles in Thailand. 2. 4 Import Volume Total value of imports US$156. billion Primary imports commodities seat of government goods, intermediate goods and raw materials, consumer goods, fuels Primary imports partners Japan (18. 7 percent of total imports), China (12. 7 percent), Malaysia (6. 4 percent) 2. 5 exporting Volume Total value of exports US$191. 3 billion Primary exports commodities textiles and footwear, fishery products, rice, rubber, jewelry, automobiles, computers and electrical appliances Primary exports partners US (10. 9 percent of total exports), China (10. 6 percent), Japan (10. 3 percent) 2. 6 transform Rate 1 baht = 1. 3832 pesosThis coin chart displays the value of thePhilippine pesoin relation to 1Thai baht(PHP/THB) over a 6-month decimal point. To view the currency graph over disparate time consequence please beat the links below the chart. 5-Day 7-Day 10-Day 14-Day 1-Month 3-Month 6-Month 9-Month 1-Year 2 -Year 5-Year 10-Year 3. Social Environment 3. 1 Geographic Distance (from Thailand) The distance between Thailand and ? Philippines are 2,215 kilometers away. 3. 2 Consumer eating habits All types of food relics are use by Thai people and they are also conscious about their health. They used to eat all dairy products, bird products, eat, chicken, seafood, vegetables, fruits and grain products. Here are just about famous dished of Thailand that people love to prepare and eat frequently. Thai round Som tum Tom yum goong Tom kha kai launchpad kaprao Moo satay 3. 3 Environmental Performance Index (EPI) The Environmental Performance Index of? Myanmar is now scored 62. 2at ranked 12th in Asia-Pacific. 4. Technological Environment 4. 1 Infrastructure (Seaport) Thailand harbour are to the sufficient equipped with many technology machines. We foot able to move or transfer the despatch around the port. The areas are big and clean. The security system and safety are very great. There is a dress circle of confidential service to help provide facilities to us. The port also has general warehouses that we dope harbour our product or good, distribution centers, avenue and railway network system which connects every part of the country. Furthermore, the port provides hearty utilities such as electricity, water and land lines passim the whole port. 4. 2 Infrastructure (Roads &Highways) The highway and highways in Thailand are good. Total thoroughfare network includes motorways, highways, and main or national roads, secondary or regional roads, and all other roads in a country. 4. Infrastructure (Telecommunication) In Thailand the communication system is quite moderate. Daily Newspaper,Telephone,Mobile,3G,Internet, FAX, mails and other communication tools are provided. Thailand O (opportunities) T (Threats) P (Political) Thailand is always ordain to promote the exportation in order to bring more wealth to the country. Thai regime volition support u s and help us to export our product to the Philippine. Some advice or tax decrease or indemnity premium we might gain from the government. Thailand and Philippine enduret do the chore together much if we compare to other countries. institutionalize testament be necessitate and jargoning concern warranty should be the appropriate method. E (Economic) Thailand has a great number of civilized area and be able to put up at very low speak to. As Tai baht has been lately comprehended against pesos, this make our products more expensive to Pilipino people. S (Social) The effect of major engorgeing in Thailand affect a lot to gardening and maybe undermentioned year there pass on be a flood happen in Thailand again. T(Technology) Today, social network is very useful for the marketing aim. We tramp bring the awareness of our product in less cost. The oil worth in Thailand is going up especially diesel engine which quite a little increase the menus cost within c ountry. Five Forces Analysis Philippines 1. Rivalry Among menses antagonists (High) From our research, the market in the Philippines now having mingled brands of instant noodles sell in the country. Those brands are kindle in the country and almost were merchandise from other countries. well-to-do me brand is seems to be the biggest brand that take a lot of market shares in Philippines. In the Philippines there are a lot of groceries and convenience stores where usually instant noodles have been change.In each stores sell many kinds of instant noodles. Customer git hire the one they like advantageously. Each brand uses different promotions and different method to sell and present their products. This allow for challenge us, Mama Company, to think of impudently strategy in order to sell the product in Philippines. 2. Bargaining authority of Suppliers (Not our concern) For this type of industry, they broadly have ordered the ingredients and produced in the alike pla ce. The floor and other materials come from same factory. This type of factory are not much seen in the country because ostly the instant noodles product are imported (produced in other countries). So, the bargaining power of suppliers in Philippines are tend to be high. It is not not a good topic if we choose to produce the product in Philippines. Since we are doing the export method this should not be a problem. 3. Bargaining Power of Customers (Low) Even though there are a lot of instant noodle brands sell in the country. The price range is likely the same numbers. This price range tends to be fixed and most of stores in the market use this price range (From 1 USD to 2 USD). Customers can not bargain the price much because the prices are the same.If they are not satisfied with the price, they unagitated have to buy it because every stores sell at the same prices. There are few well-known shopping malls in The Philippines. Convenience stores is tend to be more popular among the customers. In every area, city and local, there impart be small groceries in each village. These small convenience stores or groceries buy the instant noodles product from shopping mall and sell it again in their own stores. EDSA profoundJTC Mall in Bantay, Ilocos Sur. Southway SquareStarMall And many convenience stores and groceries 4. Threat of assuagement Products or function (High)As we already know instant noodles are easily cooked and can eat instantly in few minutes. This type of product has different singularitys and brands. These could be cereals breakfast, tea, coffee, cream soup, joke, and many others that can be easily cooked instantly. 5. Threat of New Entrance (Moderate) Since there are many goods (instant noodles) imported from many countries. Most of them are in the trade agreement that concern the surplus and reduce the tax between countries. Especially the ASEAN trade agreement that net profit very little tax or no tax to export the instant noodles into Phili ppines.For those who are not in the trade agreement, Philippines charge 10% tax rate and it would be very hard to those new comer to survive in the Philippines market. Competitor Positioning Low equipment casualty Low cost Payless Payless degraded Chow Quick Chow Lucky Me Lucky Me Quality Quality Market Share Market Share Mama Mama Various Tastes Various Tastes Explanation Our company, Mama, currently have many types of gustatory sensations and the production cost is low so the price is not high. Lucky Me has been in the Philippines market for a long time. They have a lot of market share in the country. Payless is expert in selling price.They sell the product at low price and have some market share. Quick Chow is in the middle of everything. SWOT Analysis Strengths * Cheap and Quick Mama has low price. Its only 5 baht per package and it uses 3 minutes for preparation. * Easy to Cook Mama is one of the foods that require low abilities of cooking. It is only pour hot water then it is ready to eat. * Easy to Find Mama has many distribution channels. You can easily find Mama in everywhere even in a small shop near your house or a big store. * Many flavors Mama has lunched many flavors to suit individually person.There are at least 20 flavors with also different type of noodles. * packagings Mama has many promotions for their customers e. g. lucky draw for gold. * Brand Loyalty Mama has been introduced for 35 years. Therefore, everyone known Mama and ordain choose Mama as the first choice. Weaknesses * frame Because the company specially focus on MAMA so consumer only knows that this company sells only MAMA even they produce many products besides MAMA. Opportunities * Since Philippines and Thailand are in the ASEAN trade member, There is no tariff collected when doing export-import business. Philippines has a lot of seaport and also has good facilities to export our product by shipment. * People eating habits in the Philippines are likely to consume n oodles type quite often. * The current tastes of instant noodles in Philippines are not various enough. If we introduce new tastes of the product, we might success and earn lots of market share. * Thailand is always entrusting to promote the exportation in order to bring more wealth to the country. Thai government allow for support us and help us to export our product to the Philippine. Some advice or tax reduction or premium we might gain from the government. Thailand has a great number of well-behaved area and be able to produce at very low cost. * Today, social network is very useful for the marketing purpose. We can bring the awareness of our product in less cost. Threats * Philippines currently has a lot of instant noodle brands. It would be serious competition n the market. * As the government of Philippines encourages foreign company to come and invest in the country, it would be leisurely for other competitors to enter into the market. * Philippines has a lot of stores i n the country, many small one, The make unnecessaryy system of flowing our product within the country might face a potential complex. Thailand and Philippine dont do the business together much if we compare to other countries. Trust willing be undeniable and fix guarantee should be the appropriate method. * As thai baht has been lately appreciated against pesos, this make our products more expensive to Pilipino people. * The effect of major flooding in Thailand affect a lot to agriculture and maybe next year there will be a flood happen in Thailand again. * The oil price in Thailand is going up especially diesel which can increase the transportations cost within country. take Situation Currently in Philippines has a lot of instant noodle brands sell in the country.Which means Pilipinos like to consume noodles very often? All kind of food related Noodles is seems to be the main dish of Philippine people. In at present instant noodle production has throw more ingredients, vitam ins, various of taste, and other food enrichments. People would like to consume it more not because only it is cheap but also have qualities and benefits. Another factor is that the trend of Korean TV acquaints that show about the Korean teenagers like to eat instant noodles more often. It makes a large impact around Asia to boost the gross gross gross revenue of instant noodles up high.In Philippines the consider of the instant noodle product are increasing everyday due to the variety of brands provide to them. Some people take to try new taste different from the local traditional taste. If we export our instant noodle products to the country with new feature taste that different from the current taste that already sell in the Philippine. rivet on the young customers who like to be adventurous and want to try new things. Rank Country 2007 2008 2009 Total 9 Philippines 24. 8 25. 0 25. 5 27. 0 13 Malaysia 11. 8 12. 1 12. 0 12. 2 26 Singapore 1. 2 1. 3 1. 3 1. 2 gross revenue C ontact Agreement Number 1234a55b accompaniment 08/03/2012 date of acceptance and legal agreement number This sales agreement is committed between Thai President Foods Public Company Limited. And SM Investments Corporation. INCOTERM CIF look of Bangkok Incoterm 2010 Term of stipend Documentary earn of quotation, beat conscription Price of the goods S$1 sales makeup details Name Thai President Foods Public Company Limited continue 304 TF Bldg. , Srinakarin Rd. , Huamark, Bangkapi, Bangkok 10240 Thailand. Factory Sahapat free radical Industrial Park, 601 Sukapiban 8 Rd. , Nongkarm, Sri Racha, Cholburi 20232 Thailand. Phone Number Telephone (662) 374-4730 facsimile (662) 374-7743Buyer organization details Name SM Hypermarket Address Building E, SM corporeal Office 1000 utter Boulevard Central Business Park Pasay Metro manilla paper Philippines Contact number +6328311212 Whereas, the purchaser is interest to buy the following products from the seller organization 1. Instan t Noodles Artificial Tom Yum pork Flavour 2. Instant Noodles Shrimp creamy Tom Yum Flavour 3. Instant Noodles Shrimp Flavour (Tom Yum) The seller organization will receive $_________ money in the local currency on every purchase as the buyer organization has already received $___________ as advance heart.This sales agreement is commencing on 17/08/2012 and is ending on 16/08/2017. Give require dates Both the organizations will follow the given term Importers are postulate to source products from regulated establishments. The food is produced under proper sanitary conditions. Traders and manufacturers adhere to quality assurance procedures that are acceptable to the AVA (Agri-Food & vet Authority of Singapore). AVA demands the importers to submit certified-true-copy documents from the food safety authority of the country of origin certifying that the imported food product is produced by licenced or regulated premises.Validation of the sales agreement by both the organizatio ns spot of the Seller organization ___________ Singed by the buyer organization ____________ approved by both the parties Incoterm CIF ( port wine of manilla paper) INCOTERMS 2010 bell , redress and Freight (CIF) exportingers have to put up the transportation cost and weight cost that are required to bring the goods or the product from the factory at low gear to the named port of finis ( expression of manila). More ever, exportinger (us) is also required to find and buy redress against the buyers essay of loss or reproach to the products (Mama) during sea transportation.Furthermore, the exporter is required to clear the goods for export custom as well. * Our company (Mama) will prepare all the documents that are required for unclutter export procedures, and deliver the goods to the spend a penny the port of origin. * Our company will encumbrance the finished goods from the factory in Sriracha, Chonburi into our own trucks and give all prepared documents with them f or export clearing purpose. * When trucks procure the custom clearing point at the port, do the export custom clearing with all prepared documents to let the goods go into the harbor. Then we follow all the export procedures to get our products or containers into Laem chabang port. * The products will ship to port of manilla paper along with insurance that we pay. Reasons to choose this CIF INCOTERMS The motive why we choose CIF incoterm method for export our product to the Philippine because demeanors Port of fare Laem Chabang Port We choose Laem Chabang port as the main port to send the product, instant noodles, and export to Philippines port. Laem Chabang port is elected to be the main major seaport in Thailand for years and it is also Thailands largest port.It is deep water port and used for international importation and exportation. It is located between Laem Chabang distinct, Amphoe Sriracha and Amphoe Bang Lamung in Chonburi province Thailand. This port is under control by Port Authority of Thailand in overall management. Private firms are prudent for the activities process. This port is first collapse in 2534 and was fully supported by Thailand political science all along. Leam Chabang port can handle or has ships or vass come to port around 8,118 ships. The areas around Leam Chabang port are creation developed to be economical area of the country.The area that be developed are ho employ, utilities, communications, transportation, industry, and government center. In 2005 Laem Chabang port was order to be the 20th busiest port in the word. Many of the international transportation system come in and out of Thailand will go through this Laem Chabang port. Leam Chabang Port has many sub-port and they was separated into 4 main zones -Zone A -Zone B -Zone C -Zone D - new(prenominal)s Factors why we choose this port 5. positioning Mama instant noodle has 3 factories which are located at Rayoong, Lumpoon, and Sriracha. Especially the factory in S riracha is very near to Laem Chabang port.So it is very easily to transport the product or goods by in-land from the factory through the Laem Chabang port. 6. Facilities and equipment Surely, Laem Chabang port is the main port that mostly used in Thailand. This port is fully equipped with many technology machines. We can able to move or transfer the pack around the port. The areas are big and clean. The security system and safety are very great. There is a lot of private service to help provide facilities to us. The port also has general warehouses that we can keep our product or good, distribution centers, road and railway network system which connects every part of the country.Furthermore, the port provides significant utilities such as electricity, water and land lines throughout the whole port. List of facilities in Laem Chabang port 7. Provincial Office of Chonburi Public Relations Office of Chonburi Chonburi charmation identify City Council of Chonburi Local Police get off (Pattaya) Local Police Station (Bang Lamung) phaeton Police tourer Police (Jom Tien) Tourist Police (Pattaya) Bangkok-Chonburi infirmary Eak-Chol Hospital Bang-La-Mung Hospital Many savings banks banking company of Ayudhya included messenger express Accommodation 8. Service We can say that Laem Vhabang port has a one stop service.Many of private and government firms in the port provide different service and cover all port activities. There is custom burean in the port that take care about the documents and also many private firms have component part service for us to prepare the document and give advice. Laem Chabang open 24 hours a day and 7 age a week thats mean the port opens all the time. The port has skillful and go through employees, truck services, vessel routes, train entry, shipping lines, forwarders, and many other more. The port also has an efficient website that provides understanding information and clashings. Port of Destination manilla paper P ort, Philippine The Port of capital of the Philippines is the largest seaport in the Philippines. It is widely used as the main port of all international shipping gateways to the Philippine. The port is located in the vicinity of manila paper Bay. The Port of Cagmat is another name of this port for local and it is also known as manila paper International incumbrance Terminal. This port is operated by International Container Terminal Services Inc. This port is recognized as one of Asias major seaports and one of the Philippine most active port with full of activities every day. In 2005, port of manilla was list as 31st the world most active port.Manila is also the Philippine countrys main economic, cultural, and political center because Manila is the capital city and has the highest population. -Port of Manila has 3 major areas. 1. Manila North (seaport code MNN) 2. Manila South (MNS) 3. Manila (MNL) Port Location Map 9. Quick fact unofficial information Port Location Manila P ort Name Port of Manila Port Authority Philippine Ports Authority, PDO Manila/Northern Luzon Address PNR Building South Harbor Manila Philippines Phone 527-44-14 Fax 527-44-14 Email emailprotected com. ph Web come in www. ppa. com. ph Latitude 14 31 27 NLongitude 120 56 57 E UN/LOCODE PHMNL Port casing Seaport Port Size very Large Factors why we choose this port 10. Reliable This port is very popular and has been trusted by many countries. The Philippine Ports Authority (PPA) who control and manage the port promise to provide dependable services, sustaining the development of port communities and the environment. The Philippine Ports Authoritys priority objectives are include of establishing, create, regulating, managing, and opemilitary rating(a) a national port system that supports trade and development for the nation of the Philippines.To meet these goals, the PPA will make adjustment at least ten ports by the year 2010, improve port services, reduce costs for po rt customers, corporative between ports and communities, development and operation, and provide a working environment to improve productivity and job satisfactions. 11. Location Manila is the capital city. It implies the highest population city in Philippine. It will be a perfect place to enter our product to the market. This city has many distribution channel including macro instruction where we going to send our incubus to. So this port is quite near to the destination location. 12. FacilitiesWith no doubt, port of Manila is the largest and busiest port in Philippine. This port service of processs a total of 5325 vessels for both foreign and domestic. The entrance to the Bay of Manila is 19 Km wide and it will expand to 48 Km in the future so, the vessels could easily reach the port. The Port of Manila International Cargo Terminal (MICT) also help developing the facilities on the port. The company (MICT) is answerable for managing, operating, and administrating the Port of Man ila. They are planning, developing, and constructing better facilities supplying all equipment,handling more capacity, and controlling the system.Term of defrayal Method of earnings Documentary garner of cite (L/C) 16 16 15 15 14 14 13 13 12 12 11 11 2 2 4 4 8 7 8 7 7 7 6 6 5 5 Custom Shipper Custom Shipper Shipper Shipper Custom Shipper Custom Shipper Shipper Shipper 3 1 3 1 1 1 takings slang outlet swear Advising posit Advising Bank merchandiseer Exporter Importer Importer 9 9 10 10 1. Negociation in sales contact. 2. convey signal to open L/C together with direct all documents required. 3. After bank swear the correctness of the documents, issue L/C and transfer to Advising bank. 4. Advising bank notifies the exporter the presence of L/C. 5.Exporter makes a shipping reservation. 6. Shipper sends export document to custom. 7. Receive mates know once product is on broad. deepen mates receipt for gamin of pack with shipper. 8. Documents collection as agreed. 9. Ex port sends documents for compensation to advising bank. 10. Advising bank confirms documents and receives salary. 11. Advising bank sends documents and requests for reimbursement. 12. Issuing bank checks document and requests defrayment. 13. Importer makes a salary and documentation. 14. Reimbursement 15. Importer exchanges B/L for delivery order (D/O). 16. Shipper shows D/O for goods shipped to custom.Document needed * Draft or Bill of central * Commercial account, Packing List, Bill of Lading * certification of Origin, Insurance policy, License (if any) * Certificate of Health, Certificate of Analysis * Certificate of Inspection, etc * Insurance Certificate, Commercial, Official or Legal Documents (for shipping) Reasons for choosing this term of defrayment As we will export a large amount of goods to the foreign company as well as this is the first time that we do business with this company, apply Documentary garner of Credit will reduce the commercial risk or the risk of not being paid.This is because, for the first of doing business, there will be low trust of buyers credit and high risk that importer or buyer might not pay for the goods. Therefore, we choose Irrevocable Letter of Credit, Time Draft (60 days) to reduce risk. By using irrevocable letter of credit, issuing bank will be the one who is responsible for importers obligations toward exporters under the specified term and conditions and commit themselves not be able to make betterment without consensus from all parties related. Cable / prompt charges for LC possibleness THB 1,000 for the first page, THB ccc for the other pages THB1,000 (Max. pages, succeeding(a) pages = calciferol/page) Asia, Australia, % NZ THB 500 Middle East, US, Europe, Africa stay of the world THB 800 With attached sheet THB four hundred per attached sheet Others THB 400 L/C amendment In case increase in amount or address of validity date ? % of opening amount for validity of each 90 days (1 time period), fraction of month will be treated as one period (Minimum THB 500) Other cases THB 500 Increase hail 0. 5% of incresing amounts (min. THB1,000. 00), Extend validity if hand 1 period THB 500 per item Increase of L/C amount0. 25% of additional amount per period (90 days) or part therefrom min. THB 1,000 source of L/C validity 0. 25% of opening amount per period (90 days) or part thereof min. THB 1,000 Cable / Swift charges for LC amendment THB 500 per item THB 500 per item THB 400/item Revolving L/C comission ? of opening amount upon L/C times amount of time for revolving (Minimum THB 1,000) 0. 25% per quarter or part thereof with a minimum of THB 1,000 0. 25% of opening amount per period (90 days)or part thereof min. THB1,000 Standby L/C comission N/A Morethan 2. 5% per annum or part thereof with a minimum of THB 300 1. 5 2. 5 % per annum min. THB 1,000 Kasikorn Bank Kasikorn Bank Bangkok Bank Bangkok Bank Bank of Ayudhaya Bank of Ayudhaya Postage (Courier Charges) N/A Asia , EU and USA THB 500 except China, Laos and Cambodia THB 700 THB300. 0 for 1st envelope, additional charge of THB100. 00 per additional envelope Reasons for choosing Kasikorn Bank 1. Kasikorn Bank provides the services of Cable/Swfit charges for L/C opening, Cable/Swift charges for L/C amendment,Standby L/C and impression fee at the rate cheaper than other banks. 2. Kasikorn Bank has professional staff, innovative technology and worldwide network that will kick upstairs our international transaction easily and smoothly. 3. Kasikorn Bank got the cede of Best Trade pay Providers 2011 for the fourth straight year (2008-2011).This guarantees that it provides good international trade services. 4. Kasikorn bank got the award of Best Bank (Thailand) for the second consecutive year (2010-2011). This guarantees that the bank is realiable and trustable. 5. Kasikorn Bank provides a lot of information towards its services on the internet. So, the customer can find the information about th e fee, procedure and document needed of services easily and conveniently. 6. Kasikorn Bank has K-BIZ contact center that provides business information for 24 hours.So, we can contact the bank anywhere anytime when we need information, advice or when we have a problem regarding our business. In addition, the K-BIZ staff are well-trained. So, we can be sure that we will get comprehensive and accurate answers or advice. Trade Finance Services 1. Export L/C Advising Kbank acts on behalf of the donee in receiving the L/C issued by the abroads issuing bank. The bank will check the observable authenticity of the L/C before notifying and delivering it to the donee. Documents Needed 1.Letter of Credit agreed upon by both sellers and buyers. 2. Pro forma invoice 3. Application form for amendment of letter of Credit Procedure for Export L/C Advising 13. After receiving the L/C from the issuing bank in overseas, the bank will check its apparent authenticity. 14. Kbank notifies exporter of t he arrival of the trustworthy L/C. 15. onwards picking up the original L/C at anyCorporate SME Service Center, exporter have to pay for the L/C advising fees. 16. It is recommended that exporter has to review all terms and conditions specified in the L/C.If they are not comply with the terms and conditions as agreed with the importer, exporter is required to notify the importer to amend those conditions in the L/C. By using export L/C advising from Kbank, we can receive the authenticated L/C within 3 hours after Kbank receives it by SWIFT Message from the issuing bank in overseas and a copy L/C will be delivered to us in advance by facsimile or email to allow us to prepare export documents in advance. So, its more convenient for us to do the international transaction. 1. L/C curbL/C Confirmation is the service that the bank, Kbank, add checkout on the letter of credit received from the oversea issuing bank which allows adding checkout and the beneficiary in the L/C request it to do so. The bank will add curb on full amount, not on partial amount, and effect payment to the beneficiary upon receipt of conforming documents provided that all terms and conditions have been complied with the L/Cs. Documents Needed 1. Application for L/C confirmation 2. Original L/C and amendment L/C (if any) Procedurefor L/C Confirmations . Exporter ( the beneficiary in L/C) submits an application for L/C confirmation alongwith the original L/C and the amendment of L/C (if any) to Kbank. 2. The bank will examine the application form, conditions in the L/C and credit rating and country rating of the issuing bank. 3. If all criteria is met, the bank will collect all confirmation charges and other expenses from the beneficiary. 4. A letter of confirmation and the original L/C will be delivered tothe beneficiary. 5. The bank, then, inform the issuing bank of the adding confirmation without delay.By using this service, we will have more security in receiving payment under L/C, Kba nk will serve us with L/C confirmation with their professional and experient staffs. Therefore, it is more reliable and secure than using only Export L/C advising. 2. Export exhibition under L/C Kbank acts as the nominated bank authorized by the L/C issuing bank to collect payment from the L/C issuing bank in a foreign country by direct the documents for collection under L/C provided that all terms and conditions have been complied with L/C. Documents Needed 1.Application for Negotiation/ disregard of Export Bills Drawn Under Letter of Credit. 2. Original L/C and amendment L/C (if any). 3. Other documents stipulated in the L/C. Procedurefor Export L/C Collection 1. Kbank receives the export documents submitted by the beneficiary, then check for the complying presentation. 2. Notify the beneficiary of checking result. 3. Send the documents to the issuing bank for collection. Also, tracking payment (as the case may be). 4. Upon receipt of payment, inform the beneficiary and remit p roceeds to the beneficiarys account.By using this service, we can be more assured of receiving payment under L/C. Moreover, the documents will be checked by professional and experienced staff. Also, they will be re-checked by CDCS or Certified Documentary Credit Specialists. As a result, we can operate our export business smoothly and confidently. Custom Export clearance Procedure in Thailand Generally, the export clearance processes include 4 stages 1. calmness of a solving The export procedures stir up when an exporter/broker submits an Export result in ebXML centre to the e- usage system. 2.Verification of a announcement The second stage is automated validation of the Declaration. As soon as the e-Customs system receives the Export Declaration selective information, such selective information is preliminary validated. In cases where the validated data contains no break, the Goods Declaration number is generated in conjunction with the e-Payment system (if export taxes an d duties are relevant. ). The retort message, then, is transmitted to the exporter/broker. In addition, the selectivity visibility system will validate the transmitted data and classify the Goods Declaration into two categories Green Line and rose-cheeked Line. . Payment of Duties and Taxes The third stage is payment of applicable duties and taxes and/or guarantee. There are currently 3 means for payment of export duties and taxes payment at the Customs Department, payment via e-Payment system, and payment at banks. 4. Inspection and disoblige of Cargo The last stage is to behold and finally release cargo from Customs custody. At this stage, a freight forwarder hemorrhoid cargo into containers and electronically sends a cargo control report to the e-Customs system. The e-Customs system validates the data, and reports any error for immediate online correction.If no error is found, the cargo control report number is automatically generated by the system and the answer message i s sent to the freight forwarder and the exporter/broker. The freight forwarder then prints out the cargo control report with its number and removes the cargo to the port of exit. At this stage, the Customs officer at a sub-gate checks whether the declaration is a Red Line or a Green Line. 4. 1In case of the car park line,the Declaration is cleared within a few minutes. After the cargo is exported, a shipping company/agent is required to submit, the manifest information to the e-Customs system.The system then automatically loads the Goods Declaration and transmits the response message back to the exporter/broker. 4. 2In case of the red line, the cargo is outback(a) for physical inspection. Documents needs 1. Export Declaration 2. neb 3. Export License (if applicable) 4. Other relevant documents such as catalogue, product ingredients, etc. Example of Documents Custom Import Clearance Procedure in Philippines Documents required in all shipments to the Philippines * Commercial Invoic e * Bill of Lading or air lane Bill for air shipments * Certificate of Origin, if call for * Packing List Applicable special certificates required due to the nature of goods being shipped/requested by importer/bank/letter of credit clause, such as the federal agency of Food and Drugs (BFAD) license * Commercial Invoice of Returned Philippine Goods and Supplemental Declaration on Valuation * For Letter of Credit (L/C) Transaction, a duly accomplished Letter of Credit (L/C) including Proforma Invoice and Import Entry Declaration for Advance Customs Import calling (ACID) * For non-L/C Transactions, either Draft Documents against bankers acceptance (D/A), Documents Against Payment (D/P), Open Account (OA) or self-funded, a Proforma InvoiceExample of Documents Container * flake of Cargo and Container Size Container Interior proportion Door Opening Tare Weight Cubic Capacity Payload 20 Dry Container L5. 919m 19 5 W2. 340m 7 8 H2. 380m 7 9 ? W2. 286m 7 6 H2. 278m 7 5 ? 1,900 kg 4, 189 lbs. 33. 0 cbm 1,116 cu. Ft. 22,100 kg 48,721 lbs As our products can be packed in cases, they are classified to be general cargo and can be stuffed in containers.Our products to be exported to Philippines will be sold throughout the country, we believe that the demand of the whole country with a huge number of population like Philippines is sufficient for us to fill up the whole container, convey that we can use full cargo load. Our products do not require any special container, the normal general purpose container or dry cargo of 20ft is sufficient to keep the products safely while transporting them from Thailand to Philippines. One 20 footnote container can fit 360 cartons, one carton contains 6 boxes of 30 packs. Totally one container can fit 68,400 pack of Mama. * Container Transport StatusIn order to deliver the products to Philippines, we have to use the combination of transportation modes that includes land and ocean transportation. The products will be lay in the c ontainer and taken from our factory by using the container truck or line haul to transport them to the port. At the port, the products then will be go from the truck onto the container ship which will transport our products from the port of Thailand to the port of Philippines and again the products will be taken of the ship and placed on the container truck and deliver them to the distribution of our customers in Philippines.The most suitable container transport status for us is FCL/FCL. We as the only one seller deliver products by using full container load from Thailand and export to only one buyer in Philippines which is SM Hyper Market. To keep the products safe and in the best condition, we have to use the beneficial method of packaging and cargo chunking which are mention below. Freight Forwarder As our products are shipped from Thailand to Philippines which are already a normal and often travelled route, we can save our cost by using the service from conference line vessel or the so calledLiners.By using these liners, the service is cheaper than to use the non-conference vessels or assume ships. The rates are fixed and standardized, the schedule is also strictly followed which allow us to deliver our products to customers at the expectable time. The company that we use for ocean transportation is NYK and the route is FTS (Far East Thailand Service) which serves from Laem Chabang pass by Port of Manila to Busan. The turnaround day for the service route is 21 days. The total fee for ocean transportation is 765 USD which includes 730 USD for the service fee plus with 35 USD fuel fee which is calculated to be roughly around 23,532 Baht.Insurance Company As we are using CIF Incoterm 2010, we are responsible for all the risks of lost or change pass during the inland transportation from our factory to Laem Chabang port and we are assigned to purchase the insurance to cover any risks of lost and damages occur during the ocean shipment from Laem Chabang po rt to Port of Manila. We selected Dhipaya Insurance Public Company Limited as our insurance company. The type of policy selected is open policy, which covers over a period of time as we plan to ship the products quite often in the near future.The package we choose is constitute Cargo Clauses type C which covers dismission or explosion vessel obscure or sunk, collision of vessel and fuel of cargo at port of distress. The movement we choose Dhipaya Insurance is because the company has a long history as well as the credit of the company is widely accepted both in Thailand and other countries in this region. merchandise Mix Marketing Mix(4P) 1. Product 2. Price 3. Place 4. Promotion Product Ingredients and Condiments of MAMA instant noodles still remain the same. The size of MAMAs pack and accumulate net weight within the pack are also the same.But label that state on the pack will be changed from Thai language to English language. And all informations at the back of the pack wi ll be translated to Pilipino as well. Product Standardization We make our product to be standardized. We not change any interrogation&Development. We use the same strategies as in Thailand. We dont adapted or changed our products forward Pilipino . Price We changed the price from originally 6 baht in Thailand to 30 baht or 1USD per pack selling Philippines. We set the price followed our competitors but our competitors set 1USD or more than but we set only 1USD to tick the market. Pricing Policy We use soprano Pricing because we change the selling price from 6Baht to 1USD. We add more price because we have to calculate cost-plus method ,For pillow slip Import taxes,Vat, merchant marine cost,Shipping cost,etc. Place We decided to sell our products MAMA instant noodles into Philippines though only one major distribution channel,SM hypermarket company. Promotion We use quantity discounts as a promotion in Pilipino market. Consumers will pay less if they buy pack of six. salute Str ucture EXPORT IMPORT Cost divisor Cost Cost element Cost Factory cost of 205,200 emailprotected US$0. 098 per packs US$20,109. Land cost CIF $**** Expenses Duty 3% $**** Export packing (205,200 emailprotected US$0. 005 per pack) US$1,026 Other Taxes $**** Brokerage Clearance fees $**** Consular invoice US$30 Forwarder Fees $**** Freight forwarder Fee (included in transportation cost) - Banking charges $**** FOB price US$21,165. 6 Total landed cost (DDP) $**** Expenses warehouse $**** Repacking $**** Freight out $**** Advertising $**** avocation $**** Others $**** Marine Insurance US$317. 5 Total landed plus expenses $**** Transportation (Ocean) US$2,295 Plus Markup $**** Landed cost (CIF) US$23,778. 1 Suggested selling Price $**** Reference * http//www. dksh. ph/htm/388/en_PH/News-Detail. htm? Id=60707 * http//goodnewspilipinas. com/2010/04/06/philippines-set-to-become-food-safety-hub-of-asean/ * http//www. selamat. wur. nl/NR/rdonlyres/F6A33BEE-EE8 2-464A-A1EB-118034E1F9D9/122444/Philippines. pdf * http//www. iso. org/iso/iso_catalogue/management_and_leadership_standards/quality_management/more_resources_9000/9001supchain. htmwhat_is_iso_9001 * http//www. rcglobalstandards. com/GlobalStandards/Home. aspx * http//www. inspection. gc. ca/food/fish-and-seafood/exports/by-jurisdiction/philippines/eng/1304243817860/1304243914409 * http//www. mama. co. th/faqs. php * http//ebook. foodrecap. net/food-standard/pinoy-food-label/ * http//www. lcbcustoms. net * http//www. laemchabangport. com * http//www. mama. co. th * www. thaiblogonline. com * maps. google. co. th * http//www. ppa. com. ph * http//www. maplandia. com/philippines/ncr/manila/port-area/ * http//www. worldportsource. com/ports/PHL_Port_of_Manila_1947. hp * http//www. mapsofworld. com/cities/philippines/manila/port. html * http//smhypermarket. com/hypermarket/index. php? p=420 * http//en. wikipedia. org/wiki/SM_Hypermarket * http//internet1. customs. go. th/wps/wcm/connect /custen/importexport/exporter/exporter * http//www. dti. gov. ph/dti/index. php? p=196&fb_source=message * http//www. chanrobles. com/presidentialdecrees/presidentialdecreeno1679. html * http//www. nykline. co. th/main/content_view. php? data_cat=6&data_id=16 * http//www. dhipaya. co. th/ * http//www. x-convert. com/chart/PHP-THB? period=6m