Agricultural enterprises seeking to employ management accounting techniques Essay

Yes. I think the case study with its proposed solutions would be useful to the agricultural enterprises seeking to employ management accounting techniques. It is because the study adopts the activity-based method of costing product and cost allocations. Activities are the main focus on activity-based costing. The main theory in ABC is that overhead costs are originated by an array of movements, and those different products make use of these activities in a heterogeneous way. Costing the activity is normally an in-between step in the distribution of overhead costs to products, to acquire more precise product cost information. However, occasionally the activity itself is the cost object of interest. Like for example, manager of a company might desire to know how much the company spends to acquire their raw materials, as input in a sourcing judgment. The activity of acquiring the raw materials incurs costs associated with negotiating prices with suppliers, issuing purchase orders, receiving fabric, inspecting fabric, and processing payments and returns. The steps to product costing are: 1) Identify the cost; 2) Identify the direct costs associated with the cost object; 3) Identify overhead costs; 4) Select the cost allocation base for assigning overhead costs to the cost object; and 5) Develop the overhead rate per unit for allocating overhead to the cost object. ABC improves steps #3 and #4 dividing large heterogeneous cost groups into multiple smaller, homogeneous cost groups. ABC then tries to choose, as the cost allocation base for each overhead cost pool, a cost driver that best takes hold the cause and effect relationship between the cost object and the incurrence of overhead costs. Usually the best cost driver is a non-financial variable. ABC can moderately turn out to be elaborate. For example, it is frequently helpful to use a two-stage allocation method whereby overhead costs are allocated to intermediate cost groups in the first phase, and then allocated from these intermediate cost groups to products in the second phase. Intermediate step is useful because it permits the introduction of multiple cost drivers for a single overhead cost item. Cost pools are usually established for each level in a hierarchy of costs in an activity-based costing. The following cost hierarchy is commonly identified for manufacturing firms: Unit-level costs. These costs change in a more-or-less linear manner with the number of units produced for any given product. For example, fabric and thread are unit-level costs for a clothing manufacturer; if the company would like to increase production by 100%, it will need twice as much fabric and thread. Batch-level costs. These costs change in a more-or-less linear mode with the number of batches run. Machine setup costs are regularly batch-level costs. The time needed to prepare a machine to run one batch of product is usually independent of the number of units in the batch; the same time required in preparing the machine to run a batch of 100 units as a batch of 50 units. Consequently, batch level costs do not necessarily differ in a linear way with the number of units processed. Product-level costs: These costs are regularly fixed and direct with respect to a given product. An example is the salary of a product manager with responsibility for only one product. The product manager’s salary is a fixed cost to the company for a wide range of production volume levels. However, if the company removes the product totally, the product manager is not anymore needed. Facility-level costs. These costs are usually fixed and direct with respect to the facility. An example is property taxes on the facility, or the salaries of front office personnel such as the receptionist and office manager. ABC provides more exact product cost information because traditional costing systems commonly distribute all overhead, including batch-level overhead, using an allocation base that is suitable only for unit-level costs. The traditional costing system distributes all overhead based on number of units produced. ABC method clearly identifies the cost  hierarchy would correct this problem. ABC could be effectively applied in merchandising and service companies as well as manufacturing firms. Although, originally ABC is attributed to manufacturing companies in the 1980s, by then hospitals were already allocating overhead costs to departments and then to patient services using methods comparable to ABC. Implementations of relatively sophisticated allocation processes were required in hospitals to comply with Medicare reimbursement rules. Other non-manufacturing industries that have benefited from ABC include financial services firms and retailers. 2. If the Farm Council Case did not use Activity Based Costing, identify several dysfunctional decisions that could be made using traditional cost allocation. Which solution do you prefer, the initial or alternative solution proposed in the case? Unlike ABC, the traditional costing system distributes all overhead based on number of units produced which resulted to inappropriate identification of the cost hierarchy. Thus product costing and pricing is not at all very precise and effective.

Pest analysis of auto industry Essay

Type of Educational Organization: School Training Centre College Others 2. Number of successful years your organization has completed: Below 5 5-10 10-15 15&Above 3. You use the internet for: Regularly on a daily basis Twice a week May be once in a week Not at all 4. Main purpose of using the internet/online presence? Please select all that apply. Work-related Study-related Email News Banking Entertainment If other, please explain 5. The technologies implemented in your Educational Organization? Bio-metric Attendance Solution CCTV Security Office Accounting System Library Management System Please mention if any ______________________________________________ 6. The source you will use to collect the study materials for your students: Please select all that apply Text Books eBooks Journals Previous year’s documents If any website, please Specific Website (Except Google): Time you spend on your office computer: Less than 30 minutes 30-60minutes 1-2 hours More than 2 hours If you are not using internet, what is the main reason for it? We don’t have time It is not interesting We do not want any publicity We don’t want to share it Device you and your students use to access the internet: Please select all that apply. Mobile phone Tablet computer such as iPad, Samsung Galaxy Tab, etc. Laptop computer Desktop computer The aspect of EDU-ERP appeals to you the most in your campus: Please select all that apply. Connecting with Parents of your students Connecting with Resource people Connecting with Teaching & Non-teaching Staff Connecting with Students Have you ever subscribed to one or more Education Blogs/Websites? Yes No If yes, please specify the blogs/websites names: Information requirements of an organization can be determined by Consulting Principal/Administrator directly Through telephone calls Through e-Brochure and Mailing Others Changing an operational information system into EDU-ERP system is: Impossible Expensive and done selectively Never required Usually done On a scale of 1-10 (10 being the greatest impact) how would you rank the impact of implementing EDU-ERP in your Educational Organization ? 1 2345  6 78910 For what reason, Management team in their own organization will not design EDU-ERP? Systems have to interact with other systems They do not have the special skills necessary to design systems It is not their job   They are always very busy

Does sildenafil citrate reduce the natural rate of follicular atresia Essay

Does sildenafil citrate reduce the natural rate of follicular atresia in luteal phase - Essay Example The research findings demonstrated different effects on the basis of the amount of follicles and sildenafil citrate, duration and intervals applied on the patients during menstruation, which also endorses the certain impacts of sildenafil on AFC. The study elaborates the reason behind subfertility affecting approximately 10% of the couples (Beurskens et al., 1995), and discusses the ovarian characteristics and challenges. According to the study, human ovary carries ~7*10 non-growing follicles, which declines with growing years, leading to menopause ultimately (Faddy & Gosden, 1966). The research has also elaborated the follicular dynamics and their role during menstruation. Moreover, follicular apoptosis, survival factors, endocrine and paracrines factors, and angiogenesis have always been evaluated by elucidating their relationship with subfertility and blood flow. The study has specifically discussed the follicular survival factors in details by drawing out their association with the entire fertility and pregnancy phenomena, including the comprehensive outlook of DNA in fertility and during pregnancy. Furthermore, the notion sildenafil, its mechanism of action, (PDE 5 inhibitor) as well as sildenafil’s role as an an tiapoptotic agent has been an essential part of the study. Sildenafil citrate has turned out to be a highly effective factor with regards to fertility, where there could be noticed significant ovarian response in the wake of applying sildenafil to the patients undergoing subfertility. In addition, three-dimensional ultrasound, its comparison with two-dimensional sono AVC, and its extra advantages have also been ascertained by paying heed to ultrasound technique and its necessity during research process and treatment of patients as well. Despite the reality that sono AVC contains several benefits in its nature and scope,

MGT230. Leadership and Organization Coursework Example | Topics and Well Written Essays - 500 words

MGT230. Leadership and Organization - Coursework Example The motivating factor of teachers is that education is a call and gives them an opportunity to impart knowledge to the society. On the other hand, theologians consider their profession as a God’s call. Thus, they are interested in serving God. Meanwhile, the social worker is motivated to serve the vulnerable, disabled, poor and disadvantaged people in the society. This is what motivates people to pursue these courses even if they do not offer attractive remuneration packages. Abraham Maslow’s Hierarchy of Needs theory can be effectively applied in the motivation of employees in a workplace. Employees, just like any other human being, have needs that need to be satisfied in a progressive manner beginning from the most basic to those that are not. Having said this, I would like to say that safety, belonging, esteem and actualization needs are most closely linked to the notion that pay is actually a good motivator. This is due to the fact that their satisfaction motivates people to continue working hard to satisfy higher needs (Carver, 2012). However, I would like to state that physiological needs can be closely associated to the claim that pay is not a good motivator. Since it is the most basic, employees will not have the urge of improving their productivity because they do not expect any increment in their salaries. After all, it is assured regardless of the level of productivity. According to Herzberg’s Two-Factor theory, motivation of employees is determined by two factors: motivators and hygiene factors. Whereas motivators help in boosting the productivity of employees, the hygiene factors does exactly the opposite. Meaning, it does not motivate, but demoralizes the workers. So, the statement that pay is a good motivator is supported by the motivators (ShaCofer, 2012). As explained, pay is a true motivator because it motivates employees and enables them to improve their productivity. As a motivating factor, when

Research project Essay Example | Topics and Well Written Essays - 1000 words

Research project - Essay Example Anthropologists generally denote this with the key phrase â€Å"cultural adaptation†. The vital elements in the cultural existence of the Yanomamo cope with territory and orientation to it (Early and Peters 35) The Yanomamo are widely recognized that they are among the handful of tribes on the planet whose presence was unidentified until few recent years. They reside in the boundaries between Venezuela and Brazil, and their human population is only about 20,000 people, dispersed in various villages and split up by miles of uninhabited territory. Once the anthropologist Napoleon Chagnon travelled to this area for the very first time, the Yanomamo were staying in certain undersized villages, referred to as shabonos, and they were talking in only their native language. As per Napoleon Chagnon, they fit in the class of â€Å"Tropical Forest Indians†, known as foot people, and this describes the villagers’ disbursement over the terrain. The Yanomamo conduct involves an accumulation of features which are linked among their communities that, all through particular viewpoint, manage the intricacy of association between the facets of ethnic, environmental, and natural routines. They depend for food and shelter on the things they can collect on the rain forest. They perform hunting and accumulating, and the most typical game creatures are wild pigs, monkeys, tapirs, armadillos, birds and rodents. Caterpillars are thought to be an extremely appealing meal, exactly like the grubs that reside in the seeds of palm fruit. (Early and Peters 221) Among their local meals plantains are the most vital. Additionally they cultivate tobacco, to which each and every Yanomamo is passionate. They are mindful furthermore of the methods of â€Å"slash and burn cultivation†, the procedure for farming employed in which flora is burnt, land is cropped for quite some time (two to three years), after which the boonies retake its position. Enthusiastic hunters

Ilich Ramirez Sanchez aka Carlos the jackal Essay

Ilich Ramirez Sanchez aka Carlos the jackal - Essay Example While in Cuba, he was trained in urban guerilla tactics, usage of automatic weapons, explosives and sabotage (Pons, 2001)?. In 1970, Sanchez traveled to a guerilla training camp run by the Popular Front for the Liberation of Palestine in Amman, Jordan. This would form the basis of much of Sanchez's activities and terrorist ideology, which was rooted in solidarity with the Palestinian cause. While training, he was given the pseudonym â€Å"Carlos† by PFLP spokesman Bassam Abu-Sharif. The Guardian newspaper in Britain gave him the moniker â€Å"The Jackal† after police found a copy of Frederick Forsyth's The Day of the Jackal in his abandoned apartment following his assassination of French intelligence agents (Hamm, 2007)?. Carlos the Jackal has freelanced for Saddam Hussein, Moammar Qaddafi, Marshal Tito, the Italian Red Brigade, the Spanish Basque ETA and the secret services of several Soviet bloc nations. Carlos the Jackal was arrested by an American and French coaliti on effort in Khartoum, Sudan, following an operation on his groin. He is now serving a life sentence in Le Sante maximum security prison in Paris, France. Stated purposes In a 1999 interview with New York Press, Sanchez made two main statements regarding his personal beliefs ?(Haden-Guest, 1999)?. The first is with reference to mainly secular terrorist attacks; that revolutionary development is a barometer of social injustice, and is a permanent cycle. The second one is that the political effects from the growing disparity between rich and poor inevitably results in violently increasing revolutionary backlash. He made the second statement specifically with the then-dominant United States in mind. Carlos the Jackal also stated that the majority of his terrorist attacks were done â€Å"in the name of Palestinian liberation and revolution† (Cody, 2010)?. In 1998, a will he wrote entitled En Cas de Mon Deces was released to the media. In that will, he stated that for every day th at he spends in jail, one American or Zionist should be killed (Haden-Guest, 1999)?. Current terrorist and other political/social operations Since Carlos the Jackal is currently incarcerated and serving a life sentence, the focus of this section is on his and his affiliates' actions prior to his capture in 1994. Sanchez is most well known for the 1975 kidnapping of over 60 hostages, eleven of which were OPEC oil ministers at the OPEC headquarters in Vienna, Austria (Cody, 2010; Haden-Guest, 1999; â€Å"What's up with the notorious terrorist Carlos the Jackal?,† 2002)?. In this instance, the Jackal and his PFLP cohorts were responsible for three deaths: an Austrian police officer, and two low-ranking members of the ministers' delegations. The OPEC kidnapping was done under the orders of PFLP faction leader Dr. Wadih Haddad. The order was to ransom most of the ministers for money that the PFLP needed. However, the oil ministers for Saudi Arabia and Iran, Ahmed Zaki al-Yamani an d Jamshid Amouzegar, were to be killed, as the two countries at the time did not support the proposal to raise oil prices. Besides that, Saudi Arabia and Iran were deemed by the PFLP as not supportive enough of the Palestinian cause (â€Å"What's up with the notorious terrorist Carlos the Jackal?,† 2002)?. In Sanchez's own words, Saudi Arabia was not paying their â€Å"revolutionary tax† (Haden-Guest, 1999). Upon the successful kidnapping of the OPEC ministers, Sanchez and the PFLP terrorists flew to Algeria with the hostages. All of the hostages were released upon payment of ransom.

Book Review Assingment - Leading Change by John Kotter Essay

Book Review Assingment - Leading Change by John Kotter - Essay Example He holds that it is primarily for historical reasons that most organizations do not have that kind of leadership. In deviating from management jargon the author has come up with a visionary and understandable version in guiding the business world towards the much required changes in the business world. The book is an excellent business guidebook in which Kotter focuses upon an all inclusive structure, which business executives at all levels can follow to achieve positive results. He has advised people responsible for implementing change that there is no need to panic or become fearful while dealing with urgent organizational issues. Such situations warrant avoidance of complacency and the author emphasizes that change in the 21st century can be affected only if over-managed and under-led cultures are handled with caution. It is important to remember that management deals primarily with the status quo while leadership is responsible to mostly deal with change. There is a strong need f or management to develop skills to create strong leaders. Kotter has also identified the drawbacks of this strategy and has cautioned leaders to avoid people that can destabilize efficient change efforts. The author has commendably argued that instead of individuals, teams should be recognized and the focus should be on life long learning patterns in a constantly changing world. It is not possible to learn everything during any given period because growth is a continuous process that imposes repeated challenges in terms of processes and people. Kotter has discussed the eight main reasons why improvement efforts have proved to be unsatisfactory, primarily because of inappropriate use of resources and people. He has discussed all the errors exhaustively through the use of clear and simple models and asserted that these errors mostly characterize the change process in any organization, which can have severe consequences. Kotter has argued that such errors are not necessarily unavoidabl e, which is why he claims he wrote this book. The fundamental objective is to understand why companies defend against the required changes and to recognize what specifically is the set of processes that can do away with such negative inactions. Most importantly, there is a strong need to understand that the leadership responsible for driving the processes in socially healthy ways has to do much more than just good management. Kotler has discussed the reasons why organizations need to change and improve. The Eight Stage Process for Affecting Change A major lesson from Kotter’s book is that organizations can effectively put the required changes into practice. Kotter holds that the ways of changing the organization are based on the basic fact that major changes will not happen because of several reasons that he sought to overcome with his eight stage process of affecting major changes. Kotter has written about the eight stages that "there are still more mistakes that people make , but these eight are the big ones. In reality, even successful change efforts are messy and full of surprises" (Kotter, 1996, p.89). The author’s first stage relates to establishing a strong sense of urgency that is necessary to get rid of the feeling of

Blow. A Film Analysis Essay Example | Topics and Well Written Essays - 1000 words

Blow. A Film Analysis - Essay Example The character of Jung was portrayed by Johnny Depp. The film highlighted George Jung’s life as a drug dealer. It included the onset of his life as a dealer of marijuana in California until his climactic success in the setting up of the cocaine market in America. As a person, there were two major facets of his life, one was his family and another was his job. During the early part of his life, Jung’s father can be considered as a positive influence for him especially through the lessons that he had taught young Jung. He was a moral and hard working person who gave importance to integrity. This can be considered as one of the reasons that Jung grew up to be a person who works hard for his dream. Although this was the case, the young Jung had been a witness to the failure that occurred to his father in terms of his job which is followed by problems in his marriage. The movie explored the issue of drug abuse and the effects of illegal drug transactions. Although this was the main and apparent subject matter, one of the implied issues in the film is parenting. Being a parent had been one of the most important factors that affected the characters in the movie.Upon watching the movie Blow, there were different lessons that had been perceived. One was the importance of the guidance of the parents to the children. Another was the importance of choosing the goodness over other things such as money, influence and material comfort. As what George Jung said in the film, choosing money over loved ones was never worth it.

The Clearling Assignment Example | Topics and Well Written Essays - 1250 words

The Clearling - Assignment Example She dragged her basket over to the spring, then knelt and scooped up some of the clear cool water to drink. Refreshed, she lay back on the grass and closed her eyes, not caring about the further stains her clothes would suffer. She had been hunting in the forest all afternoon for berries, so that her mother could make her famous berry pie for their â€Å"special† guest, who was coming to dinner tonight. Kallan did not want to think of that â€Å"special† guest, her stomach tightened every time she did. Her parents had been looking for an eligible suitor ever since she had turned 16 last spring and Mr. Goodwyn was the result. He was rich, owned a manor house on ten acres of land and he was well connected at court. â€Å"The perfect husband!† Her mother had labelled him. â€Å"A proper gentleman.† Her father had announced happily. But, Kallan did not like him, never mind love him! And aren’t you supposed to love the person you are to wed? She thought to herself miserably. Lately, she had found herself spending more and more time in the forest, trying to avoid Mr. Goodwyn’s frequent visits. But, there was no avoiding him tonight; for, it was tonight that he was to make his formal proposal to her father, asking him for her hand in marriage. A silent tear rolled down her cheek and she made no attempt to wipe it away, instead she listened to the singing of the birds around her. Then, faintly she heard something else, sweet distant music accompanied by the tinkling of bells. As she listened, it came closer until it was all round her. Blinking she sat up and gasped in amazement. The sun had set and faint stars were beginning to shine, and in the faint light she saw that in the once empty clearing, now stood at least a dozen silvery white horses, their brightly coloured harnesses jingling with tiny gold bells. But, what was more astonishing were the people, if people they were, who were now dismounting from the beautiful horses. They were tall and slender, and moved so gracefully that they seemed to flow over the ground. One of the figures was playing a harp, the source of the sweet music she had heard. Stooping the figure set the harp on the ground and turned to Kallan. â€Å"Now, child, do not stare so. Have you never heard of The Fair Folk?† The speaker was the loveliest female Kallan had ever seen, she was tall and willowy with a fountain of coppery curls falling in waves down her back and around her angular ageless face. â€Å"W-well, yes†¦but,† Kallan stammered in a half whisper. She had heard tales of The Fair Folk, but she had thought that that is all they were, tales. The woman smiled gently down at her. â€Å"Come join us my dear, we are stopping for our evening meal.† She held out her hand and Kallan scrambled to her feet and took it â€Å"I am Taylliana, Elf Queen of Fernin.† Kallan gasped and tried to curtsy but the queen stopped her saying, â€Å"None of that child, it is not necessary. What is your name?† â€Å"Kallan My Lady.† â€Å"Well met Kallan.† the queen said â€Å"Now come join us.† She led Kallan to where a brightly coloured silk covering had been placed on the grass. Kallan sat down dazedly and politely accepted a glass of what smelt like berry juice from the queen. She could not believe what she was experiencing, it all seemed so unreal. â€Å"This is Kallan.† The queen announced to the rest of the elves as they sat down and began passing bowls of fresh

Learning and teaching assessment Essay Example | Topics and Well Written Essays - 2000 words

Learning and teaching assessment - Essay Example It is obvious that for such a sensitive procedure, my students have the basics of clinical studies covered. The most common way of classifying students is to use the visual, auditory and kinesthetic way, otherwise known as the VAK model (Utley, 2010). This model establishes a learner’s preferred mode for learning and processing new information. The VAK model was introduced in the 1920s by the likes of Keller, Orthon, Fernald, Stillman, Gillingham and Montessori (Dreeben-Irimia, 2010). In addition to the VAK model Gaberson and Oermann (2010) add more tools to expand the teaching strategies by including olfactory and emotionally experimental methods that help children who don’t benefit a great deal from didactic methods, learn. Although there are three main categories for students (refer to the VAK model) however, within the visual class Ryan at al. (2011) further divide the class into two subclasses; the ‘verbal visual’ and the ‘spatial visual’. The verbal visual students are those that best learn when the information is ‘written down’. The spatial visual students prefer solely the marvel of the visual; graphs, charts, diagrams etc. Such learners are generally good with faces and have good sense of direction (Hill & Howlett, 2012). Auditory students perform really well in brainstorming sessions. It is almost a ideal way to absorb, process and take part in the creative process (Spencer & Vavra, 2009). These learners can be taught better when the same idea is rephrased in several different ways (Lauwers & Swisher, 2010). The whole idea behind using the VAK model is not to isolate students based on their preferred teaching styles. It is a mere recognition that some students prefer one method over another while learning. In real practice, the VAK model is more popular with the more vulnerable exceptional learners (Zhang et al., 2012). The teacher can affirm if a student prefers

View Buddhism Essay Example for Free

View Buddhism Essay The academically inclined often choose to view Buddhism as an outgrowth of environment or preexisting religions, but Dhammanda (2002) observes that this does not accord it recognition as an intellectual approach to reality. As such, Buddhism is the evolved result of religious and philosophical development derived from a pragmatic form of introspection which yields an emphasis on mental development that evokes the intellectual stance of the scientific method. Verhoeven (2001) notes that, because modern science is regarded as difficult to reconcile with the religious orthodoxy of Western culture, the growing Western interest in Buddhism is largely predicated on its potency as an â€Å"alternative altar† that may seek to fulfill the need to acquire a religious code that can reside comfortably alongside post-Darwinian science. Watson (2001) remarks that exponential progress in the fundamentals of cognitive science have resulted in an increased reception towards the Buddhist tradition, which is preoccupied with the varying modes of human experience. Part of this sudden appeal comes from Buddhism’s remarkable empiricization of psychology and philosophy, which asserts that the emotional well-being of man is contingent upon his ability to realign his perspective on experience and use this realignment to bring about positive change. But the other more crucial component to this sudden appeal is that Western science has begun to reconsider the traditional mind/body binary which situates consciousness within the brain and the body as anatomic extensions of consciousness. As Watson (2001) notes, â€Å"the mind is not just a program in the brain, but [†¦] its processes are distributed throughout the body.† However, Verhoeven (2001) cautions that we should be careful not to equate the resonance between Buddhism and Western science with absolute paradigmatic compatibility. While â€Å"adapting new and unfamiliar Buddhist conceptions to †¦ Western thought† may enrich the field of science, he warns that this also â€Å"threatens to dilute [Buddhism’s] impact and distort its content.† Still, Watson (2001) reasons that Buddhist’s real potential to enrich science is not its quasi-logical structure, but its attempt to propose an epistemology that is not rooted in dualism. â€Å"†¦Its purpose is †¦ to relate to an embodied way of being.† To this end, Buddhism endorses an engagement with the world that is based on process and agency rather than on products and essences. As such, Buddhism’s greatest boon is its potential to confer centuries of results in the domain of first-person experience to further the sophistication of the West’s third-person research. This receptive approach extends beyond enabling the flexibility of fundamental notions of reasons and into the theoretical framework which governs the production of art. Conventional generalizations regarding Eastern and Western art propose that, where Western art give emphasis to form and verisimilitude, Oriental art places an emphasis on abstraction and the representation of the spirit. Under such a dichotomy, the philosophical orientation of Western art is geared towards the imposition of meaning over reality, whereas Eastern art either yields to the primacy of forms, or chooses to receive it as a source of interpretation rather than a tool for representation. Lieberman (1997) proposes that aesthetics in Western art is used to establish a link between the emotions of the artist and the audience. The Western artist accomplishes this by working within the intersection in which form and content operate to produce meaning to create mood. As such, verisimilitude to real forms is not merely a question of creating â€Å"aesthetically pleasing reproduction[s],† but expressing a personal reaction to them. He then contrasts this with Zen Buddhist art, noting that it forgoes verisimilitude in favor of using the simplest possible means to express the â€Å"the inherent nature of the aesthetic object.† As such, regardless of aesthetic peculiarity, any form may inspire painting, be expressed through verse or utilized in music, rather than insisting on dogmatic notions of what can be utilized or expressed in them. (Lieberman, 1997) Lieberman (1997) quips, â€Å"The job of the artist is to suggest the essence, the eternal qualities of the object, which is †¦ a work of natural art before the artist arrives on the scene.† Achieving this goal comes from comprehension of the aesthetic object’s inner nature, what Lieberman terms to be â€Å"its Buddha nature,† and essentially promoting an inquisitive engagement with aesthetic forms not unlike the scientific endeavor. The fashion by which Buddhism enriches civilizations lie in, not merely its ability to open up the modes we engage in science and art through inquisitiveness and receptiveness, but in the fact that these cultural gains are extensions of an entire philosophy which promotes the thinking power of human beings. As Dhammanada (2002) observes, it effectively frees them from the dogmatic approach to life resulting in fanaticism and myopic thinking and â€Å"produces the feeling of self-reliance by teaching that the whole destiny of humanity lay in their own hands, and that they themselves possess the faculty of developing their own energy and insight in order to reach the highest goal.†   REFERENCES Dhammanada, K. S. (2002) What Buddhists Believe. Kuala Lumpur, Malaysia: Buddhist Missionary Society Malaysia. Lieberman, F. (1997) Zen Buddhism and Its Relationship to Elements of Eastern and Western Arts. Retrieved May 16, 2008 from: http://arts.ucsc.edu/faculty/lieberman/zen.html Verhoeven, M. J. (2001, June) Buddhism and Science: Probing the Boundaries of Faith and Reason. Religion East and West, Issue 1. Pp. 77-97 Watson, G. (2001, January) Buddhism Meets Western Science: A dialogue on the mind and consciousness. Religion and the Brain, Issue 19.

Comparative Studies in sociology

Comparative Studies in sociology We undertake comparative study because, notwithstanding the difficulties of this exercise, there are clear benefits Discuss using examples to illustrate your arguments. Comparative study is an area where risks and benefits are very frequently mentioned. Today, Comparative study has grown into a very major field that could be applied to most of the subjects, and especially so, for Sociology and other Social Sciences. The field of Social Policy had been immensely benefited by the comparative study, as this has facilitated to compare the social policies and ways of working with those of other countries. There is a long tradition of fascination of comparing one thing with another of similar position. Social research has a long and healthy background. Through systematic study, Montesquieu wished to see how, in ways previously unsuspected, society forms people as social creatures. At the same time, he did not view society in terms of progressive development, but one of advances and set-backs in the path to liberty and all that was good, says Tim May, (1996, p. 15). Benefits belong to the fact that only a comparative study could hope to identify the factors that are specific to national health care systems, as distinct from being common to all such systems. A comparative perspective can extend national ideas about what is possible and at the same time provide the understanding that must precede prescription. Comparative study is an important part of diverse branches of Social Studies. For years now, empirical and comparative studies, have formed integral part of any ongoing research of Sociology. Comparative study as a tool of research in most of the subjects has come to be accepted over the years. It can bring out elements that could offer an overpowering study. Before analysing the negative and positive points of the comparative study, focus should be on the preliminary questions that have to be answered. Defining the level of comparison is the best way of starting a research on comparative basis. A researcher might offer many levels or might target the minimum levels needed for the comparison. Levels of comparison may be internal, like comparisons with one local governments and another, or intra-organisational comparisons, taking two or three organisations for this purpose. Or comparisons could be between different systems like international comparisons, private and public sector comparisons. Studies have to be concerned with similarity or dissimilarity. The targets of study should be directly or indirectly comparable. If comparability could not be established, it is difficult to conduct even an unclear and incoherent comparative study. Target groups should be clearly defined and the researcher should have complete knowledge of his research topics. The path in which his research is heading should be crystal clear to the researcher. Validity of comparison should be an accepted one. Th is would help the scholar, as the acceptance of his theory through the study would be very important to him. Comparative evaluation, which perhaps might be the last goal of the researcher, should be clearly defined and the study should be conducted with this Difficulties had been plaguing Comparative Study from the beginning. The units of the comparison of organisational systems or even the sub systems cannot be the same and this had been the grouse of many social scientists. Risk also lies in the temptation of social scientists to seek perfect solutions to national problems in the experience of other countries. This is not a clever way of conducting research, because the distinct peculiarity of such a situation could not be emulated for the purpose of studies. Each countrys experience will be unique and diverse under the peculiarity of given circumstances and such a strangeness could not compared with another one, with perhaps a uniqueness of its own. This social, political and economic eccentricity could be the product of that particular country and culture and cannot be universal. According to some of the researchers, theory plays very little part in the comparative study. No doubt it is there, but it figures as a very small part of it. But theory does not make as big a contribution as it should make. This had been a stumbling block ever since the comparative research has become popular. Another problem that surfaces very often is that comparative study has become too common. Starting from ordinary market surveys, public opinions or any smallest thing possible, has come under comparative study and hence, this has become a very common way of research. There is no novelty left in it, and it has become stale. The methodology has been used too many times with too little gratification. This had been the argument of many social scientists. There is another argument that a universal social science is emerging due to over use of the comparative study. In a historical study of development of comparative social research Scheuch shows how the commercial institutes for market and opinion research went into cross-national comparisons as early as in the thirtees, (Oyen, p.6). This would erase the peculiarities and distinctions of various societies leading to a uniform kind of society without any differentiation and that would be the ultimate human tragedy. Another disadvantage lies in the sampling and sometimes the impossibility of it. Sampling might suffer due to lack of variety. And then dimensions might differ. Especially in studies of ethnicities, this could be a problem. The uniqueness, peculiarities, strangeness of one country might not be identified in another country. It is not possible to trace the counties who have the similar cultural peculiarities. People too would have their own distinctive features and this makes the study more difficult and less clear. Indirectness of the observations is not appreciated by many social scientists. They feel that study becomes rather impersonal and lack lustre. They argue that studies conducted on Sociology should be more personal and connected to humanity, instead of raking up a cluster of figures. Comparative study has emerged as one of the biggest and much used tools of sociological research. While conducting either an evaluation or study, it is much easier and clearer to have another standard to compare it with. If there is no way of measuring it, the study does not become clear. As it is, Sociology is such a branch of study that faces criticism, as everything in it is lucid and a kind of myth making. These studies provide a firm basis against which the other details could be checked and they provide a checking point. Study by comparison has its own drawbacks. Circumstances may not be similar. Objects may not be similar. End product could be different. Atmosphere could be different. Circumstances could be altered every now and then. It is not possible to keep the same kind of circumstances endlessly as these studies could go on for years at times. Social atmosphere had been mercurial and it is too much to expect that they would remain static to oblige the social scientists. The standard set may be a difficult one. It might vary later or many more changes and alterations could be demanded. There might not be much similarity between the circumstances. Comparative ethnic studies is one of those areas where it is impossible to find a similarity between the communities and yet, a researcher is forced to find some similarities at least. But it is an accepted fact that ethnic societies could never have similar customs or background. Tensions, ancestry could never be the same, even though the future socie ties might be heading towards a depressing similarity. There is no study in sociology, which is not at least remotely compared with something else. It has become a regular practice of most of the evaluative studies. There are negative points. All the time, it is not easy to find exact or even passable comparisons. But social policy has made comparative study a necessity, as the Social Policies of other countries are compared with it either to its advantage or disadvantage all the time. It is impossible to find exact similarities so that the comparisons could be apt. As a result, the results cannot be accurate. Results would be more of speculative or hypothetical nature, than concrete one. Different types could be compared at the same time and time would be saved. All need not be given explanatory details. If one is given and the rest of them are just shown in the symbolic way, it should be enough. And this advantage makes the rest of them to be compared with one point and that way it is less confusing and more genuine. There are several ways of gaining an entry into the comparative method but none of them are simple and instantaneously gratifying. Mainly it started with cross-national studies. Some of these sources are located outside the arena of sociological research. There are many internal and external forces at work in a comparative study. The recent internationalization has led to many kinds of social, political, cultural and economical interaction beyond the boundaries of nations and countries. Intense mobility has taken over and people are not committed to one land any more. Internationalism could be seen in every field. In the same way, problems that used to be internal have got globalized. Very few internal problems have remained today and most of the problems are internationalized and sensationalised. Some people who are initiating the surveys may be having interest in more than one country and perhaps they would like to see if they could get a cross-country comparative study, which would be positively helpful in their own work. Politicians call for such studies to sum up their achievements. Comparing their achievement with another country might make them feel smug, if the other countrys achievements are comparatively insignificant. Politicians would definitely feel that their status internally and externally grows with that kind of comparison. Comparison study is also based on the theory of pluralism and not on totalitarianism. Another area that is coming under comparative study very often nowadays is the international eco system. After the conservation and concern for eco system have become a world concern, comparative study on this science has become imperative. Even though we do not have other worlds to compare the eco system with, comparison with various parts of the world and their eco systems have become a fruitful study that gives opportunity not only to improve the errors, but also to study the results of conversation activities. Still more precise comparative studies in this area are needed. This has become a major area of research based on comparative evaluation in recent years and this would go on improving. Even the reliability of these studies is improving fast. The national and international surveys and studies have filled up the databanks in every subject. New Techniques and methodologies have been employed recently. Social scientists have become more and more adept in their studies and Sociology, from more or less an abstract subject, is fast becoming a precise area. That is one more advantage of comparative study. It is capable of giving preciseness into any vague subject. New software of recent technologies could be used for the comparative study more easily. Technical issues involved in cross-national studies could be researched and evaluated without complication. Cross-national research has adopted various patterns and relationships. Comparative study has brought subjects like Sociology from the theoretical mode. Throughout the period during which we have been struggling with comparative research, one lesson learned is that whatever we do in the way of cross-national comparisons must be theoretically justified and cutting into countries theoretically is a complex process of the beginning of which we have only caught a glimpse, says Oyen, (1990, p. 3). Hence, comparative study does not reduce Sociology totally to a subject of statistics and figures, but keeps the theoretical part of it equally important. Looking from that point of view, it could be stated that comparative study furthers the subject without harming its traditional fabric. It is an additional asset and definitely not an usurper. Cross national research employing comparative study as a tool is mainly done to reduce variance that had been remained hitherto unexplained. Sociologists too are showing more and more preference towards conventional ways of research. Even though new methods are adapted, they are against abandoning the traditional ways of research. Macro sociological analysis and micro sociological methods combine both theory and practice. Normal behaviour and norms cannot be studied without acknowledging deviations from the normal. Actually, no social phenomenon can be isolated and studied without comparing it to other social phenomena, according to Oyen (p. 4). International social science has come a long way, mainly due to comparative study. After the advent of globalisation, social science has not remained curtailed to particular countries any more. It has become part of the world social science. Now Comparative studies have emerged victorious bringing the world societies together. This has brought up another advantage. Any kind of knowledge anywhere in the world is becoming the common property of the world in no time, and based on that, further knowledge gets built up continuously. The knowledge of the present generation, compared to the earlier generations is growing very fast. CASE STUDIES: 1. The case of abolishing child poverty: Child poverty is a depressing phenomenon, which is plaguing all the countries in the world in some way or other. Child poverty is connected with the parental poverty and so, the standard of living has to be improved to undermine the child poverty. At the same time, there are orphans, deprived children and it is not practical to connect all of it to the parental poverty. Child poverty is very different from country to country depending on the standard of living, resources, government care and many other social, economic and political causes. Still a comparative study of various countries would yield useful results for the ongoing struggle against child poverty. There is strong evidence that unemployment, even if not accompanied by poverty, has serious secondary effects. A recent Danish study shows that it doubles the chances of family break-ups, and much later, of unemployment among the children, (Esping-Anderson, 2002, p. 54). 2. Gender inequality: To a certain extent gender inequality exists in all societies Western or Eastern. In Western societies, it is found less virulent, whereas in traditional societies, it assumes threatening stature. A comparative cross-nation study, on the face of it, might look absolutely unnecessary and ambitious. But it does help. Taking other factors into consideration, combining the backgrounds and politico-social elements of each society, a cross national study would help the scholar to form a balanced view of the gender inequality of the entire world and that would give a proper perspective to his own research. 3. Social Policy: Over the years, social policy, especially in Western societies, has become an obsession and necessity. Other that countries like America and Canada, most of the Western countries are small in size with less population. Concentrating on this populations welfare, combined with the wealth these countries possess, it had not been impossible for them to concentrate and evolve an effective Social Policy. This does not mean that it is without flaws and drawbacks. But for the erstwhile colonies, it is still an uphill task to feed their enormous population, educate and clothe them while struggling continuously to improve the standard of living. So, they are totally dissimilar to each other. Still, through comparative research, it is noticed that there are many fields where the experience of one country could be used very effectively by another country to enormous advantage. Comparative studies on social policy comparing the Western countries to each other, comparing them col lectively with other developing countries, comparing the European social policy system with that of Canada or USA had been a continuous, thriving branch of the study for social studies. These studies should not be dismissed lightly. They form the basis of further improvement in social polities of all countries. They combine many factors available in all countries and even the so-called highly advanced countries could derive plenty of benefits from the practical knowledge of other lesser-known countries. There are different medical systems, hitherto not really popular. Bringing them to the forefront and conducting further research on them could be highly beneficial to other systems. They could be complimentary to other systems and effectively fill the knowledge gaps. There is no such thing called perfect and ultimate knowledge and there is always something to learn even from the most ancient societies. Comparative studies have unfailingly pointed out this wisdom. We are in an era in which rival forces, once again, promote their blueprints for a Good Society. Indeed, much suggests that we are heading towards yet another historical regime shift, according to Esping-Andersen, (2002, p.2). BIBLIOGRAPHY: 1. Esping-Andersen, Gosta, (2002), Why we need a New Welfare State, Oxford University Press. 2. Elienne du plessis, (2004), Compulsion and Restitution, Stair Society, Edinburg. 3. Hensel, Howard, (2004), ed. Soverignity and the Global Community, Aldershot, Hants. 4. Hansen, ed ((2002), A Comparative study of six city state cultures, Royal Danish Academy of Sciences and Letters, Copenhagen. 5. Kamerman, Sheila and Kahn, Alfred, (1981), Child Care, Family Benefits and Working Parents, A study in Comparative Policy, Columbia University Press, New York. 6. Knorr-Cetina K. and Cicourel, A.V., eds., (1981), Advances in Social Theory and Methodology, Routledge Kegal Paul, London. 7. May, Tim, (1996), Situating Social Theory, Open University Press, Buckingham. 8. Oyen, Else, (2002), Comparative Methodology, Sage Publications Limited, London. 9. Quovertrus, Mads, (2002), A Comparative Study of Referendums, Manchester University Press. 10. Whiteford, G. (2003), A Comparative Study into the competitive Advantage Theories, (Thesis).

Marketing Problems And Issues Faced By Zara Marketing Essay

Marketing Problems And Issues Faced By Zara Marketing Essay Zara clothing is a part of Spanish based Inditex Group, launched in 1975. The sales contribution of Zara clothing is 63.8% in the groups total sales of the financial year 2009. Zara clothing has two main product divisions: mens and womens apparel. Zara is known for its innovative designs around the World; each of the clothing line consists of the following divisions: Upper Garment, Lower Garment, Shoes, Cosmetics and Complements. Kids clothing is included in Zaras catalogue as well. Zara is a vertically integrated retailer which designs, produces and distributes. The company deals mostly with the supply-chain, unlike other competitor retailers of the same market, around half of Zara clothing products are produced in Spain, one third in the rest of Europe, and some in Asian countries and the rest of the world. ZARA has 1,608 stores (including 213 ZARA kids stores) in 74 countries. So while competitors go to Asia for outsource production, Zara makes most of its fashionable items and distributes them to its own stores located in all major cities around the World. At average Zara clothing store is more than 1500 square meters of pure up-to-date fashion. Zara clothing brand is dealing with over ten thousand clothing items a year and Zara has a strategy of launching and distributing a new product to the stores in only time of two weeks. In a result, Zara stores totally change their clothing items each month. Only in the UK, Zara has more than 50 stores in different cities, making Zara the most famous global retailer in the country. Zara clothing is also taking over the American continents by opening multiple locations in The US, Canada and South American countries. Most of the US cities already have Zara clothing sales locations and there are plans to open twice as many stores. According to AT Kearney, the consultants, for the past three years India is at the top of the list of the most attractive market for retail investment. According to Tehnopak, the retail consultants, the revenues of corporate retail sector in India will grow 20-fold from  £7bn ($14.1bn, E10.3bn) to  £140bn over the coming decade. This will reduce the market share of the small family-owned stores that dominate Indian retail. Zaras entry is a test of whether its fast-fashion concept will catch on in India. Zaras trademark is its ability to design, manufacture and deliver a new clothing design to its shops within just two weeks, compared with a nine-month industry average. It takes roughly four weeks to ship a container from Spain to India. Zara already has shops in 74 countries of the World. Financial Highlights (financial year 2009): The financial year 2009 ended with a growth rate of 9% at constant exchange rates. Inditex has also maintained comparable sales over the course of the year. The gross margin, which has increased by 7% to 6,300 million Euros, meaning a 57.1% on sales, 27 basic points more than in the previous year. Operating expenses remain under strict control, with a growth of 7% mainly due to the new retail areas. The contribution of sales in stores located outside Spain has reached 68% of the total figure, and all chains have increased their sales percentages on international markets, demonstrating their desire and ability to expand at a global level. The scale of this effort is clear if we recall that during 2009 alone, we increased our overseas presence to a total of 46 countries. Zaras sales have seen a net growth from 4% to 6% at constant exchange rates, with a 5% growth in EBIT. The main indicators for the financial year 2009 of the group are as under: Net Sales: à ¢Ã¢â‚¬Å¡Ã‚ ¬11,048 Millions EBIT: à ¢Ã¢â‚¬Å¡Ã‚ ¬1,729 Millions Net Sales Zara: à ¢Ã¢â‚¬Å¡Ã‚ ¬7,077 Millions EBIT Zara: à ¢Ã¢â‚¬Å¡Ã‚ ¬1,105 Millions EBIT Margin Zara: 15.6% Problems and Issues: Marketing: Zara has adopted a different marketing strategy form beginning which is not to advertise through traditional media. There are not many businesses which are running without any marketing in this age of communication and technology. If some business is doing good without marketing it dose not mean that the business has captured maximum market and there are no more opportunities to grow. If some business is already doing well, it can do better by launching a marketing campaign and can get more market share. But in last 2 years Zara has changed its strategy slightly and started campaign through some social networking website to keep in touch with its customers. Political issues: According to Fareed Rafiq Zakaria who is a famous Indian American journalist the Indias democracy system has all ability to qualify for illiberal democracy. So that is why the political system is volatile and takes any positive or negative impact on economy on day to day basics. Major political and local political powers plays important role in major citys economy. Foreign investor Zara has very sensitive about its liberal policies due to its main origin of business in Europe is facing very illiberal policies of government in its labour law. And also media the forth pillar of political system play an important part to rock the economic system by flaring up political issues. Due to this Zara is reluctant to invest more in Indian cloth industry which is growing with a GDP of 9% annually. Product: Zara is based in Europe, so it has 3 to 4 main colours which are used by its designers most of the time. But in India there are lots of colours used in readymade cloth industry especially bright colour. Female and male clothes lot of or small embroidery work is like which is lack of Zara fashion designs. Indian consumer likes bright colour for party occasions. Social issues: Cultural differences in India and Europe has a great impact on sales in India due to its designs which are more influenced by Europe. Statistics shows that the Indian cloth market is 490000 million rupees and 30000 million rupees market is only European based apparels. Zaras limited origin designs make its global brand image of fashion industry. Zara opened two shops in Indias metro cities New Delhi and Mumbai but both have vast cloths cultural differences. In New Delhi customers like Indian dresses more than foreign designs but vice versa in Mumbai. There are also traditional cloth designs for special occasions which are lacking in Zara stores. Weather: Indias weather is totally different from Europe because of its five extreme seasons (summer, Monsoon/rainy, winter, spring, autumn) in a year. The winter is of very short duration and not too much cold as compared to Europe and summer (April, May and June) is warmer than Europe. Variation of season requires rapid fashion change according to local weather. At Zara store you will find most of the cloths for normal weather and not for extreme weather. Legal issues: In India there are some legal requirements for foreign companies to start business and the most important one is that you have to make a local partner from India. Zara has started its business with the collaboration of Tata a local Indian business company. Next, Marks Spencer, Accessories, Debenhams and Guess have all franchised their stores to India. Another problem in India is the implementation of copyright law. This is a fact that the day Zara will launch its new design in Indian market it will be pirated in couple of days and you will find the same design at very lower prices in the local shops. Economical issues: The growth rate of Indian economy is comparatively high but it does not affect the life of common people very much because of the unequal distribution of wealth. So the whole population of India should not be considered as a target market of Zara. On the other side high rate of taxes for foreign companies also results into higher prices of the products. Mango, Guess, Esprit, and French Connection are also in line with Zara prices in other markets including Singapore, Dubai and some European markets. It is surprising that the prices in Singapore and Dubai are less than India because Indian duties could add 30-40 percent on retail prices, while duties in these countries are much lower. Devangshu Dutta, managing director of Third Eyesight, a retail consultancy based in the capital, reckons that Inditex may be taking a long-term view of the Indian market and relying on strategic pricing. THE DELIVERY OF A STRATEGIC MARKETING SOLUTION Zara has a very committed and professional team consists of more than 90,000 people. In my point of view Zara should review its strategies and policies now as Zara is now entering in totally different and more competitive markets, like India, of the World. The SWOT analysis of Zara is very helpful to understand the situation which Zara is facing today. Strengths ZARA has a very strong market Image due to quality, style and availability of products. Product/ Brand Image is also very high because of very high quality, reliable products for children, women and men. Strong financial position of ZARA is also our strength which will help us to invest adequately to get favorable results. Due to strong market position there is availability of finance from other financial institutions like banks. ZARA can benefit in saving the cost from existing infrastructure of suppliers. Vast network and store on different main locations all over the UK, Europe and other regions of the World is also our strength. At this time we have availability of suppliers who can provide us required raw material on good prices and we can build good relations with them for future when the competition will be higher. Online availability of our full catalogue is also our strength and customers can see, choose and make a final decision by just sitting home. Weaknesses Due to no marketing strategy and planning the growth rate of market share is very low. High product price is a weakness but we can not compromise on quality and customer services. Proper management and implementation of the new system can take time. Opportunities Well planed customized marketing campaign according to the current requirement of the time. New market search is the next step after capturing our existing market we can go to US and central Asian markets more deeply. More innovation, improved quality and value added products for our customers. Adoption of new technology will help us to lower the cost of our products. Research and development department can be made more efficient and strong for product improvement and availability of the products. Improved and more focused customers service. Continuous training of the staff and labor for cost effective production. Strive to exceed the customers expectations through quality, innovation and customers services. Increase in promotional activities through online marketing to get maximum market share. Building relations and long term contracts with the suppliers will be beneficial for future buying. Threats Entry of new competitors is a threat for our product which can be avoided by building stronger product image in the mind of customer. Unavailability of sufficient raw material because of high number of customers for raw material in the market. In the near future there will be high price of raw material due to increased demand. Availability of raw material in future is another threat and can be managed by involving maximum number of suppliers in the beginning with small quantity orders to all the suppliers. Order quantity can be increased in future as per demand. Low buying power of the customers in existing markets is also a threat and can be managed by searching new markets. Keeping in view the SWOT analysis and our problems and issues Zara should focus on the following points and develop a strategy accordingly: Recommendations: Advertising and Marketing: Unique approach of advertising and marketing within the business model of Zara adds an additional factor to their success. A 0.3% of total income is spent on marketing and advertising. This amount is significantly less than the competitors of Zara who are spending 3-4% of their total revenues on advertising and marketing. The main competitors of Zara like next, Bhs, Debenhams, New Look, HM, John Lewis, MS, asos, peacocks and topshop are the main stores which are more focusing on marketing specially on online presence and are among the top list stores on search engines in fashion and clothing search results. Because Zara is not in putting any effort for online marketing, that is why we do not find it in search results. In this age of communication and technology it is very hard to run a business without marketing and interaction with existing or potential customers. In my point of view Zara should now develop its own IT and marketing department and should launch an online marketing campaign through search engine optimization, social networking websites like facebook, twitter, bebo etc. Email marketing is another highly reliable and reachable idea to convey the message to maximum number of customers in no time. The list of emails can also be used to keep the customers update with latest offers in the store. By using Zaras own website and these social networking website people can keep in touch with store without coming to store and this thing will increase the market share with the help of low cost solution of online marketing. Interactive websites are the main source to attract more traffic and keep in touch with customers which helps to improve and change in products according to the requirements of the customers. This is also the quickest way to get feed back from our valuable customers around the globe. At the moment Zara is more focusing on the development of its stores on the prime locations on the high streets which is also a good strategy but it can not be replaced with a well organized professional marketing campaign which can bring thousands of customers to the store in days. With the help of fully functional interactive website customers can give feed back immediately after using the product and we can improve our products quickly. In the big countries like India where the presence of physical stores is not feasible in every city because the buying power of the customer is not equal and to open a store for small number of customers can not add anything other than heavy losses. In situation like this online store is the best idea to serve the customers who do not have physical access to the store but can afford and buy from online store. Because in India we can find our customers in many cities but the number of the customers will be low, so online marketing and online store will be more helpful to satisfy that market. Additionally, because of the short product development cycles, customers can be trained to visit Zara online stores most of the time because new items are presented weekly and are not restocked often. This feeling of scarcity encourages customers to come to online stores and buy frequently. In order to keep our stores looking fresh and trendy; Zara is investing heavily in their store layouts. Each Zara store is remodeled every five years in order to update with current trends. Same strategy should be followed in India as well to maintain the international standards. Direct marketing is not the top priority of Zara, in fact its the cost advantage and maintenance of brand that adds value to company. Zaras information and communication protocols are highly differentiated from its competitors. Zaras expenditure on IT comprises of less than 0.5% of total income on Information Technology and IT employees are only 0.5% of total workforce of company. In contrast to this Zaras competitors spend around 2% of total revenue on IT and 2.5% of their workforce is involved in IT. Main tools utilized by Zara are human intelligence, from store managers and market research, and information technology such as their PDA devices which forms a hybrid model for information flow from stores to headquarters. For example, handheld devices are provided at Zara stores which are used by managers over there for sending standardized information including customer feedback and ordering needs to in-house designers. So this is the key to keep the designer updated regarding rapidly changing customer demands and trends. Zaras designers not only keep themselves informed of fast-changing trends and demands of custo mers but also participate in formation of hybrid model. Zaras competitors entirely rely on IT applications so here again Zara wins the differentiation by incorporating human intelligence in its hybrid model. Zara obtains uniqueness by adopting human intelligence assisted IT solutions leading to well-organized inventories, thoroughly linked demand and supply, and decreased costs from obsolete merchandise; but this is not the end , there is always room for improvement. IT processes need effective management of levels of inventory. The information and communication system owned by Zara leads to cost advantage to Zaras operations and adds capability of responding rapidly and up to the mark. Zaras business model demarcates its unique concept, capabilities, and value drivers and these have leaded the company to the path of success. Fully concentrated core operations and production abilities, resistance to outsourcing, pin point focus on fashion has given recognition in fashion industry and market. To sustain and maintain such sort of differentiation in the era of global expansion there is need to adapt business capabilities of product development, cost of production, marketing, information and communication technologies and strategic partnerships. Mass media Advertising It is one of the basic requirements of a company to promote the sales of its products. In addition to this, it works as a building block in the process of building of brand identity. Further more it plays important role in communicating changes or changes or new arrivals to the customers. Advertising is considered to be one of the essences of fashion industry. Advertising if properly planned would increase the buzz-value of Zara. For achievement of our objectives following branches of advertising would be utilized. When these media will come into play every member of the society would be having awareness to Zara. Print Advertising The print media remains one of the cost effective source of advertising. Advertisement of products can be carried out via newspapers and magazines. Additionally promotional brochures and fliers would serve the same purpose. The selling price of advertising space in newspapers and magazines is directly related to the position attained by advertisement and the readership of the publications. Our advertisement would be published on the most popular and glossy supplement of magazines and newspapers to catch the eye of customers. Outdoor Advertising Billboards Billboard advertising is very common in Delhi and Mumbai and this trend is going to be followed by Zara to grab the attention of the passers by. This would be supplemented by other outdoor advertising methods to capture larger portion of market. Kiosks: It is not difficult to find malls and railway stations in cities like Mumbai and Delhi. Keeping this thing in mind provision of kiosks can also provide easy outlet for the products of company. Zara would use this marketing strategy as well. Tradeshows and Events We have plans to organize trade fairs, exhibitions and events to draw attention of customers. It would be achieved in collaboration with different local companies which promote fashion industry. Covert Advertising Advertising in Movies All of us know that India is famous for its movie production. We would use this tool as covert advertising as a unique kind of advertising. Almost every weekend a new movie is released. Thousands of people come at one platform and the same platform can be sponsored by Zara to gain the advantage of grabbing customers. Celebrity Advertising We know that audience in India follows the trends adopted by celebrities over there. Celebrities like Amir Khan and John Abraham have already played their role in Zaras promotion campaign. To keep the pace with this strategy is still the part of our marketing layout. Pricing Strategy: In the beginning the competitive pricing strategy should be adopted to capture more market share in India because in most of the large cities of India international brands and stores are already available. One more thing is local shop keeper who will copy Zaras designs and sale them in the market on low prices. To avoid this problem brand image should be communicated through advertising so that customers do not only consider the design but brand and quality as well. For brining marked reduction in prices the production can be started in the host country which will decrease our operating expenses like freight, high cost labour in Europe, import taxes and duties in India. After taking these steps we will be able to compete in the market very easily and can get benefit in long run. Conclusion: Zara has a very strong financial position and growth rate in last couple of years. As Zara has already opened its stores in many developed countries and has started to enter in under developing countries like India, Zara should review and change its strategy related to marketing and production because the circumstances and situation in under developed countries is totally different from developed countries. In most of the developing countries advertisement plays a vital role to communicate the message to the target market especially highly populated countries like India. Marketing is very necessary for the growth of a product or brand and get maximum market share in short time. Traditional and non traditional media should be used to achieve the objectives. Production can be started in the countries where you are going to open new stores; this thing will help to reduce the cost of production, time form production houses to outlets and will increase the safety of the products as well. Another considerable advantage of production in India is that Zara can build good relations with local community by offering jobs to local people and can get better understanding about the market and its requirements. The above mentioned factors will contribute a lot in the long run to get more market share and keep Zara in the Indian market. Friendster, 2009, Zaras Profile http://profiles.friendster.com/97785772 [Accessed 05-08-2010] http://managementfunda.com/advertising-types/

robots &machines for the Empire :: essays research papers

ROBOTS & MACHINES FOR THE EMPIRE THE GEORGE LUCAS NIGHTMARE! Coming very soon to a theater of war near you, your family and your home, will be the machines and robots which will greatly magnify and make more mobile the State’s deadly force for deployment against its eternal enemy: the people. Government Executive Magazine, traditionally pro-federal government, includes an article in its April 15th issue entitled "Future Combat Zone." Staff correspondent George Cahlink begins his article, "Six years ago, the Army decided to stake its future on an untested approach to acquiring futuristic weapons in support of a grand theory about the nature of 21st century warfare. The resulting program, known as Future Combat Systems, has turned out to be the most expensive and complex program procurement effort in Army history. According to current estimates, the service will spend well in excess of $100 billion by 2014 to develop the ‘system of systems,’ which includes manned and unmanned air and ground vehicles and sensors tied together by a wireless network." [Emphasis mine.] "Untested approach?" "Futuristic?" "Grand theory?" It doesn’t sound very supportive of our nation state’s latest high-tech investments consistently touted as absolutely necessary for our defense in an increasingly technologically hostile world. The Army’s Future Combat Systems program was recently examined against the backdrop of totally uncontrolled federal spending, which long ago has left the State’s fiscal launching pad roaring skywards both in defiance of gravity and any modicum of budgetary restraints. Tim Weiner in his NY Times article of March 28th offers, "The Army’s plan to transform itself into a futuristic high-technology force has become so expensive that some of the military’s strongest supporters in Congress are questioning the program’s costs and complexity." The article, "An Army Program to Build a High-Tech Force Hits Cost Snags," goes on, "Army officials said†¦that the first phase of the program†¦could run to $145 billion. Paul Boyce, an Army spokesman, said the ‘technological bridge to the future’ would equip 15 brigades of roughly 3,000 soldiers, or about one-third of the force the Army plans to field, over a 20-year span." The "grand theory" Cahlink explains, is "[t]he Army’s bid for unprecedented speed and killing power require[ing] double the amount of computer code than is contained in the Joint Strike Fighter’s systems, rely[ing] on 53 new technologies and require[ing] more than 100 network interfaces." The "wireless network" Cahlink mentions is described by Weiner as the "Joint Tactical Radio Systems," known as JTRS [pronounced ‘jitters’].

To Dance With The White Dog Essay -- Movie Film Movies Dance White Dog

To Dance With The White Dog When one is young in age, it is important for him or her to have a caretaker. It is important because there are many things that one cannot do at a young age, such as feeding or dressing one's self. In contrast, there are also many things that one cannot do at an old age, such as being the breadwinner of a family or going to the bathroom on one's own. In both stages of life one is usually helpless and dependent on others. This is why old age is usually considered one's second childhood. In the movie To Dance with the White Dog, Sam Peek had a hard time adjusting to his second childhood. He did not like the fact that he eventually would have to rely on his children Kate and Carrie to take care of him. After his wife Cora died, Sam's children felt it was their responsibility to take care of him. They believed that he was going senile because of the loss of his wife. He was used to being the caretaker of his family. So the mere thought of his children having to take care of him mad e him mad. Sam's second childhood was evident in the movie based on Terry Kay's novel To Dance with the White Dog. The movie played out Sam's stubbornness in accepting his children's desire to help him out in his day-to-day routine. Sam Peek was used to being the caretaker of his family. He made sure that they had clothes on their backs, food in their stomachs, and a smile on their face. Sam hated the fact that they thought being his caretaker was their role for him now. He never prepared himself for the fact that one day they would possibly take care of him the same way they would take care of their children. Throughout the movie Sam?... ...imagined that they would do the same for him one day. His daughters Kate and Carrie would treat him like a five year old. They would try to talk to him very slow because they thought he could not comprehend anything they were saying. Kate and Carrie believed that their father had an overly active imagination. They believed this because they could not see his white dog. Later on in the movie, Sam fell on the floor and the white dog ran around in the yard until someone came to help. That scene in the movie proved that Sam was not as crazy as they thought. Shortly after that, Sam was diagnosed with cancer. He put his stubbornness aside and let his children take care of him. At that point he really did not care, he only wanted to spend his last moments with his loving family. Works Cited: To Dance with the White Dog. Videocassette. Republic Pictures,1993, 103 min.

Pain into Beauty Essay -- Personal Narrative Emotional Verbal Abuse Es

Pain into Beauty People look back on their childhoods in different ways. Some see it as a time of joy and laughter, love and learning. Many feel a bittersweet mixture of happy nostalgia, and painful moments. Some prefer not to look back at all, seeking only to move forward. Then there are people like me, who look back in anger, bitterness, and sorrow. It seems that few people enjoy a pain-free upbringing. In fact, the very idea of childhood is a fairly new concept. In the early part of the last century, children were considered miniature adults, and were expected to act that way. Abuse, as defined today, was ignored and sometimes encouraged. â€Å"Spare the rod and spoil the child.† Today, abuse is carefully defined and is illegal, but many cases slip through cracks, for many reasons. One big reason is that the abuse is not physical, or sexual. Emotional and verbal abuse is very hard to prove. I was certainly unable to prove it. I'm not even sure my parents are aware they abused me. It is said that our past make us who we are and I often wonder what my past has made me. I entered this world normally enough, in Tucson, Arizona; in the second hottest month of the year (July); at the hottest time of day (mid-afternoon). I had a mother and father who doted on me. At least, I assume they did. Tragedy struck early in my life, taking my mother from me at the age of two months. She died of a seizure caused by a tumor on her adrenal gland. I never knew her, so I always assumed that her death never really affected me. My boyfriend and therapist feel differently. After all, I may have been an infant, but I still suffered a terrible loss. Had my mother lived, I would likely be writing a happier tale. Yet all was not lost, after all I was not... ...do and think things I never thought I would do, and so in desperation I went to a therapist, before I ruined my relationship altogether. It was here I learned the truth, and it was here I saw how deep the damage goes. It is a black shadow on my heart, and it is one that I am unsure will ever leave. So where is the beauty? It's underneath that shadow, struggling to break free. I see it in the grades I earn and the bills I pay. I see it in my hobbies, and I see it somewhere in myself, a glimmer in my grey eyes. It keeps the fear of loss at bay, and keeps me from making decisions based on that fear. But most of all, I see it daily, in the eyes of my love. I could not have won his heart if I was all of the things my step-mother claimed I was. I could not love him if I was any of those things. So there is beauty inside the pain, and I chip at it daily, working it free Pain into Beauty Essay -- Personal Narrative Emotional Verbal Abuse Es Pain into Beauty People look back on their childhoods in different ways. Some see it as a time of joy and laughter, love and learning. Many feel a bittersweet mixture of happy nostalgia, and painful moments. Some prefer not to look back at all, seeking only to move forward. Then there are people like me, who look back in anger, bitterness, and sorrow. It seems that few people enjoy a pain-free upbringing. In fact, the very idea of childhood is a fairly new concept. In the early part of the last century, children were considered miniature adults, and were expected to act that way. Abuse, as defined today, was ignored and sometimes encouraged. â€Å"Spare the rod and spoil the child.† Today, abuse is carefully defined and is illegal, but many cases slip through cracks, for many reasons. One big reason is that the abuse is not physical, or sexual. Emotional and verbal abuse is very hard to prove. I was certainly unable to prove it. I'm not even sure my parents are aware they abused me. It is said that our past make us who we are and I often wonder what my past has made me. I entered this world normally enough, in Tucson, Arizona; in the second hottest month of the year (July); at the hottest time of day (mid-afternoon). I had a mother and father who doted on me. At least, I assume they did. Tragedy struck early in my life, taking my mother from me at the age of two months. She died of a seizure caused by a tumor on her adrenal gland. I never knew her, so I always assumed that her death never really affected me. My boyfriend and therapist feel differently. After all, I may have been an infant, but I still suffered a terrible loss. Had my mother lived, I would likely be writing a happier tale. Yet all was not lost, after all I was not... ...do and think things I never thought I would do, and so in desperation I went to a therapist, before I ruined my relationship altogether. It was here I learned the truth, and it was here I saw how deep the damage goes. It is a black shadow on my heart, and it is one that I am unsure will ever leave. So where is the beauty? It's underneath that shadow, struggling to break free. I see it in the grades I earn and the bills I pay. I see it in my hobbies, and I see it somewhere in myself, a glimmer in my grey eyes. It keeps the fear of loss at bay, and keeps me from making decisions based on that fear. But most of all, I see it daily, in the eyes of my love. I could not have won his heart if I was all of the things my step-mother claimed I was. I could not love him if I was any of those things. So there is beauty inside the pain, and I chip at it daily, working it free

Should Vietnam Concentrate on Tourism for its Economic Development?

Vietnam is in the republic of South East Asia, bordered by China on the north, by the South China Sea on the east and south, and by Cambodia and Laos on the west. Officially the Socialist Republic of Vietnam, its area is 331,690 sq km (128,066 sq mi). Hanoi is the capital of Vietnam and Ho Chi Minh City is the country's largest city. Ho Chi Minh is at the coordinates 106 degrees south, 10 degrees west on a map. There many ways in which the tourist industry would benefit Vietnam as a whole. Tourism, of course, makes a huge amount of money; it could be hundreds of millions every year. For example places like Barcelona have become huge, great cities full of people thanks to the money made from tourism. Also read this  Cheating in a Bottom Line Economy Tourism also creates lots of new jobs for the people living in the country and some people who will come to work in Vietnam from other countries. The new jobs will trickle right down to the farmers who grow the food for the people who sell food to the hotels. This means it will be very good for agriculture, giving farmers more money to buy more land and grow more crops. People who have jobs in other industries making products for MEDCs like workers in Pepsi factories, could easily switch to having an easier but better paid life in the tourist industry. Concentrating on tourism alone might still work for Vietnam. If the locals take part in planning and decision making, the tourists are responsible in Vietnam and the government sets policies and plans ahead for it then it could work quite well. But even if it does work then there will be some downsides. Tourists generally makes quite a lot of mess wherever they go, they can destroy some of the beautiful beaches and rainforests. The rainforests themselves will have to be cut through for new highways, towns and airports. With the new highways would, hundreds upon thousands of cars and trucks, which would eventually pollute the country, turning tourist away from it. The effect on the countries fishing industries could be catastrophic. The South China Sea could be way over-fished, so hotels and resorts would have to import fish, driving prices up and making the appeal of fresh fish vanish. The effect on individual families could be bad too; the father could have to move away to a bigger city, potentially leaving the family behind, splitting the family up. This could happen to thousands of families. If the tourist industry failed then the country would have nothing to fall back on, it would use up all its money and end up back at the start. Unfortunately, most of the money tourists spend in foreign countries is immediately used to import more food, equipment and resources for the hotels and nightclubs. This leaves little money left over for the local people and economy. In conclusion I think that Vietnam should seriously consider Tourism as a big part of their economy but I don't think that they should ignore everything else. If given the time, Vietnam could become just as unwieldy as Japan in the computer services/games industry or as big as America or Germany in the automotive industry. I think the best effect of tourism in Vietnam would be the huge amount of jobs it creates and could make thousands of informal jobs vanish for formal tourism jobs. The worst thing about tourism in Vietnam would be the huge amount of damage that would be inflicted on such a beautiful landscape thanks to all the cars, litter and sewage caused by the tourists. In other words tourism could be great for the country but disastrous as well. But I still think concentrating on tourism would be a bad idea for Vietnam's economy.

Why Sherlock Holmes Is Just as Original as C. Auguste Dupin

Why Sherlock Holmes is Just as Original as C. Auguste Dupin After reading two famous amateur detective stories by Edgar Allan Poe and two by Arthur Conan Doyle, I found myself questioning the originality of Doyle's stories as compared to Poe's stories. The stories in question are â€Å"The Purloined Letter† and â€Å"Murders in the Rue Morgue† by Poe and â€Å"The Adventure of the Speckled Band† and â€Å"A Scandal in Bohemia† by Doyle. All four of these stories had very exciting story lines and had very interesting mysterious aspects . Since the Poe stories of C.Auguste Dupin were written well before Doyle's stories of Sherlock Holmes, this leads to the question of whether or not Doyle's stories are genuinely original or if much of his stories ideas were copied from Poe. I believe that Doyle's detective stories are just as creative and original as Poe's detective stories. One of the biggest and probably most obvious similarities between the stories is tha t of the plots. In â€Å"The Purloined Letter†, Dupin is contacted by the prefect to help the police retrieve a letter that had been stolen.This letter was of great importance to a certain person and if this letter was released to the public it would reveal things that could ruin that person's reputation. The prefect knows Minister D- stole the letter. He also knows that the letter must to be very close the minister who stole it because the ability to produce the letter when needed is just as important to the minister as actually having it. The police have searched the minister's hotel room and were not able to find the letter.Dupin then goes to the minister's hotel room and easily retrieves the letter because he knows that the minister would hide it in plain sight, since he knew the police would come looking for it. Many of these aspects of Poe's story are repeated in Doyle's A Scandal in Bohemia†. In â€Å"A Scandal in Bohemia† Holmes is confronted by an import ant king to retrieve a letter and a photo of him with his ex lover that proves their relationship. If the photo was released it could hurt his reputation immensely. The king has tried many things to retrieve the letter but was unsuccessful.Holmes then goes to the woman's house and tricks her into revealing the location of the letter by faking a fire thinking that the photo would be the first thing she would grab. Because of these similarities between the two stories by Poe and Doyle it appears that Doyle had copied his ideas from Poe who had written his story years earlier. In â€Å"Murders in the Rue Morgue†, Dupin goes to investigate a murder scene. At this scene there are many clues that would lead one to think it was a human that committed the murder.However, it was difficult to come up with a motive for that person because bags of money were still on the floor and the women that were murdered hardly ever made contact with others which makes it difficult to believe that t here is someone who would want to cause them harm. Dupin goes on to find some more clues that lead him to believe it wasn't a human that committed the crime but a sailors Ourang-Outang. Dupin then gets the sailor to come to his house and gets him to admit that it was his animal that committed the murder.Again these scenarios in Poe's story are very similar to those in Doyle's story â€Å"The Adventure of the Speckled Band†. In â€Å"The Adventure of the Speckled Band†, Holmes is consulted about a very suspicious case. A woman was killed a few years ago and before she died she had said it was the speckled band that killed her. Holmes goes to the house where she was killed to investigate. At first Holmes believes the speckled band was a group of gipsies that would hang out on their property, but after further investigating he had realized it was not gipsies but a speckled snake that the girl's father kept inside the house.Another huge similarity between the two stories t hat would imply Doyle had copied Poe's ideas is the narrator of the story. In â€Å"Murders in the Rue Morgue† and â€Å"A Scandal in Bohemia† the reader is given a lot of information by the narrator about the main character. In both stories the narrator is a close friend who lives with the detective. Also the narrator always tells the reader everything that is going on and he is also a fairly smart person but not as smart as the main character. Holmes and Dupin also have very similar detective methods.Both characters are capable of seeing things that normal people are not. They will put themselves in the suspects shoes and think as they would to discover more clues. When they discover clues they will come up with a hypothesis and then investigate it until it is proven true or more clues are revealed to them causing them to come up with a new hypothesis. They also will never tell the narrator what they are thinking or ask him for advice. They do all of their sleuthing on their own and reveal it to the narrator once they have solved the case.In both â€Å"Murders in the Rue Morgue† and â€Å"The Adventure of the Speckled Band† the detectives inform their partner what they have been thinking all along and how they solved the mystery. Even though there are all these similarities between the Dupin and Holmes stories there are also many differences that give each story their own originality. For example, â€Å"A Scandal in Bohemia† is extremely similar to â€Å"The Purloined Letter† however, at the end Dupin is successful in his endeavour whereas Holmes is not.The ending of a story is always the most important and such a drastic difference between the two stories certainly provides Doyle with a little more originality. In â€Å"Murders in the Rue Morgue† which is very similar to â€Å"The Adventure of the Speckled Band†, Dupin comes up with his hypothesis and he is correct. In â€Å"The Adventure of the Speck led Band† Holmes comes up with his hypothesis but soon realizes that he was incorrect and is forced to come up with a new hypothesis. Dupin gives off the impression that he is the perfect detective that never makes mistakes and Holmes actually makes a mistake.This huge difference between the stories makes Doyle's story very original and not so much of a copy of Poe's story. One noticeably large difference between the Dupin and Holmes stories is that of the background story of the mystery or information as to why the crime happened. In the Dupin stories the plot jumps right to the events that happened and what Dupin does to solve it. For example in â€Å"Murders in the Rue Morgue† Dupin reads about the murder in the paper and then goes to solve it. There is no background information given on the people involved in the murder.In the Holmes stories the reader is given significant amounts of background information to the characters involved in the mystery. For example in â €Å"The Adventure of the Speckled Band† the reader is given much information on the background of the victims in the murder. Being given this information the reader understands more how the victim is feeling and can become more involved in the story. This effect on the reader is something that makes the Doyle stories very original and not an exact copy of Poe's stories.The biggest difference between Dupin and Holmes would have to be their personality. Dupin is described as a loner that sits at home and spends his time thinking whereas Holmes is a very well known person to other people and is also addicted to cocaine. Dupin can be seen as a very serious person where Holmes is more of a quirky and adventurous person. This difference between Holmes and Dupin gives Holmes a much more creative and interesting character than Dupin, implying that Doyle did not rip off Poe's detective character when he was making his own.All of the similarities between Doyle's stories and Poe's stori es would lead one to believe that Sherlock Holmes was just a rip off of Dupin. Since Poe was the first author to write about a detective it seems obvious that other authors would take ideas from his stories just as Doyle did. There was most likely something that Poe had read or experienced that gave him his ideas for Dupin so it is only natural for writers to get their ideas or concepts from other places.However, because of all the original ideas and differences to the Holmes stories I believe that Doyle's detective stories are just as creative as Poe's stories. It is the main ideas of the story such as the outcome or the personality of the main character that are different which causes the stories to actually be much different. For this reason I believe that the Holmes stories are genuinely original and that Arthur Conan Doyle made significant contributions to the detective story.

Change of Position Defence

The defendant may claim the defence of change of position. Whether the defendant can successfully establish this defence depends of whether he can prove that his position is so changed that he will suffer an injustice if called upon to repay or repay in full (Lipkin Gorman v Karpnale) * In order to prove a change of position defence, first there must be an adverse change of position by the recipient in good faith and in reliance on the payment (New Zealand Banking Group v Westpac Banking Corporation) * The current position in Australia with regard to the availability of the defence is that the defendant must have (1) changed their position (2) irreversibly (3) in reliance on its receipt (4) in good faith (Australian Financial Services)(1) CHANGE THEIR POSITION / SUFFER DETRIMENT * The defendant must first be able to prove a change in the relative net assets of the defendant which shows that the defendant has acted to his detriment on the faith of the payments received from the plaint iff. In other words, the change must involve a net loss.FACTUAL GAIN BUT NET LOSS * Even where a woman who had purchased new furniture and had got rid of her old furniture on reliance on her receipt, where the court accepted that she was factually enriched by her receipt since her net assets were worth more than what she had before, the change of position defence would nevertheless apply since if she was required to make restitution, she would be left with a net loss. * The mere fact that she continues to benefit from the money does not defeat the defence of change of circumstances. The furniture acquisitions represent replacement of items the plaintiff had in her possession when she would not have replaced the items except for the error. The expenditures were not to meet ordinary expenses or pay existing debts.(RBC Dominion Securities v Hills Industries)IS SPENDING ON ORDINARY LIVING EXPENSES CHANGING YOUR POSITION? In general, expenditure on ordinary living expenses will not be re garded as a detriment or that the defendant changed his position because the defendant has to prove that he acted differently from how he would have ordinarily acted on the faith of the belief that the benefit conferred by the plaintiff was the defendant’s to spend (Australian Financial Services & Leasing v Hills Industries) * However, a defendant is not precluded from relying on the defence of change of position merely because she has spent the money on ordinary living expenses, provided the expenditure is a substantial detriment stemming from her reliance on receipt of the payment. The defence can apply where the defendant does not simply spend the money on such expenses but applies for and is denied benefits to which she is entitled as a result of her receipt (TRA Global Pty Ltd v Kebakoska) In that case, the respondent had been made redundant by her employer who told her she was entitled to a redundancy payment equivalent to 12 weeks pay on severance and accordingly p aid her the sum. She in fact had no such legal entitlement.She subsequently applied for unemployment benefits from Centrelink but was denied them because she had declared receipt of the redundancy money. She was forced to used the bulk of the redundancy money to pay living expenses until she found work eight months later. When the appellant employer sought restitution of the payment on grounds of mistake, the court held that the plaintiff had a defence of change of position despite having spent the money on ordinary living expenses since the expenditure is a substantial detriment stemming from her reliance on receipt of the payment and was denied benefits to which she was entitled as a result of her receipt.DISCHARGING AN EXISTING DEBT * It is not a detriment to pay off a debt which will have to be paid of sooner or later (RBC Dominion Securities v Dawson) In that case Mr Dawson had a Visa debt which he liquidated in a manner he would not have otherwise done had it not been for the mistake on the part of the appellant to overpay him. However, since the Visa debt and those to family members was incurred prior to the mistake, it would have been paid in any event and cannot be said to be to Mr Dawson’s detriment because the payment would be a payment of a debt already owed. (2) IRREVERSIBLY * The second element is that actual, non-speculative and irreversible detriment (Australian Financial Services & Leasing v Hills Industries) The nature of the change must be such that it cannot now be undone such as money received which has been irretrievably paid away or incurring unconditional contractual obligation as a result of receipt. In Australian Financial Services, the plaintiff finance company was duped by a fraudster and two of his companies into advancing money to several legitimate businesses including that of the second defendant to whom the fraudster and his companies owed money so as to discharge their debts. The plaintiff was led to believe that th e purpose of the money being advanced to the defendants was to finance the purchase of equipment they were supplying to the first company when the equipment never existed. Each of the defendants was accustomed to receiving payments for their equipment from finance companies so they were not immediately suspicious of receiving money from the plaintiff.The plaintiff then claiming unjust enrichment against the defendants on the ground that it had made payments under the mistaken belief that the invoices made by the fraudster to the plaintiff, purporting to be from each of the defendants, were genuine and that it would obtain title to the equipment named in the invoices. * In this case, the court held for the defence of change of position to succeed that there must be evidence of an irreversible detriment. The second defendant having foregone default judgments already obtained against one of the fraudster’s companies was in reliance on receipt of the money from the plaintiff was such evidence. * In TRA Global Pty Ltd v Kebakoska, the detriment to the plaintiff such that she was denied benefits to which she was entitled to stemming from her reliance on receipt of the payment was irreversible. In RBC v Dawson, the fact that the purchased new furniture and had got rid of her old furniture on reliance on her receipt would have caused her in the circumstances a loss that is unjust for her to bear and which is not easily reversible. * Thus it seems that the defendant must show at the very least, significant hurdles to getting the money back. (3) In reliance on the receipt/on the faith of receipt * This third element shows that there must be a causal correlation between the detriment suffered and the receipt of the payment. A BUT-FOR TEST IN UK * The mere fact that the recipient may have suffered some misfortune is not a defence unless the misfortune is linked at least on a but-for test with the mistaken receipt (Scottish equitable) There a variety of conscious de cisions which may be made by the recipient in reliance on the overpayment.A CAUSAL CONNECTION IS SUFFICIENT IN AUSTRALIA – ONE CAUSE * In Co-Buchong v Citigroup Pty Ltd, it was held that for the purposes of a change of position defence, a payment is made ‘on the faith of the receipt’ if it is causally linked to the receipt. This requires that the payment would not have been made unless the receipt has been recognised as valid. There is no further requirement that the information upon which the payer was acting be such that, if it were true, the payer would have been entitled to pay the money away in the way that id did. * In this case, Citibank had received instructions purporting to be from the plaintiff to transfer 500,000 from his account to a second account in his name at the NAB.Citibank examined the instruction and determined that it was genuine and paid. NAB then received similar instructions to pay the money away to various overseas bank accounts. Here th e instructions were all forgeries perpetrated by an unknown third party. Citibank claimed restitution of its payment to NAB on grounds of mistake. The issue was whether NAB was entitled to a defence of change of position and whether those payments had to various overseas bank accounts had been made ‘on the faith of its receipt’ of the money from Citibank. It was held that NAB did make those payments on the faith of its receipt and all that was required was a causal link between the payment and the receipt. The fact that a third party fraudster had instructed the bank to make out the payments should not necessarily negate the causal connection between the receipt and its payment so as to defeat the defence (rejecting State Bank v Swiss Bank Corporation) * In such a case, the bank’s good faith receipt may still be a cause of a change of position even if it was not the only cause and this should be enough. * This follows the reasoning in the NSWCA case of Perpetual Trustees Australia Ltd v Heperu. Perpetual had paid away sums to Mrs Cincotta funds represented by the units credited on the faith of the receipt of payments by the respondent who had been induced by fraud to do so.The respondents submitted that Perpetual had not proven that the payments of funds out of the account were made on the faith of the receipt because it paid out the funds represented by the account on the faith of what it was told to do by Mr Cincotta in the original forgery of Mrs Cincotta’s signature at the opening of account and in telephone redemptions. * This was construed to be far too narrow an analysis of what is meant by â€Å"on the faith of the receipt†. Payments on the faith of the receipt meant that they would not have been made unless the receipts had been recognised as valid. Just because there was the element of dishonesty of Mr Cincotta which also was the occasion for the withdrawal of funds, this did not negate the causal connection between the receipt and the payments. The change of position remain causally linked to the receipt. Thus while the test seems to involve a causation element, this is not a but for test but rather that the payments of the money were caused or linked to the receipt of payments from the plaintiff. ANTICIPATORY EXPENDITURE – DOES IT COUNT? * Can a defendant be said to rely on the faith the receipt when there is anticipatory expenditure on the part of the defendant? * Can reliance be understood as something other than an essentially causal concept where the effect of the defendant’s expenditure follows the cause which is the defendant’s receipt of the enrichment? Or does it mean that the defendant can be said to have acted on the faith of the receipt where it had a reasonable expectation of receipt? * In the case of Dextra Bank, Dextra Bank drew a cheque on its bankers, Royal Bank of Canada in favour of the Bank of Jamaica.Dextra drew its cheque intending to lend the sum spe cified to the Bank of Jamaica against the security of a promissory note executed by the Bank of Jamaica. The Bank of Jamaica intended to buy the specified sum of US dollars in exchange for the equivalent in Jamaican dollars which it paid to individuals understood to be nominated by Dextra. Dextra sued BOJ for restitution of the moneys paid. BOJ claimed that it had the defence of change of position. However Dextra argued that BOJ was relying on actions performed by BOJ before it received the benefit from Dextra and this amounted to anticipatory reliance which could not amount to a change of position. The issue was thus whether anticipatory reliance on the plaintiff’s payment can amount to expenditure on the faith of the benefit of the payment and thus whether an effective change of position defence can be made out. * It was held that it is no less inequitable to require a defendant to make restitution in full when he has bona fide changes his position in the expectation of rec eiving a benefit which he in fact receives, than it is when he has done so after having received the benefit.The court thus held that there should be no effect on the availability of the change of position defence whether the payment is made when the benefit is received or on a reasonable expectation that it is to be received. Anticipatory expenditure can be recognised as payments made on the faith of the benefit of the receipt. This was also recognised in South Tyneside v Svenska Internation where the court held that it does not follow that the defence of change of position can never succeed where the alleged change occurs before the receipt of money, as seen from the facts of Lipkin Gorman where the defence succeeded despite the winning being paid out before getting other gambling bets in. * In Commerzbank, the court held that the relevant question in whether the change of position defence would succeed was whether his decision to change his position was caused or contributed to b y the receipt of the payment. The crucial point the courts have emphasised is the causal relationship between the detriment and the receipt and not the strict when the detriment and the receipt or occurred. 4) In good faith * The defence is not open to a recipient who had changed his position in bad faith as where the defendant has paid away the money with knowledge of the facts entitling the plaintiff to restitution (Lipkin Gorman) * What is crucial to the good faith element is whether the payee had actual knowledge of all the facts constituting the wrongdoing or else had knowledge of such facts as would reasonably raise a suspicion of wrongdoing so that the payee was put on enquiry (Mercedes-Benz v National Mutual Royal Savings Bank Ltd) * Does a person act in good faith unless he acts dishonestly? (Niru) * NO. A person can act in bad faith where the recipient knows that the payer had paid the money to him as result of a mistake of fact or mistake of law and it will in generally b e unconscionable or inequitable to refuse restitution. Just because he is not guilty of dishonesty does not make him innocent. Will knowledge of the mistake bar the defence? * Waitaki- mere knowledge of the fact that the money is not due probably doesn’t bar the defence if d acts reasonably: d knew that the money was not its money to keep and in fact put the money on deposit, ready to repay. D was allowed the defence (albeit partially) when the money was lost through the collapse of the company with whom the sum had been deposited, even though it knew about the mistake when it put the money on deposit. * Lipkin Gorman: In cases where the payee had grounds for believing that the payment may have been made by mistake but cannot be sure, good faith may well dictate that an enquiry be made of the payer.The nature and extent of the enquiry called will of course depend on the circumstances of the case but I do not think that a person who has good reason to believe that the payment was made by mistake will often be found to have acted in good faith if he pays the money away without first making enquiries of the person from whom he received it. * English courts to date appear generally more relaxed about defendant fault, although they have tended to be thinking about fault with regard to the initial receipt of the money (â€Å"should defendant have known about the error†? ), as opposed to fault with regard to what is then done with it. * Whether fault is relevant to good faith? * In both Dextra and Niru, the CA aid that the defendant will only be denied the defence if he was in bad faith when paying away the money * The way the CA in Niru defines bad faith actually comes quite close to a negligence standard – acting in a â€Å"commercially unacceptable way† or with â€Å"sharp practice falling short of outright dishonesty†. If negligence in not realising the mistake is insufficient to bar the defence, then it seems unlikely that negl igence in a decision about how to dispose of the money will be. Also, it would seem strange if a good faith payment to charity could give rise to the defence, but a good faith (but negligent) investment couldn’t? * A different approach is taken in NZ . In Waitaki, fault is relevant. The facts are that the defendant received 50,000. He takes the money and puts it into an investment with the finance company which eventually goes under.The bank then realises they paid him the money under mistake and sue him. * The defendant had relied on the receipt because the bank had forced him to take it. However he had never thought it was valid. The court held that the defendant had partly been at fault in the ultimate loss of the enrichment because he had chosen an insecure investment. Where defendant failed to obtain sufficient security for a risky investment, he had defence reduced by 10%. This introduces the uncertainties of the â€Å"contributory negligence† model of COP, which requires a relative balancing of the fault of p and d in proportioning the amount repayable. The approach was expressly rejected in Dextra as being â€Å"hopelessly unstable†.DEFENDANT WHO ILLEGALLY CHANGES HIS POSITION AS A WRONGDOER * Recently suggested that a defendant who changes position illegally is a ‘wrongdoer’ cannot invoke the defence (Barros Mattos) * The recent case of Barros Mattos now indicates this is highly likely to be the case. In reaching this conclusion, Laddie J drew support from Lord Goff’s ‘wrongdoer’ limitation in Lipkin Gorman: this indicates that defendant can be disqualified from the defence either because of his knowledge of the claimant’s rights before changing his position, or because the change of position itself is â€Å"wrongful†. * Should this affect civil wrongs? This result does not specifically affect restitution for wrongs, since civil wrongs are not considered illegal as such.Despite the co ncept of ‘illegality’ by its very nature being hard to define, it is clear from both Tinsley v Milligan [1994] 1 AC 340 and Nelson v Nelson (1995) 184 CLR 538 that it relates to claims which would run seriously counter to public policy. In Lipkin, Goff suggested that COP should not be open to wrongdoers, but it is not clear that he was referring to those guilty of an innocent breach of duty. DEFENDANT WHO INDUCES THE MISTAKEN PAYMENT IN THE FIRST PLACE * Deliberate: No defence- Goff in Lipkin Gorman- defendant will be in bad faith and bad faith precludes reference to the defence. Note that it is assumed in Niru that dishonesty is sufficient to amount to bad faith, even if it is not always necessary.It is clear from Niru that dishonesty amounts to bad faith, even if defendant can sometimes be in bad faith even where there is no actual dishonesty. * Negligent: No clear authority on this. Defence probably still available, but not if it amounts to â€Å"bad faith† as defined recently in Niru. There, defendant was denied defence on the basis that it had documents in its hands which were forgeries, which it ought to have realised might be forgeries and into which it had failed to make reasonable inquiries. This amounted to failure to act in a â€Å"commercially acceptable† way, tantamount to bad faith and denying the defendant access to the defence, even though defendant was not dishonest in the sense of appreciating the risk of fraud.It is arguable that in the light of Niru, plaintiff would be in a strong position to argue that the defence should be denied to defendant here on the grounds that defendant’s inducement was not â€Å"commercially acceptable† behaviour. * Innocent: Defence probably still applicable, since, if inducement was â€Å"innocent† in the sense of being non-negligent, it might be commercially acceptable behaviour, as per Niru. DOES THE DEFENCE ACT AS A COMPLETE DEFENCE? * No it can apply pro tanto. (Australian Financial Services & Leasing Pty Ltd v Hills Industries) * Meaning you give back to the extent of what you still have. * How does this compare with estoppel? * Estoppel by representation remains available as a total defence to restitutionary claims even in circumstances in which the defence of change of position is available.Properly understood, it does not undermine the defence of change of position as they are based on different elements. In estoppel, one had to prove representation and detrimental reliance. Whether one can plead estoppel however depends on how equitable it is for to make such a claim to the overpayment received. In TRA Global, the court held that equity may intervene to prevent the latter’s unconscientious assertion in certain circumstances. It may be inequitable to assert a full defence of estoppel when you are overpaid 1000 and remain in possession of 500 which was mistakenly paid to you. * Under a defence of change of position, your ent itlement will be 500. |