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Free Essays on Tivo Corporate Governance

Corporate Governance and Control Measures Tivo has nine members on its board of directors. Michael Ramsey serves as Tivo’s CEO and chairman of the board. This dual title/function could create a conflict of interest within the board of directors, especially with the two other insiders on the board David Courtney (Executive VP) and Mark Perry (CFO). With these two insiders on the board, it makes it very difficult for them to take a position that is in opposition to their boss’s. Another weakness that could be perceived of this board is with the partner groups, which are represented by three board members. These partners that are represented are Coca-Cola (Chief Marketing Officer), Virtual Inc. (CEO), and NBC Cable (President). These partner representatives could get caught up in making decisions that are best for their respected companies rather than the good of Tivo. While Tivo’s corporate governance composition could be questioned, they have some qualities that would be desired by other companies. All of the board members own at least $200,000 worth of Tivo stock. In theory this stock ownership would mean that the directors would want to do anything necessary to increase this value. Another aspect of Tivo’s governance is that there are no board members associated with its auditor, KPMG. This separation should ensure that there is no â€Å"creative bookkeeping†. Tivo’s board has also implemented several policies as a preventative/remedial measure. These policies include: board compensation committee, nominating and governance committee, board audit committee, and code of ethics and conduct (Tivo Governance). The board compensation committee deals with all the forms of compensation to the board members. These compensations include bonuses, stock options, and fees. The nominating and governance committee is used to identify and recruit quality and honest board members. This committee is also in charge of deve... Free Essays on Tivo Corporate Governance Free Essays on Tivo Corporate Governance Corporate Governance and Control Measures Tivo has nine members on its board of directors. Michael Ramsey serves as Tivo’s CEO and chairman of the board. This dual title/function could create a conflict of interest within the board of directors, especially with the two other insiders on the board David Courtney (Executive VP) and Mark Perry (CFO). With these two insiders on the board, it makes it very difficult for them to take a position that is in opposition to their boss’s. Another weakness that could be perceived of this board is with the partner groups, which are represented by three board members. These partners that are represented are Coca-Cola (Chief Marketing Officer), Virtual Inc. (CEO), and NBC Cable (President). These partner representatives could get caught up in making decisions that are best for their respected companies rather than the good of Tivo. While Tivo’s corporate governance composition could be questioned, they have some qualities that would be desired by other companies. All of the board members own at least $200,000 worth of Tivo stock. In theory this stock ownership would mean that the directors would want to do anything necessary to increase this value. Another aspect of Tivo’s governance is that there are no board members associated with its auditor, KPMG. This separation should ensure that there is no â€Å"creative bookkeeping†. Tivo’s board has also implemented several policies as a preventative/remedial measure. These policies include: board compensation committee, nominating and governance committee, board audit committee, and code of ethics and conduct (Tivo Governance). The board compensation committee deals with all the forms of compensation to the board members. These compensations include bonuses, stock options, and fees. The nominating and governance committee is used to identify and recruit quality and honest board members. This committee is also in charge of deve...

Marketing Essay Example | Topics and Well Written Essays - 2250 words - 18

Marketing - Essay Example On the cultural side, the era of library and paper books is quickly fading away. People today live busier lives and believe that they have too much to catch up on. Therefore, the â€Å"gadget culture† is prevailing where people conduct almost all their operations and duties with their cell phones, laptops, tablet devices and others. From booking an airline ticket to sending a birthday card, from shopping for grocery to ordering a pizza, from reading the newspaper to watching movies, everything is now happening online. This online or e-book mindset will further support such companies. The economic environment, which can be characterized by economic recession and its continued impacts, is dampening the sales of books. The statistics for the first half of the year 2011 reveal that book sales and volume have been decreasing even the export of books from UK is also on decline. In the midst of this recession, the digital book sales are growing at an exponential rate. To be exact, the growth for the first half of the 2011 for digital book sales was over 37 percent compared to first half of 2010. The total size of the digital market now stands at 180 million pounds which now represents over 7 percent of the total book sales (digital and physical combined) in the UK. Another important development for Waterstones in the political-legal front is the fact that the government seems enthusiastic and determined to stop any online piracy.

Part 1 assignment Coursework Example | Topics and Well Written Essays - 1250 words

Part 1 assignment - Coursework Example Its next model is Model X, whose delivery to the market has been postponed a number of times as the company sees to streamline its Model S supply with the global marketing objectives. Apart from the use of electricity as the primary source of energy, the model has many other benefits, which facilitate its efforts to target its niche in the global market. Currently, the company looks to deliver Model X in the next few months. The marketing strategy that is currently being used by Tesla Motors is simply focused on the delivery of the benefits that its cars have above many others in the market, especially in comparison to its key competitors. Primary focus is currently on the new model – Model X. The new model of Tesla electric vehicles, Model X, seeks to deliver a whole lot of advantages to the consumer. First, the model to be positioned is not weight-restricted – it weighs about 10 percent that the current models and has found a way to utilize more than half of the parts used by Model S (Garrett, 2012 ). This means that a whole of functionalities can be added to enhance the experience of the customer without worrying about the weight of the car, unlike in many models in the market. This model also provides you with a double-battery pack in an effort to enhance the length of time that the electric car batteries will last. Will model will also be able to accelerate to almost 100 km/h in sligh tly more than four seconds. This way, it exceeds the performance of many SUV’s as well as the currently provided sports cars. Unlike the current four-wheel drive cars in the market, Model X uses all-wheel drive capability, which utilizes two motors instead of one. The rear-wheel drive model will also be in supply to further enhance the customer experience, especially for off-road drivers (Garrett, 2012 ). The gull-wing doors, hinged to the bottom, will make it possible for the front edge of the

Ernest Gordon and the Wisdom of Forgiveness Research Paper

Ernest Gordon and the Wisdom of Forgiveness - Research Paper Example At the mercy of their ruthless Japanese captors, subject to torture, execution, starvation and disease, they faced an age-old decision – they could give vent to an instinctive desire for revenge and kill as many Japanese as possible, or they could respond according to Christian principles of forgiveness and forbearance. Given the animal brutality of the Japanese and the harshest life-and-death situation imaginable, it seems incredible that anyone could even contemplate forgiveness. That anyone did is attributable to the intelligence and immeasurable moral strength of Captain Ernest Gordon, an officer of the 69th Argyll and Sutherland Highlanders, who realized that the only way to defuse the situation was to forego displays of anger and outrage over their inhuman treatment. Instead, Gordon taught his compatriots that their best chance of survival depended on earning the respect of the Japanese, and to bear their hardships with grace and restraint. The 2008 film To End All Wars is a true-to-life portrayal of what these soldiers of the British Army endured and of the spiritual transformation that took place in the presence of the basest inhumanity. The film illustrates that a true and lasting devotion to peace calls for a far greater courage than is Ernest Gordon 3 required to perpetuate the cycle of violence. Gordon and the other prisoners of war find themselves in desolation, a wasteland of the body and of the soul. As such, they have nothing but each other to sustain themselves. â€Å"When you surrender in war, you’re stripped of your dignity as a soldier. And all you’ve got left is your fellow comrades, many of whom you’ve just met,† Gordon muses (Cunningham, 2001). Gordon is a realist in that he understands the prisoners are utterly alone and vulnerable, with nothing to protect or sustain them but the strength they have to put into their convictions. If they do this, he realizes, they have a chance of being useful and produc tive as prisoners. Indeed, it is their only hope: the code of honor by which the Japanese lived had no regard for soldiers who allowed themselves to be taken prisoner. For the soldiers of the Emperor, to be taken captive was an utter disgrace: Bushido called upon them to commit suicide instead. Consequently, their British Army captives had committed an unforgivable breach of honor and were not seen as deserving humane treatment. Gordon found himself in a deadly clash of cultural values. Determined to carry on after the death of the regiment’s commanding officer, Gordon organizes a â€Å"church without walls† and a forum for discussing and debating philosophical matters. In these gatherings, Gordon urges the men not to give up hope but to endure their suffering stoically as British POW Dusty Miller has done. Miller, a mild-mannered gardener with a strong spiritual sense, nursed Gordon back to health and, by example, began the young Scot’s metamorphosis from agnos tic to avowed Christian. In his book, Gordon pays tribute to Miller’s quiet, dignified Christianity. â€Å"Within the camp there was†¦daily inspiration. The strong and simple faith of Dusty Miller was one of them; it suggested that he had found the Ernest Gordon 4 answer so many of us sought† (Gordon, 1963). A simple, unpretentious sort, Miller excused himself from the debates in which the prisoners took part, possibly intuiting that true spirituality isn’

Importances of shipping on indian economy

Importances of shipping on indian economy Introduction Shipping has played a huge role in the Indian economy. Geographically, almost half of Indias border is covered with sea. Talking in terms of international trade, the amount of trade done by land and air is very limited. Ninety percent of Indias in terms of volume and seventy seven percent in terms of value are carried by sea. This shows the amount of Indias dependence on shipping. The initial scenario where Indias balance of trade mostly showed higher imports as compared to the exports is now changing. Indias exports as compared to imports have increased to eight six percent in 2001-02 as compared to seventy five percent in 1990-91. In the year 2002 according to the reports of the WTO, India achieved fifteen percent growth rate in exports of merchandise goods which made it second highest in the world. Over 90% of world trade is carried by the international shipping industry. Without shipping the import and export of goods on the scale necessary for the modern world would not be possi ble. There are around 50,000 merchant ships trading internationally, transporting every kind of cargo. The world fleet is registered in over 150 nations, and manned by over a million seafarers of virtually every nationality. Ships are technically sophisticated, high value assets (larger hi-tech vessels can cost over US$150 million to build), and the operation of merchant ships generates an estimated annual income of over US$380 billion in freight rates, representing about 5% of the total global economy. For a countrys economy, the transportation sector is often viewed as an important barometer of growth. As more goods are consumed within a country, the transportation sector must grow accordingly in order to accommodate the transport of additional goods. And as the wheels of commerce turn with ever greater speed, so does the volume of passenger traffic. As a corollary, the location of manufacturing facilities and distribution centres can have a major impact on the growth of a country s transportation sector and transportation infrastructure. The relative location of these manufacturing facilities and distribution centres can dictate whether the country becomes a hub within a logistics network or a spoke in the wheel, serving in effect as a transit corridor. Such matters are of particular importance to emerging economies where transport and logistics infrastructure is in process of rapid development. If we look at the main drivers of Global Trade, they are Profitability i.e. price difference amongst various markets, Risk Spread which reduces the dependencies on one market, Uneven distribution of natural resources, Difference in level of technologies wherein some countries have higher level of technology and some have low, Difference in cost of production because at various places various industrial inputs are comparatively cheaper e.g. labour, electricity, technology, etc. If we closely look at exports, a country exports a particular thing which it may have naturally, for e.g. oil, or which it produces a lot for e.g. wheat, etc. But the more a country exports, the more foreign income it gains especially in the case of developing countries which increases its foreign reserves and ultimately resulting in the countrys more buying power and thus helping it to develop. Thus exports prove to be a boon for a country. If we talk about the total worldwide exports from the year 1980 to 2006, worldwide exports were valued at Year 1980 1990 2002 2004 2006 Value (Bn.$) 1,271 3,303 4,071 8,567 12,083 Countries have to rely on other countries for some goods which it does not have. So to import these goods, a country needs to have foreign exchange and for that a country relies on its exports. Generally a countries balance of trade should always be positive, i.e. its exports should be more than its imports. Thus shipping playing a huge role, the flow of cargos in the ports are huge. All the imports and exports of the whole country are being done by 12 major ports. Thus the movement of cargo in these ports is huge. To add on to this, imports and exports have to go through thorough checks and a lot of documentation. All cargo goods imported into the country or exported out of the country by sea, air, land or rail routes are governed by the provisions of the Customs Act, 1962 and other laws of the country related to entry/ exit from the country. Customs ensures that the import and export of goods are in compliance with the Customs Act and other laws in force. Accordingly, customs procedures are intended to provide definite, predictable methods by which the goods can enter the country and get cleared on payment of applicable import duties, fulfilling the requirements of the law of the land. Thoroughly going through all goods that are to be imported or exported requires great deal of time an d all this results into congestion at ports resulting into slow movement of the cargo and ships. These bottlenecks prove to be harmful for the countrys total international trade. To help remove congestion at ports, Government supports facilities such as C.F.S (Container Freight Stations) which prove to be dramatically useful in removing congestion at ports. The C.F.S helps a lot in reducing the total dwell time of cargo and its associated costs. CFS is a place where containers are stuffed, de-stuffed and aggregation/ segregation of export/import cargo takes place. With the growing volume of international trade, the need for expeditious clearance of goods at the port within the minimum possible time has been gaining importance. This is more so when the ports are facing congestion at their premises. Further, for optimal utilization of existing infrastructure, space, equipment, goods that are landed at ports need to be evacuated straight away without any loss of time. Accordingly the concept of Container Freight Stations (CFS) has grown in importance along with the development and growth of ports. A C.F.S proves to be beneficial for the importer, exporter, the port, and the country itself. It is helpful for the importer in terms that when goods arrive, the importer can directly take his goods to the C.F.S and do all the documentation while hi goods are the C.F.S. This helps him in saving paying penalties in terms of demrage if the clearance of goods takes more time than usual. It helps the exporter in terms that an exporter can stuff his container at the C.F.S premises and thus the container becomes ready to ship as soon as it reaches the port. This can save him from paying extra penalties if the normal stuffing took more time when being stuffed at the port itself. It is helpful for the port because it acts as an extended arm of the port and the regular activities like stuffing and destuffing of containers can be done at the C.F.S. The clearance of goods can be done while the goods are at the C.F.S and all this results into very low congestion at the port which makes the port functions smooth and easy. The vessels can be loaded and unloaded faster, which increases the total turnaround of the port. At present, when Indias total international trade is on boom, if the port can increase its efficiency, then it the total trade can dramatically increase which in turn benefits the country as a whole. Technology plays a huge role. Role of EDI. Exports now account for more than 10% of Indias $ 661 billion economy and the rate it growing continuously. C.F.S The Import Export Procedure. A C.F.S is a common user facility with public authority status equipped with fixed installations and offering services for handling and temporary storage of import/export laden and empty containers carried under customs control and with Customs and other agencies competent to clear goods for home use, warehousing, temporary admissions, re-export, temporary storage for onward transit and outright export. Transshipment of cargo can also take place from such stations. A CFS is an extended arm of Port/ ICD Complex, where import/ export goods are kept till completion of their examination and clearance. The imported goods can be immediately shifted from the port to CFS which also helps in the reduction of port congestion. All the activities related to clearance of goods for home consumption, warehousing, temporary admissions, re-export, temporary storage for onward transit and outright export and transshipments take place from such stations. Therefore, clearance of goods from CFS is an important point of consideration for trade in respect of export/ import Cargo as it is the final Customs contact point. The Main function of CFS is receipt, dispatch and clearance of Containerized Cargo, up-to-date inventory control and tracking system to locate containers/cargo. The goods received at ports are brought to CFS and stacked in CFS after verification of the seal by Customs Officers. C.F.S are bonded and secure areas, strategically located close to containe r ports, where multiple value added activities can be carried out at all stages of the supply chain logistics of containerized freight. These include container stuffing and de-stuffing, re-assembling in factory units machinery and vehicles which have been broken down into kit parts for shipping, goods labelling and packaging, full container handling and storage, temperature controlled storage, bonded storage, long term warehousing, road and rail transport services, cross docking and cargo handling consultancy. C.F.S I.C.D There is a difference between Container Freight Stations (CFS) and Inland Container Depots (ICD). In both the places, the imported goods or export goods are ordinarily kept before clearance by the Customs and where filing of Customs manifests, the same procedure is followed for the bills of entry, shipping bills and other declarations, assessment and all the activities related to clearance of goods for home consumption, warehousing, temporary admissions, re-export, temporary storage for onward transit and outright export, transshipment, etc, take place. Functionally there is no distinction between an ICD/CFS as both are transit facilities, which offer services for containerization of break bulk cargo and vice-versa. These could be served by rail and/ or road transport. An ICD is generally located in the interiors (outside the port towns) of the country away from the servicing ports. CFS, on the other hand, is an off dock facility located near the servicing ports which helps in decong esting the port by shifting cargo and Customs related activities outside the port area. CFSs are largely expected to deal with break-bulk cargo originating/terminating in the immediate hinterland of a port any may also deal with rail borne traffic to and from inland locations. Thus the main difference between the both is their location. A C.F.S would be strategically located near a port. For a C.F.S to get certified, the first major thing it has to do is to locate itself within 200 kilometers radius to a port. Thus if goods are imported, they can directly be taken to a C.F.S within a short period. Whereas in the case of an I.C.D, it does not have any regulations as to its distance from any port. So a person can open an Inland Container Depot in Delhi but cannot open a C.F.S in Delhi. The only difference between them is the clause of C.F.S being close to a port. Functions OF CFSs The primary functions of CFS may be summed up as under: 1. Receipt and dispatch/delivery of cargo. 2. Stuffing and stripping of containers. 3. Transit operations by rail/road to and from serving ports. 4. Customs clearance. 5. Consolidation and desegregation of LCL cargo. 6. Temporary storage of cargo and containers. 7. Reworking of containers. 8. Maintenance and repair of container units. The operations of the ICDs/CFSs revolve around the following centres of activity:- 1. Rail Siding (in case of a rail based terminal) The place where container trains are received, dispatched and handled in a terminal. Similarly, the containers are loaded on and unloaded from rail wagons at the siding through overhead cranes and / or other lifting equipments. 2. Container Yard Container yard occupies the largest area in the ICD.CFS. It is stacking area were the export containers are aggregated prior to dispatch to port, import containers are stored till Customs clearance and where empties await onward movement. Likewise, some stacking areas are earmarked for keeping special containers such as refrigerated, hazardous, overweight/over-length, etc. 3. Warehouse A covered space/shed where export cargo is received and import cargo stored/delivered; containers are stuffed/stripped or reworked; LCL exports are consolidated and import LCLs are unpacked; and cargo is physically examined by Customs. Export and import consignments are generally handled either at separate areas in a warehouse or in different nominated warehouses/sheds. 4. Gate Complex The gate complex regulates the entry and exist of road vehicles carrying cargo and containers through the terminal. It is place where documentation, security and container inspection procedures are undertaken. BENEFITS OF CFSs The main benefits from CFSs 1. Concentration points for long distance cargoes and its unitization. 2. Service as a transit facility. 3. Customs clearance facility available near the centers of production and consumption 4. Reduced level of demurrage and pilferage. 5. No Customs required at gateway ports. 6. Issuance of through bill of lading by shipping lines, hereby resuming full liability of shipments. 7. Reduced overall level of empty container movement. 8. Competitive transport cost. 9. Reduced inventory cost. 10. Increased trade flows. 11. In transit storage in a secure environment Revenue The revenue model of the C.F.S revolve around the following activities * Container HT * Ground Rent * Storage Charges * Empty Container Storage * Other Services. Container HT (Handling Transportation) The container handling and transportation are the charges that are charged by the C.F.S to the importer/exporter. These are the charges with respect to handling and transportation of the container from the port to the C.F.S in case of import and from the C.F.S to the port in case of export. Ground Rent Ground rent is the amount that the C.F.S gets with respect to the number of days a container remains lying at the C.F.S premises. It keeps on increasing with the more number of days the container is lying at the C.F.S. It is earned only in the case of import containers as once the container gets cleared from the C.F.S and gets Out Of Charge, it is the duty of the importer/CHA to get the goods removed from C.F.S whereas in the case of export, once the container is sealed and is ready to export, it is the duty of C.F.S to transport the container to the port. Storage Charges The storage charges include the warehousing charges that are levied upon depending on the nature and the requirement of the goods. For e.g. some goods require covered storage, refrigerated storage, or can be stored in the yard. In case of refrigerated containers, power outlets are provided and charged accordingly. It is earned in both the cases i.e. import as well as export. The goods are stored in the C.F.S premises and is charged accordingly. Empty Container Storage C.F.S also provides the facility of empty container storage for the container leaser company. Once a container is imported, cargo is destuffed and then till the next export consignment is assigned to that particular container, the owner of the container has to take it to some place to store it. He can take it anywhere he wants, for e.g. his own container yard but if it is too far, then he would have to bear huge transportation costs. Instead he could store his empty container in the C.F.S itself and pay its normal empty container rent, and when he receives the next consignment, he can shift his container to that particular C.F.S/ICD or he could even get that consignment in that particular C.F.S itself. If he gets a consignment there itself, then he would have to bear zero transportation cost. Other Services Apart from the above mentioned services, C.F.S provides with services like stuffing/destuffing of containers, charges for custom examination, palletisation, shrink wrapping, repair and maintenance of containers, cleaning the containers, etc. Due to the containers usage, it may get damaged as it is involved in activities like stuffing and destuffing, transportation and handling in the vessel and by road transportation. So it is common for containers to get damaged which involve minor dents to major cracks. These issues are taken care in the C.F.S and are repaired. Many times heavy cargo is loaded in the container which is very solid in nature, to prevent the container taking damage from it, plywood sheets are fixed inside the floor of the container. This is being done at the C.F.S too. THE BILL OF ENTRY The document on the strength of which clearance of imported goods can be effected is known as the Bill of Entry (B/E), the form of which has been standardized by the Central Board of Excise and Customs. The Bill of Entry should be type-written. TYPES OF BILL OF ENTRY All goods discharged from a vessel, from foreign or coastal ports, are cleared on Bills of Entry in the prescribed forms presented under the Bill of Entry Regulations, 1971. * Goods entered for home consumption are cleared on White Bills of Entry. * Goods entered for warehousing are removed into bond on Into Bond Bills of Entry (Yellow Bills of Entry). * Goods cleared ex-bond for home consumption on payment of duty on Ex-Bond Bills or Green Bills of Entry. WHEN TO PRESENT BILL OF ENTRY ? It should be presented for noting in the import department of the Customs House after the Import General Manifest which gives a detailed description item-wise of the goods brought by the concerned vessel is filed by the ships agent. A facility has been afforded to the ships agents to lodge this manifest 14 days in advance prior to arrival of the vessel. This concession has been given to facilitiate the importers Custom House Agent to keep the documents ready so that immediately on arrival of the vessel and landing of the cargo, the same could be cleared on examination and payment of duty thereon without any loss of time. The date of presentation of the Bill of Entry is very important as the rate of duty applicable to the imported goods will be the rate which is in force on the date of presentation. FEATURES OF THE BILL OF ENTRY Salient features of the Bill of Entry which is to be presented for clearance of goods for home consumption are mentioned below : (1) Origin Vessels Particulars: The importer or his Clearing Agent has to give relevant particulars of the origin of the consignments and the vessel e.g. port of Shipment, country of origin (and country consignment if different), vessels name and rotation number and also Bill of Lading date. (2) Particulars of the Goods: In regard to the goods covered by the Bill of Entry, certain basic information has to be furnished by the importer which includes (I) Number and description, as well as marks and numbers of the packages; (ii) weight/volume/or number in so far as quantity is concerned;(iii) Description of the goods imported details to be given separately for each separate class of goods; (iv) Gross weight and total number of packages have also to be given. (3) Value: The importer has also to indicate assessable value in terms of Section 14 of the Customs Act, 1962. For arriving at this assessable value he has also to give further break-up of invoice value, freight, insurance, exchange rate, loading and local agency commission, miscellaneous charges and landing charges (taken into consideration for the assessable value) (4) Duties Leviable: The form has separate columns for indicating Customs tariff heading and exemption notification No. if any applicable. For purposes of contravening duty, there is separate column indicating the value, the rate and amount and the total amount of duty on the goods both in figures and words to be indicated by pin-point typewriter. (5) Codes: For certain statistical purposes (which is the basis of Foreign Trade Statistics), certain code numbers have also to be indicated by the importer while filing the Bill of Entry which include Port Code, Custom House Agent Code, Importer Code, Country of origin/Consignment Code, Unit Code, Currency Code, etc. (6) Declaration of Importers/Clearing Agent: Besides the information of the type referred to above, certain declarations have to be furnished by the importer and his authorized Custom House Clearing Agent wherever the Bill of Entry is processed through a Clearing Agent. Some of these declarations have to be signed by the importer himself. These specifically include declaration about correctness of the contents of the goods described in the Bill of Entry (being in accordance with the invoice and other documents), corrections of the price/value. Declaration whether the goods have been purchased on outright purchase/consignment basis and whether the importer has any connection with the supplier/manufacturer. Importers declarations are furnished and signed by him on the reverse of the Bill of Entry. In cases when an importer clearing his goods through a Custom House Agent, does not have his office at the port, the declarations may be signed by the importers on a separate sheet of paper which may be attached to the reverse of the bill of entry. The Appraiser may make the final assessment after the C.H.A pastes the declaration on the reverse of the Bill of Entry. Bill of Lading The Bill of Lading is the document which proves that the goods are being loaded at the P.O.O (Port Of Origin). In case of imports, the importer has to show the Bill Of Lading which proves that the goods were actually loaded in the vessel. The Bill Of Lading is signed by the master of the ship who represents the vessels owner. The main function of the B/L is that it proves that an actual valid contract is being carried out and that the vessel owner knows about the cargo that is loaded in his vessel. Import Procedure with respect to C.F.S The import procedure for containerized cargo is done in two ways. They are 1. Doc. Destuffing 2. Factory Destuffing Doc. Destuffing In Doc. Destuffing, the destuffing of the containerized cargo happens at the C.F.S premises. * The Importer/Exporter/CHA first submits copies of IGM (Import General Manifest) OBL to the C.F.S authorities along with a request for movement of Imported(Loaded) Containers in advance. * After the arrival of the containers, permission is taken from the AC/DC (Assistant Commissioner/Deputy Commissioner) and then the goods are allowed to be moved to the C.F.S. * Then the C.F.S will arrange for transportation of the Imported Containers from the Customs area in the port. If the container seals are found to be broken, then first the port authorities check it and only after their permission, the goods are allowed to be dispatched from the port to the C.F.S. All the Custom formalities that include the physical examination of goods are then carried out at the C.F.S premises. * After this, the B/E (Bill of Entry) is being filed, the Assessing Officer in appraising group assesses the duty liability, notes any exemption if any and checks whether there are no restrictions on the goods being imported. * Then the containers are destuffed. It is being done in the presence of the Custom Officer after verifying the Container number and the seal number. Then a destuffing sheet is prepared which verifies the cargo in the container with the IGM and it is being signed by the Custom Officer, the Importer/CHA, and the C.F.S representative as a legal proof. * Then the B/E is again presented to the Shed Appraiser for physical examination of the goods. * After destuffing the cargo, the goods will be stacked in the import warehouse or the container yard wherever they are to be kept as per the request of the importer. * Then the importer/CHA pays the duty on the imported goods according to the rate of duty of the goods. If the Importer/CHA fails to pay the duty within 7 days period (from the date of of Bill of Entry to him).The Importer/CHA shall obtain freshchallanof payment of duty along with interest accrued there on. For the dispatch of the goods from the C.F.S, the importer/CHA has to clear all the custom duties and the charges of C.F.S. * After all the payment is made, the Appraiser/Superintendent endorses the Out Of Charge. From here the importer can take his goods from the C.F.S and can have it delivered. He can have the cargo delivered to him loose or can have the cargo loaded in the container while being delivered to him as per his wish. For the cargo to come inside the container, he has to pay extra charges to the owner of the container. * The empty containers arising out of destuffing can be stored in the C.F.S and can taken out once the container owner/container leasing companies produce the proof of export of the container and can thus take their containers to other C.F.S or ICDs for stuffing. Assessing Officer The basic function of the assessing officer in the appraising groups is to determine the duty liability taking due note of any exemptions or benefits claimed under different export promotion schemes. They have also to check whether there are any restrictions or prohibitions on the goods imported and if they require any permission/license/permit etc and if so whether these are forthcoming. Assessment of duty essentially involves proper classification of the goods imported in the customs tariff having due regard to the rules of interpretations, chapter and sections notes etc., and determining the duty liability. It also involves correct determination of value where the goods are assessable on ad valorem basis. The assessing officer has to take note of the invoice and other declarations submitted along with the bill of entry to support the valuation claim, and adjudge whether the transaction value method and the invoice value claimed for the basis of assessment is acceptable. He also ta kes note of the contemporaneous values and other information on valuation available with the Custom House. Cargo not taken by importers After notice to importer and approval of customs for valuation, cargo not removed within 60 days is sold through public auction and proceeds are used to recover costs of auctions, customs duty and companys charges. Factory Destuffing Factory Destuffing is a procedure wherein the importer wants to unload the cargo from the container at his own premises. In this, the container can be brought directly to the importers premises to unload. For factory destuffing, the importer has to take prior permissions from the CEDC and from the port authorities. In this, the procedure is same as to Doc. Destuffing till its being brought to the C.F.S. Once inside the C.F.S, the Custom authorities verify the container seal number. Generally, the seal is not broken here but if the Custom authorities have any doubt, then they can open the container and verify. After this, the container is being transported to the importers premises and can be opened there. But it can be only opened in the presence of a CEDC authority. A CEDC representative personally goes to the importers premises and then only in his presence, the seal is verified and then it is broken. Then destuffing happens and the CEDC personnel signs the destuffing document alon g with the importer. Here the C.F.Ss role is to transport the container from the port to the C.F.S and then all the documentation and the payment of duty is done there and the Seal verification by the Customs is also done there itself. Thus the C.F.S charges the importer accordingly. Various permissions have to be taken by the importer for Factory Destuffing and has a lot of regulations involved in it even when the cargo is being loaded at the port of origin. It is useful for cargo that is delicate, that requires special care when it is loaded/unloaded and gets damaged when frequently shifted. In the case of factory destuffing, the importer after taking prior permissions from the customs, files the line D.O with the port authorities. He has to file the B/E accompanied by all necessary documents including invoice, packing list, bill of lading, import license, declaration under rule 10 of the customs valuation rules 1988, OGL declaration, chartered engineers certificate etc. One separate set of essential documents like invoice, packing list, bill of lading, importer declaration under rule 10 of customs valuation rule 1988 etc. shall be pasted on the reverse of original Bill of Entry. He has to file the Bill of Entry for Home Consumption. Export Procedure with respect to C.F.S * First the exporter files Shipping Bills to the port authorities, and to the C.F.S authorities as well. * The shipping bill is submitted in the system and is marked by the Superintendent(Exports) * After verifying the value of the goods that are being exported, AC/DC call in for the samples that are being exported and if being felt necessary, then they will put those samples to test. * After checking and approval of samples by AC/DC, export documents are to be filed i.e. invoice, packing list, quality certificate, buyers order, etc. to the Noting Clerk and he will then assign a serial number to the Shipping Bill. * Then the Shipping Bill is passes on the Appraiser. The Appraiser notes down the content of goods being exported and if any benefits are to be provided to the exporter under any scheme. For e.g. DEPB. * Then the shipping bill is presented the Examination Officer/Inspector who examines the goods that are to be exported in presence of the CHA/Importer with their packing list. First the loose cargo is brought into the C.F.S and on the receipt of Goods, the Shed in charge records landing certificate on the Shipping Bill itself. * After examining the goods, the Let Export order is given to the shipping line and goods are allowed to be stuffed in the container. * Then cargo is stuffed into the empty containers. The empty containers can be lying inside the C.F.S which could be of any container leaser or can be brought inside the C.F.S. The stuffing of container is known as carting. The carting takes place in the warehouse or the container yard depending upon the nature of cargo. * After the stuffing has taken place in front of the Custom Officer, the container is sealed with Customs One Time Keyless Bottle Seal. This seal is key less and the seal has to be broken to open the container to maintain safety. After this seal has been put on, the container is ready to be exported and the C.F.S arranges for the containers transportation to the port. * On arrival of the container at the port, if the seal is found to be broken, then again the container has to be taken back to the C.F.S and again cargo verification is

Trying to Create a Writing Technology :: Writing Writers Education Essays

Trying to Create a Writing Technology Creating a writing technology is a much more difficult task than I first anticipated. I thought it would be rather simple to create text within nature, but my first attempt failed miserably. I found something to act as the "paper" rather easily, but my problem was finding something that would act as the "ink" on my writing surface. I wanted to create something impressive that could be considered a new way to write. Trying to find something in nature, without the help of modern conveniences, was more of a chore than I first anticipated. I went from trying to carve with sharp rocks, to trying to create ink with flower petals and dandelions, to smashing beets and nothing seemed to work. We have lots of firewood in our backyard, so I just peeled the bark off a large log and used the inside portion of the bark as the writing surface. The tougher part was finding something to show up on that bark. On my first attempt, I created something similar to ink, made with beets, and used a slender twig from the garden to write on the bark. The "ink" was just smashed up beets. It was a pretty thick substance and colored red, so I thought it would show up nicely on the inside of the bark. I was wrong. I thought of beets because I know that's what people used to use to paint their barns red. As I wrote the words, it seemed to be working fine. I let it dry in the garage for about an hour and went back out to check on it, and to my surprise, all my words had totally disappeared. Instead of creating a writing technology, I created a new type of invisible ink. I went onto Plan B with my writing surface made up of the inside of tree bark in hand. I decided I needed something more discernible on the surface. Therefore, I created a sticky substance made by mixing together honey and water and then sprinkled sand over the top to help define the letters and make the words more readable. I administered the sticky substance on the bark with a slender twig and this seemed to work much better than the "beet ink." And to my pleasure, I went back an hour later and the text was still visible.

Use the Slept Framework to Analyse the Current External Business

A. Written Report (25%) You are required to analyse the business environment of a UK based manufacturer of a luxury product of your choice. Please note that: * The actual company is hypothetical. * It is assumed to supply to the upmarket department stores and boutiques around the world but its main market is the UK. * You must agree your specific product with your tutor. * By luxury product, we mean an expensive product that is not a basic necessity. To complete this assessment task, you must: a. Use the SLEPT framework to analyse the current external business environment for issues that may affect your company.Attach this in the Appendix. No word limit for this section. b. Drawing on your analysis of the external business environment, explain and justify the three most important issues currently facing your company. Word limit is 2000 words for this section. Word Limit The word limit is 2000 words (excluding any items in the appendix**). Students are advised to stick to the word lim it – if you exceed the word limit, it should be within the 10% rule. Work submitted that exceeds the word limit may be penalised on the basis of failure to demonstrate academic discipline. *The Appendix should only be used to support your discussion (which is what is being marked) with reference materials e. g. diagrams, scanned images, Internet printouts, articles etc. It should not be used to supplement your essay so that more words can be squeezed into your assignment! In other words, a poorly written essay with a fantastic appendix is not going to achieve a good grade. Referencing To get a good grade, your discussion must be underpinned by a wide selection of secondary sources and academic materials (e. g. books and journal articles) throughout your work or where appropriate.All work must be fully referenced (preferably using the Harvard Referencing System) to acknowledge sources used or consulted for the production of your report otherwise it would be considered as plagi arism. Correct referencing is a vital skill you will need to master for any academic writing. Please DO NOT USE references taken from Wikipedia, MarketingTeacher. Com, QuickMBA. Com or similar websites that allow students to do a quick ‘copy and paste’ quotations of academic concepts. These websites may be useful for initial research and/or reading but they should not end up in any part of your work as they are not legitimate academic sources.This kind of practice does not encourage deep learning. Deep learning can only come about if you invest time and effort into in-depth reading in original sources. A) Use the SLEPT framework to analyse the current external business environment for issues that may affect your company. Attach this in the Appendix. No word limit for this section. I will be using SLEPT in order to analyze the external business environment for key issues that may affect my hi-fi firm. ‘Rich Sounds' is a luxury selling Hi-fi Company based in the Uni ted Kingdom. The company does compete internationally, however its main trade mainly takes place within the UK.The market is estimated to be worth ? 2 billion in 2007 compared with a peak value of ? 2. 1 billion in 2005. The growth of the market for portable music players and, more recently, for home docking stations has offset a decline in home hi-fi system sales. The arrival of the iPod marked a sea change in the audio equipment market. Sales of MP3 players have grown dramatically at the expense of other portable music players, especially CD players. In the home, CDs remain the dominant format but are increasingly played on PCs and laptops – this change has adversely impacted the sale of conventional home audio equipment (Mintel. Rich Sounds does compete at the higher end of the hi-fi market with brands such as ‘Sony’ and ‘Panasonic’. SLEPT framework is used to analyze the current external business environment for issues affecting a business such a s Rich Sounds. The luxury hi-fi market has many external influences which can affect it. Technology is one of the main external influences from the SLEPT analysis. Development in technology has meant that smaller and sleeker devices such as iPods are selling instead of traditional hi-fi systems. Advances in technology, for example advertising has hugely helped the growing sales in the hi-fi market.Many electronics companies tend to have huge celebrity endorsements which in return boost their sales as people nowadays tend to favour electronics which are advertised by celebrities and follow the trend. It is said that companies such as Rich Sounds need to spend at least ? 1million on advertising in order to compete at the top level. (Mintel) Also more and more people tend to download their music nowadays and this means an increase in competition for Rich Sounds as more people would buy computers and laptops rather than hi-fis.Ownership of PCs has now reached high levels and the majorit y of consumers are accessing the Internet at least once a week at home. Another issue in SLEPT is economic factors. The current ‘credit crunch' has resulted in more and more people having less disposable income and this knock on effect means electronic sales could suffer. It is thought that due to this, people are less likely to buy hi-fi's, but instead buy necessities. The credit crunch has also reduced the amount of affluent people and this means it could reduce the market size and this means Rich Sounds could become more competitive.It could be said that spending on repairs has fallen dramatically over the last five years, as lower product prices mean it is often more cost-efficient to replace than repair. The final issue linked to economic factors is society. Hi-fi's are associated as being a seasonal product especially at Christmas time when people are buying them for presents so this is when Rich sounds would expect a huge increase in sales. Also people that work long ho urs and work further away from home can help boost Rich Sounds sales. Nowadays, commuting to work is tedious to a lot of people and so they can listen to audio equipment at this point.The final issue in SLEPT is political issues. Although there is not much to say for this point, I can briefly say that tax issues affect my firm. B) Drawing on your analysis of the external business environment, explain and justify the three most important issues currently facing your company. Word limit is 2000 words for this section. I will now discuss the three most important issues from the SLEPT analysis and these are the technological, social and economical issues. Trends are an important aspect of the economic environment.Nowadays it is becoming increasingly more fashionable to follow celebrity trends and those celebrities who advertise electronics such as hi-fis tend to sell the most. An example of this is when Sony used Justin Timberlake dancing on their adverts to help promote their goods and this saw a huge increase in sales. Research suggests that the two most popular hi-fi companies are Panasonic and Sony and these spend millions and millions on advertising. This means Rich Sounds could advertise new equipment with different celebrities to help promote it hugely. Another economic factor is the ‘credit crunch'.It has resulted in people having a lot less disposable income and so therefore hi-fi sales will fall dramatically. Due to this people will not splash out on luxury goods like hi-fis, however they will buy necessities instead. This provides a knock on effect and therefore Rich Sounds sales may fall. Also the credit crunch has seen a reduction in the amount of wealthy people and this can reduce the size of the market and therefore make Rich Sounds more competitive. http://academic. mintel. com. lcproxy. shu. ac. uk/sinatra/oxygen_academic/search_results/show&/display/id=271602/display/id=299002#hit1

Essay on Marketing Principles

Essay on Marketing Principles Essay on Marketing Principles Programme: Business Management MODULE: MARKETING PRINCIPLES Assignment task A â€Å"The concept of the marketing mix was reportedly introduced by Neil Borden in his presidential address to the AMA in 1953. He got his idea from James Culliton, who described the business executives as somebody who combines different ingredients. The term â€Å"marketing mix† therefore referred to the mixture of elements useful in pursuing a certain market response†. (van Waterschoot, W., Van den Bulte, C. 1992) The Marketing Mix table Jaguar XF Product Streamlined wings, sculptured bonnet, sleeker headlights with LED daytime running lights. Alloy wheels. Fitted with black buttons in the centre making the car feel more up market. A stylish leather top dash which gives decent practicality. A core pop-up gear selector. Nice and sharp steering with lots of reassuring grip. A range of new range seats to choose from; whilst the drivers seat has supportive leather. 8 speed auto. 2.2 litre cylinder diesel which returns 52 miles/gallon and emits 149g/km of carbon dioxide although it’s still pretty quick! Speed 0-60 takes 8 seconds. The mid range punch makes the car great for over-taking. A quiet engine, a rarity for a diesel. Rear wheel drive. Stop start system. Downsides to the car: Only comes in automatic Has reduced rear visibility No boot space Passengers over 6 foot will struggle to sit in the back seats due to the lowered head space The fold down seats are not standard like on an Audi A6 Slightly more expensive to run and buy than it’s German rivals. Standard features: Exterior mirrors heated with electric adjustment Phosphor blue halo illumination and interior mood lighting Suede cloth and Bond grain seats with four way electric adjustment Bluetooth audio streaming Jaguar 250W sound system Jaguar smart key system with keyless start Rear parking aid (www.jaguar.com) Price  £45,600 (plus  £2,750 in kit). Additions: Black grill and highly sculptures sills -  £1,500 LED daytime running lights -  £500 Adaptive Dynamics system -  £1,250 Place Sold worldwide via: Dealerships that promote other brands of cars Internet Private one-to-one sales Exclusive Jaguar dealerships. Physical Evidence People Older gentleman looking for comfort as opposed to style and fashion. Males rather than females. Customers seeking diesel economy. Promotion Jaguar makers are firm believers that there is no car that is bad and as such has to be unique to compete effectively. tutor2u.net For further reference please watch the following promotional video: carsite.co.uk/gallery/videos/id/9170-jaguar-xf-promotional-video-2012 Mercedes-Benz E Class – Saloon Product Large boot which can be opened using a key fob. Ample leg room in back seats. Reclined back seats. Electric adjustable steering wheel. Windscreen wipers, indicators and lights all on one store. Major on-board functions are controlled by swivel wheel. Sound insulation. Rear wheel drive. Faux leather seats. Electric heated seats. Cruise control. Comes in 2 models: SE and AMG Sport. LED daytime running headlights. Start stop system allows fuel economy of 58.9 combined with carbon emissions of 128.

Comparison of 2 davids essays

Comparison of 2 davids essays The greatest artist has no conception which a single block of marble does not potentially contain within its mass, but only a hand obedient to the mind can penetrate to this image. Michelangelo describes in the above quote what it is like to carve a likeness of a person out of a large block of marble. As we know from seeing his work, he did an excellent job with this task. Bernini did just as fine a job on his, but in a much different way as you will see in the following pages. Michelangelo was born on March 6, 1475, in Caprese, Italy, a tiny village, owned by the nearby city-state of Florence. His father was the mayor. He attended school in Florence, but he was preoccupied by art. When he was 13, his father agreed to apprentice him to some well-known painters in Florence. Michelangelo was unsatisfied with these artists, because they would not teach him their artistic secrets. He went to work under another sculptor hired by Lorenzo de Medici. When Michelangelo was 21, he went to Rome, where he was commissioned to carve a group of marble statues showing the Virgin Mary supporting the dead Christ on her knees. His sculpture was called Madonna Della Pieta, and it made Michelangelo famous. A few years later, in 1501, he accepted a commission for a statue of David. He took on the challenge of carving this beautiful work out of a huge oblong chunk of pure white unflawed Carrara marble some 18 feet high and weighing several tons - that had been badly block out and then abandoned by an earlier sculptor (Coughlan 85). This piece had always fascinated Michelangelo, but neither he, nor anyone else, could think of what to carve from it, until now (Coughlan 85). Thus began a new era in art, the High Renaissance. He began carving this statue for the city of Florence. It would become a symbol of this city, a city willing to take on all comers in defense of its liberty (Coughlan 91). The st...

CONFLICT MANAGEMENT IN CROSS-CULTURAL PERSPECTIVE Essay

CONFLICT MANAGEMENT IN CROSS-CULTURAL PERSPECTIVE - Essay Example wledge provided to human beings as a result of what they think is wrong, right and acceptable, to a large extent, plays a crucial role in determining how conflict is viewed by different people around the world. According to Fry, Conflict is a perceived feeling of a divergence in the interests of two or more people and groups, and how these people decide to act upon this threatening divergence- whether they act in a violent or non-violent way, or if they even view this conflict as something threatening- depends on the culture that these people have thrived in. Samovar and Porter (1995), point out that culture controls and defines the various circumstances and conditions under which different messages are and are not noticed and interpreted, and similarly, the way which a particular conflict is viewed, deciphered and ultimately handled has a lot to do with the individual culture that people, societies and groups have developed over a course of time. Different people and societies have varying attitudes towards how they react towards conflicts and Fry provides a variety of examples of Brazil’s Upper Xingu River Basin where a group of inter connected tribes have developed a system of harmony through which they avoid conflict and practice a peaceful existence together. The villagers adopt an attitude of tolerance through which problems are resolved mostly in a non-violent fashion and many issues are over-looked. Fry also gives the example of other groups of people such as the Tarojas of Indonesia who also use avoidance to indirectly deal with any issues that may arise between two families and the lack of confrontational activities which lead to minimization of violent contact. Other communities, such as the Jalà © of New Guinea may cease to speak with to each other when two or more parties are faced with pressing conflicts and altogether avoid being in the presence of one another so that violent confrontations are virtually non-existent. Apart from toleration and

Principles of Dental Hygiene Essay Example | Topics and Well Written Essays - 1500 words

Principles of Dental Hygiene - Essay Example Critics of fluoridation say that past research is biased and outdated. Proponents of fluoridation cite their own research and insist that fluoridation has proven itself useful and safe in preventing dental decay. Both sides have creditable supporters and the conflict has no straightforward solution. With the question of whether fluoridation has a proven health benefit to people, comes the issue of individual rights. There exists argument that the rights of individuals are violated when they are forced to consume fluoridated water. Some have gone so far in protest as to acquire their own sources for unfluoridated water. As a result of the debate over the effectiveness and health risks of fluoridation, there is a belief that the By 1992, nearly 60% of the American public consumed water from fluoridated sources. Fluoridation began in the US in 1945 and has since been implemented in almost every major city. The Center for Disease Control (CDC, 1999) lists the fluoridation of drinking water as one of the top ten advancements made in American public health since 1900. Evidence suggests that ingested fluoride systemically prevents tooth decay while teeth develop. Topical application to mature teeth has also shown to reduce tooth loss in adults. . Fluoride strengthens teeth and makes them more decay-resistant. Fluoride acts on the enamel of teeth. The enamel is made less soluble and plaque-forming organisms have a reduced ability to produce acid. Remineralization also occurs in areas where acids have caused demineralization. The ADA fully endorses fluoridation of community water sources and recommends dietary fluoride supplements for children aging from six months to sixteen years old living in non-fluoridated areas. Tooth decay, also known as dental caries, is a health problem that has plagued human kind for centuries. Up until 60 years ago, the damage caused by Fluoridation 4 caries was an inevitable fact of life for most people. The disease often meant many visits to the dentist where damaged and painful teeth were repaired or removed. Today, primarily as a result of fluoride, damage caused by decay can be reduced and, in many instances, prevented. Fluorides' benefits for teeth were discovered in the 1930's. Dental scientists observed remarkably low decay rates among people whose water supplies contained significant amounts of natural fluoride. Several studies conducted during the 1940s and 1950s confirmed that when a small amount of fluoride is added to the community water supply, decay rates among residents of that community decrease. Although these studies focused primarily on the benefits of water fluoridation for children, more recent studies demonstrate that decay rates in adults are also reduced as a result of fluoride in the drinking water. Water fluoridation prevents tooth decay in two ways. The first is through direct contact with teeth and the second is by systemic absorption in the body. The most inexpensive way to deliver the benefits of fluoride to all residents of a community is through water fluoridation. All water naturally contains some fluoride. When a