Introduction of Sociology Essay Example for Free

Introduction of Sociology Essay 1. I think that sociologist should try to reform society, based on what they have studied about sociology. Because the main job of those sociologists is to study and research about the society and the human behavior, they are the ones who understand it the best. As a result, they should reform it, not others. 2. If I were a sociologist, I would use all of sociological perspectives, because each perspective has its own advantage and disadvantage. * Symbolic Interactionism: According to the symbolic interaction’s perspective, people attach meanings to symbols, and then they act according to their subjective interpretation of these symbols. Conversation is an interaction of symbols between individuals who constantly interpret the world around them. Of course, anything can serve as a symbol as long as it refers to something beyond itself. However, with the example about applying Symbolic Interactionism to U.S. marriages and divorces over time, this perspective just shows the slighting the influence of social forces and institutions on individual interactions. * Functional Analysis (Functionalism, and structural functionalism) each aspect of society is interdependent and contributes to societys functioning as a whole. This basic approach can be applied to any social group, whether an entire society, a college, or even a group as small as a family. Nevertheless, when any social group loses function, functionalism does not encourage people to take an active role in changing their social environment. * Conflict Theory: conflict theorists stress that society is composed of group that are competing with one another for scarce resources. However, with the example about Feminist, the conflict perspective shows that women are more powerful in making headway in their historical struggle with men. As the result, the combination of 3 perspectives is the best sociological perspective I would use.

Company On Cadbury

Company On Cadbury As a result of our report, we have come to discover that there are various forces that affect the environment that is Cadbury and Freddo Frog, including political, economical, socio-cultural, technological and legal. We have also discovered that there are many levels of competition which include generic competition, product competition and brand competition, as well as the situational and group influences and individual characteristics of consumers. Various market segmentation approaches were explored, and involved demographic, psychographic and behavioural market segmentation. The ways in which the brand is perceived and positioned was also explored and identified, and were illustrated through the creation of a perceptual and positioning map. Our report also explored the communication tools that were used within Cadbury for its Freddo Frog product, and evaluated the effectiveness of campaigns in reaching the consumers and communicating with the public. 2.1 Introduction: Cadbury is a multi-national corporation, which produces essentially chocolate and confectionary products and operates in more than 60 countries.(Callus Cutler). According to IBISWorld, Krafts Cadbury products have majority of confectionary market share of 49% (2010), which makes it an interesting company to study. With specific attention to the tween market of children aged 6-13 years old, Cadburys Freddo was developed and has been a great success as a childrens chocolate due to its popular brand identity, taste, and initiatives such as fundraising, interactive computer gaming and the fact that it is packaged as an appealing product. Cadburys popular brand identity and market share has such an impact on the Australian chocolate industry making the Cadbury Freddo an interesting topic to study. Part A will discuss the Cadbury brand environment and its impact on marketing initiatives for the product Freddo. That, political factors, economical forces, socio-cultural factors and legal factors all play a significant role on marketing Freddo. Part B will observe the generic, product and brand levels of competition that Cadbury has been involved in; the situational, group and individual factors that influence the consumption of the brand; and, the demographic, psychographic and behavioural characteristics of the Freddo product tween target market. This section will observe why people purchase Freddo, brand identity, the role of packaging and the changing demographics of Australian lifestyle to healthy eating choices. Part C examine how Cadbury wants its product Freddo and its associated brand perceived by its target market and how the target market perceive Freddo and Cadbury. This will include the positioning statement that: Cadbury Freddo is aimed at ‘pre-teen children and their parents who only want to spend a couple of dollars on a small chocolate as an inexpensive treat or reward for good behaviour (Cadbury 2011). This section will show positioning and perception maps for the Freddo target market. Part D will explain the various tools that Cadbury has used to communicate its desired position to its tween market and will describe a communication campaign with specific reference to this market. This report will observe, as Cadburys Australia and New Zealand Managing Director, Mark Callaghan recognises, that Cadbury has been a big part of Aussies lives for almost 90 years, and underpinning this relationship has been the unbeatable taste of our chocolate and the affinity people feel for our brands† (Ellis 2010). 3.1 Part AKaitlin Ramsay (3863803) Cadbury is a multi-national corporation that operates in more than 60 countries, and employ over 46,000 people (Callus Cutler, 2010) As such an internationally renowned and utilised company, Cadbury is thus subject to many major forces within the business environment that affect and impact upon their marketing initiatives. These forces political, economic, socio-cultural, technological and legal forces. The political factors that can affect an organisation and its initiatives are the laws and regulations that the Government can impose, as well as the political stability of a nation, or indeed, the world. (Elliot et al, 2010, pg. 48) In the case of Cadbury, forces that have affected its environment include the Childrens Television Standards 2009. This meant for Cadbury that there were now advertising restrictions in place that negated them from being able to advertise their product, in any way that may mislead or deceive children, and must be perfectly clear and understandable for a typical child (Australian Government, 2010). This means that Cadbury and their marketing initiatives of Freddo Frog must adhere to these restrictions, and be careful about that way they promote their product to children. In promoting Freddo Frogs to children, they must also not promote HFSS (High fat, salt and sugar)(Hackford, 2010). Consequently Cadbury has to focus on sensible and appropriate ways to market Freddo Frogs to kids, that doesnt infringe upon these impositions. On the other hand, parents can now be more comfortable about the fact that their children are less likely to be targeted in deceptive marketing tactics that encourage kids to consume unhealthy products. This initiative is also helping to contribute to creating a healthier lifestyle for all Australians. The Economical forces impacting upon the environment of Cadbury and its product, Freddo Frog, include interest rates, income levels, levels of inflation and the level of unemployment (Elliot et al, 2010, pg. 49) One of the foremost impacts upon all companies throughout the world was the Global Financial Crisis. This caused an increase in interest rates, a rise in inflation, high unemployment and a lower income.An increase in interest rates may lead to an increase in prices for consumers; which in turn can negatively affect sales, as people during times of financial difficulty, may be reluctant to spend more money. A rise in interest rates may also cause a change in demand for products—which in this case, would mean a decrease in demand. It also means less capital for Cadbury—which may lead to the possible retrenchment of workers due to the inability of Cadbury to support a high number of employees. The impact of these economical forces mean Cadbury needs to focus on effectively utilising their resources during times of financial obscurity. This may mean spending less money on marketing, and more on other areas of production, as there is less capital to spread around to all areas of the company. Cadbury may be more productive and efficient in these times as they are forced to consume their resources in a cost-efficient manner. An interesting fact is that although people are less likely to buy luxury goods during times of hardship, Cadburys sales increased by 2% in 2009 during the GFC, as people bought chocolate as a source of comfort food (Despuez, 2009). Looked at from this perspective, it can be concluded that Cadbury may not have to be as concerned as one would think when people are financially inadequate, as chocolate becomes a popular product during such times. The Socio-Cultural factors that affect Cadbury and its Freddo Frog include the culture, values, attitudes, beliefs and trends of the public (Elliot et al, 2010, pg. 50). In todays society, there is an increasing trend towards video games and similar technology for younger people, as well as gravitation towards initiatives that are â€Å"green† or considered ethically responsible. In addition there is an ever-increasing importance placed on the social aspect of schooling—in terms of acquiring the latest trends in order to â€Å"fit in† with the other kids, whether this is with clothing, books, toys, food and drinks. These forces that affect the youth today mean Cadbury must integrate and take into account such factors when establishing their marketing initiatives. As a result of the increasing use of technology and computers amongst young people, which is now a generational characteristic, Cadbury introduced the Internet game â€Å"The Adventures of Freddo Frog†(2010). The exciting and interactive nature of the game enticed younger people to partake in the game, and has made the product increasingly popular for young people. Modern society values the idea of contributing to a cause or initiative that helps achieve something positive. People also like the idea of being associated with something that is ethically responsible, and Cadbury has achieved this through their Fairtrade Scheme â€Å"Which seeks to address the imbalance of power in trading relationships, unstable markets and the injustices of conventional trade(Cadbury, 2010) The fact that Cadbury is so invested in their Fairtrade scheme creates a positive image for them and all of their products, including Freddo Frog. There is an element of trust that Parents value and respect, and thus are more likely to buy Cadbury products for their children, due to their belief in the brand and its ethics. The social aspect of schools also impacts upon the nature of marketing initiatives of Cadbury and their products like Freddo Frogs. The fact that a child may be considered â€Å"cool† if they are associated with a chocolate that has its own representative game (The Adventures of Freddo Frog) means social factors are important for Cadbury. Cadburys success in the creation of the game is a result of their marketing initiative in the form of Internet gaming for kids. On the other hand, the fact that importance is placed on what kids bring to school is not exactly a healthy lesson to learn for kids, and the idea that food choices is incorporated into this is also not ideal, as kids may consume more than is necessary to achieve the desired social outcome. The technological forces that may affect the company environment include whether the technology can be used for innovation, whether distribution or communication can be improved using technology, the accelerating use of technology and the better standard of quality of products due to technology (Elliot et al, 2010, pg. 50). Technology is what has allowed for the creation of the online games, and is essentially the innovative tool used to create more interaction between children and the Cadbury Freddo Frog brand. The communication improvement between children and Freddo frog is essentially due to the improvement in technology over the years (Cadbury History, 2009). Not only has the increase in computer technology been ideal for Cadbury, but also production technology, as it has allowed for considerable growth and success for Cadbury and thus, Freddo Frog. The improvement in technology has allowed Cadbury with its Freddo Frog to compete again with Kinder Surprise. For a time, Kinder was dominating the market for childrens chocolates, as the toy inside the chocolate was very popular amongst kids. The introduction of the online Freddo Frog game however, allowed Cadbury to take back its reign as the top confectionary company. The fun and interactive nature of the game is contributed to making the product so popular. The ever increasing use of technology by Generation z (otherwise known as Generation @) means that Cadbury are reaching their target market in the most ideal and popular way. And the more and more children that use the Internet, the larger the chances are they will come across the Freddo Frog Adventure Game, and the likelihood of their buying the product (or their parents for them) increases. Although, on the other hand, kids are now spending more time in the virtual world of computer games, interacting with characters that dont exist, instead of being outside playing games and interacting with real people. Legal forces are a facet of the business environment that always has a large impact upon companies, as they essentially govern and direct the actions of a company, with laws and regulations (Elliot et al, 2010, pg. 51). These come from industry bodies such as the Advertising Standards Bureau and the Australian Competition and Consumer Commission (ACCC). Companies, including Cadbury, must comply with laws and regulations such as the Fair Trading Act 1987 (NSW), the Competition and Consumer Act 2010, and the (Goods and Services Tax) Act 1999. These Acts essentially ensure that Cadbury acts in a fair manner, in relation to trade, production, workplace environment, employee treatment, taxes etc. As well as ensuring they comply with industry regulations to not deceive or mislead, or have the intention to deceive or mislead consumers, or behave in a way that does not adhere to any standards set by these regulatory bodies. The Australian Competition and Consumer Commission (2011) is responsible for dealing with matters in relation to competition, as well as the enforcement of the Competition and Consumer Act 2010. They are concerned with different areas including dealing with customers, dealing with other businesses, the running of the business in question, industry codes of conduct and professions competition. The ASB deals with issues including â€Å"use of language, the discriminatory portrayal of people, concern for children, portrayal of violence, sex, sexuality and nudity, and health and safety.† (NSW Government) There are more Commissions and Boards such as these that businesses have to be concerned about, although these are the most important and recognized. As such Cadbury has to market its product, Freddo Frog, and conduct business surrounding this product, in such a way that it does not mislead or deceive (neither parents/adults nor children), does not falsely misrepresent the product, and does not infringe upon any of the other aforementioned criteria for business conduct in relation to the Trade Practices Act, or the Fair Trading Act (ACCC, 2011). This will impact upon Freddo Frog, as they will be a legally responsible and trustworthy company, that can be relied upon by both consumers, suppliers etc. to produce a product that markets itself using only the approved methods. If a company is legally sound, they are generally thought to be an ethically/socially responsible entity as well. 3.2 References: Australian Government, 2010, Advertising to Children, accessed 26/4/11, http://www.acma.gov.au/WEB/STANDARD/pc=PC_91814 Australian Competition Consumer Commission 2011, For Consumers, accessed 28/4/11, http://www.accc.gov.au/content/index.phtml/itemId/815215 Australian Competition Consumer Commission 2011, For Businesses, accessed 30/4/11, http://www.accc.gov.au/content/index.phtml/itemId/815214 Callus, A, Cutler, D, 2010, Fact box: Cadbury vital statistics and history, accessed 26/4/11 http://www.reuters.com/article/2010/01/19/us-cadbury-factbox-idUSTRE60I1Jh30100119 Elliot, G, Rundle-Thiele, S Waller,D 2010, Marketing, John Wiley Sons Australia Ltd, Milton Queensland Cadbury 2011, Fairtrade Certified Cadbury Dairy Milk hits Australian shelves, accessed 27/4/11, http://www.cadbury.com.au/About-Cadbury/Fairtrade.aspx Cadbury History n.d., accessed 28/4/11, http://www.bizaims.com/coffee%20break/curiosities%20events%20funny/cadbury%20history Competition and Consumer Act 2010 (Cwlth) Despuez, N 2009, More People Buy Chocolate Amid Recession, Cadbury Sales Up, accessed 27/4/11, http://www.startupbizhub.com/more-people-buy-chocolate-amid-recession-cadbury-sales-up.htm Fair Trading Act 1987 (NSW) Hackford, C 2010, Sugar and Spice and All Things Nice: Advertising to Children, accessed 26/4/11, http://www.advertisingcompliancelaw.com/articles/hfss-foods/ NSW Government 2010, Fair Trading-Advertising, accessed 30/4/11, http://www.fairtrading.nsw.gov.au/Businesses/Advertising_and_marketing/Advertising.html 2010, The Adventures of Freddo and the Time Machine, accessed 27/4/11, http://www.freddo.com.au/ 4.1 Part B Madelin Robertson (3665926) Through effective marketing, Cadbury needs to make sure that they provide their target market with greater value then their opponents on different levels of competition. Cadbury works on the ‘Generic competition level by identifying that its consumers have alternative ways to meet their product needs and that this same want or need can be satisfied by substitution with quite different products (Elliot, G, et al, 2010, p.46). Today the market is highly competitive and companies are now competing against other segments of the marketplace with products such as snack foods, cakes, cereal and biscuits (IBISWorld 2010). These products are sometimes obtained at a cheaper price or offer more value for money. Cadbury aims to avoid generic competition by effective marketing of Cadbury chocolate and Freddo products to give them a prestigous and trusted image that is reasonably priced. Cadbury promote that the taste of its chocolate is superior to other common chocolate brands, that it is more enjoyable to eat compared to items such as biscuits, and that its price is similar if not reasonably priced compared to other confectionary and sweet products. ‘Product competition describes products that are broadly similar but have different benefits, features and prices that distinguish them from competing products (Elliot, G, et al, 2010, p.46). Cadbury chocolate and Freddo compete with a wide variety of confectionary products and children confectionary products in the Australian confectionary industry. Many of these products are chocolate or sweet based so they vary in flavour and product type. Some examples of products which Cadbury compete against are: Jelly lollies, hard boiled sweets, chocolate products, fine chocolate products which could all satisfy a consumer in the confectionary industry. According to IBISWorld in the confectionary industry Krafts Cadbury products have majority of confectionary market share of 49.1% (2010). Like other confectionary brands, Cadbury need to be innovative and differentiate their products, keep prices low and maintain their popular brand image to sustain consumer consumption through changing consumer tastes and dietary trends, for example, a price rise in chocolate may persuade consumers to switch to sugar-based confectionary instead (IBISWorld 2010). Cadbury contends with ‘Brand competition where many of its products are similar to other chocolate brands that offer the same benefits, features and price to the same target market. Childrens chocolate products such as Ferreros Kindersuprise, Mars Mars bar, MMs, and Nestle Smarties all target the pre-teen chocolate market in Australia. To emphasise brand image and acquire market share Cadbury works with initiatives such as supporting and sponsoring community events, fundraising initiatives and sporting groups, where Cadbury products are promoted and recognised within different communities and age groups (Cadbury 2011). Online, Cadburys Freddo interactive computer game, which children can play, helps to create demand for the product and give it a fun and prestige pre-teen confectionary brand identity over its competit ors (Cadbury 2011). Cadburys Australia and New Zealand Managing Director, Mark Callaghan recognises that Cadbury has been a big part of Aussies lives for almost 90 years, and underpinning this relationship has been the unbeatable taste of our chocolate and the affinity people feel for our brands† (Ellis 2010). Cadbury also uses individual branding of its products to give them their own identity and position in the marketplace, to reach its market segments, and to avoid confusion with other product brands. Situational influences are the circumstances a consumer finds his or herself in when making purchasing decisions. According to Elliot, principal situational influences may be classified as: physical: the characteristics of the location in which the purchase decision is made; social: the interactions with others at the time the purchase decision is made; time: the time available for a purchase decision; motivational: the reasons for the purchase; and mood: the mood of a person at the time of the purchase decision (et al, 2010, p.104). Confectionary items usually constitute an impulse purchase that is unplanned or spontaneous. The strategic presence of chocolate and confectionary in stores such as at the grocery store checkout or a vending machine signify purchases that may not have been considered or planned (IBISWorld 2010). Due to the nature of impulse buys, customers will not pay high prices for the items they did not originally intend to purchase so products such as Cadbury Freddo is relatively cheap retailing at around $1. In the current economic climate, high retail prices for children items such as toys may lead parents to buy cheaper items such as Freddo (IBISWorld 2010). When buying chocolate for children it is usually purchased as a reward for good behaviour or celebration. A retail outlet must have pleasant surroundings and be strategically placed to influence consumption. Group influences â€Å"comprise social factors (the influence of other people) and cultural factors (the influence of the values, beliefs and customs of the persons community)† (Elliot et al, 2010, p.106). The culture, subculture and social class of a group of people greatly influence buying behaviour. Increasing technology and production techniques, marketing techniques (such as interactive computer games) and environmentally friendly packaging, play a role in consumption of products and Freddo (Cadbury 2011). Cadbury has recognised the difference in generation gaps and has moved to consider this. Freddo uses modern pictures, symbols colour, packaging and a fun and happy image of Freddo to create consumer interest and to target its younger market. Cadbury promote its products as a friendly brand that is associated with family whilst being widely recognised and trusted. Freddo is also reasonably priced available to majority of the population. Many children and parents learn fr om others that Cadbury is a respected chocolate brand and identity that families enjoy and often pass this knowledge directly onto others, or indirectly by others observing use of the product. Individual factors relate to personal characteristics such as demographic factors, lifestyle and personality, and individual psychological characteristics such as motivation, perception, beliefs and attitudes and learning (Elliot et al, 2010, p.118). Individual motives such as hunger, to satisfy self with something sweet, or a treat for celebration are seen with the purchase of Freddo, however purchase of the product has been identified to impulse purchase (IBISWorld 2010). Cadbury aim to work on an individuals perception by shelving space (usually low or at eye sight where it is easy to see and reach) and packaging which shows bright and colourful tones, stylistic cartoon image of Freddo (which relates to children), legible writing, and the purple trademark colour of Cadbury which is widely acknowledged and brings consumer awareness. Cadbury ads reflect that its chocolate simply tastes good and uses this as a key element to marketing their product. The fact that Cadbury Freddo comes in a variety of flavours (strawberry, peppermint, dairy milk, top deck, white chocolate, rice crisp and caramello koala) also targets individual wants and taste and therefore targeting a wide range of people (Cadbury 2011). Although many people carry the belief that chocolate is not a healthy lifestyle choice, the new portion sizing and Freddo sizing is a well thought approach for children in todays lifestyle. The demographic segmentation of the target market is based on demographic variables related to the vital and social characteristics of populations such as age, education and income (Elliot et al, 2010, p.177). Cadbury Freddo are focused on the tween market segment (children aged 6-13) Generation Z and the parents of this generation, Generation X, for product consumption. Generation Z, the digital and technologic generation, present an age where children are typically focused on the internet, video games, social networking and mobile phones, hence earning the title digital natives (Elliot et al, 2010, p.177). The parents of Generation Z, Generation X, are also included in the target marketing of Freddo as these individuals are usually the ones who purchase the product. The economic climate of the Global Recession saw a dramatic fall in spending as unemployment grew, however consumption of chocolate and confectionary sustained according to IBISWorld as â€Å"consumers choose to indulg e themselves in inexpensive, ‘feel good luxuries such as candy and chocolate, in an attempt to ease more pressing concerns such as mortgage or loan repayments† (2010). The changing demographic of the average Australian household due to an ageing population and regulatory constraints are which are increasing in relation to product labelling, food safety and advertising may also put pressure on manufacturers. Psychographic segmentation is based on the psychographic variables of lifestyle, motives and personality attributes (Elliot et al, 2010, p.178). Increasing health awareness and lifestyle factors today majorly influence consumer consumption, as many people are aware that ‘junk foods are contributing to the increasing obesity rate in Australia and around the world. People are aware of the health risks and problems for themselves and their children and so aim to promote a healthy lifestyle through a balanced diet, exercise and health education. Because of the awareness between obesity and heart disease, and concerns about dental health, parents are less likely to buy chocolate products for their children, instead resorting to healthier food options or smaller portions (IBISWorld 2010). The growing popularity of low-fat diets are having an adverse effect on chocolate sales, whilst the opposite is happening for confectionary promoted on a healthy platform such as sugarless candy and gum and healthy substitute products such as snacks, cereals, nuts, yoghurt and fruit have seen a rise in demand (IBISWorld 2010). Organic products and dark chocolate are seen as a healthier option due to antioxidant content. The ethical consumer has influenced the shift towards sustainable methods of production with an emphasis on fair and equitable trading conditions and preferring fair trade chocolate brands. The behavioural market segmentation is based on actual purchase and/or consumption behaviours towards particular products and their variables, which include benefit expectations, brand loyalty, occasion, price sensitivity and volume usage (Elliot et al, 2010, p.181). As well as being the leading chocolate brand, Cadbury has been rated the most popular grocery brand of Australians in the Nielsens Company Top 100 Brands report (Ellis 2010). Many Australians are loyal to Cadbury products as they are a trusted brand with a popular identity. Parents know they can trust the quality of Cadbury products and that it will meet with their expectations. Typically parents with tweens, and tweens themselves are at the end of the purchase volume for Cadbury Freddo products (Cadbury 2011). It is a cheaper option then more expensive brands such as Lindt or Fererro products. The seasons, time of day and the scheduling of special events such as Easter, birthdays, and Christmas, influence confectionary consumption. Chocolate sales tend to be higher in cooler months (IBISWorld 2010). 4.2) References Cadbury Fundraiser accessed 04/05/11, http://www.fundraising.com.au/. Cadbury 2011, accessed 04/05/11, http://www.cadbury.com.au/. Freddo, accessed 20/04/11, http://www.cadbury.com.au/Products/Pre-teens-Confectionery/Freddo.aspx. Elliot, G, Rundle-Thiele, S Waller, D 2010, Marketing, John Wiley and Sons, Australia. Ellis, D 2010, Cadbury Named Australias Most Popular Grocery Brand, accessed 25/04/11, http://www.cadbury.com.au/About-Cadbury/News.aspx?newsID=133. IBISWorld Chocolate and confectionary manufacturing in Australia 2010, accessed 0 3/05/11, http://www.ibisworld.com.au/industryau/ataglance.aspx?indid=110. The nations favourite chocolate: Now Fairtrade Certified and on shelf throughout Australia, accessed 25/04/11, http://www.cadbury.com.au/About-Cadbury/News.aspx?newsID=134. Working together to make a difference in the community accessed 20/04/11, http://www.cadbury.com.au/Cadbury-Community.aspx. 5.1) Part C Tamara Nicol (4067137) In order for a product to be bought and ultimately perceived, evaluated and repurchased by the customer the business must first position the product so it is made available to the target market. Positioning involves how the brands name, logo, slogan and design are used to create a perceptual image of the product in the consumers mind. The product must be positioned so that customers who need, want and demand the product can have access to it and hopefully purchase it. Positioning is a very important element of target marketing as it decides how the customers will perceive the product and it requires a close understanding of the product, market and competitors. Positioning will determine whether the customers purchase the product, enjoy the product, if it meets expectations and whether they have a good experience with the product and plan of making a repurchase (Elliot et al, 2010). Perception is an outcome of the positioning. It is a psychological response to diverse stimuli. It includes the persons sensory experience, that is, smell, taste, touch, sight and hearing (Elliot et al, 2010). The consumers perception of the Cadbury Freddo would involve a variety of senses. People will evaluate this product on the grounds of, most importantly, taste but also smell and looks, if the packaging and actual product is aesthetically pleasing. Cadburys official website has the Freddo Frog filed under â€Å"Pre-Teen Confectionery† as the product is aimed at younger children, the product must be positioned towards the children as well as the parents or care givers who will most likely buy the product or give the child permission to buy it themselves (Cadbury, 2011). Cadbury implements positioning strategies in order to influence the consumers perception of the Freddo Frog. The Freddo Frog is sold in many stores country wide including supermarkets, petrol stations and corner stores (Observation). By doing the Cadbury positions the product as accessible and popular. Cadbury would like the Freddo to be perceived as at treat but also something that can be enjoyed frequently for a low cost. As a Freddo review states, â€Å"There are two reasons for cheapness; Number One so that children can afford to buy said treat with their pocket money and Number Two so that when children are harassing their mothers for sweets in the supermarket they can hold up the product and their mothers will give in because it is so cheap. Cadbury has such a product in the form of the Freddo.† (Ciao, 2004) Cadbury wishes for the Freddo Frog to be seen as a snack or treat that encourages children to buy it or pester their parents to buy it for them. As unhealthy products aimed at younger children

Demolition of steel manufacturing plant

Demolition of steel manufacturing plant Introduction This report is to outline the demolition of an existing steel manufacturing plant between Sheffield and Rotherham, all buildings on the brownfield site will be demolished. The client is a major internet mail order retailer who requires a handling and distribution warehouse on the site. The report will show potential hazards that may be found on the site and precautionary measures are needed. This will involve removing the existing buildings found on the site and that adequate provisions are made to assure the local authority that any potential hazardous are removed safely and correctly from the site. The report will also contain a specification of a suitable foundation answer for the new building, and a suitable frame solution. There will be a solution for the cladding system, a method of construction for the concrete floor slab for the new building. The building will have a gross area of 13,000m2 which will incorporate high bay racking which will be used for storage of the retail products. Within the design a 600m2 office accommodation is required on site for the staff to operate the facility. The new building will be a close as possible to the boundary to allow space for vehicular access to and from the site. Demolition Under section 80 of the 1980 Building Act anyone intending to carry out demolition is required to notify the council. This outline Method Statement and all detailed Method Statements produced will be in accordance with BS 6187. Site personnel Contracts manager Safety advisor Full Time Site Manager Demolition Site Supervisor Co-ordinator Demolition operatives Plant operators Working Hours The standard working hours for a construction company are 07.30 17.30 Monday Friday. Weekend working is only arranged as necessary and by agreement with both the client and Local Authority. It is understood that restrictions on site working hours are as detailed below, and therefore conclude that the standard hours of work fall within the prescribed timings; Weekdays 7.00 19.00 Saturdays 9.00 12.00 Sundays and Bank Holidays No Work Ground Site Survey Level and water depth were inspected in this survey, as this will cause difficulties in the design of the foundation and retaining structure if there is a water table. However, from the survey it can be assumed that ground water table is not present. A Type 3 Full Access Sampling Identification Survey (Demolition/Refurbishment Surveys), should be carried out to locate and describe, as far as it is practicable, all asbestos containing materials (ACMs) in the building and may involve some destructive inspection, to gain access to all areas in the building, some may be difficult to reach or are hidden from sight. A full sampling program is undertaken to identify possibly ACMs and estimates of the volume and surface area of ACMs. Services Services are known to exist in the bordering footpaths/roads and enter the site. All services to the buildings to be demolished are to be disconnected at or beyond the site boundary prior to works commencing. The local gas and electricity suppliers will be informed for the proposed working period with the client and all statutory undertakers are to ensure that all services are identified and isolated or their positions marked as required. It is recommended that a CAT scan should be carried out before commencing of the works to locate the possibility of rouge services within the site area. If there are any services within the site which are to remain live, they will need to be assessed and protected as necessary. Carefully controlled hand excavated trial pits will be carried out as necessary to prove and verify exact location and nature of recorded services. Soft Strip A soft internal strip of the building must firstly undertaken before the main demolition the buildings are removed. All areas will be inspected prior to the works commencing. Soft strip of all flammable materials will be undertaken. The soft strip will normally undertake with hand tools. During the soft strip all operatives will be advised to be vigilant for hazardous substances or materials. Any hazardous substances or materials found shall be brought to the attention of the site supervisor who will asses these and arrange for the appropriate action to be undertaken. All necessary PPE will be provided and worn during the soft strip. Access to the roof should be limited to lowest possible practical necessity. Mechanical and demolition will be carried out where it is safe to do, as it is always the preferred method. Soft strip material arising will be disposed of via suitable skips with record maintained regarding identification and disposal. Any materials that can be re-cycled or re-used will separate from the general waste. TheManual Handling Operations Regulations 1992 (as amended) set no specific requirements such as weight limits (ref). Although it sets out no limit common sense should prevail that when lifting heavier items it should be done in teams. Movements on and off site are to be fully supervised by the ground operative at all times. Damping down measures in the form of a hand held water spray system may be adopted should the need arise. All runoff water from the suppression operations is to be channelled to the nearest low point of the building footprint. The basements are to act as soakaways for the runoff water. The constant monitoring of dust will be carried out and all necessary suppression will be implemented as determined by the site supervisor. All materials are to be removed to licensed disposal points via sheeted transport with full documentation being supplied upon completion of the works. Hard Demolition There are two main methods of demolition which are available for this type of demolition works to be carried out, they are piecemeal and deliberate explosive collapse. Piecemeal demolition involves the process of using cranes and other equipment to dismantle the building, it is a more controlled method of demolition which allows for any materials which can salvaged and re used within the project. However, it may take longer to complete the necessary works which could in turn delay the project. Demolition of buildings or structure by hand-held tools such as electric or pneumatic breakers, sometimes as a preliminary to using other methods, should be carried out, where practicable, in the reverse order to the original construction sequence. Lifting appliances may be necessary to hold larger structural members during cutting and for lowering severed structural members and other debris. Chutes may be used to discharge debris into a vehicle or hopper. Foundations would normally be grubbed up by excavation machines. When any part of a building is being demolished by a balling machine, pusher arm or similar equipment, only the machine operator and banksman should be allowed close to the working area. The cabs of all machines should be strong enough to protect the operator against the fall of debris. In particular, the windscreen and rooflight should be of shatterproof material and guarded by a grille of steel bars or a substantial mesh. The deliberate collapse of the whole or part of a building or structure requires particularly high standards of planning, supervisions and execution, and careful consideration of its effect on other parts of the structure or on adjacent buildings or structures. A surrounding clear area and exclusion zone are required to protect both personnel and property from the fall of the structure itself and debris which may be thrown up by the impact. The collapse is usually achieved either by removing key structural elements (e.g. with explosive charges) or by wire rope pulling at a high level to overturn the structure. The possible modes of failure must be studied to ensure that the method selected will produce the required pattern of collapse. If the operation is not successful, the remaining structure may be extremely dangerous for the completion of the demolition. It is therefore, recommended that the most appropriate way of dismantling the building will be through the piecemeal method of demolition. This will be the most cost effective way of dismantling the buildings. It also ensures that all of the materials that are removed can go through the re-use and re-cycle waste management system. Once the activities involved in the demolition take place, the tools and equipment required to carry out the work can be defined, these will include cranes of various types, transport equipment, bolting equipment, welding equipment including cables, guns and drying ovens, electric generators, hydraulic jacks, measuring equipment and miscellaneous equipments. The heaviest or highest element to be dismantled, or the part which requires the greatest lifting capacity (radius-weight) determines the minimum crane capacity to be used. The first stage of the hard demolition stage is to removal of the roof system. The roof system consists of steel corrugated sheeting and in order to remove the material scaffolding will need to be erected, any work carried out manually on the roof will have to have fall arrest systems in place. The next stage will be the removal of the existing cladding system on the walls of the building. This will again removed manually and may also involve the use crane machinery to safely remove the material away from the building. Subsequently the steel frame will be dismantled with the steel frame roof trusses needing to be removed first. This will involve the use carnage machinery which will be operated by a qualified Slinger with a valid CSCS card, at all times when the crane is being operated it must supervised by the site supervisor. After the trusses have been removed the steel stanchions can be removed, they must first be securely attached the crane and then the bolts can be removed manually from the foundations. All the steel removed will be salvaged and under the waste plan it will sold to a scrap yard. Lastly the concrete ground floor will be broken up and removed. The concrete will need to be grubbed first, this concrete will then be used as part of the base course for the new building foundations. This will be achieved by the use of a mobile crusher to convert the concrete into base course. This process will involve large amounts dust produced and a high degree of noise, this will be covered in section 2 of the report which will include all of the safety considerations and PPEs to be worn during the demolition stage. Hazardous materials Identification and removal of asbestos containing materials (ACMs) will be carried out prior to our commencement on site. However, given the age of the structures it is envisaged that some ACMs will remain undetected until the soft strip and main demolition works are progressed. Site Managers, Supervisors and Operatives will be briefed in this regard and a process is to be established between K D C, the client and his asbestos surveyor to minimise the potential hazard of any asbestos discovered during the works and also the potential delay to the contract. Other hazards have been identified in terms of lead paint, oil containing excessive levels of PCBs and also refrigerant from Air Conditioning systems. Samples of paint will be taken as required in order to assess any lead content if needed. In the event this registers positive, respirators with the appropriate filters will be issued. Oils will be sampled at the earliest opportunity and drained and disposed of through a licensed undertaker. Air conditioning units and associated pipe work will be de-gassed by a specialist contractor at the earliest opportunity. Arsenic is one of the likely contaminants which may be found from the ground site survey, if found in this instance then Approved Document Part C Section 2.3 of Building Regulations should be followed. Personal protective equipment All site personnel will be issued with standard personal protective equipment. Each operative will have general protection issued by the Site Supervisor dependent upon the work in hand. Safety wear will comprise of the following: Hard hats, ear and eye defenders, nasal protection against high volume of dust, dermal protection to exposed vulnerable areas and footwear against risk of penetration and impact, high visibility vests/jackets. Site perimeter Warning notices and restricted area notices will be positioned at vantage points. The permanent working area is to be protected and scaffold in accordance with the clients requirements prior to main demolition works commencing. Solid barriers will be in place to all site boundaries through the provision of either timber hoarding, solid heras type fencing or utilisation of existing boundary walls. The inner perimeter of the working area is to receive a further block and mesh hoarding as necessary to demark active demolition zones or protected services. Elevations which front public rights of way will have sentries in attendance when needed. During plant demolition the management of pedestrians and traffic will be implemented by the contractor jointly with the client/County Council/Local Highways Authority. Access and egress to the workface will be via designated routes. These will be agreed and implemented by our site supervisor. The existing road system is to be followed in accordance with the traffic management scheme to be adopted. All plant will be delivered to site by road going low loader, with no plant movements carried out on existing roadway to ensure that the road surface and also existing below ground sewers/drainage is not damaged through displacement. Workforce protection Areas of risk directly beneath the demolition area will be cordoned off and clearly segregated from third parties. Barriers are to be erected complete with warning signs. All temporary barriers and signs etc. will be constantly checked and maintained before and during each working day by the Site Supervisors. All areas of safety will be constantly evaluated with attention to detail being given the utmost concern at all times. Any secondary lighting required within the site will be the responsibility of, and provided by, the contractor in a safe and secure manner. The positioning of any lights will be in liaison with the client. The position of any lighting will be such that there is no risk imported to the adjacent operational properties. Dust noise reduction strategy Noise levels will be monitored during the course of the works. It is accepted that noise cannot be eliminated entirely, but reasonable steps will be taken to reduce any adverse effects of noise generated by the works. Previous works of this nature have been carried out and have had noise assessments produced. A table summary of these results is shown below for reference. The nature of the works and type of structures will allow controlled sectional removal of structural elements using remotely operated plant. The nature and capability of the plant proposed to be used is such that all operations will be carried out with the minimum of noise and emissions generated on the site. All of the contractors Plant and Machinery should have engines compliant with emission regulations EU Stage 3. In addition all exhaust gases are mixed with intake air to reduce particle matter and Nitrogen emissions. The location of all plant and machinery, specifically crushing plant, will be positioned as far as is reasonably practicable from sensitive receptors, specifically members of the public and adjacent residential properties. As a matter of course all plant and machinery will have the engines turned off when idling. Anticipated noise levels Activity Noise produced at Source Noise produced at site boundary Demolition Breaking slabs Crushing 93db(A) 103db(A) 89db(A) 80db(A) 85db(A) 75db(A) Suitable Foundation Solution Before deciding on a suitable foundation solution a frame proposal for the building must be provided. A large span steel portal will be used for the design of the building with a cladding system attached to this frame. It can be determined from this that the best solution for the foundation would be a pad foundation. The columns of steel framework transfer their load to the foundation by means of the base plates. The foundation bolts constitutes the unifying element between foundation and framework. In cases where the columns transfer compressive stress only, the bolts are used to locate the column correctly. The office space provided will require separate foundations, this is since it will be a cavity wall construction. Therefore, a strip foundation solution is required to spread the load from the walls uniformly. The depth of the strip foundation should be at least 0.75m according NHBC 2008 Standards Section 4.4, with the foundation spread having to be at least the width of the wall, when building on rock at 2m depth. When carrying pit excavations for the foundations it is important to ensure there is an earth support barrier. This can achieved with the use steel interlocking sheeting around the pit. Suitable Frame Proposal The most appropriate solution for the frame proposal will be multi-span large frame steel portals, a large span portal frame can span from 15m to 60m. Spacing between the frames can from 6m to 12m with the roof pitch having a low pitch between 15Â ° to 18Â °. Within the design it should incorporate high bay racking. Therefore, it is advised the portal frame should include lattice members made for lateral support, which will be required particularly in the instance of longer span frames. Multi-span portal frames are suitable for wide buildings and are economical in material usage and labour contribution. An example of the multi-span steel portal frame has been provided.

I Will be an Asian Newscaster :: Autobiography Essay, Personal Narrative

â€Å"This is Sandy Le, reporting from Channel 7 News.† In five years, I see myself as a newscaster broadcasting to my local Bay Area. I will be following in the footsteps of a well-known Vietnamese news anchor named Thuy Vu. She has helped open a door for other Vietnamese people to expand their career options in American society. As a newscaster, I will expand my knowledge of different cultures and take advantage of the many opportunities to learn about what lies outside my own community. Her inspiration will help me excel in this, my chosen career. Thuy Vu came from Vietnam. Traveling thousands of miles by boat, she escaped Vietnam with her family when Saigon fell to the communists toward the end of the Vietnam War. In America, she gained a general education and then went to UC Berkeley where she earned a Bachelor’s Degree in Rhetoric. She started her journalism career in public radio at KQED-FM in San Francisco, and then moved to National Public Radio. Eventually, she worked at several Bay Area news stations as a reporter. In August 2000, she joined ABC7 and became a co-anchor on Sunday Morning News at 7am and 9am. She also generously donates her time to community groups, often emceeing fundraisers, giving keynote speeches, or judging competitions. Over the years, she has received numerous awards from her hard work in radio and journalism, and was honored Best Reporter in the Bay Area by American Women in Radio and Television. She also won two national awards from the Asian American Journalists Association, one for a multi-part series on post-war life in her homeland of Vietnam. These were just a few awards among many that she has accumulated or have been nominated for. When I wanted to be a reporter, I noticed only a few Vietnamese working in the media. Eventually, I will want to contribute to the number of Vietnamese faces in the media with my own presence. I’ve always wanted to be a reporter who travels around discovering interesting stories about the community and bringing them to others’ attention. I find media communication is one of the best resources for expressing news and current events. I Will be an Asian Newscaster :: Autobiography Essay, Personal Narrative â€Å"This is Sandy Le, reporting from Channel 7 News.† In five years, I see myself as a newscaster broadcasting to my local Bay Area. I will be following in the footsteps of a well-known Vietnamese news anchor named Thuy Vu. She has helped open a door for other Vietnamese people to expand their career options in American society. As a newscaster, I will expand my knowledge of different cultures and take advantage of the many opportunities to learn about what lies outside my own community. Her inspiration will help me excel in this, my chosen career. Thuy Vu came from Vietnam. Traveling thousands of miles by boat, she escaped Vietnam with her family when Saigon fell to the communists toward the end of the Vietnam War. In America, she gained a general education and then went to UC Berkeley where she earned a Bachelor’s Degree in Rhetoric. She started her journalism career in public radio at KQED-FM in San Francisco, and then moved to National Public Radio. Eventually, she worked at several Bay Area news stations as a reporter. In August 2000, she joined ABC7 and became a co-anchor on Sunday Morning News at 7am and 9am. She also generously donates her time to community groups, often emceeing fundraisers, giving keynote speeches, or judging competitions. Over the years, she has received numerous awards from her hard work in radio and journalism, and was honored Best Reporter in the Bay Area by American Women in Radio and Television. She also won two national awards from the Asian American Journalists Association, one for a multi-part series on post-war life in her homeland of Vietnam. These were just a few awards among many that she has accumulated or have been nominated for. When I wanted to be a reporter, I noticed only a few Vietnamese working in the media. Eventually, I will want to contribute to the number of Vietnamese faces in the media with my own presence. I’ve always wanted to be a reporter who travels around discovering interesting stories about the community and bringing them to others’ attention. I find media communication is one of the best resources for expressing news and current events.

Clothing Impact on Social Interactions Essay -- essays research papers

Does Clothing Have an Impact on Social Interactions: An Observational Study in the Classroom   Ã‚  Ã‚  Ã‚  Ã‚  There are many reasons why we choose to wear a particular article or style of clothing. Many of us consider our choice in clothing as an extension of our identity. While many others pick items from their wardrobe that reflect their current mood. There are also many times when we choose to dress a certain way in anticipation of being in a particular social setting. Even people who don’t seem to bother with matching clothes or wearing a designer label or walk around wearing clothes that are torn and dirty, are making a statement. What remains to be examined is whether or not there is a clear relationship between the clothing we wear and our social interactions.  Ã‚  Ã‚  Ã‚  Ã‚     Ã‚  Ã‚  Ã‚  Ã‚  The implications of such a relationship could lend itself to a variety of benefits. Imagine knowing that if you are dressed a particular way; you are more likely to get better service in a restaurant. We already know that when showing up for a job interview, there is certain dress attire that will make you more likely to get the job. Why do you think that when you’re single and going out, you tend to spend more time getting ready and dressed up? The answer is because we associate first impressions and attraction to our physical appearances.   Ã‚  Ã‚  Ã‚  Ã‚  A variety of studies using empirical reasoning in many different settings, have tried to establish a relationship between the two. Pamela Regan of California State University, Los Angeles was cited in the Washington Post as saying â€Å"First, people need to dress appropriately – if you want to be treated well, then dress the part,† after she concluded an observational study of shoppers, the service they received and the way they were dressed. Published in the Psychological Reports, 2002 her study titled â€Å"Customer Service As A Function of Shopper’s Attire’† revealed that upon entering a store, it took more than 20 seconds longer for an employee to approach a shopper dressed in gym clothes, as opposed to one dressed as if she were on her way to work. She concluded, â€Å"Clothing, like other aspects of appearance, seems to exert at least some influence on how we are perceived and treated by others,† (204).   Ã‚  Ã‚  Ã‚  Ã‚  For our particular study, we w... ...larger group and perhaps in more diverse settings. It is clear that clothing does have an impact on social interactions however if I were to redo this study with a similar set-up I would also want to add a survey element to the treatment. Perhaps self-perceptions on dress have more of an impact on whether or not a student participates. This survey would examine how the student feels about their dress. It is possible that a student wearing $200 designer jeans and a shirt would consider themselves dressed up and participate more. However, because according to my own definitions this student would be dressed down it would hinder my results.   Ã‚  Ã‚  Ã‚  Ã‚  Establishing a significant relationship between dress and participation in class could be useful to many people. Pamela Regan’s study has convinced me that if I want better service, I should dress up when I go shopping. If this study were to reveal a significant enough relationship, then students can reconsider how they dress for class as it may help their participation grade. References Regan, P. C., & Llamas V. (2002). Customer service as a function of shopper’s attire. Psychological Reports, 90, 203-204.

Value Added Tax of the Philippines

Value-Added Tax is a form of sales tax. It is a tax on consumption levied on the sale, barter, exchange or lease of goods or properties and services in the Philippines and on importation of goods into the Philippines. It is an indirect tax, which may be shifted or passed on to the buyer, transferee or lessee of goods, properties or services. 1. What is a VAT registered individual? Any person or entity who, in the course of his trade or business, sells, barters, exchanges, leases goods or properties and renders services subject to VAT, if the aggregate amount of actual gross sales or receipts exceed One Million Five Hundred Thousand Pesos (P1,500,000. 00). * A person required to register as VAT taxpayer but failed to register * Any person, whether or not made in the course of his trade or business, who imports goods 2. What are the steps and requirements of the NIRC? First, an individual must fill-up BIR Form No. 2550 M(Monthly Value-Added Tax Declaration) in triplicate copies (two co pies for the BIR and one copy for the taxpayer) * If there is payment: 1. File the Monthly VAT declaration, together with the required attachments, and pay the VAT due thereon with any Authorized Agent Bank (AAB) under the jurisdiction of the Revenue District Office (RDO)/Large Taxpayers District Office (LTDO) where the taxpayer (head office of the business establishment) is registered or required to be registered. 2.The taxpayer must accomplish and submit BIR-prescribed deposit slip, which the bank teller shall machine validate as evidence that payment was received by the AAB. The AAB receiving the tax return shall stamp mark the word â€Å"Received† on the return and machine validate the return as proof of filing the return and payment of the tax. 3. In places where there are no duly accredited agent banks, file the Monthly VAT declaration, together with the required attachments and pay the VAT due with the Revenue Collection Officer (RCO) or duly authorized Treasurer of th eMunicipality where such taxpayer (head office of the business establishment) is registered or required to be registered. 4. The RCO or duly authorized Municipal/City Treasurer shall issue a Revenue Official Receipt upon payment of the tax. * If there is no payment: File the Monthly VAT Declaration, together with the required attachments with the RDO/LTDO/Large Taxpayers Assistance Division, Collection Agent or duly authorized Municipal/ City Treasurer of Municipality/City where the taxpayer (head office of the business establishment) is registered or required to be registered. The Documentary Requirements are: 1. Duly issued Certificate of Creditable VAT Withheld at Source (BIR Form No. 2307), if applicable 2. Summary Alphalist of Withholding Agents of Income Payments Subjected to Withholding Tax At Source (SAWT), if applicable 3. Duly approved Tax Debit Memo, if applicable 4. Duly approved Tax Credit Certificate, if applicable 5. Authorization letter, if return is filed by authori zed representative. 3. What are the items subject to 12% VAT? Sale, barter, exchange or lease of goods or properties and services in the Philippines and on importation of goods into the Philippines, which are not considered as exempted or zero-rated, are subject to 12% VAT. 4. What are the exempt transactions? VAT-exempt sale is a sale of goods, properties or service and the use or lease of properties which is not subject to output tax and whereby the buyer is not allowed any tax credit or input tax related to such exempt sale. The VAT-exempt sale includes: A.Sale or importation of agricultural and marine food products in their original state, livestock and poultry of a kind generally used as, or yielding or producing foods for human consumption; and breeding stock and genetic materials therefore; B. Sale or importation of fertilizers; seeds, seedlings and fingerlings; fish, prawn, livestock and poultry feeds, including ingredients, whether locally produced or imported, used in the manufacture of finished feeds (except specialty feeds for race horses, fighting cocks, aquarium fish, zoo animals nd other animals considered as pets); C. Importation of personal and household effects belonging to residents of the Philippines returning from abroad and non-resident citizens coming to resettle in the Philippines; Provided, that such goods are exempt from custom duties under the Tariff and Customs Code of the Philippines; D.Importation of professional instruments and implements, wearing apparel, domestic animals, and personal household effects (except any vehicle, vessel, aircraft, machinery and other goods for use in the manufacture and merchandise of any kind in commercial quantity) belonging to persons coming to settle in the Philippines, for their own use and not for sale, barter or exchange, accompanying such persons, or arriving within ninety (90) days before or after their arrival, upon the production of evidence satisfactory to the Commissioner of Internal Reve nue, that such persons are actually coming to settle in the Philippines and that the change of residence is bonafide; E. Services subject to percentage tax under Title V of the Code, as amended; F. Services by agricultural contract growers and milling for others of palay into rice, corn into grits, and sugar cane into raw sugar; G. Medical, dental, hospital and veterinary services except those rendered by professionals; H.Educational services rendered by private educational institutions duly accredited by the Department of Education (DepED), the Commission on Higher Education (CHED) and the Technical Education and Skills Development Authority (TESDA) and those rendered by the government educational institutions; I. Services rendered by individuals pursuant to an employer-employee relationship; J. Services rendered by regional or area headquarters established in the Philippines by multinational corporations which act as supervisory, communications and coordinating centers for their a ffiliates, subsidiaries or branches in the Asia-Pacific Region and do not earn or derive income from the Philippines; K. Transactions which are exempt under international agreements to which the Philippines is a signatory or under special laws except those granted under P. D. No. 529 – Petroleum Exploration Concessionaires under the Petroleum Act of 1949; L.Sales by agricultural cooperatives duly registered and in good standing with the Cooperative Development Authority (CDA) to their members, as well as of their produce, whether in its original state or processed form, to non-members, their importation of direct farm inputs, machineries and equipment, including spare parts thereof, to be used directly and exclusively in the production and/or processing of their produce; M. Gross receipts from lending activities by credit or multi-purpose cooperatives duly registered and in good standing with the Cooperative Development Authority; N. Sales by non-agricultural, non-electric an d non-credit cooperatives duly registered with and in good standing with CDA; Provided, that the share capital contribution of each member does not exceed Fifteen Thousand Pesos (P15,000. 00) and regardless of the aggregate capital and net surplus ratably distributed among the members; O.Export sales by persons who are not VAT-registered; P. The following sales of real properties are exempt from VAT, namely: * Sale of real properties not primarily held for sale to customers or held for lease in the ordinary course of trade or business; * Sale of real properties utilized for low-cost housing as defined by RA No. 7279, otherwise known as the â€Å"Urban Development and Housing Act of 1992† and other related laws, such as RA No. 7835 and RA No. 8763; * Sale of real properties utilized for specialized housing as defined under RA No. 7279, and other related laws, such as RA No. 7835 and RA No. 8763, wherein price ceiling per unit is P225,000. 0 or as may from time to time be deter mined by the HUDCC and the NEDA and other related laws; * Sale of residential lot valued at One Million Five Hundred Thousand Pesos (P1,500,000. 00) and below, or house and lot and other residential dwellings valued at Two Million Five Hundred Thousand Pesos (P2,500,000. 00) and below where the instrument of sale/ transfer/ disposition was executed on or after July 1, 2005; Provided, that not later than January 31, 2009 and every three (3) years thereafter, the amounts stated herein shall be adjusted to its present value using the Consumer Price Index, as published by the National Statistics Office (NSO); Provided, further, that such adjustment shall be published through revenue regulations to be issued not later than March 31 of each year. Q.Lease of residential units with a monthly rental per unit not exceeding Ten Thousand Pesos (P10,000. 00), regardless of the amount of aggregate rentals received by the lessor during the year; Provided, that not later than January 31, 2009 and e very three (3) years thereafter, the amount of P10,000. 00 shall be adjusted to its present value using the Consumer Price Index, as published by the NSO; R. Sale, importation, printing or publication of books and any newspaper, magazine, review or bulletin which appears at regular intervals with fixed prices for subscription and sale and which is not devoted principally to the publication of paid advertisements; S.Sale, importation or lease of passenger or cargo vessels and aircraft, including engine equipment and spare parts thereof for domestic or international transport operations; Provided, that the exemption from VAT on the importation and local purchase of passenger and/or cargo vessels shall be limited to those of one hundred fifty (150) tons and above, including engine and spare parts of said vessels; Provided, further, that the vessels to be imported shall comply with the age limit requirement, at the time of acquisition counted from the date of the vessel's original commi ssioning, as follows: (a) for passenger and/or cargo vessel, the age limit is fifteen (15) years old, (b) for tankers, the age limit is ten (10) year old, and (c) for high-speed passengers crafts, the age limit is five (5) years old; Provided, finally, that exemption shall be subject to the provisions of Section 4 of Republic Act No. 9295, otherwise known as â€Å"The Domestic Shipping Development Act of 2004†; T. Importation of life-saving equipment, safety and rescue equipment and communication and navigational safety equipment, steel plates and other metal plates including marine-grade aluminum plates, used for shipping transport operations; Provided, that the exemption shall be subject to the provisions of Section 4 of Republic Act No. 9295, otherwise known as â€Å"The Domestic Shipping Development Act of 2004†. U.Importation of capital equipment, machinery, spare parts, life-saving and navigational equipment, steel plates and other metal plates including marine-g rade aluminum plates to be used in the construction, repair, renovation or alteration of any merchant marine vessel operated or to be operated in the domestic trade. Provided, that the exemption shall be subject to the provisions of Section 19 of Republic Act No. 9295, otherwise known as the â€Å"The Domestic Shipping Development Act of 2004†. V. Importation of fuel, goods and supplies engaged in international shipping or air transport operations; Provided, that the said fuel, goods and supplies shall be used exclusively or shall pertain to the transport of goods and/or passenger from a port in the Philippines directly to a foreign port, or ice-versa, without docking or stopping at any other port in the Philippines unless the docking or stopping at any other Philippine port is for the purpose of unloading passengers and/or cargoes that originated from abroad, or to load passengers and/or cargoes bound for abroad; Provided, further, that if any portion of such fuel, goods or supplies is used for purposes other than the mentioned in the paragraph, such portion of fuel, goods and supplies shall be subject to 12% VAT; W. Services of banks, non-bank financial intermediaries performing quasi-banking functions, and other non-bank financial intermediaries, such as money changers and pawnshops, subject to percentage tax under Sections 121 and 122, respectively of the Tax Code; and X. Sale or lease of goods or properties or the performance of services other than the transactions mentioned in the preceding paragraphs, the gross annual sales and/or receipts do not exceed the amount of One Million Five Hundred Thousand Pesos (P1,500,000. 00). Provided, that not later than January 31, 2009 and every three (3) years thereafter, the amount of P1,500,000. 0 shall be adjusted to its present value after using the Consumer Price Index, as published by the NSO. 5. What is the zero-rated? Zero-rated sale is a sale, barter or exchange of goods, properties and/or services sub ject to 0% VAT pursuant to Sections 106 (A) (2) and 108 (B) of the Tax Code. It is a taxable transaction for VAT purposes, but shall not result in any output tax. However, the input tax on purchases of goods, properties or services, related to such zero-rated sales, shall be available as tax credit or refund in accordance with RR No. 16-2005. * The following services performed in the Philippines by VAT-registered person shall be subject to zero percent (0%) rate: A.Processing, manufacturing or repacking goods for other persons doing business outside the Philippines which goods are subsequently exported where the services are paid for in acceptable foreign currency and accounted for in accordance with the rules and regulations of the Bangko Sentral ng Pilipinas (BSP); B. Services other than processing, manufacturing or repacking rendered to a person engaged in business conducted outside the Philippines or to a non-resident person engaged in business who is outside the Philippines whe n the services are performed, the consideration for which is paid for in acceptable foreign currency and accounted for in accordance with the rules and regulations of the Bangko Sentral ng Pilipinas (BSP); C.Services rendered to persons or entities whose exemption under special laws or international agreements to which the Philippines is a signatory effectively subjects the supply of such services to zero percent (0%) rate; D. Services rendered to persons engaged in international shipping or air transport operations, including leases of property for use thereof; Provided, however, that the services referred to herein shall not pertain to those made to common carriers by air and sea relative to their transport of passengers, goods or cargoes from one place in the Philippines to another place in the Philippines, the same being subject to twelve percent (12%) VAT under Sec. 08 of the Tax Code starting Feb. 1, 2006; E. Services performed by subcontractors and/or contractors in processin g, converting, or manufacturing goods for an enterprise whose export sales exceeds seventy percent (70%) of total annual production; F. Transport of passengers and cargo by domestic air or sea carriers from the Philippines to a foreign country. Gross receipts of international air carriers doing business in the Philippines and international sea carriers doing business in the Philippines are still liable to a percentage tax of three percent (3%) based on their gross receipts as provided for in Sec. 118 of the Tax Code but shall not be liable to VAT; and G.Sale of power or fuel generated through renewable sources of energy such as, but not limited to, biomass, solar, wind, hydropower, geothermal and steam, ocean energy, and other shipping sources using technologies such as fuel cells and hydrogen fuels; Provided, however that zero-rating shall apply strictly to the sale of power or fuel generated through renewable sources of energy, and shall not extend to the sale of services related to the maintenance or operation of plants generating said power . * The following sales by VAT-registered persons shall be subject to zero percent (0%) rate: A. Export sales B. The sale and actual shipment of goods from the Philippines to a foreign country, irrespective of any shipping arrangement that may be agreed upon which may influence or determine the transfer of ownership of the goods so exported, paid in acceptable foreign currency or its equivalent in goods or services, and accounted for in accordance with the rules and regulations of the Bangko Sentral ng Pilipinas (BSP); C.The sale of raw materials or packaging materials to a non-resident buyer for delivery to as resident local export-oriented enterprise to be used in manufacturing, processing, packing or repacking in the Philippines of the said buyer's goods, paid for in acceptable foreign currency, and accounted for in accordance with the rules and regulations of the BSP; D. The sale of raw materials or packaging materi als to an export-oriented enterprise whose export sales exceed seventy percent (70%) of total annual production; E. Sale of gold to the BSP; F. Transactions considered export sales under Executive Order No. 226, otherwise known as the Omnibus Investments Code of 1987, and other special laws; and G.The sale of goods, supplies, equipment and fuel to persons engaged in international shipping or international air transport operations; Provided, that the same is limited to goods, supplies, equipment and fuel pertaining to or attributable to the transport of goods and passengers from a port in the Philippines directly to a foreign port, or vice-versa without docking or stopping at any other port in the Philippines unless the docking or stopping at any other Philippine port is for the purpose of unloading passengers and/or cargoes that originated from abroad, or to load passengers and/or cargoes bound for abroad; Provided, further, that if any portion of such fuel, goods or supplies is use d for purposes other than the mentioned in this paragraph, such portion of fuel, goods and supplies shall be subject to twelve percent (12%) output VAT. H. Foreign Currency Denominated Sales I. The sale to a non-resident of goods, except those mentioned in Sections 149 and 150 of the Tax Code, assembled or manufactured in the Philippines for delivery to a resident in the Philippines, paid for in acceptable foreign currency and accounted for in accordance with the rules and regulations of the BSP. J. Sales to Persons or Entities Deemed Tax-exempt under Special Law or International Agreement K.Sale of goods or property to persons or entities who are tax-exempt under special laws or international agreements to which the Philippines is a signatory, such as, Asian Development Bank (ADB), International Rice Research Institute (IRRI), etc. 6. What is the difference between exempt and zero-rated? * Exempted transactions are not subject to output tax and whereby the buyer is not allowed any tax credit or input tax related to such exempt sale; however, Zero-rated transactions, subject to 0% VAT, are taxable transactions for VAT purposes, but shall not result in any output tax. Zero-rated transactions shall be available as tax credit or refund. 7. How do you compute the VAT? On sale of goods and properties – twelve percent (12%) of the gross selling price or gross value in money of the goods or properties sold, bartered or exchanged * On sale of services and use or lease of properties – twelve percent (12%) of gross receipts derived from the sale or exchange of services, including the use or lease of properties * On importation of goods – twelve percent (12%) based on the total value used by the Bureau of Customs in determining tariff and customs duties, plus customs duties, excise taxes, if any, and other charges, such as tax to be paid by the importer prior to the release of such goods from customs custody; provided, that where the customs duties a re determined on the basis of quantity or volume of the goods, the VAT shall be based on the landed cost plus excise taxes, if any. * On export sales and other zero-rated sales – 0% 8. When is the deadline for filing the Value Added Tax return? * Monthly VAT Declarations shall be filed not later than the 20th day following the end of each month. Quarterly Value-Added Tax Return within twenty five (25) days following the close of taxable quarter. Reference: http://www. bir. gov. ph/taxinfo/tax_vat. htm

Organizational Development: Discussion Questions

Week Five Discussion Questions Deep-level abilities are closely related to job performance. As a manager, how could you use the knowledge that people differ to increase the likelihood an employee will perform his or her job well? What challenges does this pose when managing a diverse workforce? * As a supervisor it is my job to make a peaceful and productive atmosphere. I have many different types of employees that differ from age, knowledge, race and gender.Not all of my employees get along with each other but they each hold their own abilities and skills. I fit the abilities together where they are needed and match the best I can as if their personalities are like Legos. It is a constant tug of war as it never fits exactly. * Employees often see change as threatening. What are some of the sources of resistance to change, and what can you as a manager do to overcome that resistance? * There are numerous reasons why employees resist change. 1.Loss of Job is thought of, Bad communicat ion occurs normally (You may not get the entire story / Rumors occur); fear of the unknown; Lack of Competence; and poor timing. What role does diversity play in managing change? What are some possible strategies for managing diversity? What influence does diversity training have on organizations? * Diversity is a range of different things or a variety. I would believe that diversity and change would walk hand & hand. You can manage diversity through the hiring process and repeated education. Socratic Seminar QuestionsThe influence in education is a positive and will convey the message if only the education is enforced during normal business. Does the type of change being planned affect the strategy for managing the change? Explain and provide an example. * Change should always have a well-planned strategy before implementing. You should also monitor the situation so you can help employees adapt. If you walk into the office and just throw out changes without having proper answers Organizational Development: Discussion Questions Week Five Discussion Questions Deep-level abilities are closely related to job performance. As a manager, how could you use the knowledge that people differ to increase the likelihood an employee will perform his or her job well? What challenges does this pose when managing a diverse workforce? * As a supervisor it is my job to make a peaceful and productive atmosphere. I have many different types of employees that differ from age, knowledge, race and gender.Not all of my employees get along with each other but they each hold their own abilities and skills. I fit the abilities together where they are needed and match the best I can as if their personalities are like Legos. It is a constant tug of war as it never fits exactly. * Employees often see change as threatening. What are some of the sources of resistance to change, and what can you as a manager do to overcome that resistance? * There are numerous reasons why employees resist change. 1.Loss of Job is thought of, Bad communicat ion occurs normally (You may not get the entire story / Rumors occur); fear of the unknown; Lack of Competence; and poor timing. What role does diversity play in managing change? What are some possible strategies for managing diversity? What influence does diversity training have on organizations? * Diversity is a range of different things or a variety. I would believe that diversity and change would walk hand & hand. You can manage diversity through the hiring process and repeated education. Socratic Seminar QuestionsThe influence in education is a positive and will convey the message if only the education is enforced during normal business. Does the type of change being planned affect the strategy for managing the change? Explain and provide an example. * Change should always have a well-planned strategy before implementing. You should also monitor the situation so you can help employees adapt. If you walk into the office and just throw out changes without having proper answers