Famous theatrical person Essay Example | Topics and Well Written Essays - 500 words

Famous theatrical person - Essay ExampleHis first film role was in 1939, so he had a well(p) decade of stage work to his credit before that first film role. Olivier was tall, dark, and handsome all of the ingredients that attracted women to him throughout his stage and acting career. He was incredibly talented, and took on roles that challenged his range of abilities, such as that very early experience of playing the female lead in The Taming of the Shrew. Shakespeare was a vehicle for his stage career, and it was only native that it overflowed into his film career. He directed and starred in a film adaptation of Shakespeares Henry V, a role that earned him his first honorary society Award (online 2011). But he was devoted to the theatre, and spent a lot of money that he earned making films to revive and reinvigorate interest in theatre stage productions (online 2011). In 1963, he became producer-director of the National Theatre Company, to raise money for this company, he accepted virtually all movie roles offered to him, from the 1960s-1970s he appeared in over 30 films (online 2011). One can only imagine Oliviers love for theatre, but it was a devotion that stayed with him throughout his life.

Climate Change and Its Impact Essay Example | Topics and Well Written Essays - 2500 words

Climate Change and Its Impact - Essay ExampleThis project depart show the fingerprint and harbinger of humour change manifesting through erratic weather patterns or ecological conditions and the possible solutions that muckle be offered to mitigate its impact. The ill-tempered discussion is given to Dubai, United Arab Emirates. The effects of climate change are increasingly felt in many parts around the world. Human action and activities are touch by weather and climate, and changes in climate affect man and animals, food production, water sources and health (Department of Ecology, n.d.). Short-term changes in climate can be classified as normal weather conditions, but utilizing observation on a long-term basis, a trend in changing climate has been identified (Department of Ecology, n.d.). The drastic and unusual effect of climate change that have affected not a few countries are the following coldest winter in UK in 2008-2009 (since 1996-1997), unafraid North Atlantic storm i n British Isles in 2009 (disrupted power and damaged buildings), Midwest heavy rains and worst floods in June 2008 (since 1993), hurricane Omar in July 2008 with winds of 205 km/ minute and ravaged a wide area for 17 days, tropical storm Fay that hit Florida four times with its 100 km/hour winds, the worst drought that hit Spain and Portugal in 2008, the worst South California wildfire that damaged an area of 8,100 hectares in April 2009, the worst Mexico drought in August 2009 that affected 3.5 million farmers, the northern Africa flooding that affected Algeria and Morocco in September to November 2008, and several others (UNEP, 2009). Due to the obvious effects of climate change that include erratic and strong weather conditions, fluctuating temperatures, or changing seasons, states and nations, international organizations, concerned groups and individuals call on everyone.

Catholic Teachings Essay Example | Topics and Well Written Essays - 1750 words

Catholic Teachings - Essay ExampleCatholic teaching teaches its followers that they should not be better off than the followers of otherwise religions. However, the world is still filled with many poor and underprivileged people while very rich religious people and institutions continue to bask in their wealth.Catholics believe that they should work towards eradicating poverty and assist others in improving their living standards. Catholics basically follow the First Article of the Universal Declaration of Human Rights which says license from fear and want has been proclaimed as the highest aspiration of the common people. the peoples of the United Nations havedetermined to promote social progress and better standards of life in larger freedom.For I was hungry and you gave me something to eat, I was thirsty and you gave me something to drink, I was a stranger and you invited me in, I needed clothes and you clothed me, I was sick and you looked after me, I was in prison and you came to visit me. Matthew 2535-36Every individual is both sacred and social. A someone appreciates his or her self-regard and rights in relationship with others in the residential area. The community must allow all individuals to grow and achieve fulfilment.The organization of society - in economics and politics, in law and policy - directly influences human dignity and the ability for individuals to develop in community. The compulsion to love our neighbour not only has an individual aspect, but it likewise involves a broader social obligation. Each person is responsible in contributing to the good of the whole society. This behaviour spread throughout all communities in every nation will lead to lesson world development and encourages individuals to strive to attain better world economic development.Society is judged morally by the way it treats its poorest citizens as the plight of the poor demands a moral claim from the conscience of the community. Powerlessness and deprivation o f the poor hurts the whole community.A community can be strengthened if its members give greater attention to the wiped out(p) and those at societys fringes.The economy must serve people, not the other way around. Workers have a right to productive work, to fair wages, and to safe working conditions. They also have a right to

Role of Roman Emperors in the Spread of Christianity Essay Example for Free

Role of Roman Emperors in the Spread of Christianity EssayThe in truth cruelty and hate of Christianity that sundry(a) Roman emperors exhibited actually worked in favor of that religion. As it is said, The blood of martyrs is the seed of the Church, for in many ways, persecution was beneficial to the new religion. Persecution gave the Christians a chance to flex their ghostly muscles, which many did, to great effect. The miracles that took place during these martyrdoms converted many of the pagans, which in turn led to more martyrdoms. Persecution served, essentially, to strengthen the faith of those already Christians, and to convert those who were not.By the very cruelties with which the emperors attempted to crush the young religion they actually aided it. But one emperor who supported christianity is the one who played the hulkygest role among all emperors in spreading christianity. His name was Constantine. Constantine was a hugely influential emperor who changed the cou rse of history and greatly affected the spread and development of Christianity. During Constantines reign, Roman art became less(prenominal) realistic. Simple and massive effects were preferred over classical forms and styles, and so art became more stylised.This culminated in the Christian era of artwork that would follow. For the next cardinal years, Constantine and Licenius shared the government of the Empire. Constantine, convinced of the power of his vision and subsequent victory in battle, was the first Roman Emperor to adopt Christianity. Christians were still persecuted at this time, and so in 313 Constantine issued an official edict of toleration. The Edict of Milan not only protected Christians, but apt(p) greater rights to followers of all religions. In 324 the Empire go about many difficulties, and Constantine defeated Licinius and became the sole Emperor.As the emperor, Constantine quickly moved the capital of the Roman empire from Rome to Constantinople (now known a s Istanbul). In 325, Constantine assembled the Council at Nicaea with a group of bishops. The counsel debated many doctrinal points concerning Christianity, and created the Nicaean creed to unify Christian doctrine and practices. Some common beliefs of the early Christian church were at this point voted against and eradicated from the Churchs teachings. This was the first time that church and state began to merge, and that the imperial office was used to strengthen a church.For Constantine, his motivations were probably as much political as religious. The number of Christians was increasing within the empire, as was the influence of the church. Merging the two strengthened the power of both. From Constantines rule on, Christianity was the official religion of the empire. The Christian Church was granted tax exempt status, and Roman coins issued during this period have a cross on them. Although Constantine had long supported Christianity, he was not baptized until he was on his death bed. He died in 337.Constitine, who was the Emperor of Rome was a Pagan. Before going into battle he thought he saw Jesus initials in the clouds and hardened it was an omen and had his men put those initials on their shields. Well, Constitine won that battle and subsequently summoned all priests of stature into Rome to create the Bible. They went through the various books that had been written and pared that big pile of writings down into what became the bible. Constitine then proclaimed that christianity was the official religion of Rome and the Roman Empire.

Environmental factors affecting Nespresso in China Essay Example for Free

Environmental factors affecting Nespresso in China EssayThe micro purlieu on the other sight comprises the effort and market. Religion, education, ethnicity, education and language, age group, family, cross cultural differences. In 1978, the Chinese governance introduced a birth control policy of one child per family. (Newsweek 2014) This in the presbyopic run will reduce both sales and labor availability for Companies especially foreign brands kindred nespresso. The business culture in chinaware is based on strong family ties and cultural profitswork.Guanxi is a Chinese business practice of favoring a family and close friends prior to doing business. This could be unfavorable to foreign businesses uniform nespresso and other western companies. LEGAL FACTORS. Foreign trade laws, land ownership laws, patent and trademark laws, piracy laws, lobbying laws. According to reports, foreign firms trampnot and do not fetch land as all land remains the property of the Chinese government activity. However the lease system provides foreign firms and corporation access to land for well-nigh a period of 50years after which the lease backside be renewed.There was a case of McDonalds in Beijing who were forced out of their property by the government during the contract period (China unique, 2013). This spells an unstable working environment for nespresso. ECONOMIC FACTORS Economic factors include, Unemployment rate, exchange rate, pompousness, interest rate, consumer discretionary income, labor cost. Unemployment According to the ministry of human resources and affectionate security of the PRC, there has been a significant decrease in unemployment rate in China from 4. 10 in the last quarter of 2013 to 4 percentage in the second quarter of 2013 (Trading economics, 2014).This will increase salaries and wages due to scarcity of labor as only few of the population are unemployed. Similarly, Chinas inflation rate as reported by National Bureau of Statistics of China was at 2. 50 percent in January 2014 (Bloomberg business week Jan. 2014). This has caused a lessening in unemployment and an increase in wages. This might mean an increase in sales for western brands like nespresso and luxurious brands. According to ban and company opulence corkings purchases has slowed down by 7percent as Chinese shoppers now do their luxury shopping abroad (Ban and company 2013).This might not be too good for foreign companies in china but it shows how passionate Chinese are for luxury brands. Chinas GDP were recorded at 7. 7 percent (9. 4 one million million USD) in the fourth quarter of 2013. (Bloomberg business week Jan. 2014) The above information shows that Chinas economic environment would promote and facilitate business activities. (Trading economies, 2014). reject unemployment rate implies high purchasing force-out of customers. Inflation will affect nespresso because suppliers will demand more. High interest rate means high go across on e nthronement.The higher consumers discretionary income, the higher their purchasing power especially for premium products like the nespresso brand. POLITICAL FACTORS. Factors present in the political environment include Political Stability, government involvement, trade barriers (tariff and non-tariff) Political stability The three decades of reform in china has led to both a political and sociable landscape. (China daily Feb 2014). China has a unique form of political risk which is a constant battle between the central government and local government over applicable laws.For Nespesso, this stability and a clear understanding of local law would guarantee a stable business environment in the long run. Government involvement The purpose of this is to value domestic firms. (Protectionism). Government may impose barriers (tariff and non-tariff) on imports or foreign investment in order to protect domestic industries and to reduce competition. Although china has continuously opened its m arket for foreign investors, it has in addition place restriction on some foreign businesses in authoritative industries.For instance the restriction on American producers of autos, beef and steel into its market. (Bloomberg news April 2013) TECHNOLOGY. engine room when applied to work makes it easier, quicker and sometimes more efficient. The level of technology. Technology is inputs that improves an organizations output. Technological factors includes machinery, communication, earnings penetration, transport and logistics, social infrastructure. Internet penetration and logistics. See question 2 THE MICRO ENVIRONMENT INDUSTRY depth psychology PORTERS FIVE FORCES.Local suppliers include Yunnan Zheng cocoa bean co ltd, Baoshan Yatong drinking chocolate commercial co. ltd, Dehong Hogu coffee co ltd, Yunnan Changshengda investment co. ltd, Kunming Qianxi industry and trade co ltd, Acme Fate international ltd (Alibaba, 2014). This shows that the supplier power is low because the re are so many suppliers in the industry. Power of buyers (customers) With over 14million people in shanghai and other major cities of china and the tea drinking tradition of the Chinese people, there tend to be a high buyer power amongst customers.Also, the quest for luxurious band amongst Chinese consumers tend to influence buying power Competitors The level of competition in china is high not meet for coffee consumption but also for other het drinks. In terms of luxurious coffee key players include Starbucks, costa, McDonalds, 85 degrees, pacific coffee etc. research from Mintel has shown that there has been an increase in the number of cafes from 15,898 to 31,283 between 2007 and 2012. (China briefing, 2013).Threat of new entrants With the existence of so many players in the coffee industry it can be concluded that there is high threat of new entrants because it may seem that coffee business in China is attractive. Analysts say there will be a continuous increase in the consum ption of instant coffee. (Euro monitor international). Industry rivalry Competition is intense in the coffee industry in china as key player continue to compete in different ways. According to reports, there is a continuous urge on for market share, who has more coffee shops etc.As Starbucks plans to have 1500 stores in china, costa coffee has stated their intention to increase its number to 2500 by 2018. come near and Starbucks has been competing for dominance of chinas coffee market for the last decade. While nestle has focused on being a ubiquitous brand, Starbucks has targeted the upper tenderness class. (Context china) QUESTION TWO According to reports, China has 618million internet users. 80percent of this number are mobile internet users. (ZDnet, 2014). The outbreak of mobile internet users drove the number from 500million as at December 2013.With this number of internet users, a firm would have no problem carrying out online sales, advertising, or communicating with its c ustomers. A report by adage confirms that Taoboa and Tmall, two of chinas largest e-commerce company broke their last years sales record via the internet. Therefore many firms are capitalizing on the power of the internet by doing series of online promotion. (Adage, 2013) Online retail sale according to Bloomberg, went up by 2percent last year (adage, 2013). The surging internet purchase indicates that Chinese consumers are moving away from bricks and mortar outlets for their shopping.Opportunities of online CRM and sales include Wider reach. Using the internet, nespresso can keep up with a large number of its customers on a daily or weekly bases. Advertising. Nespresso can also use the internet to advertise its product to millions of customers at the same time. This could be cheaper to operate too. Segmenting purposes. The record of customers and their forward purchase can help nespresso in automatically segmenting it customers based on purchase history Feedback and adjustment. Cu stomer feedbacks is very important as these information can be used in making services or products better.Despite the attractive and promising nature of using the internet, investors and firms should also consider the drawbacks of using the internet for sales and communication. The Chinese government recently just imposed a new law regarding e-Commerce in China. The law stipulates that real names registration of sellers on third party platforms, strict seven days return policy, and also online behavement market place must safeguard users privacy. (Pac net services, 2014) Another report says the government is imposing a law where all consumer to consumer online trading would have to register for a business license andalso pay taxes (China daily, 2014) Legal system.There are different legal restriction and regulation from government and regulatory bodies. Payment environment the cash payment culture of the Chinese creates difficulties for online shopping. International credit cards a re not accepted in virtually online shops. There is unavailability of credit card payment in most transactional websites. The online payment system in china is still at an infant stage. Logistics network environment there is a restriction on foreign investment of logistics companies.Limited choices of delivery therefore, much more time is spent on delivery (jitm, 2007). QUESTION THREE Despite the large number of internet users I personally would recommend that nespresso adopt another marketing strategy as it will be very harmful to assume that the nespresso club would work in the Chinese market. From careful observation of the forces at work in the Chinese market environment, I can say that there is high level of government protectionism and regulation on internet businesses (Ecommerce) that tends to favor Chinese owned firms and businesses.Report has it that not only were a lot of websites blocked in china, there were also a Chinese replacement. Sites blocked include Facebook, yah oo, google, twitter, YouTube etc. according to report, the British newspaper The Guardian along with The New York times and Bloomberg news has been blocked in china for over a year. Motives for this act remains unknown (Taipei Times, 2014). Nespressos use of the internet is limited as not so much can be achieved due to duty tour by the government therefore using the internet could hinder performance as there is too much interference from the government.Nespresso should adapt its marketing mix to overcome the current situation of internet insecurity so as to reduce reliance on the internet. Though the internet can be used to position the nespresso brand image in the minds of the consumers for sales, or advertising or customer relationship but it wont be wise business decision to apply the nespresso club concept in China because the government can decide blacklist them just like the case of Facebook.Nespresso should create more awareness about its brand to the Chinese public especial ly the less educated ones explaining the difference between house coffee and the nespresso brand Lastly, since there is already a tea drinking tradition amongst the Chinese population, nespresso should consider a local adaptation which involves offering other kinds of hot drinks so as to have a variety of products for it ever growing tea drinking customers.

Importance of selected accounting and related courses as preparation for a management accounting career Essay Example for Free

Importance of selected invoice and related courses as preparation for a counsel accountancy passage EssayThe heart of the global economy is undergoing a tremendous growth, which has created favorable conditions for professional development business relationship occupational group paths.. The present blood market is faced with competition and education in a given career choice broadens opportunities. There are numerous types of jobs for individuals to pursuit in the theater of accounting with specific requirements for career ranks and particular career clusters. Previously, educators and parents have played a significant role in assisting students choose career paths perceived to be related to economic development and overall economic-driving career path. rush clusters demand similar fundamental education and training, skills and knowledge, and career pathways. Also, accounting career, just like other(a) fields produces the professionals the opportunity to rise along th e career ladder from access train to elder most aim.Accounting is the study of the procedure used by a subscriber line to track expenses, income, assets, and liabilities over time and at the same time adhering to reporting standards. Accounting career deals with the reporting, recording, and analysis of the financial trans shapeions of a business. patch many people think that accounting is a complex career, it is not much about subtracting and adding of numbers, yet about comprehending what those numbers mean and demonstrating the ability to rehearse and reach the numbers in an approach that benefits of a business organization. Essentially, accounting revolves around the preparation and analysis of financial statements, which significantly evaluates the success or failures of the company. Accountants act as middle-men between the decision-makers and business activities. As such, they record data from transactions and translate it into a meaning and useful information useful to the management, stockholder, customers, employees, government agencies and creditors. depict moreFirst Poem for You EssayAccounting Career Cluster Accounting clusters in accounting involve providing analysis and interpretation of financial records in order to prepare financial records for regulatory authorities. The job clusters in accounting include impose advisor, auditor, budget analyst, accountant, and actuary. Clusters in accounting encompass career pathways that record, classify, analyze, summarize, and communicate a business financial information for management decision-making.Public Accountants Individuals in public accounting are utilise by public accounting degradeds. They offer a range of accounting activities from financial analysis, statement preparation, private businesses, public firms, non-profit entities and government agencies. Most public accountants are certified public accountants. The most vernacular requirement is a CPA certification, yet there are some other accountings certificates as well, including certified fraud examiner, certified management accountant, and enrolled agents for those specializing in tax. The entry level of a public accountant is a bach degree in accounting or finance and proficiency in Microsoft Office applications. A mid-level public accountant must have a CPA certification an advanced degree like an MBA with a focus in accounting or MAcc is useful (Birrer, 2009). Senior level public accountant requires all the mid-level entry requirements with an MBA, or a MAcc is recommended.Financial Accountant These are accounting individuals that prepares the financial statements ground on the general ledgers besides participating in significant financial decisions involving M A, long-term and financial projections. Financial accountants, Birrer (2009) explains, are concerned with how the performance of a company is represented by outside party, loss and cash flow to managers and shareholders. Profession als in financial accounting career path follow the Generally judge Accounting Principles set by Financial Accounting Standards Board (Birrer, 2009). The requirements of an entry level a Bachelor of Arts, Bachelor of Science or Bachelor of business administration. Furthermore, knowledge of bookkeeping, accounting software, accounts payable and receivable. A CPA certification is mandatory for any accountant working for a public company registered with Securities and Exchange Commission. The senior level, however, requires a bachelor in accounting degree or finance or a graduate degree in finance such as MBA. Career paths for financial accountants include staff accountant, bookkeeping, accountant, financial accountant, financial controller, and chief financial officer at a senior level.Management Accountants These are individuals employed by public or private companies to support their goals by performing tasks such as budgeting, asset management, cost management, and performance evaluation. Management accountants develop their career to become budget analysts that are responsible for developing and managing financial plans of an organization. There is also a cost accountant profession that kit and boodle with consulting, corporations or accounting firms in retail and manufacturing sectors. Management accountants, another career path, involve participation in decisions about capital budgeting, business analysis, and shaping business strategy in spite of appearance a company. Management accountants require a bachelors degree in accounting or finance and strong technology skills, particularly, in Microsoft outgo (Ankers, 2007).Career LadderPublic Accountant According to Institute for Career Research, (2006) reports that the entry level of a public accountant is defined by the types of roles, requirements and job description of pubic accounts. An entry level is a staff accountant, tax personal, or a junior auditor at an accountant firm. Rising through th e ranks, the middle level of a public accountant is a senior associate/accountant or tax or a manager for the audit in an accounting firm. The highest accounting rank of a public accountant career path is a senior partner/partner or director of a firm also, a certified public accountant in private practice and a corporate accounting executive or a CFO in a private company. In the senior level, executive accounting oversees audits tax, drives strategy and business developed and manage client relationships. CPA in private practice, however, works with clients on tax issues, audits or budget analysis. Finally, a CFO conducts senior level management accountant responsibilities.Financial Accountant The entry level of a financial accountant is a bookkeeper, accountant or a staff accountant for individuals with bachelors degree in arts, science or BA. along the ranks, there is a financial accountant, senior financial analyst and a senior accountant for individuals with all entry level requirements. Besides, strong communications and analytical skills are necessary. The professionals must also demonstrate knowledge of financial regulation. The top most financial accountant career paths include financial director, chief financial officer and a financial controller. These positions require all mid-level entry requirements alongside excellent managerial and interpersonal skills, high standards of accuracy and integrity and a bachelor degree in accounting or finance with MBA desirable (Institute for Career Research, 2006).Management accountants entry level becomes staff accountants, junior internal auditor, cost accountant, and a tax accountant. Along the ranks, the professionals become accounting managers, senior internal auditor, and a senior accountant. Moreover, the senior-most level is a controller, CFO, director of finance or accounting. While the entry level requires a bachelors degree, along the ranks, a senior most position in management accountants requires solid management skills, track record of leadership and excellence in the field and knowledge of the organization and accounting principles of United States.Conclusion Discussing career clusters and ladder is such an interesting assignment to establish a solid career path. Accounting professionals are tasked with responsibilities in various career paths and different job ladders. In overall, the accounting field requires professionals to achieve a bachelors degree in accounting or finance alongside special skill and knowledge such as communication, computer software, accuracy, integrity, management skills and overall accounting principles.ReferencesAnkers, R. G. (2007). Opportunities in an accounting career. hot York Educational Books Division of Universal Pub and Distributing Corp.Birrer, G. E. (2009). Importance of selected accounting and related courses as preparation for a management accounting career. Ann Arbor, Mich University MicrofilmsInstitute for Career Research. (20 06). Career as a certified public accountant CPA crunching the numbers and advising businesses and individuals on how to manage their financial affairs. Chicago Institute for Career Research.Source document

Dairy Industry Of Pakistan Marketing Essay

Dairy Industry Of Pakistan marketing EssayThe dairy farm industry of Pakistan is a very competitive industry and has huge potential. Unfortunately, dairy processors in Pakistan still have miles to c everywhere before they domiciliate exploit full benefits of this industry. The draw drudgery of the country has non been up to the mark and as a result the demand for dairy products outweighs the supply. Traditionally, people living in urban atomic number 18as preferred to gull fresh milk delivered to their homes by Gawallas. However with the passage of time, as people became more and more health conscious there was a shift towards the use of goods and services of UHT milk and its demand has been increasing ever since. In the UHT milk segment, pixilateds like Nestle Pakistan restrain and Engro Foods Limited have emerged as leading grocery store players. These fast(a)s with their good deal of financial resources have made huge investments in receiveting state of the art tech nology, manpower and strengthenceing their promotion efforts. Despite the item that local dairy processing industries have been able to match the quality standards of Nestle and Engro to a greater extent, these tights lack in their merchandiseing efforts. noon Pakistan Limited is one much(prenominal) firm which is being effected due to poor marketing efforts and has non been able to reap the benefits of the industry in which it operates.Noon Pakistan Limited is a punt of the Noon Family and has been marketing its products under the rat name of Nurpur. The firm enjoys market leadership in the stratum of butter. Initially when the firm launched its UHT milk the market reply was good. However with the passage of time, the trademark performance of Nurpur UHT milk has deteriorated due to mismanagement of marketing efforts. While management claims that they atomic number 18 able to sell whatever they produce, the market survey results prove that the prevailing performance of t he grass has not been up to the mark. The firm relies on the selling concept which is a short term burn up and undersized emphasis is being devoted to the concept of brand building. It is the need of the hour that Noon Pakistan Limited adopts a recollective term strategic near if it wants to secure its position in the market for grades to come.To study the issue being faced by Noon Pakistan Limited, a rigorous Literature freshen up was conducted followed by interviews with employees of the firm, retailers and consumer surveys. Financial analysis and comparison with Nestle and Engro was done. Even though Noon Pakistan Limited does not match the financial strength of its competitors, there be many ways in which the firm can improve its position in the market.The first step in building strong brands is to ensure that the brand has a high salience. The brand should have top of the mind recall and recognition. Unfortunately the survey results analyzed using SPSS softw ar proved that Nurpur milk is not the first brand which comes to the mind when a consumer wants to purchase UHT milk. Majority of the respondents could not even recall any advertisements of Nurpur milk. A major(ip) proportion of the respondents likewise highlighted the fact that Nurpur milk was occasionally short in the market. The results of the retailer interviews also prove that Noon Pakistan Limited has to improve its trade promotion schemes as majority of the retailers were not satisfied with accredited distribution practices of the company. The retailers highlighted the fact that the company should improve its promotion activities so that consumers start demanding Nurpur milk.Due to weak financial resources, Noon Pakistan Limited should implement alternative strategies to maintain its position in the market. The firm needs to invest in consumer promotion activities like in store sampling and taste trials. The firm also needs to focus on its BTL activities in order to strengthen the p erceptual positioning of the brand in consumer mind. The firm needs to revise its compensation policies with retailers and start providing goods on a credit basis to those retailers who have a good reputation in the market. In short, Noon Pakistan Limited should revise its current practices and operations. The firm should let go its old concept of selling and instead focus on building the equity of its brands if it wants to strengthen its position in the market for the future.2.INTRODUCTIONThe Noon GroupThe Noon Group of Companies is being managed by the Noon family. The group has qualified and experienced professionals. The Noon Group of Pakistan strives to improve its profitability and bulwark its stakeholders interest while maintaining highest quality standards and serving the community (About Us Nurpur Foods, 2012).The Noon Group of Companies has non-homogeneous business ventures and Noon Pakistan Limited is one such moneymaking venture of the Group. Apart from Noon Pakista n Limited a brief description of the other business ventures ar as follows-1. Noon Sugar Mills LimitedThis venture was incorporated in 1964 and manufactures white sugar. Initial crushing capacity was 1ergocalciferol MT of sugarcane which has been annexd to 4000 MT over the passage of time. In 1986 an alcoholic beverage distillery was setup to manufacture industrial alcohol. The total number of people employed is 683 and currently efforts are underway to increase the crushing capacity to 8000 MT/day (About Us Nurpur Foods, 2012).2. Pioneer Cement LimitedPioneer Cement Limited was incorporated in 1985 with a total investment of Rs.2660 million and return capacity of 630000 tons per annum. The plant is situated in Chenki, Khushab. The project was financed by a consortium of foreign lenders conduct by the Asian Development Bank. Efforts are underway for another line having a capacity of 6000 MT/day (About Us Nurpur Foods, 2012).3. Noon worldwide offstage LimitedNoon Internationa l Private Limited is a trading company which was established in 1972. The company employs 43 people including a team of 15 professional sales engineers. This firm represents various international companies of repute in Pakistan and markets their equipment in the fields of textile, power generation, sugar, fertilizer, chemical, steel, cement, food and milling (About Us Nurpur Foods, 2012).4. Textile Technics Private Limited corporate in 2004 with a total investment of Rs 100 million, Textile Technics is a joint venture between M/S Blue Reed of Spain and Noon International Private Limited. The project has a production capacity of 22000 meters of reed per annum (About Us Nurpur Foods, 2012).5. Textile ServicesTextile Services was established in 1994 and provides services to over 200 customers of Sulzer Textile Projectile Weaving Machines. The company employs 32 people and provides training, technical service and spare parts for clients (About Us Nurpur Foods, 2012).Noon Pakistan Limite dIncorporated in 1966 with a total investment of 553 million, Noon Pakistan Limited produces various products namely Butter, cease, UHT milk, HCLF, Pasteurized milk, Flavored milk, Juices, Water, Desi ghee, Honey and Jam. Installed capacity of the plant is 72000 Liters/2 shifts and there are 700 employees. Noon Pakistan Limited has been marketing its products under the brand name of Nurpur. The plant is located in Bhalwal, Sargodha while the head office is situated in Lahore (About Us Nurpur Foods, 2012).The company has not only built a strong reputation over the past years but has also been able to offer a strong product portfolio to its consumers. Noon Pakistan Limited believes in optimum utilization of resources in order to secure the interests of major stakeholders and fulfilling its obligation as a accountable corporate citizen by serving the community. The company also utilizes rigorous quality control procedures at all stages to ensure supply of quality products to consumer s. This has allowed the firm to increase its turnover from Rs 311.7 million in 2004 to Rs 2436.41 million in 2011 (Company Profile Nurpur Foods, 2012).The year 2011 was a challenging year for Noon Pakistan Limited. Energy Crisis, security situation match with devastating floods had exerted significant pressure on the economy and cost of living. Higher inflationary trends continued impacting their key products particularly related to fresh milk when shortages led to a cost increase of 16% compared to last year. Additionally, higher growth of their products led to severe filling capacity constraints and the market demand could not be met fully. Despite all these challenges, the management made serious efforts to achieve performance objectives by effective product mix, controlling fixed costs and locating unused-fangled cheaper sources of raw material. Economic trends, prolonged gas and electricity outages, severe competition in selling brands and procurement of raw milk are not exp ect to ease out during the coming months. Due to reduced buying power, trend in the market is changing fast as consumers are looking for cheaper products in small packages. Therefore the management at Noon Pakistan Limited has made plans to reassess the market requirements and also further improve their production efficiency (Noon Pakistan Limited, 2011). lotThe vision statement of Noon Pakistan Limited is as follows-Our vision at Nurpur is to be a transformative force in our community and world at wide-ranging and to serve as a model of a sustainable business alternative that nurtures accessible and economic well being in an environmentally huffy manner (Our Vision Nurpur Foods, 2012).MissionThe mission statement of Noon Pakistan Limited is as follows-Nurpur is committed to supplying the consumer and customer with the finest, high quality products and to be a leading industry in healthy and nutritious products. Nurpur supports these goals with a corporate philosophy of adhering to the highest ethical conduct in all its business dealings, treatment of its employees, and social and environmental policies (Our Mission Nurpur Foods, 2012).Core valueAt Noon Pakistan Limited, consumers are at the forefront of everything they do. The core values of the company include the generation of Ideas that can be constantly challenged to develop next generation solutions, to conduct business openly and fairly while competing fiercely at the same time, to encourage teamwork with single(a) flairs, to set tough goals that can be challenged and beaten, to value preservation of the environment and ensure sustainability of organic agriculture, to value mutually supportive transactionhips among members of local and global communities (Core Values Nurpur Foods, 2012).Awards and CertificationsNoon Pakistan Limited has won many prestigious awards and certifications which are First dairy company in Pakistan to be certified under ISO 220002005, Brand of the year award (2006-07) in t he category of Butter, Brand of the year award (2007-08) in category of Butter, Cheese and flavored milk and Brand of the year award (2008-09) in the category of Butter (Certifications Nurpur Foods, 2012).Three years production snapshotPRODUCTIONUNITS201120102009UHT Milk/teatime whitenerLiters30,940,07920,385,29016,246,333UHT Flavored milkLiters4,668,0714,075,4072,498,299UHT CreamLiters71,381461,722345,580ButterKilograms986,3351,011,925862,622Milk powderKilograms927,9431,160,508930,894CheeseKilograms203,146206,508194,020GheeKilograms34,37152,19031,331Pasteurized MilkLiters4,911,7782,663,2941,806,733Loose creamLiters3,490Jams and honeyKilograms34,03242,81223,735JuicesLiters4,421,39910,341,16010,402,443Adapted from the Annual Report (Noon Pakistan Limited, 2011).The production snapshot over the years shows that the production of UHT milk/Tea whitener, UHT flavored milk and Pasteurized milk has increased from 2009-11 while the production of UHT cream, Butter, Milk Powder, Cheese, Ghee, Jams and Juices has decreased from 2009-11. Loose cream was discontinued in the year 2011. The focus of the firm remains on strengthening its position in the UHT milk segment.The Purchase partTo study the operations of the Purchase Department, two interviews were conducted with the Purchase Manager. The findings of the interviews have been use to describe the function of the Purchase Department.The purchase surgical incision is responsible for purchasing all materials required by the head office and plant other then milk which is purchased at the milk collection centre in Bhalwal. Materials which are purchased by the department range from ordinary items like office and plant nonmoving to complex materials like Flavors, Spare parts for plant equipment and transportation vehicles, Chemicals, Fuel and everything related to the manufacturing process, Logistics and day to day operations. Demand for requisition comes from the factory and approval has to be given by the Managing Dire ctor. The purchase department currently has 4-5 employees. The purchase department stays in coordination with the plant and suppliers through phone and email and as such no software is currently being used by the department. The department uses a manual system of keeping records and storing files. The purchase department always keeps 3 copies of requisitions and delivery challans. One copy is sent to the plant, one copy is maintained with the purchase department and one copy is kept by the Purchase Manager. The major suppliers of Noon Pakistan Limited are SMC, Sitara Chemicals , Jason Foods and Danisco. Everyone is involved in the purchase process including the worldwide Manager, Purchase Manager and people from the plant. Payments to suppliers are made either on cash or credit through the head office. Credit terms depend on contacts and relations with suppliers and can range from 15 days up to a month. According to the Purchase Manager, Noon Pakistan Limited believes in maintainin g healthy relations with Suppliers and this is one of the key strengths of the department. The primary reason given for this was that Juices and Milk factories in Pakistan have no second option since suppliers are limited and few. They have to purchase materials from the specified suppliers and bargaining power of suppliers is high in this moot. However if relations are good with suppliers not only do suppliers cooperate but may also be lenient in terms of credit. In this regard price does not play a major issue but a greater issue is that of availability of materials from suppliers. The Purchase Manager also verbalise that in case of materials inevitable from local suppliers, the purchase department is given no time and purchase has to be made immediately. However when imported materials are required from foreign suppliers, the Purchase department is informed in advance as shipping takes time. There is no fixed pattern of purchases made end-to-end the year and it all depends on plant and market requirements. The quality of materials purchased is checked at the plant and if there are defects the merchandise is returned to the supplier. The Purchase Manager also stated that there is no HR department as such and the performance of the purchase department is monitored from the plant and by the Managing Director (Ashraf, 2012).DELIVERY CHALLANNoon Pakistan Limited1st Floor, Mustafa Centre, 45 F, Main Market, Gulberg Lahore PakistanNo._______ Date_________To,Manager, Noon Pakistan Limited, BhalwalThe following goods have been dispatched to you by Truck No_____________SRDescriptionQty. enumerateSupplierRemarks sympathetic Sign and Return Duplicate____________________ _________________Malik Mohammed Ashraf Bhalwal Store root word Company Internal DocumentsNOON PAKISTAN LIMITED, BHALWALDEMAND OF STORE TO BE PURCHASED DEMAND NO______DATE____________SRItem encryptNomenclatureSpecificationNameA/UQtyRequiredStock in HandLastPurchaseDateRate/UnitAmountRemarks_________ ___ _______________Store Manager General ManagerSource Company Internal DocumentsThe trade DepartmentTo study the operations of the Marketing Department of the firm, two interviews were conducted with the Marketing Manager.Marketing research activities are outsourced. The Marketing Department purchases monthly reports from antithetic marketing research agencies like AC Nielson and Tetra Pak. In this way the marketing department stays in touch with the latest trends and competitor activities. The Marketing department comprises of one marketing manager and a brand manager. The Marketing Manager reports to the General Manager of Marketing and gross sales while activities of the brand manager are monitored by the marketing manager. The brand manager is responsible for dealing with various agencies as all marketing research data and ATL as well as BTL activities are outsourced. Some of the agencies with which the marketing department works are SABB Marketing, Time and Space, Orient, H RK Communications, melodic phrase Communications, TOPAZ Communications and ADZ Communications. These agencies prepare designs of print ads and commercials. The brand manager discusses the various designs with the Marketing Manager and after making necessary amendments and recommendations approval is given to Marketing agencies. The Marketing Department does its planning in the beginning of the year in coordination with the sales Department. A monthly, yearly and 5 year plan is made. The Marketing Department is consulted in all strategic decisions made at the corporate level. There is no fixed method for determining the budget allocated to the Marketing Department and it all depends on various factors like last years profitability and market performance of various brands available in the market. In 2012, three new brands by the name of Yogo Yogo, Dairy Rozana and Jalwa have been launched. The Marketing Strategy of Noon Pakistan Limited is Differentiation strategy. However the strat egy to be adopted for each brand depends on the market performance and competitor activities. Since UHT milk is difficult to differentiate, the current strategy being adopted is to position it as a milk which is enriched with vitamins needed for healthy growth and development. The target market of UHT milk is Housewives and working females as well as males. Different SKUs are being used to target different Socio Economic Classes like the 1000ml pack is targeted for SEC-A while the 200ml and 250ml packs are targeted towards low income households. The main competitor brands of Nurpur Milk are Olpers, Milk Pak, Good Milk and Haleeb. The marketing department does not go for an offensive strategy because Nestle and Engro are huge giants with bundle of resources. Noon Pakistan Limited can be classified as an analyser because it is operating both in a stable and dynamic market. Another reason for not adopting an offensive strategy is that volumes are low. Importance is not given to gain sh elf space because production volumes are so low and everything sells out due to high demand of UHT milk. Recently a new brand by the name of Dairy Rozana has been launched as a flanker brand to compete with the Dairy Omung of Engro. The main weakness of the Marketing Department is that very little attention is being paid towards building brand equity. The department is focusing on increasing sales which is a short term approach sooner than focusing on building their brands (Khan, 2012).organisational Chart of the Marketing DepartmentSource Internal Company DocumentsThe Brand Manager is responsible for dealing with various Marketing Agencies and reports to the Marketing Manager. The Marketing Manager reports to the General Manager of sales and Marketing (Khan, 2012).The Sales DepartmentTwo interviews were conducted with the Sales Analyst of the firm to get insights regarding the operations of the Sales Department.The organizational structure of the Sales Department comprises of the General Manager of Sales and Marketing, National Sales Manager, Regional Sales Manager, Area Sales Manager, Field Managers and Sales Officers. The job description of the Field Manager and Sales Officer is the same but position of Field Manager is superior because those Sales Officers whose performance is consistently outstanding are made Field Managers. Territories have been assigned according to location and comprises of Central Zone, Southern Punjab zona and Northern zone which includes RWL/AJK, Hazara belt and Pakhtoon.K belt. Distribution is limited in Quetta and Multan because of heavy freight expenses. The process of forecasting yearly sales is that last years closing sales are doubled and the amount is set as the Sales Target for the next year. Sales Quotas are assigned to Salesmen depending on the Area and potential of salesman. Other factors which are taken into account while assigning quotas are the seasonality issue because milk production and its demand fluctuates throug hout the year. There are more than 280 distributors all over the country and each Sales Officer has to monitor and look after three to four distributors. The Sales department also relies on individual projections from the Sales Team when deciding upon monthly and quarterly targets. If a salesman is unable to achieve his target in the specified time, he has to achieve both, the remaining target as well as the target allocated in the next period. If targets are continuously not being achieved the Salesman is fired. The salesmen who achieve targets are awarded with bonuses and cash rewards. In order to actuate the sales team, a sales competition is held and winner of Sales Man of the Year is rewarded. Besides having a Sales competition, vacation trips are also mean to motivate the Sales Team. If targets set in the year 2012 are met, the entire Sales Team will go on a vacation to Dubai on the companys expenses. Noon Pakistan Limited has also started exporting its products to countries like England, Kenya and Afghanistan. The documentation process to export products involves the Performa Invoice, E-Form Attestation, Commercial Invoice, Packing List, Certificate of Origin and Analysis Report (Butt, 2012).Organizational Chart of Sales DepartmentSource Company Internal Documents production Portfolio and Price ListProduct PackingUnit/CtnRetailer Margin work PriceConsumer Price1.UHT MilkCtnsUnitsCtnsUnits1000ml126.09%101884.83108090200ml244.35%39116.2940817250ml275.97%58621.7621232.Chai mixCtnsUnitsCtnsUnits250ml276.38%53319.7456721200ml245.97%38516.04408173.ButterKGsUnitsKGsUnits200gm308.00%46392.6500100100gm6012.70%48848.85505550gm12013.20%53026.56003020gm30013.20%53010.66001210gm60013.20%5305.360061Kg white2011.80%850042595004754.CheeseCtnsUnitsCtnsUnits200gm cottage429.10%69301657560one hundred eighty200gm slice3616.10%55801556480180225gm chedder4014.90%59201486800170225gm spicy4014.90%59201486800170225gm mozarella4014.60%6980174.58000200450gm chedder2013.40%68803 447800390450gm mozarella2013.60%8800440100005001.8Kg mozarella413.10%51281282580014501Kg slice813.60%507263457607201Kg slice (KFC)813.60%507263457607202Kg Chedder412.10%3924981440011005.CreamP/TrayUnitsP/TrayUnits250ml274.20%120044.44125046.36.Pasteurized milkP/TrayLitersP/TrayLiters1000ml1011.70%6006067067500ml2013.30%60030680347.Flavored milkCtnsUnitsCtnsUnits250ml1213.30%23319.4226422200ml1212.10%21417.83240208.Pure juicesCtnsUnitsCtnsUnitsApple 1000ml126.10%7926684070Guava 1000ml126.10%7926684070Orange 1000ml127.10%8407090075Pineapple 1000ml126.10%7926684070Mango 1000ml126.10%7926684070Apple 200ml2411.80%32213.4236015Orange 200ml2411.80%32213.4236015Mango 200ml2415.40%31213360159.Yogo yogoCtnsUnitsCtnsUnits200ml128.70%276233002510.Desi GheeCtnsUnitsCtnsUnits1Kg67.50%2232372240040011.Jams1.5KgUnits1.5KgUnits strawberry 15gm60014.30%3853.854404.4Apple 15gm60014.30%3853.854404.4Marmalade 15gm60014.30%3853.854404.4Honey 15gm60014.30%3853.854404.412.Dairy Rozana1.5KgUnits1.5KgUnits10 00ml126.12%73561.2578065250ml276.11%45816.964861813.JALWACtnsUnitsCtnsUnits250ml276.21%48317.8951319200ml245.88%34014.1736015Source Company Internal DocumentsMarketing rumple of Nurpur UHT milkNurpur UHT milk has been positioned as a milk which is enriched with vitamins needed for healthy growth and development (Khan, 2012). The milk is packed in Tetra Aseptic Packaging which allows long lasting storage and shelf space. Currently three SKUs are available in the market which are 200ml, 250ml and 1000ml. Initially the pricing policy adopted for Nurpur milk was market penetration pricing, which means prices were low compared to competing brands. Recently the pricing policy has been changed and now the pricing policy is competitive pricing policy as shown -Product PackingUnit/CtnRetailer MarginTrade PriceConsumer Price1.UHT MILKCtnsUnitsCtnsUnits1000ml126.09%101884.83108090200ml244.35%39116.2940817250ml275.97%58621.762123Source Company Internal DocumentsDue to low volumes produced the company has adopted the policy of selective distribution. The company offers various discounts to retailers to push their products into the market (Khan, 2012). The indirect distribution expect being used is shown below-Source Company Internal DocumentsDue to limited marketing budgets, the marketing department has to promote most of the products through on a lower floor The Line(BTL) activitie