Revenue Leakages, Prevention and Internal Controls in MMDAs

Revenue Leakages, Prevention and Internal Controls in MMDAsAPPLICATION OF THEORIES TO REAL LIFE SITUATION3.0 IntroductionThis chapter is organized into four parts, with the off situate printing part dealing with explanation of the nature of paradox in LEKMA, the second part is on the solutions provided by the questioners to the problem, the third part talks about the contributions of the students to LEKMA gross mobilisation and prevention with the last part drawing conclusion on the chapter.3.1 Explanation of the Nature of Problem in Organization on that point had been an increasing look at for fiscal decentralization in both developed and developing countries due to the inherent benefits in terms of infrastructural development and quality service delivery. The pertinent principal here is, has this been properly implemented at LEKMA? What atomic number 18 the challenges and the way forward with counts to fiscal decentralization in LEKMA?In view of the st identifygic location of the assemblage in the country, thus, its train position between Tema an industrial hub of the country, and Accra, the capital city of Ghana, LEKMA is well placed to generate enough internal Revenue to meet its recurrent expenditure and local infrastructural development pick outs.However, the slur in the Municipal manufacturing (LEKMA) regarding Internally Generated Funds (IGF) performance showed huge gaps between witnessed grosss and reported actuals. sign projected figures had to be revised downwards through mid- year bud contain review process in assign to meet Functional Organizational judgment Tool (FOAT) benchmarks as a result of big tax leakages from the system. This reflection does not depict the full potentials of the aggregation and the analysis below give evince to back the statements made higher up using 2014 and 2015 composite bud impersonates of LEKMA. The 2014 composite budget of LEKMA projected GH 5,710, 975.00as initial taxation target to be col lected internally (IGF). However, only 54.13% of the projected figure was realized representing GH 3,091, 081.06by the end of the fiscal year. The trend in 2015 fiscal year was not anything different from the previous years achievement. Out of the budgeted receipts enhancement of GH 6,889, 512.00to be collected internally, only 62.51% was realized, representing GH 4,306, 966.40in nominal figures. The worse performance which threw the whole Municipal accumulation into disarray was recorded in 2013 fiscal year. The Municipal Assembly had in its Composite budget GH 4,907, 779.40 as the amount to be mobilized internally. Only 44.87% of the projected amount was achieved, representing GH 2,202, 178.08in absolute terms.The Internal auditors report (2013) of the Municipal Assembly revealed that, taxation collectors were indulging in under carboning. This is just one of the numerous taxation mobilisation malpractices confronting LEKMA. Sixteen tax revenue officers of the Municipal As sembly were interdicted in connection with the above mention financial fraud. The report of the auditors also showed a lot of revenue leakages in the system due to weak internal controls and prevention mechanisms. The gravity of the situation also stems from the fact that, the units who are responsible for these internal controls are also handicap in terms of financial and non-financial resources. This prevented them from executing their constitutionally mandated duties and hence the massive leakages of IGF revenue. This worrying situation calls for an empirical researched that prescribes concrete solutions to the problems.To resolve this problem, a body of work design which gives the broad objective framework of the researchers enquiry (Brown, 2006) provided a basis for amass and analyzing the information to inform policy heraldic bearing. In order to put the nature of the problem in the right perspective and better analyze for solutions, a descriptive study was employ. The ma in purpose of the study was to describe the already existing strategies, challenges and the causes. In view of this, descriptive approach is best suited for the study. According to miller and Brewer (2003), qualitative technique aids the investigator to explore further potentials and challenges to achieve the desire objectives of the study. The researchers wanted to explore other strategies that could be utilize to repair revenue militarization and reduce leakages in the system. According to Neuman (2007), the subjects or concerns in the research design includes the purpose of the study, the type of investigation, the type of the sample which lead be used, the methods by which the required data will be collected, as well as the process that will be followed for the analysis. The study used the exploratory and descriptive approach to evaluate revenue mobilisation challenges in LEKMA. The research technique provided an opportunity for the researcher to interact with respondents in the field of study, which enabled the researcher to generate sensible data and information using multiple sources of evidence. According to Stake (1995), interviews techniques enables the researcher to achieve reality by drawing closer and acquiring involve in the phenomenon under study in order to understand the environment and its participants. Robinson (2002, p.178) defines case study as a strategy for doing research which involves an empirical investigation of a particular contemporary phenomenon inwardly its real life context using multiple sources of evidence. The topic under study is a case study because it is infeasible to study all MMDAs in Ghana concerning their revenue mobilisation. The research also aim at putting the theory into empirical test and unearth the challenges confronting LEKMA in terms of their revenue and expenditure.3.1.1 Data SourcesData used for analyses by the researchers came from both primary and secondary sources. The interview schedule was u sed to collect primary data. In using this pecker, the researcher considered all laid down ethical procedure in research (Stake, 1995). Primary data included interviews conducted by the researchers. Core wariness staff of the assembly as well revenue collectors and rate geters were interviewed to allow for more in-depth evaluation. The researchers conducted 34 interviews comprising fundamental personnel in revenue mobilisation across all the responsible departments of the Assembly, revenue collectors and rate payers. These are stakeholders play vital role in the in effect(p) mobilization of revenue for the Assembly. In addition to this, key officers interviewed concur the capacity to formulate and implement policies concerning IGF mobilization of the Assembly. The documentary analysis was do because documentary information is relevant in a case study research (Yin 2003). Seeking answers to the research questions required an examination of the organizations annual budgets an d financial statements.3.1.2 Target population and sampling technique The target population for the study was warmheartedness management staff of the assembly, revenue collectors and rate payers. Purposive and convenient sampling technique was occupied to select the respondents who could provide relevant required information and who were procurable to participate in the study. A small sample size was chosen because of the constraints time and money. Furthermore, the small sample was used as the study did not set out to test hypotheses but to gather expert opinions necessary in answering the research questions.Interviews were conducted with these persons. Excerpts of interview have been replicated as evidence in this report. A level of measured but subjective interpretation, in line with the subjective view and interpretive position taken by the researcher, was applied in analyzing respondents responses.3.2 beginning Provided for the ProblemUpon our review and analysis of both pr imary and secondary data gathered, the following are the proposed solutions to the challenges.LEKMA should adopt and implement software that will generate and lot a Unique Tax Identification Number to every tax payer in the database. This becomes a permanent code that identifies the business and the rate payer in case of none payment.Rates should be collected electronically through mobile money and other banking system. LEKMA should partner with the Banks which will provide an opportunity for tax payers to use their Unique Tax Code to pay at the bank and obtain notice. This will prevent fraud through physical capital intervention as reported in the challenges.LEKMA should employ the use of Geographical Information System (GIS) to identify old and new business and properties within the municipality. finished this computerized system, a comprehensive database will be built which will then improve the revenue collection.LEKMA should adopt one community one stakeholder meeting proj ect in addition to the town hall meetings for every fiscal year. This will promote awareness creation, transparency and account efficacy. Through this, rate payers and other stakeholders will get to know what their taxes are used for. Challenges much(prenominal) as lack of training, sensitization, transparency and accountability will be minimised.Refresher training for revenue collectors and contractors should be done on a regular basis in areas such as communications skills, customer relation ethics, revenue mobilization strategies, local ecesis Act, Assembly by-laws and other control mechanisms to ensure efficiency.LEKMA should advocate for the printing of General Counterfoil Receipt (GCR) with adequate security features so as to avoid duplication of the receipt by revenue collectors and contractors.Revenue targets should be set for collectors and contractors which should be closely monitored and supervised to ensure that the overall target of the Assembly is achieved.LEKMA sho uld intensify the prosecution of rate defaulters in accordance with the bye laws of the Assembly to ensure that rate payers meet their civic obligations as well as serve as a assay for future defaulters.Regular field monitoring and supervision should be carried out by the superintendents to ensure that revenue collectors and contractors are deterred from engaging in fraudulent activities. either revenue collectors should be bond and stiffer punishment meted out to those found in financial fraud.3.3 Contribution of Students to OrganizationThe contributions of the students to Ledzorkuku Krowor Municipal Assembly in terms revenue mobilization, leakages and prevention techniques cannot be over emphasized. Students professional and personal skills, experiences and capability are being leverage on to augment the expertise of the Assembly staff handling revenue mobilization and expenditure portfolios. The students also contributed immensely to the organizations revenue and expenditure pol icy decisions by collecting detailed information on revenue mobilization leakages and prevention to enable top management design and implement strategies with high level of efficiency. This has become very crucial given that LEKMA hardly meet their IGF revenue projections. Students also contributed to the deepening of fiscal decentralization in Ghana, Africa and the world at large through the findings and the recommendation from this study. The prime objective of decentralization is to take governance closer to the people, improve on quality service and infrastructural provision and to promote transparency and accountability in the expenditure of public funds. Students prescribed solutions in this regard which will increase revenue of the Assembly and subsequently leads to quality service delivery.3.4 ConclusionThis chapter has discussed the application of theories to real life. The researchers discussed in detail the research design, approach, strategy, time horizon, methods and pr ocedures active in data analysis. The descriptive research design guided the researchers evaluation of revenue mobilization leakages, prevention and internal controls in Ledzorkuku Krowor Municipal Assembly. In order to collect more detailed and evidence based data, a multi-method data collection technique involving both qualitative and quantitative data collection techniques were employed. Students employed convenient and purposive sampling approaches to select respondents who could provide relevant required information and who were more available to participate in the study.CHAPTER FOURLESSONS LEARNT AND CHALLENGES4.0 IntroductionThis chapter discusses the lessons learnt from project this project and challenges the researchers confronted and how they were resolved. Analyses and interpretations of data collected had also been covered in this chapter. Excerpts from the interviews are integrated as confirmation of respondents perspectives which is accepted in social research theory (Yin, 2009). To ensure ethical requirement in this kind of research to wit assuring anonymity of identity and confidentiality of respondents, generic terms like officer, rate payer, among others are used in place of personal names (Yin, 2009).4.1 Lessons LearntIn both empirical and theoretical literature, designing and implementing policies, programmes and strategies aimed at ensuring telling and efficient revenue mobilization are not without limitations. In our interview with the officials of the Assembly, it came out evidently that the Municipal Assembly has whatever revenue mobilization strategies in place. This was what the Municipal Finance police officer (MFO) said with regards to revenue mobilization strategies of the assembly.We have revenue mobilization strategies in place and they include Building the capacity of revenue collectors, frequent sensitization and education of rate payers, involvement of rate payers in the budgeting process, holding stakeholders meetings w ith rate payers to determine their ability to pay, involving revenue collectors in annual revenue projections, enforcement of revenue, establish a data base of all economic activities in the municipality, mobilization laws, using Assembly members in the hard to collect areas, etc.Upon further investigation and evaluation of the revenue mobilization challenges, we realized there were implementation issues. Revenue collectors were not involved in coming out with annual IGF targets, they were not frequently trained, no up to date data base on economic activities within the municipality and enforcement of revenue by-laws were poorly handled. Another key management staff has this to say on wherefore they are not able to enforce the by-laws to the later as an assembly.The limitation we have in this area has to do with political interference. Especially when we are getting closer to an electioneering period, for fear of losing the election they do not allow to punish those who flout the l aws to deter others. We are constrained but all cannot be attributed to politicians, we are also to be blamed for our inefficiencies.The researchers learned further that, logistics constraint, especially on the part of revenue collectors, contributed to the poor implementation of the strategies as well as the enforcement of the by-laws.The next objective of the study was to evaluate the existing internal controls in the Municipal Assembly. Selected officers were interviewed which included the internal auditor of the organization. In this section, the researchers wanted to know the exact internal controls the Assembly has and how they are implemented and the challenges faced. This is what the Municipal Internal Auditor had to say on internal control issues during our interview.This is a legal and a well-established instauration and therefore have internal controls in place ranging from revenue mobilization to expenditure. The LI 1961 outlined the functions of each unit and departmen t at the local level. However, ensuring effective internal controls is a shared responsibility. Let me give you internal controls we have as an Assembly Daily checks of their general counterfoil receipt and verifying the periodical banking of cash into the Assemblys account, Field audit and periodic inspection of value books, Regular monitoring of revenue activities, revenue collectors are to submit their returns daily for verification, Weekly auditing of revenue collectors cash books, we do periodic field audits, monitoring of reports by rate payers, Weekly performance of field audit, tracking of the value books to ensure that the value books used are from the Assemblys stock and duly registered in the stock register of the Assembly, that the revenue collected paid to the Assemblys account within the 24hrs.With regards to the challenges they faced by the Assembly in their implementation of revenue strategies, the following were the major concerns raised revenue collectors attitude s towards revenue collection, rate payers connivance with collectors to under pay the required rate bill and logistic constraints. These three concerns surfaced in our interviews with the key management staffs as being the major causes of revenue leakages from the system. However, a lot of progress had been made in these areas to remove barriers and ruffianly nuts from the system to improve IGF performance. This was evident via the interviews and our personal verification from the 2016 fiscal year revenue performance. Key revenue items such as business operating(a) permit (BOP) and property rank showed an upward trend.Another key objective of the study was to identify the channels of revenue leakages from the system and what causes it. In view of this we had interviews with some rate payers and revenue collectors. It was very interesting during our interview with one of the rate payers and commenting on the channels, of leakages this is what she has to sayPeople who come for the t axes sometimes come at the amiss(p) time when we does not have any money with huge bills, so they take bribe from us and go. Sometimes they come back to take once more and others do not come again. We also realized they have their own receipts different from assemblys receipt which they issue sometimes when they take the bribe. Our taxes collected goes into single(a) pocket, so at the end the Assembly do not receive the supposed revenue and that is why we sometimes do not pay. I will not give my money to someone to spend.We did not limit our interviews to only individual rate payers, institutions were also added since they pay both BOP and property rates and more especially we needed varied opinions from different perspectives. During our interview with one of the executives of a bank, this was what he had to say concerning the causes of revenue leakages.They do not give us enough education on what the taxes are used for and moreover, they failed to use an electronic system to mob ilize the revenue. Taxes paid in cash to revenue collectors or confinement force causes corruption and mistrust. For the purpose of obtaining a comprehensive view of the situation on the ground, the researchers had interviews with some key revenue collectors of the Assembly. Two major concerns runs throughout our interviews with them namely inadequate motivation and lack of frequent trainings on the job.In summary the lessons leant through this project work includeEducating rate payers that it is their civic responsibility to pay taxes and also on the uses of their taxes are vital in local government revenue mobilization processes.Training revenue collectors on the new revenue mobilization tools, techniques and the revenue mobilization strategies of the Assembly is essential.Stakeholder consultative meetings which involve rate payers in fee-fixing and rate imposition of the Assembly is very important in facilitating effective and efficient revenue mobilization within the local gove rnment system.Another important lesson is the issue of transparency and accountability. Local authorities or duty bearers within the sub-national governments, ability to account to the citizens or local constituents builds trust between rate payers and the Assemblies. Proper accountability promotes effective revenue mobilization and increase the willingness to pay.Electronic technique of revenue mobilization cannot be disregarded. Automation of the tax collection system discourages corruption, temptation to steal and increase efficiency in the revenue mobilization drive. The responsibility to unspoiled electronic equipment to migrate local authorities to this stage is a collective effort.4.2 Challenges encountered Executing this project work was not all that smooth. We were confronted with a lot of challenges ranging from research design to its execution.The first challenge we faced had to do with the research instrument and the interviews thereafter. As mentioned earlier in this w ork, we wanted to explore a lot of areas within the local government revenue mobilization scheme so as to prescribe solutions which will greater impact on the revenue mobilization of the Assembly. There are laid down ethical considerations that must be adhered to in social science research namely anonymity and confidentiality. Our major challenge was how to get interpretations for our respondents who were not literate in order to preserve anonymity and confidentiality. In view of this we have to make several trips to them which was a herculean task. Added to this, designing an instrument to cover a lot of areas on the topic was not that easy considering the complicated nature of fiscal decentralization and the various stakeholders involved.Furthermore, our analysis of the situation employed both secondary and primary data. Retrieving or getting access to annual composite budgets and financial statements of the previous years for the necessary reviews was a big challenge. several(pre nominal) calls and personal visits were made before those documents were made available. Reviewing and analyzing the data therein was also challenging and exciting. One key issue was the incorrect postings (2015 fiscal year) and some revenue items which had no unique codes. This inconsistency post a big challenge to us in the analysis and the Key Officers had to come in to rectify the situation. We were told that, this problem occurred on the field as revenue collectors were not able to describe the business well.CHAPTER FIVECONCLUSION AND RECOMMENDATIONS5.0 Introduction This last chapter of the study gives the conclusion and recommendations. In this chapter, the researchers give the conclusions and recommendations of the study.5.1ConclusionFindings from the project work supports both theoretical and empirical literature which says that, sensitization and education of rate payers on their tax obligation and the uses of their monies have a positive impact on revenue mobilization. Tra nsparency and accountability as well as the provision of efficient service and developmental projects to the local residents increases their willingness to pay and decreases if the reverse is applied. This suggests that citizens are now more concern about accountability and cannot be taken for granted.Fiscal decentralization is very crucial in the decentralization process and demands central government commitment to ensure its success. Linking fiscal federalism theory to the findings from this study, revealed that some core components or elements in the theory has not been applied. Components such as effective revenue mobilization scheme, efficient service delivery, and efficient internal controls to prevent revenue leakages have not been fully executed. This was clearly shown when local constituents were demanding physical projects to showcase for the taxes they pay. Notwithstanding that, the findings also support theory from the public commodities with a different geographical pat tern of inlet. The results showed that residents were asking for projects and services that suit their consumption pattern.5.2 RecommendationsThe main objective of this study was to assess revenue leakages, internal controls and prevention in local authorities. The study did found that there exist revenue mobilization leakages and thus has few dynamic policy recommendations for LEKMA, policymakers, and stakeholders in local governance system.Transparency and accountability from local authorities or duty bearers must be enforced. LEKMA must therefore design and implement policies which gives enough punishment to corrupt local government official and those who fail to properly account to their local constituents.Furthermore, involving ratepayers in fee-fixing and rate imposition through stakeholders meeting is very crucial in revenue mobilization within the local government system. This calls for a policy direction to make their involvement mandatory. Assembly members at LEKMA should pass a resolution to this effect.Capacity building should not be limited to top management of Assembly but must be extended to lower ranks as well. Building the capacity of revenue collectors is vital in local government revenue mobilization and the promotion fiscal decentralization. Management of LEKMA should direct policy to make their training a priority. They are implementers of revenue mobilization strategies formulated by LEKMA and therefore need to be equipped with the latest techniques in revenue mobilization.Automation of revenue collection process is another important way of achieving efficient revenue mobilization and prevention of fraud. LEKMA should adopt and implement policies that mandates it to migrate onto automated system of rate payingREFERENCES Aryee, J.R.A. (2003). Towards Effective and Accountable Local Government in Ghana. Ghana message for Democratic Development (CDD), Accra.Arowolo, D. (2011). Fiscal Federalism in Nigeria Theory and Dimensions. Afro Asian Journal of favorable Science, 2 (2.2), 1-21.Badu, R., A. (2007) Mobilization of Internally Generated Funds in zone Assemblies in Ghana A Case body of work of the Shama Ahanta East District Assembly. Unpublished Document Submitted to the Department of Planning, KNUST, Kumasi.Bird, R.M. (2009). Fiscal Federalism. University of Toronto, Canada.Ernest Adu-Gyamfi (2014) Effective Revenue Mobilization by District Assemblies A Case Study of Upper Denkyira East Municipal Assembly of Ghana Public polity and Administration Review, American Research Institute for Policy Development.Joseph, K. N., John, P. T. and Job Asante (2013). The Relationship Between Financial Control Systems and Public Sector Efficiency in Ghana International Journal of Advanced Research in Management and Social Sciences, Vol.2No. 7Korten, D. and Klaus R. (1984). People-Central Development, Connecticut Kumarian Press.Kesner-Skreb, M. (2009). Fiscal Federalism Financial Theory and Practice. 33 (2), 235-237Oates, W.E. (1999). An Eassy on Fiscal Federalism. Journal of Economic Literature, 1120-1149Oates, W.E (1972). Fiscal Federalism. clean York, Harcourt Brace, Jovanovich,Olson, M. (1996). The Theory of Regulatory Federalism The Case of Environmental Management. In The Economics of Environmental Regulation, pp319-31.Ozo-Eson (2005). Fiscal Federalism Theory, Issues and Perspectives. Daily Intdependent.Musgrave, R. (1959). The Theory of Public Finance. New York, Mcgraw HillSharma, C.K. (2005). The Federal mount to Fiscal decentalisation Conceptual Contours forSulley Gariba, (2009), Political Decentralization Ghana Policy Issues, Legislation and the Way Forward. Presented at the first Annual Parliamentary Workshop on Local Government Reform and Decentralization organized by the Ghana Institute of Management and Public Administration (GIMPA) in Koforidua, November 6-8, 2009.James Edwin Kee (2003). Fiscal Decentralization Theory as Reform, The George Washington University,Cheema, G.S, Dennis, A.R. (1983). Implementing Decentralization Policies An Introduction. In G. Shabbir Cheema and Dennis A. Rondinelli (Eds.). Decentralization and Development Policy Implementation In Developing Countries Beverly Hills New Delhi Sage Publications. Pp 9.37.Cleeve, E. (2008), How effective are fiscal incentives to attract FDI to Sub-SaharanAfrica?, The Journal of Developing Areas, 42 (1), 135-153.Adenike A. Adedokun (undated). Local Government Tax Mobilization and Utilization in Nigeria Problems and Prospects The Polytechnique, Ibadan, Nigeria.Stake, R. (1995). The Art of Case Study Research. Thousand Oaks, London, New Delhi Sage Publications Inc.Brewer, J. D., and Miller, R.L. (2003). The A-Z of Social Research A dictionary of Key Social Science Research Concepts. Thousand Oaks, London Sage.Neuman, L. (2007). Basics of Social Research Qualitative and Quantitative Research Approaches, Second Edition. University of Wisconsin Whitewater Pearson Education Incorporated, USA

A1 Steak Sauce Case Study

A1 Steak behave Case StudyChef Brookes of England genuinely created A1 Steak sauce in 1824. He was chef to King George IV of England with his helper Chef Henderson Brand. Legend has it the king was so delighted with the sauce that he decl ard it A1 and thus the name was born (Kerin Peterson, 2010). In 1830, Chef Brand stole the recipe from Chef Brookes and began technical carrefourion under the Brand Co. label in 1831 (Wikipedia, 2011).Today, A1 Steak Sauce is owned and manufactured by kraft paper Foods (Kerin Peterson). It is the leader in the steak sauce category with a 54 percent dollar share and 46 percent volume share (Kerin Peterson, 2010). It has high nock awareness and asserts, Nine out of ten steak houses arrange A1 (Kerin Peterson, 2010). This case leave behind provide a summary and analysis of A1 Steak Sauce with an emphasis on pricing strategies as well as an assessment of the caller-outs strengths, weaknesses, opportunities, and threats. puzzle Identificati onSummer holidays such as Memorial daylight and Forth of July are essential for steak sauce provokers because this is when a signifi appriset percentage of products are sold. nigh 10 percent of A1 Steak Sauce volume is sold during each holiday week (Kein Peterson, 2010). During these holidays, advertising competition is intense because retailers support only one brand in a particular category during a promotional week (Kerin Peterson, 2010).Lawrys, a direct competitor to A1, is promoting a new steak sauce product set out April 2003 (Kerin Peterson, 2010). They want to aggressively advertise the new product with Publix on Memorial Day (Kerin Peterson, 2010). Publix is the largest grocery store chain in the United States (Kerin Peterson, 2010). A1 usually advertises with Publix on Memorial Day because this results in a majority of product sale. If Lawrys is allowed to advertise with Publix, then A1 get out non meet its 2003 fiscal profit target.Chuck Smith, of age(p) bran d manager for A1, scheduled a meeting with his business team to assess the situation and formulate a plan (Kerin Peterson, 2010). They willing discuss merchandise and pricing strategies in response to Lawrys new product introduction. A1 wants to retain position as market leader in the steak sauce category.Case AnalysisKraft Foods is the largest food company in the United States and the second largest food company in the world (Kerin Peterson, 2010). Kraft Foods has a portfolio of 67 major brands, each with all over $100 million in annual sales (Kerin Peterson). Their portfolio includes categories such as coffee, frozen pizza, cheese, spatedy, cereal, mayonnaise, and barbecue sauce (Kerin Peterson, 2010).Kraft Foods direct competitors include Unilever, General Mills, PepsiCo, and approach (Kerin Peterson, 2010). Unilever is the largest consumer product company in the world, which owns and manufactures Lawrys (Kerin Peterson, 2010). Kraft Foods and Unilever aggressively co mpete in several food categories such as salad dressings, mayonnaise, and marinades (Kerin Peterson, 2010).Unilever has $50 billion in sales annually (Kerin Peterson, 2010). The company portfolio includes products such as Dove, Slim-Fast, Vaseline, Close-Up, Breyers, and Axe (Unilever, 2011). The companys financial goal is for 200 of their brands to have $1 billion in annual sales (Kerin Peterson, 2010). Although Unilevers taxation is $18,547 million more than Kraft Foods, their income after taxes is $957 million less than Kraft Foods (Kerin Peterson, 2010).Kraft Foods spends 15 percent of operating revenue on advertising (Kerin Peterson, 2010). A1 advertising focuses on television spots running throughout the year (Kerin Peterson, 2010). Customer promotions make up five percent of operating revenue (Kerin Peterson, 2010). In addition, A1 supports a partnership with sound off producers (Kerin Peterson, 2010).Retail moldings are 30 percent for all A1 flavors (Kerin Peters on, 2010). A1 has increased its price over the years and has a gross profit permissiveness of 83 percent (Kerin Peterson, 2010). Ten percent of revenue goes towards in-store promotional efforts and trade promotions (Kerin Peterson, 2010).The retail price for A1 Steak Sauce is $4.99 for a 10-ounce bottle (Kerin Peterson, 2010). The A1 line includes a topic of flavors, which are original, sweet tangy, bold spicy, thick hearty, and smoky mesquite (Kerin Peterson, 2010). The majority of sales are made of A1 original flavor (Kerin Peterson, 2010).The retail price for Lawrys Steak Sauce is $3.99 for an 11-ounce bottle (Kerin Peterson, 2010). However, Lawrys is not A1s biggest competitor. The retail price for A1s biggest competitor, Heinz 57, is $4.79 for a 10-ounce bottle but the product is different in taste and appearance (Appendix A). Heinz does not market at one time against A1 instead, they advertise a multifaceted brand message (Kerin Peterson, 2010).Lawrys Steak Sauce will place enormous marketing weight to promote its new product (Kerin Peterson, 2010). The company will allocate $20 million on advertising during the summer months (Kerin Peterson, 2010). Although Lawrys shelf pricing is significantly lower than A1 and Heinz, loyalty in steak sauce brand is high with limited competition (Kerin Peterson, 2010).Identifying the Root Problem ComponentsA1 Steak Sauce has several issues that will affect marketing and pricing strategies. The issues are brand awareness, pricing strategies, product promotions, financial allocation for advertising, and fiscal profit margins.First, A1 Steak Sauce is the best selling brand in the category. It is the original steak sauce in the industry, which is dominated by a few competitors. The company holds 54 percent of the steak sauce in dollars (Kerin Peterson, 2010). The remaining competitors make up 46 percent of steak sauce dollars divided between them. launch of Lawrys may reduce A1s percentage instead of the remaining competitors percentage.Second, Publix may let Lawrys advertise on Memorial Day. Lawrys will offer a two-for-$5 promotional price point (Kerin Peterson, 2010). If Lawrys enters into an alliance with Publix, then revenue of A1 Steak sauce will significantly decrease. A1 sells about 10 percent of volume on Memorial Day weekend (Kerin Peterson, 2010).Third, it is standard practice that manufacturers cover the cost of in-store price reductions in order for retailers to keep their margins constant on a percentage basis (Kerin Peterson, 2010). expense matching is an option but will significantly decrease profit margins. In addition, existing customers may hold out purchasing A1 until the price drops again. valuation of AlternativesA1 Steak Sauce has several alternatives to evaluate, which are categorized as offensive or defensive strategies. Offensive strategies include encirclement, flanking maneuver, or frontal misdemeanour. Defensive strategies include diminish the ince ntive for attack or increasing structural barriers. In addition, the company can formulate a novel marketing concept in state to Lawrys.First, encirclement may immerse Lawrys with product availability, strategic pricing, and variety of flavors. Second, a flanking maneuver will attack Lawrys weakest area and capitalize from the strategy. Third, a frontal assault will cause A1 to price match and copy the promotions of Lawrys.A risky maneuver is to decrease the incentive for attack. A1 Steak Sauce will considerably drop its prices, which will slash Lawrys prospects of future revenue. However, it will decrease A1s prospects of future revenue as well.Increasing structural barriers will retard Lawrys marketing and advertising strategies. A1 Steak Sauce can enter into formal agreements with distributers and suppliers or be involved in backward vertical integration. A1 will try to decrease costs by increasing surmount economies. The company can introduce new products into the market, whic h will arrest entry by competitors.A1 Steak Sauce can negotiate ideal shelf placement and avow a greater percentage of space in the steak sauce category. The company can procure end cap displays, specifically near the meat and beef aisles. In addition, the company can collaborate with major restaurant chains to place A1 on every table and include it in the ingredients list.Consumers who are apathetic to steak sauce brand may purchase based on price alone. Acquiring new consumers will be financially advantageous because of loyalty to their brand. A1 Steak Sauce can offer samples of steak sauce in supermarket kiosks. Capturing the palate of new consumers through samples can result in longitudinal sales.SWOT Analysis(S)trengthsA1 Steak Sauces high gauge and brand awareness distinguishes it from the competition, which is limited to Heinz 57, Lawrys, and various private label brands. The company enjoys the largest percentage of market share in the steak sauce industry. A1 holds the ti tle of being the original steak sauce in the industry. Consumers highly associate A1 with barbeque foods such as steak. Nine out of ten steak houses serve A1 (Kerin Peterson, 2010).(W)eaknessesA1 Steak Sauce is strongly associated with steak and not separate meats. This makes brand extension difficult. Past efforts in brand extension were unsuccessful. A1 is used during meals that include hamburger and steak, which is infrequent. Combined with a small serving size, a bottle of A1 will last a considerable amount of time.(O)pportunitiesA1 Steak Sauce can strategically market and advertise during television cooking programs. There are wads of cooking shows in addition to a television network. Forming partnerships with television shows will be paramount in successful brand awareness. A1 is available worldwide. The company can market and advertise in other countries and languages. This will guarantee brand awareness at an international level.(T)hreatsA1 Steak Sauces most immediate thr eat is the introduction of Lawrys. A1 does not want to be runner-up on Memorial Day advertising. Lawrys offers an 11-ounce bottle of steak sauce for $3.99 compared to A1s 10-ounce bottle for $4.99. If beef prices continue to rise, consumers will be price-conscious on related condiments.RecommendationA1 Steak Sauce has a competitive advantage due to large profit margins, brand awareness, and availability at retail stores and restaurants. The large profit margin allows A1 to adjust their pricing strategies during the summer holidays. However, price matching can be sabotaging because existing consumers may hold out to purchase until the prices drop. Effective pricing strategies are essential for attracting new consumers to the A1 Steak Sauce brand. The company should advertise to new consumers because these individuals are more likely to purchase other brands. Offering a bundled package with meats will keep profit margins high and add to the appeal of a premier product.A core competenc y is A1s ability to have a recognized and wondrous brand position. Existing consumers are not likely to switch brands on one of the biggest grilling days of the year. Existing consumers enjoy the flavor of A1 and, therefore, will be skeptical experimenting with other brands. New consumers may purchase a steak sauce brand based solely on the lowest price. Capturing the palate of new consumers will be possible by offering samples of A1 Steak Sauce prior to the summer holidays.A1 has strong sustained relationships with retail stores and restaurants. This gives A1 priority in advertising during the summer holidays. In addition, if Lawrys advertises on Memorial Day but does not have expected sales, then retail stores will lose revenue as well.A1 Steak Sauce is the hint brand in the industry. The company can price it higher than its competitors due to its high quality and brand awareness. Decreasing the price will reduce the detection of quality, which is paramount to the brand.

The Film Camila :: movie films movies

CamilaCamila is an Argentinean film set in the mid 19th century, during the Rosasregime. The film focuses on the lives of a young girl, Camila, and her Jesuitpriest Ladislao Gutierrez. Camila and Ladisalo fall in love and the filmfollows their troubles. Through following the events that happen with Camilaand Ladisalo, the director shows how restrictive and devout followers of Rosaswere and of the displeasure against him.The unjust ways of the Rosas regime were flesh outd passively. Insteadof having Rosas a central character issuing orders to be carried out, Rosas wasinstead placed in the background of the film. You would see Rosas by theactions of the church, military, and of the common people. His picture adornedthe towns, everyone was to wear a red ribbon stand for their loyalty to Rosas.His supporters spoke of him proudly while those against him had to hide insilence. To illustrate the inherent problems of the Rosas era, the directorchose to show the injustices through the or deals of Camila and Ladislao.First of all, in everyday life, Rosas demanded public showings ofloyalty. Every citizen had to wear a bright red ribbon symbolizing their faithin their leader. Slaves, commoners, and even priests had to wear this ribbon.Through the execution of the bookseller, the tyranny of the Rosas regime isclear. He will tolerate to questions to his authority or allow anyone with adissenting opinion to speak without fear of retribution. At the end of the filmwhen the two young lovers are captured, Rosas rears his head again. Wishing toset an example to vivify terror into the masses, he doesnt hold Camilasexecution even with the knowledge that she is pregnant. To further illustratethis point, the film makes it appear that Rosas is operating directly incontrast with the blessings of god. temporary hookup never specific in

Terrorist Bombs In The U.s. Essay -- essays research papers

Although the people of the United States atomic number 18 stillconcerned with the threat of international terrorists attackour land and citizens, thither has been an alarming increase indomestic terrorism that has raised the nations concern aboutthis problem. This increase in terrorist action mechanism has not beenimported from other countries scarcely has had its start within ournations boundaries. This increased violence seems to be aimedat influencing governmental policy and public opinion. The new-made increase in domestic violence is said to be associatedwith the rise of anti-government sentiment and theproliferation of self-styled militia and paramilitary groups -some of which take extremist positions on race, religion,federal authority, gun control, or taxation (Fisher 1998). One of the most devastating and well known forms ofterrorism are bombings. Most of the violence associated withanti-governmental attacks takes this form. According to arecent Bureau of Alcohol, Tobacc o and Firearms (ATF) report,bombings or attempted bombings increased from 2,098 in 1990 to3,199 in 1994 (the latest year available), a 52% increase. Property damage from bombings blush wine to $7.5 million, with 308people injured and 31 killed. This does not take into accountthe tragic Oklahoma City bombing in 1995. Some ATF expertsbelieve that it is the ready availableness of materials and easyaccess to instructions and explosives information on theinternet that has been the reason for this increase ofbombings.There are several theories in the class text that helper toexplain the incisivelyification behind the actions of these localterrorist in our country. H. H. A. Cooper (1977) describes onecalled the doctrine of necessity. He believes that theseterrorist cannot accept the world as it is and they alike rejectthe contingency of peaceful means for social change. This iswhy they become terrorist. Cooper feels most of the terroristdo not enjoy the thought of random violence and murder but thatthey are driven by their utter hatred of the social status quo. He believes the first step in being a terrorist is the violentrejections of prescriptive society. Although most terrorist donot enjoy violence or wish to adopt terrorist methods, Cooperfeels that they are forced toward violence. Violence becomesnecessary because there is no other alternative for correctingthe injustices of contempor... ...vehiclethat we have that has communication devices, computers, and soon for the incident. It kind of looks like a mobile home. There are usually people who are in charge of specificresponsibilities that order things to happen. Traffic control,media, ground assault, surveillance, air, security and so on. By speaking with this officer, I learned that there are more aspects of terrorism. Even though many terrorist eventshave not happened here in Los Angeles, there are agencies andpeople that have training and are prepared just in case something were to happen. There are ma ny things that can be lookedfor that alert of possible terrorist threat. This terroristthreat is very real here in Los Angeles because of the societyinvolved in Los Angeles. As in the theories discussed earlier,there are people who have bad social conditions in Los Angelesand there is also a proliferation of different races. Thiscould cause some friction. Also there are many who believethat Los Angeles has many morally corrupt people such as gaysand lesbians. It is important to understand these theories ofterrorism in a practical way in order to help save lives andunderstand and prevent terrorism.

Euthanasia is an Individual Decision :: Euthanasia Physician Assisted Suicide

Euthanasia is an Individual Decision       consort to the American Heritage Dictionary, euthanasia is defined as the act or practice of ending the life story of an individual deplorable from a terminal illness or an incurable condition, as by lethal injection or the suspension of extraordinary medical treatment. Not everyone agrees with this definition. I have always believed that euthanasia was the human choice or nonchoice of ending another psyches life because of the excruciating pain they are suffering due to an incurable disease. Some disciplines think that euthanasia should never be an option no matter what the situation. While other disciplines question the validity of the actions of the person helping with the actual euthanasia. Still others support euthanasia in all forms as long as it is performed for the sake of the sufferer.     There are three types of euthanasia voluntary active euthanasia, passive euthanasia and physician assisted suicide. In all cases where euthanasia is used the patient must be suffering from an incurable, smutty disease. Voluntary active euthanasia is a deliberate intervention by an individual other than the patient, with the pure intention of termination that patients life. (Gula, 501) Passive euthanasia takes flummox when the attending physician decides to discontinue therapy or treatment that would help to keep the patient alive, basically letting the patient die without the benefit of medicine or medical procedures. Finally, physician assisted suicide, or PAS, is where a physician helps to bring on the patients death by providing the means to do it or by talent the necessary information on how to do it, but the patient performs the lethal act (Gula, 501-502). Each of these methods is a form of euthanasia or mercy violent death but each is different in the amount of involvement by the physician. This paper will explore views from various disciplines about all three types of euthanasia.     According to the Catholic religion, euthanasia, as well as abortion and contraception, are sins against God and the Church. Pope John Paul Ii wrote and encyclical letter that was issued at the Vatican in March 1995. Pope John Paul II shared his views on the topics of euthanasia, contraception and abortion in this very opinionated statement.

Kipling’s Notions of Race in Plain Tales from the Hills Essay -- Essay

Kiplings Notions of Race in intelligible Tales from the HillsNo other Western writer has ever known India as Kipling knew it nobody send word teach you British India better than Rudyard Kipling There lead always be plenty in Kipling that I will find difficult to forgive exactly there is also enough truth in these stories to make them impossible to ignore. Salman Rushdie, Kipling, from Imaginary Homelands, London Granta Books, 1991, 74-80.It may be discerned from the quotes displayed above that Rushdie, a writer not renowned for suffering fools gladly, accords Kipling some epistemological superiority. Yet when examining images of race and blood in Kipling, the critic turns most frequently to Kim, and I contend that the pathetic stories of Plain Tales from the Hills have been undeservedly neglected in favour of the longer novel. This brief essay examines issues of alterity, going native, empire and blood in Plain Tales from the Hills.The sententious story Lispeth is a particularl y rich field from which to examine notions of alterity. Kiplings narrator points out that It takes a great deal of Christianity to wipe out merciless Eastern instincts(4). It would be tempting, given the authors reputation as a right apologist for empire, to take this comment at face value. However, I believe that Lispeth, as a text, is centrally critical of the British in India. The missionaries and the young Briton that Lispeth idolises are repeatedly shown as being racially proud and duplicitous. Witness the Chaplains wifes description of Lispeths love as a barbarous and indelicate folly, while maintaining that the deceitful Englishman, was of a superior clay. Similarly, after the Chaplains wife says that There is no law w... ...ived from England, he was uneasy about many of the central pillars of the British will to power in India, such as the police, government, and missionary church. Kipling is guilty of a middle-class tendency to romanticise private soldiers and racial st ereotypes, such as Mulvaney, or the woild and dissolute Pathan. Yet he should not be dismissed as unworthy of further study, and the common critical tendency that consigns him, along with Edmund Burke, to the dustbin of right-wing writers is intellectually weak, unquestioning and manifestly uncriticalUseful LinksImperial Archive Website http//www.qub.ac.uk/english/imperial/imperial.htmKipling Society Webpage http//www.kipling.org.uk/The Victorian Web http//landow.stg.brown.edu/victorian/kipling/kiplingov.htmlBibliographyKipling, Rudyard. Plain Tales from the Hills. London Penguin, 1994.

Humorous Wedding Speech by the Groom :: Wedding Toasts Roasts Speeches

Humorous Wedding Speech by the GroomIt is apparent from the opening few lines of this tongue that the groom has an excellent relationship with the brides parents and this can be really useful, not just in the future, for obvious reasons, but it can alike make the words more humorous. This speech is also a technical example of using events in history that happened on the same date as a citation of humor.Thank you for those lovely words. Id like to remind you that youre not so much losing a little girl, but regaining three closets (wardrobes).I will not exit the set-back time my wife took me home to meet her parents. To break the ice, I asked her dad which team he supported. West Ham (Cubs) he replied. Which was obvious as he lives in London (Chicago). So I said I bet its exciting when you win a match (tournament). I dont know, he replied. Ive however been supporting them For six seasons (ten seasons).By the way I havent forgotten, Ill sign that receipt for you. He has writte n out a receipt for me. It reads Received one daughter in perfect condition, in full guaranteed. Care Notes gets bored easily keep busy with a constant supply of chores.Not to be outdone, my mom also has a receipt for my wife to sign. It reads Received one son, sold as seen, no refunds under any circumstances. Ive re-decorated the room and changed the locks so youre stuck with him. Care Notes de-hydrates easily, top up regularly with beer.While writing this speech, I thought it would be a good idea to research around events in history which happened on this day. I found out that on this day in 1889 Sherlock Holmes appeared in the Adventure of The Engineers Thumb and in 1948 synthetic rubber was first used in asphaltic concrete. Im sure both of these events will be a real inspiration to us over the years.Now, there are some thankyous that Id like to convey on behalf of my wife and I. We both want to thank the brides parents for the support theyve given us. From day one, you have been fully behind us, and have always demonstrated how a marriage should be - and thats successful. Ill do my best to live up to your expectations and promise to take good care of your daughter.