Essay about Welfare Reform Promoting Independence and...

Welfare Reform: Promoting Independence and Self-Reliance Mary Smith gets up every day at 6 am and begins to hustle around the house. She rouses her three children from their slumber and forces them to get ready for school. Once the kids are on the bus, she hops in her car and heads off to her job at the local fast food restaurant. After working her seven hours at the restaurant, she goes to her night course at the college in town. The course she is taking will help her get her high school diploma and possibly lead her to a successful career. These two things have been dreams of Marys for so long, but she hasnt been able to attain them until now. She has been on welfare since the age of eighteen after having her first baby,†¦show more content†¦2 par. 1). The basic plan of the reform was to make welfare recipients more responsible for their families and require them to go out and find a job. Bill Archer summed up the reform in this way, The time has come to replace this failed system...a new system that turns the social sa fety net from a trap into a trampoline, a new system that rewards work and personal responsibility in families (Clinton 25). To accomplish the goal of self-reliance for recipients, Clinton proposed that states and communities should develop training programs to help people get the basic skills they need to remain a strong contestant in the job market. Many communities took the initiative and developed these programs. In most cases, the training programs have been successful, but there are still critics who argue against them. Those who stand in opposition claim that most state and employer programs focus on getting recipients quickly into jobs, rather than on providing training that could help workers escape the low-skill, low-pay syndrome (Hammonds 102). However, there are many programs that refute this comment. In Grand Rapids, Michigan, Cascade Engineering Inc. and Burger King of West Michigan have come up with a plan that gives recipients an opportunity to climb up the ladder of work from the French fryer to the factory floor. The program starts with recipients working six months for $6 to $7 an hour at Burger King, where they pick up basic work habits. At the sameShow MoreRelatedPaper Presentation on Women Empowerment and Self Help Groups by Mrs. Rebecca Thomas Lecturer in Commerce Nes Ratnam College, Bhandup(W). Women Empowerment and Self Help Groups Introduction Women3429 Words   |  14 PagesPAPER PRESENTATION ON WOMEN EMPOWERMENT AND SELF HELP GROUPS BY Mrs. REBECCA THOMAS Lecturer in Commerce NES Ratnam College, Bhandup(W). WOMEN EMPOWERMENT AND SELF HELP GROUPS Introduction Women and children, who represent more than two-thirds (67.7%) of the countrys total population, constitute the most important target group in the context of the present day developmental planning. Therefore their concerns are placed on the priority list of the countrys developmental agenda. For moreRead MoreWelfare Reform Should Require Recipients to Work Essay1885 Words   |  8 Pages The number of Americans taking part in the welfare system today has hit 12 million, an all-time high, proving its significance in government. Americans not on welfare complain about the unfairness it causes, but have yet to propose a better plan. Changing these government assistance programs sounds easier than it really is, because while it may rid of those who take advantage of the free money, it also leaves plenty of helpless Americans to fend for themselves. In a society where Americans are compensatedRead MoreSocial Reformers of India2306 Words   |  10 Pagesthe Indian independence movement. He was the pioneer of satyagraha—resistance to tyranny through mass civil disobedience, firmly founded upon ahimsa or total non violence—which led India to independence and inspired movements for civil rights and freedom across the world. Gandhi led nationwide campaigns to ease poverty, expand women s rights, build religious and ethnic amity, end untouchability, and increase economic self-reliance. Above all, he aimed to achieve Swaraj or the independence of IndiaRead MoreNgo and Development in India2582 Words   |  11 PagesDevelopment in India submitted to the university of Mangalore By Nelson Pinto With the declining role of the state in social welfare and social services, NGOs are increasingly gaining attention and prominence and are looked upon as alternative agencies in promoting awareness, change and development in society. 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By 2000 BC tea, bananas and apples were being cultivated in India. There was coconut trade with East Africa in 200 BC. By 500 AC, egg plants were being cultivated. After independence, considering Indias growing population, the government took steps to increase the food production. Yields per unit area of all crops have grown since 1950. The 1970s saw a huge increase in Indias wheat production. This is known as the GreenRead MoreComment on the Trend and the Size of Poverty in Hong Kong Society. to What Extent Do You Consider the Present Social Security System Would Be Effective to Alleviate Poverty in Hong Kong?3599 Words   |  15 Pagesthe mainstay of the social security system in Hong Kong, occupying 50% of the total social welfare expenditure (Tsoi, 2002). It is developed from the Public Assistance Scheme. The aim of CSSA is â€Å"to bring the income of needy individuals and families up to a prescribed level to meet their basic and special needs. It provides a safety net for those who cannot support themselves financially.† (Social Welfare Department 1998) It is a non-contributory and means-tested scheme. Its target groups areRead MoreComment on the Trend and the Size of Poverty in Hong Kong Society. to What Extent Do You Consider the Present Social Security System Would Be Effective to Alleviate Poverty in Hong Kong?3592 Words   |  15 Pagesthe mainsta y of the social security system in Hong Kong, occupying 50% of the total social welfare expenditure (Tsoi, 2002). It is developed from the Public Assistance Scheme. The aim of CSSA is â€Å"to bring the income of needy individuals and families up to a prescribed level to meet their basic and special needs. It provides a safety net for those who cannot support themselves financially.† (Social Welfare Department 1998) It is a non-contributory and means-tested scheme. Its target groups areRead MoreWomen, Peace, And Security Issues Of The Horn Of Africa2173 Words   |  9 Pagesfeel scared enough to make these [death] threats because they recognise that I have the capability to instigate change’. What does she stand for? Fadumo Dayib has claimed her Western upbringing has established a strong work ethic and respect for the welfare system, advocating Somalians should be treated on a similar basis. Main and minority clans, (such as the Somali Bantus) are not treated equally in society and this must be improved, restoring Somalia on a basic civil level. Her policies would banRead MoreThe Conflicting Tensions Of The Juvenile Justice System3706 Words   |  15 Pageshistory of the juvenile justice system cannot be told without first mentioning the creation of the prison system. At the turn of the 19th century, innovative reforms were being developed to adjust to the rapid changing economic, political, and social structure of the United States. Molding of human behavior was one of the methods of reform. In fact, the first penitentiary, Eastern State Penitentiary, that was developed in Philadelphia in 1829 by the Quakers and other reformers is one example of how

Is Us Housing Back In Frothy Territory. The Us Housing

Is US Housing Back in Frothy Territory? The US housing bubble and crash of the early 21st Century was unusual in that it was a truly national phenomenon. Historically, the bulk of residential real estate boom-bust episodes were usually regional. The consolidation of the US banking system, whereby banks merged across state borders, helped to sow the conditions where housing cycles became less provincial. Additionally, the growth of the Government Sponsored Enterprises (GSEs) facilitated the expansion of a national mortgage market. Recently, some commentators have been noting that the post-Great Recession recovery in US housing has reached dangerous levels, thereby implying that the sector could be experiencing another bubble. Consequently,†¦show more content†¦Meanwhile, yearly house price inflation rates in the top 20 cities are running in line with the national trend. The cities with the highest rates of increase are Seattle (+12%), Portland (+10%) and Dallas (+9%). Lower tier property prices appear to be more vo latile than their high end counterparts in both Seattle and Portland. Meanwhile, the three cities with the lowest rates of house price inflation are New York (+3%), Washington (+4%) and Cleveland (+5%). Furthermore, rising house prices appear to be having an adverse impact on affordability. According to the National Association of Realtors, rising prices are offsetting higher disposable incomes and stable mortgage rates, and affordability has consequently been declining since January 2015. Partly driving the increase in prices is a lack of available supply of existing single family homes for sale. The number of months’ of unsold inventory was just below 4 in March and availability has been gradually falling since 2014. Additionally, there is a relatively tight supply situation for new single family homes for sale, which is also helping to support prices. Housing starts for single family homes have been gradually recovering to an annual construction rate of 800K since the Great Recession, but they remain substantially below the 1.2 million peak level that prevailed during the previous expansion. Rising prices should seemingly encourage higher levels of homebuilding activity. The apparent lack of

Domecticity In America Essay Research Paper Domesticity free essay sample

Domecticity In America Essay, Research Paper Domesticity in 19th Century White Middle Class America Nichole Dillinger 3/6/2000 History 383 Spring 2000 The 19th century marked a turning point for adult females in the United States. As work forces took work outside of the place adult females were left to cultivate a topographic point that could function as a oasis from the harsh outside universe. This alteration created a domestic domain Ru vitamin D by adult females ; it paramounted from simple family organisation to affairs affecting moral and spiritual duty, wellness, instruction, and societal responsibility. Women found power in their new function ; they found equality with their male opposite numbers without com ting against them. The industrial revolution changed the manner Americans worked. Men pursued occupations outside of the place. They performed difficult labour such as ; excavation, building, mill work, and assorted civil assignments. Most of the twenty-four hours was spent off from the amenitiess f a place. This displacement transformed the place into a oasis from the demands of the outside universe. The place set the temper for the kineticss of the household. It served as an influence upon it # 8217 ; s members and was a contemplation of the harmoniousness that existed between T m. Women found themselves with the duty of doing the place into a # 8220 ; glorious temple # 8221 ; ( Sklar 151 ) where her household could boom. A place was the symbol which defined a household. The cleanliness, decor and temper that a place displayed told the economic and spiritual position of a household. Middle category adult females did non hold retainers and most did non hold any outside aid ; go forthing them to m age the family entirely. This could be and overpowering undertaking in an epoch without the technological promotions of today. The thought of the place holding such a profound impact on the household brought about a motion towards lodging reform. An copiousness of stuff was written including ; # 8220 ; A Treatise on Domestic Economy # 8221 ; by Catherine Beecher, # 8220 ; The American Frugal Housewife # 8221 ; by ydia Marie Childs, and # 8220 ; Household Economics # 8221 ; by Helen Cambell ( Sklar 166 ) . These manuals approached everything from kid attention to constructing a house. They began to bridge the infinite between what was expected of adult females and the resources that were available O carry out those outlooks. Catherine # 8217 ; s book was alone in that it associated psychological science with all facets of domesticity ( Sklar 152 ) . Catherine was able to infix her ain strong sentiments about the high quality of the domestic domain, while still supplying a elaborate direction O how to transport out family undertakings. For many adult females the manuals written by Catherine Beecher and the writers of her clip were life salvaging. Lack of equal information about domestic duties could overpower a immature married woman and female parent, doing them to give up and go down ( S ar 153 ) . This happened to Catherine # 8217 ; s ain female parent who was thrust into domestic isolation with small contact with household and friends ( Sklar 6 ) . These manuals gave an option to unwritten direction. Catherine # 8217 ; s book specifically gave an added explanat N of how of import the adult female # 8217 ; s function was ; leting adult females to take pride in their sphere giving them a sense of their ain necessity in the universe. Self esteem plays a major function in the alterations brought approximately in the 19th century. White in-between category adult females were considered subsidiary to work forces out of necessity for the greater good of society. Their sentiments, although valued, were sacrificed to p atom and beef up the involvements of their hubbies. Many adult females had shallow aspirations and did non recognize the power of their natural properties. Catherine Beecher begins to turn to the usage of this power in the late 1820 # 8217 ; s ( Sklar 96 ) . She does non en urage adult females to take an equal topographic point in civil and political concerns, but to concentrate on their ain domain and recognize the power held within. Catherine suggests that the state is in demand of a Jesus from moral diminution and that adult females are the perfect moral SA Oregons ( Sklar 98 ) . She argues that adult females are endowed with moral energy and that their influence upon their kids and partners are powerful plenty to transfuse moral values. Moral reform was the first societal motion in the United States to dwell chiefly of adult females. Moral reform attracted the support of 1000s of adult females from New England to the Old Northwest. This reform distinguished itself from other motions by Thursday extent to which adult females ran it. This was nil new in churches, but moral reform was the first reform motion to go about entirely the cause of adult females. Not merely was it comprised of adult females and led by adult females ; it offered many mainstream, in-between cla adult females their first chance to venture into the public sphere and agitate for societal alteration on behalf of adult females. The cardinal forces which promoted the growing of the moral reform were: the separation of church and province, which greatly empowered the female population ; the outgrowth of new middle-class norms of gender individuality ; and a dramatic diminution in both fer lity rates and child decease rates. These societal alterations enabled adult females to hold a bridgehead in society and their households like they neer had before. By the in-between 1800 # 8217 ; s most churches were no longer funded by the province and now relied on parts from their folds instead than revenue enhancement. This development increased the power of the people, and since adult females predominated, the power of adult females i reased. Many curate s began to name upon adult females to exert assorted signifiers of societal power, such as choosing and back uping reverends and orchestrating spiritual events. New middle-class norms began to emerge as the Numberss and influence of middle-class people increased throughout American society. As adult females developed a trueness to larger in-between category ends ; such as an individualistic work ethic and the publicity of Se subject, they began to exert important new signifiers of power, peculiarly in the place. The 19th century displayed the greatest diminution in birth rates in American history. Couples began to take control of their hereafters by commanding the sum of kids that they had. This, coupled with the lower child decease rates, allowed paren to set a more personal energy in the upbringing of their kids. Parents were non as worried about fring kids and allowed themselves to organize deeper psychological relationships with them. Families were smaller and parents no longer had to spre out their attending and affecions ; each kid could be nurtured in a more personal manner. In the ulterior 1800 # 8217 ; s the thought of original wickedness was being rejected in most American spiritual circles ( Sklar 261 ) . The impression that kids are born guiltless and without wickedness was widely accepted. The undertaking at manus was non longer the obliteration of their N, but the saving of their artlessness ( Sklar 261 ) . This was non easy to make without sheltering them from the outside universe. Parents embraced the thought of educating kids and transfusing moral values with the outlook of them being challenged I the existent universe. The thought was that one can merely defy evil if he is neer exposed to it ( Sklar 261 ) . Sons were taught how to act in polite society. They were systematically discouraged from gaming, imbibing, profanity and debt. Mother # 8217 ; s were able to utilize their fondnesss and delicate nature to organize a psychological treaty with their boies. Work force made dad s with their female parents either outright or mutely that they would non be a letdown to their household. Similar to a nuptials set, work forces frequently they carried objects given to them by their female parents as a reminder of their vows. They knew that society position their behaviour as a direct contemplation of their female parent # 8217 ; s influence. Daughters on the other manus were raised to raise boies. They were educated for the intent of being a marketable married woman. The more educated a adult female was the more she had to offer her boy. Catherine Beecher said in her Treatise on Domestic Economy: # 8220 ; Let t adult females of a state be made virtuous and intelligent, and the work forces will surely be the same. The proper instruction of a adult male decides the public assistance of an person ; but educate a adult females, and the involvements of a whole household are secured # 8221 ; ( Sklar 204 ) . Statements like that made by Catherine Beecher lifted adult females to new highs in respect to self regard. Women began to take on other types of reform which addressed ego betterment and work ethic. Education as a profession for adult females and wellness reform tungsten e two of these that needed much attending. As adult females became more educated they began to draw a bead on towards a demand to be a conducive portion of society on a more professional leval. Education was a topographic point where adult females could happen a niche. Catherine Beecher became a instructor because it was the closest T nanogram to a curate that she could go. She opened schools to educate adult females and her chief end was to develop them to go instructors. Teaching as a profession became an option for adult females who did non desire to get married. Catherine saw learning as the wome s true profession. She regarded it as a glory of adult females # 8217 ; s natural endowments ( Sklar 98 ) . Catherine went on in ulterior old ages to recommend for this sub civilization. She says that a ego sufficient adult female can follow kids and hence establish a household Tate by going herself the caput of the family ( Sklar 167 ) . Heath jobs for adult females in the 19th century were indefinable. They suffered everything from mental unwellness to gynaecological atrociousnesss. Similar to moral reform it relied on single advocators to distribute its thoughts. The advice most frequently circu ted was on self-improvement through diet and sexual restraint, exercising, and reasonable frock. Before now adult females did non hold an consciousness of how their organic structure worked and it was frequently abused through eating wonts and frock. Reformers advocated the eliminati of tight lacing in female frock ; counseled female parents to supply their kids with a healthy diet, fresh air, and wholesome activities. Many adult females took to the H2O remedy ; a topographic point where they could bring around their physical complaints along with their psychological 1s. Women went to these watering places like topographic points sometimes for months at a clip. During their stay they were doused with the healing prisoner of war s of hydopathy in many ways. They were wrapped in wet towels, took steam interventions, and were required to imbibe gallons of H2O ( Sklar 185 ) . The H2O remedy besides served as a topographic point were adult females could speak freely about thier wellness jobs and educate Ea other. Domesticity for the white in-between category adult female during the 19th century reform opened many doors for adult females. The success of moral reform is non every bit of import as it # 8217 ; s achievement of tapping into the energies of adult females in the emerging in-between category. work forces were able to eventually joint inheritor defeat and aspirations. The accomplishments of this clip was a case in point for other motions and for adult females # 8217 ; s continued activism following coevalss.

Micheal Phelpss Commercial Essay Example

Micheal Phelpss Commercial Essay Many companies, nowadays, used many different Ideas to sell and make business. Some companies accomplished their goals by using mass media to advertised commercial and some failed to accomplished their goals because their advertisements was not attractive enough. As for Subways commercial, they used an athlete, Michael Phelps, to build up their product and business. The commercial was well delivered on community false causes, appeal to emotion, and bandwagon because the establishment in the commercial influenced people who suspected and loved to be like Michael Phelps wanted to buy Subways products. Michael Phelps Subway commercial expressed community false causes, because they know what they were supposed to state and what would made people who buy their product believe in it. For example, In the commercial they said that to be like Michael Phelps, people have to eat Subway. In the commercial they had Phelps swim In the pool. As In this commercial they used Michael Phelps as ethos, since he Is a well-known athletic and very popular. That would helped Subway made ore customers and business. Moreover, the advertisement used a strong vocal In which it gave the viewers supports and hopes. For example, a strong voice that the audience can connected to or felt it mentally without saying a phrase to them like you can be something you wanted to be by eating Subway! or you can be like your idol if you eat Subway! Subway did a great Job on their commercial on given a false cause that made people think that it might be true and wanted to engage deeply with it. We will write a custom essay sample on Micheal Phelpss Commercial specifically for you for only $16.38 $13.9/page Order now We will write a custom essay sample on Micheal Phelpss Commercial specifically for you FOR ONLY $16.38 $13.9/page Hire Writer We will write a custom essay sample on Micheal Phelpss Commercial specifically for you FOR ONLY $16.38 $13.9/page Hire Writer In addition, Subway made the commercial as an appeal to emotion because they dad the advertisement targeted on the parents. The commercial targeted the parent by saying that if they wanted to be a good parent, they have to buy their kids Subway. The commercial used Michael Phelps mother as a good parent who loved and made her kids being success by eating at Subway. That showed pathos because It made the parents felt bad and wanted to buy their kids subway. As a result, Subway made its commercial targeted the parents which was a very successful idea, because every parent wanted their kids to be successful like Michael Phelps. The immemorial also showed a bandwagon fallacy, because Michael Phelps stated that eating Subway has athlete everywhere. By stating athlete everywhere created a bandwagon fallacy because the commercial appealed to popularity and used the show as a form of validation. Also, that would affect athletes or viewer who were in the same field like Phelps. On the other hand, they were smart because they knew what they had stated were considered a fallacy but they still put it in a form of validation. In that case, things seemed like they were true and very influential. Furthermore, they played on a dynamic music when Phelps was swimming. The dramatic music would motivate the viewers when they watched the commercial, Decease It would make teen Tell Like teen were apart It t T . I mace ten announce Tell like they were in a competitive game or the champion of the year competition. In addition, they made extra sound effect in the background where the water splashed very hard, which expressed that eating Subway will make the viewers as strong and fast as Michael Phelps. At the end of the commercial they officially showed the antacid and gave information about the size of it. For example, the man said, Its a five foot long and that showed logos, because it stated the number or size of the sandwiches to the audience. Also, he told what kind of ingredients were in the sandwiches such as bacon, turkey, avocado, and extra Jalapeà ±o. They included the Phelps family in the advertisement and reported that, Subway is the official training of the Phelps family. The last background was made blue and a timing machine, which mean they wanted the audience to see that they can beat the time by eating Subway. Correspondingly, they wanted the people who watch the commercial to pay more attention to the Phelps family and the message they were giving out. Inventing a business is not simple but by using many techniques such as community false causes, appeal to emotion, and bandwagon, would attract more customers. Together with, they used pathos, ethos, and logos as the key for the companys commercials. Michael Phelps commercial made a good influence on athletes. Subway made the commercial expressed how healthy the sandwiches were and how strong people would be if they ate Subway like Michael Phelps.

Using the Simple Sentence in Writing

Using the Simple Sentence in Writing For writers and readers alike, the simple sentence is the basic building block of language. As the name suggests, a simple sentence is usually very short, sometimes no more than a subject and verb.   Definition In English grammar, a simple sentence is a  sentence with only one independent clause. Though a simple sentence doesnt contain any  subordinate clauses, it isnt always short. A simple sentence often contains  modifiers. In addition,  subjects,  verbs, and  objects  may be  coordinated. The Four Sentence Structures The simple sentence is one of the four basic sentence structures. The other structures are the  compound sentence, the  complex sentence, and the  compound-complex sentence. Simple sentence: I purchased a tour guide and a travel journal at the bookstore.Compound sentence: I purchased a tour guide and a travel journal, but the bookstore was out of maps.Complex sentence:  Because I was planning to visit Tokyo, I purchased a tour guide and a travel journal.Compound-complex sentence:  While Mary waited, I purchased a tour guide and a travel journal at the bookstore, and then the two of us went to dinner.    As you can see from the above examples, a simple sentence- even with a lengthy predicate- is still grammatically less complex than the other types of sentence structures.   Constructing a Simple Sentence At its most basic, the simple sentence contains a subject and a verb: I am running.Kelsey loves potatoes.Mom is a teacher. However, simple sentences also can contain adjectives and adverbs, even a compound subject: He can follow that path and see the waterfall.You and your friends can see the waterfall from the trail.I was wearing my navy linen suit, a crisp white shirt, a red tie, and black loafers. The trick is to look for multiple independent clauses joined by a coordinating conjunction, a semicolon, or a colon. These are characteristics of a compound sentence. A simple sentence, on the other hand, only has a single subject-verb relationship. Segregating Style Simple sentences sometimes play a role in a literary device known as segregating style, where a writer employs a number of short, balanced sentences in a row for emphasis. Often, complex or compound sentences may be added for variety.   Examples: The house stood alone on a hill. You couldnt miss it. Broken glass hung from every window. Weatherbeaten clapboard hung loose. Weeds filled the yard. It was a sorry sight. The segregating style works best in narrative or descriptive writing when clarity and brevity are required. It is less effective in expository writing when nuance and analysis are required. Kernel Sentence A simple sentence can also function as a  kernel sentence. These declarative sentences contain only one verb, lack descriptives, and are always in the affirmative. Kernel: I opened the doorNonkernel: I did not open the door. Likewise, a simple sentence is not necessarily a single kernel sentence if it contains modifiers: Kernel: The cow is black.Nonkernel: This is a black cow.

4th Grade Science Experiments

4th Grade Science Experiments Great 4th-grade science fair projects involve answering a question, solving a problem, or testing a hypothesis. Usually, a teacher or parent helps work out the hypothesis and design the project. Fourth graders have a good understanding of scientific concepts, but they may need help with the scientific method and organizing a poster or presentation. The key to developing a successful project is finding an idea that is interesting to a 4th grader. Experiment Ideas The best experiments usually begin with a question to which you dont know the answer. Once youve formulated a question, you can design a simple experiment to help figure out the answer: Do cockroaches have a preference for direction? Catch and release cockroaches. Which way do they go? Is there a common trend or not? You can try this project with ants or other crawling insects as well.Do colored ice cubes melt at the same rate as clear ice cubes? Add food coloring to an ice cube tray and compare how long the colored cubes take to melt compared to the regular ones.Does magnetism travel through all materials? Put different materials between a magnet and metal. Do they affect how strongly the magnet is attracted to the metal? If so, do they all affect the magnetic field to the same degree?Do all crayon colors last the same? Draw a really long line with one color, then draw the same length of line with another color. Are both crayons the same length?What is the effect of microwaving seeds on their germination rate? Test seeds that sprout quickly, like radish seeds, and different microwave times, such as 5 seconds, 10 seconds, 30 seconds, one minute. Use a control (no mi crowave) treatment for comparison. Will seeds germinate if you soak them in a liquid other than water? You can try milk, juice, vinegar, and other common household liquids. Alternatively, you could see if plants will grow if they are watered with liquids other than water.Make a simple homemade windmill. What is the best number of blades for the windmill?How much salt (or sugar) can a plant tolerate? Water plants with a different solution of salt or sugar. How high of a concentration can the plant tolerate? A related question would be to see if plants can survive if they are watered with soapy water such as leftover dishwater.Do birds have a preference for birdhouse material? In other words, do they seem to care if the birdhouse is made of wood or plastic or metal?Do worms react when they are exposed to light? Do they react differently when they are exposed to different colors of light?Do ants prefer different types of sugar? Test using table sugar, honey, maple syrup, and molasses.Can you taste the difference between foods that contain fat and fat-free versions of the same product? Compare the water filtration rate of different brands of coffee filters. Take one cup of liquid and time how long it takes to pass through the filter. Do the different filters affect the flavor of the coffee?Do white candles and colored candles burn at the same rate?Write messages using different types of invisible ink. Which was the most invisible? Which method produced a message that was easy to read after it was revealed?

Law of Evidence Essay Example | Topics and Well Written Essays - 1500 words - 2

Law of Evidence - Essay Example verse to Duane’s interests and on this basis, the prosecution counsel can contradict by introducing prior oral statements that are inconsistent with the oral testimony provided in the Court2. In order to argue successfully in favor of admitting evidence, the Prosecution will be required to prove that: The major issue the Prosecution will have to prove is therefore the question of whether the evidence of the character of WPC Kite is relevant to the subject matter of the proceedings regarding Diane. The Prosecution could argue that the substance of WPC’s confessions should be admitted as important hearsay evidence on grounds of its relevance in understanding the probative value of the statements in understanding other evidence in the case.3 Further grounds they could use to argue for admission of WPC’s statements are the general provisions for admission of confessions4 admissions by agents5 or by utilizing the provision that â€Å"a statement made by a party to a common enterprise is admissible against another party to the enterprise as evidence of any matter stated.†6 Moreover, since the statements of WPC Kite in Court will be inconsistent with his oral admissions to Duane in the car, this could provide additional grounds for the Prosecution to seek that such evidence be admitted.7 They could argue that since the testimony that WPC Kite will be offering in Court is likely to contravene the Defendant Duane’s assertion that he made unsolicited admissions in the car on the way to the police station, the admission of those oral evidence may be justified in providing evidence of his character and the fact that he did indeed make those statements. 2. In the event Duane wishes to resist the admission of such evidence, the major argument that can be offered is the lack of relevance of WPC’s criminal record in the issue of her theft indictment. For example, in the case of Funderburk8, the issue in question was whether the defendant had sexually assaulted the

Type of organizational structure for a company you may work for Term Paper

Type of organizational structure for a company you may work for - Term Paper Example The first Federal agency to offer medical care to veterans was the Naval Home in Philadelphia, PA. The home was formed in 1812 and was followed by the formation of Soldiers Home in 1853 and St. Elizabeth’s Hospital in 1855. Congress shaped the National Home for Disabled Volunteer Soldiers in 1865 in answer to the towering number of Civil War casualties. These homes were at first intended to be room and board for disabled veterans. Though, by the late 1920’s, the homes were giving a level of care similar to hospital care. Beginning in the mid-1990s VHA undergo what the agency characterizes as a major alteration aimed at improving the excellence and effectiveness of care it provides to its patients. That conversion included eliminating underutilized inpatient beds and amenities, increasing outpatient clinics, and reorganization eligibility rules. A main focus of the conversion was the tracking of a number of routine indicators—counting quality-of-care procedures—and holding senior managers responsible for improvements in those events. In the July 18, 2005 matter of US News and World Report, Veterans Administration hospital care is hyped as over and over again as the best around. The high ranking to the conversion of the VA health care classification over the precedent decade. Starting in the l990s under the guidance of Dr. Kenneth Kizer, the Veterans Health Administration organized a presentation and answerability system that was joined openly to the value of patient care and result. Patient protection and a new culture of safety that heartens coverage and assessment of errors plus close calls, instead of the corrective emergence of the past, carry on to be an aspect in Veterans Administration’s success (Allison Percy, 2009 ). In adding up, computerized patient report, clinical reminders that endorse guideline suggested care, a bar coding system for further precise drug

The thrill of reading Essay Example for Free

The thrill of reading Essay Education is an important asset to any one’s life and should be available to every one of all ages. Certain levels of education should be available to people of different levels and should be easily accessible. We need a basic form of education in our everyday lives. If we did not learn simple arithmetic such as how to count or if we did not learn how to read, we would suffer in the real word. If we bought something, people could rob us of our change simply because we cannot count. We would not be able to learn if we cannot read. We would rely on pictures to describe things for us and to convey the message to us. We would lose the thrill of reading. All these basic skills are taught in primary school and everyone should have access to primary school education. It is essential that everyone goes to school and if money is what is stopping them, then the government needs to make a plan to help correct that. Primary education should be made free as it allows people to develop their brains and gain a basic knowledge of the world. The government should provide institutions which learners can attend to be educated which they currently do and they are called government schools. These schools should be subsidised by the government for people who really can’t afford school fees. If people have enough money and choose to attend a private learning institution and have to pay school fees, they should do that at their own will. School should be made compulsory from age six when children are able to understand and grasp concepts more easily until about the age of sixteen where they will have a broad knowledge of the world and can decide whether they want to further their studies in a more specialised way. The quality of learning should be of a good quality at all levels of education. Secondary education expands on the knowledge that learners have received from primary school. It is still a broad range of knowledge but more important knowledge is given to learners especially in terms of career choice paths. It should be free or subsidised by the government for people who are really underprivileged or who really can’t afford school fees. School gives children a basic knowledge in problem solving skills that they may need in their everyday lives. Secondary education is compulsory up until grade 9 since grade 10 is when learners choose specific subjects which they feel may help them later on in life or in the career they are interested in. School should be compulsory till the end of matric. It would keep young people off the street and they would be doing something constructive such as improving their education. Nobody wants to hire a sixteen-year-old which is the age you are allowed to leave school at. Those sixteen-year-olds end up jobless, sitting at home or can become involved in gangs or drugs. Instead of wasting their time, they should rather attend school. They choose not to go to school because they are lazy and need that push to make them do something. They stand a much better chance of getting a job with a matric certificate. Finishing school up until matric level also allows you to explore new areas in your life and so that you can help find yourself, your talents and your interests.

Introductory accounting and finance :: essays research papers fc

Contents Page Page 3 ~   Ã‚  Ã‚  Ã‚  Ã‚  Section A – Trading, Profit and loss account Page 4 ~   Ã‚  Ã‚  Ã‚  Ã‚  Section B – Balance Sheet Page 5 ~   Ã‚  Ã‚  Ã‚  Ã‚  Section C Page 6 ~   Ã‚  Ã‚  Ã‚  Ã‚  Section D Page 7 ~   Ã‚  Ã‚  Ã‚  Ã‚  Section E Page 8 ~   Ã‚  Ã‚  Ã‚  Ã‚  Section F Page 9 ~   Ã‚  Ã‚  Ã‚  Ã‚  Section G Page 10 ~   Ã‚  Ã‚  Ã‚  Ã‚  Section H Page 11 ~ Bibliography   Ã‚  Ã‚  Ã‚  Ã‚  Trading, Profit & Loss account  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   for Mr. Stanley relating to trading during   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚     Ã‚  Ã‚  Ã‚  Ã‚  Ã‚ £Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚ £Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚ £Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   Sales  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  125000  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   Less Cost of Sales  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   Opening Stock  Ã‚  Ã‚  Ã‚  Ã‚  10430  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   Add Purchases  Ã‚  Ã‚  Ã‚  Ã‚  67634  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚     Ã‚  Ã‚  Ã‚  Ã‚  78064  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   Less returns outward  Ã‚  Ã‚  Ã‚  Ã‚  48  Ã‚  Ã‚  Ã‚  Ã‚  78016  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   Add Carriage Inward  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  2120  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚     Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  80136  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   Less Closing Stock  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  11250  Ã‚  Ã‚  Ã‚  Ã‚  68886  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   GROSS PROFIT  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  56114  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚     Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   Less Expenses  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   Salaries  Ã‚  Ã‚  Ã‚  Ã‚  28400  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   Postage & Stationary  Ã‚  Ã‚  Ã‚  Ã‚  98  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   Rent & Rates (2900-860)  Ã‚  Ã‚  Ã‚  Ã‚  2040  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   Packaging  Ã‚  Ã‚  Ã‚  Ã‚  3217  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   Bad debt  Ã‚  Ã‚  Ã‚  Ã‚  126  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   Provision for Bad Debt  Ã‚  Ã‚  Ã‚  Ã‚  60  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   Insurance  Ã‚  Ã‚  Ã‚  Ã‚  1220  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   Electricity (953+263)  Ã‚  Ã‚  Ã‚  Ã‚  1216  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚     Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   Depreciation (3000 + 1680)  Ã‚  Ã‚  Ã‚  Ã‚  4680  Ã‚  Ã‚  Ã‚  Ã‚  41057  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   Carriage Outward  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  2850  Ã‚  Ã‚  Ã‚  Ã‚  43907  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   NET PROFIT  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  12207  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚     Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚     Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   This is a balance sheet for Mr. Stanley as at 31st December 2002.   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚ £Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚ £Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚ £Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   Fixed Assets  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   Fixtures & Fittings (15,000 + 8,400)  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  23,400  Ã‚  Ã‚  Ã‚  Ã‚   Less Depreciation (3,000 + 1,680)  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  4,680  Ã‚  Ã‚  Ã‚  Ã‚     Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  18,720  Ã‚  Ã‚  Ã‚  Ã‚   Current Assets  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   Stock   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  11,250  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   Debtors  Ã‚  Ã‚  Ã‚  Ã‚  3,200  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   Less Prov.for bad debt  Ã‚  Ã‚  Ã‚  Ã‚  150  Ã‚  Ã‚  Ã‚  Ã‚  3,050  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚     Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   Bank  Ã‚  Ã‚  Ã‚  Ã‚  590  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   Add Prepayments  Ã‚  Ã‚  Ã‚  Ã‚  860  Ã‚  Ã‚  Ã‚  Ã‚  1,450  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   Cash  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  165  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚     Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  15,915  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   Less Current Liabilities  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   Creditors  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  6,765  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   Accruals  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  263  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   Working Capital  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  7,028  Ã‚  Ã‚  Ã‚  Ã‚  8,887  Ã‚  Ã‚  Ã‚  Ã‚     Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  27,607  Ã‚  Ã‚  Ã‚  Ã‚     Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   Financed By  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   Capital  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  25,000  Ã‚  Ã‚  Ã‚  Ã‚   Add Net Profit  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  12,027  Ã‚  Ã‚  Ã‚  Ã‚     Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   Less Drawings  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  9,600  Ã‚  Ã‚  Ã‚  Ã‚     Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  27,607  Ã‚  Ã‚  Ã‚  Ã‚     Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚     Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   C. Give an explanation of the accounting treatment for invoices that have been unpaid and unrecorded at the date of the preparation of the final accounts. This is known as an accrual of expenses, an accrual occurs when expenses that have occurred during an accounting period are not included in the trial balance, they are unpaid and unrecorded. When this occurs the accounting treatment in the profit and loss account would be to add the outstanding amount to the expense in question showing the full amount of expense used up in that accounting period. In the balance sheet however an accrual is classed as a current liability. This is because the firm owes the outstanding amount and is expected to pay this debt in the short term. The outstanding amount will therefore appear under current liabilities in the Balance Sheet under the heading ACCRUALS. The reasons for making these adjustments is to ensure that the profit and loss account records the cost that has been incurred for that particular accounting period instead of simply the amount that has been paid. An example of an accrual ~ during the accounting period of January 1st 2002 and December 31st 2002 a phone bill is incurred for the months June to September however it goes unpaid and is not incorporated into the telephone account. This means that adjustments have to be made so that it can be included in the final accounts for that accounting period. D. Mr. Stanley had paid a proportion of the rates for the following accounting period. Explain how this impacted on the preparation of the accounts for the current accounting period. A prepayment is when an amount is paid in advance of the accounting period in which it is actually due.

Marketing Plan Alaska

TABLE OF CONTENTS I. Executive Summary2 II. Situational Analysis- Macroenvironment Analysis5 a. Technological Environment6 b. Economic Environment7 c. Socio- Cultural Environment8 d. Natural Environment9 e. Political-Legal Environment10 III. Situational Analysis- Market Analysis f. Market Definition11 g. Market Size12 h. Industry Structure14 i. Porter’s Five Forces Analysis15 j. Competition19 k. Market Trends21 IV. Situational Analysis – Consumer Analysis22 V. Situational Analysis – Internal Analysis26 VI. SWOT Analysis35 VII. Marketing Research37 VIII. Marketing Strategies40 IX. Implementation43 X. Financial Summary64 XI. Scenario/Contingencies65 XII. Appendix66 I. Executive Summary Alaska Milk Corporation (AMC) is one of the leading companies in milk production from the dairy industry. We have been manufacturing dairy products in the Philippines since 1972 starting with liquid canned milk products and eventually expanded to manufacture powdered filled milk and Ultra High Temperature (UHT) milk products. For over thirty years, AMC has emerged to be as one of the two major players in the Philippine milk industry and is consistently maintaining its brand leadership in the liquid anned milk category and holds a strong growing position in powdered milk. AMC also expanded into higher value-added milk products, particularly in UHT/Ready-to-Drink milk category. Since 1972, we have been caring for every Filipino family by providing them their good nutrition and health through quality milk products. Also in every other way such as: programs that promote sports development, campaigns that foster good values among children and product innovations aimed at enhancing the Filipino's health and welfare. And we shall continue caring for every Filipino family from every part of the country, may it be Luzon, Visayas or Mindanao. The market for milk and dairy products in the Philippines comprises two very different segments: market for milk and dairy products that are processed in the Philippines from imported dairy ingredients that comprises 99% of the total market and the other 1% which is the market for products that are produced from locally produced raw milk by the Philippines dairy farming industry. Dairy products are commonly seen in every store, from wholesale to retail stores, and the demand for it never diminishes. Every individual will always have to put in mind the need for their health and nutrition. Milk products are one of the basic necessities we should provide our bodies and that is programmed especially on the minds of every Filipino family in the country. Alaska provides the best kinds of milk from liquid to powdered that can ever be provided to every consumer market. AMC’s target markets are consumers ranging from 4-12 years old. Majority of the customers are female and only few are men. Mainly because most of the buyers are housewives or single parents and the children they have are the consumers of the milk produced by AMC. AMC continues building the strengths and competitive attributes of its brand and develop its full marketing potential in the dairy industry. Serve every consumer to their level of satisfaction and will respond to the call to deliver higher quality nutrition to every Filipino home. To increase product awareness, specifically on its powdered milk product and the rise of our market share by 2 percent annually in three years. AMC has experienced and well-trained employees that helps in driving AMC forward with continuous superiority on product quality and strong supplier relationships. But then as costs increases, product prices also tend to increase and results to higher prices over competitors and include the products’ seasonal demand and the limitation of its supply base. AMC’s edge over other brands is our strong and popular reputation in the market that reveals that we have a lead in every consumer mind. Rapid technological advancements have led to innovation and faster production with still better and high quality of goods and wider product distribution nationwide. As AMC rises, many threats will stand in the way such as; competitors tend to escalate and siege AMC’s growth in the market that leads to the buying behavior of consumers to change by substituting Alaska Milk Products to these cheaper brands, price wars between competitors, price cuts and so on could damage profits for AMC brought about by the economic crisis in the country. Alaska’s powdered milk is creamier and tastier than any other brand in the market. Its availability and affordability may be like other brands but its focus will stay on the powdered milk’s creaminess which makes it deliciously tasty that is enjoyed by many consumers. Also, a unique source of Alaska powdered milk’s production is that it uses the finest vegetable oil from coconuts to make it as creamy and tasty as full cream milk. II. Situational Analysis – Macro-environment The macro-environment analysis are the factors that greatly affects the dairy industry. These are considered the external analysis. It is sub-divided into five aspects: technological environment, natural environment, political-legal environment, economic environment and socio-cultural environment. The technological environment deals with how the advent of technology affects the production of dairy products and the way the consumers receive the final products. With the modernity of facilities and equipment, the production of milk becomes better and faster. The natural environment deals with the natural issues that affects the dairy industry. Certain issues can either help or deter the buying decision of consumers. The political-legal environment deals with certain laws and regulations passed by the government that must be followed. It affects the dairy industry in a way that all companies must abide to this laws in order to operate. The economic environment is about the current economic changes that affects the society, the industry and the consumers. It greatly affects the consumer spending. The last aspect is the socio-cultural environment which is about the beliefs, norms, values and culture practiced by the consumers. It indicates person’s behavior and social graces that leads to the buying preference of consumers. a. TECHNOLOGICAL: i. With the demand of people for faster and better products and services, technology was created. It has provided the industry for the tools needed to enhance the techniques and strategies to make dairy products better. Through technology, the way people search for information about the products, the way on how to purchase, and the way on receiving goods are greatly influenced. Factors| Effects on the Industry| Online Retailing| Vast market can be reached by selling goods to people over the net. This will provide better accessibility for the users of the product. | Electronic Data Interchange| It will link the company to its suppliers through communication advancements. Making products available to different establishment. | Customer Relationship Management (CRM)| A marketing tool that binds the power of computers and databases to provide the ability to collect data about consumer buying behavior on individual basis. It will help the industry to familiarize the demands of the consumers and analyze their buying behavior and produce products that will meet the needs and wants of the consumers. | b. ECONOMIC: ii. The economic environment scan determines the economic changes that will have an impact to the society, dairy industry and AMC like unemployment rate, exchange rate and inflation rate. In the dairy industry, these factors affect the level of income of people. Thus, affecting the buying behavior and preferences of consumers. Factors| Effects on the Industry| Decreasein unemployment rate| The decrease in unemployment rate gives probability to an increase in family income resulting to increase in purchasing power. This will lead to profitable commerce and increase in sales of the industry. | Changes in exchange rates| The appreciation of Philippine Peso against US Dollar will lead to a less operating expense in the dairy industry. Inflation Rate| Due to increase of expenditures in the industry, cost of sales will swell making the consumers carry the burden of expenses. | c. SOCIO-CULTURAL: iii. Socio-cultural trend analysis is one of the important factors in making and developing strategic analysis. The socio-cultural environment shapes our beliefs, values and norms. In relation to the dairy industry, this socio-cultural environment analysis indicates person’s behavior and social graces that may lead to change in preference and variation in consumer’s buying behavior. Also, certain beliefs and values can serve as advantage or disadvantage for the part of AMC. Factors| Effects on the Industry| Campaign for Milk Benefits and Usage| Consumers will have better awareness over the industry’s product which will attract more potential customers. | Projected increase in the population| With a population of 101,833,938 (July 2011 est. ) will lead to increase in the need of product. As population gets bigger, a result of higher sales and earnings is expected. | Breast feeding vs. Formula milk| Nutrients found in the mother’s breast milk can be compared to this formula milk. But with the fast pacing everyday routine, formula feed milk can be prepared anytime. Thus it will lead to more consumers and sales. d. NATURAL/ECOLOGICAL: iv. The natural environment scan is about the issues that affects the dairy industry. In particular with the environmental issues like melamine outbreak and green marketing. As well as the nutritional facts of the products produced in the dairy industry. Certain issues can either help or deter the buying decision of consumers. Factors| Effects on the Industry| Global problems and green industry| Natural calamities and disasters can delay the production of dairy products. Thus, it may lead to decrease in the total sales of the industry. Green marketing will enable the industry to reduce its waste material. Thus, making a cleaner planet. | Cholesterol content of dairy products| Health and body conscious people will not consider consuming much of dairy products as source of energy. | Melamine Outbreak and contamination of dairy products. | Contamination like the melamine outbreak threatens the industry growth and decreased sales of products that use milk as an ingredient. As a result, it slackens the growth of dairy industry. | e. POLITICAL-LEGAL: v. The political-legal environment is about how the dairy industry will adapt to changes in relation to proposed legislations, programs and other government related issues. It is important to know the factors affecting the political and legal environment so that AMC will be able to abide to certain legislations and programs. Factors| Effects on the industry| Republic Act No. 7581: The Price Act| Automatic freezing of basic necessities’ prices in areas where a state of calamity is declared. | Republic Act no. 7884: National Dairy Development Act of 1995| Improve livelihood opportunities and thereby increase income level through the dairy industry. In effect, there will be an increase in the milk produced locally and an increase in quality of living. Republic Act 7394: Consumers Act| Establishes standard and quality measures for milk and adopt measures for their pure and safe supply. | III. Situational Analysis – Market Analysis * Market Definition Dairy industry involves processing raw milk into products such as consumer milk, butter, cheese, yogurt, condensed milk, milk powder, and ice cream, using processes such as chilling, pasteurizatio n, and homogenization. The dairy industry is divided into 5 different product categories; yogurt, butter, milk. Cheese and ice cream. The milk category is subdivided into 6 types, cream, powdered milk, evaporated milk, condensed milk, dried powder milk and cultured buttermilk. INDUSTRY STRUCTURE Figure 1: Industry Structure Source: www. nda. da. gov. ph/ * Market Size The Philippines, with a population of 95,687,643 (July 2011 est. ), growing annually at 1. 903% (2011 est. ), is a large market for milk and milk products. Dairy products are the country’s second largest agricultural import after wheat. The country’s dairy industry, which sources 99% of its inputs from abroad, is estimated to generate sales of up to P 43. 45B annually. Philippines is a huge market for milk and milk products with a small dairy farming community that has been growing vigorously for the past two years. The dairy market generates sales amounting to P44B annually. Although Filipinos are generally considered non milk drinkers with consumption at 19 kilograms per year, the Philippine dairy market, including the market for imported milk, generates over P44billion in revenues annually. 44% of the demand for milk is concentrated in Metro Manila. Luzon 46,228,000 (2011 est. ) Luzon 46,228,000 (2011 est. ) Visayas 27,877,103 (2011 est. ) Visayas 27,877,103 (2011 est. ) Mindanao 21,582,540 (2011 est. ) Mindanao 21,582,540 (2011 est. ) * Industry Structure The market for milk and dairy products in the Philippines comprises two very different segments: * The market for milk and dairy products that are processed in the Philippines from imported dairy ingredients or imported in retail packed form. This comprises well over 99% of total consumption; and, * The market for products that are produced from locally produced raw milk by the Philippines dairy farming industry. This comprises 1% of total raw milk. Suppliers of imported milk (2011)| Percentage| Australia | 61%| USA | 23%| Others| 16%| TOTAL | 100%| Table 1: Major Suppliers of imported milk(2011) Source: www. nda. da. gov. ph/ The Philippines’ dairy industry consists of two distinct sectors. One is the milk powder based sector that imports, re-processes and repacks milk and milk products. The other is the liquid milk sector that has its imported UHT milk component and the locally –produced fresh milk component. SECTOR| IMPORTER- REPROCESSOR| LOCAL MILK PRODUCER-PROCESSORS| TOTAL| Liquid milk market| 70| 30| 100| Powdered and other milk market| 100| 0| 100| Table 2: Sectors in dairy industry. Source: www. nda. da. ov. ph/ Figure 2: Total Raw Milk Segmentation Source: www. nda. da. gov. ph/ * Porter’s Five Forces Analysis Figure 3: Porter’s Five Forces Analysis Threat of New Entrants (Barriers to Entry) The easier it is for new companies to enter the industry, the more cutthroat competition there will be. Factors that can limit the threat of new entrants are known a s  barriers to entry. * Existing loyalty to major brands Consumers buy specific Alaska products that they usually buy. Other local or new entrant companies will be having a hard time competing with Alaska brands since their consumers are loyal to them. Scarcity  of resources Philippines imports 99% of its raw milk and only 1% are produced locally. New entrant companies will need a huge budget for importing raw milk. * Government restrictions or legislation Certain requirements provided by the government should be met by the new entrant companies in order to start their business. These restrictions and legislations help AMC to minimize competitors and to remove illegal distributors. Power of Suppliers This is how much pressure suppliers can place on a business. If one supplier has a large enough impact to affect a company's margins and volumes, then  it olds substantial power. Here are a few reasons that suppliers might have power: * Number of Suppliers Large number of supplier s will then result to a high inventory level for raw milk used for the production of dairy products. * Capacity of Supplier Suppliers must be able to sustain the quantity of raw milk needed by the company’s dairy production. * Cost of Changing The total money, time and resources associated with the change of supplier. Buyer Power Buyers are the people or organizations who create demand in an industry. The bargaining power of buyers is greater when: * Number of Customers Large number of buyers will then result to large amount of sales in the consumption of dairy products. * Size of each order The capacity of a customer to buy a certain product on a single purchase in order to fulfill their satisfaction. * Price sensitivity Gradual price changes should be observed to not greatly affect the consumption of the goods in the market. Threat of Substitution The presence of substitute products can lower industry attractiveness and profitability because they limit price levels. The threat of substitute products depends on: * Substitute Performance Other brands that offer the same quality of dairy products but have lower prices will threaten the competency of the company’s products throughout the market. * Cost of change Improving the product quality and decreasing the price at the same time to reach the same demand as the competing brand. Intensity of Rivalry The intensity of rivalry between competitors in an industry will depend on: * Number of competitors Large number of competitors can threaten your position in the market. * Quality differences Aside from quantity, companies must maintain the quality of their products. In dairy industry, it is important to monitor the quality of the products because it will be your advantage over your competitors. * Customer loyalty There will be a little possibility that loyal customers will be persuaded by the competitors to switch over their products. Also, loyal customers can be company’s asset since they can use the word-of-mouth. * Competition Nestle remains the undisputed leader in drinking milk products in 2011 with a market share of 72%, 64% for Bear Brand and 8% for Nido. The company’s very strong position is attributed to its long standing presence in the Philippines which enabled it to achieve strong brand equity for its brands. Alaska ranks second with 20% market share. One percent lower than the previous market share. Competitor| Company| Placement| Promotions| Product sizes and Price| Bear Brand| Nestle’ Philippines| Available in all leading supermarkets nationwide. | Free items, TV, Print and Radio advertising, Events and Sponsorships| 33g – P9. 5080g – P25150g – P46. 75300g – P89. 25680g – P192. 251. 1kg – P331. 252. 2kg – P634. 0| Nido Fortified| Nestle’ Philippines| Available in all leading supermarkets nationwide. | Free items, TV, Print and Radio advertising, Events and Sponsorships| 160g – P68. 70370g – P157700g – P274. 50900g – P3361. 2kg – P467. 251. 8kg – P680. 402. 5kg – P929| Anchor Full Cream Milk| Fonterra Brands Ph ilippines Inc. | Available in all leading supermarkets nationwide. | Free items, TV and Print ads| 150g – P68. 75350g – P157. 50700g – P276. 50| Birch Tree| Snow Mountain Dairy Corporation| Available in all leading supermarkets in GMA, North and South Luzon| TV ads| 80g – P25. 75150g – P48300g – P93. 50700g – P212. 0| Table 3 : Market share of Powdered Milk Category Comparison Table Source: AC Nielsen Figure 4 : Market Share of powdered milk for 2011 Source: AC Nielsen * Market Trends The lifestyle  of the urban  Filipino is continually changing wherein a local patron not only spends more time away from home but home cooked meals are being replaced by packaged or  ready-to-eat meals. With the Filipino propensity for buying only for their daily needs, the variety and availability of smaller retail packs has increased. Food processors realize that this is a huge segment of  the market and develop sachet packaging accordingly. Metro Manila remains as the major market for fresh milk classified into business and consumer markets. The business markets include the institutional markets and the retail sector such as coffee shops, hotels, restaurants, supermarkets and small retailers. Meanwhile, the consumer markets include households and schools through the milk feeding program of the government. Consumption of drinking milk products remains dependent on the level of consumer disposable income. During 2011, there has been a challenge for customers to stretch their budgets due to skyrocketing commodity prices coupled by the volatile prices of fuel and utilities. With these struggles, disposable income has declined which became unfavorable in the consumption of drinking milk. Some middle and lower income consumers are not really milk consumers and milk has a low priority on grocery lists. IV. Situational Analysis – Consumer Analysis The main customers of Alaska powdered milk are composed of parents who have children ages 4-12 who are currently in the so called â€Å"growth gap years†. Teens also consume the product because of its rich taste and creaminess. * Nature of the buying decision According to research 25% of the total grocery budget of people are spent on beverages. And 10 percent of it goes to milk drinks while 5-7 percent goes to milk/dairy products. The average budget for grocery is P 7, 703. Figure 5: Consumer Spending 2011 Source:TNS Global Research * Geographic Philippines is chosen to be the target location of this strategic plan. It has a population of 95,687,643 (July 2011 est. ). The population of Luzon is 46,228,000 (2011 est. ). Visayas has 27,877,103 population (2011 est. ) and Mindanao has a population of 21,582,540 (2011 est. ). Below are the areas with their following percentage in grocery budget for milk beverage. Metro Manila together with Rizal got the highest percentage among all the areas with 13%. And urban areas give higher priority in milk beverages rather than those in rural areas. Table 4: Average Current Budget 2011 Source:TNS Global Research * Demographic The consumers are ranging from 4-12years old. Majority of the customers are female and only few are men. This is because the main customers are housewives or single parent and men are usually in their own jobs. The household income bracket of the consumers ranges from P30, 000. 00 to P 7,000. 00 and below. And the average budget they allot for grocery is P7, 703. Wherein P8, 400 are the average grocery budget of people in urban areas while P5, 400 are being spent in rural areas. Class C allots an average of P 12,000 for their grocery budget. * Psychographics The socio economic status is Class C. Class C is the majority of the consumers which composes of families with regular compensation. Consumers are mostly College Undergraduate and High School Graduate. The consumers are identified as Makers. These consumers are the low-resource group of those who are motivated by self- expression. They are practical people who value self- sufficiency. They are focused on the familiar- family, work, and physical recreation- and have little interest in the broader world. As consumers, they appreciate practical and functional products. The customers of Alaska milk products are housewives and single parents. They are practical in choosing products to buy and are more focused in family life while single parents are focused on their work at the same time with their child. They are also practical in buying products since they are the only one that supports the child. * Benefits Good quality of milk products, nutritional value and value for money are the most expected benefits of the customers. The product should be produced with good quality containing all the nutrients needed of children during their growth gap years with reasonable price. * Usage Patterns Customers are considered to be long time users since the Alaska brand has been trusted for 40 years. People grew up with the Alaska Powdered Milk and because of the intergeneration effect, relatives and mothers are usually the entities to influence the usage of the product. Advertisements also influence the usage pattern of the consumers. * Purchase Patterns The frequencies of purchasing product were in weekly and monthly basis. The numbers of milk products brought per week or per month are depending on consumers’ necessities and preferences. In supermarkets, groceries, and sari- sari stores mostly the products are brought. * Consumer/ Customer Preferences Consumers prefer a milk product that has their demanded qualities like deliciously sweet and creamy, nutritious and affordable. The four P’s, Product, Price, Place, and Promotion were all important factors considered in selection of what milk products/brand to buy. V. Situational Analysis – INTERNAL ANALYSIS ALASKA MILK CORPORATION (AMC) is a leading manufacturer of milk products in the Philippines. It has established a strong brand heritage and recognition among Filipino consumers with its traditional liquid canned milk products, marketed under the Alaska brand. In addition, the Company has developed a strong competitive position in the powdered milk category and a growing presence in the UHT ready-to-drink and ready-to-use segments. Company Resources * Financial Alaska Milk Corporation delivered another year of solid performance, ending 2010 with a new record net income of P1. 82 billion, a 29% improvement over the P1. 41 billion net income earned in 2009. Fueling the growth was the strong sales volume expansion across the Company’s portfolio of milk products alongside lower input costs as well as prudent spending. Net sales for 2010 grew by 15% to P12. 16 billionfrom P10. 58 billion a year ago, underpinned by the double-digit growth of the domestic milk market as the Philippine economy sharply rebounded from the slowdown in 2009. In addition, sustained advertising campaigns and demand-generating promotional initiatives help pushed sales volumes higher yearon- year, a significant achievement amidst aggressive competition and market challenges. Operating expenses for the year increased significantly, by 22% at P2. 28 billion from P1. 87 billion in 2009. The increase can be attributed to higher advertising and promotional spending to boost consumer demand for Alaska Milk products. (In million pesos) Figure 6: Net Sales of AMC (In million pesos) Figure 7: Net operating expenses of AMC (In million pesos) Figure 8: Net Income of AMC (In million pesos) * People Alaska Milk Corporation recognizes that their people, the Alaska Team members, are one of their most important assets and they are committed to promote their safety and welfare. Their wealth of experience, ideas, dedication and strong work ethic lay the foundation for the Company’s continued success. It is the company’s goal as much as it is theirs, to pursue and reach their full potentials through continuing education, training, and skills-enhancement programs. They challenge each individual by providing the opportunity to contribute to the Company’s endeavors. Total employees headcount as of December 31, 2010 are as follows: Executives-14 Managers and Supervisors-225 Rank and File-488 Consultant-1 Board of Directors Our board of directors have successful careers in businese, academe and public service. With their wealth of experience, they add significant perspective and direction into how management shapes and executes business strategies. The Board of Directors is being led by Chairman Antonio Ozaeta. Management Team Our senior management team shares the same mission, vision and values — driven by a sense of accountability to be successful as individuals and as a company. The President and CEO of Alaska Milk Corporation is Wilfred Steven Uytengsu Jr. * Product Offerings * Liquid Canned Milk The Company’s first generation of milk products are Alaska Evaporated Filled Milk and Alaska Sweetened Condensed Filled Milk. Alaska Evaporada and Condensada are the perfect enhancers for various food and beverage preparations. Today, Alaska Milk Corporation has a dominant position in the liquid canned milk category, accounting for nearly 80% of the market. * Alaska Evaporated Filled Milk * Alaska Sweetened Condensed Filled Milk * Cow Bell Condensada * Alaska Creamer * Alaska Evaporada * Alaska Condensada * Alaska Milk Corporation bought from Nestle: * Alpine * Liberty * Krem-Top * Krem-top All purpose Cream * Also long-term licensing agreement for AMC to manufacture and sell the ff. brands for liquid canned milk products: * Carnation * Milkmaid * Powdered Milk The Company has likewise built a solid position in the Powdered Milk Category. With the heritage gained by the Alaska line of liquid canned milk products, the Company’s Alaska Powdered Milk Drink, the most nutritious powdered milk, has emerged as the second leading brand in the market. * Alaska Powdered Milk Drink * UHT Ready -to -Drink Milk Alaska Milk Corporation also offers a line of Ready-to-Drink milk products that come in both plain and flavored milk. The Company’s line of Ready-to-Drink milk products use Ultra High Temperature (UHT) process combined with aseptic packaging – to ensure product quality, hygiene and longer shelf life. Alaska Fresh Milk * Alaska Slim Milk * Alaska Choco! * Alaska Sweet Milk! * Alaska Yoghurt Drink (Strawberry, Blueberry, Orange and Green Apple) * UHT Ready -to -Use Product Alaska Crema All-Purpose Cream is a result of the Company’s effort to broaden its product portfolio in higher value-added segments. Launched in 2003, Alaska Crema enhances the taste of a variety of food preparations, bringing gourmet goodness at home. * Alaska Crema All-Purpose Cream * Non-Dairy Coffee Creamer The latest addition to the Company’s portfolio of quality products is Alaska Krem-Top Coffee Creamer. A non-dairy coffee creamer, Alaska Krem-Top enhances coffee experience with its rich flavor and aroma. In a blind test, more coffee drinkers in Metro Manila like Alaska Krem-Top better than the leading coffee creamer brand. * Alaska Krem-Top Coffee Creamer Alaska Milk Corporation currently has a partnership with Kelloggs due the complementary nature of the two products and the two companies' thrust in promoting â€Å"healthy breakfast = cereals + milk†, and the former's strong operational structure and distribution capabilities. * Objectives Mission statement and Vision statement OUR VISION†¦ Is to be a leading consumer foods company with a diversified portfolio of consumer food brands and products that are market leaders in their respective categories. OUR MISSION†¦ PRODUCT DEVELOPMENT We will continue to build on the strengths and competitive attributes of the ALASKA brand and develop its full marketing potential. We will develop new products and identify market opportunities, mindful of our task to be responsive to the ever changing and growing needs of our consumers. PEOPLE We recognize that our people, the Alaska Team Members, are on of our most important assets and we are committed to promote their safety and welfare. Their wealth of experience, ideas, dedication and strong work ethic lay the foundation for the Company's continued success. It is our goal as much as it is theirs, to pursue and reach their full potentials through continuing education, training, and skills-enhancement programs. We challenge each individual by providing the opportunity to contribute to the Company's endeavors. PROFITABLE GROWTH Growth that creates value for our shareholders is paramount. We will deploy our resources on investment opportunities that are within our core competence and yield excellent returns relative to its risks and which are consistent with our growth objectives. SOCIAL RESPONSIBILITY We recognize our role in nation building by promoting the protection of the environment and taking part in various community-building projects that help enhance and uplift the quality of life of the underprivileged and the marginalized sectors of our society. * Financial objectives * To increase sales by 25. 5% within the strategic planning period. To increase the gross profit by 37% prior to the gross profit annually. * To lower operating expenses by 2% annually. * Marketing objectives * To increase product top of mind awareness amongst the target audience by 15% for the next three consecutive years. * To increase market share by 2% annually in three years. * To increase the BUMO (Brand used more often) percentage by 13% annually . VI. SWOT ANALYSIS INTERNAL FACTORS ST RENGTHS| WEAKNESSES| * Experienced and well trained employeesExperienced employees are the key to the success of AMC helping to drive them forward with expertise and knowledge. Superior quality of productsHigh quality products/services is a vital strength, helping to ensure customers return to AMC. * Good Supplier RelationshipSupplier relationships are strong at AMC, which can only be seen as strength in their overall performance. | | * Higher price than competitorsCost and expenses in the production of milk results to high price of their product in the market. Thus, it will add up to the transportation costs of the product. * Fluctuating Demand of the product. The demand for the product is inconsistent. * Limited supply baseAMC uses imported milk for its products. Future events that might happen, causing delay and disturbances in the supply chain, can affect the operation of AMC. | EXTERNAL FACTORS OPPORTUNITIES| THREATS| * Strong brand imageAMC's reputation is strong and popular, meaning people view it with respect and believe in it. AMC's position in the market is high and strong – a major strength in this industry as they are ahead of many rivals. * Technological AdvancementThe trend in the dairy industry is the use of new machineries and technology for faster production and better quality of milk. AMC can follow the trend to be able to top the industry. Limited choices of productsAMC can have diversified line of related milk products to offer in the market. | * Competition The dairy industry gets bigger and bigger because new entrants in the market. Existing competitors still creates and innovates products. Thus, competition becomes intense. * Product substitutionDue to consumers’ practicality, they prefer to buy cheaper subs titute products. * Economic CrisisA slow economy or financial slowdown could have a major impact on AMC business and profits. In effect, price wars between competitors, price cuts and so on could damage profits for AMC. | VII. MARKETING RESEARCH AC Nielsen conducted a marketing research last August 19, 2011 entitled â€Å"Project Silk Report: A Usage, Attitude and Image Study on Milk Products Used by Food Service Outlets †. According to reasearch, powdered milk is not a widely used ingredient in food outlets. Only kapihans use powdered milk regularly. Moreover, relative to other milk categories, kapihans’ weekly purchase and usage volume for powdered milk is fairly low. Kapihans use powdered milk because it is creamy. Powdered milk is also liked because it is tasty and liked by customers. Alaska precedes Bear brand in terms of awareness and usage. Bear brand owns the powdered milk category with high brand saliency and regular usage. Despite this, Alaska performs relatively better than other powdered milk brands, since they happen to have minimal or no usage at all from kapihans. Alaska and Bear brand excel on the same attributes: affordability & availability. Building a ‘creamy’ image for Alaska will be an advantage since the attribute is not strongly associated with Bear Brand. Also, creaminess happens to be one of the main reasons why kapihans use powdered milk. RESULTS: In general, powdered milk is not a widely used ingredient in food outlets with its usage primarily to kapihan. Figure 10: Usage of Powdered Milk Another marketing research done by TNS International Research entitled â€Å"Project Hermes: Lifestyle and Brand Health Check†, suggests the following actions in the powdered milk category of AMC: * Sustain current retention strategies as well as current strengths on being easily available and affordable * Address challenges in brand usage in Ilocos, Cebu, Davao and among middle class by * further understanding their current needs and any white spaces * continuing with communication efforts addressed to these segments * Further strengthen branding of ads aired to maximize motivational promise. It also discussed the advertising efforts of AMC and its competitors in the powdered milk category. The figure below shows the performance of the ads in powdered milk category. Figure 11: Ad performance measurement The TV ad of Alaska entitled â€Å"Alaska’s Buboy† featuring Caesar Montano gained positive comments. According to the research, the company did a great job in choosing Montano as the endorser of powdered milk. Montano gained 83% positive comments while 4% of the respondents viewed it negatively. And the remaining 11% did not comment. This shows that TV advertisements contributes alot to brand awareness. VIII. MARKETING STRATEGY * Solution The first strategy to be used by the company is redesigning the product. AMC will create a new packaging design for the powdered milk so that it can capture the interest of the people. The next strategy to be used is development. We will add nutritional value to current powdered milk so that it can fully satisfy the needed nutrition of the children. The last strategy to be used is creation. We will innovate the product into another variety like Alaska Powdered Milk for Adults or Alaska Powdered Chocolate Milk to capture different segments of the market. Information The strategies to be used in creating and building brand awareness are focused advertising and sales promotions. One way to spark interest for AMC’s product is through advertising. We will develop a TV commercial since almost all household owns a television set. The next action that we will do is to advertise through transportation medium like taxis and buses. This action is appli cable for Mega Manila. Lastly, we will print out stickers to be posted at the back of tricycles in the provinces. Another strategy is through sales promotion. This can be through coupons and gift certificates, contests and collectibles and freebies. Lastly, we will be having events and sponsorship. We will conduct concerts for a cause and other fund raising activities. The funds that we will get will be used for school feeding programs and activities and for charitable institutions. We will also be having caravan tour for brand activation. With the caravan tour, we will be giving samples of our product. * Value This strategy focuses on how will the company reduce its price to be more competitive in the market. The first strategy is through competitive pricing. This can be done by lowering the distribution costs. Thus, it will result to lower price of the product. Another one is through discounts. This will be applicable for bulk purchasing. The next strategy will be promo package. We will be having bundles wherein the powdered milk will be partnered in other products of Alaska. * Access In order to boost the sales, one way is to improve the distribution system and increase the number of distribution channels that can be used to distribute. In order for the product to be more accessible, our strategy will be through online marketing. The economies of scale will lessen. Thus, the burden of distribution expense will not be carried by the consumers anymore. We will also be having free deliveries within Mega Manila. Lastly, we will be offering online services for loyal customers. The next strategy will be Direct Marketing. We will promote the powdered milk in different retail stores to make the product more accessible to all targeted locations. Next will be thru door-to-door selling. We will designate certain number of sellers to offer the powdered milk to household consumers. The problem of mobility of our product will be resolved with the use of carts to sell the product. IX. Implementation Plan SOLUTION * Product Repackaging One way to capture the interest of target consumers is through creative packaging. We will be planning what will be the best packaging design and size for the powdered milk. Action| Department Involve| Time Frame| Budget| Planning and organizing a team to create a new packaging design| Marketing department representatives| 5 days1st week of December| P 50,000| Finalizing and approval of new packaging design plan| Product department | 1 day1st week of December| P 20,000| Pilot Testing| Marketing Department 1 week 2nd week of December| P700, 000| Reevaluation of the pilot testing| Operation Department | 1 week3rd week of December| P 50, 000| Start of repackaging process| Operation Department| 1 week4th week of December| P 2, 500, 000| Start of distribution on newly repackaged products| | 1st week of January| P 1,000, 000| * Product Development The Product development strategy will focus on adding nutritional value to the current pr oduct of AMC which will benefit the target consumers. With its improved nutritional facts, more health conscious parents will be attracted to purchase the product. Thus, leading to an increase in sales for the company. Action/Activities| Department/Person involved| Time frame| Budget| Planning and generating ideas for the product development. | Research and Development Department| 1 monthJanuary| P 3, 000, 000| Product screening and evaluation. | Top Level Management and Marketing Department| 2 weeks1st to 2nd week of February| P 50, 000| Register/Issuance of License to Operate (LTO) and approval of Bureau of Food and Industry (BFAD)| Marketing Department| 3 months3rd week of February to 2nd week of May| P 60, 000| Producing sample products that will be used in product testing. Production Department| 1 week3rd week of May| P 1, 500, 000| Test Marketing. | Marketing Department| 1 week4th week of May| P 500, 000| Pilot testing| Marketing Department| 1 monthJune| P 2, 500, 000| Reviewing the results of the pilot testing. | Marketing and Research Department| 1 week1st week of July| P 80, 000| Producing product samples and actual products that will be distributed. | Production Department| 2 weeks2nd and 3rd week of July| P 3, 500, 000| Introducing the product to the market and distributing product samples. Marketing Department| 1 week4th week of July| P 1,500, 000| Distributing the actual products. | Marketing Department| 1st week of August| P 1, 000, 000| * Creating New Product Another strategy that we will be using is the creation of new product. AMC will create a new product that will satisfy the demands of the consumer. We will make another segment of powdered milk that will cover not only the children under the growth-gap years, but also other potential customer that consumes powdered milk in their daily basis. The creation of new product will expand the target consumers of AMC and will also increase the potential buyers of the product. Thus, it will increase the sales of AMC. Action/Activities| Department/Person involved| Time frame| Budget| Planning and creating a research study about consumer demands. | Research and Development Department| 3 monthsJanuary-April| P 2, 500, 000| Reviewing research report and planning and brainstorming of ideas for the new product development. Marketing Department| 3 weeks1st week of May- 3rd week of May| P 90, 000| Creating the new product| Production Department| 1 month4th week of May- June| P 4,000,000| Product screening and evaluation. | Top Level Management and Marketing Department| 1 week1st week of July| P 50, 000| Register/Issuance of License to Operate (LTO) and approval of Bureau of Food and Industry (BFAD)| | 3 months2nd week of July to 2nd week of October| P 100, 000| Producing sample products that will be used in product testing. Marketing Depa rtment| 1 week4th week of October| P 3,000,000| Test Marketing. | Marketing Department| 1 week1st week of November| P 300, 000| Pilot testing| Marketing Department| 1 month2nd week of November to December| P 3, 000, 000| Reviewing the results of the pilot testing. | Marketing Department| 1 week2nd week of December| P 50, 000| Producing product samples and actual products that will be distributed. | Production Department| 2 weeks3rd and 4th week of December| P 4,000, 000| Introducing the product to the market and distributing product samples. Marketing Department| 1 week1st week of January| P 2, 000, 000| Distributing the actual products. | Marketing Department| 2nd week of January| P 500, 000| INFORMATION * ADVERTISING Transit Advertising Transit advertising will be done to create product awareness. We will be using different transportation medium to advertise. We will use taxis and buses to roam around the busy streets of the metro, While in the provinces; we will use stickers to b e posted at the back of tricycles. Action| Department Involve| Time Frame| Budget| Planning and Selecting of modes of transportation for transit advertising| Marketing department representative| 2 days1st week of February| P 20,000| Planning and making of the stickers for tricycles and jeepneys. | Marketing department representative| 3 days2nd week of February| P 1,200,000| Finalizing of transit advertising plan| Advertising department| 1 day2nd week of February| P 30,000| Meeting with representatives of the chosen Bus companies and jeepney operators| Marketing department representative| 2 days3rd week of February| P 30, 000| Start of transit advertising. Coverage of transit advertisement(Bus, Tricycles, Jeepney)| | 1st week of March| P 5,000,000| * Television Advertising Almost all Filipino household owns a television set. TV advertising has the power to show and tell many people about the product, and actually demonstrates the benefits of acquiring it. Since they see how it works and how it is packaged, every time they see it they will be psychologically reminded of their desire to have it. Action| Time Frame| Department Involve| Budget| Planning and Selecting of artists, celebrities and personalities to endorse the product in TV ad. | Marketing Department Representative| 1 week1st week of February| P 50,000| Meeting with managers of selected artists regarding payments, endorsement, terms of agreement| Marketing Department Representative| 1 week2nd week of February| P 150, 000| Contract signing and partial payment of the company to the selected endorsers. Company project head, Mangers and Endorsers| 1 day3rd week February| P 2,000,000| Meeting with representatives of advertising company regarding the execution of advertising plan. | Marketing Department Representative| 1 week1st week of March| P25, 000| Creation of story board by the chosen Advertising Agency| Advertising Agency| 6 weeks2nd week of March| P 2,000,000| Finalizing the advertising plan for television. | Advertising Department| 1 week1st week of May| P 50,000| Pilot airing of TV ad| Advertising Department| 1 week3rd week of May| P1, 500, 000| Coverage of TV advertisement. (ABS-CBN 2, GMA 7 and TV5)| | 1st week of June- July1st week of October- December| P 30,000,000| SALES PROMOTIONS * Events and Sponsorship We will be holding events like concert for a cause, fun run and different fund raising activities from which we can promote the products of the company. The proceeds of the events will be used for school programs and activities for the betterment of children. Also we will accept application for sponsorship related to the objectives and goals of the company. Action/Activities| Department/Person involved| Time frame| Budget| Review the sponsorship and exhibitor packages and related benefits| Marketing Department| 1 week1st week of October| P 30, 000| Determining and selecting which best potential event/ exhibit meets the company’s goal| Marketing Department| 1 week2nd week of October | P 50, 000| Meeting and coordinating with the event/exhibit organizers| Marketing Department| 2 weeks3rd week to 4th week of October| P 50, 000| Evaluation and approval for the sponsorship| Top Level Management | 1 week 1st week of November| P 50, 000| Preparing and allocating funds for the event that will be sponsor| Finance Department| 1 week2nd week of November| P 2, 000, 000| Capture data and measure results| Top Management| 1 week3rd week of November| P 30, 000| * Caravan This strategy will be focused on visiting different schools on the month of August, in line with the celebration of the Nutrition Month. There will be selected schools around th e country that will be visited by our team and we will give powdered milk pouch samples to the students of the chosen school. It will contribute to the increase of brand awareness to our target consumers. Action| Department Involve| Time Frame| Budget| Planning and organizing a team to conduct the caravan. Marketing Department| 1 week1st week of June| P 30,000| Identifying the school that will be the scope of the caravan. | Marketing Department| 1 week2nd week of June| P 20,000| Contracting a certain bus company for the leasing of the bus and for the terms and conditions. | Marketing Department/ Finance Department| 1 day3rd week of June| P 500,000| Designing the bus that will be used in the caravan. | Advertising Department| 1 week4th week of June| P 50,000| Preparing the sample products that will be given out to the students of the chosen school. | Production Department| 2 weeks1st-2nd week of July| P 1,500,000| Start of the caravan. | Logistics Department| Whole month of August| P 150,000| * FUND RAISING Action/Activities| Department/Person involved| Time frame| Budget| Developing goals and making fundraising plans| Marketing Department| 2 weeks1st week of June| P 70, 000| Searching for prospects that can help in the fundraising activities| Marketing Department| 2 weeks3rd to 4th week of June| P 50, 000| Searching for venue/facilities needed in the fundraising and other related materials | Marketing Department| 1 week1st week of July| P 40, 000| Estimating and allocation of fundraising programs costs| Finance Department| 1 week2nd week of July| P 30,000| Finalizing plans and evaluation of the programs and events| Top Level Management| 2 days3rd week of July| P 20, 000| Meeting and coordinating with organizers and other sponsors| Marketing Department| 1 week4th week of July| P 60,000| Fundraising Activity| | 1 month August| P 1,000,000| Program evaluation| Marketing department| 1 week1st week of September| P 50, 000| PRICING PRICING * Promotional Package ( Bundle ) Promotional package will attract more potential customers since they can avail discounts when they buy a bundle of AMC products in line with the Alaska Powdered Milk. Action| Department Involve| Time Frame| Budget| Planning and choosing of products that will be used for the promotional package. | Marketing department| 1 week2nd week of September| P 50,000| Meeting with the owners of the chosen supermarkets wherein the promotional package will be distributed. Marketing department| 1 day3rd week of September| P 20,000| Finalizing and creating the design of the packaging. | | 1 week4th week of September| P 1,000, 000| Distributing the promotional package. (SM supermarkets, Robinson’s Place supermarkets and Puregold)| | 1st week of October – Last week of December| P 800,000| * Minimizing Distribution Cost This strategy will be focusing on minimizing the distribution costs. Minimizing the cost will contribute to the aim of having a competitive pricing. By reducing the cost, we can also reduce the price. Action/Activities| Department/Person involved| Time frame| Budget| Reviewing distribution system. | Logistics Department| 1 week2nd week of January| P 10, 000| Brainstorming about the documents. Logistics Department| 1 week3rd week of January| P 15, 000| Planning and organizing Distribution system| Logistics Department| 3 weeks1st – 3rd week of February| P 30, 000| Eliminating unproductive labor and Reducing waste and material usage. | Top Management | 2 monthsMarch- April| P 100, 000| Improve equipment performance and space utilization through consolidation| Logistics Department| 2 months1st week of May-June| P 500 ,000| Implementation of the new distribution system| Logistics Department| 1st week of July| P 1, 000, 000| * Discounts As competition in the milk industry arises, several discounts and promos are coming out in the market. So we also plan to have discounts as one of our strategies to generate interest in getting customers to try Alaska milk products. It will enable more target markets try Alaska Milk products within their budget capability. Action| Department Involve| Time Frame| Budget| Planning the discounts to be place in the market. | Marketing department representatives| 1 week1st week of December| P 10,000| Identify the target location/area to put the discounts. As well as, identifying how much discounts there would be. | Marketing department| 1 day2nd week of December| P 5,000| Consultation and evaluation of the discount plan. | Top Level Management/ Marketing department| 1 week3rd week of December| P 1, 500, 000| Allocation and budgeting of the discounts to be placed. | | 1st week of January| P 500, 000| ACCESS * Online Marketing Online Marketing is one way of making Alaska milk products more accessibility in the market in which it less time consuming and more convenient to the wholesale target consumers. We will be offering the products only and they can acquire the products in wholesale through the internet. We will also be having free delivery service. Action| Department Involve| Time Frame| Budget| Planning and making a web layout design that will be used for the Online Marketing. | Advertising Department| 2 weeks1st-2nd week of January| P 100,000| Hiring an additional workforce that will maintain and respond to the customers demand/inquiries. | Human Resource Department| 1 month3rd week of January-3rd week of February| P 10,000| Launching of the Online Marketing Website of Alaska Milk Corporation. | March| P 200,000| * Direct Marketing This strategy is designed to increase the sales in which the sales force of Alaska Milk Corporation will conduct door-to-door selling in order to offer the products direct ly to the customers and generate sales. Action| Department Involve| Time Frame| Budget| Planning and organizing a team that will conduct the door-to-door selling. | Marketing Department| 1 week1st week of March| P 50,000| Identifying the location in which the door-to-door selling will be conducted. | Marketing department| 2 weeks2nd-3rd week of March| P50,000| Orienting and training the sales force about the door-to-door selling. | Human Resource Department| 3 weeks4th week of March- 3rd week of April| P200,000| Preparing the materials and products that will be used in the door-to-door selling. | Production Management| 1 week4th week of April| P2,000,000| Start of the door-to-door selling. | | May| P500,000| X. Financial Summary XI. Contigencies 1. Fortuitous Events like natural calamities The company must have inventory management to assure the availability of supply in case of these events. 2. Contamination of raw materials The Company should have an alternative supplier to still meet the demand for their products. 3. Problems regarding pests and rodents Quality control should be practiced by the company to assure the safety and quality of the products. . Recession The Company must still be able to meet the demands of consumers by means of inventory management. 5. Change in Technological environment The Company should adapt to the advent of technology to be able to have better and faster production and service. XII. Appendi x I Alaska Milk Corporation Corinthian Plaza, Paseo de Roxas Building, Makati City, Manila www. alaskamilk. com. ph National Dairy Authority www. nda. da. gov. ph National Statistics Office www. census. gov. ph www. nso. gov. ph Chanrobles Virtual Library www. chanrobles. com Department of Trade and Industry www. dti. gov. ph Ivory Qual Full Report AC Nielsen Research www. ielsen. com Projecy Hermes Final Report TNS Global Market Research www. tnsglobal. com Project Silk Report AC Nielsen Research www. nielsen. com Appendix ll Powdered Milk Offtake: June 2008 – Nov 2011 (In Tons) www. alaskamilk. com. ph Usage Performance: Cesar Montano for APM TNS Global Market Research www. tnsglobal. com How Is The Budget Spent? TNS Global Market Research www. tnsglobal. com Typical Grocery Budget TNS Global Market Research www. tnsglobal. com Weekly Purchase Volume of Powdered Milk AC Nielsen Research www. nielsen. com Quality Awareness AC Nielsen Research www. nielsen. com APPENDIX III A MC Annual Report www. alaskamilk. com. ph