Project of Consumer Perception on Branded Shirts

CONSUMER PERCEPTION AND BRAND PREFERENCE FOR PREMIUM BRANDED SHIRTS. CONSUMER PERCEPTION AND BRAND PREFERENCE FOR PREMIUM BRANDED SHIRTS A DISSERTATION SUBMITTED IN PARTIAL FULFILLMENT OF THE REQUIREMENTS FOR THE AWARD OF MBA DEGREE OF BANGALORE UNIVERSITY. SUBMITTED BY VIKRANT JAGANNATH Reg. No – 04XQCM6118 UNDER THE GUIDANCE OF PROFESSOR JAI RAJ NAIR M. P. BIRLA INSTITUTE OF MANAGEMENT (ASSOCIATE BHARATIYA VIDYA BHAVAN) BANGALORE – 560001 1 CONSUMER PERCEPTION AND BRAND PREFERENCE FOR PREMIUM BRANDED SHIRTS. DECLARATIONI hereby declare that the research work embodied in this dissertation entitled CONSUMER PERCEPTION AND BRAND PREFERENCE FOR PREMIUM BRANDED SHIRTS † has been carried out by me under the guidance and supervision of Professor Jai Raj Nair, M. P. B. I. M. , Bangalore. I also declare that this dissertation has not been submitted to any University or Institution for the award of any Degree or Diploma. Place: Bangalore Date: 2nd June 2006 VIKRANT JAGANN ATH (O4XQCM6118) 2 CONSUMER PERCEPTION AND BRAND PREFERENCE FOR PREMIUM BRANDED SHIRTS.CERTIFICATE I hereby certify that the research work embodied in the dissertation entitled â€Å"CONSUMER PERCEPTION AND BRAND PREFERENCE FOR PREMIUM BRANDED SHIRTS † has been undertaken and completed by Vikrant Jagannath under my guidance and supervision. I also certify that he has fulfilled all the requirements under the covenant governing the submission of dissertation to the Bangalore University for the award of MBA degree. Place: Bangalore (Prof. Jai Raj Nair) nd Date : 2 June 2006 3CONSUMER PERCEPTION AND BRAND PREFERENCE FOR PREMIUM BRANDED SHIRTS. CERTIFICATE I hereby certify that this dissertation is an offshoot of the research work undertaken and completed by VIKRANT JAGANNATH under the guidance of, Professor Jai Raj Nair M. P. B. I. M. Bangalore. . Place: Bangalore Date : 2nd June 2006 (Dr. N. S. Malavalli) Principal, MPBIM 4 CONSUMER PERCEPTION AND BRAND PREFERENCE FOR PREMIUM BR ANDED SHIRTS. ACKNOWLEDGEMENTS I am happy to express my gratitude to Dr. N. S. Malavalli, (Principal, M. P.Birla Institute of Management), for their encouragement, guidance and many valuable ideas imparted to me for my project. I extend my sincere thanks to Professor Jai Raj Nair MPBIM, Bangalore for providing me all the information required and the guidance throughout the project without which this project would not have been possible. I would also like to sincerely thank all my lecturers and my friends for their help in completing my project successfully. (VIKRANT JAGANNATH) Reg No. 04XQCM6105 5 CONSUMER PERCEPTION AND BRAND PREFERENCE FOR PREMIUM BRANDED SHIRTS.EXECUTIVE SUMMARY Consumer awareness of styling issues and the convenience afforded by the ready to wear helped the readymade garment industry make small inroads into the domestic market in 1980’s. The total sales of clothing wears this fiscal which would turn out to be about 30% of the total readymade market. The b randed wear market has shown a substantial growth about 20% every year in recent times and is expected to contribute more than Rs90 billion The research was conducted on the consumers of premium branded ready made formal shirts in the city of Bangalore.The research due to the constraints of place, Time and Financial and other resources was restricted to Bangalore City alone. The research is aimed at understanding the following aspects related to Consumer Perception and Brand Preference For Premium Branded Readymade Formal Shirts. This project deals with the customers personal aspects like occupation sex age group . It also deals with the customers personality like the newspapers magazines and various factors that influence him while making a purchase of a formal shirt. It includes comparison of ix brands namely Van – Heuisen, Louis Phillipe, Arrow, Allen Solly, Zodiac and Park Avenue. The methodology followed is questionnaire method with a total sample size of 50 respondents, The data is tabulated and graphically represented through histograms, pie-charts, line graphs etc. Findings and recommendations are listed at the end of this project. 6 CONSUMER PERCEPTION AND BRAND PREFERENCE FOR PREMIUM BRANDED SHIRTS. FUTURE SCENARIO OF INDIAN TEXTILE INDUSTRY The agreement on textiles and clothing would cease to exist from DEC. 31 2004 and textiles would be integrated into the WTO.This will change the contours of the global textile trade as the key markets would be up for grabs for those supplying countries that have the competitive advantage. The textile manufactures worldwide are gearing up to face the post-2004 challenges. The Indian textile and clothing industry, undoubtedly a global textile powerhouse hither to constrain by the quotas, is expected to emerge stronger. It is expected by 2010, the Indian textile and apparel industry can achieve a potential size of $ 85 billion from the current size of $ 36 billion. With a projected increase in per capita cons umption from 19 meters to 32 meters, the domestic market potential would be $45 billion. ? On the domestic front, the fast growing economy and even faster growing middle class with higher disposable income have the potential to drive per capita consumption level increases and stimulate an 8% volume growth and an 9% value growth. ? Nearly 60% of the exports would comprise garments. ? Over 35%of India’s exports would be from textiles. ? Over 12 million new jobs would be created- 5 million jobs through direct employment in textile industry and another 7 million jobs in allied sectors. CONSUMER PERCEPTION AND BRAND PREFERENCE FOR PREMIUM BRANDED SHIRTS. India has all the key ingredients required to take advantage of the emerging opportunity. In segments like cotton textiles, India’s position is much stronger. The centre has initiated technology mission on cotton to improve productivity, Quality of cotton and to reduce cost of cultivation to make cotton cultivation remunera tive to farmers. A well-defined strategy will enable the textile industry to shift focus to value added products. The greatest value addition in the textile value chain s generated in the apparel segment. Apparel would therefore need to be the main thrust segment. The focus on value addition will also automatically ensure development and growth of upstream segments of the textile value chain. Processing is the weakest links in the entire textile value chain though it is a critical segment that determines the quality of the fabric or apparel. The government should create an enabling environment conductive to attracting large investments. It should focus and removing the system anomalies, develop infrastructure capabilities, develop port nfrastructure to handle large containerized vessels and continue to pursue reforms in the power sector at a faster pace to enable textile industry to get quality power at competitive tariffs visa vise competing countries like China and Pakistan†¦ Etc. In India, power cost is as high as 15% for spinning mills where as in neighboring competing countries it is around 7%. Unless government takes immediate measures to improve on this fronts textiles will suffer badly in years to come. The expansions are happening in keeping with the new projects coming up in weaving and processing. The spring 8CONSUMER PERCEPTION AND BRAND PREFERENCE FOR PREMIUM BRANDED SHIRTS. spinning capacity is likely to go up at least 1. 3 to 1. 4 millions spindies by next year. The cotton-spinning sector is also moving into value added yarns mercedised yarns, compact yarns, dyed yarns. The production of the value added yarns will go up to 50% of the total yarn production in the coming three to four years. There is no doubt that the textile industry is going to be a sunrise industry in post MFA (Multi Fibre Agreement) era. 9 CONSUMER PERCEPTION AND BRAND PREFERENCE FOR PREMIUM BRANDED SHIRTS. THE READY-TO-WEAR REVOLUTIONTraditionally, Indian’s prefer custom made clothing and the concept of readymade is relatively recent one. the customized tailoring units were localized to the township or city that they were located in and catered exclusively to the domestic demand. Consumer awareness of styling issues and the convenience afforded by the ready to wear helped the readymade garment industry make small inroads into the domestic market in 1980’s. A growing share of younger consumerism the spending population, who are most open to converting to ready to wear, fueled the growth of the readymade garment industry in subsequent years.Increasing exposure to various media also provided an impetus in terms of greater access to fashion trends from outside the country. At the manufacturing end, improvements in the availability and quality of fabrics for apparel assisted in catering to the growing demand. 10 CONSUMER PERCEPTION AND BRAND PREFERENCE FOR PREMIUM BRANDED SHIRTS. THE BRANDED WEAR MARKET The total sales of clothing wears thi s fiscal which would turn out to be about 30% of the total readymade market. The branded wear market has shown a substantial growth about 20% every year in recent times and is expected to contribute more than Rs90 billionTRENDS IN THE READY TO WEAR MARKET The overall men’s wear market is growing at 6% in the premium segment. Total men’s wear consumption in 2003-2004 is likely to be around 1405 million pieces of which 845 million (61%) will be ready-mades and 551 million (39%) will be tailor-made. 11 CONSUMER PERCEPTION AND BRAND PREFERENCE FOR PREMIUM BRANDED SHIRTS. INTRODUCTION TO MARKETING CONCEPT Marketing is a comprehensive term and it includes all resources and a set of activities necessary to direct and facilitate the flow of goods and services from the producer to the consumer in the process of distribution.Therefore marketing as a functional area of management is becoming increasingly important as compared to other fields. In management, all decisions in moder n business organization revolve around the marketing information. In modern business organization finance, personnel, production and R&D might be the door to success but marketing is the key with turns the lock. Consider any business decision, we find the critical input needed for this purpose in the marketing information. This information can be collected and utilized using marketing research techniques.MEANING AND DEFINITION OF MARKETING RESEARCH The term marketing research is a systematic gathering, recording and analyzing of data about problems connected with the market place i. e. , problems relating to the product, price, promotion and physical distribution of the marketing mix. Philip Kotler the marketing guru defines marketing research as â€Å"Marketing research is a systematic design, collection, analysis and reporting of data and findings relevant to a specific marketing situations facing the company†. 12CONSUMER PERCEPTION AND BRAND PREFERENCE FOR PREMIUM BRANDED SHIRTS. OBJECTIVES OF MARKETING RESEARCH ? Marketing research is used in the formulation of all marketing plans, policies, programs and procedures. ? It is employed for evaluation of these plans, policies†¦ Etc when they are brought into practice. ? It is used in reducing and minimizing all marketing costs, particularly selling, advertising, promotion and distribution costs. ? Programs of marketing research incidentally provide insurance cover for the survival and growth of the business in a dynamic economy. Marketing management through research can bring about the sale of the right product, through right channels to the right customers at the right places, at the right prices by evolving right plans, polices, and programs with the help of the right personnel. ? The main objective of marketing research is to enable the manufacturers to make goods acceptable and saleable and to see that they reach the market more easily, quickly, cheaply and profitable with out sacrificing the c onsumer interest. 13 CONSUMER PERCEPTION AND BRAND PREFERENCE FOR PREMIUM BRANDED SHIRTS.MARKETING RESEARCH PROCESS EFFECTIVE MARKETING RESEARCH INVOLVES FIVE STEPS: Defining the problem and research objectives. Developing the research plan. Collecting the information. Analyzing the information. Presenting the findings. MANAGEMENT’S USE OF MARKET RESEARCH Inspite of the rapid growth of marketing research, many companies still fail to use it efficiently. Several factors that stand in the way of its greater utilization are: ? A narrow conception of marketing research. ? Uneven caliber of market research. ? Late and occasional erroneous findings by marketing research. Intellectual differences. 14 CONSUMER PERCEPTION AND BRAND PREFERENCE FOR PREMIUM BRANDED SHIRTS. A BRIEF INTRODUCTION Madura Garments established in 1988 as a part of Coats Viyella's (U. K) garment division. In December 1999, Indian Rayon and Industries Ltd. an Aditya Birla group company acquired Madura Garments. Madura Garments is one of the fastest growing branded apparel companies with a turnover of Rs. 395 crore at a blistering growth rate of over 30% per annum. Madura Garments is the undisputed leader in high quality readymade Menswear industry in South Asia. 15CONSUMER PERCEPTION AND BRAND PREFERENCE FOR PREMIUM BRANDED SHIRTS. The chronological developments listed below weave its success story 1989: Louis Philippe launched – The first national up market men's shirt. 1990: Launch Of Van Heusen – It was positioned as international corporate wear. 1993: Allen Solly Launched – Introduced the Friday Dressing concept. 1996: Launch Of Peter England – Became the largest selling shirt brand in South Asia. 1998: San Frisco Launched -Launched as the Great Trousers that last. 2000: Trouser Town – The Retail Concept store was launched as the â€Å"Readymade Trouser Expert. 2000: Elements, casuals from the House of Peter England was launched. 2001: Planet Fashion s launched -Mega store for Menswear – housing all Madura brands. MISSION To continuously enhance leadership position in the branded ready-made apparel market by marketing brands that continuously provides the Best Value to consumers in terms of fashion, design, quality, availability & image. To continue to be South Asia's leading clothing company by sustaining world-class standards of quality, customer service and design. 16 CONSUMER PERCEPTION AND BRAND PREFERENCE FOR PREMIUM BRANDED SHIRTS.VALUES Competitive Ability Quality Service & Value Taking Advantage of Change Committed People Clear Objectives Simple Organization Openness Responsibility/Empowerment Premium brands under MADURA GARMENTS Louis Philippe Van Heusen Allen Solly 17 CONSUMER PERCEPTION AND BRAND PREFERENCE FOR PREMIUM BRANDED SHIRTS. Madura Garments was the first to launch an International menswear brand label in South Asia when it launched Louis Philippe in 1989. Louis Philippe has the distinction of being t he first to introduce in India, a super premium segment in the readymade hirt industry. Louis Philippe's range of superbly crafted garments makes an exclusive fashion statement that is accepted as the Ultimate Status Symbol, recognized by the unique identifier, â€Å"The Upper Crest†. 18 CONSUMER PERCEPTION AND BRAND PREFERENCE FOR PREMIUM BRANDED SHIRTS. Van Heusen was introduced in 1990, a brand targeted at Corporate Executives. Very soon, it became the preferred corporate wear, redefining corporate attire through constant product innovations and collections. 19 CONSUMER PERCEPTION AND BRAND PREFERENCE FOR PREMIUM BRANDED SHIRTS.The Allen Solly brand has been in existence since 1744 and is currently a trademark of William Hollins & Co. Ltd. , England. Through association with Friday Dressing in India, this International brand is today the symbol of a genre that has rescued business dressing from a dip in corporate starch. For the soul that questions corporate formality, the brand provides a well-dressed way out. 20 CONSUMER PERCEPTION AND BRAND PREFERENCE FOR PREMIUM BRANDED SHIRTS. A BRIEF HISTORY Incorporated in 1925, the Raymond Group is a Rs1400 crore plus conglomerate having businesses in Textiles, Readymade Garments, Engineering Files &Tools, Prophylactics and Toiletries. The group is the leader in textiles, apparel, & files & tools in India and enjoys a pronounced position in the international market. Raymond believes in Excellence, Quality and Leadership. Raymond Apparel Ltd. has three highly regarded menswear brands in its folio: Park Avenue, Parx & Manzoni. 21 CONSUMER PERCEPTION AND BRAND PREFERENCE FOR PREMIUM BRANDED SHIRTS. The most respected brand in the formal menswear category in India. A trendsetter ever since its launch, Park Avenue's innovations in design, styling, colours and fashion has always been the benchmark for other brands.Park Avenue is the only brand that provides complete wardrobe solutions for men. With its unique colle ction of suits, jackets and trousers, Park Avenue has successfully addressed the needs of the corporate czar. The Park Avenue product portfolio includes: Shirts ? Trousers ? Suits ? Jackets ? 22 CONSUMER PERCEPTION AND BRAND PREFERENCE FOR PREMIUM BRANDED SHIRTS. Park Avenue shirts cover the widest spectrum of colours, fabrics and designs made in 100% cotton as well as cotton blends. Park Avenue shirts comes in a range of solid shades in plain and twill weaves as well as checks and stripes in white- and colour-based designs.Classically designed shirts with regular collar, button down collar and cutaway collar options complete this very exquisite range. Sub-brand Park Avenue Platinum occupies the top position in upper-crust clothing. These are 100% cotton shirts in contemporary designs available in the latest and trendiest international pattern and styles. New collections under Park Avenue The Classic Dress Shirt Fine Tech Shirts Evening Wear shirts Leisurewear shirts 100% wrinkle fr ee shirts 23 CONSUMER PERCEPTION AND BRAND PREFERENCE FOR PREMIUM BRANDED SHIRTS.A BRIEF HISTORY The company started business with export of readymade garments to Europe in the early '60s, which included mainly ties and shirts. For many decades, Zodiac has been synonymous with ties. The business of ties is a high fashion business and Zodiac has taken this to new highs in India and across the globe. In fact, one can say that in India Zodiac is generically associated with ties. Following Zodiac's huge success with ties, the company entered the arena of men's accessories with Cuff links, Belts, Wallets and Handkerchiefs.In 1973, Zodiac had a stand-alone exclusive shirt shop in Hotel Taj in Mumbai. The company then entered the domestic shirt segment in late '80s. Shirts and ties being the main areas of focus. In addition to the above products, Zodiac has today added quality trousers in its arsenal and with their new brand ZOD! Have opened up a whole new segment in the country- â€Å"Cl ub wear†. 24 CONSUMER PERCEPTION AND BRAND PREFERENCE FOR PREMIUM BRANDED SHIRTS. ZODIAC SHIRTS Zodiac is one of the largest shirt companies in the world and sells quality shirts to the best stores across the globe.Zodiac has been a quality manufacturer of fashion garments for the last 47 years and is considered to be one of the finest quality shirt makers. All shirts are made from the finest fabrics sourced worldwide to give quality, value for money products. Zodiac shirts offer quality at affordable prices ranging from Rs545 to Rs2,200. Zodiac has also being awarded the Most Admired Neckwear Brand Award of the year at the prestigious ‘Images Fashion Awards 2000†². Zodiac, is today, the largest selling shirts & tie brand at Shopper's Stop according to Brand Equity (The Economic Times) 5 CONSUMER PERCEPTION AND BRAND PREFERENCE FOR PREMIUM BRANDED SHIRTS. A BRIEF HISTORY The Arvind Mills Limited is the flagship company of Rs. 20 billion (US$ 550 million) of the Lalb hai Group. The Lalbhai Group, founded by three Lalbhai brothers-Kasturbhai, Narottambhai and Chimanbhai in 1908, has grown to become one of India's most diversified business houses, with a significant presence in the textiles, ready-to-wear, agrochemicals and telecom industries in India. Each company in the group, in its own way, pursues a single mission- to be the benchmark in its' industry.To achieve this, they have tied-up with a variety of companies†¦ all world leaders in their respective fields. Renovision and Technology have brought them to where they are today-one of the top ten manufacturers of Denim in the world, on their way to becoming global textile conglomerate. BRAND UNDER ARVIND MILLS 26 CONSUMER PERCEPTION AND BRAND PREFERENCE FOR PREMIUM BRANDED SHIRTS. A BRIEF INTRODUCTION With a heritage spanning over 150 years, Arrow – the premium men’s wear brand has come to be recognised as the leader in men’s fashion. Having conquered the American mar ket, The Arrow Company, a division of Cluett Peabody & Co.Inc. , USA entered India in 1993. Since then, the brand has gained immense popularity in India and is the most sought after premium shirt for the savvy, fashion conscious Indian men. Arrow, brought to India by Arvind Brands, has been the voice of authority in formal dressing that understands the wardrobe requirements of its discerning male customers. Arrows offerings are aimed at working executives who believe in power dressing. The target customer for Arrow customers is an achiever in his respective field and wants only the best, be it a pen or the vehicle he drives.The brand has constantly worked on its product range and brought out collections that become synonymous with elegance and class. The Arrow wardrobe is available in four ranges: Americas Classic, Americas Premium, Americas Sport and Urban from Arrow. 27 CONSUMER PERCEPTION AND BRAND PREFERENCE FOR PREMIUM BRANDED SHIRTS. ARROW WARDROBE Premium- This range has garm ents that are made with 100% 2-ply cotton and undergoes ETI treatment for a wrinkle-free effect. 2-ply yarn is more durable, stronger and lasts longer. This means the shirt lasts longer and looks better.This label includes international designs, a muted colour palette, twotone fabrics and stylish collars. Classic- Arrow believes that cotton is the best fabric against ones skin as it is soft, breathable and 100% natural. As a result, Arrow has taken a policy decision that even the Classic range will offer the consumer only 100% cotton. Sportswear- This range is made of 100% cotton in sporty finishes, indigo knits, soft washes, fine fabrics and a sophisticated palette. Americas Sport range offers a series of khakis, indigos and peached fabrics. The range is supported by peached tussore trousers with fashionable styling.The range includes shirts, trousers, knits and jackets. Urban- Arrow’s urban collection is created for the man with an innate sense of style and fashion. The col lection is meant to be worn at social gatherings. It uses a cotton lycra blend and the shirts are tapered with a narrow fit and an international collar. Arrow offers wardrobe solutions and not just shirts. Through its various collections it caters to the different moments in a mans life office wear, After-office wear, weekends and social events. 28 CONSUMER PERCEPTION AND BRAND PREFERENCE FOR PREMIUM BRANDED SHIRTS. DESIGN OF THE STUDYThe second chapter is focused on details about how the research was conducted with information on the following aspects. ? Scope of the research ? Statement of the problem ? Objectives of the research ? Design of the research SCOPE OF THE RESEARCH The research was conducted on the consumers of premium branded ready made formal shirts in the city of Bangalore. The research due to the constraints of place, Time and Financial and other resources was restricted to Bangalore City alone. The research is aimed at understanding the following aspects related to Consumer Perception and Brand Preference For Premium Branded Readymade Formal Shirts. Impression of Branding ? Brand awareness ? Brand Loyalty ? Influencing Factors In Purchase decisions ? Advertisement effectiveness 29 CONSUMER PERCEPTION AND BRAND PREFERENCE FOR PREMIUM BRANDED SHIRTS. STATEMENT OF THE PROBLEM The corporate community of today’s world has come to realize the power of branding and tapping changing consumer perception as a tool for substantial Competitive advantage over other similar companies operating in the industry and the most comprehensive concept of branding is building the companies as Brands.But in the case of ready-to-wear garments industry, Branding always has and will plan an key role and thus the research tries to confirm to the statement. This is the reason why the research is trying to answer the question, ? Whether branding plays a vital role in purchase of premium branded readymade formal shirts? ? Whether companies are providing the product with changing consumer perception and needs? 30 CONSUMER PERCEPTION AND BRAND PREFERENCE FOR PREMIUM BRANDED SHIRTS. OBJECTIVES OF THE RESEARCH ? To study the consumer perceptions towards premium branded readymade formal shirts. Brand awareness. ? Impact of brand image. ? The factors influencing the purchase behaviour. ? The satisfaction levels of consumer of premium branded readymade shirts. ? To measure the impression of advertisement. ? To know expectations of consumers from premium brands. 31 CONSUMER PERCEPTION AND BRAND PREFERENCE FOR PREMIUM BRANDED SHIRTS. DESIGN OF THE RESEARCH The research was designed to achieve the above mentioned objectives and the following tools were used to collect the required data. ? ? ? ? Sampling method sampling frame Sample Size Data collection Methods SAMPLING METHODA sample is considered during a research when the size of the population is very large and a set is chosen to represent the whole population, this set is called a sample is a repres entative of the population under study. Similarly, a sample was chosen for the research and was chosen by a simple random sampling. SAMPLING FRAME The sample frame represents the groups of respondents that were contacted during the survey it also represents the profession of the respondents that were connected for data. SAMPLE SIZE The total sample size for the data collection for the research was 50 respondents. 2 CONSUMER PERCEPTION AND BRAND PREFERENCE FOR PREMIUM BRANDED SHIRTS. Data Collection Methods: The sources of data collection are: 1. Primary Data: Primary Data is the first hand information collected during the research. These are the original observations collected from the targeted segment of different methods. The Primary Data is collected through structured questionnaires and Direct Interview. 2. Secondary Data: The Secondary Data is collected through the materials given by the organization, books, journals, Business magazines and Internet.Tools for Data Collection: S tructured Questionnaires were the tools for data collection. The Questionnaire was neatly designed and constructed for the purpose inline with the objective of the study. 33 CONSUMER PERCEPTION AND BRAND PREFERENCE FOR PREMIUM BRANDED SHIRTS. Table No. 1 Table indicating the number of respondents with respect to their age group. Age Group (years) No. of Respondents Percentage (%) 18-25 25-35 35-45 > 45 Total 30 13 03 04 50 60 26 06 08 100 Graph No. 1 Graph indicating the number of respondents with respect to their age group.No. of Respondents 3 4 18-25 Years 25-35 Years 13 35-45 Years 30 >45 Years Inference: It can be inferred from the table and graph that 30 (60%) respondents are in the age group of 18-25 years, 13 (26%) respondents are in the age group of 25-35 years, 3 (6%) respondents are in the age group of 35-45 years, 4 (8%) respondents are in the age group of above 45 years. 34 CONSUMER PERCEPTION AND BRAND PREFERENCE FOR PREMIUM BRANDED SHIRTS. Table No. 2 Table indicating the gender of the respondents. Gender No. of Respondents Percentage (%) Male FemaleTotal 45 05 50 90 10 100 Graph No. 2 Graph indicating the Gender of the respondents. No of respondents 5 Male Female 45 Inference: It can be inferred from the table and graph that 45 (90%) of respondents are Male and 5 (10%) respondents are Female. 35 CONSUMER PERCEPTION AND BRAND PREFERENCE FOR PREMIUM BRANDED SHIRTS. Table No. 3 Table indicating the number of respondents with respect to their educational qualification. Educational Qualification No. of Respondents Percentage (%) S SL C PUC Under Graduate Graduate Post Graduate Total 00 00 17 25 8 50 00 00 34 50 16 100 Graph No. 3 Graph indicating the number of respondents with respect to their educational qualification. No of respondents 8 Post Graduate SSLC 25 PUC 17 Under Graduate UG 0 Graduate SSLC 0 0 Post Graduate 10 20 30 40 50 Inference: It can be inferred from the table and graph the educational qualification of the respondents. 17 (34%) resp ondents are Under-Graduates, 25 (50%) respondents are Graduates, 8 (16%) respondents are Post Graduates. 36 CONSUMER PERCEPTION AND BRAND PREFERENCE FOR PREMIUM BRANDED SHIRTS. Table No. 4Table indicating the number of respondents with respect to their Occupation. Occupation No. of Respondents Percentage (%) Self Employed Salaried Student Others Total 10 17 13 10 50 20 34 26 20 100 Graph No. 4 Graph indicating the number of respondents with respect to their occupation. No of respondents 10 10 Self Em ployed Salaried Student 13 17 Others Inference: It can be inferred from the table and graph with reference to their occupation. 10 (20%) respondents are Self-Employed, 17 (34%) respondents are salaried, 13 (26%) respondents are Students and 10 (20%) respondents are in other occupation. 7 CONSUMER PERCEPTION AND BRAND PREFERENCE FOR PREMIUM BRANDED SHIRTS. Table No. 5 Table indicating the number of respondents with respect to their Annual income. Annual income (Rs) No. of Respondents Per centage (%) < Rs50,000 Rs50,000-1,00,000 Rs1,00,000-3,00,000 >Rs3,00,000 Total 11 14 09 16 50 22 28 18 32 100 Graph No. 5 Graph indicating the number of respondents with respect to their Annual income. No. of Respondents 22% 32% Rs 3,00,000 Inference:It can be inferred from the table and graph with reference to their Annual Income, 11 (22%) respondents Income is Below Rs50,000 14 (28%) respondents income is between Rs50,000-1,00,000, 9 (18%) respondents income is Rs1,00,000-2,00,000, 16 (32%) respondents income is above Rs3,00,000. 38 CONSUMER PERCEPTION AND BRAND PREFERENCE FOR PREMIUM BRANDED SHIRTS. Table No. 6 Table indicating the different News Paper read by the respondents. News Paper No. of Respondents Percentage (%) Times Of India Deccan Herald Vijay Times Economic Times Others 39 21 19 13 16 78 42 38 26 32 Graph No. 6Graph indicating the different News Paper read by the respondents. No. of respondents 50 45 40 39 35 30 25 20 15 10 5 0 Times Of India Deccan Herald 21 Vijay T imes 19 13 16 Economic Times Others Inference: It can be inferred from the table and graph that, 39 (78%) respondents read Times Of India, 21 (42%) respondents read Deccan Herald, 19 (38%) read Vijay Times, 13 (26%) read Economic Times and 16 (32%) respondents read other News papers like Indian Express, Business Times†¦etc. 39 CONSUMER PERCEPTION AND BRAND PREFERENCE FOR PREMIUM BRANDED SHIRTS. Table No. 7 Table indicating the different Magazines read by the respondents.Magazines No. of Respondents Percentage (%) Business Today Business World India Today Sports Star Others 28 22 39 13 16 56 44 78 26 32 Graph No. 7 Graph indicating the different Magazines read by the respondents. No. of re sponde nts 50 45 40 35 30 28 25 20 15 10 5 0 Bus ine s s toda y 39 Bus ine s s W orld India Toda y 22 13 16 Sports Star Othe rs Inference: It can be inferred from the table and graph that, 28 (56%) respondents read Business Today, 22 (44%) read Business World, 39 (78%) read India Today, 13 (26 %) respondents read Sports Star and 16 (32%) read other Magazines such as Inside Cricket†¦etc. 0 CONSUMER PERCEPTION AND BRAND PREFERENCE FOR PREMIUM BRANDED SHIRTS. Table No. 8 Table indicating the number of respondents with reference to the awareness of Premium Branded Formal Shirts. Premium Brands Van Heusen Louis Philippe Park Avenue Allen Solly Zodiac Arrow Others No. of Respondents 24 36 26 31 20 23 12 Percentage (%) 48 72 52 62 40 46 24 Graph No. 8 Graph indicating the number of respondents with reference to the awareness of Premium Branded Formal Shirts. No. of respondents 50 45 40 35 30 25 24 20 15 10 5 0 Van Heusen Louis Phillipe 36Park Avenue 31 26 20 Allen Solly 23 12 Zodiac Arrow Others Inference: It can be inferred from the table and graph that, 24 (48%) respondents are aware of Van Heusen, 36(72%) respondents are aware of Louis Philippe, 26 (52%) are aware of Park Avenue, 31 (62%) respondents are aware of Allen Solly, 20 (40%) respondents are aware of Zodiac, 23 (46%) respondents are aware of Arrow and 12 (24%) respondents are aware of other brands like John Players, Dockers, Indigo Nation†¦etc. 41 CONSUMER PERCEPTION AND BRAND PREFERENCE FOR PREMIUM BRANDED SHIRTS. Table No. 9Table indicating the number of respondents with reference to the awareness of Premium Branded Formal Shirts through different media . Media No. of Respondents Percentage (%) TV News Paper Magazines Hoardings Friends/Relatives Retail Outlet 36 32 22 14 23 12 72 64 44 28 46 24 Graph No. 9 Graph indicating the number of respondents with reference to the awareness of Premium Branded Formal Shirts through different media. No. of respondents 50 45 40 35 36 30 25 20 15 10 5 0 TV News Paper 32 Magazines 23 22 14 Hoardings 12 Friends/Relatives Retail Outlet Inference:It can be inferred from the table and graph that, 36 (72%) respondents came to know the brands through TV, 32 (64%) respondents through News Papers, 22 (44%) respondents through Magazines, 14 (28%) respondent s through Hoarding, 23 (46%) respondents through word of mouth [Friends/Relatives] and 12 (24%) respondents through retail Outlets. 42 CONSUMER PERCEPTION AND BRAND PREFERENCE FOR PREMIUM BRANDED SHIRTS. Table No. 10 Table indicating the number of respondents with reference to the media impressed them to purchase Premium Branded Formal Shirt. Media No. of Respondents Percentage (%) TVNews Paper Magazines Hoardings Others Total 12 08 11 07 12 50 24 16 22 14 24 100 Graph No. 10 Graph indicating the number of respondents with reference to the media impressed them to purchase Premium Branded Formal Shirt. No. of respondents 24 24 TV News Paper Magazines 14 16 Hoardings Others 22 Inference: It can be inferred from the table and graph that, 12 (24%) respondents are impressed through TV ads. 8 (16%) respondents through News Papers, 11 (22%) respondents through Magazines, 7 (14%) respondents through Hoardings and 12 (24%) respondents are impressed by others like word of mouth†¦. Etc. 4 3CONSUMER PERCEPTION AND BRAND PREFERENCE FOR PREMIUM BRANDED SHIRTS. Table No. 11 Table indicating the number of respondents with reference to the advertisement recalled by them of various brands. Premium Brands Van Heusen Louis Philippe Park Avenue Allen Solly Zodiac Arrow Others No. of Respondents 12 28 22 16 14 26 08 Percentage (%) 48 72 52 62 40 46 24 Graph No. 11 Graph indicating the number of respondents with reference to the advertisement recalled by them of various brands. No. of re sponde nts 50 45 40 35 30 25 20 15 10 12 5 0 Va n He us en Louis Phillipe Pa rk Ave nue 28 26 22 16 Allen Solly Zodia c 14 8 Arr owOthe rs Inference: It can be inferred from the table and graph that, 12 (24%) respondents recall the ads. of Van Heusen, 28 (56%) respondents of Louis Philippe, 22 (44%) respondents of Park Avenue, 16 (32%) respondents of Allen Solly, 14 (28%) respondents of Zodiac, 26 (52%) respondents of Arrow and 8 (16%) respondents recall the Ads. Of other brands like John Player s, Indigo Nation †¦etc. 44 CONSUMER PERCEPTION AND BRAND PREFERENCE FOR PREMIUM BRANDED SHIRTS. Table No. 12 Table indicating the number of respondents with reference to the appeal of advertisement of various brands. Appeal No. of Respondents Percentage (%)Brand Name Style Durability Comfort Others Total 21 06 08 12 03 50 42 12 16 24 06 100 Graph No. 12 Graph indicating the number of respondents with reference to the appeal of advertisement of various brands. No. of respondents 3 Brand Name 12 21 Style Durability Comfortness Others 8 6 Inference: It can be inferred from the table and graph that, 21 (42%) respondents feel the ads. are appealing to Brand Name, 6 (12%) of respondents as Style, 8 (16%) of respondents as Durability, 12 (24%) of respondents as Comfort, 3 (6%) of respondents as others. 45 CONSUMER PERCEPTION AND BRAND PREFERENCE FOR PREMIUM BRANDED SHIRTS. Table No. 3 Table indicating the number of respondents with reference to the extent of ads. played role in purcha se of Premium Branded Formal Shirts. Extent No. of Respondents Percentage (%) High Medium Low Total 22 24 04 50 44 48 08 100 Graph No. 13 Graph indicating the number of respondents with reference to the extent of ads. played role in purchase of Premium Branded Formal Shirts. No. of respondents 8 44 High Medium 48 Low Inference: It can be inferred from the table and graph that advertisement had played a high role in purchase for 22 (44%) respondents, Medium role for 24 (48%) respondents and less role for 4 (8%) respondents. 6 CONSUMER PERCEPTION AND BRAND PREFERENCE FOR PREMIUM BRANDED SHIRTS. Table No. 14 Table indicating the number of respondents with reference to the Brands they purchased. Premium Brands No. of Respondents Percentage (%) Van Heusen Louis Philippe Park Avenue Allen Solly Zodiac Arrow Others 12 14 06 13 08 16 14 24 28 12 26 16 32 28 Graph No. 14 Graph indicating the number of respondents with reference to the Brands they purchased. No. of re sponde nts 50 45 40 35 3 0 25 20 15 10 12 5 0 Va n He us en Louis Phillipe Pa rk Ave nue Allen Solly 14 16 13 6 8 14 Zodia c Arr ow Othe rs Inference:It can be inferred from the table and graph that 12 (24%) respondents purchased Van Heusen. 14 (28%) purchased Louis Philippe. 6 (12%) respondents had purchased Park Avenue. 13 (26%) respondents purchased Allen Solly. 8 (16%) respondents purchased Zodiac. 16 (32%) respondents purchased Arrow. 14 (28%) respondents purchased other brands. 47 CONSUMER PERCEPTION AND BRAND PREFERENCE FOR PREMIUM BRANDED SHIRTS. Table No. 15 Table indicating the number of respondents with reference to the factors influenced them while purchasing of Premium Branded Shirts. Factors No. of Respondents Percentage (%) Brand Name PriceQuality Style Colour Others 34 22 42 18 16 08 68 44 84 36 32 16 Graph No. 15 Graph indicating the number of respondents with reference to the factors influenced them while purchasing of Premium Branded Shirts. No. of re sponde nts 50 45 40 35 34 30 25 20 15 10 5 0 Br and Nam e 42 Pr ic e Qua lity 22 18 Style 16 Colour 8 Othe rs Inference: It can be inferred from the table and graph that factors influenced respondents while purchasing. 34 (68%) respondents influenced by Brand Name. 22 (44%) respondents influenced by Price. 42 (84%) respondents influenced by Quality. 18 (36%) respondents are influenced by Style. (12%) respondents are influenced by Colours and 8 (16%) respondents are influenced by other factors. 48 CONSUMER PERCEPTION AND BRAND PREFERENCE FOR PREMIUM BRANDED SHIRTS. Table No. 16 Table indicating the number of respondents with reference to what made them to think the particular shirt belongs to Premium class. Factors No. of Respondents Percentage (%) Brand Quality Durability Price Total 19 16 07 08 50 38 32 14 16 100 Graph No. 16 Graph indicating the number of respondents with reference to what made them to think the particular shirt belongs to Premium class. No. of re sponde nts

Working with Financial Statements

Working with Financial Statements Accounting is the heart and soul of executing a successful business. Accounting is used to provide record for all items that are paid and received for a business over any period of time. Within the purpose of accounting lies the need to provide continuity and sustainability within a business, without it a business will not thrive. The information obtained is kept on record, in order to give insight to upper management on data concerning the daily revenue and expenses of that business. This data is needed to not only inform the employees of the business, but also the investing parties of that business as well.Success in business is equated to being accountable of all aspects of revenue and expenses. To help aid in the understanding of the practice of accounting, Team A will discuss the subjects of revenue and expense recognition principles. We will also discuss the importance of journal adjustments that are prepaid, unearned, and accrued for both reve nues and expenses over time. Each item discussed helps provided and maintains a balance for the completion of a financial statement. If entered correctly, the all entries used will provide a clear picture of the account efforts of any business.The Revenue Recognition and Expense Recognition Principle Being able to account for a business’s revenues and expenses in a certain accounting period is difficult to determine. To do it correctly, one would need to understand two principles that set the standard; the revenue recognition principle and the expense recognition principle. In chapter 4 of our textbook Financial Accounting Tools for Business Decision Making, it states â€Å"the revenue recognition principle requires that companies recognize revenue in the accounting period in which it is earned.In a service company, revenue is considered to be earned at the time the service is performed. † Therefore, the definition is that it is only to be recorded when the items sold where the profit can be estimated reliability and when the amount is recoverable. What tells the revenue to be recognized and to ignore when the cash inflows occur is when the account will use the accrual basis of accounting. An example to illustrate revenue recognition principle is when a phone company sells talk time through scratch cars. There is no revenue to recognize when a customer purchased the scratch card.The revenue is recognized when the customer has made the call and actually consumed the talk time. The expense recognition principle is defined in the same chapter as, â€Å"The principle that dictates that companies match efforts (expenses) with results (revenues). † They provide a simple rule to remember as â€Å"Let the expenses follow the revenues. † which would indicate how the expense recognition goes hand and hand with the revenue recognition. To illustrate that, we could say it is sales commission owed to an employee because it is based on the total of a sale.In the same accounting period as the sale, the commission expense is when it should be recorded. At the same time, the sale is recognized and expensed when the cost of inventory is delivered to the customer. That is when the commission expense should be recorded in the same accounting period as the sale. That would be the example of the matching principle is associated with the cause and effect of accounting. Situations That Require Adjusting Journal Entries Adjusting entries are grouped as deferrals and accruals and each has two subgroups. The two categories of deferrals are prepaid expenses and unearned revenue.Prepaid expenses are recorded as assets until they are used or consumed. For example prepaid monthly insurance is recorded as an asset until the coverage has been consumed. Because prepaid expenses expire with time does not require daily adjustments, which would be unrealistic. When preparing financial statements adjusting entries are made to record the expense co nsumed of the prepaid assets and show the remaining amounts in the asset account. Unearned revenue is when cash is received before service is provided, which increases the liability account. For that reason unearned revenue are opposite of prepaid expenses.When a company receives a payment for a future service, it credits liability the unearned revenue account increases. The recognition process occurs during the accounting period where the service was provided. Then the company makes the adjusting entry for the unearned revenue by debiting the liability account and crediting the revenue account. Before the adjustment is made liabilities are overstated and revenue is understated. The second category for adjusting entries is for accruals. Preceding the entry adjustments the revenue account or the expense account are understated.Consequently the entry adjustment for accruals increases the balance sheet and income statement account. Accrued revenue is accumulated revenue that is not rec orded at the statement date because revenue is accrued with passing time, which is impractical to record daily. The adjusting entry records the amount owed to a business at the balance sheet date and the revenue earned in that time. The adjusting entry increases both the revenue account and the asset account. If services provided to client that were not billed will not be recorded.The accrual of unrecorded service account increases accounts receivable, which also increases stockholder equity by increasing revenue account. It would be unethical for a company to backdate sales or accounts receivable to increase revenue and asset accounts to meet a quarter’s target sales. Expenses incurred but not yet paid or recorded at the statement date are called accrued expenses. Adjustments are made to recognize expenses incurred at the current accounting period and record debt that is present at the balance sheet date. Consequently adjusting entry increase expense account and increase lia bility account.Why Adjusting Entries are Important Every business or organization makes adjusting entries in the end of a set accounting period. Adjusting entries are entries made at the end of an accounting period to make certain that the profits and expenditures recognition principles are followed (Kimmel, Weygandt, & Kieso, 2011). Accrual transactions and the purposes of these transactions should be reported when these financial actions occur. These actions should be recorded not only when cash is paid or received but also anytime a financial action takes place.These important concepts in accounting are imperative because they recognize net gains or losses and a business’ financial position can be identified within the accounting period. The preparations of general entries and postings are important and the information added to these journals should be precise and reliable. The truth in numbers is critical, and the information should be calculated exactly. There are numero us reasons regarding why adjusting entries are important. To establish if the accurate value of cost of goods sold and gross profit, adjusting entry of closing stock is needed.To determine the correct value of net profit, adjusting entry of depreciation is needed. Making adjusting entries of advance expenses are essential because after this step is completed an accountant can take away advance expense from expenses collected, and this will be charged in next accounting period when these expenses will be payable. To show the correct amounts due to a third party and to show correct expenses for the accounting period making adjusting entries of outstanding expenses are important. In this entry the accountant must have debit expense and credit outstanding expense for a third party accounted for. ConclusionAs one can see, revenue recognition and expense recognition are important parts of the accounting process of any business. It is also important to understand what situations require a company to adjust their journal entries and why it is so important to do so. With the appropriate accounting techniques and accurate journaling, a company’s financial statements become more accurate and easier for both internal and external users to understand. Not only do accurate financial statements keep a company above suspicion and consequence, but it helps users make informed decisions about that company based on its financial health.Without good decision making based on accurate information, a company will not be able to succeed. References Kimmel, P. D. , Weygandt, J. J. , & Kieso, D. E. ( 2010). Financial accounting: Tools for business decision making (6th ed. ). Hoboken, NJ: John Wiley & Sons. 2011 Financial Principles Explained. Retrieved from http://accountingexplained. com/financial/principles/revenue-recognition Walther, L. (2012) Financial Accounting 2012 Edition. Retrieved from http://www. principlesofaccounting. com/chapter3/chapter3. html sofaccounting. com/ chapter3/chapter3. html

Blood bank management system Essay

1. Introductions BLOOD BANK MANAGEMENT is a software application to maintain day to day transactions in a blood bank. This software help to register all the donors, Blood collection details, blood issued details etc. Blood banks collect, store, and provide blood. Typically, these banks collect blood from voluntary blood donors. The banks then sort blood by type, check blood to  make sure it is free of disease and then store it for future use. The main mission of a blood bank is to provide life-saving blood to hospitals and other health care facilities. Blood cannot be created by any means, it can only be collected from the Humans i.e. donors. A blood bank is a bank of blood or blood components, gathered as a result of blood donation, stored and preserved for later use in blood transfusion..to satisfy blood necessity, to buy, sale and stock. 1.1 Purpose Online Blood Bank is aims serving for human welfare. We have all the information, you will ever need. Many people are here for you, to help you, willing to donate blood for you anytime. We have done the entire job, rest is yours. Search the blood group you need. You can help us by registering on Online Blood Bank if you are willing to donate your blood when needed. As a proud member of Blood Bank and a responsible human being, you can help someone in need. So donate blood in online. 1.2 Scope Blood Bank is aims serving for human welfare. We have all the information, you will ever need. Many people are here for you, to help you, willing to donate blood for you anytime. We have done the entire job, rest is yours. Search the blood group you need. You can help us by registering on Online Blood Bank if you are willing to donate your blood when needed. As a proud member of Online Blood Bank and a responsible human being, you can help someone in need. So donate blood in bank. In this project mainly 3 modules are there. 1. Admin 2. Donor 3. Acceptors 1. Admin: This module focuses on the both donors & acceptors. Each member in a donor & acceptor is given a user id and password, which identifies him  uniquely. The member is given a login form. he enters the login details user id and password. .. The options given to †¢ Maintain donor details †¢ Maintain referral once †¢ Update donor details †¢ View Experiences †¢ Logout Change Password Whenever a user wants to change his / her password he can select the change password option. The system displays the form, which asks him for his old password and new password. The system then compares the old password with the existing password in the database†¦ 2. Donor: Each member in a Donor is given a user id and password, which identifies him uniquely. The member is given a login form. he enters the login details user id and password. .. The options given to a each member in a staff are Change password Find a Blood group Why donate blood who needs blood Find a Donor Refer a friend Logout 3. Acceptor: In this you can store the information about Acceptors. Change password Find a blood group. Who needs blood Logout? Software requirements: Operating System: Windows XP Front End: NET (Active Server Pages, Visual basic ,Java Script) Back end : Sql Server Hardware requirements : MINIMUM P-IV SYSTEM 512 RAM 40 GB HDD 1.3Definitions Donor The person who donate the blood Accepter The person who accepts the blood Transfusion An act of transfusing donated blood, blood products, or other fluid into the circulatory system of a person or animal. 1.4References http://www.bharatbloodbank.com http://www.lionsbloodbank.net/ 1.5 Overview The first section tells about introduction of blood bank management system and its scope. The remaining sections of this document provide a general description, including characteristics of the users of this project, the product’s hardware, and the functional and data requirements of the product. General description of the project is discussed in section 2 of this document. Section 3 gives the functional requirements, data requirements and constraints and assumptions made while designing the E-Store. It also gives the user viewpoint of product. Section 3 also gives the specific requirements of the product. Section 3 also discusses the external interface requirements and gives detailed description of functional requirements. Section 4 is for supporting information. Now the description of SRS is follow:- Section 1. 1.Introduction 1.1 Purpose 1.2 Scope 1.3 Definitions 1.4 References 1.5 Overview Section 2. 2.Overall Description 2.1 Product Perspective 2.2 Product Functions 2.3 User Characteristics 2.4 Constraints Section 3. 3. Specific Requirements 3.1 External Interfaces 3.2 Functions 3.3 Performance Requirements 3.4 Logical Database Requirements 3.5 Design Constraints 3.6 Assumptions and Dependencies

The strategic causes of the Korean war Essay Example | Topics and Well Written Essays - 3000 words

The strategic causes of the Korean war - Essay Example ere apprehensive that the country under the control of the Japanese would limit the movement of the American soldiers in the region but the concern ended there. The Soviet Union looked to Korea more with a strategic eye. At the end of the war here was a division of the Korean peninsula at the time and the Russians took hold of the north peninsula which was an industrial sector and at the same time the United States of America took possession of the south which was more based in agriculture. Then in the year 1949 the two countries withdrew their men out of the region and leaving behind the locals (Srivastava, 2010)2. The North had a strong manned army which was trained by the soviet. Whereas on the other hand the South Korean had a relatively weaker and reduced army. Later when the Stalin led government in the Communist Russia saw that they could challenge the United States with the help of their nuclear technology the North Korean tried to strengthen ties with the Russians but were r ebuffed. To make matters worse, the American Secretary of State at the time, Acthinson, made a statement that the Korean region was close to the United States. This spurned the Russians to finally reply to the inclination of friendships being made by North Korea and even gave as acceptance of an attack on the south. However, the Russian government was given the impression by the authorities of North Korea that the war would last not more than a month. It has been stated that parties knew of the impending war that would occur but did not pay head to the warnings. Before the withdrawal of the two nations from the peninsula, there was molding that both the Russians and the Americans did in their respective potion of Korea. It was brought to the attention of the Americans that the Russians were creating a model of the communist state in North Korea and were using the system of the region to hide their real intentions (Schnabel, 1992, p. 24)3. This was an outrage for the Americans who were

Fighting Crime Case Study Essay Example | Topics and Well Written Essays - 250 words

Fighting Crime Case Study - Essay Example The problems that accost the efforts of fighting crime are multifaceted, with some touching on the nature of criminal justice, while others are not related to the American justice system. One of the problems that beset war on crime is overcrowding in prisons. Walmsley (2005) for instance points out that not only is America imprisoning more people than Russia is doing, but that for every 100,000 Americans, 714 are in prison also. Racial profiling is presented as a force against the fair justice system. For instance, the African American makes up 13% of the US population yet it accounts for 40.7% of America’s 2.1 million convicts. As is pointed out further, these politicians are part of policymakers who relegate themselves to linear thinking, instead of approaching issues from general to specific perspective.Again, it is pointed out that part, this is because law-abiding citizens naturally prefer malefactors to be in jail, yet they also make up the American majority. Because of this, candidates whose policies favor incarceration in lieu of parole are likely to win. The flipside of this is that overcrowding in the prison system proliferates crime in the same system.  

Discuss the 6 Paradigms of Personal Interaction Essay

Discuss the 6 Paradigms of Personal Interaction - Essay Example Life is a competition and thinks only about winning and losing. It is a mindset that thinks that there is never enough for everybody. â€Å"Think Win Win† on the other hand seeks to find a common solution that is beneficial to everybody. It is based on cooperation and collaboration rather than competition. It always believe that in any situation, there is a way where everybody could end up winning. The key in this leadership principle of â€Å"Think Win Win† is to identify the needs of everybody and address it. Not all needs are the same so there is a way to satisfy everybody’s needs. 1. Win/Win  Ã¢â‚¬â€œ is the ideal form of personal interaction. It is a mindset that seeks to find solution that is beneficial to all parties concern in its interaction. It avoids the zero sum mindset of competition but rather seeks to collaborate and to cooperate in its interaction so that such interaction is satisfying and beneficial to all parties concern. 2. Win/Lose  Ã¢â‚¬â€œ is the most common type of personal interaction where one seeks to dominate the other in order to win. This is the authoritarian approach of seeing interaction as a means to win and thus uses, power, position, credentials, money and other resources to leverage themselves and win over the other party. 3. Lose/Win  Ã¢â‚¬â€œ is a martyred way of interacting where individuals only seek to please the other person or if such individual is seeking approval from the other party. It just gives and expects nothing in return which is unhealthy in the long run because it could breed resentment and ill feelings. Those unaddressed needs will eventually mount until it would become resentment. It could also affect the self-esteem of the individual 4. Lose/Lose  Ã¢â‚¬â€œ is an unhealthy mindset in personal interaction which usually occurs between two hostile parties. This is the mindset of â€Å"getting even† that does not seek to have any satisfaction in a relationship. The example of

Poem by William Wordsworth The World is too much us; late and soon Essay

Poem by William Wordsworth The World is too much us; late and soon - Essay Example Wordsworth uses contradictory words together, to describe his anger and helplessness at a world which is being destroyed, and yet progress cannot be stopped. His choice of words to conjure up images and sounds is truly extraordinary, and he uses the rhythm of the iambic pentameter of the sonnet to great effect. William Wordsworth is also known as one of the Lake poets along with his friend and mentor Samuel Taylor Coleridge. Together they are credited with ushering in the era of Romanticism in English poetry. William Wordsworth was born in the beautiful Lake District of Cumberland, and grew up surrounded by the beauty of nature. These beautiful surroundings nurtured in him a deep and lasting love for nature in all her wondrous moods. He referred to poetry as â€Å"the spontaneous overflow of powerful feelings,† originating from â€Å"emotion recollected in tranquility†, yet there was a natural rhythm and poetic form to his poems. (Wordsworth, preface to Lyrical Ballads) His poem The World is Too Much With Us is a classic example of the many sonnets he wrote. Composed in 1802, the poem was first published in his work Poems in Two Volumes in 1807. In the early years of the nineteenth century, Wordsworth was deeply disturbed by what he saw as decadence in the form of material gr eed, to the exclusion of everything else. At this time he wrote many poems deriding the materialism of a world that was losing its spirituality, and he urged mankind in most of these poems to find that lost spirituality in nature. The World is Too Much With Us is a sonnet in the Petrarchan style modeled on the work of the Italian poet Petrarch of the early Renaissance period. It is also known as the Italian sonnet, which is a poem of 14 lines. This kind of sonnet is divided into two parts. The first eight lines are known as the octave and the next six lines, the sestet. Each of these parts has a special function in a Petrarchan sonnet. The octave is employed to state a problem or a

Senior Project - Team Video Analysis Report Essay

Senior Project - Team Video Analysis Report - Essay Example 3. Order systems are not integrated which is slowing the process of shipping. As Warren and Jack discuss the current systems, it is clear that the process is extending the wait time to an untenable period of time for both the economic efficiency of the company and in the wait time for the consumer. 4. The system as they process orders is being stalled at the book storage area. 5. The meeting that was used to convince Elizabeth was not successfully presented. Elizabeth’s concerns about finances were only addressed in a cursory way, thus she comes out of the meeting with low confidence about how it will be received by the board. 6. While the new integration process has potential, the project calls for the use of some of the existing employees in the IT department, but there is no discussion as to how their current duties will be handled while they are on the new project. This is likely to incur extra costs on the backend. Week 3 Problem 1 The problem that Debbie has noted in the post-purchase system where customer service is concerned is an example of the problems that the company has with a lack of integrated systems in which the entire process of purchasing has been considered. The specific issues that have emerged with post consumer relations are quite easily fixed for the initial problems by first creating a more consumer friendly directory for contacting the company on the website and then by second making the menus for the telephone system more user friendly and less time consuming. Because of the time spent handling the complaints about the system, the efficiency of post-consumer purchase is hampered. Thus, in making these two simple changes, the most important aspect of the purchase process is saved – that which gives the consumer a good experience and encourages them to repeat their business. Problem 2 The organization is failing to meet expectations where the management of knowledge is concerned. Because the information is given out in dos es to those involved in projects, it is clear that decisions are being made without full exploration of the problems that are likely to arise. Elizabeth seems to be the last to know and isn’t given a full picture of what is required rather than at the head of the enterprise. In the process of deciding how to increase productivity, she is listening to only one idea that has a high price tag without considering alternatives, thus she does not have a wide knowledge of the possible solutions. She needs to insist on options so that she approaches the problem with a wider level of information, which is then shared with all who would be involved. Problem 3 The system is not being run at the efficiency that it could be run, but the proposed project to increase the efficiency is both costly and will consume a great deal of man hours. It is clear that alternatives need to be explored. Alternatives need to be explored by Warren so that he is sure that Jack’s proposal is the best possible solution, both financially and towards the increased efficiency. Problem 4 The focus, just as it is in Jack’s plan, is to increase the efficiency at the book storage area. This area requires people power rather than automation which is decreasing time efficiency. However, Jack’s plan automates this area and will change the labor needs. The costs of the labor in balance with the costs of the new system should be weighed, thus challenging the need to lose employees and whether or not

Current feminist theories and practices are helping to change tactics Research Paper

Current feminist theories and practices are helping to change tactics and prevent rape worldwide. What are these tactics, how ef - Research Paper Example To address the problem of rape in society, it is important to understand the cause in order to device effective legal and social preventive mechanisms. Rape in contemporary society Sexually explicit media programs, such as pornographic materials have been attributed to promoting rape in society. Currently, the media is saturated with objectionable sexual programs and advancement in information technology has enhanced the availability the content to many people, including young children. This has resulted to sanctioning of the programs to prevent the minors from being sexually influenced by the content. The relationship between watching pornographic content and rape is debatable and many research studies have been undertaken to establish the association. However WHO (2003) indentifies individual, relationship, community and societal factors as the major determinants that influence men’s attitude to commit rape. The high prevalence of rape in poor and politically unstable countr ies disapproves the assertion that pornographic content encourages rape. Feminists consider rape as a form of violence intended to assert the authority of men over women in the contemporary society (Kerns, 2001). Rape has been recorded in various contexts, which can be classified in two categories depending on the relationship between the victim and the perpetrator. ... e being married or in sexual relationship with men, drug abuse, being too young to make informed sexual decision, poverty, involvement with multiple sexual partners and commercial sex in addition to high level of education. Other factors include wearing sexually suggestive clothing. From these factors, it is apparent that rape is primarily aggravated by the behavior and actions of the perpetrator rather than the victim. Feminists disapprove sexual passion as the motivation for rape, but a combination of factors that undermine the psyche of men. This includes reduced income and disempowerment of men. WHO (2003) notes that highly educated women with higher incomes are at high risk of being raped by their male partners especially those with lower education and income. In addition, higher rape incidents occur in regions with low incomes than in affluent regions (WHO, 2003). High incidents of rape have been reported in countries affected by civil strive and political instability especiall y in Africa. Some of the countries include Democratic Republic of Congo and Sudan. In these incidences, rape is used as a war strategy to break or undermine the social cohesion in the societies with the intention of weakening the enemy. In some countries such as East Timor, rape was used as a tool of ethnic cleansing (WHO, 2003) Prevention of rape globally Currently various rape deterrent measures have been implemented to protect women from potential rapists and to punish rape offenders. They include imprisonment of rape offenders and instituting programs to empower rape victims and the society about the adverse effects of rape. The programs offer supportive and psychological care to rape victims, and others are specially designed to guide and inform rape perpetrators while they are

AUDITING AND ASSURANCE Essay Example | Topics and Well Written Essays - 1500 words

AUDITING AND ASSURANCE - Essay Example Legislation and the Auditing Profession in the UK According to the True and Fair Organisation (2012), the audit profession in the UK is monitored closely, and regulated tightly in accordance with strict professional standards and legislation. Also, companies and individuals who breach any of the rules, outlined by Legislation, will face strict penalties. The audit profession is under the Legislation provisions of the UK Government. The government controls the audit profession through Legislation such as the Companies Act on Audit, Inspection and Community Enterprise of 2004 and 2006 (True and Fair Organisation, 2012). There are also the Auditors Regulations of 2007, which control the activities of the Audit profession in the UK. This Legislation controls and monitors how audits are carried out in the UK. Legislation regulates the auditing profession in the UK, under the Companies Act 2006 (Collings, 2013, p. 237). Therefore, it is a requirement that professional accountants should at tain a senior statutory auditor position for them to be able to practice audit-related work in the UK. Further, UK Legislation requires that companies must have their annual financial statements audited. Auditors are required by Law to follow ISA (UK and Ireland) 700 in the formation of an auditor’s report on financial statements, as issued by the Financial Reporting Council. Common Law versus Auditing Profession in the UK The UK court system has taken responsibility of safeguarding shareholders, who are termed as third parties, from fraudulent activities of company directors, in collaboration with auditors and audit firms. Therefore, it acts as a quality-control mechanism for the auditing profession (Johnstone, Gramling, & Rittenberg, 2013, p.14). Common Law requires that auditors should observe care of professional advice to avoid violating the provisions of the civil law of negligence (Davies, 2011, p. 7). Auditors should also observe their duty of care diligently, while p erforming audit work because the UK Legal System is based on Common Law (Davies, 2011, p. 7). Company directors have the responsibility of preparing financial statements that should present a true and fair value of the organisation. Therefore, they contribute to the outcome of audit processes in one way or the other. The public may sue auditors and auditing firms under state statutes and Common Law for substandard audit work (Johnstone, Gramling, & Rittenberg, 2013, p. 14). The public, in this case, comprises of shareholders and other investors who may rely on the information provided by company directors and auditors to make financial decisions. In some circumstances, according to Common Law, disclosure may be justified in the public interest where there is no instance of noncompliance with Law regulations. For instance, where the public is being misled or the public’s interests are being damaged by auditors’ activities (FRC, 2013, p. 17). Therefore, Common Law contro ls the audit profession in the UK in that, it requires auditors to comply with the provisions of Common Law. Auditors and audit firms, who violate Common Law provisions, can be sued under Common Law by third parties. Regulatory and Professional Elements versus Auditing Profession in the UK Various independent Regulatory and Professional bodies have been created to control the auditing profession in the UK. The Regulatory and Pr

Legal Aspects of a Business Essay Example for Free

Legal Aspects of a Business Essay Introduction When starting up a new business it is very important to look at the legal aspects which will influence the company in the future. In this part of the information file there will be the most important legal aspects for running a student company. First there is the selection of business form, in which there will be a compairison between the different possible forms. Afterwards a description of how the student company will work with contracts and partners. And finally there is an explanation of the typical dutch legal aspects such as profit tax and dividend. Business form Most important before starting the actual business is to compare the different possible legal business forms to make sure that it suits the intentions of the entrepreneurs. First the expanation per legal form will be given and afterwards a choice will be made for the student company itself. There are three basic legal business forms which can be chosen when starting up a new company: sole proprietorship, partnership and corporation. Each will be described shortly and afterwards the form of the student company will be given. Sole proprietorship The sole proprietorship is the oldest, most common, and simplest form of business organization. A sole proprietorship is a business owned and managed by one person. The prevalent characteristic of a sole proprietorship is that the owner is inseparable from the business. Because they are the same entity, the owner of a sole proprietorship has complete control over the business, its operations, and is financially and legally responsible for all debts and legal actions against the business. Another aspect of the same  entity aspect is that taxes on a sole proprietorship are determined at the personal income tax rate of the owner. In other words, a sole proprietorship does not pay taxes separately from the owner. A sole proprietorship is a good business organization for an individual starting a business that will remain small, does not have great exposure to liability, and does not justify the expenses of incorporating and ongoing corporate formalitie. Corporation A corporation is a business entity which is owned by an individual or group of individuals and they run a business that legally exists. A corporate body is formed to regulate and manage business. People work as a unit in a corporation and produce the value that will generate income. A lot of employment is generated by corporations and they have now a big impact on economic growth and the social development of any country that operates in the free market system. A corporation has rights and responsibilities just like people have, and can also be liable to the processes of law just as an individual can. The characteristics of a corporation are the limited liability of shareholders, management being delegated to a board of directors, ownership by shareholders, transferable shares and that it has a separate legal personality. Relevance to Student company The fact that the student company will sell shares and therefore will be owned by the shareholders, the student company will be a corporation. Big advantage of this legal form is the spreading of the potential business risks because of the large amounts of shareholders. Disadvantages for the entrepreneurs is the limited power within the company because of the â€Å"voice† of the shareholders and sharing the possible profit with the shareholders. Within shareholder meetings important decisions or problems will subject and together with the entrepreneurs the business strategies are set. Contracts with other parties Because the student company will be a trading company it is very important to make clear arrangements with the suppliers, customers and the entrepreneurs  itself. This will split the the risks of the entrepreneurs as well as the business partners in the buying cyclus. Because it is still not clear what kind of product or service the student company wil sell, this will be researched later on in the market research. Laws and taxes When somebody wants to start up a company within the netherlands this person should notify the Inland Revenue as soon as they know when their company plans to start business. If this person starts as sole trader, a partnership, a limited partnership or a partnership under common firm, he or she can register the company for the Inland Revenue and the trade register at the same time. This can be done at the Chamber of Commerce. It is to your advantage to provide this information at an early stage: new companies which have made investments in their business often receive money back following their first value added tax return .This is because a new business often pays more value added tax in the beginning than it has actually charged. Value added tax It is almost always compulsory for businesses to charge clients value added tax. Businesses are nearly always liable to charge value added tax to their clients. The rate is 6% or 19% depending on the type of product or service. The value added tax which a company receive from the client must be paid to the Inland Revenue. The value added tax which the company has paid out itself to the suppliers can be offset against this. Value added tax is paid either monthly or quarterly, depending on the type of business and the level of turnover. Corporation tax If the company is a private company with limited liability, the owners will be liable to pay corporation tax. Corporation or corporate income tax is levied on companies established in the Netherlands and on certain companies not established in the Netherlands, which receive income from the Netherlands .In this context, the term company includes companies with a capital consisting of share, co-operatives, mutual insurance and credit companies, foundations and other legal persons incorporated under civil law, when they administer an enterprise, funds for common account, and most  publicly-controlled industrial and commercial undertakings. Basis of assessment Profits in the widest sense, with a number of additions or deductions. The determination of the taxable profits corresponds largely with the determination of profits taxable under personal income tax, including the deductibility of losses from other years. Exemptions Legal persons whose activities are of a social or charitable nature or otherwise in the public interest are exempted from corporation tax. Exempted categories of profit are those corresponding to the relevant exemptions under personal income tax. Furthermore the participation exemption applies to all dividends, gains and losses related to the holding of at least 5% of the shares in a subsidiary. This rule, preventing economic double taxation, is in general equally applicable to dividend deriving from domestic and foreign subsidiaries. The loss related to the winding-up of a subsidiary is, under certain conditions, deductible by the parent company. The deductibility of interest paid on non-functional loans and loans related to a reshuffle of participations within the group is restricted to certain circumstances. Another amendment permits companies to depreciate loss-making participations of 25% or more during the first five years after acquisition. Special features Fiscal unity: a company which holds 100% of the shares in a Dutch subsidiary may request to be qualified as a fiscal unity. However, certain conditions apply. It is possible for a fiscal unity to be consisted of more than two companies. The subsidiaries are considered to be absorbed by the parent. As a result, negative results of companies belonging to the unity can be compensated horizontally with positive results of the others. Interest paid to a group company in respect of the acquisition of shares in Dutch operating companies cannot be set off against the profit of these operating companies. Regime for investment funds: provided that all current income is distributed to shareholders and a number of other conditions are met, an  investment company or fund is entitled to add capital gains on securities and real property to a reinvestment reserve and to a rate of nil per cent on the remaining profit.

Marketing of Haagen Dazs Essay Example for Free

Marketing of Haagen Dazs Essay ew York City, but soon distribution expanded throughout the east coast of the U. S. , and by 1973 Haagen-Dazs products were enjoyed by discerning customers throughout the United States. n 1976, Mr. Mattus daughter Doris opened the first Haagen-Dazs ® Shop. it was an immediate success, and its popularity led to a rapid expansion of Haagen-Dazs ® Shops across the country. in 1983 Mr. Mattus agreed to sell the Haagen-Dazs brand to The Pillsbury Company, which remained committed to the tradition of superior quality and innovation on which Haagen-Dazs ice cream was founded. since then, it has become a global phenomenon, available in 50 countries. the same careful attention to quality that Reuben Mattus built into every Haagen-Dazs product remains today. ce cream lovers the world over now recognize the unique Haagen-Dazs logo as synonymous with the ultimate super-premium ice cream. from the beginning, Haagen-Dazs ice cream has sought to innovate and bring new frozen dessert experiences to its customers, including distinctive flavors such as vanilla swiss almond, butter pecan, and dulce de leche, to name just a few. Haagen-Dazs was also the first to introduce the world to ice cream bars for a grown-up palate, with the introduction of the Haagen-Dazs brand ice cream bar line in 1986. other super-premium innovations followed, with frozen yogurt in 1991 and sorbet in 1993. o this day, the Haagen-Dazs brand remains committed to developing exceptional new super-premium frozen dessert experiences, releasing new flavors every year. Origin of brand name Mattus invented the Danish-sounding Haagen-Dazs as a tribute to Denmarks exemplary treatment of its Jews during the Second World War, and included an outline map of Denmark on early labels. The name, however, is not Danish, which has neither an umlaut nor a digraph zs; nor does it have any meaning in any language or etymology before its creation. Mattus felt that Denmark was known for its dairy products and had a positive image in the U.

Physicochemical Events in Production of Butter and Margarine

Physicochemical Events in Production of Butter and Margarine Byeong-Keon LEE Introduction Margarine and butter are known world-widely as spread, and have dominated the production in the western world, such as America including New Zealand. Recently, Asian countries particularly China and India have shown an increase of butter consumption. The amount of butter China consumes was predicted to increase to 13% over the next decade (Fallow, 2013). Both margarine and butter have similar a taste, texture as well as nutritional values. The characteristic of both products are significantly similar for example, water-in-emulsion and the fat content are approximately in 81% range. However, the two products are actually different when it is compared with the ingredients and the structure. The argument surrounding the diversity of butter and margarine is typically concerned with human health, the production of margarine is a man-made food which follows a lot of chemical treatments and speculation that it might cause several diseases (Guyenet, 2008). On the other hand, the butter cont ains a higher level of cholesterol that can negatively influence human digestion (Collins, 2013). In this assignment, physical and chemical properties and psychochemical processes and the changes of making margarine and butter will be discussed. Physical and Chemical difference Both butter and margarine are triglyceride (triacylglycerol) in an ester linkage composure of glycerol and 3 fatty acids that also uses the water-in-oil emulsion process where water is dispersed in phase and oil in a continuous phase. The critical comparison and contrast between butter and margarine will be the ingredients which have different states in room temperature and the chemical process of making it. Butter is an animal dairy product which is composed of a complex chain of saturated fat and unsaturated fatty acid, and a high concentration of animal cholesterol. As its clearly seen from the picture, the majority of fatty acids are saturated and some fatty acid unsaturated. The color of butter is normally yellow indicating it contains small amounts of carotene another meaning of vitamin A. (Reyes, n.d). The higher saturation levels of the fatty acids, contributes to the physical structure of the animal fat. Higher saturation levels are highly correlated with higher London Dispersion forces. Hence, due to the high London Dispersion Forces holding the saturated bonds together, animal fat is solid at room temperature (Brown, LeMay and Bursten, n.d.). Figure 2. Percentage composition of fatty acid in butter In contrast, margarine is a substitution of butter spread made from vegetable oil. Oil has a lot of double bonds, which typically disrupts the London dispersion forces between fatty acids and low effective surface area which the molecules do not pack together giving a lower melting point The mixed vegetable oil, like soyabean oil or corn oil has a structure of mono-unsaturated or polyunsaturate of fatty acids and those unsaturated fats that need to be converted into a semi-solid to make margarine. This process is called hydrogenation or additional reaction, by adding hydrogen gas with nickel catalyst in a double bond of unsaturated fat. The double bond become a single bond, and this makes the molecules pack together better. In other words, the London dispersion forces become active and the interaction between the molecules is called the Van Der Waals interaction (Burrows, 2009). The results of the hydrogenated vegetable oil, are of it process to solidify at room temperature. The majority of fatty acid in margarines are unsaturated. Most fatty acids have a cis-form and margarine is unlikely to form trans-fatty acid. During the hydrogenation, some of the fatty acid will tend to form trans-addition. Figure 4. Hydrogenation reaction occur in unsaturation reaction Chemical process of butter The milk itself come from the cow which does not have to add artificial ingredients. Therefore butter contains nutritional values such as fat, protein and different types of vitamins which are found originally in milk. The chemical process is outlined in figure 4, that depicts the chemical process. For example pasteurization the ripening, aging and churning are the most significant factors for making butter cream. 1) Milk separation The standard raw milk mostly contains 15 to 25 percent of fat globules, the globule is a tiny membrane filled with the fat molecule (Murphy, 2011). When the raw milk is shaken, the globules membranes will crash against each other and break. As regard, the fat will start to burst out and tend to bunch together with the contents of other burst globules, consequently, the butter cream is separated from raw skim milk and the butter cream will contain approximately 38% of fat. 2) Pasteurization The raw cream has to be pasteurized to a temperature of 95oC for 15 seconds to kill any interference in production of butter particularly enzyme and micro-organisms. This process is widely known as HTST (High Temperature Short Time) pasteurization. It is very interesting to note that nowadays, dairy industries implements UHT (Ultra High Temperature) pasteurization procedure to produce lower number of micro-organism, which leads to longer shelf life. HTST process are more favorable compared to UHT as in the production of butter, Lactobacillus sp. is wanted to further ferment the cream, giving of specific flavors. In contrast, if the cream is subjected to UHT, any bacteria present in the cream would be eliminated, further contributing to no flavor compound formation during the ripening process (Butler and Media, n.d). 3) Inoculation and ripening After pasteurization, then for some time the helpful bacteria ripens in the raw cream so it can proliferate to render it in a better condition for butter making. The butter maker has made significant improvements through experience, that ripened cream churns more rapidly than sweet cream. It take about 24 to 48 hours for the cream to fully ripen (Marina. 2011). The lactic acid bacteria (Lactobacillus helveticus) will actually further ferment or ripening the cream and breaking down the long fatty acid into short fatty acid (diacetyl compounds). This short fatty acid has which has unique taste and good smell. An increase in lactic acid causes a reduction in overall pH which cause the proteins in milk to change. As cream returns to room temperature, the lactose in milk begins to ferment and creating lactic acid which help to make butter. (Belitz, Grosch and Schieberle, 2009) 4) Agitation It is a physical change which the process of churning butter consists of the mixing that separates some of the fatty solids out of milk. The formation of fat crystal can be influence by suitable temperature control during the ripening process. Fat molecule in cream are surrounded by membranes made of phospholipids and proteins which prevent the fat from pooling together. Fat globules are bumping into each other and membrane is breaking down when it happens the fat globules are trying to stick together. Agitation cream damage these membrane allowing the fats to pool together and form whipping cream. 5) Churning Churning is essentially strong mechanical cream shearing which tears the membranes of the fat globules and facilitates coalescence of the globules. The cream breaks any tiny granules of butter appear. In the churning compartment, a rotating impact wave cause butter granule formation. The separation compartment is divided into two parts. The butter is first churned further, resulting in the formation of butter granules of larger diameter. As the churning continues fat molecule become popcorn butter which separate from butter milk. The popcorn butter has the same consistency as regular butter at room temperature. They put the butter cream on bulk tank where mixers sterile to maintain the consistency. If agitation and churning of the cream continues, finally a solid is formed(butter-cream) and the remaining liquid (butter milk) is separated (Ripema, 1970). 6) Washing, Cooling, and Vacuum Subsequently, the buttermilk is separated and the butter is washed if necessary. which cause the butter-cream fat molecules to bunch together releasing water and air. In addition, cooling process and vacuuming is performed to reduced to water and air content to 1% (Belitz, Grosch and Schieberle, 2009). Chemical process of margarine Most margarines are made from a variety substances such as vegetable oil and edible animal fats. It composed of approximately a 80% combination of fat, that is either saturated fat or unsaturated fats, approximately 18% of liquid which derives from either pasteurized skim milk or a soybean protein fluid (Ripema, 1970). 1) Crude oil Different types of vegetable oil like corn and soybean are chemically extracted and refined to form crude oil and the crude oil can be neutralized and treated with a caustic soda solution that removes free fatty acid, and corrosive and pungent sulphur compounds (Sample, 2009). The free fatty acid, influences an undesirable taste. The process follows by washing then mixing with water, so it can separate, it is then left to dry with the aid of vacuum. 2) Modification Margarine is not originally a yellow colour which the decolourisation process is for removing the grey colour by the absorption to activated clay or bleaching process (Ripema, 1970). The bleaching process utilizes bleaching earth and charcoal material in the vacuum condition. The process helps to absorb any undesirable colorants, which will be later filtered out from the oil mixture. Other sustenance impurities are both organic and inorganic, which naturally occurs raw oil that is removed by the de-acidification process using akali treatments. 3) Hydrogenation The hydrogenation is used as catalyst called nickel and the structure varies by cis-addition and trans-addition. This process helps the animal and vegetable oils blend and are able to let the formation from a liquid into a fat that is in a state that increases the melting point. However only some of the double bonds of polyunsaturated vegetable oil are hydrogenated and named partial hydrogenation. Therefore the degree of hydrogenation can be varied to give softer or harder margarine. (Haynes, 2014) Figure 10. Chemical reaction of hydrogenation 4) Deodorization The modification is complete so the base oil is prepared to reproduce similar qualities to butter, this stage decrease unwanted smells and taste (Formo, n.d). The removal of the poor smell is by a batch process that steams the oil, the temperature used is very high and reaches from175–205 °C in Europe and 235 °Ã¢â‚¬â€œ250 ° C in America, during this process the bad tastes and smells are taken away by the extractor fan. The oil can then be either further processed to make margarine or alternatively vegetable oil. (Singh, P. n.d.) 5) Emulsify When the emulsion of the stabilized immiscible liquids is blended with the use of an emulsifier. The way margarine is constructed is through the emulsion process that adds salty water droplets in oil, as well as an emulsion ingredient to a cup. Salt content is modified as an emulsifier and renamed lecithin, the final stage is the separating of starch and emulsifier that forms a consistent mixture. Moreover, all the nutrients and color in the margarine are artificially made particularly vitaminisation processed into the margarine, to have a measured amount of vitamin with butter (Hasenhuettl and Hartel, 2008). 6) Cooling and kneading process The method for the cooling an kneading process has two ways of completing, either with a tube chiller or a chilling drum-complector. Tube chiller method uses a closed system that has a one step process. Unlike the Chilling Drum-Complector that has a longer process, allowing cooling and kneading that lets the mixture rest, and the crystallization of fats at slower pace. However the advantage of the tube chiller is the reduced capacity of spoilage compact size in relation to production levels, and ease of operation. (Hasenhuettl and Hartel, 2008). Conclusion In conclusion, butter and margarine have significantly different physical and chemical properties as well as physiochemical duties in the production. Although the nutrition and texture of products are the same, but the ingredients of butter and margarine are different and this leads to a structure of both products that have different qualities. Moreover, both products have a different chemical process. In fact, margarine has extra steps to convert the butter from a liquid state to a solid state, that furthers the need to process, using hydrogenation. References Reyes, V. (2013). Chemical structure of butter. [Figure 1] Available at: http://scienceandfooducla.wordpress.com/2013/05/28/homemade-butter/ [Accessed 15 May. 2014]. P. B. Hawk, O. Bergeim, Blakiston, (2010). Fatty acids in butter. Percentage composition from Practical Physiological Chemistry,. [Figure 2] Available at: http://antoine.frostburg.edu/chem/senese/101/consumer/faq/butter-composition.shtml [Accessed 15 May. 2014]. Image by user called Smokefoot, (2012). Hydrogenation of fatty acid. [Figure 3] Available at: http://en.wikipedia.org/wiki/File:H2forMargerin.png#filehistory [Accessed 15 May. 2014]. Alpha Omega trial, (n.d.). Margarine composition in percentage. [Figure 4] Available at: http://en.wikipedia.org/wiki/File:H2forMargerin.png#filehistory [Accessed 15 May. 2014]. Yokogawa Corporation, (2007). Stable and Accurate Density Measurement to Control Fat Content in Skim Milk. [figure 5] Available at: http://www.yokogawa.com/us/technical-library/application-notes/stable-and-accurate-density-measurement-to-control-fat-content-in-skim-milk.htm [Accessed 15 May. 2014]. Andrews, R. (2012). All About Milk. [Figure 6] Available at: http://www.precisionnutrition.com/all-about-milk [Accessed 15 May. 2014]. Shannon, (2011). Making A Big Batch of Cultured Butter. [Figure 8] Available at: http://www.nourishingdays.com/2011/10/making-a-big-batch-of-cultured-butter/ [Accessed 15 May. 2014]. Castelli, C. (2008). Crude Corn Oil. [Figure 9] Available at: http://www.alibaba.com/product-detail/Crude-Corn-Oil_144278983.html [Accessed 15 May. 2014]. Quadro Engineering, (n.d.). Production of Margarine and Low Fat Spreads. [Figure 11] Available at: http://www.quadroytron.com/menu_app/food_margarine.asp [Accessed 15 May. 2014]. Belitz, H., Grosch, W. and Schieberle, P. (2009). Food chemistry 4th revised and extended edition. 4th ed. Springer, pp.pg 526 527. Collins, C. (2013). Whats healthier, butter or margarine?. NZ Hearald. [online] Available at: http://www.nzherald.co.nz/lifestyle/news/article.cfm?c_id=6objectid=11169963 [Accessed 15 May. 2014]. Fallow, B. (2013). Chinas slowdown may be good for NZ. NZ Hearld. [online] Available at: http://www.nzherald.co.nz/business/news/article.cfm?c_id=3objectid=10902631 [Accessed 15 May. 2014]. Formo, M. (n.d.). fat and oil processing (chemistry) :: Deodorization. [online] Encyclopedia Britannica. Available at: http://www.britannica.com/EBchecked/topic/202405/fat-and-oil processing/50167/Deodorization [Accessed 15 May. 2014]. Guyenet, S. (2008). Whole Health Source: Butter, Margarine and Heart Disease. [online] Wholehealthsource.blogspot.co.nz. Available at: http://wholehealthsource.blogspot.co.nz/2008/12/butter-margarine-and-heart-disease.html [Accessed 15 May. 2014]. Hasenhuettl, G. and Hartel, R. (2008). Food emulsifiers and their applications. 1st ed. New York: Springer, p.271. Haynes, F. (2014). Take the Guess Work from Figuring Out the Trans Fats in Your Foods. [online] About.com Low Fat Cooking. Available at: http://lowfatcooking.about.com/od/faqs/f/hydrogenated.htm [Accessed 15 May. 2014]. Marina, (2011). Cultured butter – CULTURED, AGED, BREWED. [online] Culturedagedbrewed.com. Available at: http://www.culturedagedbrewed.com/2011/12/20/cultured-butter/ [Accessed 15 May. 2014]. Murphy, L. (2011). Emulsion Explosion: How to Make Butter. [online] Scientificamerican.com. Available at: http://www.scientificamerican.com/article/bring-science-home-butter-emulsion/ [Accessed 15 May. 2014]. Singh, P. (n.d.). fat and oil processing (chemistry) :: Deodorization. [online] Encyclopedia Britannica. Available at: http://www.britannica.com/EBchecked/topic/202405/fat-and-oil processing/50167/Deodorization [Accessed 15 May. 2014]. Ripema, S. (1970). The Story of Margarine. 1st ed. Public Affairs Press. Sample, I. (2009). Trafigura case: toxic slop left behind by caustic washing. [online] the Guardian. Available at: http://www.theguardian.com/environment/2009/sep/16/trafigura-case-toxic-slop [Accessed 15 May. 2014]. Butler, C. and Media, D. (n.d.). Why Cant You Use Ultra Pasteurized Cream for Making Butter?. [online] Everyday Life Global Post. Available at: http://everydaylife.globalpost.com/cant-use-ultra-pasteurized-cream-making-butter-42002.html [Accessed 15 May. 2014]. Burrows, A. (2009). Chemistry3. 1st ed. Oxford: Oxford University Press, pp. page 85 to page 86. Brown, L., LeMay, E. and Bursten, B. (n.d.). Chapter 11 intermolecular Forces, Liquids and Solids. 10th ed. [ebook] The central science, pp.slide 18 to slide 23. Available at: http://alpha.chem.umb.edu/chemistry/ch115/Mridula/CHEM 116/documents/chapter_11au.pdf [Accessed 15 May. 2014].

Civil Unions Should Have the Same Status as Marriage Essay -- Gay Marr

Gay people hear the government talk about civil unions and domestic partnerships everyday being equal to marriage, and that is just completely observed. The gay community is being feed lies. As far as I'm concerned marriage doesn't exist in the gay community. Unfortunately marriage is only recognized between a man and a women. In fact there are states that try recognize same sex relationships, but we do not enjoy the same rights as a hereto married couple at the state level. We are not aloud to make decisions for our partners in life threatening events. We don't even have the right to be by a partner's side in the hospital because we're not classified as married. Gay couples can't even leave things to their partner because we are quote UN quote not married. If all people are created equal then marriage should be for the people. We call America a free place but we don't all have the same rights as other American people. If civil union is equal to marriage why don't straight people have a civil union? Because it's not real its fabricated! We want our marriages to be treated the same way as any other marriage: No more, no less. We want to take care of our families & ensure that they are taken care of/get whatever benefits we are entitled to should we become sick or die. I don't understand why some marriages are honored and others are not. People should be able to wed when someone truly loves someone regardless of their sexual orientation. As far as I know gay marriage is not recognized because of religion. We are all American people and we are being shorted out of love and happiness. Gay people pay tax dollars just like straight people. So why are we being treated differently. It seems like our rights ... ... have come a long way over the last few years. Civil unions are still considered new so not everyone recognizes them as marriage. I was also very surprised to find out that when a gay couple says they are in a civil union they are seen as being single. Another thing that was brought to my attention was the act of a civil union in one state don't count in another where as marriage does. Religion and government is the main reason civil unions are not passed in other states. Some states don't even recognized that a civil union would exist between two people because they don't count. If you are in a gay relationship the best place to live is Vermont because everything is equal. I was right about civil unions they are the same as marriage and they are seen as almost as a subtute to marriage. Civil unions need to be the same as marriages in order to make everyone happy.