...CHAPTER 1 INTRODUCTION 1.0 INTRODUCTION This chapter provides the background and rationale for carrying out this research. There are nine (9) sections in this chapter starting with the overview of disciplinary cases occurred in Army Operation in Section 1.1. Next, Section 1.2 is the research problem statement that will be guiding this research. Subsequently are Section 1.4 and 1.5 that discussed the research question and research objective of this study. Following is Section 1.6 where researcher came up with conceptual framework that is inline with the study. It is followed by the explanation of research methodology that will used to complete this study (Section 1-7) and in Section 1.8 describes what is the significant of this study for...
Words: 1917 - Pages: 8
...The Battle R e ta i l for What is FDI in retail? Retail battle: It’s finally about politics and numbers, not FDI FDI in retail: Why it works for everyone FDI fineprint: Easing FDI doesn’t ease problems plaguing retail 04 06 08 The verdict FDI in retail: Why the politicians are illogical, and have got it wrong Don’t pity the kirana guy, he knows how to fight back Economy, not kirana shops, is biggest loser in retail FDI debate Why the kirana dukan doesn’t care about Big Brother 11 13 15 17 All sides of the debate GOVERNMENT FDI in retail ‘distinct and different’: Sharma Out on a limb: Govt says FDI in retail will ‘immensely benefit farmers’ Reader debate: Is FDI in retail bane or boon? PUBLIC India Inc appeals political parties to support FDI in retail India Inc divided over FDI in multi-brand retail INDUSTRY FDI in retail: Opposition, allies term it anti-people Will not allow Parliament to function until FDI in retail is withdrawn: NDA OPPOSITION Why some farmers are relieved to be dealing with Wal-Mart Farmers Retail FDI: The merits are over-hyped, say academics Academics Cong meets over FDI in retail: Is a rollback on the cards? Will FDI last? FDI nod given, global retailers wait for more clarity The world is waiting FDI in retail What is ? Retail battle: It’s finally about politics and numbers, not FDI he Congress is hell-bent on pushing through its proposal for foreign direct investment (FDI)...
Words: 12610 - Pages: 51
...Table of contentS Introduction 3 GREENING THE SUPPLY CHAIN 4 EMPLOYEE INVOLVEMENT AND BENEFITS 5 CUSTOMER RELATIONSHIP MANAGEMENT 5 SOURCING DECISIONS 6 SUPPLIER RELATIONSHIPS 7 FORECASTING 8 PURCHASING SYSTEM: CENTRALIZED/DECENTRALIZED 9 CONTINUES IMPROVEMENT ACTIVITY AND CULTURE (KAIZEN) 10 FACILITY LOCATION 12 ERP systems 14 RFID tagging 15 Juran’s way 16 Appendices 19 References 21 Introduction Lipman Produce is a leading producer and distributor of fresh vegetables and fruits, specializing in tomatoes. It is the largest field tomato grower in North America, and operates through a vertically integrated network of research & development, farming, processing, repacking and procurement. The company packs an average of 15 million boxes of tomatoes each year, including Cherry, Florida Silk, Vintage Ripe, Garden Jewel and Roma varieties. In addition to tomatoes, Lipman also packs and ships cucumbers, melons, eggplants, peppers, potatoes, and squash. Its customers include wholesale, retail, and foodservice customers. The company is owned and operated by the Lipman family; and is based in Immokalee, Florida. It was founded over eight decades ago by Max Lipman, and was originally called Six L’s Packing Company Inc. Even though it has been re-branded, its core values have always remained the same: “Building lasting relationships with our customers, being responsible with our natural resources and the health and wellbeing of our people and families” (Lipman Corporation...
Words: 8533 - Pages: 35
...Chapter 9 Review: * Contributions to Partnerships §721 * No gain or loss on the exchange * Tax basis in transferred property is carryover basis * Debt Allocation Rules §752 * Liabilities considered contribution of money of the partnership * Decrease in liabilities=distribution §721 does not apply when an incoming partner contributes personal services to a partnership in exchange for ownership interest. Capital interest: ordinary compensation to extent of interest, becomes partner’s initial outside basis (ex. substantial risk of forfeiture) Profits/Losses interest: does not recognize current income because there is no initial liquidation value; initial basis is zero, recognize income to extent of future profits + Original basis of contribution + Additional contributions + Increase in share of liabilities + Distributive share of taxable K income (inc. capital gains) + Distributive share of tax-exempt K income – Distributions of cash and property – Decrease in share of liabilities – Distributive share of nondeductible expenses – Distributive share of losses = Partner’s outside basis for interest §83 election: taxed now instead of when restriction lapses, good if stock price increases Computation of Partnership Taxable Income * Same as individual; Form 1065—ordinary business income or loss * However, must classify income in two groups * Separately stated items: capital gains and losses, §1231...
Words: 2229 - Pages: 9
...CHAPTER 12 S CORPORATIONS SOLUTIONS TO PROBLEM MATERIALS | | | | |Status: | | Q/P | |Question/ | | | |Present | |in Prior | |Problem | |Topic | |Edition | |Edition | | | | | | | | |1 | |Partnerships versus S corporations | |New | | |2 | |Restrictions | |New | | |3 | |S election versus LLC | |Unchanged |1 | |4 | |Use of a qualified Subchapter S subsidiary | |Unchanged |3 | |5 | |Reelection after termination | |Unchanged |4 | |6 | |Passive investment income | |Unchanged |5 | |7 | |Schedule...
Words: 4635 - Pages: 19
...CHINESE WINE MARKET 25 Overview 25 Wine market overview 28 Imported wine 32 Italian case 36 Future prospective 45 REFERENCES 48 Bibliography 48 Consulted website 52 INTRODUCTION The purpose of this work is to analyze the growth and evolution of the wine market in China. In particular we will focus on the internationalization of the global wine producer countries in this new emerging market and which are the futures prospective and possibilities of this young market. This paper is composed by four main sections: 1. Theoretical framework; 2. Wine market; 3. Chinese wine market; 4. Italian case. First of all we need to understand what we mean when we speak about internationalization. Through a theoretical chapter, using the existing literature about internationalization, we will explore its theories, evolution and which benefits it may bring to the firm that implement it, showing how important it became in the globalized world in which companies work nowadays. Afterward we are going to analyze, thanks to the data taken by reliable sources, the global market of wine, showing its fragmentation, which are the main player and their characteristics. Now that we have a general panorama, we can concentrate on the Chinese market, its cultural and economic features, and the evolution of its wine market. Finally we will focus on the Italian case THEORETICAL FRAMEWORK Studying the literature we can see that there are several studies about internationalization...
Words: 13025 - Pages: 53
...American Healthcare Systems-Research Paper-6th Dec 2013 Medical Tourism By: Mrudula Mynampaty and Swathi Damacherla Introduction “Medical tourism” is the term commonly used to describe people traveling outside their home country avail medical services at lower costs1. Medical tourism is fundamentally different from the traditional model of international medical travel where patients generally journey from less developed nations to major medical centers in highly developed countries for medical treatment that is unavailable in their own communities 2. History The concept of medical tourism has been very pervasive all through the history. The first recorded case of medical tourism describes Greek pilgrims who traveled from the Mediterranean Sea to Epidaurus, a small territory in the Sardonic Gulf. It was said that this small territory was the sanctuary of Asclepius, known as the healing god. Since the 1500s India has enjoyed a rich history of providing yoga instruction as well as Ayurveda healing to patients from around the world. In the 18th and 19th centuries, Europeans and Americans flocked to health spas and sanitariums, sometimes in remote places, in the hope that they would obtain relief from their disabling conditions, such as tuberculosis, gout, bronchitis, or liver diseases 3. What led to Medical Tourism today? The market size for medical tourism is USD 24-40 billion, based on approximately eight million cross-border patients worldwide spending an average of USD 3,000-5...
Words: 3356 - Pages: 14
...AN ORGANISATION STUDY REPORT ON RASHTRA DEEPIKA. LTD. KOTTAYAM, KERALA SUBMITTED TO MAHATMA GANDHI UNIVERSITY, KOTTAYAM in partial fulfillment of the 3rd semester requirements for the award of the degree of Master of Business Administration of the Mahatma Gandhi University, Kottayam SUBMITTED BY Ms. KELEN JAMES REG.NO. 21942 UNDER THE GUIDANCE OF Prof. Siby Joseph Faculty, BIMS 2010-2012 DECLARATION I, Kelen James hereby declare that this project report entitled “ORGANISATION STUDY AT RASHTRADEEPIKA.. LTD.” has been prepared by me during the year 2010 – 2011, under the guidance of Mr. SIBY JOSEPH, Department of Management Studies, BIMS, Changanacherry. I also hereby declare that this project report has not been submitted to any other University or Institute for the award of any degree or diploma. Changanacherry Kelen James 13 - 06 - 2011 Acknowledgement First of all I would like to thank God Almighty for His love, mercy and abundant grace that he has showered upon me during my project period and preparing the report. I would like to thank the Principal of St.Berchmans College, Fr. Tommy Padinjareeveetil for all his support and encouragement. I express my gratitude to Head of the Department Dr. Mathew Joseph and my project guide Mr. Siby Joseph for helping me for helping me and guiding me throughout the course of work and for having helping me...
Words: 13382 - Pages: 54
...CHAPTER 3 SELECTING AND USING ASSESSMENTS Introduction This chapter will address three issues: (a) the institutional assessment needs of workforce development organizations, (b) the assessment needs of individual youth to help make informed choices about their careers, and (c) the practical needs of practitioners for information about how to select and use different assessment tools. At the end of this chapter, Exhibit 3.1 contains information that can be used to help with the selection and use of assessments, including a directory of commonly used published tests. Meeting Institutional Assessment Needs Agencies and organizations in the workforce system use assessments to meet institutional needs in two ways-to determine a youth's eligibility for services and to document achievement of program goals by assessing the progress of program participants. The number of participants served and achievement of program goals can impact the amount of funding an organization receives. Funding for the youth programs considered in this guide may come from the Department of Education, the Department of Labor, other federal agencies, states, local governmental agencies, or a combination of these. Table 1.2 in Chapter 1 summarizes the eligibility and assessment requirements of IDEA, WIA Title I, and the Rehabilitation Act. More specific information on assessments mandated or permitted by several federal funding sources may be found in Appendix A. (Mandated assessments are...
Words: 27525 - Pages: 111
...ros57395_ch01.qxd 12/21/04 2:45 PM Page 1 Part 1 The Global Financial System in Perspective Try to imagine living in a world in which there are no financial institutions, no financial markets, and no financial assets. In such a world, there would be no opportunity to borrow against future income in order to purchase a home or an automobile, or to finance an education. Nor would you be able to save some of your current income (and, thereby, accumulate wealth over time) to handle the future expenses of a growing family or retirement. Businesses could not come up with the resources needed to produce the goods and services you like to consume. There would be no way to acquire insurance against sickness and death. Even the simple act of buying food would become extremely difficult, requiring you to barter simply to survive. The financial system has emerged to fill these and many other critical needs that require some separation in time between the use of resources (such as capital and labor), the production of goods and services, and the actual consumption of those goods and services desired. Financial markets and institutions deal with these issues and provide for the smooth functioning of modern economies, enabling resources to find their way to their most highly valued use. In so doing, the financial system dramatically enhances the efficiency of the economy and raises our standard of living. In order to set the stage for our study of the global financial system, Part...
Words: 12886 - Pages: 52
...AMERICAN INTERNATIONAL UNIVERSITY - BANGLADESH “An analysis of Factors Influencing the Telecommunication Industry Growth in Bangladesh” A case study of Bangladesh Author: Abdullah Md. Areef AIUB ID: 10-93465-1 Course Instructor: Dr. A. F. M. Masum Rabbani AMERICAN INTERNATIONAL UNIVERSITY - BANGLADESH “An analysis of Factors Influencing the Telecommunication Industry Growth in Bangladesh” A case study of Bangladesh Author: Abdullah Md. Areef AIUB ID: 10-93465-1 Course Instructor: Dr. A. F. M. Masum Rabbani Abstract Not very long ago, mobile were only used by the professional or it was considered as the device of luxury, and user for only voice call, but the scenario has completely changed. Now it’s a necessity of the life. As Bangladesh is a small country with large number of population, it’s an attractive market for business like the mobile operators. Customers of the market do display a strange need for communication through cell phones and are often noted to spend more money on making calls than they do on food. In terms of Social factors, the market is still thriving for more. Customers are still willing to try something new and because of lack of loyalty, customers are always ready for a new operator, hoping that call rates will fall even more which is a threat. The almost exponential growth in the Telecoms sector in Bangladesh in the last 5-10 years has had the same transformative impact on Bangladesh’s economy as the growth of Ready Made Garments...
Words: 11596 - Pages: 47
...Chapter 12 - S CorporationsChapter 12 - S Corporations Student: ___________________________________________________________________________ 1. The alternative minimum tax may apply to an S corporation. True False 2. The alternative minimum tax does not apply to an S corporation. True False 3. Liabilities affect owners’ basis differently between a partnership and an S corporation. True False 4. An S election allows shareholders to realize tax benefits from losses immediately. True False 5. An NOL from a Subchapter C year can be used to offset operating income in an S corporation year. True False 6. An estate can be an S corporation shareholder. True False 7. A maximum dollar sales limitation applies to an S corporation. True False 8. Differences in distribution or liquidation rights among shareholders do not create a second class of stock. True False 9. Straight debt issued in an S corporation year will not be treated as a second class of stock and will not disqualify an S election. True False 10. A widower and his spouse’s estate are treated as one shareholder. True False 11. A former spouse is treated as being in the same family as the individual to whom he or she was married. True False 12. A limited liability company can own S corporation stock. True False 13. An S corporation can be a partner in a partnership. True False 14. Most Roth IRAs can own S corporation...
Words: 11967 - Pages: 48
...THE GALLUP ORGANIZATION Evaluation Study in Selected Overseas Markets Ministry of Tourism, Govt. of India Report on Evaluation Study in Selected Overseas Markets For Market Research Division Ministry of Tourism Government of India March 2007 Evaluation Study in Selected Overseas Markets Ministry of Tourism, Govt. of India Table of Contents Chapter No. 1. 1.1.1 1.1.2 1.1.3 1.1.4 1.1.5 2. 2.1 2.2 3. 3.1 3.2 3.2.1 3.2.2 3.2.3 3.3 3.4 3.4.1 3.4.2 4. 4.1 4.2 4.2.1 4.3 4.3.1 4.3.2 4.3.3 4.3.4 4.3.5 5. 5.1 5.2 5.3 5.3.1 5.3.2 5.3.3 5.3.4 5.3.5 5.4 5.4.1 5.4.2 1 2 2 4 6 7 11 STUDY OBJECTIVES Primary Objective Secondary Objectives 1.1 Contents BACKGROUND Tourism Outlook Tourism Outlook – Global Tourism Outlook – Asia Tourism Outlook – Forecast Indian Economy Tourism Outlook – India 14 15 16 RESEARCH DESIGN Segments identified Segment definition Travelers Segment Trade Partners Directors of Tourism Office Methodology Sample Travelers Segment – Sample Split Trade Partners Segment – Sample Split 17 18 20 20 22 22 23 24 25 26 FINDINGS – TOURISM OFFICE EFFECTIVENESS Executive Summary Detailed Findings – Tourism Office Effectiveness – Travelers Awareness of India Tourism Offices Detailed Findings – Tourism Office Effectiveness – Trade Partners Key marketing Challenges Trade Partners Not dealing with India Disposition to deal with India in Future Efforts required...
Words: 20162 - Pages: 81
...BOIB Num. 106 21-07-2012 / Section I – Autonomous Community of the Balearic Islands 1.- General provisions PRESIDENCY OF THE BALEARIC ISLANDS No. 14884 Law 8/2012 on Tourism in the Balearic Islands, dated the 19th of July THE PRESIDENT OF THE BALEARIC ISLANDS All the citizens are hereby informed that the Parliament of the Balearic Islands has approved and that I, on behalf of the King and in accordance with the provisions contained in article 48.2 of the Statute on Autonomy, am pleased to promote the following LAW STATEMENT OF MOTIVES I Article 148.1.18 of the Spanish constitution stipulates that the autonomous communities may take on the competences in the realm of tourism promotion within their territory. Article 24 of the Statute of Autonomy of the Balearic Islands states that the public authorities in the autonomous community shall recognise tourist activity as a strategic economic activity of the Balearic Islands, and it stipulates that the promotion and organisation of tourist activity should be performed with the goal of making it compatible with respect for the environment, the cultural heritage and the land, as well as with general and sectoral policies on economic promotion and organisation whose purpose is to foster economic growth in the middle and long term. BOIB Num. 106 21-07-2012 Likewise, article 30 of the Statute of Autonomy of the Balearic Islands states that the organisation and planning of the tourism sector, tourism promotion, tourist...
Words: 32724 - Pages: 131
...PERSONALITY FACTOR IN THE CONDUCT OF NIGERIA’S DIPLOMACY: A COMPARATIVE STUDY OF THE OLUSEGUN OBASANJO AND MUSA YAR’ADUA ADMINISTRATIONS, 1999-2000 Proposal submitted by Oluwatoyin Alabi to DR. David Aworawo, of the Post Graduate School, University of Lagos. In partial fulfillment of the Requirements for the award of the Degree: Masters of International Relations and Strategic Studies. (MISS) AUGUST 2012 PROPOSAL This work, adopting a multidisciplinary approach, seeks to analyse aspects of Nigeria’s diplomacy, specifically the effect of the leader’s personality on the conduct of Nigeria’s external relations. To effectively do this, the work shall comparatively assess Nigeria’s diplomacy under Presidents Obasanjo and Yar'Adua from 1999-2010. Seeking to see the effect their personality type had on the manner, trends and approach to Nigeria’s diplomacy during the period. On record President Obasanjo undertook a shuttle diplomatic effort across the globe especially between 1999 and 2002, this is said to have reintegrated Nigeria into the comity of Nations, where she was previously a pariah. How did his personality affect these efforts? Was his personality added value or reduced value? At the point of his death President Yar’Adua was ECOWAS chairman, previously in 2009 he attended the G20 meeting in Germany, visited President George Bush at the start of his term and other diplomatic engagements. How did his personality affect all these? On the whole how did the respective...
Words: 31209 - Pages: 125
