...RESEARCH PAPER A Comparative Study of BTL in Building up the Brand In Indian Spirit Market In Case Of Royal Challenge against Royal Stag Whisky Praveer Gupta The main objective of the working paper is to understand the performance of Royal Challenge Whisky since its inception and to measure the potential of Royal Challenge brand as a premium segment whisky. This also explains the role of BTL strategies carried out so far and a few consumer insights about the market so as to forecast its position. Page | 1 RESEARCH PAPER Abstract Royal Challenge Whisky brand was launched in 1886 by Shaw Wallace & company. The brand had a healthy growth of about 10 percent till 2005 when the company was bought by the country’s largest spirit maker United Spirits Limited. RC had sales above one million cases in the year 2003-04 with a market share of 56 percent in the premium segment whisky which had grown to 65 percent at the end of December 2003 in competition with UB Spirits Division’s Signature Whisky and Seagram’s Blenders Pride. Over the year, UB kept working on the brand to bring up the same position by various marketing activities like linking the brand with IPL cricket Team (Royal Challengers Bangalore) and an associate sponsor of India's first Formula 1 team Force India etc. In 2014, Diageo bought majority stake in USL and came up with pricing strategy to decrease the prices in order to retain the market share, while other companies such as Pernod Ricard...
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...Virtual Lab Demonstrating the Scientific Method SCIE207-1302B-06 Biology Lab American Intercontinental University Purpose: To determine how added nitrogen affects the growth in arable and non-arable soils. Introduction: Nitrogen is known by others to be the main component that is most likely to limit growth in several ordinary terrestrial and marine ecosystems (Vitousek & Howarth, 1991). Arable soil is the perfect kind of soil used in agriculture that allows a variety of crops to grow (M.U.S.E., 2010). Hypothesis: It is determined that plants only grow on arable land when receiving an adequate amount of nitrogen fertilizer. Methods: To get my lab results I started with the introduction video titled Using the Scientific Method. At the end of the video a table appeared which represented the amount of mineral nitrogen fertilization. To gather data for the Arable soil, and the Nonarable Sandy Loam soil this following process was taken, in step 1 I clicked on the amount of mineral nitrogen which started with 0, and then I clicked the Arable Soil button which gave me the amount of yield of maize. I clicked the Nonarable Sandy Loam Soil button to get the amount of yield of maize. I repeated this step 1 process from the chart that is measure in multiplies of 20, up to 180. After gathering this information I filled in the lab report with the number of yield of maize for each amount of mineral nitrogen for the Arable and Nonarable soil. Results: This...
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...Homework – Grade 7 Week of 10/21 – 10/25 Monday, 10/21 Tuesday, 10/22 Wednesday, 10/23 Thursday, 10/24 Wksh: Power to a Power (p 2) Wksh: Division with Exponents (p 3) Wksh: Mixed Review (p 4) Study for test. Complete review sheet. Friday, 10/25 Test in class. Print out next week’s hw assignments. Have a great weekend. Topics covered for the week Power to a power Division with exponents Textbook Additional help can be found in Chapter 1: pp 10 – 13 Chapter 4: pp 194 – 203 Chapter 9: pp 453 – 457 and p 822 Chapter 12: pp 674 – 678 Test Topics Intro to exponents/meaning of exponents Exponents with a zero power Negative exponents Exponents with similar bases Power to a power Division with exponents 1 Name _________________________ Date __________________________ Math Period ______ Power to a Power Expand each of the following expressions. 1) (2rm3)2 2) (– 4a2) – 3 3) (– 3m2p3)2 ____________________________________________________________________________________ Simplify. Write all exponents as positive if necessary. 4) (5x2)3 5) (xy3) – 5 (x2)4 • (– 3x6)4 6) ____________________________________________________________________________________ 7) (6x2y3)3 8) (– 2mn5)5 9) (4x2)2 • (3y)2 Mixed Review. Simplify. (All answers must have positive exponents) 10) – (m4)3 11) – 3x0 12) – (xy)0 ____________________________________________________________________________________ 13) xy0 14) (– m4)3 15) ( ) –3 _______...
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...E8-3 P8-4 E9-1 P-912 E8-3 1. Do not include. The item was not sent until Jan 4th, since it is a custom item it is not the customers until it ships. 2. No. The cost was not received until Jan 3. 3. Yes. The item was ordered before Dec 31st, and it was a part of your inventory on hand. 4. No. It should not be included in inventory because since it is on consignment it does not belong to the sender. 5. Yes. The item was received on Dec 28th and you already paid for it P8-4 A. 1700-1400 = 300 1. 100*5.00 = 500 200 *5.10 = 1020 500+1020 = 1520 2. 200*5.80 = 1160 100*5.60 = 560 1160+560 = 1720 3.Total costs 9160/total inventory 1700 = 5.39 300*5.39 = 1617 E9-1 Part Quantity Cost Market Total Cost Total Market Lower of Cost or Market 110 600 95 100 57000 60000 57000 111 1000 60 52 60000 52000 52000 112 500 80 76 40000 38000 38000 113 200 170 180 34000 36000 34000 120 400 205 208 82000 83200 82000 121 1600 16 14 25600 22400 22400 122 300 240 235 72000 70500 70500 370600 362100 355900 a. 355900 b. 362100 P9-12 a. The retail method would be applied if a company has a high volume of items sold at a low prices. Some advantages of using the retail method would be that you do not need to do a physical inventory assessment of each of your items. You can accurately gague how much inventory you have on hand by using a calculation of how much you have sold thus far and subtracting from your beginning...
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...Audit evidence is all the information used by the auditor. Auditor’s opinion is based the information contained in the accounting records underlying the financial statements and other information. Management is responsible for the preparation of the financial statements based on the accounting records of the entity. The auditor should obtain audit evidence by testing the accounting records. However, because accounting records alone do not provide sufficient appropriate audit evidence on which to base an audit opinion on the financial statements, the auditor should obtain other audit evidence. Other information that the auditor may use as audit evidence includes minutes of meetings; confirmations from third parties; industry analysts' reports; comparable data about competitors (benchmarking); controls manuals; information obtained by the auditor from such audit procedures as inquiry, observation, and inspection; and other information developed by or available to the auditor that permits the auditor to reach conclusions through valid reasoning. The performance principle requires auditors to gather sufficient appropriate evidence to be considered appropriate, evidence must be relevant and reliable (auditing & assurance services 4th). Relevance refers to the nature of information provided by the audit evidence. For example, when auditors confirm accounts receivable with customers, this providence evidence that the account is legitimate, but does not provide evidence that he account...
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...INFANT’S MILK Brand (Nestle) | Standard Preparation | Per scoop | Per 1000 ml | Descriptions | | | Calorie (kcal) | Protein (g) | Fat (g) | Calorie (kcal) | Protein (g) | Fat (g) | | 0-12 monthsLactogen 1 Infant Formula GOS FOS + DHA Gentle Plus700 g = RM 18.35 | Scoop size =4.47 g1 litre = 134 g formula + 900 ml water*Refer to Table 1 | 22.3 | 0.5 | 1.2 | 668.7 | 14.1 | 34.8 | Per 100 gCHO = 55.7 gDHA = 48.0 mgOmega 6 = 4.2 gOmega 3 = 515 mg | 6 months-3 yearsLactogen 2Follow up FormulaLcomfortis +DHA Gentle Plus700g = RM 17.70 | Scoop size =4.7 g1 litre = 141 g formula + 900 ml water7 scoops = 210 ml 3 times per day | 22.3 | 0.7 | 1.0 | 669.8 | 20.2 | 30.9 | Per 100 gCHO = 55.3 gDHA = 40 mgOmega 6 = 3.4 gOmega 3 = 420 mg | 1-3 yearsLactogen 3 GrowLcomfortis + DHAActiv Grow700g = RM 17.40 | 1 litre = 147 g + 900 ml waterServing size : 34 gPer serving : 233 ml = 34 g +210 ml water 1 scoop = 4.9 g = 30 ml7 scoops = 210 ml 3 times per day | 22.3 | 0.7 | 0.9 | 668.9 | 20.1 | 27.3 | Per 100 gCHO = 58.3 gDHA = 27 mgOmega 6 = 2.9 gOmega 3 = 385 mgCalcium = 787 mg | 3-6 yearsLactogen 4 KidLcomfortis + DHAActiv Grow700g = RM 17.40 | 1 litre = 147 g + 900 ml waterServing size : 36 gPer serving : 233 ml = 36 g +210 ml water1 scoop = 5.1 g = 30 ml7 scoops = 210 ml 2-3 times per day | 23.2 | 0.7 | 0.9 | 668.9 | 20.1 | 26.9 | Per 100 gCHO = 58.3 gDHA = 27 mgOmega 6 = 3.0 gOmega 3 = 385 mgCalcium = 712 mg | 1-3 yearsNAN GrowPro Grow, Optipro, Lipid Smart, DHA & ARA700g...
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...思想 Articles 中国宪法史上的国旗 余凌云 * 内容提要：在政权的交替之中，每当讨论国旗的改易，都会由立法机关审议通 过，制定专门决议，或者写入宪法，以获得正当性之基础，进而 为执政的合法性做一个脚注。作为国家的识别标志，统一国旗样 式至关重要，还得规范国旗使用的场合、仪式、禁忌等，通过不 断教育、学习、宣传、执法，惩恶扬善。唯有如此，才能激发人 们对民族、国家的认同与忠诚，为之奉献乃至牺牲之精神。 关 键 词：国旗 宪法史 审定 使用 2015 年第 3 期（总第 7 期） 099 中国宪法史上的国旗 一、国旗小史 照当时的国际惯例，没有挂国旗的船只可视为无 （一）初见于晚清 国籍或者海盗船，无法参加国际贸易，所以该船 在中国，旗帜自古有之，最早可以上溯到黄 也像很多中国商船一样在香港注册，升挂了英国 帝。布制旗帜的出现，中国也早于欧洲，据说在 国旗。1856 年 10 月 8 日，因该船涉嫌走私，广 公元前 3000 年就有，用于军事以及寺庙、宗教 东水师捕走了船上的几名水手。英国驻广州领事 仪式。而在欧洲，最早有记载的纺织旗帜，可以 巴夏礼借口广东水师侮辱了英国国旗，挑起事端， 追溯到公元前 400 年，绘制在意大利南部的帕爱 引爆了第二次鸦片战争。5 1 斯图姆 （Paestum） 古城的一个城墙上。 中文里面， 为了使外国人能对“中国官船”一目了然，6 旗的同义词很多， “旌” 有 、 “旂” 、 “旃” 、 “旄” 、 “麾” 避免误会、纠纷；发生争议，“我亦可执彼国之 等。旗帜多用来区别贵贱、等级，以及用在军旅、 例，与之辩论”，总理衙门决意采用国旗，但拿 祭祀、田猎、封番、封疆、朝会等场合。2 国旗，国之旗也。它不是一般的旗帜，是一 个国家的象征和标识。在中国，国旗的出现，却 不准这“是否有碍行军”，遂先与曾国藩等军事 官僚商议， 然后才奏请同治皇帝批准， 1866 年， 于 仿照外制确定了中国第一面国旗，也就是大清黄 是晚清的事，远远晚于欧洲，完全是西化的产物。 龙旗。因为龙旗是皇权的象征，“黄色龙旗”又 对于这段历史，小野寺史郎、施爱东、汪林茂都 有很详尽、细腻的研究。 3 第 一 次 鸦 片 战 争 以 后， 随 着 通 商 口 岸 的 开 和八旗中“正黄旗”的形态接近，为避免僭越， 深谙官场禁忌的曾国藩思虑之后，主动提出将黄 色龙旗削去一角， 7 所以，黄龙旗最初式样为斜 放，西洋船只大量涌入。西方国家普遍使用国旗 幅三角形。 之后， 黄龙旗逐渐被运用到军事、 外交、 来识别其船只和财产，形成了与国家主权有关的 通商等领域。 一套规则，涉及处理纠纷、航运等事务的理路。 1888 年，醇亲王奕譞与李鸿章奏请改为国际 使 用 国 旗 几 乎 具 有 了 护 身 符 的 性 质（talismanic 通行的长方形，他们认为，“旗式以方长为贵， 4 quality）。 而清政府却没有国旗，官兵也普遍缺 斜长次之”，并认定总理衙门初定中国旗式，不 乏与之有关的法律知识。因此，闹出了不少因悬 是国旗，“系为雇船、捕盗而用，并未奏明为万 挂或未悬挂国旗的纠纷事件。 年国旗”。“今中国兵商各船日益加增，时与各 ...
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...accounted on the balance sheet are real, the management in addition, has the authority over any asset they claim the organization owns, and that there are no claims against the assets in the balance sheet that aren’t recorded. The on-site visits and the manager interviews therefore provided sufficient proficient evidential matter that afforded the reasonable basis for the opinion regarding the fiscal year statement being audited (The Codification of Statements on Auditing Standards, AICPA, and AU Section 326) Categories of findings According to the interviews and onsite visits findings 23 warehouses reside in states with special asbestos handling and removal laws during building demolitions or significant renovation. LOI plans to sell 10 of these warehouses within the next five years and plans not to demolish or renovate the warehouse prior to disposal. LOI will never effectively settle the obligation to remove the asbestos from the warehouse, there is no ARO that needs to be recognized due to availability of a...
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...Case 10-1 SolvGen Inc. Direct Drugs Inc. (Direct) is planning to acquire SolvGen Inc. (SolvGen or the Company), a publicly owned company, during the fourth quarter of fiscal year ending December 31, 2010. Direct has engaged our audit engagement team to perform due diligence procedures, with an emphasis on the review of two separate material agreements: (1) a research and development agreement and (2) a license and distribution agreement, both executed by SolvGen during the first quarter of fiscal year 2010. Direct’s management provided the engagement team with the following memo describing the Company’s revenue recognition policy: MEMO To: Audit Engagement Team From: CFO, SolvGen Inc. Subject: Revenue Recognition for Research and Development and License and Distribution Agreements Date: November 30, 2010 SolvGen Inc. (the Company), an SEC registrant, is a pharmaceutical development company. SolvGen entered into a five-year research and development agreement with Careway Pharma Inc. (Careway) on January 1, 2010. The research and development agreement calls for SolvGen to use its best efforts to further develop proprietary instrument systems that have been under development for nearly 18 months and are expected to be ready for commercial launch in the near future. In connection with executing the research and development arrangement, SolvGen and Careway also entered into a five-year license and distribution agreement dated January 1, 2010. Under the terms of the research and...
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...Case 2: Apple Inc., 2008 Date: 23-09-2009 1 Table of Contents Table of Contents .................................................................................................................................... 2 Introduction............................................................................................................................................. 3 Theory and Analysis................................................................................................................................. 4 Research question 1: The structure of the PC industry....................................................................... 4 Research Question 2: The difficulty of Apple in the PC industry over time ........................................ 7 Research Question 3: Sustainability of competitive advantage for Apple in the PC business .......... 10 Strategic advice ..................................................................................................................................... 12 Conclusion and Reflection ..................................................................................................................... 12 References ............................................................................................................................................. 13 2 Introduction In 1976 Steve Jobs and Steve Wozniak founded Apple Computer Inc. together with a group of 20 other people and started out in Steve Jobs garage...
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...Cristian Peña 13-0018 Management Information Sysems Video Case: Chapter 10 1. How does improving decision making add value for a business? Making the right decisions a leads to efficiency by making things run smoothly and in the right direction, as well as saving from unnecessary expenses and mistakes. Proper decision-making can also lead to the company growing, expanding, and generating larger revenues. 2. Explain why it might be useful to have detailed Web site metrics like those IBM provides. It is helpful to have detailed Web site metrics because it lets the business see and analyze customer behavior and then use that information to make decisions. They can use this data and put it into perspective for a big picture as well as into a detailed scale for future and immediate decisions. 3. Use the Web to find out some of the specific capabilities of Cognos 8 BI. Some of the specific capabilities of Cognos 8 Bi are reporting, analysis, dashboarding and scorecards on a single, service-oriented architecture (SOA). When it comes to reporting, Cognos 8 Bi provides you with access to the information you need to make smarter business decisions. In analysis, Cognos 8 Bi enables interactive exploration of information no matter where the data is stored. This makes it easier to analyze reports based con trends in performance. Dashboards monitor, measure and manage performance, identifying anomalies that can turn into issues, finding the root, and stopping them before they get...
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...1. Was Officer A in pursuit of the suspect’s vehicle? Clearly, Officer A was in direct pursuit of the suspect’s vehicle. In fact, he was in such a hurry that he did not activate the sirens to warn others, and the suspect. He was ordered by the sergeant to halt his pursuit, but he ignored and persisted. 2. As an arbitrator, would you uphold or deny the grievance? Of course, as arbitrator, I would have to uphold the grievance in this instance. The Officer deliberately disregarded direct orders given by the sergeant; this constitutes clear and utter violation of regulations. Punishment is inevitable for such offenses. Once the oath was been sworn, it is the responsibility of the officer to abide by all policies and procedures therein. 3. Would you change the punishment of Officer A from a one- day suspension to that of a written warning? Because it was a first offense, yes, I think that I would possibly give the lesser reprimand, written counsel. Officer A did exert honorable actions, and may have simply acted on impulse. The irony comes into play by way of policies set in place to ensure safety of both, officer and civilian. 4. What is the value to the police command in disciplining Officer A? The value to the police command in awarding Officer A his punishment was sort of generic. I say this because, although the punishment was eminent due to the officer’s actions, it seems as if the main purpose behind the paradigm was to instill a false bravado...
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...Ryan and Megan’s Story A. Ryan mentioned a semen discharge. What four glands contribute to semen? a. Seminal fluid is a liquid that consist of secretions of the seminiferous tubules, seminal vesicles, prostate and bulbourethral glands. B. One reliable birth control method that Ryan is unlikely to select at this time in his life is a vasectomy. What is a vasectomy and what happens to a man’s sperm after the procedure? A vasectomy is a surgery that cuts the vas deferens, which is the tube that carries sperm from the testicles to the urethra. After a successful vasectomy sperm is unable to travel out of the testes. C. Why do sperms have at most 48 hours to live after ejaculation? a. The middle piece contains mitochondria arranged in a spiral, which provide ATP for locomotion of the sperm to the secondary oocyte and for sperm metabolism. Seminal fluid is alkaline and the inside of the female vagina is acidic causing destruction of the sperm. They are usually unable to live in the acidic environment for more than 48 hrs. D. Megan is hoping to become pregnant someday. When the day comes, in which part of her body would fertilization of her secondary oocyte likely occur? a. Fertilization usually occurs in the uterine tubes after ovulation has occurred. This usually takes place in the ampulla of the uterine tube. E. How could damage to Megan’s uterine tubes complicate fertilization or pregnancy? a. If there is scar tissue as a result of infections,...
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...1. Ida needs to test the U.S. commercial building for recoverability under both U.S. GAAP and IFRSs. Recoverability test is one of the requirement tests for impairment. As a result, we need to verify if impairment should be recognized. 2. The impairement is $600,000. GAAP methodology of determining impairment uses a two-step recoverability test. Step one, requires a company to estimate the future undiscounted cash flows expected from the use of that asset and its eventual disposition. If impairment has occurred, step two would determine the loss by subtracting the fair value from the carrying amount of the asset. 3. Ida should record $500,000 impairment loss on the U.S. commercial building when reporting to its parent as of December 31, 2012. Since the recoverability test is needed under IFRSs, Ida needs to figure out the amount of impairment (if any) which should record on the commercial building and report to its parent as of December 31, 2012. An impairment loss is the amount by which the carrying amount of an asset exceeds its recoverable amount. The carrying amount of Ida's building is $4,500,000, and in order to calculate the impairment loss, its recoverable amount is required. 4. A. After the impairment testing, goodwill associated with the Spanish operations impairs under GAAP as of 12/31/2010. The impairment loss is $200,000. Under U.S.GAAP, goodwill impairment test is taken annually, or when there is impairment indicator. B. After the impairment testing...
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...Coast Micro | 16,384 | $494 | $30.9 | 2000 | Crucial | 65,536 | $72 | $1.12 | 2005 | Corsair | 1,048,576 | $189 | $0.185 | 2010 | Kingston | 8,388,608 | $99 | $0.0122 | 2013 | Crucial | 16,777,216 | $88 | $0.0054 | In 1957, one bit of RAM cost roughly $49 dollars based on the chart above. Just last year in 2013, the price per bit for ram storage is not even pennies. (My calculator doesn’t go that far, ha.) Cost of Hard Drive Space per GB: In 1980, the price per GB was roughly $100,000. Today, it would not even cost a dollar. Based on the chart above, the space per unit cost has roughly double every 14 months. ”Several terabyte+ drives have recently broken the $0.10/gigabyte barrier, making the next milestone $0.01/gigabyte, or $10/terabyte.” (Komorowski, 2009) With Moore’s law in effect, I believe we will see a 100 TB hard drive within the next twenty years. Engineers at Florida International University have already uncovered a way to break the 2D limitation of magnetic hard drives, by going 3D and drastically increasing the areal density. As of now, they are potentially capping 60 TB per hard...
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