Two types

Define multiple goal programming Explain two types of goal programming with multiple goals Define the graphical method for solving goal programming and Give the steps for solving a problem using the graphical method of goal programming] 4. What are the applications of queuing models. What is multiple server model of the queuing system. State its assumptions [Explain the application of queuing models in various areas Define the multiple server model and Explain the model with assumptions] 5. What are the various priority rules used in the process of sequencing? [Define sequencing andExplain the priority rules used in the process of Sequencing] 6. Explain the concept of replacement models. What are the limitations of replacement models? [Define the concept of replacement models Explain the importance of replacement models Explain the limitations of replacement models] OMNI ENTERPRISES RESOURCE PLANNING 1 . Write short notes on: Type of information required at various levels of the ente rprise Coordinateness Architecture (SO) factor for developing ERP systems Role of ERP in Sales and Distribution Trans-shipment [Type of information required at various levels of the enterprise Service-orientedArchitecture (SO) factor for developing ERP systems Role of ERP in Sales and Distribution Trans-shipment] 2. Write short notes on : Distribution Requirements Planning (DRP) Role of ERP Consultants Product Lifestyle Management (PALM) Collaborative CRM [Distribution Requirements Planning (DRP) Role of ERP Consultants Product Lifestyle Management (PALM) Collaborative CRM] 3. What are the benefits and features of ERP purchase module. [Listing of benefits of purchase module Description of features of purchase module] 4.What are the benefits and features of ERP financial module? [Listing of benefits of uncial module Description of features of financial module] 5. Case Study: Implementation of ERP HARM System at BBC BBC is a Us-based organization that operates several museums, researc h centers, and zoological parks. A few years back, the organization faced a number of issues in managing its human resource functions. This was due to the obsolescence of the existing human resource management system.The old system of the organization was not able to provide accurate information related to employees. Considering the on-going issues, BBC decided to implement the latest version of ERP HARM system ladled Peoples HARMS IV. 8 from Software Performance Systems, Inc. The implementation of this system was divided into four phases. First Phase: Focused on implementing personnel management, benefits administration, and payroll administration functions. Second Phase: Focused on implementing Job requisition, labor relations, and workflow management features.Third Phase: Concerned with the development of an organization-wide learning source to facilitate information and knowledge sharing. Fourth Phase: Focused on competency mapping and personnel development. The implementation o f the ERP HARM system not only improved human resource functions but also increased the overall operational efficiency of the organization. Questions: a) Why was BBC facing problems related to HARM? How did they solve it? B) What are the advantages obtained by BBC after implementing the ERP HARM system? [a. List the HER problems BBC was facing.List the four phases of implementation b. List the advantages obtained by BBC after implementing the ERP HARM(mentioned in the case as well as what you think are the advantages)] 6. Discuss the ERP selection criteria Explain the importance of selecting the right ERP system Explain the three major criteria for selecting an ERP system. ] MAMMON SUPPLY CHAIN MANAGEMENT 1 . What are the different factors affecting transportation decisions? [Description/ outline of different factors and its sub factors in students own words] 2. Write short notes on risk pooling. Description of risk pooling importance of risk pooling in SCM listing and summarization (along with suitable examples for each) of four types of risk pooling] 3. Read the following case study and answer the questions given the end of the case study Best Supplier Relationship Management: Jaguar Land Rover and Gobble & Partner Jaguar Land Rover production line 8 October 2013 | SIPS Supply Management Awards 2013 â€Å"Jaguar Land Rover LOUR) transformed its position in customer satisfaction surveys and enhanced the quality of its products through an innovative partnership with a key supplier.By re-evaluating the way it deals with quality control and suppliers, Jaguar took top spot in the 2012 JDK Power Survey for customer satisfaction and Land Rover raced up the chart. In 2008, the survey put Jaguar at nine and Land Rover at 34 for quality, described by JELL as â€Å"clearly an unsatisfactory tuition† for a premium brand and stated that â€Å"something had to change†. Component quality was identified as the key issue – for some suppliers the proporti on of rejected parts was as high as 65 per cent – and some finished vehicles were being put into ‘containment' due to faulty components.This had knock-on effects including delayed customer shipments, production line stoppages that cost E,OHO per minute and the risk that faulty parts could make their way into completed vehicles. At the time, JELL was working with 16 different suppliers across three factories to undertake parts rework and containment, resulting in differing quality regimes and an inability to share data across the company. As a result, there was no single view of any given supplier's quality history, which made preventative action impossible.A new director of quality was appointed who launched a review of quality across the supply chain that identified potential improvements that could be made to the inspection of incoming components from suppliers. The Inbound Materials Project was established and the 16 suppliers dealing with quality control were reduce d to nee – Gobble & Partner (G) – who saw it as an opportunity to introduce innovations and boost investment in its Qatar quality management system, which totals E million to date. This evolved into a partnership between JELL and G.Both realized that prevention was better than cure, and through Qatar they could identify the component suppliers causing the most problems. Those with a recurrent history of reject parts were subject to a more rigorous inspection regime. G aim is to ensure no faulty part ever arrives at JELL production facilities and they now work on the premises of high- sis suppliers to review quality processes. The firm is also working at Slur's new plant in China to ensure the right quality approach is in place from the beginning.

Tennyson Close Analysis

Tennyson was published in 1830 and is the text I have chosen to do closely analyze. The subject matter of the poem was taken from one of Shakespearean plays titled â€Å"Measure for Measure†, and the line: â€Å"Marina in the mooted grange,† gave Tennyson the inspiration to write of a young woman waiting for her lover. The two texts share a common theme of abandonment, as in Shakespearean play the young woman is also diligently awaiting the return of her lover Angelo after his desertion upon discovering her loss of dowry.Similarly to Shakespearean text, Marianne lacks action or any narrative movement, the entire poem serving as an extended depiction of the melancholy isolation a young woman experiences whilst pining for her vacant lover. The language, meter, format and tone of the poem contribute to the inherent themes of isolation, death and decay, which I will closely examine in this close reading exercise. Unlike some of Tennyson other works such as Ulysses, Marianne doesn't have a dramatic monologue although it does feature a refrain.This method isolates Marina from us, and the poem being written in a third person lyrical narrative makes the title guru unable to linguistically control her own poem. The refrain is the only part within the poem in which Marina is able to speak out directly to the reader as well as the only form of dialogue: in the first stanza, line's 9-12 â€Å"My life is dreary/He cometh not' she said:/She said, ‘l am areaway, areaway, I would that I were dead! Her desperation is evident to the reader, and ‘she said' being written in past tense is significant since we are left wondering of her fate as a result of her misery. The refrain undergoes minor changes throughout the poem, giving a small fragment of pope to both the reader and Marina who is stuck in a monotonous cycle of despair. In the second, third and fourth stanza she alternates between ‘day, night and light', in the final 9-12 lines of the stanz a, emphasizes that nothing really changes since her feelings of being ‘areaway continue regardless of the time of day.In the final stanza, in the 9-12th lines, the refrain changes dramatically from the continuous and unchanging refrain the reader had become accustomed to. Marina now Weeps' instead of ‘says' and asks ‘God' to end her misery, thus the plea is no longer a wish but a prayer and an appeal, signifying the end to all hope. She is now sure that ‘he' will never return and her recognition of this show that she accepts it. The use of the pronoun ‘he' in the refrain is interesting. We never learn ‘his' name or of his existence therefore his presence in the poem is very ambiguous.It could be that Marina is just waiting for a lover who has deserted her, or that ‘he' could be symbolic of a male dominant society that doesn't help her. The refrain shapes majority of the poem as it allows the reader to understand Marina's feelings, whereas th e language and the setting only serve as a metaphor for her internal anguish and isolation. Although the poem is static, meaning it involves no action, the pathetic fallacy and personification of the setting is a reflection of Marina's psychological decay as well as the world that she inhibits.In the first stanza, from lines 1 to 7, Marina's surroundings are described as ‘blackest', ‘rusted', ‘broken', Weeded and worn', and ‘lonely. Everything that is man-made is in a state of decay, symbolic for Marina's personal deteriorating and dissatisfaction of men. The iambic tetrameter, which sets the rhythmic, repetitive tone of the poem, is constantly interrupted by the refrain at he end of each stanza, symbolic to how Marianne can never feel at ease and is always in a state of psychological unrest.The three four-line rhyme units pattern of ABA CDC BEEF entrap the reader, since the E and F essentially remain the same in each stanza, which parallels with Marina's own entrapment. Words such as ‘shrieks and ‘cricked' in the sixth stanza between on line 2 and 5, are Tennyson use of onomatopoeia to further involve the reader in how Marina is feeling by using harsh and penetrating sounds. Through close analysis there are signs of hope Marina instills in us for both her fate and the return of her lover.In the first stanza on line 6, it is described that ‘unlisted was the clinking latch' emphasizing her hope for his return, and in the second stanza on line 8, when she ‘glanced athwart the gloaming flats,' although the use of ‘gloaming' is a morbid foreshadowing, Marina watches her surroundings as if she is waiting for a soldier to return from the battlefield and into her open arms. But as Marina deteriorates and hope fails her, so does the language in the poem.In the sixth stanza between lines 6 and 8, Marina descends into madness as her house becomes haunted by ‘old faces, glimmered thro' the doors, [old toasters, trod the upper floors, [old voices called her from without. ‘ The use of past tense with ‘glimmered' and ‘called' signifies that Marianne is still living in the past, as her libido flows backwards. She remembers happier times because she is haunted, and the psychological reversions as well as physical deterioration move in parallel order, creating overwhelming sense of degeneration and loss.In the last stanza, the sparrow's chirrup on the roof, [the slow clock ticking,' this first and second line stood out. ‘The sparrow is symbolic because it is a sign of impending death, in Christian homeboys the sparrow was seen as offering made by person without any means. As for the ‘slow clock ticking, this can be interpreted for the lack of time and the poem's constant circular motion before reaching its climax in the final stanza. However, because the clock is about to come to a halt it could also have the double meaning for Marina's impending death.Another liter ary symbol that Tennyson uses to draw up on Marina's yearning for her lover is the polar tree. The polar tree is a classic symbol of the renegade lover and his broken promise; it can be interpreted as a phallic symbol since it provides he only break in the otherwise barren and flat landscape. Within classic mythology the poplar tree is used in the text Metamorphoses, where Ovid describes how None, deserted by Paris, addresses the poplar on which Paris has carved his promise not to desert her. This interpretation is relevant to the reoccurring theme of abandonment and isolation within the poem.In the fourth stanza, the fifth line introduces the poplar tree as the ‘Hard by a poplar shook alleyway's silver-green with gnarled bark also making it's existence sound temperamental and deteriorating through the use of ‘gnarled bark and ‘silver-green', these adjectives making it unappealing in the mind of the reader. Marina lusts for the company of her previous lover, so whe n she sees the gusty shadow sway,' in the following fourth line of the fifth stanza, this is the remainder of the sexual dominance her lover had over her and his absence in her life which has been replaced by this desolate tree.The fact that she is still pining over his vacancy shows that he still holds power over her and is able to manipulate her, which could be said of women in society being under the control of men during Tennyson time. The poplar tree's isolation haunts Marina even in sleep, because it eternally serves as a remainder of the one who will never come. Death is also a prominent motif throughout the poem, as ‘dead' is repeated in the last line of every stanza in the refrain.In the climaxing, last stanza of the poem, Tennyson wrote on the sixth line ‘but she loathed the hour/When the thick-mooted sunbeam lay, this phrase is emphasized by the caesura directly prior to it, and the comparatively period lacking punctuation which follows. The words thick and â €˜lay give the reader the impression that Marina's world is coated in dust, suggesting that it is morality which weighs her down since her life is bleak and oppressive. This idea is further emphasized by the day drawing to a close when Tennyson wrote in the last stanza on the 8th line, ‘and the Dallas sloping toward his western bower. The imagery here is suggestive of the sun setting and her moving towards Angelo since the connotation of light has to do with living and mortality. The ending of the day, and the drawing of the poem can be interpreted as the ending of Marina's own life. In conclusion, much of Tennyson formation of the character Marina can be seen as a projection of his own psychological issues. His powerful use of imagery and pathetic fallacy illustrates the struggle Marina faces between life and death as she diligently awaits her lovers return.

Difference Between Economic Growth and Economic Development Essay

Economic Growth is a narrower concept than economic development.It is an increase in a country’s real level of national output which can be caused by an increase in the quality of resources (by education etc.), increase in the quantity of resources & improvements in technology or in another way an increase in the value of goods and services produced by every sector of the economy. Economic Growth can be measured by an increase in a country’s GDP (gross domestic product). Economic development is a normative concept i.e. it applies in the context of people’s sense of morality (right and wrong, good and bad). The definition of economic development given by Michael Todaro is an increase in living standards, improvement in self-esteem needs and freedom from oppression as well as a greater choice. The most accurate method of measuring development is the Human Development Index which takes into account the literacy rates & life expectancy which affect productivity and could lead to Economic Growth. It also leads to the creation of more opportunities in the sectors of education, healthcare, employment and the conservation of the environment.It implies an increase in the per capita income of every citizen. Economic Growth does not take into account the size of the informal economy. The informal economy is also known as the black economy which is unrecorded economic activity. Development alleviates people from low standards of living into proper employment with suitable shelter. Economic Growth does not take into account the depletion of natural resources which might lead to pollution, congestion & disease. Development however is concerned with sustainability which means meeting the needs of the present without compromising future needs. These environmental effects are becoming more of a problem for Governments now that the pressure has increased on them due to Global warming. Economic growth is a necessary but not sufficient condition of economic development.

SUBWAY Restaurants in Middle east Research Paper

SUBWAY Restaurants in Middle east - Research Paper Example This ensures that an organization captures a significant consumer population thus enhancing and increasing sales and increases profit levels. Additionally, retaining a large profit margin is important in the global market. An organization should ensure that it generates enough funds to support an organization’s operations (Fujimoto & Shiozawa 37). In the global market, an organization requires enough funds to fund factors like advertising and marketing. For instance, marketing in the international market is an expensive venture which needs a steady flow of income at great margins (Fujimoto & Shiozawa 32). If the income level is poorly managed funding marketing projects would fail which would reduce an organization’s exposure to the consumer market. This would automatically reduce the income levels and may lead to the exit from the global market. Fujimoto & Shiozawa point out that stability; relevance and effective management are the three factors an organization in the global market needs to have in order to gain from the vast global market (66). For instance, Subway restaurant has a lot of competitors in the Middle East. For this reason, the organization should ensure the local consumers appreciate and recognize their international entity. However, it is an obvious assumption that international restaurant ventures in the Middle East have a great consumer attention level which creates a fair level of competition in the international organizations in the venture. Fujimoto & Shiozawa however, argue that an organization can easily manage their consumer appraisal level by generating a target over a certain period of time (55). This would make it simpler to manage and generate strategies to enhance stability of the organization in the global market. The industry analysis Intensity of rivalry With the numerous technological advancements in the Middle East, the location has attracted numerous investors and international market. This has increased the lev el of competition in the market and increased caution by organizations venturing in the market. In terms of restaurants and hoteliers the level of competition is much greater (Fujimoto & Shiozawa 43). The Middle East has become a top hub for tourists. This attracts the investments of many stakeholders in the hotel industry. Regardless of the many organizations, the industry generates large profit returns (Fujimoto & Shiozawa 44). This eases the intensity of the rivalry since the quantity of consumers is enough to support most of the hotel ventures. In the case of subway restaurants, the organization is limited in terms of offers given to the consumers. Additionally, this limits their exposure. Many organizations in the Middle East offer the same services with an aim of acquiring the same profit returns as the Subway restaurant. Substitute The Middle East provides a great number of substitutes in the hotel industry which makes it an important factor to consider effective competitive strategies. Top restaurant ventures across the globe such as McDonalds, Dorman’s, Costa Coffee and the local organizations create a large variety of substitutes in the market. Additionally, the consumers in this particular market hold each of the organizations with same sensitivity and significance. This likely puts every organization in t

How surroundings effect people Essay Example | Topics and Well Written Essays - 1000 words

How surroundings effect people - Essay Example The setting of the story is along an Ecuadorian river where Dillard is staying alongside some Americans and guides from Ecuador. In the second book; â€Å"Our Animal rights by † Anna Quindlen, the writer is writing to express dissatisfaction about people having entered the animal habit and displacing them, just to find settlement and a place to live. The issue here is does it mean that people should always displace animals from their original habitat whenever they increase in number? According to the two pieces of art, I think that people should always learn to adapt to the surrounding that prevail in their environment. There should be peaceful co-existence between animals and people. Both parties can be of mutual help if the relationship between them is well understood and taken good care of. Dillard tries to persuade people to believe that the jungle can offer best opportunities for exploration. The jungle has a lot of adventures that people can enjoy as they take adventure, he points that every year, there are many toddlers that are eaten by the mighty and powerful anacondas but that alone doesn’t make the jungle a place not good for human survival. When people live in the environment, they are able to devise ways of peacefully co-existing with animals. The main point of attention is the attractiveness within the forest. We have a 430 pound fish trapped from the river water. This is just an example of how adventures and economical living in the jungle can be. The reader employs a rather emotional appeal just to let the readers understand that living in the jungle if not life threatening. With reference to the Napo River, she says it is a â€Å"â€Å"bowl of sweet air, a basin of greenness, and of grace, and, it would seem, of peace† (Braw 3) this kind of description is meant to show the reader that the river is kind of a something huge, wide and enormous lined with beautiful green trees. This is actually a description that would

Page 463 Essay Example | Topics and Well Written Essays - 500 words

Page 463 - Essay Example The aspect of setting proposals requires prior understanding of what is needed. NSF provides information regarding its requirements and offers so much information regarding the increased productivity and the quality of ideas that will meet the inherent needs of the organization as a whole. Most people will have to get clarity and this will be essential because it will provide NSF with an easy time while going through the requests. Another thing that NSF attains by having these guidelines out is the ability of the audience to understand the persuasive nature of an argument based on the culture required within the company. In most cases, people present arguments that do not portray any requisite understanding of the language and culture present in the organization (Markel, 2012). It allows its clients to make better judgments when making choices as well as create precise proposals that can meet the desired working platforms within the organization. Like any serious organization, it is always important to stick to scholarship and proper rules of attribution. This essential part of the proposal gains more emphasis by the fact that research misconduct will be construed if the authors other than the major authors do not receive any acknowledgment. By creating such guidelines, it allows people to understand that relevant proposal writing skills need to be prevalent and people have to work on establishing the requirements beforehand. The important thing is to use experiences to benefit the intended topic and subject of concern, as well as mediate between the audience and the committee making the grant decisions (Markel, 2012). This process involves a lot of skills and identifies the main purpose of getting the grant. The lack of such details would see the grant proposal thrown out, something that might jeopardize the chances of getting any such attributes in the

Case Study Research Assignment Paper Example | Topics and Well Written Essays - 1500 words

Case Study Assignment - Research Paper Example These alterations threaten to transform the global environment. As one author imagined it, â€Å"The year is 2035. In New York, palm trees line the Hudson River †¦ Phoenix is in its third week of temperatures over 130 degrees †¦ Holland is under water. Bangladesh has ceased to exist †¦ in central Europe and in the American Midwest, decades of drought have turned once fertile agricultural lands into parched deserts (Rifkin, 1988).† Composition of Greenhouse Gases Methane and carbon dioxide primarily constitute the greenhouse gases. They also consist of water vapor and trace amounts of other gases including ozone, nitrous oxide, and HCFCs. Greenhouse gases â€Å"trap† some of the sun’s infrared radiation within Earth’s atmosphere, similar to a greenhouse. As the levels of greenhouse gases in the atmosphere increase, they trap more of the sun’s heat in the earth’s atmosphere, which has a number of effects on the earth’s env ironment. Were it not for greenhouse gases, most of the sun’s energy would radiate back out into space, leaving the earth cold and lifeless with an average temperature of minus 18 degrees C (0.4 degrees Fahrenheit) (Miller). ... There is no doubt this atmospheric buildup of carbon dioxide and other greenhouse gases is largely the result of human activities. Combined with unnaturally elevated levels of naturally occurring gases, global warming is exacerbated by anthropogenic emissions of additional greenhouse gases into the atmosphere. To illustrate the problem, under pre-Industrial Revolution conditions, global levels of carbon dioxide were around 275 parts per million (ppm). Carbon dioxide levels increased from 275 ppm to 346 ppm between 1860 and 1986, primarily due to the burning of fossil fuels and deforestation (Flavind & Tunali, 1995). Plants convert carbon dioxide to oxygen and are one effective way to absorb carbon dioxide from the atmosphere. Deforestation has resulted in a reduction in the carbon dioxide to oxygen conversion. It is estimated that deforestation contributes 1.0 to 2.5 billion tons of carbon dioxide emissions annually (Oppenheimer & Boyle, 1990). It is thought that global levels of car bon dioxide in the atmosphere will reach 550 ppm sometime between 2040 and 2100; however, most analysts believe those levels will be reached closer to the middle of the twenty-first century (Rifkin). It is estimated that over the next 100 years the temperature will increase about 1.98 degrees C (3.6 degrees Fahrenheit). Such a severe temperature change would most likely cause an increase in heat waves and drought, the spread of infectious diseases, and the disruption of ecosystems worldwide. Furthermore, increased global temperatures is causing the melting of ice in both polar regions, resulting in a rise in sea level, predicted by climatologists to be up

International Business Operations Management Term Paper

International Business Operations Management - Term Paper Example Managers are also liable for serious activities such as excellence management and control, ability planning, materials management, procure, and preparation. The significance of operations management for a new company in the market has augmented radically in latest years. Important foreign competition, shorter product, and repair life-cycles improved skilled and quality-conscious consumers, and the abilities of new technology have placed growing pressures on the operations function to get better efficiency as given that a broader array of high-quality products and services. By the globalization of markets, firms are familiar with that the operations function can be used as a spirited weapon to make stronger their location in the market place. Managers in operations management play a planned, as well as a strategic role in pleasing customer, wants and making their firms sturdy international competitors (Kotabe, M., 2003, 10-31) According to the latest analysis if a new company want to enter in the market then at least as volatile as the Middle-East situation, but not as famed in the headlines, is the appearance of worldwide operations as the main force that is reshaping the earth of commerce. By the prospect of the latest business opportunities that escort it, we need to believe how these worldwide opportunities will be communal by U.S. businesses (Kotabe, M. 2003, 107-119). Aims - To offer consumer by knowledge of product and skills in chosen techniques of operations management. - To display how the method of operations management can be used to best benefit in the production and service division operations of businesses for a new company. - To demonstrate how the resourceful completion of the techniques of operations management pressure the plan of the organization taking into thought the worldwide and right elements. - To give leadership to, and consciousness of, the pertinent limits of hypothetical work done in the market area. (Schroeder, 2005)  Ã‚  

Analytical reserach paper Research Example | Topics and Well Written Essays - 1000 words

Analytical reserach - Research Paper Example The research question in this case is that: Does the Internet bring people closer together? The debate over whether the internet brings people closer together or not has been of interest since it attempts to unearth why there are a growing number of social networking sites and users all over the work. As a matter of fact, the last few years have seen a significant growth in the number of social networking cites such as Twitter, Facebook, MySpace, blogs and Badoo, just to name but a few. Facebook users lead the pack, spending over 10.5 billion minutes on the site daily (Consalvo and Ess 55). Research also reveals that over a billion people are currently connected to the Internet either via computer and mobile phones, among other gargets. A majority of the Internet users argue that the Internet has brought them closer to other people according to Internet Communication (Par.4) Some argue that, without the Internet, they would not be able to connect with their friends and families who a re spread all over the world. Those who agree that the internet has brought them closer to other people claim that social networking has enabled them to make friends and communicate with individuals whom otherwise they would not be able to meet without the Internet (Consalvo and Ess 56). ... 2). Those who disagree with the argument that the Internet help bring people closer together also have a strong point, which must be considered. Firstly, according to Consalvo and Ess, internet has done away with interactions that used to be there before its establishment (58). In this regard, Consalvo and Ess note that shopping online or searching information on the Internet has done away with dialogue or face-to-face communication, which used to bring friends and families together (58). As such, they dispel the argument that the Internet has helped bring people closer. Those opposed to the argument say that the type of communication done via the Internet is not genuine as they are recklessly made without critical thought. In addition, they argue that the Internet has broken social values in the family, as the majority of users tend to concentrate more on the Internet and fail to have time for their friends and families. This has created antagonism in the society and domestic violen ce, therefore, has not brought people closer (Internet Communication Par. 5). Why the debate is of interest and its significance As earlier stated the debate is significant because it will enable people understand how well the Internet is perceived by people all over the world., The study will also help in understanding the impact of the Internet on society and any ethical issues that should be noted, especially by web developers so as to meet Internet users needs best. Furthermore, the study will reveal how effective the Internet has been or is in fostering peace and tranquility across the world, which is characterized by great diversity. However, for me to be able to discuss the topic effectively, first I must have a good background of the Internet and its influences on society.

Taxation project 01 Case Study Example | Topics and Well Written Essays - 1000 words

Taxation project 01 - Case Study Example Therefore, assuming a marginal tax rate of 39.6%, amount available for reinvestment = annual cash flow – tax. Thus, 100,000 - (100,000*39.6%) = 100,000 – 39,600 = $ 60,400 (Schanz & Schanz, 2011). Q2: If Sandra operates the business as a regular C Corporation that makes no dividend distributions, calculate the annual after tax cash flow available for reinvestment in the business. A C corporation is a business organization formulated to restrain the owners’ liabilities. Therefore, C corporations, in the eyes of law, are different from their owners. Using corporate tax rates, the business income is taxed at 34%. Therefore, if the corporation makes no dividend payments, the annual after tax cash flow available for reinvestments in the business = 13750 + {(100,000 – 75,000)*34%)} = (100,000 – 22,250) = $ 77,750 (Schanz & Schanz, 2011). Q3: there is no tax consequence in this case. Therefore, Sandra is still obligated to pay (100,000 *39.6%) = $ 39,600 as tax expense. As a result, the annual after tax cash flow remaining in the business = (100,000 – 39,600) = $ 60,400. On the other hand, Sandra will have (100,000 – 20,000) = $ 80,000 from the withdrawal (Schanz & Schanz, 2011). Q4: Sandra’s corporation will be taxed twice if withdrawals are made to fund dividend payments to shareholders. The first tax will apply to taxable income and the second will be applied to dividend. However, the rate of tax and the taxable income will not be affected. The income tax = 13,750 + ((100,000 -75,000) * 34%) = 22,250. As a result, after tax cash flow remaining for investment in the business = {100,000 – 22,250} = $ 77,750. The dividends will be subject to tax rate similar to that of long-term capital gain (15%). Therefore, the after tax cash flow from the dividend = (20,000*20%) = $ 4,000 (Schanz & Schanz, 2011). Q5: If Sandra wishes to operate the business

The Road to Wigan Pier by George Orwell Essay Example for Free

The Road to Wigan Pier by George Orwell Essay In the Road to Wigan Pier Orwell explained how the English class-system works. He purported that in Britain it isnt possible to determine the class of a person by simply looking at his income. The things that make up a middle-class person are his behavior, birth and profession. To describe fully the concept of middle class, Orwell, in Part One, set out to report, in a detailed and vivid manner, on working class life in the bleak industrial heartlands of the West Midlands, Yorkshire and Lancashire. In the seven chapters of Part One Orwell was able to describe the life of miners and conditions down a coal mine. Orwell described how he went down a coal mine to observe proceedings and he explained how the coal is distributed, and that the working conditions are very poor. He described the housing shortage in the region as the reason why people were satisfied even with substandard housing conditions. In the second part Orwell described his personal idea of socialism. His general idea is that socialism and communism are no longer movements of the working class. The movement is lead by the middle-class, the bourgeoisie. He stated plainly that he himself is in favour of socialism but feels it necessary to point out reasons why many people, who would benefit from socialism, and should logically support it, are in practice likely to be strong opponents. Reasons such as ,class prejudice and machine worship. He points that class prejudice is real and it is visceral. Middle class socialists do themselves no favors by pretending it does not exist and by glorifying the manual worker they tend to alienate that large section of the population which is economically working class but culturally middle class. Orwell finds most socialists guilty machine worship. He himself is suspicious of technological progress for its own sake and thinks it inevitably leads to softness and decadence. He points out that most fictional technically advanced socialist utopia are deadly dull.

Victorian society Essay Example for Free

Victorian society Essay The Importance of Being Earnest, subtitled, A Trivial Comedy for Serious People is a comedy of manners whereby Oscar Wilde rebukes the Victorian aristocracy for their social issues that seemingly prioritise the most trivial of things such as style and appearance above those of true significance such as. Wilde further achieves this by incorporating elements such as farce and melodrama in order to highlight their senseless main concerns. Wilde portrays the act of â€Å"Being Earnest† as being in opposing to its definition as having features of dishonesty and false morality, with one of the main characters Algernon stating that â€Å"The truth is rarely pure and never simple†. Wilde’s first satirical attack in the play is marriage. Algernon is shown to perceive marriage to be a business deal as opposed to the projected illusion of it as described in the play as being based on mutual feelings of love (evidence – Ceclily or Gwendolen). This is evidenced by Algernon’s sharply comical and paradoxical epigrams in response to his best friend Jack Worthing’s admittance of wanting to propose to Algernon’s own ward Gwendolen he states: â€Å"I thought you had come up for pleasure? I call that business. † Wilde is seemingly satirising concept of marriage presenting it to be a legal contract between consenting families of similar social class and fortunes; Baxley comments â€Å"Wilde shows us how the upper class does not marry for love or happiness but for convenience and social standing†. )Algernon views marriage in an unorthodox way, unlike the expectations of modern day now. He views it as a disease, one that to be bearable needs an escape: â€Å"Nothing will induce me to part with Bunbury, and if you ever get married†¦ you will be very glad to know Bunbury. A man who marries without knowing Bunbury has a very tedious time of it. † ‘Bunbury’ (who is he) is a direct metaphor for Algernon’s deceit and escape from social expectation. He is a fictitious person; one that Algernon suggests is needed in general life but indeed emphasises that this is the case most particularly when one is married. Algernon disregards Jack’s confidence that once he finds love he will no longer needs a ‘Bunbury’[a]. On one level the exchange merely is a continuation of the long running marriage gag of the Victorian notion of â€Å"marriage bliss† in an era where the English aristocracy was dominant and superior, and far removed even from the British middle class. This would in turn amplify the humorous situation through Wilde’s blatant social criticism-through the ‘Bunbury’ double entendre to the middle class audience in particular. Nevertheless, it also brings to light a darker subtext, one were Algernon insinuates that all husbands in Victorian society have and need a ‘Bunbury’ thus satirising the moral values by highlighting the fact that aristocratic meaning as long as they kept within the appearance of propriety, they could lead a double life and avoid responsibility but still keep upmost respect from society. Consequently, Oscar Wilde satirises duty and respectability simultaneously with the notion of marriage in Victorian society by demeaning their importance. Wilde could be said to be suggesting that their ‘duty’ is a pun (with reference to the title of the play) and in fact the aristocracy duty is more so simply a title that entails a need for pity as opposed to awe. Perhaps this is purposely done as such a suggestion to a Victorian audience would have been deemed an outrageous concept even to the extent of offence but is accepted due to the comedic light-heartedness and infantile manner in which it is presented; through Algernon’s unrealistic approach to life and love. His ignorance and foolishness, contributes to the satirical nature of the play but yet in keeping with the comedy genre due to the melodramatic and foolish aspects of his character for example: â€Å"She will place me next Mary Farquhar, who always flirts with her husband across the dinner-table. That is not very pleasant The amount of women in London who flirt with their own husbands is perfectly scandalous. It looks so bad. It is simply washing one’s clean linen in public†. This statement highlights the fact that Algernon recoils at the very thing that society values. His offence that the women he will be seated with flirt only with their husband and no one else evidences this. The importance of marriage instead is subverted and can be seen as simply a stipulation and social expectation that comes with the responsibilities of being in the upper class a view, which is seen as trivial and unimportant as the characters mainly view marriage as a social tool.

Marketing plan for ananda himalayas

Marketing plan for ananda himalayas Ananda Himalayas is a trend setting concept in both business and luxurious spa.ananda Himalayas is a part of IHHR Hospitality owned by Mr Ashok Khanna.It is a luxurious spa situated in the tranquil Himalayan foothills, nested on a 100 acres estate surrounded by graceful Sal forests overlooking the river Ganges, close to the towns of Rishikesh Haridwar. Ananda Himalayas was established in 2000 its Indias first destination spa. it is a pathway to the ultimate, discovered through the union of body, mind soul. it provides a breathless redefine lifestyles with the well-known traditional Indian wellness regime of Ayurveda,yoga and Vedanta. IT is considered to be one of the best spa in the world and also rated no.1 destination spa in the world by most of the travel agent as well as newspapers magazines(Travel and leisure). Ranked by top new hotels of 2008by Conde nest traveller,76 hot spas across globe by travel leisure and 26 best business hotels in South ASIA. Mission and Vision Statement Mission:- to create a unique design product offer world class hospitality with a distinctive warmth and humility improve and innovate constantly to crate exceptional value for people,their individuality and to their growth VISION:- to be a world-class hospitality chain in India benchmark in spa industry to have a world-class spa institute in India expending capacity of existing property as well as expending with more new properties. Ethos:- E-empathy T-teamwork H-honesty O-ownership S-selflessness Corporate objectives:- Increasing revenue from 500 m to 550.75 m. Reaching to 100% customer satisfaction instead of 8.3 to 9.3%. Targeting profit from 45.64 to 58.42 Taking gross profit ratio to 12-15%. Mktg Objectives :- Increasing revenue from 50% to 100% Achieving customer satisfaction and quality standards to 100% Increasing profit from 80% to 100% Increasing growth profit ratio from 12% to 15%(CIRRUS 01 SEP 2008). Mkt segmentation:- Market Segmentation broadly identifies the potential markets from a general population for further refining and targeting. The market segmentation for ananda Himalayas will be done on the two bases. 1.geographic segmentation (it will contain both international and domestic markets) 2.demographic segmentation. Geographical Segmentation Country of Origin of Guests in Rishikesh star hotels COMPOSITION Five Star Deluxe and Five Star hotel % ASEAN 2.4 Australia 2.1 Canada 1.6 Carribbean 0.6 China 3.4 France 2.0 Germany 6.6 Japan 3.2 Middle East 2.5 Other European 1.4 Russia 1.2 SAARC 1.0 South Africa 1.4 UK 8.4 USA 24.8 Other 37.4 Total 100 (FHRAI, Indian Hotel Industry Survey 2008-2009) The table above shows the percentages of people from different origin that prefer staying in the five star deluxe and five star hotels in Rishikesh. According to this survey done by FHRAI, the number of tourists from US(24.8%) is the maximum which is followed by UK(8.4%) and Germany(6.6%) which have a marginal difference between them. These statistics clearly show us that there is a decent amount of tourists from The US for which we already have a good market. Therefore, there is a scope for targeting more people from UK and Germany. Though, we still cannot target a specific market with these statistics alone which will be done in the later parts Demographic Segmentation Foreign tourist arrival in India on the bases of gender (FHRAI, Indian Hotel Industry Survey 2008-2009) For the year 2006, the percentage of foreign male tourists was 57% against the female tourists which comprises of 36%. Whereas, there are 7% of the tourists which did not report and are missing from the stats. Similar is the case for the domestic tourists as well. The percentage of men travelling is slightly high than that of females all over India. Therefore, by evaluating all the data given above, we have chosen a differentiation market segment method to specify the target markets. Our specific target market will be; Foreign business travellers from UK and Germany Domestic tourists- leisure with high income (4.9% in all of India) Meeting Participants Target Market:- Corporate:- as this hotel is situated in a religious tourist place. Leisure:- this can be the major target market as it is basically a health and wellness spa. it attracts tourists who wants to rejuvenate. Groups:- groups improves sales as well as provides hotels a good market reputation and also capture major share of market. Positioning:- Market Positionining Perceptual Mapping; Foreign Business Travellers Expensive High Moderate Service Ista . Less Expensive (naresh k.malhotra(marketing research p-700) Domestic Tourists Expensive High Moderate Service Service Ista . Less Expensive (naresh k.malhotra(marketing research p-700) Key-findings for market positioning:- If we take price and customer satisfaction ratio into consideration, Ananda has lower price than its competitors and a good customer satisfaction but not the highest. If factors like brand reputation and value for money is considered than it has got the highest brand name. Corporate marketing strategy:- objectives Strategic tactics Implementation period revenue 500 m to 550.75m Tie-up with the travel agencies. Air-line packages Corporate rates Group rates Should start from april Should start through out the year Customer relationship 8.3m to 9.3m Set-up of various information centres Start from april and should continue through out the year. Total profit 45.64m to 58.42m Cutting down all unnecessary spendings Through out the years Profit percentage 12-15% Add-on services with packages Start from april Marketing strategy:- As per the product our hotel is offering,most of the facilities are delivered directly.to make it more successful we need to promote our product in market to increase market share.this can be done through various channels of advertising(travel agency,media advertising). As our target market is corporate and foreign clients so for this we need to tie up with prospective business to enhance the sale.hotel is in the growth level as per product life cycle,but due to recession the market share percentage has gone down.to come out of this,we are going to use the differentiationmarketing strategy.in this,the focus will be on different market segment with competitive price and product with quality service. Another reason is our target market is divided into small segmentations so,can easily increase our market share through these segmentations.our brand strategy is to provide high level of services and customer satisfaction with low rates and first objective is to increase the market share. The marketing mix strategy is based upon the two ps factors.we consider price and product.our aim is to provide different experience than other hotels and increase market share by establishing the brand value with in the customers. Markets Ansoffs Matrix Existing New Products Products 3.product development 1.Market Penetration Existing Markets 4.diversification 2. Market Development New The Ansoffs Matrix shows four different ways of marketing. It is basically a combination of four similar but different things. Existing Products and new products ,and, existing markets and new markets. In the case of the hotel ananda, we are going to follow the two methods that are Market Penetration and Market Development as shown in the figure above. We already have a product with us and we do not plan to create or add something new to our product line. Our plan is to enter further into the markets that we are already in. As explained earlier, we plan to increase our market share within the same market and try to reach the customers who fall in the same category but different profiles. The second plan is to create new markets with our existing product to offer the customers. In this case we have planned to create a new target market in the form of the domestic tourist which comes for purpose of leisure and holidaying. This is being done because according to the research that we have done in the beginning it shows us the scope of the domestic tourists. Another reason that supports this strategy is that we also have the right kind of product offering for this market. Budget:- Financial Report Percentage of Revenue (2008-2009): Hotels ananda Grand hyatt sheratons Vivanta(taj) Occupied Rooms Hotel 33,699 22,206 38,729 39,828 Occupancy percentage 55.4% 63.4% 66.7% 65.7% Rate per room $209.59 $220.09 $203 $186.59 Room Revenue 65.20% 66.8% 63.9% 55.7% F B Revenue 23.5% 20.8% 26.3% 31.4% Banquet conferences 6.6% 9.2% 2.0% 9.7% other 4% 2% 7% 3% Total 100% 100% 100% 100% Imp:- subject to further research Evaluation of marketing plan for ananda Himalayas:- Objective: Increasing customer satisfaction level from 6.2 7.5 Key Performance Indicator: Customer Satisfaction Surveys Frequency of Evaluation: Monthly Objective: Increasing Revenue from 500m 550.75m. Escalating profit from 45.64m 58.42m Key Performance Indicator: Revenue Report, Financial Audit Frequency of Evaluation: Annually Objective: Growing profit ratio 12.00% 15% Key Performance Indicator: Monthly Revenue reports, Cash flow Frequency of Evaluation: Monthly Note: (subject to further research) Contingency plan:- In the event that suggested marketing plan measures prove to be ineffective or below threshold following measures are suggestedency plan:- 1. PRICE+PROMOTION: start with new products along with wellness packages. 2. PRODUCT +PLACE : cant change the product services. 3. PROCESS+PEOPLE: Can stick to same old training methods) only to 10% of stock per store. 4. Cost cutting and cost management regards to budgeting and investment plans. The product offer: Ananda, Himalayas offers a comfortable and contemporary rooms with a beautiful view of landscape grounds.this hotel has 21,000 square feet spa(only one in India).all rooms are designed with a high level of comfort and as per the need of guests. Along with rooms this hotel offers a range of packages that includes scheduled aerobics,hiking trips in the foothills of Himalayas,meditation and yoga classes,wellness and treatment packages,cooking classes etc.this hotel has 75 deluxe rooms,5 suites and 3 villas.all rooms are equipped with all modern amenities. Pricing strategies:- Pricing needs to be decided as plays a very vital role in hotel growth.every hotel has a set target and goal,due to recession prices have come down. rate rationalization is the biggest change after recession. Penetrating pricing strategies: following this strategies would help ananda hotel to capture more portion of market share. In this strategy ananda hotel would be offering guests competitive rates with best standards of service which could be given in same class of hotel. Following penetrating pricing strategies would help ananda strengthening its position in market and establishing its brand name among customers. Penetrating pricing strategies would give elasticity to demand. Competition based pricing strategies: Keeping an close eye on every step of your competitor is very essential, specially pricing strategies. Price is the only factor which would play prime role in attracting customers. Competition based pricing basically means pricing according to your competitors and try giving better or something unique to them which would be our unique selling point of business. Competition based pricing will help ananda to fight competition and establish its market. Promotion:- Corporate and commercial rates Air-lines packages Corporate packages Group discounted rates Off-season special packages On-line deals Promotional spa packages Ananda place in tourism system:- Ananda is a hospitality service provider in destination. Destination is composed of different elements that together make up a destination mix. Basic components of destination mix are facilities, attraction, infrastructure, transportation and hospitality service provider commonly used as acronym FAITH (Weaver Lauton 2005). Ananda is an established name in hospitality service sector, just because of rescission it lost its market share and profit started declining. To revive from the situation of rescission ananda need to establish cordial relation with other component of Destination Mix. It has seen that hospitality service provider cant alone make tourist experience better of visiting place. The hospitality service provider needs to work in coordination with other component so that tourist can get better services and he is satisfied with hospitality given to him. For example:- Guest comes from united kinghdom to attend seminar or companys meeting when he would arrive airport first thing he would require would be transportation to hotel, after reaching hotel he would require facilities that would support his travel purpose. If guest would be getting all these facilities without hassle he would be a satisfied guest and repeat guest in future or guest commercially important person for hotel(CIP) for hotel who could give more business to hotel in near future. We would suggest ananda to apply push strategy. This strategy involves pushing the product through distribution channel to final consumer. Push strategy will induce distribution channel to put more effort for selling the hotels room and service as they would be having personal motive or interest that is profit or commission from hotel by doing so. Using push strategy will help ananda hotel to increase scope of capturing more market because by choosing distribution channel we could widen scope of advertisement and promotion of our products. For example hotel ananda could give lucrative offers to travel agent like 10% of room cost as commission in addition to their normal commission for booking. A push strategy provides an incentive for channel member to promote product to their customer or push product through distribution channel (Kotler, Bowen., Makens2006 pg 561). People:- Orientation Culture Change Internal marketing Process:- Process ananda hotel is using is based on technology and e-marketing. Physical evidence:- Brand image related to vision position. Environment:- The situation analysis that can be done for the hotel will include all the external factors which have an effect on the working of the hotel. These external factors can be studied by the help of PESTEL (political, economic, social, technological, environmental, legal) analysis and how these factors affect the working of the hotel. It is a strategic planning technique that provides a useful framework for analyzing the environmental pressures on a team or an organization. (Edmonstone, Havergal, 1999). Political Environment: this includes all the government policies, the laws in which the hotel has to deal and the pressure groups which affect the hotel performance. The Political instability such as tax rates and other matters like the policies and rules with which the hotel is concerned. The hotel has to be in the parameters of govt policies and have to follow all the rules and regulations. Economic Environment: This environment mainly deals with the money capacity of the consumer.this plays a vital role in deciding the promotion or downfall of the hotel business.The economic meltdowns lead to a downfall in the tourism sector, leading to a drop in the business of the hotel. The economy has started to improve and the international corporate travelers who form the major part of the target market of the hotel have once again started to come to the hotel. The economy will need some time to improve and this time can be utilized to make new marketing strategies which will attract more such travelers and suits their needs as well. Socio-Cultural Environment: It includes behaviors, perceptions, choices and the values of various individuals who constitute the society. This part includes both the employees and the society in which the hotel is working. The hotel needs to keep proper care of its employees and their needs in order to achieve high standards of work. The hotel also has some social responsibilities. The hotel can social events, the earnings of which can go for charity, it can also have an effective disposal system for garbage, water and gases which may help in maintaining a healthy environment for the society around it. Technological Environment: These factors act as the facilities in the hotels and are also the main aspects which help in the differentiation of one property to another. The ananda hotel has all the modern technologies being used forthe spas compared to other hotels. The hotel can always come up with some innovative ideas to place itself at a better position than its competitors. Natural Environment: The natural environment does not have much effect on the business of the hotel as anada,Himalayas situated in the beautiful landscape of Himalayas with natural and pollution free environment. This factor effects only when the marketers can use it for the promotion of the hotel. Legal Environment: This part includes the various rules and the policies that the hotel needs to follow in order to run the operations efficiently. These legal issues include the payment of taxes, giving proper remuneration to the staff, following of the legal government policies and others. Tax paid by tourists in India is the highest in the world, Indian hotels charge about 40% taxes compared to other Asian countries where it varies between 3% and 6%. (World travel and tourism council, 2010). Such factors as mentioned above shows the different legal requirements that are expected to be fulfilled by the hotel. Proposed Environmental Scanning System for anada,Himalayas hotel: Environmental Factor Source of Information Person Responsible Frequency Competitors Newspapers Staff/ Management Daily Guests Staff Daily Magazines Management Weekly Internet Staff/ Management Weekly Annual Reports Management Yearly Customers Customer feedback Staff Daily Staff Management Weekly Travel agents Management Monthly Regular guests Staff/ Management Monthly Internet Staff/ Management Weekly Economic Economic newsletters Management Weekly News papers Management Weekly Internet Management Weekly Average room rates Accountant/ Management Daily Balance sheets Accountant/ Management Yearly Internet Management Monthly Technologies Trade magazines Management/ Department heads Monthly Trade shows Accountant/ Management Yearly Internet Management Monthly Newspapers Management Weekly Television Management Daily The above mentioned three key areas need to be followed for the purpose of the environmental scanning. The hotel became one of the top rated hotels in the rishikesh, but due to the recession in late 2008 most of the business was lost. The above mentioned SWOT and PESTEL analysis, if followed properly, will help the business to reach high levels of business and market share. Service Concept/productivity:- Anada,Himalayas could get competitive advantage if, they properly plan and implement their supporting products. They must meet customers needs and expectation, to overbeat their competitors (Hertneneky, B,P.2006. p.g 281). In this critical stage of reviving from rescission, ananda hotel should not only concentrate on providing core product or basic product that would be food, shelter, and safety of guest. They should look upon providing augmented or supporting products, which are very important for delivering quality service and meeting expectation of guest. The augmented product includes accessibility, atmosphere, customer interaction with service organization, customers participation and customer interaction with each other (Kotler, Bowen., Makens2006 pg 307). Augmented product is important to be understood because it tells what is delivered and how is to be delivered. ananda hotel have to work seriously upon this service concept of augmented product because these product have huge impact on guest and will help to capture major portion of markets, by customer satisfaction which is key element in hospitality industry. Facilities we are providing are:- Wi-Fi internet access   ananda hotel can provide Wi-Fi anytime anywhere, whether in-room, by the pool or in other public areas sleep comfort   ananda hotel can provide ergonomically designed beds and a pillow menu with a wide range of comfort pillows. Business Centre   High speed internet access and board room style meeting rooms. Spa   21,000 square feet spa with all the required equipments. Pool Fitness Centre   ananda hotel is giving temperature controlled swimming pool for all seasons, state of the art gymnasium with personal trainers. Tailor-made food-ananda provides food as per the customer body type and famous for cooking without oil.food is inspired by ancient times and prepared with natural ingredients. Organisation:- The best part about anand,Himalayas is its staff as all staff is between the age of 21 to 35,customer oriented,friendly,well versed with the knowledge of therapies.they should have this kind of staff only as customer should feel at home and comfortable only than they will be able to enjoy the treatment. strategy:- Advertisement: it is one of the major promotional tools which can be used by hotel anada,Himalayas for promotion of their products and services. Advertisement could be one the very successful tool which can be used for increasing market share. If advertisement is well positioned and planned it could help to overcome competition and help to revive from recession (Jhon,L.2009.p.g 6). Various form of advertisement which is used for promoting its products and services could be: 1.Internet: This is one of the most widely used medium through which hotels can promote its product and services. It could be very effective in promoting products and services. 2.Printed Media: For example: magazine, journals and news papers. This is very useful because it would help promoting product among corporate clients and corporate employee. 3.Visual Media: For example: television, this is said to be very effective as it gives both visual and audio effect to guest. They can actually feel the product or services. 4.Sales promotion: They attract consumer attention and provide information that may lead the consumer to buy the product. Ananda can use sales promotion tool as to get quicker and stronger response from consumer. Various sales promotion tools which can be used could be: 5.Promotional letters to existing guests: ananda hotel can send promotional letter which includes lucrative discount offers, and various packages at discounted rates. This strategy would help ananda from recovering from recession and capturing more shares in market. Distributional Strategy: Distributional strategies which can be used by hotel ananda for capturing market share and overcome competitors could be:- 1.Trade Show: This could be very effective in distributing of products and service because trade shows are being attended by various travel agents and travel tour operator. This would help them to build cordial relation with them, in return of that we could business from them. 2.Exhibitions: these are very important in distribution of the hotels product and services as during exhibition hotel managers could get chance to interact with other hotel managers and managers of other companies to whom they could explain their product or service which could help in increasing sales revenue. 3.Airlines: magazines in airlines and airline companies could be important source for distribution of product and services of hotel. 4.Corporate Companies: Relation with corporate companies and advertisement in corporate magazine could help in promoting hotels product services. Swot analysis Strengths:- Location- situated in the green lush of Himalayas with natural flora and fauna. Heritage property Spa- the only hotel with 21,000sq feet spa and first spa hotel in the country. Cuisine-food prepared is different from routine preparation and individually designed as per the body type and cooked without oil. Weakness:- Cost- rooms are extremely expensive and not suited to domestic traveller. Limitations-hotel mainly offers spa and wellness packages ,limited to a less part of the society. Opportunities:- Govt support- attract tourists with new promotional schemes which results in higher outbound tourists. Common wealth games- as games to be held in 2010,will be a boom for the industry. Aviation hospitality- both with joint venture helps in increasing travellers by offering cheap packages. Threats:- Recession Competitors-many small hotels opened near about with cheap yoga n spa packages and it can reduce the rate of visitors to ananda. Natural hazards-like fire,flood etc. Cheap airlines packages-customer want to go international after international air fair falls down. Political issues-like service tax,labour union policies etc. Key-findings for Ananda Himalayas:- biggest strength of Ananda Himalayas right now is its brand reputation being only spa in India(which is 50%)although it has to improve on weaknesses and less productivity than its competitors. At the same time,can increase the sale or mkt share with an increase in number of people who want relaxation and better health(as it is health and wellness industry).

Charlotte Haldanes The Last Great Empress of China :: Chinese History Essays

Charlotte Haldane's The Last Great Empress of China â€Å"Never again allow any women to hold supreme power in the state. It is against the house-law of our Dynasty, and should be strictly forbidden. Be careful not to permit eunuchs to meddle in Government matters. The Ming Dynasty was brought to ruin by eunuchs, and its fate should be a warning to my people†(Haldane 259). These were the final words of the last great empress of China, Tzu Hsi. In a sense this statement was ironic. For almost 50 years this one woman ruled China with a graceful but iron fist. The Last Great Empress of China, written by Charlotte Haldane, is the story of how Tzu Hsi (1861-1908, rose to power and managed to keep it. Known by several names through out the course of her life, Tzu Hsi was intelligent, beautiful, and had a voice that could charm anyone. Chosen as an Imperial Concubine in the third class, Yehonala (as she was known at the time) took great care to win the favor of the current Empress Dowager. Her next step was to win the favor of the young Emperor Hsien Feng, which she accomplished with the help of the Chief Eunuch, who she had also won over. In her quest for ultimate power the luckiest event that befell her was the birth of her son. Because the Empress Consort Sakota failed to produce an heir, Yenonala’s son was to become the heir apparent, raising her to the position of first rank concubine. Throughout the course of her life, Tzu Hsi played her cards well, continuously increasing her power. Tzu Hsi’s thirst for power caused her to be the center of several scandals over the course of her reign. It is said that she arranged the death of the Empress Consort Sakota (also known as the Tzu An) and two influential concubines whom she deemed a threat to her authority. Not being able to accomplish these deaths on her own, Tzu Hsi turned to those closest to her, the royal eunuchs. Though the eunuchs as a rule were not to speak unless spoken to first, the Chief Eunuch, whoever he was at the time, became her closest confidant.

Dont Know Essay -- essays research papers

Everyone knows that it is illegal to consume alcohol until the age of 21. Many people are In agreement with this legal restriction. Some would even say that it needs to be raised. Why is 21 the "magical" age that makes one intelligent and mature enough to consume alcohol? Surely, some adults abuse alcohol and some teenagers would be perfectly able to drink responsibly. Many have asked the question, should the drinking age be lowered from age twenty-one to age eighteen. The national drinking age for men and woman should remain at age twenty-one. Before 1982 there was no national conformity in the laws dealing with alcohol consumption legal age. Each state had different laws and regulations set on the drinking age. In the mid-1980's this changed. "The drinking age was set by federal law in the mid-1980's mostly because of pressure from Mothers against Drunk Driving (MADD)" (Dogan 1). This gave conformity throughout the nation with a national drinking law.?????????? ????????????????????????? Today there are many arguments put forth to justify attempts to lower the drinking age. One of the most prevalent arguments for the drinking age heard is, "if were old enough to be sent to war and die we are old enough to drink alcohol" (Heffernan 1). This argument has an underlined fallacy. When an eighteen-year-old youth is drafted into the military he is subjected to many months of rigorous training and preparation for his duties as a solider. Not only is he ...

Dr. Faustus Essay: The Tragic Downfall of Dr. Faustus -- Doctor Faust

The Tragic Downfall of Dr. Faustus Christopher Marlowe's play, its genre an English tragedy of the sixteenth century, presents the tragic conflict of the Faust theme in the tradition of medieval morality plays. The concepts of good and evil in these plays and their psychological implications reflect a historical background in which the church dominates the ethical and moral concepts of their time. Faustus defies society's norms and embraces the devil with courageous desperation, fully aware of the inevitable consequences, but incapable of being satisfied with his human limitations. The play is divided into five acts, each of them representing a progressive stage of Faustus' downfall, his moral and ethical decline. In the prologue preceeding the first act, which is written in the form of a poetic commentary, Faustus is allegorically compared to Ikarus, the Greek mythological figure, through the alliteration of "waxen wings" (Prologue line 20). Ikarus' actual flight represents symbolically Faustus' intellectual endeavors to unreached heights. The melting of Ikarus' wings find their parallel in Faustus' downfall and destruction. The language used, discloses hierarchical thought pattern: scholarly pursuits are high standing in value. The closeness to the sun that causes Ikarus' fall foreshadows Faustus' destruction and his desire to become like God. This reflects the pre-renaissance understanding of social order - people are to stay in their "God-given" place in society. But the image of Ikarus' death is also to be taken literal. "Heavens conspired his overthrow" (Prologue line 21) foretells Faustus' actual death while the blame for it is being placed scornfully and s... ...t of sin, "but Faustus, in hell is all manner of delight"(II,ii,179). The struggle between Faustus' superego/good angel and his id/bad angel continue throughout the play and the possibility of achieving a balance doesn't seem to exist. In the society of the sixteenth century repressive moral standards prohibited a possible balance between ethical demands and human passions, causing psychological traumas as the reader can observe it in this play. Society of this time, forcing their limited understanding of God on people, caused thinkers like Faust to lose their chance for a supernatural experience with God that could have solved their questions. It would take another two hundred years until in the period of Enlightenment a new Faust, created by Goethe, would retain his noble character and conquer with reason the trivial attempts of Mephistopheles.

Physically Visiting the Markets and Use of Telephone/Mobile Phone

Marketing of Major Fish Species in Bangladesh: A Value Chain Analysis a power of fishries industry loaded with more documents Physically visiting the markets and use of telephone/mobile phone are the common sources of collecting market information for all value chain actors. Fellow traders are also a source of market information for the value chain actors except processing plants. Processing plant and LC paikers mainly depend on email/internet to obtain market informationMd. Ferdous Alam Research Fellow, Institute of Agricultural and Food Policy Studies, Universiti Putra Malaysia, Malaysia Md. Salauddin Palash Assistant Professor Department of Agribusiness and Marketing, Bangladesh Agricultural University, Mymensingh, Bangladesh Md. Idris Ali Mian Professor, Department of Agribusiness and Marketing, Bangladesh Agricultural University, Mymensingh, Bangladesh Madan Mohan DeyProfessor, University of Arkansas at Pine Bluff, USA November 2012 _____________________________________ A report submitted to Food and Agriculture Organization for the project entitled A Value-chain Analysis of International Fish Trade and Food Security with an Impact Assessment of the Small-scale Sector Marketing of Major Fish Species in Bangladesh: A Value Chain Analysis Table of Contents Section |Section title |Page | | |Glossary of terms |iv | | |Abbreviation |v | | |Weights, Measures and Conversions |v | | |Local and Scientific names of the species of fish considered |v | | |Acknowledgements |vi | | |Executive Summary |vii | | 1 |Introduction †¦ †¦ †¦ †¦ †¦ †¦ †¦ †¦ †¦ †¦ |1 | | 2 |Statement of the Problem †¦ †¦ †¦ †¦ †¦ †¦ †¦ †¦ |2 | | 3 |Methodology †¦ †¦ †¦ †¦ †¦ †¦ †¦ †¦ |3 | | 4 |Results and Discussion †¦ †¦ †¦ †¦ †¦ †¦ †¦ †¦ |5 | | 4. 1 |Overview of fish marketing practices †¦ †¦ †¦ †¦ †¦ | 5 | | 4. 1 |Buying and selling †¦ †¦ †¦ †¦ †¦ †¦ †¦ †¦ |5 | | 4. 12 |Grading †¦ †¦ †¦ †¦ †¦ †¦ †¦ †¦ |10 | | 4. 13 |Storage †¦ †¦ †¦ †¦ †¦ †¦ †¦ †¦ |11 | | 4. 14 |Transportation †¦ †¦ †¦ †¦ †¦ †¦ †¦ †¦ |11 | | 4. 15 |Financing †¦ †¦ †¦ †¦ †¦ †¦ †¦ †¦ |13 | | 4. 6 |Market Information †¦ †¦ †¦ †¦ †¦ †¦ †¦ †¦ |15 | | 4. 17 |Packaging †¦ †¦ †¦ †¦ †¦ †¦ †¦ †¦ |16 | | 4. 18 |Pricing †¦ †¦ †¦ †¦ †¦ †¦ †¦ †¦ |17 | |4. 2 |Fish Marketing Channels †¦ †¦ †¦ †¦ †¦ †¦ †¦ †¦ |17 | |4. 3 |Characteristics of Market Participants †¦ †¦ †¦ †¦ †¦ |21 | |4. 4 |Value addition costs by different actors †¦ †¦ †¦ â € ¦ |23 | |4. | Marketing Margin †¦ †¦ †¦ †¦ †¦ †¦ †¦ †¦ |28 | |4. 6 |Distribution of Value Addition Cost and Net Profit †¦ †¦ †¦ |32 | |4. 7 |Intermediaries Share to Consumers’ Taka †¦ †¦ †¦ |33 | | 5 |Conclusion †¦ †¦ †¦ †¦ †¦ †¦ †¦ †¦ |34 | | |References †¦ †¦ †¦ †¦ †¦ †¦ †¦ †¦ †¦ †¦ †¦ †¦ †¦ |39 | List of Tables Table |Title of tables |Page | |1 |Distribution of samples from different areas †¦ †¦ †¦ †¦ †¦ †¦ |5 | |2 |Percent of tilapia fish transacted by value chain actors †¦ †¦ †¦ |6 | |3 |Percent of Rohu fish transacted by value chain actors †¦ †¦ †¦ |6 | |4 |Percent of Catla fish transacted by value chain actors †¦ †¦ †¦ |7 | |5 |Percent of Pangas fish transacted by value chain actors †¦ †¦ †¦ |8 | |6 |Perc ent of hilsha fish transacted by value chain actors †¦ †¦ †¦ |8 | |7 |Percent of shrimp transacted by value chain actors †¦ †¦ †¦ |9 | |8 |Sources of finance of major carps, pangas, and tilapia fish |14 | | |Farmers and intermediaries †¦ †¦ †¦ †¦ †¦ †¦ | |9 |Sources of finance of hilsha fish Farmers and intermediaries †¦ †¦ |14 | |10 |Sources of finance of shrimp farmers and intermediaries †¦ †¦ †¦ |15 | |11 |Sources of market information for Farmers and intermediaries †¦ †¦ |15 | |12 |Pricing methods followed in selling fish in Bangladesh †¦ †¦ †¦ |17 | |13 |Total marketing cost of different intermediaries involved with major carps, pangs and tilapia marketing | | | |†¦ †¦ †¦ †¦ †¦ †¦ |24 | |14 |Total marketing cost of different intermediaries involved with hilsha marketing | | | |†¦ †¦ †¦ †¦ †¦ †¦ |25 | |15 |Total marketing cost of different intermediaries involved with shrimp marketing†¦ †¦ †¦ †¦ †¦ †¦ | | | | |27 | |15 |Total marketing cost of different intermediaries involved with shrimp marketing (continued) | | | |†¦ †¦ †¦ †¦ †¦ †¦ |27 | |16 |Marketing margin of Aratdar involved with major carps, pangs and tilapia marketing | | | |†¦ †¦ †¦ †¦ †¦ †¦ |29 | |17 |Marketing margin of Inter-district Paiker involved with Pangas fish marketing | | | |†¦ †¦ †¦ †¦ †¦ †¦ |30 | |18 |Marketing margin of Paiker involved with major carps, pangas and Tilapia marketing | | | |†¦ †¦ †¦ †¦ †¦ †¦ |30 | |19 |Marketing margin of Retailer involved with major carps, pangas and tilapia marketing | | | |†¦ †¦ †¦ †¦ †¦ †¦ 30 | |20 |Average net marketing margin of different intermediaries for major carps, pangas and tilapia fish | | | |m arketing in Bangladesh †¦ †¦ †¦ |31 | |21 |Average net marketing margins of different intermediaries involved with hilsha fish marketing | | | |†¦ †¦ †¦ †¦ †¦ †¦ |31 | |22 |Average net marketing margin of different intermediaries involved with shrimp marketing in Bangladesh | | | |†¦ †¦ †¦ †¦ †¦ †¦ |32 | |23 |Percentage distribution of value addition cost and profit by intermediaries and fish marketing system| | | |†¦ †¦ †¦ †¦ †¦ †¦ |33 | |24 |Share of intermediaries to in consumer’s Taka according to distribution channel †¦ †¦ †¦ †¦ | | | |†¦ †¦ †¦ †¦ †¦ †¦ |34 | List of Figures Figure |Title of figures |Page | |1 |Mode of transport used by farmers and intermediaries for movement of major carps, pangs and tilapia | | | |†¦ †¦ †¦ †¦ †¦ †¦ |11 | |2 |Mode of transport used by farmers and intermed iaries for movement of Shrimp †¦ †¦ †¦ †¦ †¦ †¦ †¦ | | | |†¦ †¦ †¦ †¦ †¦ †¦ †¦ |12 | |3 |Mode of transport used by farmers and intermediaries for movement of Hilsha †¦ †¦ †¦ †¦ | | | |†¦ †¦ †¦ †¦ †¦ †¦ †¦ |13 | |4 |Value chains of major carps, pangs and tilapia | | | |in Bangladesh †¦ †¦ †¦ †¦ †¦ †¦ †¦ †¦ †¦ †¦ †¦ |18 | |5 |Value chains of hilsha in Bangladesh †¦ †¦ †¦ †¦ †¦ †¦ |19 | |6 |Value chains of shrimp in Bangladesh †¦ †¦ †¦ †¦ †¦ |20 | |7 |Components of costs for carps, pangs and tilapia †¦ †¦ †¦ †¦ |26 | |8 |Components of costs for Hilsha †¦ †¦ †¦ †¦ †¦ |26 | |9 |Components of costs for Shrimp †¦ †¦ †¦ †¦ †¦ †¦ |26 | List of Boxes Box |Title of Boxes |Page | |1 |Gradin g practices of different species of fishes †¦ †¦ †¦ †¦ †¦ |10 | |2 |Packaging practices of fish marketing in Bangladesh †¦ †¦ †¦ †¦ |16 | Glossary of Terms |Arat |Generally an office, a store, or a warehouse in a market place from which an Aratdar conducts his | | |business | |Aratdar |Main actor in the fish distribution system.An Aratdar arranges or negotiates sales for the sellers | | |on a commission basis. He often acts as a wholesaler. He is also a main provider of fisheries credit | | |to the fishers | |Paiker/Bepari |A Paiker is a middleman in the fish marketing chain; often covers the assembly function in the chain,| | |acting as Dadandar at the same time; depending on the location sometimes also referred to as | | |wholesaler or retailer. They are also called Bepari |Nikari |A Nikari is an informer middleman who does not have the ownership of fish but sets a bridge between | | |buyers and sellers and receive commission from Farme rs and fishers | |Faria |Farias are intermediaries usually operating in the hilsha marketing process who purchases small | | |quantity of fish from fishermen far away from the market and carry it to the terminal point and sell | | |it to Aratdar or retailer | |LC Paiker |These intermediaries purchase hilsha fish from fishermen through Aratdar and export to overseas | | |market. They are authorized LC (Letter of Credit) holder to export. | |Account Holder |They are intermediary and operate in the shrimp supply chain. They act as the commission agent and | | |constitute the major profit making actor in the shrimp value chain. Account Holders are very powerful| | |as they are the party who supply shrimp to the processing plants. Processing plants are made to buy | | |shrimp from the Account holders only. |Dadan |This is a kind of loan given to the fishermen by Aratdars and mohajans (traditional money lenders) | | |on condition that fish are required to be sold to them compulsorily. Som etimes prices are | | |predetermined | |Koyal |Koyals are persons who conduct the auction for the Aratdars. They organize the auction by offering | | |initial price of the lot to the assembled buyers. They then loudly inform the prices offered by the | | |buyers before the auction participants. The process is repeated by them until final price is fixed | | |up. | Abbreviations Acronym |Full title | |FAO |Food and Agricultural Organizations of the United Nations | |DoF |Department of Fishery | |ADB |Asian Development Bank | |FGD |Focused Group Discussions | |LC |Letter of Credit | |NGO |Non-government Organizations | |Tk |Taka, Bangladesh Currency | |USDA |United States Department of Agriculture | Weights, Measures and Conversions Exchange rates (Jan 2011) 1 US dollar ($) = Tk75. 00 1 Maund = 40 Kg Local and Scientific names of the species of fish considered Local name | Scientific name | |Rohu | Labeo rohita | |Catla | Catla catla | |Pangas | Pangasius hypophthalmus | |Tilapia | Ore ochromis nilotica | |Hilsha | Tenualosa ilisha | |Giant Tiger Shrimp | Penaeus monodon . | |Giant River Prawn | Macrobrachium rosenbergii | |Vennamei (whiteleg) shrimp | Litopenaeus vannamei | | | | AcknowledgementsThe authors wish to thank the Food and Agriculture Organization (FAO) of the United Nations and Norwegian Agency for International Development (NORAD) for the technical implementation and funding respectively of the project entitled â€Å"A Value-chain Analysis of International Fish Trade and Food Security with an Impact Assessment of the Small-scale Sector†. We are also grateful to Dr. Audun Lem, Senior Fishery Industry Officer, Policy and Economics Division, Fisheries and Aquaculture Department of FAO, Rome, for providing overall administrative support in conducting the project activities. The authors express sincere appreciation to Professor Dr.Trond Bjorndal, Director, CEMARE, the University of Portsmouth, UK for his keen interest in this value chain paper. His critical comments and professional suggestions have been highly helpful in organizing the paper. Prof. Dr. Daniel V Gordon of the University of Calgary, Canada deserves appreciation for his suggestions and comments during the value chain study workshop held in Japan, which helped the authors to organize the paper. The authors express sincere appreciation to the graduate students of the Faculty of Agricultural Economics and Rural Sociology, Bangladesh Agricultural University, Mymensingh, for conducting the field surveys in various fish markets.The opinions of the participating members of the focused group discussion conducted in Khulna have been highly valuable and the authors thank them for their input. The different fish market intermediaries, who by sacrificing their valuable time, participated in the survey are also highly appreciated. Finally, the first author expresses deep sense of gratitude to the Institute of Agricultural and Food Policy Studies and the Universiti Putra Mal aysia for approving him to be involved in this project. Executive Summary Background of the project Food and Agriculture Organization (FAO) of the United Nations is implementing a research project entitled a value-chain analysis of international fish trade and food security with an impact assessment of the small-scale sector with the financial support of NORAD.The objective of the project is to achieve a better understanding of the dynamics of relevant value-chains in international fish trade and arrive at policy recommendations. The project aims at analyzing the distribution of benefits in the value-chain and the linkages between the relative benefits obtained as well as the design of the chain. The project also aims at making comparisons between domestic, regional and international value-chains with the view to understand better how developing countries can increase the value derived from their fishery resources. Twelve countries (10 developing and 2 developed countries) are parti cipating in this project including Bangladesh. This report is based on the cross section component of the value chain analysis of Bangladesh fish marketing. Objectives of the studyThe study addresses the overall fish marketing system of Bangladesh with particular emphasis to the extent of value addition during the process of marketing of rohu, catla, pangas, tilapia, hilsha and shrimp. The specific objectives of the study are to: i) identify different marketing channels and intermediaries involved therein and their roles in fish marketing, ii) determine the extent of value addition in terms of costs in successive stages of fish movement, and iii) determine marketing margins of the intermediaries. A related, complementary study deals with price transmission mechanism across seafood value chain in the country (Sapkota-Bastola et al. 2012) Location of study and dataThe study is conducted in i) Trishal, Bhaluka and Muktagaca upazila (sub-district) under Mymensingh district of north-cent ral Bangladesh, ii) Dupchacia sub-district under Bogra district of northern Bangladesh, iii) Dumuria sub-district under Khulna district of southern Bangladesh, iv) Sadar sub-district of Chandpur district of south-central Bangladesh, and v) Jatrabari area of Dhaka district. A combination of participatory, qualitative and quantitative methods is used for primary data collection. Total sample size of the study is 200 comprising of 35 Farmers, 75 brokers and marketing agents, 5 depot owner, 2 processing plants and 73 retailers. Value chains (marketing channel) The longest supply chain involves six intermediaries for live Pangas (fish farmer, nikari, paiker, aratdar, retailer and consumer).Two supply chains identified for carps and tilapia involve five intermediaries (fish farmer, aratdar, paiker, retailer and consumer) and 4 intermediaries (fish farmer, aratdar, retailer and consumer) respectively. Supply chain of hilsha comprises of six intermediaries, namely fishermen, aratdar, paiker , aratdar, retailer and consumer for the distant domestic market. Two other identified channels for hilsha marketing involve respectively five intermediaries (fishermen, aratdar, paiker, retailer and consumer) and four intermediaries (fishermen, aratdar, retailer and consumer) for the local markets. The overseas hilsha marketing channel involves four intermediaries namely, fishermen, aratdar, LC paiker and overseas consumers.Domestic supply chains for shrimp marketing involve four intermediaries (shrimp farmer, aratdar, retailers and consumer) for local market and five intermediaries (shrimp farmers, aratdar, paiker, retailer and consumers) for distant markets. Three overseas supply chains are identified for shrimp marketing. The involved intermediaries are at most six, namely, shrimp farmer, aratdar, bepari, account holder, processing plant and overseas consumer. Characteristics of intermediaries Fish farmers and fishermen are the first link in the fish marketing channels. They are the supplier of fish to the market. Nikari (informer) is a middleman who does not have the ownership of the product but establishes a bridge between buyers and sellers and receive commission from farmer @0. 50 Taka/kg in the study areas in case of major carps.Faria, another type of intermediary, is found in hilsha marketing system who purchases a small quantity of fish form fishermen far away from the market and carry it to the terminal point and sell it to aratdar or retailer in the study areas. Paiker or bepari handles large volume of fish. They purchase fish from fish farmers at farm or through aratdar in the local market and sell them to the retailers through aratdar or commission agent in secondary market. LC paiker (licensed trader/exporter) purchase hilsha fish from fishermen through aratdar and sell (export) their entire product to overseas market. Aratdars negotiate sales of fish on behalf of the producers/ seller. Aratdars arrange selling of fish through an auctioning sys tem and receive a commission. Aratdars often act as a supplier of dadan.Shrimp depot owners are the permanent shopkeepers having their own premises and staffs in markets and act as the middle functionary between farmers and commission agents. Their shops (establishments) are called ‘Depot’. This group of traders mostly offers dadon – cash as loans to farmers, in return for buying the shrimp at a pre-fixed price, which may be well below the market level. Account holders act as the commission agent and constitute the major profit making actors in the shrimp value chain. They finance paikers and farmers and give credit to the processing plants. Retailers, the last intermediaries of fish marketing channel, do not have any permanent establishment but they have fixed places to sit in the market places or wandering with hari (aluminium pot) on head from door to door. Buying and sellingFarmers (producers) sell 5-12% of rohu, catla, and tilapia directly to paikers and 85- 95% is passed on to aratdar and subsequently purchased by paiker . Only a small portion is sold directly to retailers. For pangas, farmers sell 54% to paiker directly, 46% indirectly to paiker via aratdar and only 3% to retailers. Hilsha shows a different picture where fishers sell 16% to faria directly. Most intermediaries purchase fish from aratdars. In the study, 24% goes to faria, 16% to paikar, 12% to LC paiker and 32 % to retailers via aratdars. For shrimp, major portion (65%) is sold to bepari and paiker through aratdar. Depot owner is also an important party for the farmers to sell shrimp. Paikars and retailers transact (buy and sell) most of the traded fish through aratdars.Thus aratdar is the most important intermediary in the fish marketing chains and is only involved in negotiating sales on behalf of the sellers on a commission basis. In general, farmer/fisher, aratdar, paiker, and retailers are the important intermediaries playing notable role in the marketing of fish. Account holders are intermediaries and operate in the shrimp supply chain. They act as the commission agent and constitute the major profit making actor in the shrimp value chain. Account holders play a significant role in shrimp marketing. Marketing functions Grading Grading is an important activity in fish marketing as different sizes of fish fetch different prices.Grading facilitates buying and selling of fish. Most fish are graded on the basis of size (weight). However, in the case of hilsha, location (source of capture/catch) is also a factor in the grading procedure. Hilsha harvested from river (river Padma) and from sea (called fishes from Nama’s) are often differentiated in terms of their prices. Usually, hilsha caught from Padma river fetch higher price. Fish are graded into three categories namely, small, medium and large depending on size (weight). However, weights across species vary depending on species graded. Shrimp has a different grading system than fish. Her e grading is based on number of pieces forming one kg. StoragingThe storage function is primarily concerned with making goods available at the desired time. It enables traders to obtain better prices for their products. Being a highly perishable commodity, fish requires extremely specialized storage facilities matching the seasonal demand. In the shrimp industry, only the processing plants use proper storage systems in order to be able to export to the world market. Other intermediaries use only ice to transport fishes from one place to another. Surprisingly, no refrigerated van is used in Bangladesh to transport fish. Live pangas is transported from one place to another place using water in the plastic drums. TransportingFish farmers and intermediaries use various modes of transportation such as van, rickshaw, truck, passenger bus, pickup, Nasimon (locally made pick-up type van for transporting passengers and goods), head load etc, to transfer products from the producing areas to t he consumption centres. Ice is used while transporting the fish as most carriers are non-refrigerated. Rohu, catla, hilsha and other assorted fish often are sold in the urban areas with refrigerated vans to a very limited scale by the DoF, BFDC and some private firms. Financing Most of the fish farmers/ fishermen, aratdars, paikers and are self-financed. Other sources of finance for the farmers are banks, friends and relatives, and dadon. Aratdars and paikars also borrow from banks, NGOs, and friends and relatives.However, finance of hilsha fishermen come totally from aratdar/mahajon (who provides dadan). Fishermen receiving dadon from aratdars/mohajans are bound to sell their produce to them, sometimes at predetermined prices, which in most cases are lower than prevailing market prices. Farmer, aratdar, bepari and retailer involved in shrimp transaction are self-financed. Depot owners use a combination of own fund, bank, NGO and aratdars for shrimp financing. Paikers use dadon from aratdars besides their own fund to run their business. Account holders partly and processing plant owners mostly depend on bank loans to accelerate the business operations. Market informationPhysically visiting the markets and use of telephone/mobile phone are the common sources of collecting market information for all value chain actors. Fellow traders are also a source of market information for the value chain actors except processing plants. Processing plant and LC paikers mainly depend on email/internet to obtain market information. Packaging ‘Bamboo, tied with rope and polythene is used by farmers, paikers and retailers of major carps, pangas and tilapia fish for packaging. Agents also use plastic drum to transport fish (mostly pangas) in live form. Now a day’s ‘plastic crate’ is commonly used by all types of intermediaries in Bangladesh. Steel and wooden’ box are used in hilsha fish marketing by paikers, beparis and LC paikers. ‘Box†™ made of cork sheet is widely used by Account holders and processing plant owners in shrimp marketing and LC paikers in hilsha fish marketing. Pricing Depot owner, bepari and account holder of shrimp marketing chain follow prefixed prices set by the processing plants. Farmer, aratdar, paiker, LC paiker, and processing plants practice open bargaining, auction and going market prices method for fixing price of their products in varying degree. Retailers follow open bargain for selling their fish to consumers. Value addition Value is added when products pass different stages and move from one intermediary to another.The different cost components required for successive movement of fish are transportation, basket packaging, icing, wages and salaries, aratdar’s commission, house rent, security, electricity, telephone, personal expenses, tips-donation, wastage, dadon cost, government taxation, subscription for cooperatives (for hilsha), export packaging (shrimp). Total value add ed cost per maund (40 kg) is Taka 953. 13 for carps, pangas and tilapia; Taka 3707 for hilsha and Taka 5036 for shrimp. For carps, pangas and tilapia. The top three cost components are transportation, aratdar’s commission, and icing. For hilsha, the cost items are aratdar’s commission, transportation, and basket (packaging). For shrimp, the top three cost additions are aratdar’s commission, transportation, and salaries for shrimp. Marketing marginNet marketing margins per maund of carp, pangas and tilapia for farmers, aratdars, inter-district paikers, paikers and retailers are Tk3257, Taka 54, Taka 194, Taka 337 and Taka 633 respectively. The net margins of hilsha are Taka 297 for aratdars, Taka 228 for inter-district paikers, Taka 902 for LC paiker, Taka 520 for paiker and Taka 1223 for retailers. Farmer’s net marketing margin per maund of shrimp is Taka 20366 followed by processing plant (Taka 1650), retailer (Taka 1524), paiker (Taka 1417), depot owner s (Taka 1006), bepari (Taka 720) and aratdar (Taka 201). Retailers enjoy the lion’s share of the total marketing margin. Distribution of value addition cost and profit For major carp, pangas and tilapia, major cost and profit are borne by paikers (32. 03 % of the total cost) and retailers (51. 8 % of the total net profit) . For hilsha and shrimp marketing, major costs are incurred by inter district beparis, LC paikers, paikers and fishermen but major net profits are reaped by retailers and processing plant owners . Farmers in shrimp marketing bear the major marketing cost (23. 70 % of total cost) because they have to pay the aratdar’s commission. Farmers’ share of consumer Taka Farmers’ share of the consumers prices for different fishes seem to be reasonable except for hilsha fish. Farmer received 67%, 72% and 76% share of the consumer’s Taka for major carp-pangas-tilapia, shrimp (overseas value chain) and shrimp(domestic value chain) respectively. However, for hilsha, the major share (46%) of consumer Taka goes to mahajon, and fishermen receive only 31%. Price spread per kg ranges from Taka 39. 83 to Taka 177. 50. Conclusions and recommendations The study reveals that the value chain of major carps, pangas, tilapia, hilsha and shrimp are long and very complex. Fish flows to a number of channels from the producing centers. Fish sold in a particular market may originate through more than one channel. There are involvements of many intermediaries in the channel. Involvement of some intermediaries seems to be redundant whose presence just adds a cost to the consumer and a loss to the fisher.Fish purchased by consumers in Bangladesh mostly consists of the primary product and does include limited marketing services. Non-existence of good road and transport networks with the landing (assembling) centers deprive small-scale artisanal riverine fishers to get fair price due to their inability to sell directly to the assembling points/l anding centers Contact fish farming arranged by some super stores tend to reduce the existence of number of intermediaries making the channel shorter. Bulk of the fish sold in the markets is unprocessed. An emerging new phenomenon in fish marketing in Bangladesh is the availability of fish in super markets, who are increasingly becoming important retailers.Beparies and paikers bear the most cost of marketing while retailers enjoy the lion’s share of the profit. Farmers receive relatively higher share (approximately 70%) of the retail value for all species under study except for hilsha. Though fish marketing in Bangladesh is beset with a number of problems, there have been a number of positive changes that are expected to improve fish marketing environment in the country. These positive drivers include, i) the shift from subsistence to commercial fish farming, ii) emergence of super-markets, and iii) a changing social attitude towards fish marketing, as it is increasingly cons idered as a less dishonourable job as was thought in the past.Although private bodies control the most of fish marketing, for better fish marketing, government should also play active role in providing physical facilities like refrigerated storage, refrigerated vans, good market places with related facilities like water, ice, electricity, drainage facilities and sitting arrangements etc. Development of road networks is greatly needed, which is a responsibility of the government. Monitoring needs to be done to ensure that market regulations are be strictly followed. 1. Introduction Large number of different types of water bodies both inland and marine makes Bangladesh one of the most suitable countries of the world for freshwater aquaculture. The freshwater inland aquaculture production in Bangladesh is the second highest in the world after China (FAO, 2009).The total annual fish production is estimated at 2. 90 million tonnes in 2009-10 (Bangladesh fiscal year: 1 July-30 June), of w hich 1. 35 million tonnes (46. 62%) are obtained from inland aquaculture, 1. 02 million tonnes (35. 53%) from inland capture fisheries, and 0. 52 million tonnes (17. 85%) from marine fisheries (DoF, 2010). The main production systems for freshwater aquaculture in Bangladesh are extensive and semi-intensive pond poly-culture of Indian major carps and exotic carps, which account for 80% of the total freshwater aquaculture production. The remaining 20% are mainly from catfish, tilapia, small indigenous fish and rice-fish farming (ADB, 2005). Presently, 1. million people are engaged full time and 12 million as part time in fisheries sector in the country for livelihood and trade. Another 3. 08 million fish and shrimp farmers are cultivating fish both at subsistence and commercial level (Shah and Ahmed, 2006). In Bangladesh, fish farming is currently one of the most important sectors of the national economy. Within the overall agro-based economy of the country, the contribution of fish p roduction has been considered to hold good promise for creating jobs, earning foreign currency and supplying protein. About 97% of the inland fish production is marketed internally for domestic consumption while the remaining 3% is exported (Hasan, 2001).A large number of people, many of whom living below the poverty line, find employment in the domestic fish marketing chain in the form of farmers, processors, traders, intermediaries, day laborers and transporters (Ahmed et al. 1993, Islam, 1996; DFID, 1997; Kleih, 2001a? 2001b). Traditionally, people of Bangladesh like to eat fresh fish. However, chilled and dried fish are also marketed currently in large quantities in the towns and cities. Utilization and marketing distribution of fish is around 70 % fresh fish, 25% dried, and the other forms of locally processed fish include fermented products and frozen products (Islam et al. 2006). The export market of value added products is highly competitive, involving changes in type of pro ducts, forms and packaging as well as consumer behavior.Export of fish, shrimp and other fishery products were considered as non-conventional items before the independence of the country. It has increased many-folds during the last decades and the country is earning foreign exchange to minimize the trade gap. In this case the dried coastal and marine fish, the marine finfish and organism even other than fish, could be on the top of the list of export earning items (Kamal, 1994). Bangladesh exported fish and fisheries products worth Taka 32,106 million in 2009-10 of which frozen fish and shrimp shared more than 90% of the total exports of the fishery products and attained 3. 7% of total export earnings of Bangladesh (Bangladesh Bank, 2011).Since fish production in Bangladesh is increasing over the years, its disposal pattern is very important as growers, wholesalers, retailers and consumers- all are affected due to value addition in the marketing process. For the sustainability of th ese stakeholders, fish marketing studies are very necessary. Thus, the present study is conducted to examine the fish marketing system, supply chain and value addition to determine the pulling factors for enhancing production, processing and marketing of different species of fishes in Bangladesh. 2. Statement of the Problem The value chain describes the full range of activities which are required to bring a product or service from conception, through the different phases of production and delivery to final consumers (Porter, 1980; Kapilinsky and Morris, 2000).Value-chain analysis looks at every step a business goes through, from raw materials to the eventual end-user. The goal is to deliver maximum value for the least possible total cost (Investopedia, 2011). Market chain analysis aims to provide information on profitability for the various agents along the market chain (Ferris et al. , 2001). Economic value chain analysis describes the range of activities required to bring a produc t to the final consumer and, in the case of international products, the extent to which intermediaries/agents gain from participating in the chain (Jacinto, 2004). A traditional food industry value chain consists of the producer, processor, wholesaler, exporter, importer, retailer and consumer.There are mainly three sets of reasons why value chain analysis is important (Kaplinsky and Morris, 2000). These are: i) with the growing division of labour and the global dispersion of the production of components, systematic competitiveness has become increasingly important, ii) efficiency in production is only a necessary condition for successfully penetrating global markets, and iii) entry into global markets which allows for sustained income growth – that is, making the best of globalilsation- requires an understanding of dynamic factors within the whole value chain. Fish is a highly perishable commodity and its quality deteriorates very rapidly.Therefore, its quality cannot be kep t unaffected for human consumption for a long time. Production and consumption areas are also widely separated. Consumers of this country normally like indigenous carps, shrimp, catfish and other small species as food fish. Production of cultured fish can be increased by making best utilization of the existing inland resources through modern and scientific methods of fish culture and fishing techniques. But the ultimate consumers have to depend on an effective marketing system to be able to purchase fish at reasonable prices. Similarly, successful and sustainable fish culture also depends on an effective distribution system.Analysis of value chains requires detailed micro-level data, which are not available in Bangladesh and are often difficult to obtain in most countries. The present study takes the first steps to collect primary data and to identify the marketing channels and value addition of tilapia, pangas, rohu, catla, shrimp and hilsha in Bangladesh. This study analyzes how m arket intermediaries operate along seafood value chains, and demonstrates how the revenue from seafood trade is distributed over the entire seafood value chain. This report also provides information on aquaculture/fisheries products in Bangladesh to support the statistical report linking the value chain in fish supply.Finally, this study is expected to also provide some useful information to traders, fish farmers and policy makers to help them formulate programmes and policies related to the concerned fish production and marketing. A related, complementary study (Sapkota-Bastola et al. 2012) provides an in-depth analysis of the linkage between various segments in the seafood value chains in the country. The report is organized in 5 sections. Following introduction in the first section and problem statement in the second section, the third section presents methodology followed in the study. Results and discussions are discussed in section 4. Concluding remarks and future fisheries va lue chains are provided in section 5. 3. MethodologyThe study was conducted in i) Trishal, Bhaluka and Muktagaca sub-districts under Mymensingh district of north-central Bangladesh, ii) Dupchacia sub-district under Bogra district of northern Bangladesh, iii) Dumuria sub-district under Khulna district of southern Bangladesh, iv) Sadar sub-districts of Chandpur district of south-central Bangladesh and v) Jatrabari area of Dhaka district. These areas have been identified as the most important sources for pangas (Pangasius hypophthalmus), rohu (Labeo rohita), catla (Catla Catla), tilapia (Oreochromis nilotica), hilsha (Tenualosa ilisha) and shrimp/prawn (Macrobrachium rosenbergii, Penaeus monodon, and Litopenaeus vannamei). Primary data were collected from fish market agents of Trishal, Valuka, Muktagaca and Mechua Bazar of Mymensingh district, Dupchacia and Fate Ali Bazar of Bogra district, Kharnia, Dumuria, Rupsha, 5-No. hat and Moylapota Bazar of Khulna district, Station, Pal Bazar a nd Biponibag of Chandpur district and Jatrabari, Shanir Akhra, Ajompur and Abdullahpur Bazar of Dhaka district for the study. Surveys were conducted for a period of three months from November 2010 to January 2011. These surveys involved the inspection of the study areas in terms of fish distribution and marketing systems. A combination of participatory, qualitative and quantitative methods was used for primary data collection. A total of 4 Focus Group Discussion (FGD) sessions were conducted with actors involved in fish distribution channel (1 FGD in each area). Table 1 shows the sample intermediaries from different study areas. In this study, purposive sampling technique was used for selecting the sample. Total sample size of the study was 200.The interview schedules were prepared according to the need of the objectives of the study. In order to collect data, one set of interview schedule for all actors involved in value addition process was prepared. The draft interview schedule w as pre-tested amongst a few respondents by the researcher themselves. In this pre-testing much attention was given to elicit new information which was originally not designed to be asked and filled in the draft interview schedules. Thus, some parts of draft schedules were improved, rearranged and modified in the light of the actual experiences gained from the field tests. Then the final interview schedules were prepared based on the result of the pre-test.After the collection of data they were scrutinized and carefully edited to eliminate possible errors and inconsistencies contained in the schedules while recording them. The first step was to look into the data of each and every interview schedule to ensure consistency and reliability with the aims and objectives of the study. After completing the pre-tabulation task, they were transferred to an Excel sheet from the interview schedules. In this study tabular technique was followed to illustrate the whole scenarios of fish marketing . The sum, mean, averages, percentages, gross costs and margins etc. are the simple statistical measures employed to examine the value chain analysis of different species of fishes. Table 1. Distribution of samples from different areas |Study Area and fish species | | | | | | | |Respondents | | | |Mymensingh |Bogra |Dhaka |Chandpur |Khulna | | | |Pangas/ |Pangas/ |Pangas/ |Hilsha |Hilsha |Shrimp |Total | | |tilapia/ rohu/ catla|tilapia/ rohu/|tilapia/ rohu/ | | | | | | | | |catla/ hilsha | | | | | | | |catla | | | | | | |Farmer |10 |5 | |5 |5 |10 |35 | |Paiker |15 |4 |3 | |10 |3 |35 | |Total |56 |29 |25 |20 |29 |41 |200 | 4.Results and Discussion 4. 1 Overview of fish marketing practices 4. 11 Buying and selling Fish marketing practices in Bangladesh is the combination of a series of functions or services that are performed by several institutions and market participants like marketing agents, brokers, wholesalers, retailer, exporter and manufacturer in order to transfer the product s from farm-gate to the ultimate consumers both at home and abroad. Marketing system may be thought of as the connecting link between specialized producers and consumers (Kohls, 2005). An efficient marketing system is essential for earning fair profit for the fish farmers and traders.Marketing functions may be defined as major specialized activities performed in accomplishing the marketing process of concentration, equalization and dispersion (Kohls, 2005). In the study areas, the whole marketing of fish has been broken down into various functions such as buying and selling, transportation, grading, storaging, weighing, financing, market information and pricing. The activities involved in the transfer of goods are completed through buying and selling functions. Aratdars do the functions of negotiation between buyers and sellers of fish and help them at their own business premises on receipt of commission. They do not take the ownership of the products.Tilapia fish farmers sell 85% o f their fish to paiker through aratdar, 12% to paiker directly and the final 3% to retailer. Paikers sell 77% of their fishes to retailers and 23% to retailers through aratdars. Retailers sell the entire fish to ultimate consumers. Paiker of tilapia fish purchases 92% from farmers through aratdar and 8% directly from farmers. Retailer purchases 89 % from farmers through aratdar and 11% from farmers. Consumer purchases 100% of tilapia from the retailers in the study area (Table 2). Table 2. Percent of tilapia fish transacted by value chain actors | |Purchase from (%) |Sold to (%) | |Value chain actor| | | |Farmer | |Paiker |8 |92 | | |Farmer | |Paiker |8 |92 | |Value chain actor|Farmer | |Paiker |11 |89 | | |Farmer | |Paiker |50 |50 | | |Fisher men | |Faria |100 |- |- |- |- | |Retailer |- | | |Farmer |Faria |Farmer via Aratdar|Bepari |Depot owner |AC Holder |Retailer | |Faria |100 |- |- |- |- |- |- | |Depot owner |40 |20 |40 |- |- |- |- | |Paiker |- |- |100 |- |- |- |- | |Bepari |- | - |100 |- |- |- |- | |A/C Holder |30 |- |- |50 |20 |- |- | |Processing plant |- |- |- |- |- |- |- | |Retailer |- |- |20 |80 |- |- |- | |Consumer |- |- |- |- |- |- |100 | Source: Field survey, 2010. Table 7. Percent of shrimp/prawn transacted by value chain actors (Cont†¦. | |Sold to (%) | |Value chain |Faria |Retailer via Aratdar | |actor | | | |Rohu |Weight |Large: 2. 5 kg above, Medium: 1. 0 kg to 2. 5 kg, Small: Less than 1 kg | |Catla |Weight |Large: 3. 0 kg above, Medium: 1. 5 kg to 3 kg, Small: Less than 1. 5 kg | |Tilapia |Weight |Large: 300 gm above, Medium: 150 gm to 300 gm, Small: Less than 150 gm | |Pangas |Weight |Large: 1. 5 kg above, Medium: 1 kg to 1. kg, Small: Less than 1 kg | |Shrimp |Weight |Golda: U-5, 6/8, 8/12, 13/15, 16/20, 21/25, 26/30 | | | |Bagda: 8/12, 13/15, 16/20, 21/25, 26/30, 31/40, 41/50 | |Hilsha |Weight |Large: Above 1 kg, Medium: 800gm to 1000 gm, Small: Less than 800 gm | | |Location |Catching from river, Catching from sea | Source: Field sur vey, 2010. 4. 13 Storage The storage facilities help buyers and sellers to reduce the wide fluctuation of prices between peak and lean seasons. The storage function is primarily concerned with making goods available at the desired time and enables traders to receive better prices for their products. Because of high perishability, fish requires extremely specialized storage facilities matching the seasonal demand.Only the processing plants in the shrimp industry use proper storage systems for export to the world market. Other intermediaries use only ice to transport fishes from one place to another. Surprisingly, no refrigerated vans are used in Bangladesh to transport fish. Live pangas is transported from one place to another using water in the plastic drums. If the distance is long, water is then changed twice or thrice depending on the distance. Though all intermediaries use ice during marketing, their use of ice in fish is not scientific for which quality of fish gets affected. W hile retail selling, some use ice and some do not. 4. 14 TransportationTransportation is a basic function of making goods available at proper place and it creates place utility. Perishable goods must be moved as early as possible from the producing centre Figure 1. Mode of transport used by farmers and intermediaries for movement of major carps, pangas and tilapia Source: Field survey, 2010. Figure 2. Mode of transport used by farmers and intermediaries for movement of shrimp Source: Field survey, 2010. to the consumer centre. So transportation is essential for highly perishable commodities like fish. Adequate and efficient transportation is a cornerstone for the modern marketing system (Kohls and Uhl, 2005, p. 319).In the study areas, the fish farmers and intermediaries use various modes of transports such as van, rickshaw, truck, passenger bus, pickup, Nasimon (locally made pick-up type van for transporting passengers and goods), head load etc, to transfer product from the produci ng areas to the consumption centre. Figures 1, 2 and 3 show different modes of transport used by the intermediaries to transport fish from one place to another. 4. 15 Financing The financing function is the advancing of money by someone to carry on the business. For effective operation, financing is of crucial importance in the whole marketing system of fish. The source of finance for the value chain actors in the study areas are shown in Tables 8, 9 and 10.Table 8 shows that most of the fish farmers, aratdars, paikers and retailers of major carps, pangas and tilapia are self-financed. Other sources of finance for farmers are banks, friends and relatives, and dadon. A minor portion of Aratdar’s sources of finance are banks and friends and relatives. Paikers take loan from banks, NGO and friends and relatives. In addition to the use of their own fund, retailers also borrow from NGOs and friends and relatives. Figure 3. Mode of transport used by the farmers and intermediaries f or movement of hilsha fish Source: Field survey, 2010. Table 8. Sources of finance of major carps, pangas and tilapia fish farmers and intermediaries Sources of finance |Market participants (%) | | | |Farmer |Aratdar |Paiker |Retailer | |Own fund |86 |96 |82 |76 | |Bank |9 |3 |11 |0 | |NGO |- |0 |5 |16 | |Friend and relatives |4 |1 |2 |8 | |Dadon from Aratdar |1 |0 |0 |0 | |Total |100 |100 |100 |100 | Source: Field survey, 2010.Table 9 shows that most of the fish aratdar, bepari, paiker and retailer of hilsha are self-financed. Other sources of their finance are banks, NGOs, friends and relatives and dadon. It is worth mentioning that finance of hilsha fishermen come totally from aratdar/mahajon (who provides dadan). This dadon of the aratdars /mohajans makes fishermen very vulnerable as it is tied up with conditions. Fishermen receiving dadon from aratdars/mohajans are bound to sell their produce to them, sometimes at predetermined prices which in most cases are lower than the prev ailing market prices. Moreover, they also deprive the fishers while weighing the produce. About one-fourth of the LC paikers business is run by bank loans. Table 9.Sources of finance of hilsha fish farmers and intermediaries |Sources of finance |Market participants (%) | | |Fishermen |Aratdar |Bepari |Paiker |LC Paiker |Retailer | |Own fund |3 |90 |95 |80 |74 |99 | |Bank |0 |9 |5 |10 |24 |0 | |NGO |0 |0 | |0 |2 |1 | |Friend and relatives |0 |1 | |0 | | | |Dadon from Aratdar |97 | | |10 | | | |Total |100 |100 | | |100 |100 | Source: Field survey, 2010. Table 10 shows that in the case of shrimp, most of the farmers, aratdar, bepari and retailers are self-financed. Depot owners use a combination of own funds, bank loans, NGO and aratdars for shrimp marketing. Only 20% of depot owners procure loans from banks while 5% and 3% received from NGOs and dadon giving aratdars respectively. However, a majority of depot owners use their own fund for the business. 34% of the paikers take dadon Ta ble 10.Sources of finance of shrimp farmers and intermediaries |Sources of finance |Market participants (%) | | |Farmer | | |Farmer |Depot owner |Aratdar | |Basket |Bamboo, Rope and Polythene |40 kg |Farmer, Paiker and Retailer | | | |20 kg |Retailer | |Drum |Plastic |40 kg |Farmer, Paiker | | | |20 kg |Retailer | |Crate |Plastic, Polythene |40 kg |Depot owner (shrimp), Paiker, Bepari, Account holder | | | | |(Shrimp), Retailer | |Steel box |Steel sheet |250 kg |Paiker, Bepari (hilsha) | |Wooden box |Wood, Polythene |160 kg |Bepari, Paiker, LC paiker (hilsa) | |Box |Cork sheet |40 and 20 kg |LC Paiker (hilsha), Account holder, Processing p