Monday, December 30, 2019

Why I Am A Master Degree - 840 Words

I’ve been keen on dedicating myself in preventing and controlling neurological disorders, and a professional program in neurological diseases is my aim. This is sparked by my gut-wrenchingly understanding of what my father, a patient with essential tremor, has been through. He was admitted into Sichuan University to study mechanical engineering; however, his tremble hands impeded him from sketching or writing, stultified his previous endeavors and evaporated his dreams. My father’s suffering is not an isolated case: millions of patients are plagued by these diseases. The gigantic population is taciturn and vulnerable, and their health conditions last throughout their lifetime. In hopes of improving their physical well-beings, I chose to pursue a master degree in preventive medicine. During my undergraduate study, I absorbed knowledge on basic medicine and clinical medicine, and received intensive professional training. Meanwhile, I actively took part in health researches, from assisting with the fieldwork to conducting an independent epidemiological study on air pollution and low birth weight. Through these research experiences, I learned how my professional knowledge could serve as an effective tool in investigating risk factors and providing feasible interventions with elevated compliance and decreased bias . It seems that my initial ambition is not a premature dream anymore after equipping myself with these methodological and analytical skills. Seeking to hone my skillShow MoreRelatedWhy I Am A Master s Degree At The University Of Colorado Denver s Business School1713 Words   |  7 PagesI currently do not have a clear idea of what career or even business field I want to work in. I am double majoring in Financial Management and Accounting to help maximize my career opportunities and flexibility. I do enjoy accounting but I am not sure I want to take the public accountant route which will force my life to revolve entirely around work as a result of the long hours and high replacement rates. I am taking my first finance class this semester, but I do not have enough experience atRead MoreBusiness1209 Words   |  5 PagesThe objective of this letter is to explain my motivation to study the Masters in Sustainable Development in Agriculture offered by Agris Mundus. I completed from Larenstein University of Professional Education in The Netherlands with a Bachelor Honours Degree in Agribusiness and Management. Since 2004 af ter I completed the degree program, I have gained experience in Business Management through teaching and learning. The Masters in Sustainable Development in Agriculture offered by Agris Mundus willRead MorePersonal Goals : My Professional Goals1159 Words   |  5 Pagesmotivation for pursuing a degree: My professional goals were never clear until this last year when I started my job with Marion Construction Company as an office manager. I truly feel I have found a career path that I was meant to be in and I want to be the best at it and that is why I feel that getting my masters is so important. I would love to be an HR manager or HR educator in the future and by having my masters in HR that will open those paths for me! Personal goal wise I want to be able to supportRead MoreThe Master Of Social Work Program With Walden University839 Words   |  4 PagesPersonal/Professional Goals I am interested in the Master of Social Work program with Walden University because I have always had an interest in the various aspects and components of the profession. I am interested the opportunities that a job in human services and helping profession will allow. A social work degree is accepted for a mass variety of careers and organizations. I have researched a multitude of programs that focus on Master of Social Work. After a lot of consideration Walden has myRead MoreInterview About My Working Dad Experience Essay983 Words   |  4 Pages 2015 at 7:15 pm, I met with Mr. Jeff Buzzelli at his home in Franklin Indiana. The reason for this interview was to ask about his experience working full time as a production supervisor while pursuing his master’s degree in business administration. He will be graduating with his master degree at the end of the fall semester. He has recently relocated to Franklin, Indiana from Minnesota to work as a plant superintendent at Firesto ne Building Products in Beech Grove, Indiana. I met Mr. Buzzelli threeRead MoreMy Ideal Future1484 Words   |  6 Pagesperseverance. What will it look like? I would describe my ideal future by having the career that I want to have. I want to be a Doctor of Physical Therapy who is working with famous athletes or with NBA players. I want to have a husband who is a god fearing person, who respects me and loves me so much with a good career too. And we will have kids, as much as we can afford to have. Have a good place to live which is close to our relatives and immediate family. I also describe my future that my futureRead MoreMy Career As A Nurse Essay1153 Words   |  5 Pagesencounter different people that will leave imprints in our career. Some of them will lift you up and some will bring you down. The person that I am sharing with you is someone that inspired me to forgo my pursue of my Master’s degree. The reason I picked this person is because she isn’t only a mentor, but someone that I look up to and rely on when I have questions. As a young registered nurse, we need someone to lean on especially when working the night shifts. Resources are scarce at nightRead MorePersonal Statement On Social Work1740 Words   |  7 Pagesmany love helping people, empowering them at the same time is my ultimate goal. Throughout this essay, I hope to show how vital it is for me to obtain a Masters in Social Work. I will be doing this by presenting my experience and relationships that have influenced my selection of the social work career, my understanding of the responsibilities of the profession, my role and responsibilities that I assume in the profession, my reasons for selecting the program and thoughts, and thoughts on how the missionRead MorePersonal Statement905 Words   |  4 PagesDelzetha E. Sinclair Smith Masters of Arts in Teaching, BSc. (hons.) Education, Diploma in Teaching PROFESSIONAL GOAL STATEMENTS DEGREE/SPECIALISATION: Ed.D. –SPECIAL EDUCATION PERSONAL/PROFESSIONAL GOALS: A philosopher once wrote that learning is dynamic; and as such graduate school became a natural progression. Having read for a Masters Degree in teaching, this part of the journey translates into me eventually owning and operating a school that will cater for the whole child, withRead MoreCollege Of Flint Online Program828 Words   |  4 Pages I am a recent graduate of Baker College of Flint online program, earning both my Associates and Bachelors degree in business administration majoring in Human Resource Management. For the past twenty five years I have been working as an operations manager. Today I work for a non profit organization overseeing a team of twenty employees. I graduated high school at age sixteen; looking back, I didn’t think I had too many options when it came to continuing my education. I grew up as the youngest

Saturday, December 21, 2019

The Battle Of The Civil War - 1073 Words

The Civil War was a war that was thought to would have lasted no longer than ninety days. After all was said and done, the war lasted more than four years and claimed tens of thousands of lives of both The Union and The Confederate States. There were several battles fought on Northern and Southern soil, battles that forced bloody mortal combat between brothers in the fight for equality amongst all men. It tested the strength of the foundation that the United States was built upon. The Civil War was the first war that was documented both by the writings of the men and women involved in the war, and by photographers who were able to capture the true, raw emotion of life on the battlefront. The best way to learn about the Civil war is by exploring and learning about the brave people who sacrificed so much for their respective causes whether it be to liberate slaves from their masters and strengthen the Union, or to defend a newly founded Confederate states who fought to preserve their w ay of life in South. The men fighting in the Civil War endured very harsh conditions. The soldiers on both sides not only had to witness bloody carnage on a daily basis, but also had to cope with subpar living conditions such worm infested rations and the spreading of diseases among the camps. Soldiers sometimes had to march hundreds of miles with 40 pound packs on their backs. I found very interesting through my reading of the material that soldiers only carried half of a tent and had toShow MoreRelatedThe Battle Of The Civil War1127 Words   |  5 Pagesshaken by the Civil War because some states wanted to separate themselves from this unity that had lasted for approximately 100 years. The American Civil War is a historic affair and one of the bloodiest battles in history of the US (Engle, Krick, 2003). It is considered one of the bloodstained happenings in the history of the US because more than 600, 000 people died. A majority of this number were soldiers. This fatal battle happened between the ye ars 1861 to 1865. The Civil War emerged becauseRead MoreThe Battle Of The Civil War Essay1424 Words   |  6 PagesThroughout the years 1861 to 1865 the American Civil War took place and it is known as Americas bloodiest war. The cause of the Civil war was the debate between free states and slave states over the government trying to prohibit slavery. In 1860 Abraham Lincoln became president of the United States and ran on the platform to keep slavery out of the new unclaimed territories of the United States. Once Lincoln became president seven southern states seceded from the Union ultimately creating the ConfederateRead MoreThe Battle Of The Civil War1666 Words   |  7 PagesThe Civil war was one of the biggest turning points in United States history. The nation’s failure to compromise on the subject of slavery led to an outbreak of war. Battles such as Gettysburg, Vicksburg, and Shiloh led to what we know of today as a free nation. Great technological advancements in weaponry led to mass c asualties among both north and south, often making death inevitable. Those who bravely served and those who were forced to serve lived a life of fear, starvation, and commitment toRead MoreThe Battle Of The Civil War1191 Words   |  5 PagesWhen the Civil War started both sides thought the war would be over by Christmas. But little did they know this small war would turn into the deadliest war in American history. The Civil War was fought between the Confederacy and the Union. The Confederacy was consisted of Southern states that did not agree with the views of the Union states. After years of sectional differences in the United States between the north and south, tension between the states grew and a war between the north and southRead MoreThe Battle Of The Civil War960 Words   |  4 PagesHave you ever wondered why the Civil War happened or why it was so substantial to American History? What was the battle that changed it all; that made it the history it is today? Many people have made speculations on the causes of the war and what the major turning point was, but cannot really narrow it down. In James McPherson’s Crossroads of Freedom: Antietam he points out the pivotal moments in American history that led up to and changed the Civil War, so that the reader can get a better insightRead MoreThe Battle Of The Civil War1197 Words   |  5 PagesMarianna, FL. The battle will be virtually unknown in the history of the Civil War, but its success marked the longest successful incursion of Union troops into Florida (Cox, 2014). This raid had two goals; the first was to rescue the reported Union prisoners and the second was to liberate and enlist any slaves that were found along the route (Calvin, 2014). The prisoners were not located, but more than 600 slaves were liberated along their route (Cox, 2014). The subsequent battle did not last longRead MoreThe Battle Of The Civil War1163 Words   |  5 Pageshad already decided to secede from the Union. Those 7 states started the Confederate States of America, run by their own President, Jefferson Davis. This same issue was the catalyst for the Civil War which started on April 12, 1861. One of the major and well-known battles of the Civil War was the Battle of Gettysburg. It was on this backdrop that Abraham Lincoln delivered a speech that is â€Å"universally recognized by historians and scholars alike as the most famous and most important speech everRead MoreThe Battle Of The Civil War1233 Words   |  5 PagesIt is evident that the Civil War helped shape America into the country it is today. The strong factional division -based on slavery- between the Union and the Confederacy guaranteed certain achievements of both sides. Much of what we consider history today remains a part of the outcome from these multiple bloody battles. Activist John Muir of the Civil War-era stated, â€Å"the traces of war are not only apparent on the broken fields, burnt fences, mills, and woods ruthlessly slaughtered, but also onRead MoreThe Battle Of The Civil War1133 Words   |  5 Pagesfierce battles were fought to secure the rights and freedom of both men and women, irrespective of their religion, gender, and race. Of all of the battles, the American Civil War stands out. Divided into the Union and the Confederacy, the American civil war broke out after the southern states seceded due to slavery that spread in many parts of the country. The Civil War began in the year 1861 and ended four years later. The end result was the Union becoming victorious in 1865. The Civil War was aRead MoreThe Battle Of The Civil War1736 Words   |  7 PagesAbstract: As the first major battle of the Civil War the First Battle of Bull Run was an end to the illusions of a quick war and instead offered a first glimpse into the long and bloody four-year struggle the Civil War would become. In this paper the battle and its many repercussions across the political, social and military spectrum of the Union and Confederacy will be explored. Background: With the formation of the Confederate States and the outbreak of hostilities at Ft. Sumter only a few months

Friday, December 13, 2019

Final Paper on Managerial Accounting Free Essays

On this small plot of land in the middle of a bustling city called Bacolod, in the Negros Occidental province of the Philippines, lies home to the family of Jose and Teodula Tamera. Located on 79 Lacson Street, this place was especially home to one of their sons, Robin Tamera. After years of decadence in this little spot called home, Robin found himself working in Ontario, Canada. We will write a custom essay sample on Final Paper on Managerial Accounting or any similar topic only for you Order Now It was there that the inspiration to keep the property’s memories alive was sparked. He had a desire to keep this lot not only as a memorial keepsake for himself, siblings, and relatives, but first and foremost as a reminder of his parents’ love and care. Robin Tamera’s concept was to open a very humble place for all to stay in Bacolod City, whether they were local or foreign visitors. He wanted a hotel that incorporated and adapted all of the finest amenities that other places in the world could offer. In 2006, after years of investment and construction, Robin’s desire became a reality after converting their property to a bed and breakfast place. â€Å"The Tamera Plaza Inn† became not only a place to stay, but a memorial and tribute to the Tamera Family. The Inn offers overnight lodging and meals. It includes 1 Superior room, 8 De Luxe rooms , 6 standard double rooms, 5 standard single rooms, a function room, all air-conditioned with cable TV services. The Tamera Plaza Inn has 30 full time employees to date. Meanwhile, the inn faces very serious seasonal customer fluctuations. The average number of tourists in Bacolod is 70,000 per year, majority of which are during Summer and in October during the MassKara festival. The inn has about 2 % of these tourist choose them for accomodations. Although the place has no rental costs and the expenses in the contsruction of the inn has already been acquired, the inn has an opportunity to increase its profitiability. Below is the the cost allocation per year: For the purpose of this paper, Activity-Based Costing will be used to analyze the inn’s profitability and to present a recommendation. In Table 1, Activities Analysis and Assignment of Activities to Products (lodging and dining) by activity drivers. Labor, material and utility costs traced to activities are shown in columns (1)-(3) of table 2. Columns (4)-(11) present detail about how activities are allotted to each product by drivers. For example, the driver of the cleaning activity is the true cleaning time which is total 3061.6 hours. Using the driver to trace the cleaning activity to the two products separately, and assigning 2651.4 hours and 410.2 hours respectively, of cleaning time, the driver can allocate PHP 46,611 to lodging and PHP 7,212 to dining. Finally, adding all the allocation activities costs in each product we can get the total activity costs. The total product cost is the combination of the total activities costs, direct material costs, and outsource costs (laundry and transportation) in each product. Unit product cost is defined as the total product cost divided by the total number of customers. The unit product costs of lodging and dining are PHP 340.67 and 71.31 per customer respectively for a year. The lodging and dining products of The Tamera Plaza Inn represent two market segments. After applying ABC to the The Tamera Plaza Inn case, the unit costs of each of the Inn’s products in two market segments are clear. The cost information acquired from ABC in this case will be useful to the owners for marketing strategy, decision making and cost-volume-profit analysis. Table 1. In the second stage, all activities costs in the five activities centers are assigned to the three country inn’s products. Table 2 shows activities analysis and the assignment of activities to products by activity drivers. Labor, material and utility costs traced to activities are shown in the second to fourth column of table1 while fifth to tenth columns present detail about how activities are allotted to each product by drivers. For example, the driver of the cleaning activity is the cleaning time which is total 6810.6 hours. Using the driver to trace the cleaning activity to the three products separately, and assigning 2651.4 hours, 3749 hours and 410.2 hours respectively, of cleaning time, the driver can allocate NT$ 46,611 to lodging, NT$65,904 to hot spring use, and NT$7,212 to dining. Finally, adding all the allocation activities costs in each product we can get the total activity costs. The total product cost is the combination of the total activities costs, direct material costs, and outsource costs (laundry, hot spring water) in each product. Unit product cost is defined as the total product cost divided by the total number of customers. The unit product costs of lodging, hot spring use and dining are NT$ 306.21, NT$31.64 and NT$ 67.28 per customer respectively in the busy winter seasons. The lodging, hot spring use and dining products of this country inn represent three market segments. After applying ABC to the country inn case, the unit costs of each of the country inn’s products in three market segments are clear. The cost information acquired from ABC in this case is extremely useful to the inn’s owners (managers) for marketing, decision making and cost-volume-profit analysis. Table 1 Monthly Costs of Resources Resource life time Replacement value Capital costs Cost per month Rent-a-land 30 ï ¼  ï ¼  700,000 Owner’s lands 30 150,000,000 13,324,092 1,110,341 Buildings 30 16,050,000 1,425,672 118,806 Personnel Number Total Costs Cost per month Full time staffs 23 9,060,000 755,000 Part-time staffs 13 2,448,000 204,000 Managers 2 1,320,000 110,000 is the general manager. Meanwhile, the inn faces very serious seasonal customer fluctuations. The average volume of customers for hot spring use  can come to a maximum of 58,048 persons monthly in the winter season and a reaches minimum of 18,311 persons in the summer season. In addition, this hot spring country inn bears a heavy space and land costs due to the high cost of buildings and land in Taipei. The monthly costs of rent, lands, buildings and labor are showed in table 1. This inn doesn’t use any activity-based costing method in its accounting system except for the traditional one. Since activity-based costing can be very complex and time consuming, and even less in tourism industry, it is not widely applied in the manufacturing industries in Taiwan (Chen, 2001, p. 52). It is recognized that partial activity-based costing can be used to enhance rather than totally replace the accounting system when the company finds it too difficult to implement full-scale ABC-based accounting. Some companies also complain that the cost of ABC’s administrative and technical complexity, and of continuously generating activity data, exceeds any benefits subsequently derived from it, so that they reject proposals to implement ABC to their companies. Nevertheless, many firms still find they have success in cost reduction, product pricing, customer profitability analysis and output decisions when they adopt ABC (Chenhall and Langfield-Smith, 1998; Clarke et al., 1999; Innes and Sinclair, 2000; Cotton et al., 2003). Our traditional accounting cost information was gathered from 1 November, 2003 to 30 December, 2003. The figures for customers’ volume were acquired from the mean of the number of customers in these two months. In order to obtain a more accurate picture of Table 2 Activities Analysis and Assigning Activity to Product Using Activity Drivers Resource Labor Materiall Total Quantities of Drivers Total Unit cost per Product cost Activity Utility Cost Lodging Spring Dining quantity activity driver Lodging Hot-Spring Dining Cleaning 99,572 20,155 119,727 2,651.4 3,749 410.2 6810.6 17.58/hr 46,611 65,904 7,212 (10.57%) (3.67%) (0.32%) Changing 1,455 607 2,062 960 0 0 960 2.15/hr 2,062 0 0 sheets (0.47%) (0%) (0%) Washing 32,225 22,196 54,421 830 1,832 188.6 2,851 19.09/hr 15,849 34,972 3,600 (3.59%) (1.95%) (0.16%) Clear up 91,475 21,623 113,098 0 0 10,710 10,710 10.56/number 0 0 113,098 (0%) (0%) (5.06%) Check on 5,454 2,276 7,730 450 0 0 450 17.17/number 7,730 0 0 (1.75%) (0%) (0%) Ordering 54,451 1,994 56,445 0 0 11,203 11,203 5.04/number 0 0 56,445 (0%) (0%) (2.52%) Carrying 75,220 2,754 77,974 0 0 103,754 103,754 0.75/number 0 0 77,974 (0%) (0%) (3.49%) Re-supply 4,320 2,437 6,757 20 436 4 460 14.69/hr 294 6,404 59 (0.07%) (0.35%) (0.00%) Cooking 297,968 58,945 356,913 0 0 2,010 2,010 177.57/hr 0 0 356,913 (0%) (0%) (15.96%) Purchasing 73,886 605 74,491 18.5 24 198 240.5 309.73/hr 5,730 7,434 61,327 (1.30%) (0.41%) (2.74%) Check in 263,806 90,647 354,453 232.47 1,891.67 692.5 2,816.64 125.84/hr 29,255 238,051 87,147 /out (6.64%) (13.26%) (3.90%) Admini- 36,608 1,049 37,657 210 779.2 102 1,091.2 34.51/space 7,247 26,890 3,520 strative (1.64%) (1.50%) (0.16%) Marketing 6,160 176 6,336 1,440 56,750 33,240 91,430 0.07/person 100 3,933 2,303 (0.02%) (0.22%) (0.10%) Accounting 26,400 756 27,156 1,440 56,750 33,240 91,430 0.297/person 428 16,855 9,873 (0.10%) (0.94%) (0.44%) Renting 700,000 251.96 1,385.80 461.94 2,099.7 333.38/space 83,999 461,999 154,002 (19.05%) (25.73%) (6.89%) Depreciation 1,229,147 251.96 1,385.80 461.94 2,099.7 585.39/space 147,495 811,236 270,416 (33.45%) (45.18%) (12.09%) Total 1,069,000 226,220 3,224,367* Total activity cost 346,800 1,673,678 1,203,889 (78.65%) (93.21%) (53.83%) * All activities in column (3) added Direct material cost 61,137 116,843 1,032,498 (13.87%) (6.51%) (46.17%) Outsource laundry 33,000 (7.48%) Hot-spring water 5,049 (0.28%) Total product cost 440,937 1,795,570 2,236,387 Total customers 1,440 56,750 33,240 Unit product cost 306.21 31.64 67.28 Allocated resource costs, working sampling (Tsai, 1996) is used to estimate the percentage of time spent on each of various activities for each staff member and manager. In this way an adjusted percentage of personnel time spent on each activity can be obtained. In the first stage, resources in this country inn are assigned to all activities in five activities centers by resource drivers. In the second stage, all activities costs in the five activities centers are assigned to the three country inn’s products. Table 2 shows activities analysis and the assignment of activities to products by activity drivers. Labor, material and utility costs traced to activities are shown in columns (1)-(3) of table 2. Columns (4)-(11) present detail about how activities are allotted to each product by drivers. For example, the driver of the cleaning activity is the true cleaning time which is total 6810.6 hours. Using the driver to trace the cleaning activity to the three products separately, and assigning 2651.4 hours, 3749 hours and 410.2 hours respectively, of cleaning time, the driver can allocate NT$ 46,611 to lodging, NT$65,904 to hot spring use, and NT$7,212 to dining. Finally, adding all the allocation activities costs in each product we can get the total activity costs. The total product cost is the combination of the total activities costs, direct material costs, and outsource costs (laundry, hot spring water) in each product. Unit product cost is defined as the total product cost divided by the total number of customers. The unit product costs of lodging, hot spring use and dining are NT$ 306.21, NT$31.64 and NT$ 67.28 per customer respectively in the busy winter seasons. The lodging, hot spring use and dining products of this country inn represent three market segments. After applying ABC to the country inn case, the unit costs of each of the country inn’s products in three market segments are clear. The cost information acquired from ABC in this case is extremely useful to the inn’s owners (managers) for marketing, decision making and cost-volume-profit analysis. TAMERA PLAZA INN Date Established: March 2006 #79 Lacson St., Bacolod City Tel No. 432-1708; Fax: 709-0886 Manager: Dina Serfino E-mail: tameraplazainn@yahoo.com Classification: Economy Class No. of Rooms: 20 Rates: Superior 1 1,500.00 Deluxe 8 1,300.00 Standard Double 1,100.00 Standard Single 900.00 Extra Matress 250.00 Extra Person 100.00 Last Updated: September 11, 2013 Rates are subject to change without prior notice How to cite Final Paper on Managerial Accounting, Papers

Thursday, December 5, 2019

Classic College Portrayal free essay sample

# 8230 ; Essay, Research Paper Animal House: Authoritative College Portrayal or Inspiration to make Something Dumb? The frequently considered authoritative National Lampoon s film Animal House is a raunchy, crazy comedy about a assorted aggregation of pupils belonging to the Delta fraternity at Faber College back in the early 60 s. The narrative line has been used over and over: pupils are imbibing, a job arises, the pupils drink some more, and so they figure out a manner to get the better of the system and win back their pride. Movies such as PCU and National Lampoon s Senior Trip portion this common narrative line as good. The accent on the pupils imbibing and moving wildly takes centre phase from about the beginning of the film and continues through the last frame. Is this such a good thought? With images like this will pupils seek and populate up to the brainsick jokes portrayed in the film under the feeling they won t be badly reprimanded? Normally people see films like Animal House while they are still in high school, a clip when they are most likely to be influenced by images seen in films. Sing things like John Belushi s character Bluto imbibing beers out of a two liter vino glass and nailing beer tins into his caput could be an influence for people to go partying alkies. Besides, the film takes two characters, Flounder and Pinto, and portrays them as geeks. When they try and pledge Omega ( a clean cut and dry fraternity for the prep childs ) they are blatantly denied, nevertheless when they get down the street to the Delta house they are fed beers and made pledges. About as if to state if you re a also-ran imbibe some beers and acquire wasted. There is the distinguishable possibility that insecure high schoolers may see this film and finally turn to alcohol and a life style that involves separating excessively much to do themselves fit in one time at college. While some might reason that some of the stunts in Animal House are so pathetic that it is unlikely they could of all time happen in existent life ( take D-Day siting the bike up to the 2nd floor of the Delta house for illustration ) , existent college pupils, who at times are about as out of control as the Delta crew, are being encouraged to seek and make the improbable to do their college experience every bit memorable as the film. Haven t you ever wanted to travel to a Togo party ( or have you already been ) ? Or get down a tremendous nutrient battle in the cafeteria? With a small spot of inspiration from a film like Animal House, possibly person might acquire the impulse to make something they might non hold otherwise done, and worst of all, they might make it ignorant to the regulations that apply in the existent universe ( get downing that nutrient battle will be you your repast program, for illustration ) . The sum of beer and intoxicant consumed in the film is unbelievable ( as is the sum that gets wasted by holding bottles thrown into walls ) . At one point Bluto really drinks an full bottle of Jack Daniel’s in one giant gulp ( see the screen page ) . It is images like this, along with the attitude towards imbibing that encourages foolhardiness among college pupils. My advise to you is to get down imbibing to a great extent. You better listen to this adult male, he s pre-med. Bluto and Otter to Stagger after his brother s auto got wrecked -Time: 01:21:10 Along with the intoxicant, Animal House has college jokes: buffooneries and other random things that college pupils purportedly do for merriment. From the first midnight tally to the residence halls to wake the pledges up with fire asphyxiators till the expansive eventually where Delta destroys the town of Cottage Grove, Animal House portrays college cats as loony, pantie raiding, Equus caballus stealing misfits. The Delta pack engages in many mindless Acts of the Apostless, most of which, harmonizing to manager John Landis, were based upon true anecdotes from the manufacturers and authors. These Acts of the Apostless of mischievousness have been, and go on to, reenacted by existent college pupils across the state. Most every school has at least one toga party, many have frat houses similar to Delta ( run down houses, abused on many occasions by intoxicated pupils ) , and one school has even crowded into an empty parking batch have oning togas to imbibe and sing Louie, Louie while co ncocting the universe s largest assorted drink ( as was the instance at the University of Wisconsin ) . By utilizing bogus intoxicant in all ( or possibly merely some ) of the scenes in Animal House the film can hold it s characters drink more so any existent individual of all time could ( one time once more, Bluto and the bottle of Jack ) . This encourages binge imbibing among pupils, if the college childs in the film are thumping a instance of beer a dark, why can t we, the existent pupils? Besides, the route trip sense shows four of the chief characters hop in a auto with a flat of beer ( about 50 beers ) , the following forenoon tins are strewn about, presumptively consumed in the dark while on the route. These negative images of intoxicant persuade more and more people, college age and younger, to devour larger sums of intoxicant in more unsafe environments. The effects on college pupils is obvious, films such as Animal House have a big group of followings: people seeking to do their ain college homes carnal houses. Peoples who hold at least one toga party every twelvemonth. Peoples who go out of their manner to acquire hostilely drunk at dark and imbibe all twenty-four hours ( much like Bluto ) . The film Animal House has decidedly changed the manner college pupils live by act uponing them to basically go animate beings. 33e

Thursday, November 28, 2019

International Marketing free essay sample

Assignment Two: AMB336 Internet International Marketing Students are to present a research report on the implications of Internet technology in the international marketing of the firm. More specifically, the impact of the Internet on international marketing performance indicators such as sales from international customers has become clear (Mathews, Healy and Wickramasekera 2011). International marketing managers must be aware of this changing environment and the impact on marketing activities in international markets such as â€Å"the consumer experience†. Students are to draw upon the literature to highlight key areas where change is altering the international marketing activities and performance of the firm, as per the scenario and context below. Criteria reference assessment (CRA) is available through Blackboard. Scenario: A well-established (1975) Domestic Australian Beach Wear Company (Australia Beach clothing co. ), recently received some sales orders from international clients in the UK. The international marketing manager believes the Internet will enhance the firm’s ability to generate profits, but is unsure how. We will write a custom essay sample on International Marketing or any similar topic specifically for you Do Not WasteYour Time HIRE WRITER Only 13.90 / page Can you help analyse and evaluate how the Internet might assist the firm in the international marketing activities of their swim wear in the UK (United Kingdom)? Research Question: How has the Internet influenced international consumer behaviour in the UK (United Kingdom)? How might this change affect the marketing activities and performance of the firm in this market? Student Note: Context means: 1. The Company. 2. UK market 3. Internet marketing. Tutorials (6 amp; 8), readings and lectures (9) will assist students in how to complete assessment 2. Assignment Two structure: Please follow the structure 1. Executive summary Summary of the main findings: What are the main findings in the investigation? * (Do this last! ) (200 words approximately) 2. Analysis: Review the literature and industry publications: What are the main opportunities for the Internet in this case? What are the challenges for the Internet in this case? * 2-3 core ideas in each section with the support of research (journals and other industry publication) (800 words approx. ) * Make sure you are drawing your ideas from the literature 3. Evaluate and recommendations What were the main ideas and that have the most influence on the Internet international marketing for this firm (Swim Wear) in this market (UK)? * What is your recommendation: what Internet marketing activities might work best and why? Be creative! (500 words approx. ) Note: You must put the word count in the CRA header References Mathews, S. , Healy, M. and Wickramasekera, R. 2012 The Internetalisation of information, knowledge, and interaction components of the firms internationalisation process†, Journal of Marketing Management (JMM) International Marketing free essay sample Two: AMB336 Internet International Marketing Students are to present a research report on the implications of Internet technology in the international marketing of the firm. More specifically, the impact of the Internet on international marketing performance indicators such as sales from international customers has become clear (Mathews, Healy and Wickramasekera 2011). International marketing managers must be aware of this changing environment and the impact on marketing activities in international markets such as â€Å"the consumer experience†. Students are to draw upon the literature to highlight key areas where change is altering the international marketing activities and performance of the firm, as per the scenario and context below. Criteria reference assessment (CRA) is available through Blackboard. Scenario: A well-established (1975) Domestic Australian Beach Wear Company (Australia Beach clothing co. ), recently received some sales orders from international clients in the UK. The international marketing manager believes the Internet will enhance the firm’s ability to generate profits, but is unsure how. We will write a custom essay sample on International Marketing or any similar topic specifically for you Do Not WasteYour Time HIRE WRITER Only 13.90 / page Can you help analyse and evaluate how the Internet might assist the firm in the international marketing activities of their swim wear in the UK (United Kingdom)? Research Question: How has the Internet influenced international consumer behaviour in the UK (United Kingdom)? How might this change affect the marketing activities and performance of the firm in this market? Student Note: Context means: 1. The Company. 2. UK market 3. Internet marketing. Tutorials (6 amp; 8), readings and lectures (9) will assist students in how to complete assessment 2. Assignment Two structure: Please follow the structure 1. Executive summary Summary of the main findings: What are the main findings in the investigation? * (Do this last! ) (200 words approximately) 2. Analysis: Review the literature and industry publications: What are the main opportunities for the Internet in this case? What are the challenges for the Internet in this case? * 2-3 core ideas in each section with the support of research (journals and other industry publication) (800 words approx. ) * Make sure you are drawing your ideas from the literature 3. Evaluate and recommendations What were the main ideas and that have the most influence on the Internet international marketing for this firm (Swim Wear) in this market (UK)? * What is your recommendation: what Internet marketing activities might work best and why? Be creative! (500 words approx. ) Note: You must put the word count in the CRA header References Mathews, S. , Healy, M. and Wickramasekera, R. 2012 The Internetalisation of information, knowledge, and interaction components of the firms internationalisation process†, Journal of Marketing Management (JMM) International Marketing free essay sample These are the factors which the business counterparts should look into seriously. Other thing that important for Secret Recipe before enter the new market in UAE, they also should concern about the Microenvironment. In this paper, we found some strength and opportunity of Secret Recipe such as good brand name as the strength and certification of â€Å"Halal† which Secret Recipe has can be the opportunity for them to enter the market, because UAE is a Muslim country so certification of â€Å"Halal† is very important if they want to enter UAE market. As a leading and largest cafe chain in Malaysia, with Halal certification awarded by Jabatan Kemajuan Islam Malaysia (JAKIM), Secret Recipe is committed to continue to adhere to the standards of preparation of all food and processing plant in the restaurant in accordance to the regulatory guidelines including HACCP and VHM guidelines. In a short period of thirteen years, Secret Recipe has experienced a rapid growth of over 250 cafes throughout the region. We will write a custom essay sample on International Marketing or any similar topic specifically for you Do Not WasteYour Time HIRE WRITER Only 13.90 / page Now, Secret Recipe continuously strives to surpass its own accomplishments and to be recognized as a leader in the industry. . 1 BACKGROUND amp; SITUATION ANALYSIS Secret Recipe is a cafe chain which made up from different stakeholders. The stakeholders are Secret Recipe’s shareholders, customers, government, employees, activist, media and supplier. Secret Recipe has quite a lot of franchises in Asia market but only has one franchise in Middle East market which is Pakistan. In order to penetrate in-depth into Middle East market, Secret Recipe decided to open a new franchise in new Middle East country which will be in United Arab Emirates (UAE). In recent years, UAE has become one of the developed countries. It can be proved by its natural resources such as oil and gas. Other than that, service, tourism, trade have become their mainstay as well. However, to observe more about what factors has been influencing in their development, PEST analysis has been given. 2. 0 PEST ANALYSIS 2. 1 Political Factor By starting a new business in UAE, company should take extra precaution on the political issue of the country. The company needs to comply with trade rules which have been implemented by government. One of the rules is the company has to know exactly what kind of products or services that will be marketed. Besides that, there is an excess of politics that existed in the UAE; where government highly focused on their economy and political stability which also excites a lot of FDI in the country these can be seen from the pace of development that paralleled with the number of foreign workers in the country. 2. 2 Economic Factor UAE is a high income country where it economy is the world 33 largest according to the World Bank. Figure 1 Based on the figure 1, the GDP in UAE growth rapidly from year 1999 to 2008 but decline in year 2009 because of the world financial crisis but it recover rapidly from -2. 7% to 3. 2%. Figure 2 Based on the figure 2, the PPP of UAE also growth rapidly from year 1999 to 2010. As the GDP and PPP of UAE continually growth which may benefit to Secret Recipe because it show that the consumer tend to spend more. 2. 3 Social Factor The population of the UAE is about four million while the population growth rate is 3. 282%. While the primary language usage in the country is English, but there are some other languages which also can be used. In term of religion, the majority population in the UAE are Muslim, however in the recent time Christianity has grown in popularity paralleled with the number of foreigner in the country. It will be opportunity for Secret Recipe, because both of the home and host country have some similarities. So it will be easier for Secret Recipe to enter the market. 2. 4 Technology Factor In term of technology, UAE is technically advanced and it is vastly become one of the leaders in technological field. It can be seen from the internet users in UAE, there are a total of 78% (CIA, 2009) of population active in the internet network. Additionally, UAE owned many of state-of-the-art infrastructures and buildings like Burj al Arab which is known as the most luxurious hotel. 3. 0 MICRO ENVIRONMENT ANALYSIS 3. 1 Strength and Opportunity Secret Recipe was established in 1997. These 14 years of experience provide a good benchmark in standard and a strong brand advantages. Secret recipe has a 14 years’ worth of good history and experience in its culinary adventure. They gain a lot of recognition through awards and achievement not only in Malaysia but overseas as well. These strengthen brand power significantly. Furthermore, the restaurant was certified â€Å"Halal† since it is first commence. So with such certification they have the upper hand of experience which mean they did not have to put much effort in adapting and expanding in countries like Indonesia or Pakistan, which practically means less money spend in adaptation and implementation in the Muslim environment like UAE. 3. 2 Weakness and Threat Although Secret Recipe got a lot overseas management experience, but it was the first time their enter UAE market where was quite different that others country because of the factor such as culture differences. Thus, it will be a challenge for Secret Recipe because they do not understand about the daily life culture. The competitors can be the most important threat for Secret Recipe, because the competitors firstly enter the market before Secret Recipe. It was definitely a threat for Secret Recipe because the competitors have more knowledge about the market in the UAE and they are more aware about the existing culture in the UAE. 4. 0 SELECTING TARGET MARKET (s) 4. 1 Market Segmentation The market segmentation will be based on demographic segmentation such as age and income where play a crucial role for a company. Although foods and beverages of Secret Recipe can be enjoy by every customer, different age and income customer would have different purchasing power and buying behavior. 4. 2 Target Market Table below shows variety of target markets. As a cafe and restaurant, the target market for Secret Recipe will be young marriage couple where able to consume with their own power and willing to try new product. Target Market| Typical Breakdown| Preferred Lifestyle| Teenager| * Age between 12-19 * Schooling students with no income| * Willing to spend * Willing to taste new product| Young Marriage Couple| * Age between 20-34 * Classified from medium to higher classes consumers| * More spending power * Stable disposable medium and above income * Willing to taste new product| Marriage Adults| * Age between 35-49 * Busy with work| * | | * | * Brand conscious and a bit brand loyalty| 4. 3 Market Positioning Secret Recipe has successfully built its branding and strengthened the consumer’s awareness through the promotion – â€Å"Every Bite Gives You More†. The below figures show the brand position of our main competitor – Gulnaz , Reem Al Bawadi and Bice. High perceived Quality and status Gulnaz Gulnaz Bice Bice Secret Recipe Secret Recipe Extensive personalized serviceExtensive service Reem Al Bawadi Reem Al Bawadi High priceLow price Low perceived Quality and status Basically, Secret Recipe promotes its product based on the consumers’ perceived quality product and services with an affordable price. 5. 0 MODE OF ENTRY We suggest using franchising to open Secret Recipe in UAE. Franchising itself is a continuing relationship in which a franchisor provides a licensed privilege to the franchisee to do (Adam amp; Armstrong 2008). The reason why we choose franchising is because by using franchising the owner (franchisor) of secret recipe will offers assistance in organizing, training for workers, merchandising, marketing and managing in return for a monetary consideration. It is an advantage that we would get when using franchising as a mode of entry. The benefits will we get it obviously will greatly assist us in running our business franchise in the UAE. For example the franchisee does not need to do training for workers, but the franchisor who will do it all for franchisee. It is because every franchisor already has a certain standard that is owned by them. But by using franchising as a mode of entry, it requires that as franchisee have to pay royalties to the franchisor with the initial agreement was made by them. 6. 0 MARKETING STRATEGIES (4Ps) Price: For pricing, we suggest Price-Adjustment Strategies to account for differences in consumer segments and situation. In Price-Adjustment Strategy there are 3 ways to do such as segmented pricing, psychological pricing, discount pricing. For these points we would prefer to use discount pricing. Because of this is the first Secret Recipe in the UAE, so by giving discount it will attract interest from the consumer. Promotion: Because of the Secret Recipe will open in UAE is the first Secret Recipe in this country, so we suggest to using pull strategy into the promotion strategy. In pull strategy they can use mass media advertising to attract interest from consumers. Because of this is the first Secret Recipe in UAE they just inform consumers about the new product to build primary demand. Place: We suggest franchising as the mode of entry to make Secret Recipe in UAE; it is because in UAE there is no Secret Recipe. But to open Secret Recipe in UAE, there are some things that certainly need to be noticed first before starting this business. The most important thing to note is that UAE is a country that has a majority Muslim population, so they must ensure the services that offer is lawful. Product: Secret Recipe is a service that fits in UAE; this is because Secret Recipe is a restaurant that does not use pork on the menu offered, so it can be consumed by Muslim people. Because of this is the first Secret Recipe in UAE, so this will provide something new for people in the UAE to enjoy it. 7. 0 CONCLUSION Secret Recipe is suitable for UAE citizen where most of the citizens are Muslim and Secret Recipe’s foods are â€Å"Halal†. From the PEST, SWOT and 4Ps factors that we analysed, by using franchising as the mode of entry, we believe that Secret Recipe have huge potential to be success in UAE. 8. 0 REFERENCES Agri-Food Trade Service 2010, The United Arab Emirates Consumer Behaviour, Attitudes and Perceptions Toward Food and Products, Agri-Food Trade Service, viewed on 12 November 2011, http://www. ats. agr. gc. ca/afr/5661-eng. htm#e BBC 2011, United Arab Emirates Profile, BBC, viewed on 12 October 2011, http://www. bbc. co. k/news/world-middle-east-14703998 Central Intelligence Agency 2009, Country Comparison and  Internet users, The World Factbook, viewed 17th November 2011, https://www. cia. gov/library/publications/the-world-factbook/rankorder/2153rank. html Foreign amp; Commonwealth Office 2011, Middle East and North Africa, Foreign amp; Commonwealth Office, viewed on 12 October 2011, http://www. fco. gov. uk/en/travel-and-living-abroad/travel-advice-by-country/country-profile/middle-east-north-africa/united-arab-emirates Franchise Direct 2011, Coffee Franchise Industry Research Business Report I, viewed 17th November 2011, http://www. ranchisedirect. com/coffeefranchises/coffeefranchiseindustryresearchbusinessreporti/74/220 Go Eat Out 2007-2011, Secret Recipe, Go Eat Out, viewed on 12 October 2011, http://www. goeatout. com. my/Restaurants/Promotions/Details/View/PID/32994/Secret-Recipe-Every-Bite-Gives-You-More. aspx Info franchise 2006, franchise in United Arab Emirates, viewed 17th November 2011, http://www. infofranchise. com/detail. cfm? IdNotizia=8136amp;IdSezione=18amp;strKey=com Qindexmundi, United Emirates Arab Population Growth Rate, Qindexmundi, viewed on 12 November 2011, http://www. indexmundi. om/united_arab_emirates/population_growth_rate. html Research and markets 2011, analyzing retail in the UAE, viewed 17th November 2011, http://www. researchandmarkets. com/reports/541162/analyzing_food_retail_in_the_uae Secret Recipe 2011, Secret Recipe Franchise, Secret Recipe, viewed on 12 October 2011, http://secretrecipe. com. my/? store=36amp;webpage=243 Slideshare 2011, UAE presentation, viewed 17th November 2011, http://www. slideshare. net/suranivikas/uae-presentation Themanagmentguru 2011, PEST Analysis of MICE industry in Middle East, viewed 17th November 2011, http://themanagmentguru. logspot. com/2011/01/pest-analysis-of-mice-industry-in. html Time Out Dubai 2011, Restaurant, Time out Dubai, viewed on 12 October 2011, http://www. timeoutdubai. com/restaurants/reviews/8114-reem-al-bawadi Uaeinteract 2011, Political System, viewed 17th November 2011, http://www. uaeinteract. com/government/political_system. asp UK Essays 2011, UAE Economy, viewed 17th November 2011, www. ukessays. com/essays/economics/uae-economy. php Wikistreetfood 2009, Franchise: Secret Recipe, viewed 17th November 2011, http://www. wi kistreetfood. com/Franchise:Secret_Recipe . 0 APPENDICES Social Factor Actual Expenditure (US$) and Projected Growth (%) in the U. A. E by Product Type Source: Euromonitor, 2010 Figure 3 From the figure 3, we know that the spending behaviour of UAE nations based on product type. It shows that the UAE nations would like to spend a large amount of money in food and non-alcoholic beverages and it increase from year to year. So it will be the advantages for Secret Recipe to enter the market. Marketing Strategies People: People are one of the elements of service marketing mix. People define a service. In case of service marketing, people can make or break an organization. Thus many companies nowadays are involved into specially getting their staff trained in interpersonal skills and customer service with a focus towards customer satisfaction. Because we use Franchising as a mode of entry, so we do not have to think too much about it. Because by using Franchising, so the Franchisor that will do the recruitment of their workforce and provide job training in accordance with the standards held by the owner of the brand name of Secret Recipe (Franchisor). Process: Service process is the way in which a service is delivered to the end customer. A good service will make consumers feel good about what we offer to them. For process, it would be better if we can set up what the consumer want, so it will give an efficiency of time to the community in the UAE. Because UAE is a country that does not have long to rest, people in UAE really appreciate the time, so they will not waste time waiting for things. By providing a fast process, it will attract attention and interest of the community in the UAE. Physical Evidence: Physical Evidence is a very important element in Service Marketing Mix. This cannot deny, because everyone would want something that looks real is better than others. Secret Recipe is a restaurant, so we should have chairs, tables, and good food. But if only by having those things, its too general because this is a basic thing that a restaurant should have. To provide something more than our

Sunday, November 24, 2019

buy custom Consumer Protection in International Perspective essay

buy custom Consumer Protection in International Perspective essay Protection of Workers and Consumers Consumer protection has recently grown to become a major issue in any business environment. As the business environment becomes more competitive, complex and dynamic, most business are faced with low rates of returns and poor profits margins. This has forced such firms to invent unethical business practices and techniques of exploiting the citizens and the poor consumers in order to earn additional profits that would cover up for their losses. Certain businesses also exploit consumers due to existence of various loopholes in the management, control and governing of business activities by the government. Milton Friedman: The Free Market Provides Protection from Exploitation Purely By the Existence of Choice In my opinion, Milton Friedmans statement on protection of workers and customers through the existence of choice is narrow and can only be applied in a purely or perfect competitive market. This is because such perfect competition markets give the consumers options of choosing from a variety of producers or sellers. In contrast, in monopoly and monopolistic competition markets, for instance, such rule may not work because the customers have no choice other than to purchase what is provided to them by the single producer or seller. It is, thus, easy for the monopolist to exploit the citizens and consumers through various business malpractices such as provision of low quality goods and charging exorbitantly high prices. It, therefore, implies that protection from exploitation that is determined by the existence of consumers choices will depend on the market structure. Need For Governments Protection on Citizens and Consumers from Exploitation In my opinion, it is important for the government to protect and guard its citizens and the consumers from exploitation by businesspersons and trading firms. This protection can be exercised in various levels. At corporate level, those citizens who start and operate their medium-size firms locally or those who run their businesses within the country should be protected from unhealthy, harsh and stiff competition from foreign and international companies. The government should be responsible for ensuring that local businesses are licensed accordingly and also that such infant businesses pay reasonable license fees. The government should further regulate the buying and selling of goods and services within the market to ensure that demand and supply of goods and services are met according to market requirements (Cseres 31). The government has the responsibility to protect its citizens from exploitation by employers. It should set the minimum wage that workers should be paid. However, it is important to note that such legislation may drive away potential investors, who will opt for cheap labor elsewhere, especially in less developed countries. Additionally, the government should be committed to development, adoption and implementation of laws and legislations that aim at protecting citizens and consumers. It should carry out investigations regularly to identify and pursue those firms and businesspersons who violate consumers rights. The government should come up with laws that prohibit and make illegal business activities that may produce harmful goods and services that may hurt the consumers. It should make sure that businesses do not exploit consumers and those that do so throuh violation of any of the Consumer Protection Laws are either heavily fine or denied their licenses to operate. The government should ensure that all businesses comply with the laid down rules and regulations that govern operations in the marketplace. Similarly, it can empower consumers through provision of free information to help them make right decisions in their day to day business activities. This information can also be used by the consumers to exercise their rights and in pinpointing and avoiding frauds, swindles and deceptions within the marketplace. There should be civic education programs to inform and educate citizens and consumers on their rights against exploitations by greedy businesspersons. Through government intervention in business activities, it is easy for the government to address market failure problems. This is because it shall be able to control and coordinate the flow of goods and services within the market. It will be able to influence the demand and supply of goods in the marketplace. The government should provide and make available resources that are required for full protection of the citizens and consumers. It should provide consumers with relevant information and any assistance they may require to guard them from exploitation. Such information is very vital since it helps consumers make better choices in the market. Similarly, the government should make available all the necessary resources that may be needed to drive the consumer empowerment process. These can be financial resources, technical and professional personnel or good infrastructure. The government can also set certain minimum trading standards that must be met by the providers of goods and services. For example, all consumer goods must have standardization marks from a government agency. This will ensure that citizens are not deceived and exploited by the traders through provision of low quality and low quantity goods. Appropriate Level of Government Protection The level, at which a government can be involved in the protection of citizens and consumers against exploitation, varies from one country to another. It also depends on the market structure and its characteristics, for example, products that have rigid or less flexible demand curve may require more government intervention to protect the consumers due to high price inelasticity. In my opinion, the government should help in detection and prevention of business malpractices such as fraud and deception in the marketplace. It should aim at combating all unfair business practices within the marketplace. Similarly, the government can help business firms and consumers settle disputes that may arise in the process of buying and selling of goods and services. This goal can be achieved through setting of commercial and industrial law courts. According to Cseres, the government is responsible for enhancing consumer confidence by enforcing laws that protect consumers from exploitation (Cseres 49). The government should ensure that full information, relating to certain products, such as foodstuffs are disclosed. Accordingly, government protection on citizens and consumers increases, as the issue of concern becomes a national concern, for example, public health. Such protection would ensure that its citizens do not consume harmful products. According to Kleinschmidt, the interests oof consumers can be further protected by the government through promotion of fair and free competition within the marketplace (Kleinschmidt 173). Furthermore, consumer protection can also be implemented by non-governmental organizations such as Consumer Advocacy groups. The government can offer advice to the consumers, provide funds for consumer advocacy and education. Through various educational strategies and program such as awareness campaigns, the government will be able to enlighten consumers on their rights to non-exploitation. However, the consumers should also be able to communicate their wants and preferences openly to the suppliers. Similarly, they should be able to negotiate for better treatment. They should not excessively rely on government support in each and every transaction they carry out. They must take adequate precautions before entering into contracts. They should demand for full explanation and disclosure of any condition and information, relating to such contracts. Consumers and citizens should take enough precaution and should make informed choices on their own without influence from the businesspersons. In my view, excessive protection and regulation of consumers and the markets as a whole may limit consumer choices and competition. This may result into additional costs, incurred by businesses, which are, then, indirectly passed on to the consumers in form of high prices. The people should be given more power and control over their choices. Strict or rigid regulation alone is not enough. Excessive government intervention may be unhealthy, may prevent competition and slow down innovation in the market. It can also prove dangerous and may damage the economy. Services such as internet shopping, as stated by Howells and Veartherill, demand a lot of precaution and care. Consumers should, thus, be aware of the trading company, its integrity and ability to deliver the required goods and services at reasonable prices (Howells Veartherill 319). They should seek information and assistance from relevant government authorities and have full knowledge on various statutes such as the Electronic Commerce Regulations Act of 2002. Moreover, it is worth noting that the level of government intervention in business activities and its capability to protect the citizens and consumers from exploitation may be hindered by global factors such as technological development, market globalization, signing of international treaties and agreements that allow free trade, especially in the import-export market. Certain factors such as the great financial recession may result into a fragile market, when the government intervenes too much in its control, economic activities are severely affected. Just as Kleinschmidt notes down, excessive protection of the consumers and over control of the market may not be a good stimulus for inflow of investors from other countries (Kleinschmidt 196). It is important, therefore, that government involvement in economic activities are moderate and should aim at attracting more investors, rather than pushing them away. As it was said earlier, excessive protection of consumers may turn out to be a burden to them if not effectively managed. Finally, the government must find the best ways to address this problem of citizen and consumer exploitation. Appropriate measures should be taken as well as corrective initiatives. It should be able to address the broken link between competition and consumer market analysis and enforcement of consumer law. Buy custom Consumer Protection in International Perspective essay

Thursday, November 21, 2019

Research paper on Fences by August Wilson Essay

Research paper on Fences by August Wilson - Essay Example This situation is obviously described in 'Fences' by Troy's frustration and dissatisfaction with his existence. To reach clarity of description. Wilson builds his play in a way that allows problems emerge gradually and logically, so that the reader perceives the problems as close-knit with the thoughts and emotions of the characters. The present paper discusses plot structure of the drama, outlining key elements allowing the reader to dove into the world of small fractions separated by fences. The play is divided into two acts. Act one consists of four scenes, and Act two contains five. The play begins on Friday, which is a payday for Troy and Bono, Troy's bosom pal. Troy works as a garbage collector, but he is not allowed to drive a garbage lorry, because he is an African-American (Wilson, 2000). The first scene is probably the longest scene in the play, since the author uses this scene to foreshadow the vital elements of the plot and to outline those elements which will be repeated or contrasted later in the drama, allowing Wilson to create a sense that time and the characters have altered. The same scene introduces the mane racial issue, racial intolerance and discrimination and related inferiority complex. Brownie's discomfiture over having a watermelon points to racist prejudicial perception of African Americans, who, in turn, begin to see themselves as a 'second-rate social group'. With regard to With regard to the whole structure of the play, the first scene sets up basic patterns. Troy and Bono's friendship is close, since they borrow words from each other's language in their conversation. "This is a technique playwrights have used for centuries to create the feeling that the characters are harmonious" (Bertin, 1986, p.176). The two men frequently use the word 'nigger' as an appealing term in order to "reverse an originally derogatory word used by a majority to denigrate a group into a word that the oppressed group uses for themselves with a positive connotation, lessening the power of its insult" (ibid, p.177). Furthermore, the conversation sets up plot elements - for instance, Bono asks Troy about his relationship with a woman named Alberta, and Troy, in turn, inevitably confesses to this relationship. The scene also portrays Troy's bad temper and his personal problems, associated with his hard life and the job he has to perform, because there are no other professions available for a 'nigger' (Sanders, 1997). The second scene introduces Troy's family: his wife, Rose, and sons -Cory and Lyons. Cory is a good football player, so he begs his father to let him play in the League, in which he has been recently recruited, but Troy, recollecting his own failure to become a sportsman due to the racial issues, requires of Cory to leave the League. Furthermore, the scene introduces one more character - Troy's brother Gabriel, who is brain damaged from a war injury and perceives himself as angel Gabriel. The scene allows the reader a short glimpse into Troy's inner world: his sharp criticism of hopes, dreams and interests. Troy criticizes Rose for her interest in playing numbers (Wilson, 2000), a game that resembles a lottery for its expensiveness, even though he is completely aware of the fact that his affair with Alberta takes much more finances (Sanders, 1997). Thus, he displays his egoistic treatment of his family: Troy is insensitive to the needs of his children and wife, and the first

Wednesday, November 20, 2019

Health Care Administration Research Paper Example | Topics and Well Written Essays - 1250 words

Health Care Administration - Research Paper Example It is important to identify the individual strengths within a healthcare team that can contribute to the success of the group and also to define specific areas of expertise required from different healthcare provider roles that are critical to teamwork. Healthcare management education programs stress the important skills and competencies necessary in healthcare management. These skills are essential for accreditation and also provide an organizational superiority that affects the reputation and effectiveness of a healthcare institution. Health service managers define different sets of competencies for management teams. Among the important teams involved in healthcare organizations are human resource management, operations management and organizational learning. Each of these organizational units plays an important role in defining the work structure, the coordination and the effectiveness of healthcare delivery services. In regard to management teams, the areas of expertise that rank the highest generally are the commitment to teamwork collaboration, a strong motivation to achieve positive patient outcome, and a strong commitment to the healthcare organization. Important environmental components that support effective healthcare management teamwork include an environment that is perceived as comfortable and safe, one that encourages high level involvement at all levels of management and a system that supports high standards for performance among team members. Management employees who are committed to the success of the team and to enabling the success of others within the team represent effective organizational approaches. Best practice human resource management promotes the strengths of the individual as part of an effective team. . This is an important goal for healthcare management education. It is also important for the

Monday, November 18, 2019

I will upload the essay topic for you Example | Topics and Well Written Essays - 2500 words

I will upload the topic for you - Essay Example More details are provided below: Section 4-1of the Income Tax legislation states that income tax is paid by each individual and company, and by some other entities. Income tax is paid for each year ending on 30 June, and it is called the financial year. (b) An accounting period that is not the same as the financial year, any such accounting period or, for a company, each previous accounting period is an income year. The Commissioner allow an adoption of an accounting period ending on a day other than 30 June as provided in Sction 18 of the Income Tax Assessment Act 1936. 1 Energy Matters reported that as of May 2010, there is no specific legislation dealing with incomes generated from feed-in tariff.2 However, the common law may be used. The assessable income tax as provided for by law states that: This is applied to all entities, whether from business, property, hobby, profit-making scheme, or as shareholder for a corporation. Even compensation for loss of salary, pain and suffering are considered incomes. Assessable income includes ordinary incomes derived from all sources including outside of Australian jurisdiction as long as one is an Australian resident. For non-Australian residents, assessable incomes include only those gained from all Australian sources for the covered financial year. There are also incomes that are called statutory incomes and considered assessable incomes. For ACT Solar Systems Ltd., a flat rate of 30% will be filed for payment as income tax. All statutory incomes derived from Australian sources are assessable incomes.3 Australian residence is an important distinction because only Australian residents are provided tax-free threshold from $6,000 up to $11,000 income rebate while non-residents have a flat rate for gross income of 29%. There is also no medical levy for non-residents. ACT Solar Systems Ltd. being a company

Friday, November 15, 2019

Development of Kindergarten Business

Development of Kindergarten Business 1. Introduction The investigation of the thesis proposal was set up in order to create a business plan with the help of clear and well-thought decisions based on the professional marketing research. The basic idea was open up a kindergarten with the specialty of focusing on the English teaching from the young ages and providing a children-focused environment where the children have higher chances to become more open-minded, creative, quicker learners and successful members of the society. The inquiry of the thesis was based on hypothesizes and the relationships of those issues among each other. Small business owners start up a company  without doing proper analyses, surveys and making a concrete plan. Inevitably, they soon find that they are out of money and  have no time or clear strategies how to market their business.The business plan is aimed at making preparation for setting up enterprise. It has a high importance that the business owners are well prepared, fully informed about the market environment, have a wide understanding of the industry and know they own firms goals with the assumption of their strengths, weaknesses, opportunities and threats as well that they are able to have the control of their companys position on the market among the other participants. The main requirement of a business plan is that all used information has to be based on real facts. Foggy and muddy data lead us toward dreaming what does not give any secure base of the idea and no any proper strategy can be formulated and implemented, so instead of the successful operation we can play more a gambling. This cannot be an objective of any serious entrepreneur. There are several makeup for a structu re of a plan but every firm has to focus on their specialties and highlight the differences that are unique in their business according to Pinson (2008, p.152). A well prepared, professional leadership philosophy is based on the feasibility of the business idea and provides extraordinary benefits to the company. The study of the research is based on hypothesizes and their relationships. These propositions constitute the basis for this examine. The first is about the financial background that families with income significantly above the average are interesting to find ambitious education and high standard circumstances for their children. The Hungarian Central Statistical Office published the average net monthly earnings of employees in the national economy of the year 2010 was 132,623 Ft. (http://portal.ksh.hu/pls/ksh/docs/eng/xstadat/xstadat_infra/e_qli018c.html) In the light of this information it can be assumed that families with one or two children where the parents monthly net income reaches the 200,000 Ft each want to consume this service. After understanding the benefits of the school this parents based on their wealth possibilities want to use the offered services. The second states that mothers with higher education what means a bachelor diploma and above are willing to use the most of the services of the SK. These women understand the profit of the diploma and would like to give the youngest members of their family better opportunities, as the children-centered education from the very beginning of their life, what provides those children faster and easier carrying capacities. These abilities what the children can learn in the kindergarten will base the future learning habits and help to reach the knowledge needed to get a diploma much easier as the other children with traditional way of teaching system from their early young ages. The third hypothesis says that mothers with the knowledge of minimum one foreign language want their offspring to start learning a foreign language already from their early young ages and the starting age should not be later then their three years of age. The importance of this statement based on the fact according to Kovà ¡cs and Szamarasz (2006, p.106) that children especially in their early young ages are more affiliated in connection of the second language learning and the period until the fourteenth year are the most effective in that field. As an assumption the basic idea what provided the construction of these hypothesizes was that families with income over the average are ready to separate a budget for taking this service. The explanation of why the further research objectives were focused on mothers abilities and skills is that they are the members of the families usually who are at home with their children in the younger age and they are searching for nursery schools at the first level. The fathers will be involved only after the first selecting level what is done mostly by the mothers. Aware of the information of the hypothesizes acceptation or even rejection the best possible business structure, target market, what means the most essential element of this market, can be chosen. Summarizing these specific information of choosing and researching these hypothesizes provides results what mean strong, real facts and serves as a basis of the business plan and implementing the strategies based on them, leads the school to reach a stabile and successful market present in the field of child education. This matter is important in the long-term planning of the company because by increasing the number of kindergartens and creating a possible franchise system in the future can substitute the state nursery schools. To the examination of these theory issues are several possibilities available what will be listed detailed and discussed in the topic of methodology. The frame structure of the report shows the form of a business plan included the investigation of the speculation with the result of it what provides the statement of the decision making, so that this company can entry the market successfully and reach effective market presence position by its profitable operating in the future. After introducing the kindergarten idea as a whole and the background of the business, a market analyses will be followed by a competition analyses and by a funding strategy. The next part of the exploration focuses on the market research what provides the answers of the above mentioned theorizes. The hypothesis testing gives the results weather the stated theories can be excepted or rejected. At the end process of the inquiry the consequence of the theory researches offer the construction availability of a successful marketing management with the help of a well-thought marketing strategy. In the conclusion the experiences will be summarized and judged by the available evidences, furthermore recommendations designated. 2. Methodology In this chapter several method possibilities will be introduced and presented. First of all the development of a business plan will be discussed. The basic line to follow declares the structure of the assessment. In case a company would like to enter the market all relevant issues has to be analyzed and clarified. The business idea in this particular project is about entering the kindergarten market. 2.1. Market analyses The most important step is to understand the market itself, the field of that market segment with all their advantages and disadvantages. This clear overview leads to be more involved into it and with that precise review the whole transparency is available and then the main direction can be determined. Market analyses gives explanation about the nature of the business. The examination of the historical background, the development of the nursery schools and among them the private kindergarten provides the first base of the assessment. The detailed business issues serve as starting point. 2.2. Competition analyses After understanding the business in what the kindergarten want to entry, a competition analyses follows. The market can be analyzed by internal and external factors as well. The micro environment is directly linked to the company; the macro environment has a direct impact on the firms life. There are several methods for the competition analyses what can be chosen for this assessment. 2.2.1. Porters five forces model There is the potential method to use as Porters five forces model (Porter, 1986, p. 541). It is a framework for industry analysis and business strategy development formed by Michael E. Porter and considers the attractiveness of the market in the industry sector. According to him the opportunities and the threats as external factors should take into consideration at formulating the organizations corporate strategy, furthermore by creating the competitive strategy, these issues should provide the basis and the clear understanding of them. He collected and defined the five issues what exist in every market. â€Å"As the world economy has been engulfed by strong international competition, Porter argued that strategy equates to how the firm competes against other firms in its business. Porter argued that strategy is not just a series of model at the corporate level of strategy. He noted that strategy includes analyzing potential entrants, suppliers, buyers, substitutes, and competitorsâ €  (Stahl, Grigsby, 1997, p. 145) The five forces what influences the industry in Porters theory model are the following: Existing competitive rivalry between suppliers Threat of new market entrants Bargaining power of buyers Power of suppliers Threat of substitute products including technology change Three of Porters five forces refer to competition from external sources. The remainder is internal threat. These forces are the parts of the micro environment. They consist of those forces close to a company that affect its ability to serve its customers and make a profit. 2.2.2. PEST analyses There is a framework of external factors available called PEST analysis. It covers the abbreviations as Political, Economic, Social, and Technological analysis used for macro-environmental factors. This method identifies the factors which influences most the company from outside. These factors play the major roles in the organizations long-term life and influence the long-term decision making, what the companies has to take into consideration. Recently two extra aspects has changed the sequence of the models key terms by adding ethics and demographic factors to this strategic tool provided the new terms STEEPLE and STEEPLED. (Curtis, Cobham, 2008, p. 54) STEER analysis considers the regulatory reasons as well. 2.2.3. SWOT analyses With the help of the SWOT analyses the companys environment can be analyzed by the different directives. According to Ferrel and Hartline (2008, p. 119), creating a correct SWOT offers a mechanism for development of the marketing plan. In case the analysis is not reliable and accurate, the time we have spent on is going to be only a waste. It shows the viability of a business on the market and introduces the main points of the company what it focuses on the most. It explains the important pillars of the firm and explores the disadvantages, so necessary tasks can be planned and done in the future to eliminate those problems. The SWOT is created for investors and banks as a part of a business plan that every participant has a clear overview about the business and the chances of return. Based on the fact that it shares information what provides perspectives, this analyses means a fusion of information from many areas. That information consists of four elements as strengths, weaknesses, opportunities and threats. The first two characteristics are internal and the lasts external factors of the corporation. Strengths: advantageous factors of the business over the other participants of the industry. Weaknesses: the firms disadvantages relative to the other competitors. Opportunities: external chances what provide better possibilities in the market field for the company. Threats: external issues what can afford difficulties for the business. During a well-focused SWOT analyses it is essential to look after every kind of competitors to have the benefits of it. The potency of this analysis lies in its simplicity and no trained skills are crucial what earns money for the firm. As a conclusion of the above mentioned analyses possibilities Porters five forces model will be utilized in this investigation based on the fact that it provides an extensive overview of the whole industry and a comprehensive solution for analyzing the competition situation on the market with the addition of introducing of identification of the direct, indirect competitors. 2.3. Funding The survey was analyzing the market situation, furthermore the system and functioning of the kindergarten business was understood in narrow aspect. It is very important to have a broad overview of the financial possibilities to create a successful participant on the market what represents more efficiency and ensure the organizations competent future by gaining significant profit. This chapter will observe and look after the potentials started from the local level because the goal is to support and strengthen the school, furthermore to get it well-known, popular among the local clients and investors to lead it into a beneficial market situation. The funding will continue with introducing of state provided support options and at last but not at least with European level of promises. A financial plan indicates a one year prediction what includes the summary of the costs started with the set-up cost, expenses of the equipments, and the payments of operating as the salaries. The other side of the forecast contains the sum of revenues and direct financial support of the investors, sponsors and the European Commission. All relevant aspects will be discussed in this section and a designated plan will be compiled for the companys finances. 2.4. Market Research There are several research methods available, but the plan needs to be focused on one or two methods that will yield the results we are seeking. 2.4.1. Quantitative qualitative data There are two ways to collect data for market research as quantitative and qualitative as for example deep interviews and questionnaires according to Chisnall. (2001, p.55) Quantitative data collection is statistical and uses mathematical analysis to measure the research findings. It can inform of significant differences in comparative data, as well as provide more simple analyses such as averages and satisfaction scores. Therefore quantitative data collection requires an adequate sample. It is suitable for deeper problem approach, works with small samples. Qualitative data collection, on the other hand, is used to identify key issues that a business may want to explore in-depth. Although qualitative methods such as focus group discussions dont actually measure the findings statistically but can be used to uncover issues which can be quantified and then measured through quantitative analysis. Therefore qualitative data collection is often used as a basis to design quantitative research. The qualitative research method provides objective results and represented in big samples. There are two generic classification of the information on which research designs depend as primary and secondary data. 2.4.2. Primary secondary data Primary data have to be collected for the first time by either one or a blend of observation, experimentation, questionnaires. Secondary data are existing information that may be useful for the purposes of specific surveys. This may be available internally or externally and has a disadvantage of being not fully useful or perfectly characterized to our case. These data can be collected from the government statistics, public libraries or online, offline market research sources. 2.4.3. Primary data collection methods Observation help to learn the behavior and this can lead for wider understanding of the participants of the market. Ethnography is observing customers using products in their natural environments. Mystery shopping is a form of participant observation. Experimentation is to compare the responses to several alternatives in the marketing mix and to evaluate this information as a guide to management in deciding the most effective method of marketing specific products. Survey research methods are very flexible and can be used for gathering information about consumer knowledge, attitudes, preferences and opinions. Methods of enquiry are the following: Surveys can be completed via face-to-face questionnaires the personal interviewing, mail and telephone or online. Interviews ask and probe respondents to gain detailed responses. Focus groups are moderating a discussion with users. Useful for capturing key concerns and messages. Product clinics and tests having users try products and give feedback There are two main types of question according to Chisnall (2001, p. 138): the open-end questions and the closed questions. Open-ended questions result free responses and are mostly used in the early phase of the study, what affects a general overview of the researched subject. It has the disadvantageous that the answers have to be recorded verbatim by the interviewers, so special training needed to handle this type of questions. The closed questions give limited response. It includes the simple alternative (yes/no) and the multi-choice questions, which has the unfavorable characteristic that it always â€Å"dont know† answers and it decreases the utility of the questionnaire. 2.4.4. Testing, data collecting, report, budget After choosing the method will be used for our survey the data collection will follow. The material should be tested in order to be able to create a relevant and reliable market research report in the future. The pilot work is necessary at the questionnaire scheming in order to receive valid results. Repetition is a useful and efficient tool in order to control the accuracy of the earlier responses. The choosing of the most useful method and the testing can reduce the market research costs and this plays an important role in the research budget planning. 2.4.5. Survey result In this chapter a report will cover the different subjects of the enquiry. Those information mean the base of the hypothesis testing of this appraisal, therefore all relevant data will be introduced and presented. 2.4.6. Findings and analyses This division concentrates on the effects of the survey outcomes what will be discussed. The above mentioned hypothesizes will be tested and as end results, they will be accepted or rejected. Based on the facts a better and safer marketing strategy can be created and implemented into the marketing management process. 2.4.7. Hypothesis testing The hypothesizes, what were laid down at the beginning of the inquiry will be analyzed by comparing them with the facts resulted by the market research, and declared to be false or true. 2.5. Marketing Management The Marketing Management Process consists of analyzing market opportunities, researching and selecting target markets, developing marketing strategies, planning marketing tactics; implementing and controlling the marketing effort. After researching and analyzing the market environment, the strategic management part of the marketing management process will follow. The STP marketing will be used for further analyses with the support of the 8 Ps marketing mix technique what is mostly applied for non-profit organizations. 2.5.1. Marketing Strategy The STP marketing is an important element in developing the marketing strategy and refers to the market segmentation strategy (Segmentation), target market selection (Targeting) and market positioning (Positioning). The main goal of this strategy is defining the facts that on which market the business should operate and what kind of technical solutions should be implemented. Segmentation divides and separates the market into distinctive groups with a focus on those likely to deliver the best return. In his review Dr. Fojtik said (2011) â€Å"Targeting is the process of evaluating segments and focusing marketing efforts on a country, region or group of prospects and customers that has significant potential to respond. It highlights the sector that can be reached most effectively, efficiently and profitably.† Positioning helps to become part of the customers mind by placing the company and the created brand efficient. 2.5.2. The 8P-s marketing mix technique The basic concept of the science of marketing is the 4P-s, or at some places 5 to 9P-s in a wider approach. According to Donovan and Henley (2010, p. 282) this method is very useful. â€Å"Perhaps one of the best known concepts in marketing is the 4Ps, apparently first described by McCarthy (1960). The 4Ps have endured because they provide the four fundamentals of marketing planning and management.† This is widely known as the marketing mix and even though it is relatively an old concept compared to all the modern marketing tools, it is still a very useful, easily applicable and therefore a popular way to market ones business. The name of the concept comes from the starting letter of its core components. The short form of the first one is Product, which is followed by Price, the next one is Place and the last one is Promotion in the basic part of the method. According to Crossley (2010) People relations, Partnerships, Policy changes and Paid marketing form the additional 4 soc ial elements of the 8P-s. This scheme was constructed basically for non-profit organizations but due to the reason the kindergarten is looking for investors, sponsors as a non-profit organization, this procedure can be applied into it. 2.6. Conclusion and recommendation At the end of the investigation a summary will follow with conclusion, recommendations but no new methods will be introduced in that section but judgment of the evidence will be presented. 3. Market analyses As the first step the most important is to analyze the market. After understanding and having a wide overview of the business, the main direction can be determined. 3.1. The historical background The historical background of the development the nursery schools will be inquired. The first kindergarten started in 1828 in Hungary by Terà ©z Brunszvik according to Mà ©szà ¡ros (1968, p. 248). Big number of children visited this institution and mostly the offspring of families in poor financial and social environments. The first reason to collect them was to teach them the rules of etiquette manners, moral and social values besides the general knowledge as mathematic, reading with the help of object lesson tools. The music and singing played a huge role because children can learn easier playfully and to develop the habit of body maintenance is the best way to choose the versification combined with singing. Those schools were operated and financed by members of wealthy, reach families who felt social responsibilities. The kindergarten system was part and the first cornerstone of the public education structure. They operations were regulated by the public education act. To be abl e to place the kindergarten business on the market it is a central question how big is the market. This business is not well covered and because of the rising demand of interest about the new age nursery schools there are a lot of possibilities to create a structure even to establish a franchise system in the future based on the rising stage of dynamism. 3.2. Legal environment 1993rd Act LXXIX. law regulates the public education in Hungary. â€Å"The act extends to the regulation of pre-primary education, school education and teaching, the college of education and learning, as well as on the related administrative and service activities, regardless of the structure and maintenance of the institution.† (http://www.complex.hu/jr/gen/hjegy_doc.cgi?docid=99300079.TV) It declares all aspects of the procedure and operation detailed. Every child has to attend the kindergarten at least one year long before the primary school age and after they 3rd age, but have the opportunity to enjoy the service the entire time during this period. The operation of the state schools is financed by the government but the in practice the parents has to add direct or indirect support on a monthly level if they would like to secure the acceptable environment for their children. 3.3. What is the kindergarten business? To be able to place the kindergarten business on the market it is a central question how big is the market. There are 44 kindergartens existing and operating in Pà ©cs included all private nursery schools according to the Pà ©cs city official portal. (http://hivatal.pecs.hu/oktatas/ovodak/) According to the regulation from 20 to 25 children can create a school group what means that the kindergarten have to operate closed to those number of occupancy what is a great disadvantage of the state nursery schools against the private schools and it leads the company into a better market situation because it wants to operate with less number of children. This new age nursery school business is not well covered and because of the rising demand of interest about them there are a lot of possibilities to create a successful business and even to establish a franchise system in the future, based on the rising stage of dynamism. The other main issue of the industry is that following the basic educ ational plan and habit, the institutions operating language is Hungarian and the level of foreign language teaching is very low and not focused. The importance of that topic will be explained in the subchapter of 3.4.2. 3.4. Sunshine Kindergarten The presentation the main structure of the nursery school provides a base in understanding the concept as a whole of the Sunshine Kindergarten (SK). The business idea this institution places of interest on foreign language and the importance of nature in the everyday life. The education system teaches the children every subject theoretical and does not pay attention of the well and easy practicability of the topic. In case learning would be part of our life from the early childhood, every issue could be cultivated easily and naturally as how to clean our teeth. The globalization plays a big role today and the world became very small. The education will be available in English and Hungarian languages. The well known English give an advantage for a better and easier prevailing around the Globe. The kindergarten will operate with small and closed group of children with max.15 people in one group educating by intellectual way (no TV) what focuses on environment and nature. The global warming and nature catastrophes warn us to change our life style and show children how important the natural world is and we need to take care of it. On the daily basis it will be two teachers permanently and the subsidiary personal on duty. 3.4.1. Vision Mission Statement The vision statement is that children are our future and they can really save the world. It is constructive to provide them the possibility for experiencing the basic steps of a healthy physical-psychical life what has more understanding on the importance that we are part of the nature and we have to learn how to live in symbiosis with it to achieve a happy and successful adulthood. The second part of the vision is that useful and efficient English language knowledge is feasible for everyone by implementing a correct tools and training ways. Mission Statement The vision can be realized by educate young children by a different way creating a strong basis to be open-minded, to live in symbiosis with the environment and be flexible. At this peer group do not exist yet developed habits, so it seems the easiest way to put into action this knowledge into peoples life without changing any personalities of them. With skilled kindergarten teachers and a well defined schooling program the vision is successful reachable. 3.4.2. Service The main service offered from the SK is the child supervision and training by a different way as usual in the state nursery schools. The quality of the service is always lower there due to the less environmental conditions as old buildings and high number of children put into one group. It is understandable that overloaded nursery schools are not able with every willing of the teachers to concentrate very well to every child personally. Every state institution needs financial support from the parents anyway due to the bad circumstances, so families in better financial situation can offer their children higher quality education from the very beginning. What else makes different this institution is the relationship to the nature and to the English language. Nowadays the environmental pollution plays a big role in our life. In case the inhabitants of the world do not change their mind considered pollution we all know the possible causes of this behavior. The basic idea is to school and show people already in their early childhood the importance of that fact. The best way to protect the environment is to create nature focused behavior to give the chance for adults to create more environmental friendly businesses in the future and think different simply. All offered food is ecological and organic, so all meals in the kindergarten should be prepared from fresh ingredients ordered from the organic food company. The physical training will be a part of the daily routine to get the children used to it. The second issue what need to be taken into consideration was the globalization. Due to this fact distances disappear and cultures come more close to each other. The basic problem is the communication what can be solved by knowing the most useful language what is the English based on the research of George Weber. â€Å"English is the most obvious example of a language on the way up. It has survived the fall of the British Empire without even slowing down, it has now gone beyond being the language of the worlds only remaining superpower (which in the long run would be a liability), becoming the first truly world-wide lingua franca. International English has become independent of any one English-speaking country, even the USA. From, a certain level upwards, in business, sport, politics, science and many other fields, knowledge of English has become not a matter of prestige but of necessity. Also: the level at which this occurs is moving ever downwards. In science and technology the grip of English is complete. With growing computer sophistication it is becoming easier to put even the most awkward languages and script on screen but that does not alter the big picture. The Chinese trader, scientist, manufacturer who wants to talk to his foreign contacts is not helped much by even the most carefu lly presented Chinese characters on his screen. He has to tell his non-Chinese customers in English.† (http://www.andaman.org/BOOK/reprints/weber/rep-weber.htm) The figure shows the significant difference of the most used and important languages. At this point we have to mention the weakness of the Hungarian school system. Subject and languages as well will be taught as an external data without any successful integration that knowledge into the students every day. Our belief is to teach a second language by a natural way from the early years can provide a big advantage by implementing that knowledge effectively in the practice in the everyday life. At this age group our expectations should not be high, the passive language skills will be developed and so a stabile basic for the future improvements. The business idea is b Development of Kindergarten Business Development of Kindergarten Business 1. Introduction The investigation of the thesis proposal was set up in order to create a business plan with the help of clear and well-thought decisions based on the professional marketing research. The basic idea was open up a kindergarten with the specialty of focusing on the English teaching from the young ages and providing a children-focused environment where the children have higher chances to become more open-minded, creative, quicker learners and successful members of the society. The inquiry of the thesis was based on hypothesizes and the relationships of those issues among each other. Small business owners start up a company  without doing proper analyses, surveys and making a concrete plan. Inevitably, they soon find that they are out of money and  have no time or clear strategies how to market their business.The business plan is aimed at making preparation for setting up enterprise. It has a high importance that the business owners are well prepared, fully informed about the market environment, have a wide understanding of the industry and know they own firms goals with the assumption of their strengths, weaknesses, opportunities and threats as well that they are able to have the control of their companys position on the market among the other participants. The main requirement of a business plan is that all used information has to be based on real facts. Foggy and muddy data lead us toward dreaming what does not give any secure base of the idea and no any proper strategy can be formulated and implemented, so instead of the successful operation we can play more a gambling. This cannot be an objective of any serious entrepreneur. There are several makeup for a structu re of a plan but every firm has to focus on their specialties and highlight the differences that are unique in their business according to Pinson (2008, p.152). A well prepared, professional leadership philosophy is based on the feasibility of the business idea and provides extraordinary benefits to the company. The study of the research is based on hypothesizes and their relationships. These propositions constitute the basis for this examine. The first is about the financial background that families with income significantly above the average are interesting to find ambitious education and high standard circumstances for their children. The Hungarian Central Statistical Office published the average net monthly earnings of employees in the national economy of the year 2010 was 132,623 Ft. (http://portal.ksh.hu/pls/ksh/docs/eng/xstadat/xstadat_infra/e_qli018c.html) In the light of this information it can be assumed that families with one or two children where the parents monthly net income reaches the 200,000 Ft each want to consume this service. After understanding the benefits of the school this parents based on their wealth possibilities want to use the offered services. The second states that mothers with higher education what means a bachelor diploma and above are willing to use the most of the services of the SK. These women understand the profit of the diploma and would like to give the youngest members of their family better opportunities, as the children-centered education from the very beginning of their life, what provides those children faster and easier carrying capacities. These abilities what the children can learn in the kindergarten will base the future learning habits and help to reach the knowledge needed to get a diploma much easier as the other children with traditional way of teaching system from their early young ages. The third hypothesis says that mothers with the knowledge of minimum one foreign language want their offspring to start learning a foreign language already from their early young ages and the starting age should not be later then their three years of age. The importance of this statement based on the fact according to Kovà ¡cs and Szamarasz (2006, p.106) that children especially in their early young ages are more affiliated in connection of the second language learning and the period until the fourteenth year are the most effective in that field. As an assumption the basic idea what provided the construction of these hypothesizes was that families with income over the average are ready to separate a budget for taking this service. The explanation of why the further research objectives were focused on mothers abilities and skills is that they are the members of the families usually who are at home with their children in the younger age and they are searching for nursery schools at the first level. The fathers will be involved only after the first selecting level what is done mostly by the mothers. Aware of the information of the hypothesizes acceptation or even rejection the best possible business structure, target market, what means the most essential element of this market, can be chosen. Summarizing these specific information of choosing and researching these hypothesizes provides results what mean strong, real facts and serves as a basis of the business plan and implementing the strategies based on them, leads the school to reach a stabile and successful market present in the field of child education. This matter is important in the long-term planning of the company because by increasing the number of kindergartens and creating a possible franchise system in the future can substitute the state nursery schools. To the examination of these theory issues are several possibilities available what will be listed detailed and discussed in the topic of methodology. The frame structure of the report shows the form of a business plan included the investigation of the speculation with the result of it what provides the statement of the decision making, so that this company can entry the market successfully and reach effective market presence position by its profitable operating in the future. After introducing the kindergarten idea as a whole and the background of the business, a market analyses will be followed by a competition analyses and by a funding strategy. The next part of the exploration focuses on the market research what provides the answers of the above mentioned theorizes. The hypothesis testing gives the results weather the stated theories can be excepted or rejected. At the end process of the inquiry the consequence of the theory researches offer the construction availability of a successful marketing management with the help of a well-thought marketing strategy. In the conclusion the experiences will be summarized and judged by the available evidences, furthermore recommendations designated. 2. Methodology In this chapter several method possibilities will be introduced and presented. First of all the development of a business plan will be discussed. The basic line to follow declares the structure of the assessment. In case a company would like to enter the market all relevant issues has to be analyzed and clarified. The business idea in this particular project is about entering the kindergarten market. 2.1. Market analyses The most important step is to understand the market itself, the field of that market segment with all their advantages and disadvantages. This clear overview leads to be more involved into it and with that precise review the whole transparency is available and then the main direction can be determined. Market analyses gives explanation about the nature of the business. The examination of the historical background, the development of the nursery schools and among them the private kindergarten provides the first base of the assessment. The detailed business issues serve as starting point. 2.2. Competition analyses After understanding the business in what the kindergarten want to entry, a competition analyses follows. The market can be analyzed by internal and external factors as well. The micro environment is directly linked to the company; the macro environment has a direct impact on the firms life. There are several methods for the competition analyses what can be chosen for this assessment. 2.2.1. Porters five forces model There is the potential method to use as Porters five forces model (Porter, 1986, p. 541). It is a framework for industry analysis and business strategy development formed by Michael E. Porter and considers the attractiveness of the market in the industry sector. According to him the opportunities and the threats as external factors should take into consideration at formulating the organizations corporate strategy, furthermore by creating the competitive strategy, these issues should provide the basis and the clear understanding of them. He collected and defined the five issues what exist in every market. â€Å"As the world economy has been engulfed by strong international competition, Porter argued that strategy equates to how the firm competes against other firms in its business. Porter argued that strategy is not just a series of model at the corporate level of strategy. He noted that strategy includes analyzing potential entrants, suppliers, buyers, substitutes, and competitorsâ €  (Stahl, Grigsby, 1997, p. 145) The five forces what influences the industry in Porters theory model are the following: Existing competitive rivalry between suppliers Threat of new market entrants Bargaining power of buyers Power of suppliers Threat of substitute products including technology change Three of Porters five forces refer to competition from external sources. The remainder is internal threat. These forces are the parts of the micro environment. They consist of those forces close to a company that affect its ability to serve its customers and make a profit. 2.2.2. PEST analyses There is a framework of external factors available called PEST analysis. It covers the abbreviations as Political, Economic, Social, and Technological analysis used for macro-environmental factors. This method identifies the factors which influences most the company from outside. These factors play the major roles in the organizations long-term life and influence the long-term decision making, what the companies has to take into consideration. Recently two extra aspects has changed the sequence of the models key terms by adding ethics and demographic factors to this strategic tool provided the new terms STEEPLE and STEEPLED. (Curtis, Cobham, 2008, p. 54) STEER analysis considers the regulatory reasons as well. 2.2.3. SWOT analyses With the help of the SWOT analyses the companys environment can be analyzed by the different directives. According to Ferrel and Hartline (2008, p. 119), creating a correct SWOT offers a mechanism for development of the marketing plan. In case the analysis is not reliable and accurate, the time we have spent on is going to be only a waste. It shows the viability of a business on the market and introduces the main points of the company what it focuses on the most. It explains the important pillars of the firm and explores the disadvantages, so necessary tasks can be planned and done in the future to eliminate those problems. The SWOT is created for investors and banks as a part of a business plan that every participant has a clear overview about the business and the chances of return. Based on the fact that it shares information what provides perspectives, this analyses means a fusion of information from many areas. That information consists of four elements as strengths, weaknesses, opportunities and threats. The first two characteristics are internal and the lasts external factors of the corporation. Strengths: advantageous factors of the business over the other participants of the industry. Weaknesses: the firms disadvantages relative to the other competitors. Opportunities: external chances what provide better possibilities in the market field for the company. Threats: external issues what can afford difficulties for the business. During a well-focused SWOT analyses it is essential to look after every kind of competitors to have the benefits of it. The potency of this analysis lies in its simplicity and no trained skills are crucial what earns money for the firm. As a conclusion of the above mentioned analyses possibilities Porters five forces model will be utilized in this investigation based on the fact that it provides an extensive overview of the whole industry and a comprehensive solution for analyzing the competition situation on the market with the addition of introducing of identification of the direct, indirect competitors. 2.3. Funding The survey was analyzing the market situation, furthermore the system and functioning of the kindergarten business was understood in narrow aspect. It is very important to have a broad overview of the financial possibilities to create a successful participant on the market what represents more efficiency and ensure the organizations competent future by gaining significant profit. This chapter will observe and look after the potentials started from the local level because the goal is to support and strengthen the school, furthermore to get it well-known, popular among the local clients and investors to lead it into a beneficial market situation. The funding will continue with introducing of state provided support options and at last but not at least with European level of promises. A financial plan indicates a one year prediction what includes the summary of the costs started with the set-up cost, expenses of the equipments, and the payments of operating as the salaries. The other side of the forecast contains the sum of revenues and direct financial support of the investors, sponsors and the European Commission. All relevant aspects will be discussed in this section and a designated plan will be compiled for the companys finances. 2.4. Market Research There are several research methods available, but the plan needs to be focused on one or two methods that will yield the results we are seeking. 2.4.1. Quantitative qualitative data There are two ways to collect data for market research as quantitative and qualitative as for example deep interviews and questionnaires according to Chisnall. (2001, p.55) Quantitative data collection is statistical and uses mathematical analysis to measure the research findings. It can inform of significant differences in comparative data, as well as provide more simple analyses such as averages and satisfaction scores. Therefore quantitative data collection requires an adequate sample. It is suitable for deeper problem approach, works with small samples. Qualitative data collection, on the other hand, is used to identify key issues that a business may want to explore in-depth. Although qualitative methods such as focus group discussions dont actually measure the findings statistically but can be used to uncover issues which can be quantified and then measured through quantitative analysis. Therefore qualitative data collection is often used as a basis to design quantitative research. The qualitative research method provides objective results and represented in big samples. There are two generic classification of the information on which research designs depend as primary and secondary data. 2.4.2. Primary secondary data Primary data have to be collected for the first time by either one or a blend of observation, experimentation, questionnaires. Secondary data are existing information that may be useful for the purposes of specific surveys. This may be available internally or externally and has a disadvantage of being not fully useful or perfectly characterized to our case. These data can be collected from the government statistics, public libraries or online, offline market research sources. 2.4.3. Primary data collection methods Observation help to learn the behavior and this can lead for wider understanding of the participants of the market. Ethnography is observing customers using products in their natural environments. Mystery shopping is a form of participant observation. Experimentation is to compare the responses to several alternatives in the marketing mix and to evaluate this information as a guide to management in deciding the most effective method of marketing specific products. Survey research methods are very flexible and can be used for gathering information about consumer knowledge, attitudes, preferences and opinions. Methods of enquiry are the following: Surveys can be completed via face-to-face questionnaires the personal interviewing, mail and telephone or online. Interviews ask and probe respondents to gain detailed responses. Focus groups are moderating a discussion with users. Useful for capturing key concerns and messages. Product clinics and tests having users try products and give feedback There are two main types of question according to Chisnall (2001, p. 138): the open-end questions and the closed questions. Open-ended questions result free responses and are mostly used in the early phase of the study, what affects a general overview of the researched subject. It has the disadvantageous that the answers have to be recorded verbatim by the interviewers, so special training needed to handle this type of questions. The closed questions give limited response. It includes the simple alternative (yes/no) and the multi-choice questions, which has the unfavorable characteristic that it always â€Å"dont know† answers and it decreases the utility of the questionnaire. 2.4.4. Testing, data collecting, report, budget After choosing the method will be used for our survey the data collection will follow. The material should be tested in order to be able to create a relevant and reliable market research report in the future. The pilot work is necessary at the questionnaire scheming in order to receive valid results. Repetition is a useful and efficient tool in order to control the accuracy of the earlier responses. The choosing of the most useful method and the testing can reduce the market research costs and this plays an important role in the research budget planning. 2.4.5. Survey result In this chapter a report will cover the different subjects of the enquiry. Those information mean the base of the hypothesis testing of this appraisal, therefore all relevant data will be introduced and presented. 2.4.6. Findings and analyses This division concentrates on the effects of the survey outcomes what will be discussed. The above mentioned hypothesizes will be tested and as end results, they will be accepted or rejected. Based on the facts a better and safer marketing strategy can be created and implemented into the marketing management process. 2.4.7. Hypothesis testing The hypothesizes, what were laid down at the beginning of the inquiry will be analyzed by comparing them with the facts resulted by the market research, and declared to be false or true. 2.5. Marketing Management The Marketing Management Process consists of analyzing market opportunities, researching and selecting target markets, developing marketing strategies, planning marketing tactics; implementing and controlling the marketing effort. After researching and analyzing the market environment, the strategic management part of the marketing management process will follow. The STP marketing will be used for further analyses with the support of the 8 Ps marketing mix technique what is mostly applied for non-profit organizations. 2.5.1. Marketing Strategy The STP marketing is an important element in developing the marketing strategy and refers to the market segmentation strategy (Segmentation), target market selection (Targeting) and market positioning (Positioning). The main goal of this strategy is defining the facts that on which market the business should operate and what kind of technical solutions should be implemented. Segmentation divides and separates the market into distinctive groups with a focus on those likely to deliver the best return. In his review Dr. Fojtik said (2011) â€Å"Targeting is the process of evaluating segments and focusing marketing efforts on a country, region or group of prospects and customers that has significant potential to respond. It highlights the sector that can be reached most effectively, efficiently and profitably.† Positioning helps to become part of the customers mind by placing the company and the created brand efficient. 2.5.2. The 8P-s marketing mix technique The basic concept of the science of marketing is the 4P-s, or at some places 5 to 9P-s in a wider approach. According to Donovan and Henley (2010, p. 282) this method is very useful. â€Å"Perhaps one of the best known concepts in marketing is the 4Ps, apparently first described by McCarthy (1960). The 4Ps have endured because they provide the four fundamentals of marketing planning and management.† This is widely known as the marketing mix and even though it is relatively an old concept compared to all the modern marketing tools, it is still a very useful, easily applicable and therefore a popular way to market ones business. The name of the concept comes from the starting letter of its core components. The short form of the first one is Product, which is followed by Price, the next one is Place and the last one is Promotion in the basic part of the method. According to Crossley (2010) People relations, Partnerships, Policy changes and Paid marketing form the additional 4 soc ial elements of the 8P-s. This scheme was constructed basically for non-profit organizations but due to the reason the kindergarten is looking for investors, sponsors as a non-profit organization, this procedure can be applied into it. 2.6. Conclusion and recommendation At the end of the investigation a summary will follow with conclusion, recommendations but no new methods will be introduced in that section but judgment of the evidence will be presented. 3. Market analyses As the first step the most important is to analyze the market. After understanding and having a wide overview of the business, the main direction can be determined. 3.1. The historical background The historical background of the development the nursery schools will be inquired. The first kindergarten started in 1828 in Hungary by Terà ©z Brunszvik according to Mà ©szà ¡ros (1968, p. 248). Big number of children visited this institution and mostly the offspring of families in poor financial and social environments. The first reason to collect them was to teach them the rules of etiquette manners, moral and social values besides the general knowledge as mathematic, reading with the help of object lesson tools. The music and singing played a huge role because children can learn easier playfully and to develop the habit of body maintenance is the best way to choose the versification combined with singing. Those schools were operated and financed by members of wealthy, reach families who felt social responsibilities. The kindergarten system was part and the first cornerstone of the public education structure. They operations were regulated by the public education act. To be abl e to place the kindergarten business on the market it is a central question how big is the market. This business is not well covered and because of the rising demand of interest about the new age nursery schools there are a lot of possibilities to create a structure even to establish a franchise system in the future based on the rising stage of dynamism. 3.2. Legal environment 1993rd Act LXXIX. law regulates the public education in Hungary. â€Å"The act extends to the regulation of pre-primary education, school education and teaching, the college of education and learning, as well as on the related administrative and service activities, regardless of the structure and maintenance of the institution.† (http://www.complex.hu/jr/gen/hjegy_doc.cgi?docid=99300079.TV) It declares all aspects of the procedure and operation detailed. Every child has to attend the kindergarten at least one year long before the primary school age and after they 3rd age, but have the opportunity to enjoy the service the entire time during this period. The operation of the state schools is financed by the government but the in practice the parents has to add direct or indirect support on a monthly level if they would like to secure the acceptable environment for their children. 3.3. What is the kindergarten business? To be able to place the kindergarten business on the market it is a central question how big is the market. There are 44 kindergartens existing and operating in Pà ©cs included all private nursery schools according to the Pà ©cs city official portal. (http://hivatal.pecs.hu/oktatas/ovodak/) According to the regulation from 20 to 25 children can create a school group what means that the kindergarten have to operate closed to those number of occupancy what is a great disadvantage of the state nursery schools against the private schools and it leads the company into a better market situation because it wants to operate with less number of children. This new age nursery school business is not well covered and because of the rising demand of interest about them there are a lot of possibilities to create a successful business and even to establish a franchise system in the future, based on the rising stage of dynamism. The other main issue of the industry is that following the basic educ ational plan and habit, the institutions operating language is Hungarian and the level of foreign language teaching is very low and not focused. The importance of that topic will be explained in the subchapter of 3.4.2. 3.4. Sunshine Kindergarten The presentation the main structure of the nursery school provides a base in understanding the concept as a whole of the Sunshine Kindergarten (SK). The business idea this institution places of interest on foreign language and the importance of nature in the everyday life. The education system teaches the children every subject theoretical and does not pay attention of the well and easy practicability of the topic. In case learning would be part of our life from the early childhood, every issue could be cultivated easily and naturally as how to clean our teeth. The globalization plays a big role today and the world became very small. The education will be available in English and Hungarian languages. The well known English give an advantage for a better and easier prevailing around the Globe. The kindergarten will operate with small and closed group of children with max.15 people in one group educating by intellectual way (no TV) what focuses on environment and nature. The global warming and nature catastrophes warn us to change our life style and show children how important the natural world is and we need to take care of it. On the daily basis it will be two teachers permanently and the subsidiary personal on duty. 3.4.1. Vision Mission Statement The vision statement is that children are our future and they can really save the world. It is constructive to provide them the possibility for experiencing the basic steps of a healthy physical-psychical life what has more understanding on the importance that we are part of the nature and we have to learn how to live in symbiosis with it to achieve a happy and successful adulthood. The second part of the vision is that useful and efficient English language knowledge is feasible for everyone by implementing a correct tools and training ways. Mission Statement The vision can be realized by educate young children by a different way creating a strong basis to be open-minded, to live in symbiosis with the environment and be flexible. At this peer group do not exist yet developed habits, so it seems the easiest way to put into action this knowledge into peoples life without changing any personalities of them. With skilled kindergarten teachers and a well defined schooling program the vision is successful reachable. 3.4.2. Service The main service offered from the SK is the child supervision and training by a different way as usual in the state nursery schools. The quality of the service is always lower there due to the less environmental conditions as old buildings and high number of children put into one group. It is understandable that overloaded nursery schools are not able with every willing of the teachers to concentrate very well to every child personally. Every state institution needs financial support from the parents anyway due to the bad circumstances, so families in better financial situation can offer their children higher quality education from the very beginning. What else makes different this institution is the relationship to the nature and to the English language. Nowadays the environmental pollution plays a big role in our life. In case the inhabitants of the world do not change their mind considered pollution we all know the possible causes of this behavior. The basic idea is to school and show people already in their early childhood the importance of that fact. The best way to protect the environment is to create nature focused behavior to give the chance for adults to create more environmental friendly businesses in the future and think different simply. All offered food is ecological and organic, so all meals in the kindergarten should be prepared from fresh ingredients ordered from the organic food company. The physical training will be a part of the daily routine to get the children used to it. The second issue what need to be taken into consideration was the globalization. Due to this fact distances disappear and cultures come more close to each other. The basic problem is the communication what can be solved by knowing the most useful language what is the English based on the research of George Weber. â€Å"English is the most obvious example of a language on the way up. It has survived the fall of the British Empire without even slowing down, it has now gone beyond being the language of the worlds only remaining superpower (which in the long run would be a liability), becoming the first truly world-wide lingua franca. International English has become independent of any one English-speaking country, even the USA. From, a certain level upwards, in business, sport, politics, science and many other fields, knowledge of English has become not a matter of prestige but of necessity. Also: the level at which this occurs is moving ever downwards. In science and technology the grip of English is complete. With growing computer sophistication it is becoming easier to put even the most awkward languages and script on screen but that does not alter the big picture. The Chinese trader, scientist, manufacturer who wants to talk to his foreign contacts is not helped much by even the most carefu lly presented Chinese characters on his screen. He has to tell his non-Chinese customers in English.† (http://www.andaman.org/BOOK/reprints/weber/rep-weber.htm) The figure shows the significant difference of the most used and important languages. At this point we have to mention the weakness of the Hungarian school system. Subject and languages as well will be taught as an external data without any successful integration that knowledge into the students every day. Our belief is to teach a second language by a natural way from the early years can provide a big advantage by implementing that knowledge effectively in the practice in the everyday life. At this age group our expectations should not be high, the passive language skills will be developed and so a stabile basic for the future improvements. The business idea is b