World War Ii Essays (5465 words) - Reparations, Treaty Of Versailles

World War Ii INTRODUCTION War is one of the most tragic things in our world today. It is even sadder that usually it comes around at least once in our lifetime. In the 20th century alone we have already had two huge wars. These wars were call the World Wars simply because they involved most of the big countries of the world. Many people have died in these wars, especially the second World War. That is my focus for this essay. The leader of Germany at the time of WW2 and the person who most think started World War II was a man named Adolf Hitler. Although there are many other reasons, he was definitely one of them. Another reason was the Treaty of Versailles. This was the treaty that was signed at the end of World War 1. This treaty outlined the rules that Germany must follow because of their defeat by Britain and France. Many Germans were angered by the treaty, for most of the rules in the treaty were unfair and Germany lost a great amount of wealth. However, One of the cruelest reasons for the war was Hitler's racist hate for Jews. He would actually be the cause of one of the greatest injustices done againest human-kind in the history of the world. As the war progressed many countries became involved in the war. British forces, which consisted of troops both from England and Canada, along with France, originally declared war on Germany. Germany allied themselves with Italy and Japan, known as the Axis powers, hoped to defeat the Allies. As the war progressed though, and more countries allied themselves with the Allied Forces, such as the United States and the Soviet Union, resistance became futile and in August, 1945, the allies had successfully defeated the Nazi armies. TREATY OF VERSAILLES When World War I came to a close in mid-November of 1918, many ideas were circulating in Europe as to what the peace settlement should entail. In Britain, leaders were thinking about how to increase British colonial power. In France, many wanted to permanently punish the Germans, partly in revenge for Germany's aggression in World War I, but also, perhaps for the Franco-Prussian war in 1871. In Germany, citizens were worried about how radical changes after the war could affect their daily lives. All these biases, worries, plans, and ideas came together in Paris on the 28th of June 1919 with the Treaty of Versailles, establishing the post-war peace in Europe. Yet just twenty years later, war would once again break out in Europe. So why were the peace settlements of World War I unable to prevent the outbreak of war twenty years later in World War II? To understand this, one must first have a detailed understanding of the World War I peace settlement at Versailles Germany was also punished in regard to its colonial and imperial power. During the war, Germany had control of many small islands and archipelagos in the South Pacific. The Treaty of Versailles gave these islands to Britain and Japan. In Africa, France gained the Cameroon from Germany and Britain was given German East Africa and German West Africa. All German assets in other colonies were to be immediately dissolved into the current government of those colonies. Finally, Germany's military was to be greatly reduced in size. The Treaty mandated that Germany's standing army could be no larger than 100,000 men. In addition, their Navy was reduced, and according to Article 198, The armed forces of Germany must not include any military or naval air forces. (2) Germany's army was, in effect, useless, and without an air force, the Allies hoped that Germany would be unable ever to wage war. The Treaty of Versailles also charged Germany with the task of paying heavy reparations. The treaty set up a reparations committee that would meet sometime in 1921 to determine reparations for Germany to pay. Until then, Germany would pay $5,000,000,000 due May 1, 1921. The Germans would have to wait to see what reparations they would really pay. Until then, though, they started on the $5,000,000,000, already a very daunting task for the nation. The economic strain put on Germany was probably the single most important factor in increasing

Defining And Analysing Groupwork Social Work Essay Essay Example

Defining And Analysing Groupwork Social Work Essay Essay Example Defining And Analysing Groupwork Social Work Essay Paper Defining And Analysing Groupwork Social Work Essay Paper Groups may be defined in many ways, so supplying an absolute definition of a group, as with much of the theory around group work, is extremely debatable and contestable. However for the intents of discoursing groupwork within a context of working with immature people we may specify a group as a little assemblage of immature people. Group work may simplistically be described as the survey and application of the procedures and results experienced when a little group comes together. Konopka ( 1963 ) defines groupwork as a method of societal work that is utilised in order to `help persons to heighten their societal operation through purposeful group experiences, and to get by more efficaciously with their personal, group or community problems` . This definition shows a tradition within groupwork of assisting persons with jobs. Brown provides a modernized and more comprehensive definition of group work ( 1994, p.8 ) . He states that `groupwork provides a context in which persons help each other ; it is a method of assisting groups every bit good as assisting persons ; and it can enable persons and groups to influenceand changepersonal, group, organizational and community problems` ( original accent ) . He goes on to separate between `relatively little and neighbourhood centred` work and `macro, social and political approaches` within community work, explicating that merely the former may be decently classified as groupwork. Therefore the function of groupwork can be seen as one which places accent on sharing of ideas, thoughts, jobs and activities. Functions within Groups Each person within a group has a function to play in the development of that group to a greater or lesser extent. Through observation, apprehension of difference, consciousness of personal resourcesand effectual communicating ( Douglas, 1995 ) , each member may impact group procedures and single emotions. Functions develop within groups both through formal assignment and because of the personal features and interpersonal relationships that develop between members. Roles which develop can be constructive and back up the group and its members in accomplishing its ends, or can be destructive and work against the overall group aims. Persons within the group can develop several functions and at times these may struggle. For illustration a PTV member who was designated as leaderfor a specific undertaking, besides played a clownand was fond of practical gags. The gulling about led to a deficiency of trust from other group members making a struggle with the leading function. As the group begins to develop an apprehension of four things can be observed: Observation: the manner we behave is based upon what we observe of ourselves, and what we make of others and their reactions to us. Differences: personally and socially generated ; the effects they have on behaviors and apprehension. Resources: often stemming from difference but are the beginning of possible power for a group and an person. Communication: considered to be natural but capable to many barriers that remain mostly unknown unless a witting attempt is made to happen them: ( Douglas, 1995, p. 80-97 ) A Through supportive functions, groups may play a portion in cut downing subjugation generated externally to the group. Groupwork can be used as a medium for laden groups to `help these groups adjust in society` , and furthermore to assist society to set towards these groups. This can be achieved by `individual rehabilitation` in which we can `help persons to set to societal life and manage aˆÂ ¦ tenseness aˆÂ ¦ addition assurance, high ego esteem` , and in `getting and maintaining employment etc.` . `Societal or community rehabilitation` involves `helping the society to hold meaningful contact` with persons and groups which are discriminated against and laden ( Osei-Hwedie, Mwansa, and Mufune, 1990, p. 188 ) . Preston-Shoot describes groupwork making a `sense of belonging and common identity` promoting `the formation of relationships which foster common designation and influence` , therefore feelings of isolation and uniqueness with issues of difference and subjugation may be reduced. Besides, the group may be encouraged to utilize its internal resources to travel towards single or group `problem-resolution` , cut downing feelings of weakness, constructing self deserving, and detering worker dependence ( Preston-Shoot, 1987, p. 6-28 ) . Smith concurs with this position of the suitableness of groupwork, saying `Groups are obvious sites of interaction and within them a sense of connection or community with others can be fostered` ( Smith, 1994, p.111 ) . This `connectedness` is a valuable tool with which to dispute favoritism and subjugation, for as Piven and Cloward argue, it is merely when we act jointly that alteration can get down ( Piven and Cloward, 1993 ) . Decision: Group Work Double Edged Sword? To province that group work is non an exact scientific discipline is something of an understatement. As we have seen, it is debatable to even specify what is meant by a group as no absolute definition exists. Similarly most, if non all, constructs within group work theory can be, and are, contested. Groups are highly of import in the lives of all persons. Johnson and Johnson ( 1975, p1-2 ) province `many of our ends can be achieved merely with the cooperation and coordination of others` . However `the success of any group depends on the ability of its members to interchange thoughts freely and to experience involved in the life and determinations of the group` ( Massallay, 1990 ) . All groups within young person work have ends, i.e. a future province of personal businesss. It is of import that short term and long term ends are set realistically if the group is to develop and work efficaciously. These maps are achieved through the way of leading and the development of single functions within each group. A group is said to be successful if it: 1.A A A A A accomplishes group undertakings 2.A A A A A maintains the group internally, and ; 3.A A A A A develops and adapts to better effectivity. ( Massallay, 1990 ) Groupwork can be used as an effectual tool for many young person work state of affairss, non least of which is as a medium for disputing subjugation both within groups and persons. Therefore, we have seen the outgrowth and development of misss issue groups and black immature people s undertakings that offer common support every bit good as working to dispute subjugation. Yet we have seen that through the development phases of a groups life there are many chances for persons to develop and concentrate oppressive behavior internally within a group. A appreciation of theoretical apprehension of group behavior and operation can assist to explicate single and group behavior, and assist us to accomplish our ultimate purpose as young person workers, that of informal instruction. It is of import non to handle group work as an exact scientific discipline with unequivocal replies. Indeed many of the questionswe must inquire ourselves are ill-defined, therefore the answersare a best conjecture, or a benchmark that we can develop on and work about. Finally, allow us see briefly the historical context of group work development and the intent it has non merely within young person work, but society at big. As Taylor reminds us `A minute s contemplation shows that the societal groupwork beloved of liberalism is the merchandise of the American capitalist concern to develop more sophisticated direction techniques` ( Taylor, 1987, p. 140 ) . Let us be careful to utilize group work to advance democracy and non fall into the trap of utilizing group work as yet another tool for advancing societal control in a capitalistic province. A © Student Youth Work Online 1999-2001 Please ever cite the writer of this page. References A ; Recommended Reading Adair, J. ( 1988 ) Effective LeadershipLondon: Pan Barker, L. L. , Cegala, D. J. , Kibler, R. J. and Wahlers, K. J. Groups In ProcessNew Jersey, USA: Prentice-Hall Chemical bond, T. ( 1986 ) Games for Social and Life SkillsLondon: Hutchinson Brandes, D. and Phillips, H ( 1977 ) Gamesters HandbookGreat Britain: Stanley Thornes Brown, A. ( 1994 ) Groupwork 3rdEditionGreat Yarmouth: Ashgate Publishing Dearling, A. and Armstrong, H. ( 1994 ) The New Youth Games BookGreat Britain: Russell House Printing Douglas, T. ( 1983 ) Groups: Understanding Peoples Gathered TogetherLondon: Routledge Douglas, T. ( 1995 ) Survival In Groups: The Basics of Group MembershipBuckingham: Open University Press Dynes, R. ( 1990 ) Creative Games in GroupworkGreat Britain: Winslow Imperativeness Garland, J. Jones, H. and Kolody, R. ( 1968 ) `A theoretical account for phases of development in societal workgroups` in Bernstein, S. ( Ed. ) Explorations in GroupworkBoston: Boston University School of Social Work Heap, K. ( 1977 ) Group Theory for Social WorkersGreat Britain: Pergamon Press Konopka, G. ( 1963 ) Social Group Work: a Helping Process Englewood Cliffs, N.J. : Prentice Hall Leech, N. and Wooster, A. D. ( 1986 ) Personal and Social Skills A Practical Approach for the ClassroomGreat Britain: RMEP Massallay, J. L. ( 1990 ) `Methods, Techniques and Skills of Youth and Community Work: Community Action and Group Work` Chapter 4. In Osei-Hwedie, K. , Mwansa, L-K. and Mufune, P. ( Eds. ) Young person and Community Work PracticeZambia: Mission Imperativeness Osei-Hwedie, K. , Mwansa, L-K. and Mufune, P. ( 1990 ) Young person and Community Work Practice: Methods, Techniques and SkillsZambia: Mission Imperativeness Piven, F. F. and Cloward, R. A. ( 1993 ) Regulating the Poor: The Functions of Public Welfare USA: Vintage Books Preston-Shoot, M. ( 1987 ) Effective GroupworkHampshire: Macmillan Rogers, C. R. ( 1967 ) `The procedure of basic brush group` In Bugental, J. F. T. ( Ed. ) TheChallenges of Human PsychologyNew York: McGraw-Hill Sessoms, H. Massachusetts, D. and Stevenson, J. L. ( 1981 ) Leadership and Group Dynamics in Recreation ServicesUSA: Allyn and Bacon Smith, M. K. ( 1994 ) Local Education: Community, Conversation, PraxisGreat Britain: Open University Press Taylor, T. ( 1987 ) `Youth Workers as Character Builders` Chapter 9. In Jeffs, T and Smith, M. ( Eds. ) Youth WorkBasingstoke: MacMillan Tuckman, B. W. ( 1965 ) `Developmental Sequences in Small Groups` in Psychological BulletinNo. 63 p. 384-399 hypertext transfer protocol: //youthworkcentral.tripod.com/sean3.htm

Compression test Essay Example | Topics and Well Written Essays - 250 words

Compression test - Essay Example he lateral forces acting on the can ultimately act on a single line, which is, takes a rectangular shape and is relatively small in area, thus the quick crumbling. Once the yield point, or yield stress, has been reached, the crumbling requires less force for continued deformation, thus the dip in the force used. When the compressive load is directed onto the tops of the soda can, the compressive force acts on the wholesome vertical wall of the can, thus distributing the force equally. By distributing the forces subjected to the can equally as opposed to a single point in the side-crushing test, the can has more resistance to the compressive forces. Since the can is hollow, it exhibits characters that are varied as opposed to the side crushing. From the graph, when the forces supplied reach the yield point, there is a drop in the required forces (Voland, 2003, p. 192), but the crumble suddenly strengthens the can as it is compressed, and gets compacted. The can requires a lot more force to continue the deformation, thus the curve that gets a positive gradient as opposed to a continued drop. The changes are not uniform since the compacting assumes various strengths with continued compacting, until the ultimate load is reached. The forces show that the can takes of fragile characteristics as o pposed to ductile traits in the compression tests, since the graph changes are sudden as opposed to the curved changes a ductile object displays. The relationship between the force and the standard travel (deformation) is proportional, though there exists a constant since the change does not begin at the origin for both

Healthy Diet for People with Diabetes Essay Example | Topics and Well Written Essays - 5000 words

Healthy Diet for People with Diabetes - Essay Example According to the code of professional ethics, the nurses and other medical practitioners are accountable for actions and omissions made in their lines of professional duty and practice, and are bound to justify decisions. 4 The National Service Framework (NSF) for Diabetics 4 Diabetes Description 5 Natural Progression and Pathophysiology 5 Epidemiology 7 Symptoms and Related Complications 8 Complications 9 Management 11 Management of Diabetes 11 Management of Complications 14 Preventing Diabetes 15 Preventing Emergencies 18 Conclusion 21 References 22 Dietary Management for Diabetes Patients Introduction Background Diabetes mellitus, simply known as diabetes, is a disease that occurs due to high blood sugar. This could occur from the fact that pancreas is producing inadequate insulin, or because the cells in the body are irresponsive to the insulin that is produced (Dunning, 2009). Diabetes occurs in two main types; type 1 and 2. Apart from type one and two diabetes, there are other forms, for example gestational diabetes, which occurs in pregnant women, there is congenital diabetes, monogenic diabetes, and diabetes related to cystic fibrosis (Dunning, 2009). All of these types have adverse effects on human health and as such as to be managed, if only to prevent the high rate of fatalities that the disease has the potential to bring about (Taheri, 2012). Globally, many diabetics tend to live in denial on the possible physical impacts of diabetes complications such as heart attack, kidney failure, amputation, stroke, eye disease, high blood pressure. This poses a shocking awareness after diagnosis, and is likely to destabilize the psychological status of the patient (Gadsby & Khunti, 2013). Low or unstable blood sugars in diabetics cause irrationality, anger, anxiety, impatience and restlessness that may cause stress, depression and denial. Dietary management for diabetics may require that fried meals and sugary desserts be replaced with baked foods, fresh fruit s and vegetables (Gadsby & Khunti, 2013). The aim of this paper is to look into the management of this disease, especially as pertains to their dietary needs. To this effect, it is important to study the pathophysiology of diabetes, its epidemiology and natural progression to gain an understanding of the background of the illness (Gadsby & Khunti, 2013). In addition to this, the paper will study the some of the common modes of treatment, that is, the use of insulin. The paper will also cover prevention of diabetes and potential complications from the disease, management of these complications and the role of the multidisciplinary team in all this (Taheri, 2012). National Institute for Health and Care Excellence (NICE) Guidelines The dietary and nutritional management is fundamental for the prevention of Type 2 diabetes and the effective management of Type 1 and 2 diabetes (Feinglos & Bethel, 2008). NICE guidelines provide information to both the healthcare professionals and the diab etics that are necessary in the determination of healthy dietary choices (Feinglos & Bethel, 2008). Nutritional management is effective for diabetics, and in the prevention of

Mise-en-scne Essay Example | Topics and Well Written Essays - 1000 words

Mise-en-scne - Essay Example The movie has gained worldwide recognition due to it being able to address a large audience on a global scale that has been able to relate with every aspect of it. This paper thus helps to provide an insight into the technical factors of the movie including things like its acting, storyline, cinematography (done by Eric Steelberg) as well as style and direction; in other words, talks about the mis en scene associated with the film. Juno has a very basic story line as well as concept attached to the tale; it is about a young girl trying to explore the nooks and crannies of intimacy and relationships without understanding the implications that might arise along with the same. The film has been directed in a very concise manner making use of pencil stylized ‘rotoscoped’ images right from the credits in the beginning, making use of animation in order to help the audience understand the maturity level of the girl and the kind of colourful life that she always wanted to live f or herself. This entire sequence took a period of seven to eight months to be mastered as each and every shot that follows Juno on her way to the medical pharmacy was taken in short screenings. The set design is incredible, assisting in providing the film with a touch of wonder. The film helps teenagers to explore the kind of curiosity that reigns within them, and how the same should be understood not by simply jumping in and trying things out with friends, but by reading about things and comprehending the facts about life from one’s parents first. It helps children and young adults to understand how friends might not be the best option when it comes to understanding such information about pregnancy and intercourse. These aspects of life are crucial to one’s existence and they must be understood well by every individual so that he is able to make his own decisions without falling into trouble or having unplanned circumstances crop up in his life. (Sciretta, Peter) Thus , the film achieved mass appeal because of the story telling as well as how the girl managed to learn her lesson without panicking much about the situation. The various characters within the movie have been portrayed in a very interesting manner. The director has taken his time to choose the main protagonists and provide them with a different twist. Juno is a young teenage girl who comes off a little strong on the first meeting with everyone. Full of sarcasm, she helps to put an indie spin on the movie and gives a very intense performance with her dominating nature and need to control everything that might not even be in her reach. However, she understands where she went wrong by getting pregnant but decides to bring about a change in a couple’s life with the help of her baby who she is willing to give up in order to make someone else happy. There was a vast amount of dramatisation in the film played by the other characters, namely Juno’s parents which helped to calm t he situation by making her understand what she had gone through, and helping her come out with a solution rather than screaming at her and making her feel the pain of the implications and consequences that she was already suffering. The two characters acted in an excellent manner, almost very real and lifelike, helping parents all around to understand how to cope with their children if they befall such a similar situation in their future. Juno herself wonderfully shows the kind of solid and sincere relationship she

Comparison of Beer Industry in Italy and Canada

Comparison of Beer Industry in Italy and Canada Introduction Beer is one of the most used beverages in the world next to coffee and tea. The beer industry therefore as we can imagine is one of the biggest industries in the world with many competitors inside of the industry. It is not surprising that many different kinds of beer and a variety of brands can be found in both Italy and Canada, and both of the countries has a long history of development of brewery industry as well. In this article, we are going to compare both of the countries markets, industry condition, cultural differences, political background and so forth, all those information will be taken into consideration, and be processed to make the final decision on which county environment is more suitable and beneficial for us to invest into. Some theories are going to be applied to analyse the cultural dimensions of both countries, such as Hofstedes cultural dimensions, and SWOT analysis, Porters Five Forces Model. Methodology What method do you use to compile your factbook and why? The methods i use to compile my factbook is that i are going to apply some frameworks from respected authors that are most applicable to my chosen industry (beer industry) such as Hofstede, SWOT analysis and Porters five forces. What prime theory and approaches do you draw on and why? Hofstedes Cultural Dimensions Hofstede measures the cultural dimensions differences in different countries. There are five dimensions in this framework, namely the Power Distance Index (PDI), the Individualism-Collectivism, Masculinity-Femininity and Uncertainty Avoidance. Since Hofstede measures cultural dimensions, therefore it will be used in the cultural system page of the paper when the cultural aspects are discussed. SWOT Analysis SWOT is the abbreviation for Strengths, Weaknesses, Opportunities and Threats. It is an analytical framework to help summarize in a quick and concise way the risks and opportunities for a certain company, for my case the beer industry in two different countries, Canada and Italy. The SWOT analysis looks into internal factors within the company/industry/country (Strengths and Weaknesses) and external factors outside the company/industry/country (Opportunities and Threats). This method will eventually help us to look at the main positive, (strength and opportunities), and the negative, (weaknesses and threats), sides of both countries when comparing. Initially this should help us decide on which country would be most attractive to invest in the beer industry. For this reason, this method will be used at the end of the paper, which will give us an conclusive overview of the both countries. Porters Five Forces Model Porters five forces model argues that there are five forces in an industry to determine the extent and scale of the competition. These five forces affect the industries attractiveness. It is an efficient tool to analyse competition in the industry. In this model, five forces are the threat of substitute products or services, the threat of the entry of new competitors, the intensity of competitive rivalry, the bargaining power of customers, and the bargaining power of suppliers. The industrys attractiveness is the primary and fundamental factor to deciding the profitability, and in any industry, the rule of competition will be reflected in any of the five competitive forces. The purpose of Porters five forces is to show the attractiveness of the beer industry in both Canada and Italy and to help investors decide in which country to enter in the beer industry, besides it could help companies to develop a particular strategy in the industry, and this theory might be used in chapter whic h deals with market / industry conditions. What method of data collection and analysis do you use and why? The methods i use to collect my data are searching my universitys library modules for useful academic articles and using a mix of articles from authors known through literature and the Theory Tutorials for my Comparative Country Studies course. Of course, the reliable information on Internet is also consulted as additional sources, and i have also analyzed the annual report of the company. The beer industry of Italy and Canada In this section, relevant market conditions that apply to the Italian and Canadian beer sector will be explained. The market can be separated according to different factors like size and attractiveness as well. If we divide the market according the different market shares which individual brewery holds, we can see that there are several main player in the beer industry in both of the countries. Italy Italy is famous for its wines, however, it is not well-known for its own beer. Generally speaking, Italy doesnt consume nearly as much beer as its European neighbour, however, there is a growing trend of consumption for beer in Italy, the beer in Italy is not as widespread as in its European neighbours, mainly because there is a historical preference for wine in the country. Italian breweries have undergone a Renaissance in recent years. In fact, only in the past few years, Italy has started having beer drinking and tasting competitions and many related festivals. Normally, this sort of activity is reserved for wine, however, nowadays beer is earning more and more respect from wine-preferred Italians, and even many young Italians prefer to support their countrys beer industry rather than the wine industry now, still, the Italian beer industry has much space to grow and be developed. There are some brands of beer in Italy, one of the oldest and most recognized breweries is Birra Peroni, which was established in 1846 and the headquarter of Peroni is in Rome. Peronis most famous product is a pilsner-style beer. Nastro Azzuro, which is also one of the few Italian beers that marketed all over the world, Nastro Azzuro, is a rather light style beer, many breweries are crafting darker, heavier beers that are rousing interest from new and experienced beer drinkers alike. In addition to those giant breweries, there are many microbreweries in Italy, and they play a important role and have a great portion of the market as well. A microbrewery particularly gains attention from young Italians is Birrificio Baladin, the brewery appeals to young generation through quirky advertisements and sponsoring international music festivals and young Italians think theres room in the global beer market for some of their most outstanding brews. Canada Traditionally, Canadas largest brewing companies were Labatts and Molson. In 1995, Labatts was purchased by an Belgian company which is called Interbrew and it is now a part of Brazilian-Belgian Anheuser-Busch InBev, the worlds largest brewing company and Molson, the other largest beer company, which was merged with US company Coors in 2005 and created a new company called Molson Coors, which is the worlds fifth largest brewing company now. In 2006, with the purchase of Sleeman Breweries, the largest remaining Canadian brewery was purchased by the Japanese owned Sapporo Brewery, Canadas beer production has been mainly under the control of foreign multinationals. By the end of 2006, nearly 90% of beer sales was of product brewed domestically under licence from non-domestic corporations. American beers brewed under licence dominate much of the market. For instance, Budweiser is brewed under licence in Canada by Labatts and Coors Light by Molson. The market in Canada for domestic beer is dominated by Labatt, Molson and Sleeman, all foreign-owned companies. The largest Canadian-owned brewer, Moosehead breweries, only controls about 5.5% of the Canadian market. Country comparison Macro-economic indicators Economy Canada population 33,487,208 (July 2009 est.). Italy population 58,126,212 (July 2009 est.). Economic freedom Canada world rank 6. Economic freedom Italy world rank 87. Finance Financial freedom for Canada: 80.0. Financial freedom in Italy 60.0 Canada investment freedom 75.0. Italy investment freedom 75.0. Canada Economy -GDP (Purchasing Power Parity) $ 1.335 trillion (2010 est.). Country comparison to the world: 15. $1.297 trillion (2009 est.) $1.33 trillion (2008 est.) -GDP Per capita (PPP) $39,600 (2010 est.) country comparison to the world: 22 $38,700 (2009 est.) $40,000 (2008 est.) -Inflation rate (consumer prices) 1.6% (2010 est.) country comparison to the world: 41 0.3% (2009 est.) Italy Economy -GDP (PPP) $1.782 trillion (2010 est.) country comparison to the world: 11 $1.763 trillion (2009 est.) $1.857 trillion (2008 est.) -GDP per capita (PPP) $30,700 (2010 est.) country comparison to the world: 43 $30,300 (2009 est.) $31,900 (2008 est.) -Inflation rate (consumer prices) 1.4% (2010 est.) country comparison to the world: 32 0.8% (2009 est.) Historical developments Italy Beer is known and drank in Italy very long time ago, Italians brewed and consumed the blond drink. It said that Roman Emperor Agricola was a fan of beer when he was the governor of Britannia, and in 83 AD Roman Emperor Agricola raised to the imperial throne and came back to Italy, he took three master brewers with him from Glevum of which the ancient name Gloucester and opened the first real pub in Italy. Nowadays beer is especially loved by young people in Italy, which has been seen as an informal drink, compared to the wine which is alway used in much more formal places. Aperitif and wine tasting have now gained back to wine many casual drinkers, however, until a few years ago, young Italians actually drank more beer than wine. Pub-styled bars are still very popular in Italy and they have spread the love for the more exotic brands of beer: many of them serve Japanese, German, Australian and East European beers along with the more known ones brewed in the UK and Belgium. At least one bottle of Birra cinese (Chinese beer) is served on every table of every Chinese restaurant. Canada Beer was first introduced to Canada by European settlers in the seventeenth century, as Canada had an ideal climate for making and storing beer before refrigeration was introduced. The first commercial brewery was built by Jean Talon in Quebec City, in the year 1668. Over a century later a number of commercial brewers thrived, including some that became the staple of the Canadian industry: John Molson founded a brewery in Montreal in 1786, Alexander Keith inHalifax in 1820, Thomas Carling in London in 1840, John Kinder Labatt in 1847, also in London, Susannah Oland in Halifax in 1867, and Eugene OKeefe in Toronto in 1891. The very first patent to be issued by the Canadian government on July 6, 1842, was to one G. Riley for an improved method of brewing ale, beer, porter, and other maltliquors. Prohibition in Canada did not last as long as in the U.S. and was largely over by the mid 1920s (apart from Prince Edward Island, where it ran from 1901 to 1948). Nevertheless, it had a similar effect of leaving very few brewers, and it was only in the late twentieth century that there has been a revival and microbreweries have started. Brewpubs are still illegal in some provinces. Cultural system Hofstedes Cultural Dimensions of Italy and Canada Power Distance Individualism Masculinity Uncertainty Avoidance Italy Higher More collective More masculine Strong Canada Lower More individualistic More feminine Weak Power distance Canada is lower on the Hofstedes power distance index than Italy, Italy falls in the middle on the index overall. Italian seems to expect differences in power between people. Canadas Power Distance (PDI) is relatively low, with an index of 39, compared to a world average of 55. This is indicative of a greater equality between societal levels, including government, organizations, and even within families. This orientation reinforces a cooperative interaction across power levels and creates a more stable cultural environment. Individualism The more collective nature of Italy compared to Canada can be seen in many ways. It is not uncommon for grown children to live with their parents for years. Italian businesses are primarily owned by individuals and families. Business is preferably done with people with which one is familiar. Unacquainted guests will not be invited into an Italian home. Coffee or dinner will be taken with non-family members at a cafe or restaurant. Canada has Individualism (IDV) as the highest ranking (80) Hofstede Dimension, and is indicative of a society with a more individualistic attitude and relatively loose bonds with others. The populace is more self-reliant and looks out for themselves and their close family members. Masculinity Italy is a fairly masculine society and ranks slightly higher on this index than Canada. Many Italian men still treat women with gallantry and value machismo. Although women have entered the workforce, their numbers are still small and few are in upper echelon positions. Italian household are the sole domain of women; Italian women for the most part cook, clean and care for the children. Italians place a prime importance on material possessions. It is very important to look good in Italy. However, like a more feminine culture, Italians also know how to take time to appreciate the good things in life. Italians work in order to live rather than living to work. Ambition is not prevalent in Italian culture. Therefore i assume that beer as a informal beverage, it is more popular under this kind of cultural background rather than more formal cultural background countries. Uncertainty Avoidance Italy avoids uncertainly more strongly than Canada. By and large Italians prefer to do business with people they know. In addition, Italians prefer to know something about an individual before they speak with him/her on the phone. Thus, in business one should send an introductory fax and follow-up with a phone call. Political/Government System Beer or malt liquor, is defined as all fermented liquor brewed in whole or in part from malt for the purposes of the Excise Act, grain or any saccharine matter without any process of distillation, but does not include wine. Italian Alcohol Taxes and Duties Legislative Framework Alcohol Duty Beer (5% ABV or 12ËÅ ¡ Plato) 0.12Â £ per pint Wine (bottle 11.5% ABV) 0.00Â £ per 75 cl As we can see in the table of different rates of duty applies to beer in Italy, which contains following level of duty. Italy is a member of the European Union, therefore it shares the Common External Tariff regime. EU duties are charged by the Italian Customs Agency on the CIF (cost, insurance and freight) value of the product imported into Italy. The Alcohol Act (2001) bans TV and radio advertising of alcoholic products between 4PM and 9PM and prohibits alcohol advertisements from being shown on TV within 15 minutes before or after any childrens programs. The Act also requires a self-regulatory code to be provided jointly by media companies, advertising agencies and advertisers to govern alcohol advertising. For the legal drinking age, there is no minimum age of legal drinking. And the legal purchasing age of alcohol is 16 and 18. South Tyrol prohibits both serving and purchase for people under the age of 18 and to everybody in a state of inebriation. Milan has enforced a ban on those under 16 purchasing alcohol. Heavy fines are given to proprieters and parents if a transaction is completed. Canadian Alcohol Taxes and Duties Legislative Framework Beer Duty Up to 1.2% alcohol $2.591/hectolitre 1.2% to 2.5% alcohol $13.990/hectolitre Over 2.5% alcohol $27.985/hectolitre As we can see in the table of different rates of duty applies to beer, which contains following level of duty: (1) more than 2.5% absolute ethyl alcohol by volume; (2) more than 1.2% but not more than 2.5% absolute ethyl alcohol by volume; and (3) less than 1.2% absolute ethyl alcohol by volume, and for all beer containing more than 2.5% absolute ethyl alcohol by volume, the rate of excise duty is currently $27.985 per hectolitre. However, excise duties are not imposed on beer provided it is brewed by a person for personal or family use or to be given away without charge and is not for sale commercially. Canadian government showed how highly they value beer production and its breweries by lowering the taxes exercised on beer production. This is a benefit to the industry. As one of the leaders of the whole economy of Canada, the beer sector is likely to maintain these tax benefits and other benefits might be offered as well to the beer sector to develop the Canadian beer industry. In Canada, alcohol was taxed pursuant to the Excise Act previously. However, a new regime in Canada for the federal taxation of certain alcohol, including spirits and wines, was introduced in the Excise Act, 2001, which was implemented effective July 1, 2003. Excise duties on beer (and malt liquor) continue to be imposed under the Excise Act. Generally, different excise duty treatment applies to alcohol for non-beverage use. A licence is required authorizing certain alcohol operations under both the Excise Act, 2001, and the Excise Act. For beer, a licence is only required under the Excise Act for the commercial operation as a brewery, for example, the place where beer is manufactured. All brewery licensees are required to post and maintain security with the Canadian government. The amount of security is set at a minimum of $5,000. Generally, beer is subject to an excise duty that is imposed and becomes payable during the production process. The legal drinking and purchasing age in Canada are both 19. However, In some areas such as Ontario, Saskatchewan, British Columbia, Newfoundland and Labrador, Nova Scotia, Northwest Territories, Yukon, and Nunavut, underage drinking under parental supervision is permitted, with some restrictions, on ones own property in the provinces of New Brunswick andOntario and at home in the provinces of Prince Edward Island, British Columbia and Saskatchewan. InBritish Columbia, only children of the supervising parents, not any other minors such as guests, are allowed underage drinking. Consumption of alcohol in another persons home is subject to other laws. Major players The brewing industry had become extremely concentrated in Canada by the 1970s, being dominated by just three major companies, which are Molson, Labatt, and Carling-OKeefe. Canadas largest brewing companies were Labatts and Molson as we mentioned in the previous overview of industry condition of both countries. In 1995, Labatts was purchased by an Belgian company which is called Interbrew which is now part of Brazilian-Belgian Anheuser-Busch InBev, the worlds largest brewing company and Molson, the other largest beer company, which was merged with US company Coors in 2005 and created a new company called Molson Coors, and it is the worlds fifth largest brewing company now. In 2006, the largest remaining Canadian brewery was purchased by the Japanese owned Sapporo Brewery, Canadas beer production has been mainly under the control of foreign multinationals. By the end of 2006, nearly 90% of beer sales was of product brewed domestically under licence from non-domestic corporations. American beers brewed under licence dominate much of the market. For instance, Budweiser is brewed under licence in Canada by Labatts and Coors Light by Molson. The market in Canada for domestic beer is dominated by Labatt, Molson and Sleeman, all foreign-owned companies. The largest Canadian-owned brewer, Moosehead breweries, only controls small portion of the Canadian market. Italy hosts a few breweries, with the largest owned by the best known Italian and foreign brands. Peronis brewery produces the best known Italian beer: la Peroni. Peroni also produces the premium beer Mastro Azzurro and the brands WÃ ¼hrer, and lesser known Raffo. Heineken Italy brews its famous Heineken, but has also acquired the brands Moretti, Ichnusa, Birra Messina and Dreher. Carslberg owns a few brewerys in Northern and Central Italy. In Northern Italy, Forst brews its own branded beer as well as the famed Menabrea. In Friuli Venezia Giulia the latest brand of Italian beer Birra Castello, has been active since 1997. Along with these big players, there are lots of microbreweries small scale breweries that produce small quantities of beer, they also have premium quality. Major finding of comparison and recommendations Making a decision in which country to invest is not so easy, because of all those different variances in both of the counties, some of the variances are strength for Canada, however, some of them are favorable for Italy. In the first place, the tax rates between Canada and Italy differ. In Canada the rates are relatively lower than in Italy due to the fact that the tax level is relatively high in the European context. In addition to this, the Canadian government reduced taxes even more to benefit Canadian brewers. Secondly, when a look is taken at macroeconomic indicators like GDP per capita we see that Canada is a bit more favorable. However, since this differences are so small, both of the countries that we have chosen are developed countries, and GDP per capita which above certain level has a relatively weak influence on the consumption of beer. Therefore, this factor is not likely to have a significant influences on the desicion of investment in the countries. Thirdly, the population above legal drinking age in the markets has been calculated starting from the age at which alcohol consumption is allowed. This would mean that we start counting the population starting from 18 years old in Italy (some area start from 16 years old) and 19 years old in Canada. We find that the relative amount of people able to purchase and consume alcohol in Italy is larger than in Canada, because the whole population is larger in Italy than in Canada, and the population of legal drinking age are also higher in Italy than in Canada, therefore, the potential market in Italy are larger than in Canada. Lastly, when comparing markets according to its players and their market shares we find that Canada has a more concentrated market with high market share large players and many small players. Italy on the other hand has two old players with a high share and one smaller player while the rest of the market consists of really small players. It would therefore be an advantage to invest in the Italian market; trying to gain and increase a market share because of the fact that there are many foreign players already play very important roles in the Canadian market, Molson Coors Brewing company and Anheuser-Busch InBev have a market share of 42,70 and 42,20 percent respectively. Third place is hold by Moosehead Brewing company with a share of 5,90 percent. These three main players hold 90,8 percent of the market in total by volume. Taking all those facts into consideration, i would say that Italy would be the country that we are going to invest in. As we explained above, we analysed both countries SWOT, for Italy, the strength is market size, the weakness is relatively higher tax rate on alcohol, and the opportunities is that there are only two big old players and some extreme small players, gaining or increasing a share is relatively easy, and the market of Italy are more potential, because Italy still on the growing phase of beer industry. Moreover, since the age allowed to drink in Italy starting from the age of 18 and in some areas are even lower to 16, and with more population in Italy, therefore the market is bigger in Italy than in Canada. In addition, nowadays the Italian government highly values the Italian beer industry due to the impact on its economy and therefore taxes are getting lower and lower. And the threats of Italy is that new public policy may harm the beer industry, such as the advertising policy we mentioned before which bans the ads of alcohol in specific period of time on TV. Comparison of Beer Industry in Italy and Canada Comparison of Beer Industry in Italy and Canada Introduction Beer is one of the most used beverages in the world next to coffee and tea. The beer industry therefore as we can imagine is one of the biggest industries in the world with many competitors inside of the industry. It is not surprising that many different kinds of beer and a variety of brands can be found in both Italy and Canada, and both of the countries has a long history of development of brewery industry as well. In this article, we are going to compare both of the countries markets, industry condition, cultural differences, political background and so forth, all those information will be taken into consideration, and be processed to make the final decision on which county environment is more suitable and beneficial for us to invest into. Some theories are going to be applied to analyse the cultural dimensions of both countries, such as Hofstedes cultural dimensions, and SWOT analysis, Porters Five Forces Model. Methodology What method do you use to compile your factbook and why? The methods i use to compile my factbook is that i are going to apply some frameworks from respected authors that are most applicable to my chosen industry (beer industry) such as Hofstede, SWOT analysis and Porters five forces. What prime theory and approaches do you draw on and why? Hofstedes Cultural Dimensions Hofstede measures the cultural dimensions differences in different countries. There are five dimensions in this framework, namely the Power Distance Index (PDI), the Individualism-Collectivism, Masculinity-Femininity and Uncertainty Avoidance. Since Hofstede measures cultural dimensions, therefore it will be used in the cultural system page of the paper when the cultural aspects are discussed. SWOT Analysis SWOT is the abbreviation for Strengths, Weaknesses, Opportunities and Threats. It is an analytical framework to help summarize in a quick and concise way the risks and opportunities for a certain company, for my case the beer industry in two different countries, Canada and Italy. The SWOT analysis looks into internal factors within the company/industry/country (Strengths and Weaknesses) and external factors outside the company/industry/country (Opportunities and Threats). This method will eventually help us to look at the main positive, (strength and opportunities), and the negative, (weaknesses and threats), sides of both countries when comparing. Initially this should help us decide on which country would be most attractive to invest in the beer industry. For this reason, this method will be used at the end of the paper, which will give us an conclusive overview of the both countries. Porters Five Forces Model Porters five forces model argues that there are five forces in an industry to determine the extent and scale of the competition. These five forces affect the industries attractiveness. It is an efficient tool to analyse competition in the industry. In this model, five forces are the threat of substitute products or services, the threat of the entry of new competitors, the intensity of competitive rivalry, the bargaining power of customers, and the bargaining power of suppliers. The industrys attractiveness is the primary and fundamental factor to deciding the profitability, and in any industry, the rule of competition will be reflected in any of the five competitive forces. The purpose of Porters five forces is to show the attractiveness of the beer industry in both Canada and Italy and to help investors decide in which country to enter in the beer industry, besides it could help companies to develop a particular strategy in the industry, and this theory might be used in chapter whic h deals with market / industry conditions. What method of data collection and analysis do you use and why? The methods i use to collect my data are searching my universitys library modules for useful academic articles and using a mix of articles from authors known through literature and the Theory Tutorials for my Comparative Country Studies course. Of course, the reliable information on Internet is also consulted as additional sources, and i have also analyzed the annual report of the company. The beer industry of Italy and Canada In this section, relevant market conditions that apply to the Italian and Canadian beer sector will be explained. The market can be separated according to different factors like size and attractiveness as well. If we divide the market according the different market shares which individual brewery holds, we can see that there are several main player in the beer industry in both of the countries. Italy Italy is famous for its wines, however, it is not well-known for its own beer. Generally speaking, Italy doesnt consume nearly as much beer as its European neighbour, however, there is a growing trend of consumption for beer in Italy, the beer in Italy is not as widespread as in its European neighbours, mainly because there is a historical preference for wine in the country. Italian breweries have undergone a Renaissance in recent years. In fact, only in the past few years, Italy has started having beer drinking and tasting competitions and many related festivals. Normally, this sort of activity is reserved for wine, however, nowadays beer is earning more and more respect from wine-preferred Italians, and even many young Italians prefer to support their countrys beer industry rather than the wine industry now, still, the Italian beer industry has much space to grow and be developed. There are some brands of beer in Italy, one of the oldest and most recognized breweries is Birra Peroni, which was established in 1846 and the headquarter of Peroni is in Rome. Peronis most famous product is a pilsner-style beer. Nastro Azzuro, which is also one of the few Italian beers that marketed all over the world, Nastro Azzuro, is a rather light style beer, many breweries are crafting darker, heavier beers that are rousing interest from new and experienced beer drinkers alike. In addition to those giant breweries, there are many microbreweries in Italy, and they play a important role and have a great portion of the market as well. A microbrewery particularly gains attention from young Italians is Birrificio Baladin, the brewery appeals to young generation through quirky advertisements and sponsoring international music festivals and young Italians think theres room in the global beer market for some of their most outstanding brews. Canada Traditionally, Canadas largest brewing companies were Labatts and Molson. In 1995, Labatts was purchased by an Belgian company which is called Interbrew and it is now a part of Brazilian-Belgian Anheuser-Busch InBev, the worlds largest brewing company and Molson, the other largest beer company, which was merged with US company Coors in 2005 and created a new company called Molson Coors, which is the worlds fifth largest brewing company now. In 2006, with the purchase of Sleeman Breweries, the largest remaining Canadian brewery was purchased by the Japanese owned Sapporo Brewery, Canadas beer production has been mainly under the control of foreign multinationals. By the end of 2006, nearly 90% of beer sales was of product brewed domestically under licence from non-domestic corporations. American beers brewed under licence dominate much of the market. For instance, Budweiser is brewed under licence in Canada by Labatts and Coors Light by Molson. The market in Canada for domestic beer is dominated by Labatt, Molson and Sleeman, all foreign-owned companies. The largest Canadian-owned brewer, Moosehead breweries, only controls about 5.5% of the Canadian market. Country comparison Macro-economic indicators Economy Canada population 33,487,208 (July 2009 est.). Italy population 58,126,212 (July 2009 est.). Economic freedom Canada world rank 6. Economic freedom Italy world rank 87. Finance Financial freedom for Canada: 80.0. Financial freedom in Italy 60.0 Canada investment freedom 75.0. Italy investment freedom 75.0. Canada Economy -GDP (Purchasing Power Parity) $ 1.335 trillion (2010 est.). Country comparison to the world: 15. $1.297 trillion (2009 est.) $1.33 trillion (2008 est.) -GDP Per capita (PPP) $39,600 (2010 est.) country comparison to the world: 22 $38,700 (2009 est.) $40,000 (2008 est.) -Inflation rate (consumer prices) 1.6% (2010 est.) country comparison to the world: 41 0.3% (2009 est.) Italy Economy -GDP (PPP) $1.782 trillion (2010 est.) country comparison to the world: 11 $1.763 trillion (2009 est.) $1.857 trillion (2008 est.) -GDP per capita (PPP) $30,700 (2010 est.) country comparison to the world: 43 $30,300 (2009 est.) $31,900 (2008 est.) -Inflation rate (consumer prices) 1.4% (2010 est.) country comparison to the world: 32 0.8% (2009 est.) Historical developments Italy Beer is known and drank in Italy very long time ago, Italians brewed and consumed the blond drink. It said that Roman Emperor Agricola was a fan of beer when he was the governor of Britannia, and in 83 AD Roman Emperor Agricola raised to the imperial throne and came back to Italy, he took three master brewers with him from Glevum of which the ancient name Gloucester and opened the first real pub in Italy. Nowadays beer is especially loved by young people in Italy, which has been seen as an informal drink, compared to the wine which is alway used in much more formal places. Aperitif and wine tasting have now gained back to wine many casual drinkers, however, until a few years ago, young Italians actually drank more beer than wine. Pub-styled bars are still very popular in Italy and they have spread the love for the more exotic brands of beer: many of them serve Japanese, German, Australian and East European beers along with the more known ones brewed in the UK and Belgium. At least one bottle of Birra cinese (Chinese beer) is served on every table of every Chinese restaurant. Canada Beer was first introduced to Canada by European settlers in the seventeenth century, as Canada had an ideal climate for making and storing beer before refrigeration was introduced. The first commercial brewery was built by Jean Talon in Quebec City, in the year 1668. Over a century later a number of commercial brewers thrived, including some that became the staple of the Canadian industry: John Molson founded a brewery in Montreal in 1786, Alexander Keith inHalifax in 1820, Thomas Carling in London in 1840, John Kinder Labatt in 1847, also in London, Susannah Oland in Halifax in 1867, and Eugene OKeefe in Toronto in 1891. The very first patent to be issued by the Canadian government on July 6, 1842, was to one G. Riley for an improved method of brewing ale, beer, porter, and other maltliquors. Prohibition in Canada did not last as long as in the U.S. and was largely over by the mid 1920s (apart from Prince Edward Island, where it ran from 1901 to 1948). Nevertheless, it had a similar effect of leaving very few brewers, and it was only in the late twentieth century that there has been a revival and microbreweries have started. Brewpubs are still illegal in some provinces. Cultural system Hofstedes Cultural Dimensions of Italy and Canada Power Distance Individualism Masculinity Uncertainty Avoidance Italy Higher More collective More masculine Strong Canada Lower More individualistic More feminine Weak Power distance Canada is lower on the Hofstedes power distance index than Italy, Italy falls in the middle on the index overall. Italian seems to expect differences in power between people. Canadas Power Distance (PDI) is relatively low, with an index of 39, compared to a world average of 55. This is indicative of a greater equality between societal levels, including government, organizations, and even within families. This orientation reinforces a cooperative interaction across power levels and creates a more stable cultural environment. Individualism The more collective nature of Italy compared to Canada can be seen in many ways. It is not uncommon for grown children to live with their parents for years. Italian businesses are primarily owned by individuals and families. Business is preferably done with people with which one is familiar. Unacquainted guests will not be invited into an Italian home. Coffee or dinner will be taken with non-family members at a cafe or restaurant. Canada has Individualism (IDV) as the highest ranking (80) Hofstede Dimension, and is indicative of a society with a more individualistic attitude and relatively loose bonds with others. The populace is more self-reliant and looks out for themselves and their close family members. Masculinity Italy is a fairly masculine society and ranks slightly higher on this index than Canada. Many Italian men still treat women with gallantry and value machismo. Although women have entered the workforce, their numbers are still small and few are in upper echelon positions. Italian household are the sole domain of women; Italian women for the most part cook, clean and care for the children. Italians place a prime importance on material possessions. It is very important to look good in Italy. However, like a more feminine culture, Italians also know how to take time to appreciate the good things in life. Italians work in order to live rather than living to work. Ambition is not prevalent in Italian culture. Therefore i assume that beer as a informal beverage, it is more popular under this kind of cultural background rather than more formal cultural background countries. Uncertainty Avoidance Italy avoids uncertainly more strongly than Canada. By and large Italians prefer to do business with people they know. In addition, Italians prefer to know something about an individual before they speak with him/her on the phone. Thus, in business one should send an introductory fax and follow-up with a phone call. Political/Government System Beer or malt liquor, is defined as all fermented liquor brewed in whole or in part from malt for the purposes of the Excise Act, grain or any saccharine matter without any process of distillation, but does not include wine. Italian Alcohol Taxes and Duties Legislative Framework Alcohol Duty Beer (5% ABV or 12ËÅ ¡ Plato) 0.12Â £ per pint Wine (bottle 11.5% ABV) 0.00Â £ per 75 cl As we can see in the table of different rates of duty applies to beer in Italy, which contains following level of duty. Italy is a member of the European Union, therefore it shares the Common External Tariff regime. EU duties are charged by the Italian Customs Agency on the CIF (cost, insurance and freight) value of the product imported into Italy. The Alcohol Act (2001) bans TV and radio advertising of alcoholic products between 4PM and 9PM and prohibits alcohol advertisements from being shown on TV within 15 minutes before or after any childrens programs. The Act also requires a self-regulatory code to be provided jointly by media companies, advertising agencies and advertisers to govern alcohol advertising. For the legal drinking age, there is no minimum age of legal drinking. And the legal purchasing age of alcohol is 16 and 18. South Tyrol prohibits both serving and purchase for people under the age of 18 and to everybody in a state of inebriation. Milan has enforced a ban on those under 16 purchasing alcohol. Heavy fines are given to proprieters and parents if a transaction is completed. Canadian Alcohol Taxes and Duties Legislative Framework Beer Duty Up to 1.2% alcohol $2.591/hectolitre 1.2% to 2.5% alcohol $13.990/hectolitre Over 2.5% alcohol $27.985/hectolitre As we can see in the table of different rates of duty applies to beer, which contains following level of duty: (1) more than 2.5% absolute ethyl alcohol by volume; (2) more than 1.2% but not more than 2.5% absolute ethyl alcohol by volume; and (3) less than 1.2% absolute ethyl alcohol by volume, and for all beer containing more than 2.5% absolute ethyl alcohol by volume, the rate of excise duty is currently $27.985 per hectolitre. However, excise duties are not imposed on beer provided it is brewed by a person for personal or family use or to be given away without charge and is not for sale commercially. Canadian government showed how highly they value beer production and its breweries by lowering the taxes exercised on beer production. This is a benefit to the industry. As one of the leaders of the whole economy of Canada, the beer sector is likely to maintain these tax benefits and other benefits might be offered as well to the beer sector to develop the Canadian beer industry. In Canada, alcohol was taxed pursuant to the Excise Act previously. However, a new regime in Canada for the federal taxation of certain alcohol, including spirits and wines, was introduced in the Excise Act, 2001, which was implemented effective July 1, 2003. Excise duties on beer (and malt liquor) continue to be imposed under the Excise Act. Generally, different excise duty treatment applies to alcohol for non-beverage use. A licence is required authorizing certain alcohol operations under both the Excise Act, 2001, and the Excise Act. For beer, a licence is only required under the Excise Act for the commercial operation as a brewery, for example, the place where beer is manufactured. All brewery licensees are required to post and maintain security with the Canadian government. The amount of security is set at a minimum of $5,000. Generally, beer is subject to an excise duty that is imposed and becomes payable during the production process. The legal drinking and purchasing age in Canada are both 19. However, In some areas such as Ontario, Saskatchewan, British Columbia, Newfoundland and Labrador, Nova Scotia, Northwest Territories, Yukon, and Nunavut, underage drinking under parental supervision is permitted, with some restrictions, on ones own property in the provinces of New Brunswick andOntario and at home in the provinces of Prince Edward Island, British Columbia and Saskatchewan. InBritish Columbia, only children of the supervising parents, not any other minors such as guests, are allowed underage drinking. Consumption of alcohol in another persons home is subject to other laws. Major players The brewing industry had become extremely concentrated in Canada by the 1970s, being dominated by just three major companies, which are Molson, Labatt, and Carling-OKeefe. Canadas largest brewing companies were Labatts and Molson as we mentioned in the previous overview of industry condition of both countries. In 1995, Labatts was purchased by an Belgian company which is called Interbrew which is now part of Brazilian-Belgian Anheuser-Busch InBev, the worlds largest brewing company and Molson, the other largest beer company, which was merged with US company Coors in 2005 and created a new company called Molson Coors, and it is the worlds fifth largest brewing company now. In 2006, the largest remaining Canadian brewery was purchased by the Japanese owned Sapporo Brewery, Canadas beer production has been mainly under the control of foreign multinationals. By the end of 2006, nearly 90% of beer sales was of product brewed domestically under licence from non-domestic corporations. American beers brewed under licence dominate much of the market. For instance, Budweiser is brewed under licence in Canada by Labatts and Coors Light by Molson. The market in Canada for domestic beer is dominated by Labatt, Molson and Sleeman, all foreign-owned companies. The largest Canadian-owned brewer, Moosehead breweries, only controls small portion of the Canadian market. Italy hosts a few breweries, with the largest owned by the best known Italian and foreign brands. Peronis brewery produces the best known Italian beer: la Peroni. Peroni also produces the premium beer Mastro Azzurro and the brands WÃ ¼hrer, and lesser known Raffo. Heineken Italy brews its famous Heineken, but has also acquired the brands Moretti, Ichnusa, Birra Messina and Dreher. Carslberg owns a few brewerys in Northern and Central Italy. In Northern Italy, Forst brews its own branded beer as well as the famed Menabrea. In Friuli Venezia Giulia the latest brand of Italian beer Birra Castello, has been active since 1997. Along with these big players, there are lots of microbreweries small scale breweries that produce small quantities of beer, they also have premium quality. Major finding of comparison and recommendations Making a decision in which country to invest is not so easy, because of all those different variances in both of the counties, some of the variances are strength for Canada, however, some of them are favorable for Italy. In the first place, the tax rates between Canada and Italy differ. In Canada the rates are relatively lower than in Italy due to the fact that the tax level is relatively high in the European context. In addition to this, the Canadian government reduced taxes even more to benefit Canadian brewers. Secondly, when a look is taken at macroeconomic indicators like GDP per capita we see that Canada is a bit more favorable. However, since this differences are so small, both of the countries that we have chosen are developed countries, and GDP per capita which above certain level has a relatively weak influence on the consumption of beer. Therefore, this factor is not likely to have a significant influences on the desicion of investment in the countries. Thirdly, the population above legal drinking age in the markets has been calculated starting from the age at which alcohol consumption is allowed. This would mean that we start counting the population starting from 18 years old in Italy (some area start from 16 years old) and 19 years old in Canada. We find that the relative amount of people able to purchase and consume alcohol in Italy is larger than in Canada, because the whole population is larger in Italy than in Canada, and the population of legal drinking age are also higher in Italy than in Canada, therefore, the potential market in Italy are larger than in Canada. Lastly, when comparing markets according to its players and their market shares we find that Canada has a more concentrated market with high market share large players and many small players. Italy on the other hand has two old players with a high share and one smaller player while the rest of the market consists of really small players. It would therefore be an advantage to invest in the Italian market; trying to gain and increase a market share because of the fact that there are many foreign players already play very important roles in the Canadian market, Molson Coors Brewing company and Anheuser-Busch InBev have a market share of 42,70 and 42,20 percent respectively. Third place is hold by Moosehead Brewing company with a share of 5,90 percent. These three main players hold 90,8 percent of the market in total by volume. Taking all those facts into consideration, i would say that Italy would be the country that we are going to invest in. As we explained above, we analysed both countries SWOT, for Italy, the strength is market size, the weakness is relatively higher tax rate on alcohol, and the opportunities is that there are only two big old players and some extreme small players, gaining or increasing a share is relatively easy, and the market of Italy are more potential, because Italy still on the growing phase of beer industry. Moreover, since the age allowed to drink in Italy starting from the age of 18 and in some areas are even lower to 16, and with more population in Italy, therefore the market is bigger in Italy than in Canada. In addition, nowadays the Italian government highly values the Italian beer industry due to the impact on its economy and therefore taxes are getting lower and lower. And the threats of Italy is that new public policy may harm the beer industry, such as the advertising policy we mentioned before which bans the ads of alcohol in specific period of time on TV.

Essay --

The following essay addresses the effect and impact of environmental and ethical management within the sport and recreation industry, critically analysing such methods against current literature in the field. Utilising Carroll’s (1991) model of Corporate Social Responsibility (CSR), it seeks to evaluate, by means of an ethical audit, the current ethical principles employed in the operation of a London-based recreation facility, and objectively assess the extent to which the organisation is committed to the concepts of CSR management. According to Robin and Reidenbach (1987), business ethics demand an organisation behave in agreement with a shared set of believed principles related to moral philosophy, while social responsibility relates to the social conventions that exist between business and society. In other words, social responsibility includes all of the requirements and duties of business to the society it operates in, while business ethics, to some extent, involves the duties of business to the individual decision maker. While the two concepts of ethics and social responsibility are fairly dissimilar, they evidently share a common link. Based on Social Identity Theory (Tajfel and Turner, 1979), Turban and Greening (1997) argued that a company’s corporate social performance (CSP) was favourably associated with their reputation and attractiveness as an employer, suggesting that CSP may provide some competitive advantage in attracting staff. While ethical standards are defined as ideologies that when followed, encourage values such as trust, positive behaviour, justice, and compassion, there is no one consistent set of principles that all organisations adhere to, but rather, each has the ability to create the standards they de... ...h CSR activity, viewing this as a means for its managers to meet the apparent opposing concerns of social responsibility and bottom-line performance. However, to properly manage consumer relationships and its own reputation, GLL should not only adopt CSR as in integral part of its mission, but must also seek to communicate this widely to its members through use of effective social media. While it is plain GLL understands the demands placed on it and its divisional managers, by employees, suppliers, community groups, sporting governing bodies and local authorities, to increase their participation in CSR, it must be wary of this reality as it expands, as business norms and principles, regulatory structures, and stakeholder demand for CSR can and will vary considerably across differing regions of the UK, and along multiple lines of business (McWilliams, et al., 2006).

Why I Teach

Why Teach? Alisha Anderson Grand Canyon University: EDU 576 March 6, 2013 Why teach? I believe that it was meant for me to become a teacher. I have a passion for learning, and I will make my classroom an adventure of learning. A teacher of the year also from Mississippi, Wynona Herchenhahn (2009) indicated that she was a product of good teachers, and I also think that I had many influences coming from great parents and teachers. I love teaching students, they bring out my best values.I like how teachers have the power to change students’ lives to guide them in the right educational path, and that is what I want to do. The person that has inspired me to become a teacher is my mother, Mrs. Jessie Mae Ayers. She has been teaching at the same private school since 1983. She has taught pre-k (3 year olds), 5th -8th graders, and now she has been a librarian since 2004. I would like to be a kindergarten teacher it is the foundation of a student education, and I will like to be the eff ective teacher that starts that journey.I have worked three years as a kindergarten assistant and five years as a pre-k (four year olds) assistant at a public school. I have a love and respect for students; that I can use to build a solid learning community. Christine Gleason and Cynthia Cole Rigsbee (2009), implies that the greatest award is knowing that they made a difference in their student’s life, and that is what I hope to accomplish. References The Council of Chief State School Officers 2009 Teachers of the Year. (2009). Retrieved from http://pearsonfoundation. org/ccsso-toy/2009/index. html

New England Colonies Essay

New England Colonies Essay New England Colonies Essay Life in the Colonies New England colonies, Middle colonies, and Southern colonies The New England colonies: New Hampshire, Massachusetts, Connecticut, and Rhode Island. There was little farming, just enough to feed family. They made money through manufacturing and trade. Climate was colder than the two regions Long cold winter Fish, whales, trees, and furs were natural resources The religion was Puritans. No religious freedom. Pilgrims Work hard and strict rules Most that settled were from England Self-governing charters The Fundamental Orders of Connecticut- first governing body New Hampshire John Mason founded New Hampshire. He planned to establish it as a fish colony. Homogenous means that they were not other people from other nations or religious living in New Hampshire Massachusetts Founded by the Puritans Homogenous Known for the ship building Connecticut Founded by Thomas Hooker Brings people with him from the war colony for religious freedom Not as strict puritans Rhode Island Founded by Roger Williams Sewer colonies Took people from other colonies that did not fit in The Middle Colonies Delaware, Pennsylvania, New Jersey, and New York New Amsterdam- New York and New Jersey together Heterogeneous- mixed Not totally dependent on Farming Wheat also known as bread colonies It was cooler than other colonies, weather wise. Economy based on agriculture and manufacturing and trade Flat land but good soil Iron ore, Religions: Quakers (William Penn), Catholics, Lutherans, Jew, and any other religion. Delaware Founded by Peter Minuit Heterogeneous colony Mixed economy Iron work, ship building, lumber, and farming Not a certain religious Religiously tolerant Pennsylvania Founded by William Penn King gave it to Penn because the king owed his father money Safe haven for Quakers who were persecuted in England Mixed economy Cattle and dairy Mixed economy Paper making, ship building, text tiles (clothing) Religion- Quakers mostly, but you could be any religion New Jersey Founded by Lord Berkeley and Sir Carteret Heterogeneous Livestock and iron Any Religion because Religious freedom New York Given to the Duke of York by the king Heterogeneous Farming and manufacturing Diverse religious population Southern economies Virginia, Maryland, North and South Carolina, and Georgia Heterogeneous Farming Tobacco, indigo,

Paper Editing Help

Paper Editing Help Paper Editing Help Paper Editing Help The first draft of your research paper is likely to be in need of editing, especially if you have let your ideas flow from paragraph to paragraph. Editing is your real opportunity to give your English research paper shape and emphasis. You will have little idea of the final shape of the final draft unless you read through the draft with an intention to edit it. Editing your writing is often a matter of emphasizing one part or one argument more than others. You will need to push some parts of your research paper into the background and pull others forward in the process of paper editing.  Not every college work lends itself to editing treatment; however, all research papers that have no impact are usually those which most resemble a list of points. Papers lacking shape flow one section to another giving equal emphasis to each part so that the impression given is that the paper could go on for ever. These papers need editing help. Paper Editing Tips The below checklist of questions for editing a research paper might look like this: Does description form part of a discussion or analysis? Are quotations linked with comment? What is the main point? (Try writing it in two sentences.) What evidence do you use to substantiate your viewpoint? Is there adequate justification for statements? Can some issues be pulled into the foreground? Is there sufficient interpretation/analysis? Is the choice of material biased? Do all paragraphs deal with one main idea? Do they link together? Are they relevant to the title? Do the points made lead to a logical conclusion? Are there any grammar, spelling, or punctuation mistakes? Research paper editing is not always a matter of erasing the text. While editing you should add explanation and justification to give your college work emphasis. While editing paper you will also check the relevancy of material. The most important editing task is to apply something similar to a 'DNA genetic test'. While editing, imagine that every paragraph carries its own genetic material derived from the work title. Editing help provided by is of high quality.   We will perfect your paper and make it perfect!   Your tutor will be impressed with relevancy of information and logical formatting. Not every doctor is gifted and not every student is able to edit his writing.   We offer an affordable solution - paper editing help.

Segmentation, Targeting, Positioning Assignment

Segmentation, Targeting, Positioning - Assignment Example Thus, the purpose of this paper is to analyse the practice and role of marketing in Cornflower business. In addition to that, the paper will provide an overview of the principal practices and concepts of marketing. Understanding the Concept and Process of Marketing There are two principal marketing concepts. These are such as the application and value of segmentation and product development and design process concept. Segmentation as a concept is vital for Cornflower Company as it aids in categorizing the market into various segments depending on various factors such as gender, age and ethnic backgrounds. However, some physical attributes can also be used including geographical location, hair colour, weight and eyesight (Salaimeh 2008, p.455). Despite the usefulness of the above named segments, it is argued that they are too general. As such, Cornflower Company should narrow down and identify their target market. The effective way for Cornflower to identify its target market is throu gh the utilization of socio-economics as a segmentation strategy. In that case, it should base its focus on income, occupation, and education status of the population in which its stores are located. In addition to socio-economics, it can also apply stages of consumer cycles such as children position and marital status. All these objective strategies can be brought together through a Classification of Residential Neighbourhoods (ACORN) (Salaimeh 2008, p.456). Similarly to objective strategies, Cornflower Company can also apply subjective strategies. Subjective strategies are such as personality inventories. Personality inventories such as lifestyle inventories are effective in grouping consumers with similar traits whilst personal values helps in identifying individuals with fair commercial products (Mintzberg et al 1998, p.405). Product Development Process This is a process that is fairly simplified and it focuses on the product development stages. During this process, the stakehol ders and managers of Cornflower Company evaluates the products evaluation stage where numerous ideas can be rejected. After the initial evaluation, the process moves to the next stage that is more detailed and complex. This stage encompasses engineering process that entails evaluation and design of the process before final production. Evaluation is a continuous process and is applied at various stages of the product to ensure that the product produced is viable commercially and able to increase the company’s profit as well as satisfy the consumers (Kotler, 2003, p. 415). The initial stages are for benchmarking where data collection is done. The data collected helps in identifying the need in the market so that the new product developed can suitable satisfy the need. The data collected lays the foundation for the design and development of the new product where focus is on the product quality levels and characteristics required by the end users (Donna et al. 2010, p.856). Benef its and Costs of Adopting the Above marketing concepts Segmentation has both indirect and direct benefits for Cornflower Company. Through categorizing consumers’ dependant on distinct attributes helps in identifying the purchasing decisions made by consumers. For instance, aromatherapy products and

Globalisation , the World Economy and MNE's mini essay

Globalisation , the World Economy and MNE's mini - Essay Example However, a host country needs to have a minimum absorptive capacity and the ability to link these investments with domestic enterprises (Ruane & Gorg, 1998). FDI policies affect both potential and existing foreign investments either directly or indirectly. The host country justifiably sets its policies based on information, business failure, and intervention (Lall, 2000; Moran, 1998). Some of the policies include: A government should efficiently analyse and evaluate international firms before they invest in the country. Screening aids in identifying the purpose of the firm and the validity of its actions. Secondly, in ownership restraints, the host state decides to exclude foreign investors from certain parts of the economy (Hill, 2011). Exclusion based on the grounds of healthy competition and national security. For example, India implemented certain foreign ownership policies, which governed the retail sector since foreign traders almost put local supermarkets out of business (Mukherjee, 2005). Finally, performance requirements enable a country to optimize FDI benefits and minimize on the costs employed to the host country. Operational policies assist in controlling the activities of foreign companies in the host country. Governments implement operational activities through site restrictions, export requirements and persistence on partial ‘local content.’ Based on location policies, the state needs foreign investors to lay foundation in regions where they provide labour market. Secondly, based on the industrial activities, firms should locate to regions where they will not disrupt other forms of infrastructure or cause harm to the inhabitants. Export policies aim at managing foreign company exports mainly to create a balance between it and the domestic export (Moran, 2005). States implement export regulations through taxation policies. It also permits the exportation of only a set