Article review for managerial accounting Example | Topics and Well Written Essays - 1000 words

Review for managerial accounting - Article Example Biolea believes in self-reliance and innovation. Biolea’s operations are based on solid scientific methods of agriculture of Olive groves in Crete and provide an untainted quality of olive oil to its customers. Biolea’s range of products includes olive oil, and its varieties like Lemonio, Nerantzio. Biolea also supports agro-tourism, wild life, and renewable energy. Fixed Cost, Variable Cost and Mixed Cost – Examples and Their Significance For running its business operations, Biolea incurs fixed cost, variable cost as well as mixed cost. Fixed cost of Biolea would include cost of salaries of supervisors, depreciation of factory machines, etc. Variable costs of Biolea would include cost of olive groves, cost of shipping the olives. Mixed cost includes cost of supervisory salaries for varying levels of production, cost of natural gas for varying levels of production of olive oil. ... Bottled from the beginning, the natural mineral water sold by Evian reduces any chance of impurity and ensures that the customer enjoys purity as well as taste. Water plays a key role for pregnant women and hence this segment of mothers forms a large base of Evian’s customers. Evian’s water plays a key role in baby’s development as the fetus at 25 weeks is 90% water it. Evian’s dwindling water supply is due to increase in population and the striving of people especially in the developing countries to drink clean water today and tomorrow. To ensure that customers get pure and clean drinking water throughout 24 hours, Evian has designed a PET bottle that is easy to carry. Evian provides customized bottle of natural water for specific purposes of sports, travel and tour, etc. Fixed Cost, Variable Cost and Mixed Cost – Examples and Their Significance For running its business operations, Evian incurs fixed cost, variable cost as well as mixed cost. Fixed cost of Evian would include cost of salaries of supervisors, depreciation of factory machines, etc. Variable costs of Evian would include cost of natural water bottles, cost of shipping the bottles. Mixed cost includes cost of supervisory salaries for varying levels of production, cost of raw material for varying levels of production of bottle mineral water. The three types of cost listed above for Evian are a typical example for the reason that items listed under fixed cost are fixed expenses to be incurred by Evian irrespective of the level of production of bottled mineral water, items under variable cost would vary as the production level of Evian would vary, items listed under mixed cost of Evian have a fixed component irrespective of Evian’s

Geopolitical context Essay Example for Free

Geopolitical context Essay Syriana (2005) was directed by Stephen Gaghan and was produced by George Clooney, who also starred in it. The film, loosely adapted from Robert Baers memoir, See No Evil, is a thriller which focuses on contemporary themes and is highly relevant in todays geopolitical context. It tells four parallel stories, and the audience is taken on a lightning-paced, often confusing ride from Texas to Washington D. C. to Switzerland to Spain to the Middle East. This places it into the genre of hyperlink cinema, where storylines and characters interact subtly and events in one storyline have a distinct effect on other story lines, but the characters are not aware of this fully. Gaghans Syriana is similar in treatment to the documentary feel of Steven Soderberghs Traffic, which was written by Gaghan. While the latter had drug trade exposure as its main theme, both used interlocking stories to take the viewer on a spell-binding ride, which keeps throwing curves till the very end. The ensemble films central theme is petroleum politics and the widespread influence of the oil industry. Key plotlines focus on the political, economic, legal and social ramifications of this industry on CIA agent Bob Barnes (George Clooney) who is highly experienced in the Middle East but his stellar reputation is tainted by his failure in a mission involving missiles in Beirut, an energy analyst Bryan Woodman (Matt Damon) who is a friend of the Persian Gulf Prince Nasir Al-Subaai but suffers owing to this association, a lawyer in Washington Bennett Holiday (Jeffrey Wright) who is investigating the merger of two oil companies and Wasim Khan (Mazhar Munir), a Pakistani immigrant working for an oil company in an Arab country, which later fires him. The acting is top-notch and there is not a trace of bad acting in this movie. Clooney plays a man who has been exhausted by the CIAs war on Middle East terrorism, who on one hand is trying hard to get his son through college, and on the other has the power to order the assassination of the Persian Gulf Price because he chose China over the U. S. in an oil transaction. His acting has a hypnotic quality to it which stays with the viewer even after the final credits are rolled. Matt Damon also gives a brilliant performance who, much to his wifes horror, is perfectly willing to exploit the accidental death of his son in the Princes house for his own benefit. Tim Blake Nelson who plays Danny Dalton, the right-hand man of the executive at one of the oil companies involved in the merger, must also be mentioned for his amazing timing in the scene where he extols the safe and warm qualities of corruption. Syriana falls short of being a great movie, and ranks somewhere above average on the quality scale. The screen play is gripping, the dialogue sharp and the debates all those which gained relevance in the post 9/11 environment and stay so till now. The movie succeeds at telling its viewers how they should stop trying to understand the oil industry, because the real story is so complex it might not even be properly grasped by oil company executives, Arab monarchy, CIA agents or energy brokers anywhere in the world. The screenplay and direction both reflect a certain intelligence and the quality of research is impeccable. There are a number of individual scenes which contain an almost fierce power and energy in them, but they dont thread together the movie as a whole. The problem I faced with Syriana was that while I was spellbound throughout the duration of the movie, the various intermingled storylines confused me and I felt this happen more so because the characters in the movie itself are confused by the events around them and do not know exactly what kind of situations theyre involved in. The confusion of characters might have been written in the script, but in this particular case, it got passed on to the audience as well, which was in most probability, not the intention of the director. Another issue with the multifaceted stories were that some characters and plotlines were more developed and interesting, such as those of Matt Damon and George Clooney, while others, such as Jeffery Wrights could not impress, even with Wrights brilliant potential, simply because he just got about twenty minutes of screentime. Hence, while parts of the movie were good, they did not add up to a rewarding whole. Syriana is similar to Traffic in its aesthetic appeal: it has not been shot in a studio, rather to ensure the believability of the movie, production took place all around the globe to capture the true essence of the stunning landscapes and inimitable societies it would be depicting. The entire movie has been shot using a pair of hand-held cameras, which give the film its unique quasi-documentary feel and helps in providing context for some of the issues discussed in the movie. The movie is worth the two hours spent watching it, however, one ends up feeling that it was too ambitious a project where the execution could not deliver all that it was expected to. Nevertheless, Gaghans effort is commendable and the narrative of the oil industry is definitely eye-opening. His approach of not explaining everything and leaving the viewer to decide the right and wrong of it makes this movie a tough nut: gripping, complex, confusing and yet fascinating till the end.

Michael Collins :: essays research papers

Michael Collins played a major part in Ireland's history after 1916. Michael Collins had been involved in the Easter Uprising in 1916, but he played a relatively low key part. It was after the Uprising that Collins made his mark leading to the treaty of 1921 that gave Ireland dominion status within the British Empire. Michael Collins was born in October 1890 in County Cork. This area was a heartland of the Fenian movement. His father, also called Michael, instilled in his son a love of Irish poetry and ballads. At school, Michael was taught by a teacher called Denis Lyons who belonged to the Irish Republican Brotherhood and the village blacksmith, James Santry, was a Fenian. He told the young Michael stories of Irish patriotism and in such an environment, Michael grew up with a strong sense of pride in Ireland and of being Irish. When he was 15, Collins emigrated to London. He worked as a clerk for the Post Office and he lived within the large Irish community in London. This community was never absorbed into London's society itself. There were many people in London who felt that the Irish undercut the wages paid out to other workers and many in the Irish community felt ostracised. While in London, Collins joined Sinn Fein and the Gaelic League and in 1909, he became a member of the Irish Republican Brotherhood. In 1916, Collins returned to Ireland to take part in the Uprising in Dublin. He fought alongside others in the General Post Office. He played a relatively minor part and was not one of the leaders who was court-martialed. Collins was sent to Richmond Barracks and then to Frongoch internment camp in Wales. He was released in December 1916 and immediately went back to Ireland. His goal now was to revitalise the campaign to get independence for Ireland. Collins was elected to the executive committee of Sinn Fein and he led a violent campaign against anything that represented British authority in Ireland - primarily the Royal Irish Constabulary (RIC) and the Army. The murder of RIC officers brought a tit-for-tat policy from the British. Ireland, post-World War One, was a dangerous country to be in. The more killings that were carried out by Collins and the men he led in the newly formed Irish Republican Army (IRA), the more the British responded with like. The notorious Black and Tans and the 'Auxies' were used by the British Army to spread fear throughout Ireland (though primarily in the south and west).

The Key Factors on the Development of Outdoor Adventure.

The key factors on the development of outdoor adventure. 1932 – The mass trespass On Sunday 24th April 1932 around five hundred ramblers trespassed in on Kinder Scout, this led to legislation in 1949 to establish the National Parks and to walkers' rights over open country and common land in 2000. The reason there was a mass trespass was because gamekeepers that owned the land that the ramblers wanted to walk on said they couldn’t, and because of the lack of progress that had been made by the official ramblers’ federations for the ‘Right to Roam’ the mass trespass was organised. The idea was to protest about the lack of access. The land was bad farming land and was used to graze sheep or to keep game birds and was only worked on around 12 days a year, the rest of the time it would have been deserted but walkers weren’t allowed on it. The mass trespassers demanded change, they wanted the land to be opened so when it wasn’t being worked on people could walk on it. Of the 150,000 acres of land in the Peak District only 1,200 acres, had public access and there were only 12 ‘legal' paths to choose from, this meant that with the growing popularity of walking the paths were often crowded. If any of the walkers wandered off the paths (which many did, to find somewhere quieter) it was trespassing and they were chased off the land. Many walkers believed it wasn’t right that people should have land as private and access should be available to everyone. So people set out on the mass trespass as a protest against land owners, nothing other than arrests happened immediately, but 17 years later the National Parks and Access to the Countryside Act 1949 legislation came in. And if it wasn’t for the mass trespass we may not have had access to the countryside this would have made it hard for outdoor education to take place. As access would be restricted and wandering off paths wouldn’t be allowed, going to a crag to climb wouldn’t be allowed, setting up a tent wouldn’t be allowed, mountain biking wouldn’t be allowed (off paths), the list goes on, but if not for the 400 – 500 trespassers we may not have had as many opportunities as we do today. The main influence the mass trespass had on the outdoor education world was access which provides opportunities and gave people something cheap to do in their leisure time. It also increased media which increased knowledge. It reduced fear as with the legislation in place people can wander off paths and not be chased off the land. 1907 – Robert Baden started the scouts and 2009 – Bear Grylls becomes chief scout Robert Baden’s many experiences as a boy and as a soldier played a great part in him starting the scouting movement. When he was a boy he spent his holidays camping, hiking and sailing, Robert also used to sneak off into the woods during school and there he learned how to hide his tracks, climb trees and freeze to escape attention if any of the school teachers entered the woods. As a boy he also learnt skills such as how to pitch a tent, use a map and compass, and cook on a wood-fire. When Robert was in the British army, he taught his soldiers how to live in the wood. He taught them how to use maps and compasses, how to tell directions from the stars, and how to read tracks and trail signs. He called his soldiers Scouts. In 1900, Robert and his soldiers were defending a town during a war in South Africa. Robert taught the boys of the town to do important jobs the soldiers usually did. He learned that boys could be taught to do important things and do their best at it. All this led to him taking 20 teenage boys on 1st – 9th August 1907 to Brownsea Island to camp, he taught them scouting. This then led to him writing a book in 1908, a book called Scouting for boys, from this he only intended to provide a method of training boys which existing organisations could use, but to his surprise many boys grouped together and created their own ‘scouts’ groups. And by 1909, there were 11,000 Boy Scouts. Scouting spread from Britain America, and all over the world. Thanks to Lord Robert Baden-Powell, there are now millions of people joined together in the worldwide community of Scouting. The war in 1914 could have caused the collapse of the scouts, but the training provided proved its worth. When adult leaders volunteered for active service patrol leaders took over. Scouts contributed to the war effort in many ways including the Sea Scouts who took the place of regular coast-guardsmen, which freed them for service afloat. On 17th May 2009 Bear Grylls became chief scout becoming the youngest ever chief scout Bear says â€Å"this is his proudest post, standing up for young people from so many different cultures and countries, helping them realize their dreams, explore the world, help in crisis countries, and benefit from being part of a worldwide family. It is all about encouraging life values, outdoor skills and a sense of pride, belonging and camaraderie through adventure. † His website states â€Å"Bear Grylls is a worldwide icon for the great outdoors and the ultimate in adventure. † And â€Å"Bear Grylls has become known around the world as one of the most recognized faces of survival and outdoor adventure. † Because he is in the media and on TV a lot he is a celebrity role model that can impact people on wanting to join the scouts and gain knowledge. If Robert hadn’t set up the scouts then 1- Bear wouldn’t be scout leader and may not have had as much impact on people that he does, and 2- many people wouldn’t have joined and learned about the outdoors and many wouldn’t have an interest in outdoor adventure. 1990’s – The 7 Stanes set up The 7stanes are seven mountain biking sites in the south of Scotland. It is a partnership project which was started in 2001 and recently finished its third phase (2011). They are set on Forestry Commission land and they are seen as the way by which further trails in the UK should be developed. They are known as the 7stanes because each venue features a ‘stane' (Scottish name for stone) along each of the forest trails. The 7stanes are set in: * Forest of Ae * Dalbeattie * Glentrool * Kirroughtree, near Newton Stewart * Mabie * Newcastleton * Tweed Valley – Glentress and Innerleithen The trails on each site are different, and are set different difficulties by Trail Grades which are: * Green – Easy (relatively flat; suitable for beginners) Blue – Moderate (may be single-track and include minor obstacles; suitable for cyclists with basic off-road skills) * Red – Difficult (mostly single-track, many obstacles; suitable for proficient mountain bikers) * Black – Severe (similar to red routes, with more obstacles and large challenging area; suitable for expert riders only) * Bike Park (Orange)- Extreme (highly challen ging, includes downhill sections and unavoidable jumps; suitable for expert riders only) The Forestry Commission as established in 1919 and is responsible for forestry in Great Britain. Its mission is â€Å"to protect and expand Britain's forests and woodlands and increase their value to society and the environment. † In October 2010, the Government introduced the Public Bodies Bill, which would have enabled the Secretary of State to sell or lease public forests in England. This could have ment that the land was sold and possibly changed but an online petition was set up opposing the sale and it received more than 537,000 people signed it. Then in February 2011, after a campaign of protest by groups like the Ramblers and Hands off our Forest, the government announced it had abandoned its plans and would remove the forestry clauses from the Public Bodies Bill. Also an independent panel was set up to advice on the future directions of forestry policies, and on the role of the Forestry Commission. If the 7 stains weren’t there many outdoor centers in the south Scotland would not have the opportunity to take their groups mountain biking, also many shops may not sell as much mountain bike equipment and this would effect the increase in new and better equipment. So because the 7 Stanes is there is an increased availability, and accessibility. Also the advertising has increased knowledge and interest in mountain biking. Bibliography http://www. beargrylls. com http://www. scout. org http://www. kindertrespass. com/ http://www. forestry. gov. uk http://7stanesmountainbiking. com

Marketing Plan for Sierra Nevada Brewery

The purpose of this document is to create a marketing plan for Sierra Nevada Brewery (SNB); specifically, developing a plan to expand the product line depth by launching a new product variation that incorporates Sierra Nevada’s traditional ale, with the flavor of blackberry. First, objectives are clearly established, followed by a situational analysis using a SWOT protocol. A market analysis is performed based upon the STP procedure, which directly leads to the marketing strategy. Financial projections are provided, along with strategy to implement the marketing plan, which leads to the final segment; evaluation and control metrics, which will be used to analyze the efficiency and effectiveness of the marketing plan.SNB is a financially strong company, as represented by research and their ranking as the #2 producer of craft beer in the United States. They have positioned themselves as being an elite craft beer producer by using high-quality ingredients, producing esteemed beer s, being socially responsible and ethical, and focusing on a niche market. The need and desire to be innovative, in conjunction with SNB’s goal to have a brewery on the East Coast in order to enhance their supply chain management, led to the proposal to introduce the of Blackberry Ale; their first flavored ale. Since SNB has effectively marketed all of their beers, adding the Blackberry Ale followed a similar strategy.The target consumers are educated, middle-to-upper-middle class professional men that refer to themselves as beer connoisseurs, and revere artisanal brewing. Blackberry Ale will be packaged and marketed as a premier craft beer and placed in urban areas with an upscale atmosphere. Pricing will be set competitively at $9.59 for a 6-pack of 12oz bottles. Based upon research, trends, and SNB’s history, the  recommendation is for SNB to launch Blackberry Ale in the first quarter of 2014, mirroring the grand opening of the new East Coast brewery in North Caro lina. Blackberry Ale is expected to increase SNB’s profitability and value; thereby, helping to continue the increasing strength of the SNB family brand. Marketing Plan for Sierra Nevada BreweryCompany OverviewSierra Nevada Brewery (SNB) was officially founded in 1979, in Chico, California. This small, college-town, located 90 miles north of Sacramento, sits at the foot of the Sierra Nevada foothills, for which the brewery is named after. What makes this brewery unique is its history. Ken Grossman, the founder and master brewer of SNB, started experimenting with homebrew in 1970, under the tutelage of his friend’s father; this is where his passion for brewing beer began to flourish.In 1976, Ken partnered up with Paul Camusi to take home brewing to a higher level. Since hops were scarce for home brewers in the 1970’s, Ken traveled to Yakima, Washington, to obtain whole-cone Cascade hops, which produce a citrus-pine flavor and aroma that makes SNB distinct. SNB is renowned for its illustrious beers, specifically for the hop-forward brewing method, which adds distinctive flavors and aromas to the beers. As the demand for SNB’s esteemed beers rapidly began to outpace supply, Ken expanded into a local warehouse, brewing out of defunct stainless steel tanks that he recovered from dairy farms in California and Oregon. Since 1980, SNB has continued to expand and capture a larger portion of the market share.Objectives and GoalsSNB wants to provide high quality beer to consumers throughout the United States; furthermore, they want to introduce new specialty products, such as flavored beers. With the determination and resources that SNB possesses, they have positioned themselves into becoming the top-rated premium brewery in the U.S. According to McCurry (2012), â€Å"Sierra Nevada is the No. 2 U.S. craft brewer in terms of sales behind Sam Adams. It plans to have an initial capacity of 300,000 barrels and will employ 90† (para. 2). An increasing demand for SNB beer in the Eastern U.S., combined with additional transportation costs has necessitated the establishment of an East Coast brewery.A major objective of SNB is to build a brewery on the East coast,  allowing them to efficiently market their premium beers to include all states east of the Mississippi River, while adding value to the overall organization. McCurry goes on to state: For a decade, Sierra Nevada served eastern markets very efficiently, using a lot of piggyback rail with refrigerated containers. Bottle-aged beer has to be refrigerated, and it's expensive to run across the country, but the company did it very successfully. As the market grew in the East and capacity constraints started to be reached in Chico, it became obvious that what is needed is a new brewery and it should be built in the East to address cost and service issues. (para. 9)The addition of an East coast brewery should strategically position SNB above Sam Adams, therefore claimin g the number one spot in craft beers, and further increasing the SNB brand. Specifically, the objective is to expand their product line and break into the growing flavored ale market. Situational AnalysisSNB holds a relatively strong position in the beer industry. Their strengths are perhaps the organization’s greatest asset. SNB’s state of the art, on-site R&D Department, has positioned them to be an elite brewery, by providing pristine and innovative beers. This allows them to differentiate themselves from competitors. â€Å"The investment in the science of brewing made Sierra Nevada widely regarded as one of the most sophisticated research and quality focused breweries in the world† (Sierra Nevada, 2013, para. 23). Additionally, SNB prides itself as being a progressive-green and socially responsible company; the nation’s largest private solar array provides 1.5 megawatts of electricity, while the on-site auditorium houses community events.Strengths Wea knesses Opportunities Threats On-site R&D #2 craft brewery Expand to the East coast where SNB has a small presence. Intense competition from other craft breweries Strong brand name Small company; limited resources for promotions and advertising Enhance supply chain management Anti-drinking campaigns Green and socially responsible; sustainability One manufacturing location Growing preference of consumers for higher quality craft beers and flavored ales. Health concerns of consumers about beer consumptionOne key element that adds value to SNB is Ken Grossman’s continuous concern for the environment and the community: Their installation of four 250-watt co-generation fuel cells earned them a visit from Governor Arnold Schwarzenegger. They have long had the first largest private installation of solar panels in the nation. They engage in heat recovery, CO2 recovery, water recycling, bought their own cows to eat their spent grains, and they don’t believe in buying carbon off sets.And now, they have a new composting system—all presented with â€Å"again, it’s not the greatest ROI† from Grossman, â€Å"but it’s the way we want to do things around here, it’s part of our story.† (Chang, 2010, para. 4) SNB sets the bar high for organizations in being ethically and socially responsible. Although SNB can save money by cutting corners, they continue to take the high road and focus on the well-being of the community, as well as the environment.Market AnalysisCurrent trends and data indicate craft breweries are gaining market strength. The long term dominance by large beer manufactures is declining. According to Ciccone (2012), â€Å"In 2011, all top 25 craft breweries experienced increases in revenues. Craft breweries recorded 15 percent growth in volume of barrels shipped, compared to a 1.5 percent decrease in the beer industry overall† (para. 2). SNB received second place honors during 2011 in Best-Selling Craft Beers. #2 – Sierra Nevada Brewing Co.Location: Chico, Calif. Barrels Sold in 2011: 858,000 — 9.2 percent increase since 2010 Popular Brands: Sierra Nevada Pale Ale, Ovila Abbey AlesJulia Herz, Craft Beer Program Director for the Brewers Association, stated,  Ã¢â‚¬Å"A light American lager no longer satisfies every taste. Americans have developed a discerning palate, so if it's not world class quality, it won't survive† (Ciccone, 2012, para. 3). The market for craft beers is growing, and SNB is positioning itself to dominate the craft beer market. SNB’s strength is becoming more apparent, as they continue to gain market share every year. Clarke (2012) stated that a 2011 study indicated craft beer grew by 16.3%, the largest growth by any beer category; furthermore, 11% of craft beer’s growth arose from new drinkers in 2010, compared to an astounding 46% in 2011. An import element for SNB to consider it that Millennials account for 46% of new craft b eer drinkers.The market for craft beer continues to grow at a rapid rate; additionally, all of this growth is occurring during difficult economic times. The overall success of SNB can largely be attributed to its marketing strategy. They segmented the market by focusing on beer drinkers in the U.S. market. SNB further segmented the market down to craft beer consumers. The craft beer segment does not include low-income, uneducated, party-oriented beer drinkers. SNB targets male craft beer consumers, as marketing strategies have indicated that targeting woman can have an adverse effect. Clarke (2012) goes on to say that women are apt to project contemptuous ridicule towards beers that are marketed as being women-friendly, especially if the beer is specifically targeted to them.Specifically, SNB targets College educated, middle-to-upper-middle class professional men, ages 21-44 years old that refer to themselves as beer connoisseurs, and revere artisanal brewing. â€Å"By volume, 80% of craft beer was enjoyed by white (non-Hispanic) consumers, over half of them in the 21-44 year age bracket. More than 75% earned at least $50,000/year, and 43% were college-educated Craft beer connoisseurs, as they prefer to be called, savor the distinctive taste and aroma of craft beers† (Clarke, 2012, para. 6). With the target consumer being established, SNB can effectively position themselves.Craft beer connoisseurs are already aware of the prestigious SNB image; therefore, positioning the new craft beer innovation will ensure that consumers perceive the product as a premier, black berry-flavored craft beer, created for the affluent craft beer connoisseur. Marketing StrategySNB’s product, a blackberry flavored ale, is the first flavored beer that  they will produce. â€Å"There are a lot of new flavors out there, and beer drinkers are willing to try brands they haven't tried before because they trust the category, Gatza says.† (McCurry, 2012, para. 62). By offering flavored ale, SNB strategically appeals to its current consumer based, as these consumers will want to try the latest creation, while increasing market penetration by acquiring new consumers who are intrigued by the new product and want to try it.The new product is Blackberry Ale; an amber colored light ale with the subtle flavor and deep notes of blackberry. This premier brew will be packaged in dark glass bottles. Tastings (n.d.) emphatically encourage the use of dark glass bottles, as they inhibit the photochemical effect produced by daylight, specifically, the ultraviolet spectrum, which can create â€Å"off flavors† and degrade the freshness of the beer. Additionally, twist-off crowns don’t protect beer against oxidation as well as pry-off crowns; therefore Blackberry Ale will include pry-off crowns. An adhesive label, containing product information and displaying the illustrious SNB logo, will be applied to each bottle. Finally, the label will display t he brand-Sierra Nevada Blackberry Ale; thereby, using a family name brand strategy. Distribution StrategyBlackberry Ale will be distributed strategically through select retailers as to protect SNB’s premier image, while increasing market penetration: Taprooms Upscale restaurants High-end bars and clubs Gourmet specialty stores Beer and wine bistros Prosperous grocery storesIndirect distribution using established partnerships will facilitate the placement of Blackberry Ale into the selected retailers. This link provides a list of all established distributor partnerships throughout the U.S.: http://www.sierranevada.com/distributors/ Pricing StrategySNB’s price will reflect a premium price as their products are known for being high-quality and in accordance to the product positioning. They already benefit from having an effective pricing strategy; therefore, Blackberry Ale will be priced in-line with SNB’s current beers that are  already on the market, while bein g competitively priced with SNB’s strongest craft beer competition, Sam Adams Blackberry Witbier. Therefore the price for Blackberry Ale will be set at $9.59 for a six pack of 12oz bottles.Promotion StrategyIn order to promote the latest addition to the Sierra Nevada line, a multitude of media and promotions will be used to facilitate the product’s introduction into the market: Advertising PromotionSocial media including Facebook, Twitter, Linkedin, and Google+ Advertising in key magazines: The Beer Connoisseur, DRAFT, Ale Street News, Northwest Brewing News, The Celebrator Beer News, Great Lakes Brewing News, Yankee Brew News, Brew Your Own, Beer Advocate , Ask Men, Maxim, Esquire, GQ, Details, and Sports Illustrated Sales PromotionFree 4oz sample coupons (limited time only-90 days)Free 4oz samples when product is only available on-tap (limited time only) $2.00 off introductory coupons (expires after 90 days)Buy 3, get 1 free (buy any 6-pack of SNB beer, get 1 free 6- pack of Blackberry Ale-90 day promotion) All promotions will terminate after 90 days of product introduction to assess the effectiveness of the promotions and determine future courses of action. Financial ProjectionsThe chart below, provided by the Brewers Association, clearly illustrates the continuous growth of the craft beer industry. Based upon research and the strong financial position of SNB, adding the Blackberry Ale brand to the organization can only increase the profitability and value of the organization. Each time SNB has added depth to the Sierra Nevada line, the company has only prospered financially, and in terms of gaining exposure, which adds value to the organization. Additionally, the community has benefited from SNB’s success, as SNB has been proven to be a strong player in social responsibility.SNB anticipates the production of a new, East Coast brewery in 2014, will support its objectives, and while increasing the profitability of the organization. The ad dition of a second brewery strategically adds value to  the organization as it enhances supply chain management, increases awareness, while potentially doubling production and capacity. it is estimated that after introduction sales of Blackberry will grow, reaching 1% of SNB beer sales after 1 year. Blackberry Ale is expected to break even and become a profitable product, based on expected sales and costs of introduction into the market. Implementation PlanBlackberry Ale has already passed all necessary guidelines established by SNB. As the fourth quarter quickly approaches, SNB will continue its successful strategy of producing Celebration Ale; a highly demanded brand that is synonymous with the holiday season. SNB is fearful that launching Blackberry Ale during this time would conflict with the established and successful release of the seasonal Celebration Ale; therefore, the launch of Blackberry Ale into the market is planned to coincide with the grand opening of the new brewer y, under construction in North Carolina, which is the first quarter of 2014.Evaluation Metrics and ControlSNB has determined it will analyze the addition of Blackberry Ale, ninety days after the launch of the product into the market. All introductory promotions will terminate after ninety days to access the future profitability of adding flavored ale to the brand line. Additionally, Blackberry Ale will be analyzed again each month, for the next three months to determine how the new product sales without added promotions. After six months, a thorough analysis focusing on sales, market share, brand recognition and profitability will be used as evaluation metrics, to determine the profitability, and future of Blackberry Ale.

Education in Animal Farm Essays

Education in Animal Farm Essays Education in Animal Farm Essay Education in Animal Farm Essay Essay Topic: Animal Farm Animal Farm by George Orwell shows how taking responsibility for one’s education helps to maintain freedom throughout the society. Animal Farm was written during the greatest rivalries the world has ever known. The book shows how abuse of power leads to inequality within the citizens. In the novel there is lots of tyranny, because of the failure to actually get education. Some of the animals feel that taking responsibility for one’s education helps maintain freedom. In life it is important we are educated in order for us to know our rights and etc. The animals were unfortunately uneducated and could not read. After Old Major had died, the pigs, who were the most educated in the farm, took leadership over the farm. â€Å"They explained that by their studies of the past three months the pigs had succeeded in reducing the principles of animalism to Seven Commandments. These Seven Commandments will now be inscribed on the wall; they would form an unalterable law by which all the animals on Animal Farm must live for ever after† ( Orwell 24). The pigs stood up to the plate and took over the farm. They had studied books for about three months and decided to use that to write the Seven Commandments that all the animals must follow. Most of the animals were the total opposite of the pigs. The pigs had to simplify the commandments because the animals’ ability to read was very poor. It is important to understand if you are being manipulated or used in life. The animals did not notice this because they were not as smart. That gave the pigs the motive to control and use all of them. Squealer states to the animals â€Å"I hope that we pigs are doing this in a spirit of selfishness and privilege? Many of us actually dislike milk and apples. I dislike them myself our sole object in taking things is to preserve our health. Milk and apples (this has been proved by science, comrades) contain substances absolutely necessary to the well-being of a pig. We

Free Essays on Firestone

Firestone tires could have avoided many of their legal and public relations problems if they’d used the template Johnson and Johnson established in the 1982 Tylenol scare. That’s the conclusion reached by Bob Garfield in an article in the August 28, 2000 issue of AdAge. The author compares the similarities of the problems both companies faced, and the differences in the recovery process Johnson and Johnson took in the Tylenol scare versus what Bridgestone/Firestone is doing to combat the negative publicity, and regain their customers’ trust. In October 1982, several individuals died as a result of Tylenol capsules contaminated with cyanide. In an effort to save lives, Johnson & Johnson, the makers of Tylenol, recalled every single bottle in the country, no matter whether they were on the store shelf or your bathroom shelf. They also shut down all production and distribution of the medication. Johnson & Johnson publicized the recall with full-page newspaper ads and stories on the news. They had an open policy and were willing to answer any questions at the expense of their good name. As stated in the article, it was a public relations nightmare for the company, but Johnson and Johnson had a â€Å"quick and thorough response†, and the public’s appreciation of its honesty and an expertly handled ad campaign helped retain most of their customers. Unlike J&J, Firestone’s initial reaction to their nightmare did not inspire public trust. A couple of years ago, when dozens of people died in Ford Explorers equipped with Firestone tires, the Bridgestone/Firestone Corp. did not launch an ad campaign to inform, and regain the trust of the public. Instead they launched a mudslinging campaign against Ford that ultimately resulted in the termination of their 100 year old business relationship. In fact, because of their slow action and ne... Free Essays on Firestone Free Essays on Firestone Firestone tires could have avoided many of their legal and public relations problems if they’d used the template Johnson and Johnson established in the 1982 Tylenol scare. That’s the conclusion reached by Bob Garfield in an article in the August 28, 2000 issue of AdAge. The author compares the similarities of the problems both companies faced, and the differences in the recovery process Johnson and Johnson took in the Tylenol scare versus what Bridgestone/Firestone is doing to combat the negative publicity, and regain their customers’ trust. In October 1982, several individuals died as a result of Tylenol capsules contaminated with cyanide. In an effort to save lives, Johnson & Johnson, the makers of Tylenol, recalled every single bottle in the country, no matter whether they were on the store shelf or your bathroom shelf. They also shut down all production and distribution of the medication. Johnson & Johnson publicized the recall with full-page newspaper ads and stories on the news. They had an open policy and were willing to answer any questions at the expense of their good name. As stated in the article, it was a public relations nightmare for the company, but Johnson and Johnson had a â€Å"quick and thorough response†, and the public’s appreciation of its honesty and an expertly handled ad campaign helped retain most of their customers. Unlike J&J, Firestone’s initial reaction to their nightmare did not inspire public trust. A couple of years ago, when dozens of people died in Ford Explorers equipped with Firestone tires, the Bridgestone/Firestone Corp. did not launch an ad campaign to inform, and regain the trust of the public. Instead they launched a mudslinging campaign against Ford that ultimately resulted in the termination of their 100 year old business relationship. In fact, because of their slow action and ne...