The Benefits of Cell Phone Recycling

Recycling or reusing cell phones helps the environment by saving energy, conserving natural resources, and keeping reusable materials out of landfills. Cell Phone Recycling Helps the Environment Cell phones and personal digital assistants (PDAs) contain a variety of precious metals, copper, and plastics. Recycling or reusing cell phones and PDAs not only conserves these valuable materials, but it also reduces greenhouse gas emissions that occur during manufacturing and while extracting and processing virgin materials. 4 Good Reasons to Recycle Cell Phones Only about 10% of the cell phones used in the United States are recycled. We need to do better. Heres why: Recycling just one cell phone saves enough energy to power a laptop for 44 hours.If we recycled all of the 130 million cell phones that are tossed aside annually in the United States, we could save enough energy to power more than 24,000 homes for a year.For every one million cell phones recycled, we can recover 75 pounds of gold, 772 pounds of silver, 33 pounds of palladium, and 35,274 pounds of copper; cell phones also contain tin, zinc, and platinum that can be reused.Cell phones and other electronic devices also contain hazardous materials such as lead, mercury, cadmium, arsenic, and brominated flame retardants. If tossed in landfills, these materials can contaminate air, soil, and groundwater. Recycle or Donate Your Cell Phone Most Americans get a new cell phone every 18 to 24 months. The next time you get a new phone, dont discard your old one or toss it into a drawer where it will gather dust. Recycle your old cell phone or, if it is still in good working order, consider donating it to a program that provides essential technology to low-income individuals. Some recycling programs also work with schools or community organizations to collect cell phones as fundraising ventures. Apple will take back your old iPhone and recycle or reuse it through its Renew program. In 2015, Apple recycled 90 million pounds of electronic waste. The materials thus recovered include 23 million pounds of steel,  13 million pounds of plastic, and almost 12 million pounds of glass. Some of the recovered materials have very high value too: 2.9 million pounds of copper, 6,612 pounds of silver, and 2,204 pounds of gold! The markets for refurbished cell phones extend far beyond U.S. borders as well, providing modern communication technology to people in developing nations who would otherwise find it unaffordable. How Are Materials From Recycled Cell Phones Used? Almost all of the materials used to manufacture cell phones—metals, plastics, and rechargeable batteries—can be recovered and used to make new products. Metals recovered from recycled cell phones are versatile—theyre used in jewelry making, electronics, and automotive manufacturing. Recovered plastics are recycled into plastic components for new electronic devices and other plastic products such as garden furniture, plastic packaging, and auto parts. When rechargeable cell phone batteries can no longer be reused, they can be recycled to make other rechargeable battery products. Edited by Frederic Beaudry

English Essay - 1042 Words

Distinctively visual representations allow the audience to envisage different purposes crafting emotions which stay with us forever. Graphic depiction is a fundamental characteristic within distinctively visual, thus the audience is able to be exposed to the intense illustrations exemplified by composers. Spudvilla’s portrayal of â€Å"Woolvs in the sitee† demonstrates the child’s inability to reconcile with himself. Contrasting to this notion; the playwright â€Å"Shoe-horn Sonata† to expose the brutal reality of POW camps during WWII. Therefore, distinctively visual forces the audience to succumb to the barriers society creates. It is through distinctively visual representations and graphic depiction that allows the audience to develop a sense of†¦show more content†¦Graphic depictions develop a strong clarification, which enables the audience to illustrate illusions of reality. Misto illuminates social realism through the use of props such as the motel room; fridge, bed, table and suitcases, creating a realistic scene which also develops stage direction and setting. This intrigues the audience into a â€Å"real life† re-enactment developing the feeling of being a part of the play and the reality of war. Misto manipulates our emotions through the use of stage directions exposing a certain mood, mastering characterisation throughout the playwright. This creates an instant connection to the past which adds immediacy to the actions occurring, providing the audience with a profound understanding of Bridie and Sheila. Misto’s clique use of costumes for the women express individuality of Bri die and Sheila, insisting the audience that the two women have respect for themselves and always appear presentable, such as Sheila with her gloves, illuminating the women’s age and era the play was set in. The composer illustrates vivid images to support the theme and context of war. Distinctively visual images represent and secure the audience’s mind and emotions. Human senses profoundly distinguish emotions through the use of unambiguous graphics. Distinctively visual images trigger and engage the full dimension of human resilience essentially manipulating the audience’s emotions. Spudvilla exemplifiesShow MoreRelated Goals for English Essay984 Words   |  4 Pagesgoals in life, you’re going to do anything and everything to accomplish those goals. Therefore why not set higher goals that you will endeavor just with diminutive amount of more effort? One semester of English has gone by and theres another semester to go. Even though I have done fairly well in English the first semester, I would like to do even better the second semester. I can only do better if I have a plan and this plan is the different types of goals I am going to set for myself. 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Office: G110K E-mail: maryzaglewski@clayton.edu Phone: 678-466-4880 Clayton State University - English 1101 Course Syllabus Course Title: English Composition I Course Description: This course focuses on skills required for effective writing in a variety ofRead MoreEnglish Composition One: To Be an Essay or Not to Be an Essay That Is the Question910 Words   |  4 Pages In the past, the mention to have to write a paper for an assignment caused me to break out in a sweat or my mouth instantly dries, well it does not have that kind of effect on me anymore. The key to successfully completing the essay on time is getting to research the topic at hand as soon as possible or before the process of writing begins. The next step for me would be to find the argument and take a side. 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Contextual factors on the adoption and infusion of ABC Free Essays

The chief research aims of this survey are to look into the influence of certain contextual factors on the execution phases, acceptance and extract of ABC, and besides to look into whether the acceptance and extract of ABC better Persian fabrication houses ‘ public presentation ( fiscal and non fiscal ) This chapter provides a treatment to which findings reported in Chapter five are able to supply replies to the research inquiries and achieve the research objectives set out at the beginning of the research. The findings of this survey supply groundss in three distinguishable positions: execution phases, acceptance, and extract of ABC and in these countries are tested three major contextual facA ­tors: environmental factors, technological factors, and organisational factors. Therefore, the following three subdivisions discuss the consequences related to three major contextual facA ­tors: environmental factors, technological factors, and organisational factors. We will write a custom essay sample on Contextual factors on the adoption and infusion of ABC or any similar topic only for you Order Now Following subdivision provides treatment on hypotheses 7 which predicted that the effects of each contextual factor on ABC execution phases are changed. Then relationships between execution phases, acceptance, extract of ABC and organisational public presentation are presented. Following subdivision provides treatment relationship between execution phases, acceptance, extract of ABC and organisational public presentation. The following subdivision the deduction of the survey, and discusses about both theoretical and practical deductions. This is followed by the treatment on the survey ‘s possible restrictions. For get the better ofing such restrictions, several suggestions are presented for future research. Finally, in the last subdivision, decision on the overall findings is presented. 6.1. Technological factors and ABC 1 ) Degree of information engineering quality ( IT ) : Hypothesis one that predicted the positive consequence of IT on three positions of ABC was non supported. IT did non significantly affect the execution phases, and extract ABC. Furthermore, it was found that IT to be negatively related to ABC acceptance. As reference in old chapters, acceptance has been the chief event in ABC surveies. In this survey that ABC execution was considered as the seven phases procedure, ABC adoptive parent was defined as a house who meet at least phases 4 or supra. It means the ABC acceptance is vary from ‘plan to follow ABC ‘ to ‘ABC have adopted ‘ . The consequence indicates the negative consequence of IT on ABC acceptance. This determination is considered with survey by Krumwide ( 1998b ) who find that high degree of information system ( IT ) may force houses to reject ABC before following. She argued that houses in high information system quality that are satisfied with information provided from bing system might be loath to put their resources in following ABC system. It seems that houses who have non reached the acceptance phase besides invest in a big sum of resource on IT. Possibly excessively much IT takes the focal point off from following ABC. These consequences suggest h ouses without high IT quality possibly more able to follow ABC. This survey used seven execution phases and defined extract ABC as the phase seven â€Å" Used extensively † . For analysing â€Å" extract ABC † merely ABC adoptive parent houses are included in the sample ( n = 33 ) . In the phase seven, ABC information is used outside the accounting section for determination devising. This phase is frequently cited as an of import end or ABC success. However, accomplishing this end can be hard ; some research workers believed that organisational factors have consequence on extract ABC more than the other factors ( e.g. , Shields, 1995 ; Krumwiede, 1998b ) . The IT did non play important function for houses to travel higher execution phases of ABC and accomplishing infuse ABC. Besides this consequence is non congruity with of Krumwiede ( 1998b ) who find positive consequence of IT on extract ABC, it seems the comparatively little sample size for the extract analysis failed IT playing important functions. 2 ) Degree of merchandise diverseness ( DIVER ) : In this survey DIVER relates to the assortment of merchandises that are manufactured by a house. H ( 2 ) provinces that degree of merchandise diverseness has a positive consequence on ( a ) ABC execution phases, ( B ) ABC acceptance, and ( degree Celsius ) ABC extract. Hypothesis ( 1 ) was partly supported and the consequences suggest that there is a positive and important consequence of DIVER on ABC execution and ABC acceptance, but grounds shows DIVER did non significantly affect ABC extract. This suggests that as merchandise diverseness is high, the houses make greater following ABC and besides they are motivated to run into higher phase of ABC execution. These happening supported by many research workers ( e.g. , Bjornenak 1997 ; Clarke et al. , 1999 ; Krumwiede, 1998b ; Cagwin and Bouwman, 2002 ; Brown et al. , 2004 ) . They believed that high degree of merchandise diverseness increase the demand of more accurate costing systems which is a primary ground for following a new bing system such as ABC. This is what Cagwin and Bouwman ( 2002 ) where they argued that traditional cost systems has some failing ( e.g. , distorted the cost of merchandises ) and this failing in high degree of DIVER will be addition. The consequence suggests that merchandise diverseness increased the houses are more likely to utilizing ABC system. So for get the better ofing this failing the houses that produce more than five merchandises tend to be more likely to utilize ABC than houses with fewe r products.. DIVER does non play an of import function in extract ABC. This determination is contestant with Krumwiede ( 1998b ) found similar consequence. Previous surveies ( Cooper and Zmud 1990: Shields 1995 ; Krumwiede, 1998b ) suggest that organisational factors are more of import than technological factors for making the extract phase. It seems achieve the concluding phase of ABC ( utilize extensively ) is an internal challenges which affected by other variables. Furthermore, possibly the comparatively little sample size for the extract analysis failed DIVER playing important functions. 3 ) Degree of operating expense ( OVER ) : The step of OVERE involved with the measuring of house ‘s cost construction and per centum of operating expense calculated and applied as a value of OVER. However, the descriptive statistic consequence ( table 5.15, p.190 ) shows in 52.7 % of houses, more than 24 % of entire cost is overhead, which is high degree of operating expense. These findings are rather similar to Xiong et Al. ( 2008 ) where they found that in Chinese fabrication houses the per centum of fabricating overhead disbursal have increased in recent decennaries. Furthermore, many research workers believed that the operating expenses allotment method in traditional costing system is non accurate, therefore the higher degree of overA ­head is the chief ground for altering the traditional costing system to new cost accounting systems such as ABC ( Narong, 2009 ; Xiong et al. , 2008 ) . H ( 3 ) that was antecedently expected a positive consequence of degree of operating expense on three positions of ABC is marginally supported. However, the determination shows mixes consequences and propose three different functions for relationships between OVER and execution phases, acceptance, and extract of ABC system. In execution phases, OVER is non an of import factor finding execution phases. In ABC acceptance, OVER positively influence the ABC acceptance. Furthermore OVER effects extract of ABC negatively. Kaplan ( 1991 ) believed that the overhead allotment system falsify the cost in traditional costing systems. The positive consequence of OVER on ABC acceptance is consistent with many research workers ( e.g. , Brent, 1992 ; Sohal and Chung, 1998 ; Wynder, 2008 ; Cagwin and Bouwman, 2002 ; Foster and Swenson, 1997 ) . The consequence suggested the houses with high OVER are more likely to follow ABC. Krumwiede ( 1998a ) argued that in low degree of overhead cost is a lower potency for cost deformations, and in this status, the benefits of ABC may be limited. In high degree of operating expense, potency for cost deformations is high. ABC may cut down merchandise cost deformations well ; nevertheless, this status might force houses to follow ABC system. In contrast houses with low OVER are more likely to finish acceptance procedure and meeting extract ABC. Besides this consequence is non congruence with of with Krumwiede ( 1998b ) who found that OVER does non impact extract ABC, is congruity with many research workers who found that the major trouble faced by following ABC successfully was finding of cost drivers and developing an activity lexicon ( e.g. , Khalid, 2005 ; Anand et al. , 2005 ) . They indicate that the higher the grade of OVER, the higher trouble is for happening cost drivers is. So it seems the troubles for happening accurate cost driver within acceptance phases hinder the houses to make extract ABC ( last phase ) . However, the determination shows mixes consequences for OVER and propose three different functions of OVER on three positions of ABC. This determination contestant by the invention theory that indicated a variable may hold different consequence on different phases ( Cooper and Zmud, 1990 ) . The overall consequence for over indicate the effects of OVER on three positions of ABC are changed. 6.2. Environmental factors and ABC 1 ) Perceived environmental uncertainness ( PEU ) : From expletory factor analysis for PEU, three constituent factors were extracted: â€Å" perceived environmental uncertainty-industrial † ( PEU-IND ) , â€Å" perceived environmental uncertainty-financial † ( PEU-FIN ) , â€Å" perceived environmental uncertainty-economical † ( PEU-ECO ) . Three dimensions of PEU measuring are based on gauging the predictability in many facets included: house ‘s providers, rivals, clients, financial/capital markets, authorities regulative, labour brotherhoods, and economic sciences, politics/technology. As shows by the descriptive statistic ( table 5.17, p.191 ) PEU in all factors have average tonss above 3.00. It means the economical activities of Iran are surrounded by high degree of sensed environment uncertainness ( PEU ) . In this status the houses may non be able to foretell future easy therefore impede them to implement ABC or other new advanced accounting system. Hypothesis 4 that provinces that PEU has a negative consequence on ( a ) ABC execution phases, ( B ) ABC acceptance, and ( degree Celsius ) ABC extract is marginally supported. From three dimensions of PEU merely PEU-FIN affects negatively ABC execution, all three dimensions of PEU negatively affect ABC acceptance. Furthermore, PEU-FIN affects positively ABC extract. As expected, PEU appears to play a major function in the acceptance ABC. There are negative and important relationships between all three dimensions of PEU and ABC acceptance, bespeaking the lower the grade of PEU, the higher purpose for following ABC is. Besides this consequence is inconsistent with of Anderson ( 1995 ) where found that environmental uncertainness promotes ABC acceptance, is consistent with Jusoh ( 2008 ) who found PEU negatively affect Balanced Scorecard Measures ( BSC ) use. Although the relationships between environmental uncertainness and the execution phases, acceptance, and extract ABC have non tested in the study surveies before, the extent of literature in other cost invention system ( e.g. , mark costing and balanced scorecard ) and direction accounting systems ( MAS ) supported these relationships ( e.g. , Gul, 1991 ; Lat and Hassel 1998 ; Jusoh, 2008 ; Chenhall and Morris, 1993 ; Hussain, 2003 Ax et al. , ( 2008 ) . The common decision of these surveies is that when the environmental uncertainness is considered high, directors holding less entree to information needed to do determinations and can non delegate chances to the results of the determinations. It seems under unsure conditions, director ( possibly for cut downing the hazard of the altering system ) does non supply resources for implementing new invention system such as ABC. The low rate of utilizing ABC in Iran ( 6.91 % ) may explicate with this determination. In contrast, merely one PEU declines, PEU-FIN positively affect ABC extract. This consequence indicated that after houses adopt ABC system, the higher PEU-FIN motivates them to finish the execution procedure and involve to last phase ( used extensively ) or concluding end. PEU-FIN related to predictability of financial/capital markets aspect, it seems in unsure environment fiscal resources are instable therefore ; steadfast collapsible shelter to rapidly make the concluding end of execution procedure, if they wait the cost might increase dramatically. Furthermore, these houses need to utilize ABC as chief system cost accounting system to better their cost accounting information. These acquiring consequences are consistent with Anderson ( 1995 ) who indicated that environmental uncertainness promotes ABC. Furthermore, more late Ax et Al. ( 2008 ) found that the execution of mark costing was correlated with the degree of PEU. The overall determination indicates from three decline of PEU, PEU-FIN has important consequence on three on three positions of ABC. However, an of import determination of this survey is that PEU-FIN is besides associated with ABC extract. There is important consequence with merely one decline of PEU on extract ABC. — Some pervious research workers propose that organisational factors ( e.g. , house size, preparation, and direction support ) may impact the extract ABC procedure more than the technological and environmental variables ( e.g. , Shields, 1995 ; Cooper and Zmud 1990 ; Krumwiede, 1996 ) . 2 ) Degree of competition ( COMPT ) : Competition refers to the grade of competition a house faces in a peculiar market. Hypothesis 5 which predicted the positive consequence of COMPET on ( a ) ABC execution phases, ( B ) ABC acceptance, and ( degree Celsius ) ABC extract is partly supported. The COMPET positively affect execution phases and acceptance but COMPET is non an of import factor finding extract ABC. Malmi ( 1999 ) argued that competition influences the demand of accurate cost accounting information. The incorrect cost information in extremely competitory industries errors made, these errors may work by rivals instantly. Furthermore, Anderson and Young ( 1999 ) believed that in extremely competitory status, houses focus on sale monetary value and cost decrease. They argued that in this status new cost informations such as ABC are most valuable. Furthermore ABC may supply accurate and clear information that may assist tauten to cut down the cost. The determination that COMPET positively affect execution phases and acceptance quit similar to study consequence conducted by Cagwin and Bouwman ( 2002 ) who found that non-competitive state of affairss such as monopoly can take to utilize traditional cost accounting than with ABC. Furthermore, Anderson ( 1995 ) found competition played an of import function in conveying cost systems under direction review and improved the hunt for happe ning new cost direction attacks so high degree of competition encourage houses to follow ABC. In contrast, COMPET is non an of import factor finding extract ABC. Previous surveies ( Cooper and Zmud 1990: Shields 1995 ; Krumwiede, 1998b ) believed that organisational factors are more of import than environmental or technological factors for making the extract phase. It seems achieve the concluding phase of ABC ( utilize extensively ) is an internal challenges which affected by organisational factors. Furthermore, possibly the comparatively little sample size for the extract analysis failed COMPET playing important functions. 3 ) Business scheme: the accounting literature suggests that houses use peculiar accounting system, is depending on which scheme they adopt. Gosselin ( 1997 ) asserted that Miles and Snow ‘s typology is more appropriate for analyzing the issue of invention direction accounting systems such as ABC. This survey examined the grade to which houses emphasize each of the concern scheme types proposed by Miles and Snow ( 1978 ) who identified four strategic types of organisations harmonizing to the rate of alteration merchandises and markets: prospectors ( STRA-P ) , guardians ( STRA-D ) , analysers ( STRA-A ) , and reactors ( STRA-R ) . Prospectors are characterized by their dynamism in seeking market chances. Defenders have a scheme which is the polar antonym from prospectors they operate within a narrow product-market sphere characterized by high production volume and low merchandise diverseness. Analyzers stand between these two classs, sharing features of both prospectors and gua rdians. Reactors do non follow a witting scheme. As shows by the descriptive statistic ( see table 5.18, p.192 ) , most houses ( 32.4 ) adopt reactor scheme, prospector scheme is least adopted by houses ( 19.1 % ) . Hypothesis 6 ( H6 ) suggested that prospectors are more likely to be ( a ) in higher phases of ABC execution phases, ( B ) ABC adoptive parents, and ( degree Celsius ) ABC infuser. H ( 6 ) is non supported. Although houses who adopt ABC employ a peculiar scheme, face-to-face with expected, analysers are more likely to be in higher phases of ABC execution and ABC adoptive parents Furthermore result indicated that extract ABC does non use a peculiar scheme. Although, the consequence did support hypothesis related to concern scheme, it shows analyser scheme with sharing advantages of both prospector and guardian is the best type of scheme to follow ABC and to travel to higher ABC execution. It seems in unsure environment that Persian houses faced, analysers houses have more tolerance and they can foretell necessary elements to do ABC acceptance determination, and to travel to higher ABC execution phases. These important determination is consistent with a statistical survey conducted by Bhimani et Al. ( 2005 ) where they found that scheme influenced the determination to see ABCM, scheme influenced the success of ABCM execution They asserted that houses will put more accent on peculiar accounting techniques or information, depending on which scheme they adopt. In contrast, the consequence indicated that for run intoing the last phase ( ABC extract phase ) houses no demand to use a peculiar scheme. This is what Moll ( 2005 ) found in her survey in that ABC user houses did non follow a peculiar scheme. As reference in old treatment, organisational factors are more of import than environmental or technological factors for making the extract phase. It seems achieve the concluding phase of ABC ( utilize extensively ) is an internal challenges which affected by organisational factors. Furthermore, possibly the comparatively little sample size for the extract analysis failed STRA playing important functions. 6.3. Organizational factors and ABC 1 ) Firm size ( SIZE ) : Size is measured as the degree of one-year gross revenues gross of the respondent ‘s houses. H ( 8 ) that proposed SIZE has a positive consequence on ( a ) ABC execution phases, ( B ) ABC acceptance, and ( degree Celsius ) ABC extract strongly supports. The consequences suggested the SIZE significantly affect execution phases, acceptance, and extract of ABC. As expected, the larger the company, the more likely it is to follow ABC, and wining to higher execution phases even last phase ( stage 7 extract phase ) . Larger companies may besides hold more resources to put for inventions like ABC. This determination is consistence with two statistical surveies by Krumwiede ( 1998b ) and Krumwiede and Suessmair, ( 2005 ) . Krumwiede ( 1998b ) found that SIZE was a important variable in the ABC acceptance analysis and Krumwiede and Suessmair ( 2005 ) found size positively affect extract and range to high degree of German cost accounting methods ( GPK ) . Bjornen ak ( 1997 ) argued that big houses have the needed resources, such as clip, financess, and forces to finance the substructure and, hence, are more capable of following ABC. Additionally, big houses with economic sciences of graduated table are more likely to afford the execution of ABC. Further, harmonizing to Van Nguyen and Brooks ( 1997 ) larger houses are more likely to hold greater entree to the cognition of design and implement ABC. 2 ) Top direction support: ( TMSUP ) : Krumwiede ( 1996 ) asserted the top direction support have connexion with houses that have begun acceptance ABC, therefore it merely tested for extract analysis together with both other technological and environmental factors. H ( 9 ) that stated top direction support has a positive consequence on ABC extract is strongly supported. The literature has identified that if top direction support the ABC, the hazard of the undertaking is reduced, entree to resources is increased and cut downing project uncertainness and thereby doing acceptance is easier ( e.g. Shields, 1995 ; Cooper et al. , 1992 ; Krumwiede, 1998b ; Brown et al. , 2004 ; Krumwiede and Suessmair, 2005 ; Melah and Nasir Ibrahim, 2006 ) . These important determination is consistent with a statistical survey conducted by Dosch and Wilson ( 2007 ) where they found that the most of import factors to ABC success was top direction support. Shields ( 1995 ) argued that the function of top di rectors ‘ support for ABC execution success is of import because can deny resources for acceptance an invention if they do non back up. Furthermore they can supply the political aid needed to actuate or force aside persons and alliances who resist the invention if they support. 3 ) Degree of preparation ( TRAIN ) : Because the Level of developing have connexion with houses that have begun acceptance ABC, it is non considered for the early acceptance ABC, and they merely tested for extract analysis together with other factors. Hypothesis 10 that asserted preparation has a positive consequence on ABC extract is non supported. The deficiency of significance for consequence of preparation on ABC extract is besides surprising. The determination that quit similar to study consequence conducted by Maelah and Nasir Ibrahim ( 2006 ) who did non happen found important influence of preparation on AB. Furthermore, Krumwiede ( 1998b ) found a negative consequence of train on ABC extract It seems the deficiency of significance for relationship between preparation and extract ABC is related to little sample size for the extract analysis ( n = 33 ) . Furthermore, from this little sample, more houses ( n = 20 ) houses are at the initial phase of ABC acceptance. Therefore, the preparation in relation to ABC was non looking as an of import factor among these organisations. 6.4 Changes the consequence of contextual factor Hypothesis 7 ( H7 ) stated that the consequence of these contextual factors: degree of information engineering quality, degree of merchandise diverseness, degree of operating expense, perceived environmental uncertainness, degree of competition, concern scheme, and steadfast size alteration in ABC execution phases. Consequence shows ( see table5.31, p.210 ) from 7 variable merely 2 variable ( SIZE and STRA-A ) have same consequence on the ABC execution phases and the H ( 7 ) partly supported. This determination besides is consistency with many ABC surveies ( e.g. , Anderson, 1995 ; Krumwiede, 1998b ; Gosselin, 1997 ) which found that the consequence of selected factors vary from phase to present. Although they use a different phase theoretical account and different factors, they found same consequence that different factors associated with the different phases. Furthermore, this determination is consistency with information systems ( IS ) invention theory ( Kwon and Zmud, 1987 ) which widely accepted by the most of ABC research workers. The theory suggested that alteration occur in phases and grade of importance for each contextual factor is differ in several ABC execution phases. 6.5 Organizational public presentation Two types of public presentation steps are typically used to measure a house ‘s public presentation: fiscal and non fiscal steps. Hussain ( 2003 ) asserted multidimensional public presentation steps improve the public presentation measuring. 1 ) Financial public presentation ( PER-FIN ) : Hypothesis 11 that proposed houses who are ( a ) in higher ABC execution phases, ( B ) ABC adoptive parents, and ( degree Celsius ) ABC infuser have greater degree of fiscal public presentation is to the full supported. The consequences show houses who are in higher ABC execution phases have greater degree of fiscal public presentation than houses who are in lower phases. ABC adoptive parents have greater degree of fiscal public presentation than non adoptive parents houses. Furthermore the consequence indicated ABC infuser has greater degree of fiscal public presentation than non infuser houses. This is what Cagwin and Bouwman ( 2002 ) found in their survey in that positive relationship between ABC acceptance and betterment their fiscal public presentation. 1 ) Non fiscal public presentation ( PER-NFIN ) : Hypothesis 12 that asserted houses who are ( a ) in higher ABC execution phases, ( B ) ABC adoptive parents, and ( degree Celsius ) ABC infuser have greater degree of non fiscal public presentation is to the full supported. The consequences show houses who are in higher ABC execution phases have greater degree of non fiscal public presentation than houses who are in lower phases. ABC adoptive parents have greater degree of non fiscal public presentation than non adoptive parents houses. Furthermore the consequence indicated ABC infuser has greater degree of non fiscal public presentation than non infuser houses. This important determination is consistent with a statistical survey conducted by Kennedy and Affleck-Graves ( 2001 ) where they found that the ABC acceptance significantly improves organisational public presentation including fiscal and non fiscal public presentation. Furthermore, Cooper et Al. ( 1992 ) argue that â€Å" the end of ABC is to increase net incomes, non to obtain more accurate costs † . Damanpour ( 1987 ) believed that directors are involved to the issue of bettering their organisational public presentation by following inventions. Cooper and Kaplan ( 1991 ) believed that ABC analysis enable directors to understand the beginnings of cost variableness and shows actions they can take to cut down demands on their organisational resources. Gering ( 1999 ) argued that activity-based costing by concentrating on which client or merchandise is profitable can better public presentation. Cagwin and Bouwman ( 2002 ) argued that steps of success of ABC related to better fiscal public presentation. Some research workers named extract ABC as an ABC success while acceptance is means apply ABC and get down point for implementing ABC. Meanwhile, proving ABC extract shows the clear imagination of ABC acceptance success. Sing the benefits of ABC, nevertheless, are most of import groundss which indicated that ABC user increased net incomes and obtained more public presentation. Some benefits which ABC research workers found as follow: more able to mensurate cost accurately, better apprehension of merchandise costing, and develop public presentation measurings ( Kiani and Sangeladjiai, 2003 ; Khalid, 2005 ) , better understanding for cost decrease chances, and improves managerial determination and besides proviso of better cost control, higher degrees of satisfaction with their organisations bing system ( Moll, 2005 ; Brent 1992 ) , bettering the truth of cost measured for different merchandises and services by more accurately delegating direct cost, utility of cost information for det ermination ( Clausen, 2002 ; Cooper and Kaplan, 1992 ) , Supplying a dependable indicant of long-term variable merchandise cost which is peculiarly relevant to, managerial decision-making at a strategic degree ( Sohal and Chung, 1998 ) . 6.6. Deductions of the survey The findings of this survey have both practical and theoretical deductions. Attewell ( 1992 ) observed that most statistical surveies on inventions have used two distinguishable positions for analysis: acceptance and extract. But this survey effort utilizing one more distinguishable position for analysis: execution phases. 6.6.1. Theoretical deductions At the degree of theory, the primary relevancy lies in its scrutiny in three distinguishable positions: execution phases, acceptance, and extract of ABC. This survey attempts to lend to the theoretical organic structure of cognition in four Fieldss. In the file of cost accountings invention, the determination can explicate utilizing ABC as an of import cost accounting invention. ABC introduced to get the better of failing of traditional cost accounting system. Although utilizing ABC demonstrates advantages and improves house ‘s public presentation ; degree of utilizing of this system is still lower than traditional 1. Besides the determination may explicate this paradox by demoing the negative consequence of some factors on ABC acceptance which are non under the directions control ( e.g. , environmental uncertainness ) or affect of some factors opposite what was antecedently expected ( e.g. , information engineering quality ) . The potency for direction accounting literature ( MAS ) to inform ABC execution research is highlighted by this survey. Mireover, this survey contributes to the accounting invention literature refering the combination consequence of certain contextual factors on execution phases, acceptance, and ext ract of ABC. Further, the chief part is conceptualisation of sensed environmental uncertainness ( PEU ) and its investigated consequence that indicated influences of PEU on execution phases, acceptance, and extract of activity-based costing ( ABC ) . This survey identified the PEU as a most of import determiner for making the acceptance and extract of ABC. In add-on, this survey contributes to the literature sing to applied multidimensional public presentation steps and trial difference of fiscal and non fiscal public presentation between adoptive parents / non adoptive parents, infusers / non infusers, and low execution phases / high phases groups. Furthermore, the survey contributes to the strategic direction literature with supplying groundss refering the designation and measuring of Miles and Snow ‘s scheme typology. Furthermore the determination can explicate that houses use peculiar accounting system, is depending on which scheme they adopt. 6.6.2. Practical deductions From the determination of this survey, there are deductions in four practical countries. First sing the ABC system designs, different contextual factors ( i.e. , technological, environmental, and organisational factors ) are tested to happen whether they affect acceptance, and extract ABC. The determination is shown technological factors ( e.g. , Information system quality, merchandises diverseness, and operating expense ) , environmental factors ( e.g. , Uncertainty, competition, and scheme ) and organisational factors ( e.g. , size ) consequence the acceptance ABC. Furthermore, the consequences indicate the positive function for these full variables except information engineering and uncertainness that affect ABC acceptance negatively. Furthermore, the consequence shows size, direction support, and uncertainty-financial positively affect extract ABC. Focus on factors that influence ABC acceptance and extract will supply utile flashiness for houses who are interested for using ABC. Based on the determination of this survey, organisations in high rate of positive ABC adoptive parents features are the good campaigners for following ABC. It seems these consequences may be of import for non-ABC adoptive parents houses sing acceptance or ABC adoptive parents houses sing extract ABC. Organizations may desire to compare themselves on these factors to find how closely they make consecutive with following and infusing houses. Second, with respect to the regard of concern scheme use, the determination provides groundss that concern scheme is a cardinal component in the implementing and following ABC system. The determination indicated adoptive parents houses are following peculiar scheme. From Miles and Snow ( 1978 ) scheme typology, analyser are more likely to be in higher ABC execution phase and besides ABC acceptance. Based on the determination of this survey, houses that choose analyzer scheme analyser are good campaigners for following ABC. Thus these companies may be refering for utilizing ABC to develop their cost accounting system. Organizations may desire to compare themselves on scheme to find how closely they make consecutive with adopting houses. Third, the most of import determination of this survey is following and inculcating ABC system better both fiscal and non fiscal organisational public presentation. These consequences should be of import for non-ABC adoptive parents houses sing acceptance or ABC adoptive parents houses sing extract ABC. Firms may actuate to following ABC to better their organisational public presentation. Furthermore, houses who are adopted ABC may better their cost accounting methods by extract ABC and accomplishing concluding end. 6.7. Restriction As with any research, this survey has many restrictions that must be cited. The undermentioned restrictions are the most relevant. First, the pick of trying frame is old restrictions. This survey covers merely fabricating sectors selected from Tehran Stock Exchange ( TSE ) and consequences of the survey besides need to be generalized with cautiousness. There are any generalisations of the consequences to other sector ( e.g. , distribution, retail, services, transit, and others ) should be with cautiousness. In this instance future research should see other sectors such as service and non-profit sectors, authorities organisation in order to acquire better apprehension of the ABC system and its application. Further, the existent population of fabrication houses in whole Iran was non considered. In this instance, future research should look into across geographical parts in Iran to get the better of the restriction of little sample size. Second, the response rate was reasonably high at a degree of 44 % and t-test was performed to try forestalling this job. Gosselin ( 1995 ) believed that there is no manner to cognize for certain whether the non-respondents are different than the respondents. However, it can non reason that respondents are equal option for the whole population of fabrication listed on TSE. For future research suggested that uses both questionnaire study and instance survey methods to avoid this restriction. Third, questionnaire were use to obtain informations and focused for mensurating the respondents ‘ perceptual experiences. Therefore, the variable steps are more subjective than other possible types of information. For illustration in this survey the operating expense cost assumes as an independent variable and its measuring was more subjective, future research should put a greater concern for measuring variables and should utilize secondary informations for mensurating some variable such as house size, diverseness, operating expense and fiscal public presentation to order garnering nonsubjective informations. Next, the decision-making procedures are rather complex and likely related to extra factors which are non tested in this survey. Surveies are limited by a deficiency of other contextual factor. In this instance, future research should clear up the relationship between international PEU perceptual experience, entry manner scheme and ABC acceptance. Finally, a study attack enhances the external cogency of the findings, but for farther improved it should be better to carry on follow-up interviews if it been possible. 6.8. Decision Activity-based costing is the most of import accounting invention. It was developed for get the better ofing the merchandise cost deformation that caused by utilizing traditional costing system ( TCA ) , and research workers have agreed that ABC allocates overhead costs more accurately than TCA. In fact, the possible offered by the survey may good transcend the other accounting inventions. ABC has gained increasing public presentation and consciousness throughout the fabrication houses. Sing the benefits of ABC, empirical groundss show that ABC user increased net incomes and enhance organisational public presentation. In the current survey Logit analysis was used to prove the effects of several contextual factors on execution, acceptance and extract of ABC. These contextual factors were classified as technological, environmental, and organisational factors. Overall findings show the consequence of the technological factors ( e.g. , Information system quality, merchandises diverseness, and operating expense ) , on execution, acceptance and extract is marginally supported. The overall consequence of environmental factors ( e.g. , Uncertainty, competition, and scheme ) on these three distinct positions of ABC is partly supported. Meanwhile, the overall consequence of organisational factors ( e.g. , size, direction support, and preparation ) is ABC is partly supported. Fur thermore, three interesting consequence of this survey were: The negative consequence of IT on acceptance ABC, The negative consequence of operating expense on extract ABC, and the positive consequence of uncertainty-financial on extract ABC Furthermore, this survey found the betterment of house ‘s public presentation in the acceptance and extract phase of ABC. The primary focal point of this work is non to develop new theatrical processs to follow ABC system and brow a 7 phases model from other research worker, but to research how this theoretical account would work when the environment and the factors combination are changed. Three theoretical accounts were developed to capture the consequence of certain factors on different phases of ABC. Adoption theoretical account look into the influences of contextual factors when ABC is used on occasion, while in extract theoretical account, ABC is used extensively. Furthermore, ABC execution phases model effort to happen the different consequence of this contextual factors on different phases. This survey follows the theory that used by most of ABC acceptance research, which is called information systems ( IS ) invention theory. ABC is defined as a direction accounting invention, and it is considered as an administrative invention ( versus technological invention ) .This survey is an invention research, tried to explicate execution procedure by utilizing a factor-based attack ( versus a eventuality attack ) . This survey found grounds that perceived environment uncertainness ( PEU ) plays an of import function in execution, acceptance, and extract phase of ABC. It is besides of import to observe Iran face with in unpredictable environment. The findings suggest that under unsure conditions, director does non supply resources for implementing new invention system such as ABC. The consequences besides provide grounds on the function ABC as an invention accounting systems to better fiscal and non fiscal public presentation. How to cite Contextual factors on the adoption and infusion of ABC, Essay examples

International Marketing Management

Question: Write an essay on International Marketing Management. Answer: Abstract In this report an analysis has been done on the market entry strategies and emphasis has been given on the licensing strategy. Tesco has been selected as the chosen organization for this study. The company is trying to expand its market and has selected India. The advantage of licensing is that in this process, a licensor will sell its expertise right to the licensee for a limited amount of time. There are various factors such as geographic location and political issues which can affect the business operation of Tesco. The company also has to face different non tariff barriers in India as well. They have to take help of local firms for this purpose. Depending on the cultural differences, the company needs to change stages of product life cycle. Introduction Tesco is one of the most popular retail organizations of UK that was founded by Jack Cohen as a group of market stalls in the year of 1919 (Brannen et al. 2013). The name Tesco was introduced in the year of 1924 when Cohen bought a shipment from Stockwell. He used the first two letters of Stockwells name which are T and E and then added first two letters of his surname to develop the name Tesco. The first Tesco store was opened in the year of 1929 in Burnt Oak, Barnet (Tesco 2016). After gaining immense success in the UK market, the authority of Tesco has decided to focus on the Asian markets especially in India (Tesco 2016). India is a country where the demands of retail products are increasing day by day. On the other hand, there is no such company present in the market that could give Tesco a minimum competition. With that much high prospective and no competition, India was considered as the best place to start Tescos venture in Asia. Licensing strategy as a market entry mode and its advantages, disadvantages Tesco is one of the leading retailer organizations of UK who is planning to spread their business in Asian countries. For each country, there are different rules and regulation along with different customer demands and buying behaviour. Based on those aspects, it is difficult to choose a proper market entry mode to start a business venture in India (Samiee 2013). There are several market entry strategies that Tesco can follow while making their entry to India. However, according to Andersen (2014), International Licensing Agreement is the best possible market entry mode that Tesco can adopt in order to make their way into the Indian market. Licensing allows involving a licensee and licensor together in an agreement that will provide benefits for both the sides while conducting a business in any country. In this process, a licensor will sell its expertise right to the licensee for a limited amount of time. This process also refers to intangible properties such as patents, inventions, formulas designs, trademark and copyrights. In this process, the licensee will have to pay the royalty fee to continue the contract with the licensor. According to Bond and Saggi (2014), more than 60 percent people in India are under 35 years old and more than 50 percent people are under the age of 25. The demand of brand conscious consumers, especially the young, has unbeatably accelerated the growth signal for the business of brand licensing India. In near future, it is expected that this demand will reach to the great heights where proportionate steps will be taken into account. As mentioned by Ji and Dimitratos (2013), the size of consum er product licensed merchandise market in India was estimated at $135 million where the sales are expected to raise over $500 million in the next five year (Stevens and Dykes 2013). The entry mode for a licensing market is similar to that of a franchise operation in which Coca Cola has set a perfect example. In countries such as Zimbabwe, United Bottlers have the license to make Coke (Alegre and Berbegal 2015). As a result, the main organization has little involvement and expenses in the country while they can still make the sales out of it. Some of the advantages of Licensing are mentioned below: Licensing is considered as the best way to start new operations. As it helps to develop a low risk manufacturing relationship, the entrepreneurs can easily gain competitive advantage over the existing market rivals who have undertaken a different entry mode (Stevens and Dykes 2013). It requires a lot of effort in order to get something out of the market in a foreign country. If Tesco can implement a successful licensing strategy with an experienced licensor who is already well recognized in the Indian market, then they can gain greater market share in no time. Besides, as Tesco already has a vast experience in several foreign markets, linkage between parent and receiving partner would help both the parties to get most out of marketing effort (Parola 2013). On the other hand, as capital is not tied up in foreign market because of licensing strategy, Tesco will have an advantage. Another advantage of licensing is that very little investment is required on the part of licensor. Consequently, this makes it easier for the licensor, Tesco in this case, to gain greater share of the return on investments (ROI).. However, as the licensee produces and markets the product, potential returns from manufacturing and marketing activities may be lost. According to Alegre and Berbegal (2015), licensing has some disadvantages too that might affect the marketing strategies and objectives of Tesco. Some of the disadvantages of Licensing and franchising market-entry mode strategy are minimum amount of control, legal and regulatory environment including IP and contract law. Besides, the chances are high that the licensee may become a competitor (Hovhannisyan and Keller 2015). It is true that in India, licensing and franchising strategy is vastly adapted by the foreign organizations; however, some issues also exist in the Indian market, which must be dealt by Tesco at the first place. There is no specific law pertaining to licensing in India, licensing as a business touches upon several business laws and specific industry laws within India. Licensing Strategic alliance Joint ventures Exporting It includes turnkey contracts, franchising and manufacturing contract In this case, Tesco will charge a fee or royalty for the use of its technology, brand and expertise. In franchising, franchiser organization will provide branding; concepts and other important things that are needed to operate in an international market to the franchisee. Franchiser controls the management in this case. Some examples are Dominos Pizza, Coffee Republic and McDonalds Restaurants. Strategic alliance is a whole series of different relationships between companies that operates in international market. Strategic alliances are non-equity based agreements where companies remain independent and separate. For example, iPhone was initially marketed by O2 in the United Kingdom market. This process is equity based where a new organization will share hands with parties that own a proportion of the new business. In joint venture, one company will have the access to technology and management skills of other company. For example, Hondas relationship with Rover in the year of 1980. Access to channels of distribution, manufacturing and RD. Two ways of exporting are present which are direct and indirect. For example, piggybacking whereby the new product uses current distribution and logistics of other businesses. The Licensing framework and legal issues of India can be found from appendix 1 and 2. Importance of Geography and history of India History and Geography of a country helps the marketing management of an international business to gain a better view on the market. Especially in India, where diversity is bigger in terms of geography and history, Tesco will have to understand the difference between India and UK. Understanding the history of India will help Tesco ascertain the nations mission such as how it perceives its neighbours and how its sees its place in the world. History of India will also help Tesco understand how people in India negotiate in terms of business, their strategies to conduct business, their attitude towards foreign investment and legal systems of India. India and the UK shares great cultural differences which can easily cause misunderstandings and mistakes while choosing proper marketing and product strategies. Tesco cannot change the buying behaviour of Indian customers. They will have to react as per the demands of Indian customers, which they will be able to derive after precisely evaluating the historical perspectives of those customers. Moreover, understanding this aspect will also help understand the role the Government plays in international business, relation of managers and subordinates and management authority sources. According to Almadani (2014), understanding the history of India will help Tesco to find out, explain and realize the image of Indian people, their fundamental attitude and unconscious fear that reflects their view on foreign cultures. Understanding the culture of India will also help understand the differences between the previous and present culture. Besides history, geographical diversity of India will also put an impact on the business and marketing of Tesco. Geography in marketing is considered as a physical characteristic of a specific region that includes climate, topography and population. These factors are the primary determinants of Indias customs, products, needs and methods of deciding which product will gain popularity in which region (Kumar and Pattnaik 2014). Marketing of Tesco totally targets to meet the needs of people and that is why it is important for them to understand what those needs of the customers are. The authority of the organization will have to become familiar enough with the geography of the country to understand the various causal factors of the people (Laurent and Jean 2014). They will have to implement proper researches to evaluate various climates and topologies that exist in the country. Based on those conditions, the authority of Tesco will have to shape their marketing plans in India. The same aspects will also affect the manufacturing unit of Tesco. For example, some areas of India are highly hot and humid. If Tesco develops their manufacturing units in those areas, then they will have to take extra precautions so that the machineries can run safely (Niu 2013). On the other hand, warehouses where the products will be stored might also be located in one of those hot and humid areas. The organization will have to imp lement proper artificial technologies so that products can be kept safe. There are some major challenges that Tesco may face while conducting their business in India. Those challenges can affect the future growth of Tesco and Indias retail market industry. Some of those challenges are hereby mentioned below: With the change of geographical location, the talent shortage and lack of trained man-power is visible in most places in India. Therefore, it is unlikely that Tesco will be able to run a stable business in India. Again, for the different geographical structure of the country the transportation system is hampered. Therefore, supply chains are yet not efficient. This is the reason that customers are not getting what they are bargaining for. In India, a Plethora of Clearances are important to submit before opening a retail outlet that limits the expansion of retail outlets in the first place. India is still considered as an under developed country where infrastructures such as electricity, cord chains and roads are not even average in most areas (Ostler 2014). Therefore, Tesco will have to take support from multiple vendors to fulfil their requirements which will raise their costs and prices. Indias organized sector does not have the status of industry that will make it easy for Tesco to raise funds for their expansion plans in the future. Last but not the least, restriction from Government on FDI limitation is forcing the retail organizations to have a limited exposure. Retail industry demand in India and organized v/s total industry graph is shown in appendix-3 and appendix-4. Diversity Management in India IBMs eight diversity task forces were responsible for gathering data on personnel trends as well as customer market and labour market for their groups. The diversity initiatives that are described in figure 4 helped the organization to shape the employees to think about possible business and development opportunities. Critically evaluate the commonly held belief that there is no single market entry strategy which is appropriate in all circumstances. Answer with reference to business format Licensing operations. As Holtbrgge and Baron (2013) mentioned that there are various market entry strategies used by various organizations to enter the foreign markets. They are such as direct exporting, licensing, franchising, partnering and joint venture and Greenfield investments. As Leonidou et al. (2013) stated that various factors influence strategy selection. These factors include tariff rate of the foreign country, adoption required for a specific product, transportation and marketing cost and cultural variation. Direct exporting is the strategy to sell products directly into the market by using own resources of the organization. Once a company is established in a foreign market, they select various sales programs to convert distributors into agents. These agents represent the organization and become the face of the organization in the foreign market (Chang et al. 2013). There is another strategy named as licensing, where the firm transfers the right of using a product or service to another organization. As Arora et al. (2013) mentioned that, licensing is effective on those situations where the purchasing company has larger market share in the foreign company. As Leonidou et al. (2013) mentions that depending on the cultural variation and geographic location, market entry strategy also varies. For example, it has been found that in North America, a marketing strategy named as franchising is used to deal with rapid market expansion. As argued by Bagur-Femenias et al. (2013) franchising model is appropriate for those organizations which have a rapid business model. In this case, a company must has a unique business model or the company needs to have strong brand recognition, which can be in international market. On the other hand, in order to enter in majority of the foreign countries of Asia, partnering can be used. As stated by Jos Martnez-Jurado et al. (2013) , partnering can also vary from simple co-marketing arrangement to a sophisticated strategies alliance with other companies. According to Fletcher and Crawford (2013) partnering can be an effective market entering strategy for those companies which have different cultures and business strategies from the target foreign market. For example, in case of Tesco, the company can use partnering strategy to enter in the market of India. As stated by Germann et al. (2013) , taking the help of local organizations can bring local market knowledge in business operation. Moreover, Tan and Sousa (2013) stated that Joint venture is a type of partnering, where two companies join together to develop a new organization to operate in a foreign market. Hence, it has been found that depending on the market condition of a foreign market, a company needs t o change its market entry strategy According to Magnusson et al. (2013), in most of the cases it has been found that a company is able to expand its market into one new country or one new culture. The first major challenge that a company has to face is related to selection of target market for expansion. For this reason, the management of an organization needs to develop lists in which the company is working successfully. As stated by Tan and Sousa (2013), after identification of the target market, a company needs to conduct a market research to determine where to expand their business. As Leonidou et al. (2013) stated that, for this purpose, a company needs to consider the needs and desires of customers and the difference between cultures. The relative differences between different cultures around the world can be found from appendix 6. As Tan and Sousa (2013) stated that there is another way to take appropriate decision about market entry. It is to narrow down the expansion of choices to target countries with appropriate clusters. As Austria (2013), stated that, clusters are the geographically focused hubs of organizations in related fields. According to Germann et al. (2013), a cluster can serve as a source of new customers. According to Tan and Sousa (2013), when the company is trying to enter a new market, it needs to adopt or standardize its marketing mix. In order to make an appropriate marketing decision, a marketer needs to understand that marketing mix is not only adopted or standardized. The continuum of adoption and standardization for a specific product can be analyzed from appendix-7. According to Tan and Sousa (2013), the essence of global marketing is to find out the balanced localized approach of marketing mix and standardized approach of marketing mix. In case of market entry strategy, the necessary decisions that managers have to make is the degree to which a company should standardize or adopt a global marketing strategy. The most appropriate marketing strategy that can be applied in the Indian market is given below: Understand the diverse market and strategies specific target segments Modifying the offerings in accordance to the target group of India. Integration of informal sector into the core business model Consistency in approaching the market and patience to realize the results Obtain licensing approval Outsourcing services The time scale of the applicable marketing strategy is given in Appendix-8. Critically discuss what strategic options are open to marketing firms when attempting to deal with the problems of non-tariff barriers in developing and economically developed and industrialised countries? Choose at least one industrialised country and one developing country to illustrate the points made. Answer with reference to business format Licensing operations According to Austria (2013), non-tariff barriers are those obstacles that restrict the import or export of services and goods from one country to another without the simple imposition of tariffs. For example, the retail company of UK, Tesco, has to face various non-tariff barriers in industrialised countries such as China. These barriers include import licensing, variation of rules, rules of origin and pre-shipment inspection. There are various other factors such as lack of cultural understandings, differential VAT values, corruption, counter fitting, complex certification system, and transportation system can affect the business operation of Tesco in China. Different types of Non-Tariff barriers that Tesco has to face in industrialised countries like China can be found from appendix-9. In order to deal with these Non-Tariff barriers (NTB) pertaining to the business of Tesco in China, marketers need to understand how distribution channels work in economically developed countries such as China or Australia. As stated by Germann et al. (2013), companies need to understand that good quality of products and services can help them to attract good distributors in countries like India. It will help them to overcome various NTBs such as corruptions, customs and transpirations. There are some practical strategies, which this company can implement to overcome NTBs like corruption. They include IP protection of the company and investing in technical advancements in order to deal with counterfeiting. From the Appendix-10, the evolution of non-tariff barriers in developing countries like India has been given. According to Fletcher and Crawford (2013), the company needs to make polite refusals or use efficient distributors to deal with corruption in India. As argued by Leonidou et al. (2013), it has been found in majority of the cases in developing countries like India; companies avoid Whistle Blowing, due to the fear of destroying the business relationship within these countries. In these cases, they can hire local employees or staffs and develop their physical presence in these developing countries. As Leonidou et al. (2013) mentioned that, it will help them to deal with NTBs. There are various other ways, in which NTBs can be managed. For example, the UK government agency needs to pursue the Indian government to develop laws and regulations that will help to eliminate NTBs that the company is facing. In addition, companies need to adopt appropriate marketing strategies to meet the market needs of the foreign countries. In case of India, Tesco needs to concentrate on quality of products rather than market penetration strategy. As Holtbrgge and Baron (2013) mentions t, with the increase of globalization in business, it has become more challenging to develop effective and efficient marketing strategies for business operations. With the emphasis of globalization, it has become necessary for organizations to formulate their global marketing strategy in accordance to the needs of foreign countries (Leonidou et al. 2013). As Fletcher and Crawford (2013) stated, there are two major reasons for undertaking product adoption. They are such as: To accomplish foreign marketing needs. To comply with the regulations and laws of foreign market. For example, in order to make product adoption, the company Tesco needs to add additional warnings on the labels of goods as required by laws of Indian government to meet up with the additional safety features. According to Fletcher and Crawford (2013), there are three types of product or marketing adoption can be used and they are tangible adaption, intangible adaption and promotional adoption. In case of tangible adaption, physical aspects of products such as taste, size, ingredients and packaging of products according to the desire of foreign customers are considered. For example, spicy is a relative term. The meaning of Spicy is different in Suburban areas of UK and US from what is spicy in India (Fletcher and Crawford 2013). Hence, the company needs to make tangible adoption in order to meet the needs of Indian customers. On the other hand, intangible modification in the foreign market is changing the brand name and positioning. As Tesco is a renowned company, it does not requi re changing its brand name while expanding its market in India. Critically evaluate the concept of the product life cycle as a strategic marketing tool in international markets. Use examples and a diagram or figure to illustrate the points made. Answer with reference to business format Licensing operations. The concept of product life cycle (PLC) theory was first introduced in the year of 1950s to analyse the expected life cycle of products from design to obsolescence. As Koellner et al. (2013) stated, product phases can be divided as introduction, growth of products, maturity of products and declination. While conducting business in foreign market, PLC can work as a useful tool that can maximise the value of products and profitability of each stage. There is a chart given in appendix-11, which discusses about the concept of International PLC. This PLC diagram is helpful to discuss different stages of the product life cycle. While entering into a new market, such as India, Tesco needs to implement five distinct decisions in the introduction stage of product life cycle. They are idea validation, conceptualization and specification of design, prototype testing (Yue et al. 2013). In the introduction stage, Tesco needs to build awareness about products among potential customers of India. The company needs to develop appropriate advertising strategies depending on the market situation. There are various market entry strategies which can be used by the company Tesco, to gain higher an amount of market share in India such as penetration strategy or skimming strategy. At the growth stage, Tesco needs to decide whether, it wants to increase its market share in India or profitability. At this stage, the company will increase its production which will decrease the unit costs. As Dhillon (2013) states, in this stage, the major goal of the company is to increase brand loyalty among new buyers. By providing offers, discounts and developing an effective advertising strategy can help to grow the market of Tesco in India. A typical product life model has been provided in appendix-12. For example, 3D televisions received considerable investment from broadcasters and technology companies. Then it was possible to make the product available for the home. This is a good example of Growth stage. In case for drinks products, currently in India 7up is one of the most popular drinks product which is gaining growth in the market. In the maturity stage, it is expected that sales growth will slow down for Tesco and an inevitable decline will begin. In this situation, authority of the organization will have to defend their market position at that time. More and more competitors will come forward at this stage to challenge Tesco and they will implement more strategies to give a tough competition to the organization (Xuegong et al. 2013). Some of the organizations will also start giving away products at a comparatively low price. This cycle is known as the longest of the other three cycles, in the entire product cycle. It is also seen that many products remain in this stage for decades (Dhillon 2013). For example, blue ray players with advanced technology are delivering the very best viewing experience and that is why it is experiencing steady growth. However, with the arrival of 3D television, it is expected that their growth rate will slow down sooner. Organizations such as Coca-cola are living in maturity stage from a long time in India. Many companies are coming forward to challenge Coca-Cola and that is the reason the organization has reduced its prices. Right after the maturity stage, decline stage will come when Tesco will experience a downward slide in sales. Revenues will go down drastically to a stage from where it will not be useful to continue making that product. In this situation, either Tesco will have to decide whether they will continue with the product or will sell it to other organizations (Dhillon 2013). However, it would be better if they sell it as they will not gain any further profits in the future. Tesco can implement another strategy in this situation, which is effective but rare. In this scenario, Tesco can discontinue that product and can allow the stocks to dwindle to zero. However, the company may also sell the rights of supporting the product to another organization. Then that organization will maintain the product. For example, if Tesco is selling a special type of sports shoe in India, they can sell the rights to maintain and support the product to Khadims, which is a popular shoe manufacturing organizatio n in India. Video recorders are still available in the market but are in decline stage as in spite of its cheap prices, customers are switching to new technologies and trends. Mirinda is the biggest example of decline stage in Indian market. The product has already reached to its limits and the chances are almost nil that the company will gain any profit from it in the near future. Conclusion In this assignment, a marketing plan has been discussed for the company Tesco, which is trying to enter the market of India. In this case scenario, licensing is used as appropriate market entry method. It has been found that there is no one single market entry strategy is appropriate for all circumstances. Different types of market entry strategies can be used by business organization in accordance to the cultural differences of various countries. They include partnering, licensing, and franchising. It has been found that licensing is one of the common ways of entering foreign markets. The advantage and disadvantage of licensing has been analysed in comparison with other marketing strategies. In order to develop marketing in India, Tesco needs to understand the history and geography of the foreign country. The company needs to change its product life cycle depending on the cultural needs of the country. There are various strategies have been discussed in this assignment, those can he lp the company to deal with non-tariff barriers in industrialised countries like China and developing countries like India. Reference list Alegre, I. and Berbegal-Mirabent, J., 2015. Entrepreneurship and the Influence of History: How Much Impact Do Country-Specific Historical Factors Have on Entrepreneurship Initiatives?. InEntrepreneurship, Regional Development and Culture(pp. 35-52). Springer International Publishing. Almadani, A. 2014. Globalization and Corporate Governance.International Journal of Innovation, Management and Technology. Andersen, P., Ahmad, S.Z. and Chan, W.M., 2014. 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