Monday, January 27, 2020

Cultural Influences on Accounting and Its Practices

Cultural Influences on Accounting and Its Practices 1. Introduction Recent research in comparative accounting has led to a number of interesting theories and models that have attempted to analyse the causal factors behind the evolution of dissimilar accounting and financial systems in different countries. These diverse ways of accounting are in the process of being harmonised because of global business imperatives, and international accounting bodies are trying to bring about convergence between the accounting systems of different countries.[1] The work of Geert Hofstede[2] on cultural effects on accounting development, expanded and elaborated by Gray[3] later in his theory of cultural relevance in the formation of accounting systems is one of the more discussed models of comparative accounting. It is the purpose of this assignment to elaborate on this model and use it to analyse the differences in the development of accounting in China and Japan in the late nineteenth century. 2. The Hofstede-Gray Framework The broad framework for this model was created by Hofstede, but later adapted by Gray to explain the influence of culture on accounting systems. While, the normal practice is to treat these two models separately, a joint reference makes it much simpler to explain and use. The Hofstede-Gray model fist lays down the argument and then goes on to elaborate the various premises that support the theory. It is essentially deductive in nature and logical in its approach. Hofstede, in 1980, developed a model of culture that distinguishes members of one human group from another and stated that culture manifests itself at four levels, symbols, heroes, rituals and values, all of which work towards â€Å" accounting systems to vary along national cultural lines†[4] His theory was further modified during the next ten years. In1984 he expounded the four very interesting dimensions of culture, which vary from one group to another and consist of Individualism V Collectivism, Large V Small Power Distance, Strong V Weak Power Avoidance and Masculinity V Femininity. These, he said are the most common societal preferences that distinguish one society from another. Societies which prefer individualism consist of people who live in small units and prefer to look after their very own, whereas collectivism represents a social structure where relationships are interlinked and people expect their larger extended clan of relatives to look after them in exchange of loyalty. Power distance represents the extent to which its members accept the inequality in distribution of power. Large power distance societies are thus essentially unquestioningly hierarchical in nature. Uncertainty avoidance represents the degree to which members of society are ready to accept uncertainty and vagueness. The lesser the acceptance of uncertainty the stronger is the rigidity of thought and belief in a particular society and its resistance to change. Masculinity, in a society, stands for its dominant preference for achievement, heroism and similar symbols while femininity is associated with qualities like compassion, care for the weak and quality of life. In 1991,[5] Hofste de added another dimension that dealt with Short Term V Long Term Orientation. Short term orientation stood for values like speedy achievement of social status, overspending and a concern for quick results whereas long term orientation looked at gradual achievement of results, a thrifty approach towards savings and an adaptation of tradition to meet modern needs. In 1998, Gray took up Hofstede’s cultural hypotheses and linked them to the development of accounting systems in a meaningful way, stating that cultural or societal values permeated through organisational and occupational subcultures, and vice versa, though obviously the degree of integration differed from place to place. â€Å"Accounting systems and practices can influence and reinforce societal values†.[6] These basic premises were succeeded by the formulation of four hypotheses on the relationship between specifically identified cultural characteristics and the development of accounting systems. a) Professionalism versus statutory control: This cultural value denotes an inclination for the exercise of individual professional judgment and self-regulation as opposed to observance of authoritarian lawful needs and legislative writ. As such, the higher a country ranks in terms of individualism and the lower it ranks in terms of uncertainty avoidance and power distance, the more likely it is to rank highly in terms of professionalism. b) Uniformity versus flexibility: This reflects a preference for the enforcement of standardized accounting practices between firms, and for the unswerving use of such practices, vis a vis flexibility in accordance with the perceived circumstances of individual companies, e.g., the higher a country ranks in terms of uncertainty avoidance and power distance and the lower it ranks in terms of individualism, the more likely it is to rank highly in terms of uniformity. c) Conservatism versus optimism: This value results in an inclination for cautiousness in measurement that enables systems to handle the ambiguity of future events, as opposed to a positive, risk-taking approach, thus implying that the higher a country ranks in terms of uncertainty avoidance, the more likely it is to be conservative and resistant to change. d)Secrecy versus transparency: This premise states that an inclination for confidentiality and revelation of information about businesses only to those who are closely concerned with its administration and financing, is linked to higher societal preferences for uncertainty avoidance, power distance and masculinity, The Hofstede-Gray model stands out among various models of comparative accounting for its comprehensiveness in linking culture with the development of various economic tools like accounting systems. 3. The Development of Accounting Systems in China and Japan in the Nineteenth Century Global accounting systems, including the various country GAAPs and the IFRS, is moving towards convergence of accounting systems spurred by the requirements of all transnational players to present one set of financial statements and eliminate multiple reconciliations. Even China, with the introduction of the Chinese Accounting Standards (CAS) is putting its state controlled accounting practices aside and moving towards the IFRS. This assignment deals with a similar historical situation in the nineteenth century when aggressive western businesses had begun to dominate eastern trade and commerce and western accounting systems were establishing their predominance in vastly different business cultures. At this time both China and Japan had accounting systems that had developed through centuries and served the purposes of businesses in both countries. In China a primitive method of double entry existed, which permitted the extraction of trial balances and the determination of profit on a cash basis. The country had developed a â€Å"four-leg† accounting system that allowed for the recording of cash and non cash transactions in journals and subsequent posting in ledgers, using double-entry techniques. Despite their availability, these systems were used mainly by banks and large state enterprises. The bulk of businesses continued to use single entry recording techniques and did not provide for differentiation of private and business accounts. Even though the systems were adequate for the running of normal business operations, the needs changed with the emergence of business enterprises from the west and the establishment of joint stock enterprises for coal mining and iron manuf acture. The structure of the new business enterprises required the computation of profit and loss for the purpose of dividends, and asset and depreciation accounting. The indigenous book keeping systems proved to be deficient because of existing practices that depended on trust, the absence of formal source documents, unnumbered books, lack of cross referencing and sequence, lack of differentiation between capital and revenue expenditure and relative unimportance of profit determination. â€Å"In view of their weaknesses, the indigenous bookkeeping systems were of limited use as a basis for internal control.† [7] The development of accounting in neighbouring Japan, had also developed significantly, though on dissimilar lines. While accountants did use a system of double entry in some of the bigger businesses, there was no uniform method of accounting and â€Å"separate bookkeeping methods were developed and kept secret by independent economic powers, such as the Tomiyama, the Tanabes, the Nakais, the Hyogos, the Kondohs, the Honmas, the Hasegawas, the Ishimotos, the Onos, the Kohnoikes, and the Mitsuis.† Methods used thus ranged from the primitive to those that were reasonably adequate. Although the double-entry concept was applied, most Japanese merchants practiced single-entry bookkeeping, called the daifukucho There was no systematic classification of accounts, nor any distinction between capital and revenue expenditures, and the cash basis of accounting was adopted. As in China, the indigenous accounting systems were adequate in a feudal economy where production and distribution were on a small scale [Nishikawa, 1956; Someya, 1989]. [8] The accounting systems of the two countries towards the middle and latter part of the nineteenth century, though developing independently, thus had many things in common. These deficiencies made them inadequate for the purposes of larger joint stock business corporations, brought in by the proliferation of British imperialism in Asia and the commencement of business with the United States. In subsequent years, the responses of China and Japan to these challenges were vastly different. The Chinese businesses steadfastly refused to adopt western accounting technologies and the majority remained with the single entry, four pillar balancing method until the twentieth century; even in companies that made use of large scale western machinery. This led to numerous difficulties and the emergence of widespread defalcation because of lack of control, and also unfortunately to the gradual takeover of businesses by western companies, because of lack of control. â€Å"Not surprisingly, from 1884, the opportunity to gain mercantile support for private investment in kuantu shangpan joint-stock enterprises vanished [Chan, 1996]† [9] In Japan, the response was enormously different. Japanese students travelled in large numbers to the west to to imbibe science, technology and entrepreneurial skills. Accounting modernisation occurred rapidly and â€Å"western-style double-entry bookkeeping was introduced as the foundation on which a capitalist economy could develop.†[10] A number of western accounting books, adequately translated, found their way into japanese markets and nationalised Banks adopted British balance sheets. Legislation was introduced for businesses to adhere to standardized accounting systems and a number of accounting schools started providing qualified accountants to service businesses. The large scale adoption of western accounting by Japan and its rejection by the Chinese has exercised the curiosity of business historians for many years. The answers are now coming through and are related mostly to differences in culture, as put forward by the Hofstede-Gray model. In China political power was centralised, the society was resistant to change, learning was narrow and restricted to Confucianism, and society was in a state of â€Å"bureaucratic feudalism†. The economy was self sufficient and isolationist. In Japan, however, political power was dispersed; the society was open to change and very much dependent on foreign trade. Learning was broad based and the culture pro-merchant. While the continuous political conflict in Japan kept it perpetually unstable it also reduced intolerance and made it much more open to accepting western techniques in accounting. The reasons for the Japanese adoption and Chinese rejection of western accounting principles were largely c ultural and social. While, they contributed largely to the flow of foreign capital and formation of much larger companies in Japan, they also inversely led to the gradual impoverishment of the Chinese economy and the emergence of the communist regime. 4. The Relevance of the Hofstede-Gray Model to the Chinese and Japanese Accounting Systems The Hofstede-Gray model of the influence of culture on the development of accounting systems appears to be perfectly valid in evaluating the divergent behaviour of two different cultures to the same stimuli. Social and cultural patterns in China led to very high levels of Uncertainty Avoidance and Power Distance. The central government had far reaching powers and control. The main activity was agriculture and the primary source of revenue came from land. The scholar bureaucrats were inward looking and not willing to progress beyond Confucian tenets. Bureaucracy was all pervasive and stability in society was maintained despite intermittent conflict. The whole system thus revolved around age old customs and levels of uncertainty avoidance were extremely high. Similarly the land based feudal bureaucracy ensured large levels of power distance and these two factors, along with the isolationist, closed door approach of centuries led to inflexibility, conservatism and secrecy; and the conse quent non-adoption, if not downright rejection of modern western accounting principles. Japan, on the other hand, though not far away from China, had a very different social and cultural milieu. There were a number of economically and politically powerful landowners and these, along with the priesthood that controlled independent Buddhist shrines, were able to successfully disperse political power. The country, unlike China was largely dependent on foreign trade, which resulted in an intellectual open door policy and flexibility towards the requirements of trading partners. The country thus had very low levels of uncertainty avoidance and the dispersion of political power had made people more independent and thereby reduced the power distance. All these factors led to high levels of flexibility, forward thinking optimism and openness to new ideas, as required by the Hofstede-Gray framework, making it much easier to adapt to western accounting systems when the situation demanded. 5. Conclusion Research into comparative accounting is a recent phenomenon and still under great discussion and debate. In fact, Gray’s framework is less than a decade old and has been questioned at length by other experts, with people arguing that the conclusions are subjective and capable of different interpretations. The fact remains that accounting systems have grown in divergent ways between countries that, though physically proximal, are culturally quite divergent. Another major example is that of the UK and The Netherlands, where, despite similar trading, commercial and expansionist practices, accounting systems grew differently, and remained so, until the emergence of the EU and globalisation initiated moves for convergence. The Hofstede-Gray theory thus does appear to give some of the answers to the enigma concerning the adoption of different accounting, financial and even auditing systems between countries which have divergent social and cultural norms. Bibliography Doupnik, T.S., Tsakumis, G .T., and George,t, 2004, A critical review of Gray’s Theory of Cultural Relevance and Suggestions for future research, Retrieved November 18, 2006 from findarticles.com/p/articles/mi_qa3706/is_200401/ai_n13602153/pg Dr. Geert Hofstede, 2006, The International Business center, Retrieved November 18, 2006 from geert-hofstede.international-business-center.com/index.shtml Gray, S. J. (1988) Towards a Theory of Cultural on the Development of Accounting Influence Systems Internationally. Abacus;, Vol. 24 Issue 1, p1-15 March 1988 Environmental Influence on Accounting Development, 2001, Retrieved November 18, 2006 from https://ep.eur.nl/bitstream/1765/1888/5/Chapter+2.doc. The need for International Accounting Standards, 2000, International Accounting, Retreieved November 18, 2006 from http://wwwfp.mccneb.edu/intercultural/Documents/2003/InternationalAccounting.doc. Nobes, C., 1998, â€Å"Towards a general model of the reasons for international differences in financial reporting† Abacus Volume 34 2 1 Footnotes [1] The need for International Accounting Standards, 2000, International Accounting [2] Dr. Geert Hofstede, 2006, The International Business center [3] Doupnik, T.S., Tsakumis, G .T., and George,t, 2004, A critical review of Gray’s Theory of Cultural Relevance and Suggestions for future research [4] Doupnik, T.S., Tsakumis, G .T., and George,t, 2004 [5] Environmental Influence on Accounting Development, 2001 [6] Environmental Influence on Accounting Development, 2001 [7] Environmental Influence on Accounting Development, 2001 [8] Doupnik, T.S., Tsakumis, G .T., and George,t, 2004 [9] Doupnik, T.S., Tsakumis, G .T., and George,t, 2004 [10] Doupnik, T.S., Tsakumis, G .T., and George,t, 2004

Sunday, January 19, 2020

Ambition in Macbeth by William Shakespeare Essay

What is ambition? Ambition is described as eager for success, power or fame. For Macbeth. Ambition was what drove him to become great, it forced him to change his nature towards evil. At the beginning of the play, Macbeth was portrayed as a courageous soldier who fought for his King without mercy. But once the witches planted the seeds of greater things and Lady Macbeth fuelled his ambition, which lead him to become greedy and power hungry. Macbeth was led down to an unescapable road of doom by an outside force, namely fate in the form of the three witches. There was no supernatural force working against Macbeth, which therefore makes him responsible for his own actions and inevitable downfall. Macbeth is indeed responsible for his own actions, which are provoked by an unwillingness to listen to his own conscience, the witches, and his ambition. The witches tempted Macbeth with their prophecies, which made Macbeth ¡Ã‚ ¦s heart and mind slowly filled with ambition and his huger for power. The witches predicted, at the beginning of the play, that Macbeth would soon become the Thane of Cawdor and eventually the outright King. They tell Macbeth this, simply to ignite what would finally end up in him taking the life of King Duncan. Ambition, no matter how small, builds up, and becomes a need. When this ambition is built up and encouraged, it can influence a person’s decision. Macbeth went to three witches, who prophesized that he would become King. This got Macbeth thinking of how he can become King. At this time, he was still unsure of whether he would take any action toward gaining the crown. When he comes back to his house, Lady Macbeth convinces him to murder King Duncan, through emotionally degrading him, shown in the quote: â€Å"Art thou afeard/ To be the same in thine own act and valour/ As thou art in desire?† (Act I, Scene IV). This quote shows how Lady Macbeth influenced Macbeth’s decision, because after hearing about the prophecy, she also had the ambition for her husband to become King. Macbeth slowly becomes accustomed to killing and does it more easily and without remorse. For example, after Macbeth becomes king, he begins to worry about the second part of the prophecy, when Banquo’s sons become kings. Knowing that he will not have any heirs, Macbeth dreads the idea of â€Å"the  seeds of Banquo kings. Rather than so, come fate into the list, and champion me to the utterance†¦Ã¢â‚¬  (3.1.70-73). Since he committed a sinful act to fulfill his desire become king, Macbeth does not want to lose everything he got to Banquo’s royal bloodline This shows how corrupt and villainous Macbeth has become; he will not let anything, not even friendship, get in the way of his desire to be the King of Scotland. And if the destruction of friendship is not a symbol of how strong Macbeth’s ambition truly is, then the manslaughter of an innocent man’s entire family is. When Macbeth sees the three apparitions, one of them tells him to beware Macduff . Surprisingly, after Macbeth learns that Macduff has fled to England, he responds by declaring that he will â€Å"give to the edge o’ the sword his wife, babes, and all unfortunate souls that trace him in his line.† (4.1.151-153). This shows how corrupt and evil Macbeth has become; he doesn’t even care about who he’s killing anymore. A wife and kids symbolizes purity and love in a man’s life; the fact that Macbeth doesn’t even consider the moral consequences of destroying a loving family and killing children shows how filled with ambition he has become. Macbeth is so afraid of losing to Macduff that he believes that by killing his family, Macduff will be broken beyond repair and not be able to face Macbeth. Unfortunately, he does not count on a certain someone to heighten Macduff’s hopes to slaying Macbeth by using his sorrow to his advantage. That certain someone is Malcolm, the son of Duncan. After the murder of his father, Malcolm’s ambition to destroy Macbeth becomes so strong that he forgets all moral values and disregards the feelings of others; this ambition represents revenge. Though Malcolm is able to understand the feelings of others, he lets nothing stop him from achieving his goal; this is either due to his inexperience of the world, or because he is too bent on revenge to think about anything else. When Macduff learns that his family is murdered, he begins to despair. Malcolm, not wanting to let anything get in the way of his ambition, tells Macduff to â€Å"dispute it like a man.† (4.3.221). Since Malcolm is a young man; he does not have a wife or kids and disregards Macduff’s pain as a sign of weakness. Note that even if Malcolm had a family and understood Macduff’s pain fully, he would still have been reckless and put revenge above anything else. Malcolm’s  father was a good man who lost his life at the hands of the man h e trusted the most; Malcolm is not going to let Macduff’s personal tragedy get in the way of his goal of destroying Macbeth. When Macduff responds by saying that first he must feel pain like a man, Malcolm responds by telling Macbeth to make his grief â€Å"be this the whetstone of your sword. Let grief convert to anger; blunt not the heart, enrage it.† (4.3.230- 231). While Malcolm is more understanding of the pain Macduff feels, he still convinces him to move on. When he says â€Å"let grief convert to anger†, he means for Macduff to use his sorrow as his anger so he can move on with his life and destroy the man responsible for his sorrow: Macbeth. Malcolm truly does feel bad about Macduff losing his family, but unlike Macduff, he has no family to worry about and has not experienced every pain and sorrow Macduff has been through. Given this evidence, it is evident how much ambition Malcolm has for destroying Macbeth. Macbeth is not fully to blame for his ambition clouding his judgment since the audience knows that Lady Macbeth has him kill Duncan so she can be Queen; this ambition represents power. While Macbeth is to blame for all he has done to his country, his wife started a chain reaction that sent Macbeth down this dark path. Had Macbeth not told his wife about the prophecies, she would not have become so obsessed with power and she would not have sent her husband to kill Duncan so she could be Queen faster†¦and all of Macbeth’s victims would be alive and well. Lady Macbeth wants so desperately to gain power, she begs of the immortals to â€Å"unsex me here and fill me from the crown to the toe top-full of direst cruelty!† (1.5.41-43). Lady Macbeth is asking the spirits (or gods†¦I’m not quite sure; it’s pretty vague) to make her cruel and unforgiving so she can do the terrible deed of killing Duncan. This shows how evil and impatient Lady Macbeth is; ha d she waited for Duncan to promote Macbeth, she could have been Queen without her husband having to kill anyone, Macbeth would still have been a good person, and they would not have had to suffer so much guilt for all they did. Later, after Lady Macbeth drugs the guards, she boasts about the drugs â€Å"that which hath made them drunk Sprouse  hath made me bold; what hath quenched them hath given me fire.† Now Lady  Macbeth is almost certain that they will not fail; her ambition has clouded her better judgment and ignored the possibility of guilt haunting her and her husband. This ambition, the ambition of power, is by far the most deadly of all ambitions. If you want power so badly and very quickly, you forget about all the consequences that might come from it. In Lady Macbeth’s case, her consequence for her actions was the loss of her sanity and restless nights thinking about what she made her husband do, eventually causing her to take her own life. This being said, I think it is safe to say that too much ambition is NOT a promise of power or a sign of greatness.

Saturday, January 11, 2020

Vernacular Approach Passive Design Strategy to Achieve an Optimum Cooling Effect in Belum Rainforest

Common attack inactive design scheme to accomplish an optimal chilling consequence in Belum Rainforest Abstraction The intent of making a survey of common attack inactive design scheme to accomplish an optimal chilling consequence in Belum Rainforest is to understand how the past architecture manners can gives us an indicant of effectual inactive design schemes to better the criterion of life within a place by supplying a construction that is more energy efficient and comfy. In helping the proof of research, literature reappraisals based on the common architecture inactive design were conducted to heighten the procedure. First of wholly, the orientation on the site is really of import to near a good passive design onto the edifice. From the instance survey at Belum Rainforest Resort, the edifices are orientated in a really systematic agreement. Buildings are placed insistent with a consistent distance to let sufficiency air current flows into the edifice. Apart from this, shaded the out-of-door country with planting and supply the shading on the edifice to take down the land temperature. Besides, seting design can work as funnel chilling zephyrs and filtrate the strong air currents. The edifice layout, for illustration the window design, orientation of the gap and shading, roof discharge, raise the edifice in piles, provided the evaporative chilling system and the stuffs used on a edifice is of import because those design schemes would act upon the airing and accomplish optimal chilling consequence inside the edifice. In decision, a standard passive design is one that uses non-energized design characteristics to do the edifice clime responsive. It is of import to observe that the optimal consequence can non normally be achieved by utilizing merely one scheme because the schemes would work best when an integrated attack is used. 1.0 Overview of Belum Rainforest Resort The Belum Rainforest Resort is located in the thick of tropical Eden, Pulau Banding, Perak. Belum Rainforest is one of Malaysia ‘s premier ecotourism vacation finishs. It is a nature lovers getaway finish where can being shut to the nature because it was surrounded by a beautiful lake position and jungle. It accomplishes the environment with arresting positions, escapade, relaxation and repose. Belum Rainforest Resort provide an chance for the nature lovers to see the beauty and enigma of the huge jungle, observe the beauty of the vegetations and zoologies and be intoxicated in the nature beauty scenery that can be found seldom in someplace else. Belum Rainforest Resort make up the rural landscape become more interesting and attractive with the common architecture edifice which is the old wing slang resort ( phase 1 ) , Kampung House and the new flying modernism resort ( phase 2 ) . Common architecture attack inactive design in their ornament, pick of stuffs used and their size and signifier to accomplish an optimal chilling consequence in the edifice. In this paper will analyze about how common attack of inactive design scheme to accomplish an optimal chilling consequence in Belum Rainforest Building.What is the demand for Common architecture to near inactive design?How does the orientation of the edifice influence the airing and chilling consequence inside the edifice.How does the common attack inactive design scheme influence the airing to accomplish optimal chilling consequence in the edifice?How make the stuffs help to accomplish the chilling consequence in the edifice?What is the similarity and differences of inactive design in the old wing resort ( phase 1 ) and new flying resort ( phase 2 ) in Belum Rainforest Resort?2.0 Requirement for Vernacular architecture to near inactive design Natural and inactive methods nearing on a edifice is indispensable to do an indoor environment comfy with keeping a low temperature scope in a edifice. An optimal design house is non merely designed base on their residents for assorted practical demands but yet for a comfy indoor environment. In common architecture, it simplest signifier of turn toing human demands is successfully achieve a sustainable edifice with those natural and inactive methods and yet it besides encompassing the regionalism and cultural edifice traditions, supplying the construction more energy efficient. In traditional manner, a common architecture edifice was been built with the natural resources around the site and have to do certain that those stuffs application would giving a good responsive to the clime to do the indoor environment comfy. Besides that, orientation of the edifice is considerable to do the edifice takes the advantages of climatic characteristics such as Sun and chilling zephyrs. Orientation of the edifice is the basic application for a sustainable and inactive design decides the edifice layouts, window design, shadowing and etc. 3.0 Building Orientation influence the airing and chilling consequence inside the edifice Orientation of the edifice, on of the basic inactive design strategic should be see on the site because it is really of import to cut downing the energy ingestion and supplying the edifice environment comfortable. A good orientation of a edifice can assist to cut down the edifice heat addition and provided a good airing and chilling consequence onto the edifice. Because of the Sun rises on the E and sets in the West, all the edifices in Belum Rainforest Resort was orientated their long facade to the North and South way and short facade to the E and west way with a really systematic agreement for illustration every individual of the Kampung House and the stage 2 resort are confronting their entryway and life room on the North way and holding an enclosed facade on the West to forestall the edifice upper limit exposure to the sunshine. There will be a long roof shadowing on the E and west facade of the edifice while the North and the south facade will be decorated with short crucifix sh adowing. Most of the gap would be placed on the North and south way due to the inactive design strategic to forestall the edifice most of the clip was been exposed to the sunshine and besides it can assist to cut down the heat addition of the edifice. In others manner, the edifices are placed insistent with a consistent distance to let sufficiency air current flows into the edifice. To accomplish high natural airing inside the edifice, opening should confront on the strong air current way. For illustration, more gap was been placed on the North East way due to most of the clip at that place have strong natural air currents blows towards. Due to the topography of Belum Rainforest Resort which is an island surrounded by the rain forest, the environing mountain was reclaimed as the higher topography comparison to the lower topography which is the location of Belum Rainforest Resort. Thus, the higher topography helps to barricade the Sun irradiate to the lower topography when the sundown. In regardless of the site contrast, the mountain was acted as a shading to profit the Belum Rainforest. 4.0 Common attack inactive design scheme influence the airing to accomplish optimal chilling consequence in the edifice. Based on this subject, the method of common attack inactive design scheme influence the airing to accomplish optimal chilling consequence in the edifice of Belum Rainforest Resort would be discussed. There are some of the common design scheme could be applied on the edifice to chilling down the edifice such as the evaporative chilling system, gable roof discharge, roof stack airing, huge gap, constructing rise in piles and the overhang for the shading. 4,1 Evaporative chilling system To accomplish a comfy environment, evaporative chilling system is one of the ways to do the environing environment ice chest with the evaporated H2O vapour in the environing air. For illustration, in Belum Rainforest Resort, we can establish there is pool and swimming pool been decorated in the courtyard outside the resort. As the H2O evaporated, about 2500 J of heat energy is consumed. It wet the environing edifice and the H2O pull out the heat from its environing country to do the environing ice chest. Evaporative chilling system is suited to continue outside the edifice alternatively of inside the edifice particularly is our state which is a really hot and humid to avoid the elevating of inside edifice humidness. 4.2 Stack Ventilation and Roof Ventilator Stack airing usually will be go oning in the common architecture house with the map of ventilate the inside and trapped the hot air underneath the roof and so cut down the heat addition inside the edifice. The air motion usually is from the high denseness country of air to a less denseness of air. The ventilator roof articulations or the Malay funnels shaped roof at each gable terminal allowed the hot air rises with perkiness inside the edifice and is infiltrated out therefore the temperature inside the edifice could be lower down and accomplish a chilling consequence inside the edifice. On the other manus, roof blowhole besides could be found in the common architecture house. Due to the Phase 1 Resort in Belum Rainforest Resort is design base on the common architecture manner, the rectangular gable roof blowhole hole was been founded near to the extremum of the roof. The inactive gable roof blowhole map effectual as the natural air can flux in and out to the edifice. 4.3 Opening Huge fenestration is really indispensable for a edifice. It plays an of import function for wind circulation from outside to inside of the edifice. To accomplish a good passive design edifice, the orientation of the gap is really of import. Huge fenestration should be layout on the North and south facade of the edifice to forestall most of the interior surface country of the edifice been exposed to the sunshine. In Belum Rainforest, most of the North and south edifice facade are designed with operable huge fenestration such as the gap of eating house in Phase 1 resort and the Kampung house. Those operable gap helps to cut down the energy ingestion in the edifice and brings the natural airing into the edifice. There is besides some sort of inoperable fenestration from the Phase 1 Resort at Belum Rainforest Resort. The inoperable bamboo fenestration design act as a shading on the edifice facade and in the same clip it is besides an gap with could let the airing flow into the edifice. 4.4 Stilt Building Piles edifice are the edifice which is raised up by stacking over the dirt to the edifice land floor. It is one of the feature of common architecture manner. Chiefly, piles house is used to forestall house been flooded by H2O and forestall the wild animate being such as rat or bite to mount up to the edifice. In add-on, pile edifice besides present good itself in inactive chilling design with the method of air current flows under the edifice land floor. The good airing system enable the hot been exchange with the cold air and therefore it maintain the edifice land floor ice chest all of the clip. By the same item, because the dirt under the edifice all of the clip was been shaded and less exposed to sunlight, it keep the land floor with low temperature and do the edifice environment lupus erythematosus with heat addition. The saloon & A ; kitchen which connected with the Phase 1 Resort and the Kampung House in Belum Rainforest Resort was been designed with pile. Those edifice are full fill the demand of common architecture inactive design manner non merely with the application of aesthetic traditional design but besides with their inactive design strategic for illustration lower down the temperature of the land floor edifice to accomplish an optimal chilling consequence into the edifice. 4.5 Overhang Roof Overhang roof is the most simple and most obvious engineerings for salvaging energy to maintaining the edifice environing cool in the summer. Overhang Roof is portion of roof that extends beyond the walls. It functions as a roof shadowing to protect the facade of the edifice been maximal expose to the solar radiation. Larger overhang roof will be occurred in the E and west edifice facade while the North and south facade decorated with smaller overhang due to the place of the Sun rise and Sun set. 4.6 Shadowing by tree and Vegetation Planting a batch of trees on our environing country is the most good because seting can do our environment beauty and nicer, provided shadowing to our environment which can cut down the sum of sunlight perforating into our edifice, better the environing air quality which can assist to filtrate the harmful air and supply O to do our environing fresh. In Belum Rainforest, trees was been planted in the surrounding of the edifice. The plantation make the environing looks really aesthetic and full of poetic feeling when walking through under the trees. Most significantly, those plantation plays an of import function to protect the edifice been extremely exposed to the sunshine. It acts as a shading of the edifice to take down the temperature of the edifice and the land temperature and besides can be used to filtrate the chilling zephyr and strong air currents.Sustainable stuffs helps to accomplish the chilling consequence in the edificeChoice of environmental friendly building stuffs is o ne of the indispensable design schemes in order to construct a sustainable edifice, add-on to accomplish a standard chilling consequence in a edifice. Green edifice stuffs have lightened the footmark of any building undertaking as they have lower energy ingestion comparison to others non-sustainable stuffs. Green edifice stuffs include bamboo, wood, stones or rocks and sand which can be found of course on Earth, and besides the usage of recycled stuffs, for case, bottles, bricks, steel and the similar. These green and harmless edifice stuffs are non-toxic, reclaimable, and able to renew and hold a extremely lasting. Bamboos, wood, which are both the bing stuffs on the Belum Rainforest Resort are been used as a wall, shadowing or barrier. The ground why bamboo and wood been chosen to utilize for the edifice stuff because the energy embedded in their transit can be minimize and extracted and manufactured locally the edifice stuffs to the edifice site. In Belum Rainforest Resort, bamboo is been used as a wall, barrier and shading. The agreement of the bamboo as a barrier or shadowing giving a high efficiency allowed the outside airing swimmingly flow into the edifice and by the same clip the sunshine can somewhat perforating into the edifice. for illustration, in the old wing resort, every individual window from the resort is been shaded with row of bamboo. It brings the advantages to the edifice which the energy ingestion on the edifice could be reduced. In add-on, bamboo is one of the edifice stuffs which is low heat absorbent. To do the edifice more sustainable and experiencing comfy with a low temperature, all the ceiling of the edifice are been decorated with bamboo. The ornament of bamboo as a edifice stuffs is sustainable, high efficiency and besides really aesthetics. Furthermore, wood besides act as one of the sustainable edifice stuffs on the site. Using wood as edifice stuffs can easy cut down the heat addition inside the edifice because of the thinnest of light colour of the stuffs. For case, the Kampung House in Belum Rainforest Resort have a really high thermic efficiency because the edifice was built with wood wall, wood flooring and roof. Therefore, this sustainable stuffs make a really high chilling consequence in the edifice. What is the similarity and differences of inactive design in the old wing resort ( phase 1 ) and new flying resort ( phase 2 ) in Belum Rainforest Resort? The old wing resort which is phase 1 in Belum Rainforest Resort is design base on common architecture manner while the new wing resort which is Phase 2 is more modernism architecture manner. In comparative both resort which is phase 1 and phase 2, the inactive design strategic of stage 1 edifice would be more efficiency so the stage 2 edifice. First of wholly, the differences of both stage is the edifice stuffs. The envelope edifice in stage 1 most of all is built with wood and bamboo while the envelope edifice in stage 2 is all built with concrete and rage Earth. Old flying resort do good execute in inactive design comparison to the new wing resort base on the differences of their edifice gap. In the old edifice, there is more opening. There are row of bamboo act as a window shading in every individual resort room. The ornament make the facade looks aesthetic and besides lower down the energy ingestion of the edifice because of the window shadowing which can let a good airing flow i nto the edifice and somewhat incursion of sunshine into the edifice. For the new wing, there is less outside airing can be flow inside the edifice because of the enclosed concrete wall and less fenestration. Other than that, the temperature of old wing edifice would be more ice chest than the new wing edifice. The ground is the old wing edifice was surrounded with a batch of flora plantation comparison to the new wing resort which is missing of flora on the surrounding. As a decision, Belum Rainforest Resort has to the full adopted common attack as a inactive design scheme to accomplish ideal chilling effects for the comfort of the residents in the edifice. Natural chilling attack gives advantages to human and besides our environing environment. Orientation of edifice, flora as shadowing device, uses of natural edifice stuffs, more gaps confronting north and south way, elevate the edifice, circulation of air flow and the blending of edifice with topography were taken into considerations when the designer is planing and building the Belum Rainforest Resort. The installing of these inactive chilling devices in Belum Rainforest Resort are non merely helps to continue the site to the minimal detrimental degree, it besides helps to better our environing air quality as deforestation is non needed, trees absorbs C dioxide and release O to assist to clean the air. These inactive chilling methods besides helps to salvage more energy as they have replaced those mechanical chilling devices which consume big sum of energy. Therefore, lesser emanation of nursery gasses. Greenhouse effects can be prevented as no harmful gasses are being released, earth surface temperature can be maintained, and human wellness will be improved. Last but non least, inactive chilling attacks are required for every designers when planning, planing and building a edifice in order to make a cleaner and uncontaminated ambiance for our hereafter.

Friday, January 3, 2020

Marketing and Unilever - 1003 Words

FINAL PROJECT PRESENTATION SUNSILK A Project By Presented to : Table of Contents 1. 2. 3. 4. 5. 6. 7. 8. Vision Statement Mission Statement The History of The Unilever The History of SUNSILK Shampoo The BCG Matrix of Unilever Products Portfolio of Unilever Marketing Mix of SUNSILK Shampoo Segmentation, Targeting, Differentiation, and Positioning of SUNSILK Shampoo 9. Micro and Macro Environment of SUNSILK Shampoo 10.Competitors of SUNSILK Shampoo VISION STATEMENT UNILEVER Work to create a better future every day by inspiring people and develop new ways of doing business MISSION STATEMENT UNILEVER Their mission is â€Å"TO ADD VATILTIY TO LIFE† UNILEVER INTERNATIONAL HISTORY †¢ †¢ †¢ †¢ †¢ Unilever is a multi-national corporation, It was†¦show more content†¦Ã¢â‚¬ ¢ It offers expertise of hair care experts. †¢ The product is relevant among wide masses because of its quality, affordability and constant innovation. †¢ Hierarchy is horizontal so that all the managers have good collaboration with each other that’s why UNILEVERS hierarchy is so much supportive in this regard. SUPPLIER †¢ They have no threat from supplier’s specifically as they have made a contract with suppliers. †¢They gave them raw material like chemical’s other thing’s. MARKET INTERMEDIREIS †¢ As far as financial intermediaries concern, UNILEVER have good name in this matter. †¢ They are using old chain with the popularity of their product’s. CUSTOMER †¢ They are well defining with their target market and market segmentation. †¢ Unilever ´s product is neither gender specific nor for only one social class. So, we have enough people to cater with. PUBLIC †¢ Public is interested in their product as it may bring a financial interest to our stakeholders and other major factor of this is our media public. †¢ It’s a very good source for them as it lounge under unilever’s company n a very respectable product SUNSILK. †¢ The product of UNILEVER (SUNSILK) is not for the specific age, it covers the following area †¢Female †¢Male †¢Kids †¢So the demographic area is huge for that product ECONOMIC †¢ As the social class we cater are economically sound and the product of UNILEVER is give also comfort with respect to prices. 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