Fetal Pig Dissection Essay Sample free essay sample

The propose of this dissection was to widen my cognition of hog anatomy. and by extension. the anatomy of worlds due to the singular resemblance between human and pig internal systems. Analysis Safety is a must when traveling about the foetal hog dissection. We are straight utilizing crisp and unsafe objects to cut through tegument. variety meats and even bone. We have skin. and variety meats. and bone. so we must be careful while managing these objects. Don’t tally with the scissors! †¦Or the scalpel. or the pins. or anything else for that affair! Besides. there are some obvious safety and regard steps that must be taken with all labs. such as do non consume any portion of the specimen. maintain your lab to where it should be ( don’t go throwing parts around the room ) and be respectful to your equals and the specimen. The liver in mammalian foetal hog is so big because in the foetus the liver produces all of the foetal blood. We will write a custom essay sample on Fetal Pig Dissection Essay Sample or any similar topic specifically for you Do Not WasteYour Time HIRE WRITER Only 13.90 / page including ruddy and white blood cells ( the bone marrow merely takes over production of blood after birth ) . That’s why it needs to be so big in the foetus and why it shrinks comparative to the remainder of the organic structure after birth. OrganLocationGallbladderThe Gallbladder is located merely beneath the liver. SpleenThe lien is sidelong and ventral to the tummy on the left side. Small IntestineUnder the tummy. and slightly about entwined with the big bowel. the little bowels a long tubing in the lower venters. Large IntestineUnder the tummy. and slightly about entwined with the little bowels. the big bowel is a tubing located in the lower venters. LarynxA portion of the respiratory path located between the throat and the windpipe. KidneysIn a brace. the kidneys are located in parallel musca volitanss on the venters. about half manner up the pit. StomachSlightly to the left side of the organic structure. the tummy is located midway through the venters. The ground why the little bowel is so long comparative to other variety meats of organic structure is that most of the soaking up of food/nutrients occurs in it. and soaking up will be more likely/higher/more effectual if the country to cover is larger ( Ex. nutrient gets more clip and country for its maximal soaking up ) . In the Right Atrium. blood from the organic structure enters the bosom in a deoxygenated province. From here. the deoxygenated blood travels to the Right Ventricle. where it is so pumped to the lungs through the pneumonic arterias to be oxygenated. From the lungs. the now Oxygenated blood flows from the lungs into the Left Atrium. so through the left ventricle to be pumped through to the remainder of the organic structure transporting O. The pectoral coop or rib coop is stiff because it protects some of the most critical variety meats for the organic structure to map. such as the bosom. lungs. and some major blood vass. The abdominal pit nevertheless. unlike the bosom and lungs. contains the digestive path. and peculiarly the tummy. which can spread out and travel a considerable sum more than the bosom and lungs. In order for vermiculation to happen. the musculuss in these splanchnic variety meats contract and relax. If there were a rib coop around it. it would curtail motion of these variety meats. ( No complications arose due to the convenience of the online dissections layout and labelling. )

Global Warming Is Inevitable No Matter What We Do Essays

Global Warming Is Inevitable No Matter What We Do Essays Global Warming Is Inevitable No Matter What We Do Paper Global Warming Is Inevitable No Matter What We Do Paper Essay Topic: Global Warming Global warming has perhaps become the most complicate issue facing by the worlds leaders as well as the public. To some extent agree that global warming is inevitable no matter what we do. It is not a result of one or two days activity but is the consequence Of addition Of the greenhouse gases, since the time of industrialization. Scientific evidence indicates that since 1950, the worlds climate has been warming and now, it has reached such a point where it may not be possible to instantly control the rate at which the temperature is rising. Indeed, the researchers say that globally averaged air temperatures would still rise one degree Fahrenheit by the year 2100, even if no more greenhouse gases were added to the atmosphere. However, scientists are working to bring our solutions for this ever increasing problem and it is also predicted that if we significantly reduce the pollution by reducing the emission of greenhouse gases or filtering the emission before releasing it in the atmosphere, controlling the use of bio-products and fuels, it is possible to reduce the rate at which it is proceeding. Groups of industrial powers, at he Earth Summit, have regarded to a goal of reducing the emission fifty percent by 2050. In many places, vehicles running by fuel have been replaced by the electric ones,and the use of solar panel has increased significantly. The Cuffs used in refrigerators and air-conditioners have been replaced by environment friendly products. People worldwide have become concerns and many awareness programs regarding global warming are being conducted regarding global warming-Even if it will take hundreds of years to bring about the change,people are committed towards it and hope that some day it will be n control. :

How does the internet affect the international strategy Use Porter's 5 Essay

How does the internet affect the international strategy Use Porter's 5 Forces and tell how internet shape and change the busine - Essay Example Most companies in the modern business environment have executed some or the other form of Internet machinery into their business operations. While some enterprises faced a major conversion when emerging into an e-business function, others may have enjoyed an edge of this technology before the use of the Internet became pervasive to the present extent. (Kotler, 1997; Rainer, 2009) Internet creates economic value for business either by creating new industries such as online auctions and digital marketplaces, or by reconfiguring existing industries through reduced communication costs, easier transactions and faster information dissemination. Though catalogue retailers and toll free numbers have been always there, the internet provides a more efficient mode to order products and services. For instance, distance learning has been prevalent in the education sector for decades with almost a million students enrolling annually for various correspondence courses. But a modified and improvised version of distance learning is E-College. It is a full-service provider that works in collaboration with many universities and publishes their courses over the internet and operates the delivery network for a fee. The profitability of a business is influenced by the internet based on two main factors- industry structure and competitive advantage. While the former determines the profitability of an average competitor, the latter imparts the capacity to outperform an average competitor. (Castells, 2003; Chadwick, 2009) In today’s rapid pace of technological change in business environment, industrial analysis becomes all the more important. The structural attractiveness of an industry, whether old or new, is governed by five forces of competition. These forces, alternately known as Porter’s Five Forces, are existing rivalry among competitors, threat of substitutes, barriers to new entrants, bargaining power of suppliers and bargaining power of buyers. Though the nature of the five forces varies across industries, the profitability of an enterprise still depends of these. Due to the variable nature of the five forces, it is difficult to draw any general conclusion about the impact of the internet o business environment. But some dominant trends can be inferred through an inspection of a wide range of industries where the internet plays a vital role. Most of the industries show a positive trend owing to the expansion of markets, improved position compared to rivals and new channels to reach out to customers. (Porter, 1979; 2008; Karagiannopoulos, 2005) However some negative impacts of internet on businesses have also been in picture. It enables the buyers to have an easy access to information about products and services, thus strengthening their bargaining power. It helps in growth of new substitutes due to birth of new approaches to meets costumers’ needs. By reducing the need for an established sales force or affiliation to existing channel s, it removes barriers to entry. It dissolves geographical borders and expands the geographical market, bringing more companies into competition with each other. The increase in fixed costs, accompanying the favourable decline in variable costs, leads to the promotion of destructive price competition amongst the existing industry rivals. (Seybold, 1998; Angell, 1994) The inherent paradox is that the benefits offered by the internet expand the market through reduced operational costs, enhanced

Foreign Relations Essay Example | Topics and Well Written Essays - 1000 words

Foreign Relations - Essay Example The September 2001 terrorist attack in the United States motivated the formulation of new strategies. Such strategies moved the United States to attack Iraq, drawing support from its European allies. Louise Fawcett and Raymond Hinnebusch are two of the analysts who have sought to define how the Iraq war redefined the global political arena and the positions held by certain states in the global society. Evidently, the war caused a shift in the understanding of foreign relations trends. However, these two analysts express competing perspectives on the shift on the global foreign relations. This paper will address the competing perspectives. Hinnebusch considers the effects of the Iraq war, stating that the smaller states were under a surging threat as a consequence of the war. After the September 2001 attack, the United States heightened its surveillance and vigilance system. Such heightened systems provided a timely expose that Iraq had become a growing hub of nuclear weapons that cha llenged global security. The United States made the move to wage war against Iraq, in a bid to destabilize it, and eliminate the threat it was posing to the global societal welfare. Evidently, political and security trends are some of the critical issues that determine the direction taken by social agendas. As expected, the United States received support from Europe, specifically from closest ally in the region, United Kingdom. According to Hinnebusch, such support served as a restraint for the emergence of some form of constraints to the development of the war in 2003. In his argument, he makes it evident that the United States was a hegemony that made all the critical decisions determining the direction of the war (Hinnebusch 453). After the attack, Bush sets new strategies that would define the war on terror. The evident position of America on a global front compels it to prove highly decisive in sensitive issues such as the emerging terror. America decided that it would engage t he Iraq because of the threat it posed. Hinnebusch argues that all the other states only had to choose their stand depending on their relationship with the United States and the Middle East. The United Kingdom and japan exploited the opportunity to their advantage, a factor that altered the trends taken by foreign relations between these countries and the United States. However, smaller states had limited choice because they faced the greatest threat. The war affected numerous sectors of the global business front that in turn affected societies directly. The United States pursued personal interests, especially those tailored to promote its hegemony in the global economy. According to this critic, some countries defied the opinion expressed by their publics and confirmed their support for the united states because of the perceived benefits (Hinnebusch 457). The author describes how the hegemony stability order defines the strategies used by America to continue prevailing unconditiona lly. He further describes the global empire that America creates, that would serve to disadvantage the third world states because of the pressure it exerts on global economic and political scenarios. On the other hand, Fawcett explores the same issue, shedding new light on the effects of the Iraq war. According to him, may of the objectives of the war as never materialized despite the perception of the United States (Fawcett 328). Acting as a global hegemony, the United States

Story Essay Example | Topics and Well Written Essays - 250 words - 6

Story - Essay Example In many occasions, the issue of plagiarism is not raised in the legal field, normally because repeatedly there is no room for inventiveness when drafting legal documents. This specific case began with a sad case that involved a family and their child. The family filed a case against British Columbia Women Hospital and Health Care Center and they won an enormous judgment. However, when the health care center went through the ruling of Judge Joel Groves, they found out that he had picked a large portion of his judgment from the complainant’s filings. The hospital went forward to file an appeal, stating that the plagiarism found in his ruling was a sign that the judge did not handle the case correctly and that he was prejudiced against the hospital. The case went to the Canadian Supreme Court and a ruling was made in 2013 (News, 2013). News, C. (2013, May 24). CBC News-British Columbia. Top court reinstates $4M award in plagiarizing-judge suit, 1. Retrieved from

A Day in the Life of a Senior Crew Member

A Day in the Life of a Senior Crew Member The purpose of this report is to be presented to an induction class at the united airlines where I was asked to brief the new members on the role and responsibilities of the senior crew member to increase their knowledge on such. This report is in four paragraph format where it will include the introduction, research findings, discussion and the conclusion on the role of the senior cabin crew member, the responsibilities of the senior cabin crew member during the stages of a flight, the reporting procedures for ensuring Civil Aviation Authority (CAA) compliance and revision of the importance of the role and responsibilities of the senior cabin crew member throughout the stages of a flight will be done, but before we move on the Civil Aviation Authority (CAA) compliance is defined by Caa.co.uk. (2017) as the rules and regulations set by CAA that all aviation sector governs under the CAA must follow, if there is noncompliance then there will be consequences. Research findings: P4: the role of the senior cabin crew member. Be a leader. Manage the other flight attendant on the flight, ensuring rule and regulation are being followed by both crew members and passengers. Serve and prepare food and beverages. Assist passengers whenever they need help. Complete all paper works before and after each flight. P5: The responsibilities of the senior cabin crew member during the stages of a flight. Responsibility during pre-departure: Pre-flight briefing. Communicate with flight and cabin crew members. Make passenger announcements. Complete documentation. Make equipment checks. Monitor team members and ensure all pre-departure duties are carried out. Do a cabin secure check. (Essence Learning 2017). Responsibilities during the flight: Plan and assist in delivering service to passengers. Provide solutions to the problem and make decisions. Monitor and manage crew members. (Prospects.ac.uk, 2017). Responsibilities prior to landing: Make passenger announcements Collect and complete all documentation Restrain all moving object like carts and secure sealing of bars, money etc. Do the final cabin checks. (Prospects.ac.uk, 2017). Responsibilities after landing: Handover reports Disarming and open the doors Communicate and work alongside flight ad cabin crew members and ground staff. Do a post flight breifing (Prospects.ac.uk, 2017). P6 The reporting procedures for ensuring Civil Aviation Authority (CAA) compliance Defective equipment Safety incidents Medical and security incidents on board Discussion P4: the role of the senior cabin crew member. On the flight there different positions, you have the first pilot who is the captain, then the co-pilot, they are responsible for everyone on the aircraft, then you have the senior cabin crew member (SCCM) who is responsible for the cabin crew members and not only that but the SCCM is the leader of the cabin crew he is the first person to be called if there is any emergency on the flight and the first one to administer CPR in extreme cases . Not because the SCCM is the leader he is there to assist in preparing and serving food and beverages and all so assist passengers like carrying their luggage putting it in the overhead compartment etc.one another important role of the SCCM is to complete paper works before and after the flight, he is also responsible for a conducting a pre-flight briefing. P5: The responsibilities of the senior cabin crew member during the stages of a flight. The responsibilities of an SCCM depends on how big the crew is and whether its a long or short haul flight and the responsibilities change over different stages of the flight, before the plane takes off (pre-departure ) there is a lot of things to be done in a short amount of time so the SCCM responsibilities is to ensure that the duties assigned to the cabin crew are done. A pre-briefing meeting is kept by the SCCM to outline any change in flight information and safety procedures, a;so stating the nature of the flight and any other valuable information to the cabin crew members,SCCM is also responsible for the passenger announces where safety procedure are carried out and need to know information is passed on to the passengers.it is very important that the SCCM keep in communication with the flight crew to be well rounded on what is going on. A cabin check and equipment check is done to ensure that all equipment are working.(Essence Learning 2017).During the flight the SCCM responsi bilities are to ensure that the crew members and passengers are safe, monitoring and managing the crew members with on point decision and problem-solving skills ,the SCCM is all so responsibility for providing services to the passengers like answering any question they may have and also serve and prepare food and beverage, the sharing of duties to the cabin crew members are also a part of the SCCMs job description (Prospects.ac.uk, 2017). Prior to landing the SCCM responsibilities differs where he or she responsibility is to ensure that nothing harmful in the passageway, the securing of carts and the serving of hot beverage or serving is paused until the plane passes that stage, documents are also to be completed and handover at the end of the flight.prior to landing the SCCM will make passenger announcements (pas) so inform the passengers of the procedures and the last set of safety checks will be done (Prospects.ac.uk, 2017). After landing the SCCM disarm and open the doors, bid t he passengers farewell.communication with teamwork is of key importance in getting the work done effectively so the SCCM liaise with cabin crew members, ground staff, and the flight crew to ensure that there is clear understanding if there is any emergent situation or just the caring out of daily procedures.at the end of a flight, a post-briefing is done by the SCCM to go through what happen during the flight and if there is any improvement needed to be done.(Prospects.ac.uk, 2017). For P6: Outline the reporting procedures for ensuring Civil Aviation Authority (CAA) compliance. Safety incidents CAP 382 The Mandatory Occurrence Reporting Scheme (MORS) Mandatory Occurrence Reporting (MOR) Forms outlining the situation must be sent via email or fax to the director of CAA in your region. A copy of this report must be given to the employer for flight safety reasons. Reports must be sent out within 96 hours of the event. If the situation is deemed hazardous then the CAA requires the reported to send another email or fax to state this information, the same thing is to require if the situation is not hazardous.(Anon, 2017) (See figure 1 in appendix) Defective equipment The manufacturer or a suitable authority should be advised of the situation. The organization to which the occurrence report was made or made aware by the person who made the report should notify the manufacturer(s) or the regulatory agencies. Anon ,2017 stated that when any part or equipment involved in an occurrence is being dispatched to another area or organisation for investigation or repair, the item(s) should be clearly identified as the subject of an occurrence report to the GCAA, by appropriate annotation of the tag and all accompanying paperwork. (Anon,2017) Medical and security incidents on board In-flight accident report In the event of an in-flight accident, The Accident and Incident Investigations Department (AIID) should be notified immediately via call or email, contacts are available on the CAA website. Then the commander or the operator of the aircraft must report to the CAA. (Caa.co.za. 2017). (see figure 1 in appendix) M1 importance of the role and responsibilities of the senior cabin crew member throughout the stages of a flight The major role and responsibility that the senior cabin crew member plays are to ensure the safety of the passengers and the staff, by doing this the SCCM have to uphold with the compliance of the regulations set by the CAA and other regulatory bodies by securing and doing periodic checks of the cabin and equipment. The SCCM is the leader if the cabin crew so he/she is responsible for ensuring that the duties are shared equality and being carried out by each assigned member ,the SCCM carries our a preflight briefing and post-flight briefing to ensure information is being passed on to the crew members and then to the passengers, doing this guarantees teamwork and flowing communication to limit confusion and panicking in case of an incident, the SCCM also aids in guest services like serving food and beverages and preparing crew member food this aids in teamwork and shows that no matter the rank you still have to be a team player. D1: Discuss the consequences of poor coordination, including non-compliance with the company and regulatory policies and procedures. May cause injuries(Anon.2017) May lead to death (Baum, Hedlund, Aristei Goldman, P.C. 2017). the lawsuit (Baum, Hedlund, Aristei Goldman, P.C. 2017). Loss of customers and ruin reputation. (Baum, Hedlund, Aristei Goldman, P.C. 2017). Employees may lose their job. (Smallbusiness.chron.com,2017) The decrease of productivity. (Smallbusiness.chron.com,2017) Cause delay. (Smallbusiness.chron.com,2017) Duplication of duties (Smallbusiness.chron.com,2017) Discussion For D1: Discuss the consequences of poor coordination, including non-compliance with company and regulatory policies and procedures The aviation industry focus is safety, so procedures and policies are set in place to ensure the safety of passengers, crew members, and the aircraft, non-compliance of these procedures may cause injuries, lawsuits, loss of a job or even death. For example non-compliance of hot Liquids Service Procedures where it states that flight attendants must discontinue service of hot beverage in turbulence and hot liquids must have lids that secure closely, will results in the injury of passenger or crew member (Anon, 2017).Aircraft maintenance is very important and skipping a step or just not upholding the maintenance of the aircraft may lead to death , this is call aircraft maintenance negligence, for example in January 8, 2013 a small 19 passenger aircraft plunged to the ground killing all passenger on the flight including first officer and the pilot, due to the fact the maintenance of the elevator control system and center of gravity imbalance, the pilot was unable to bring nose of the pla ne back down, with the plane pointed upwards air was unable to flow over the wings. Airlines who fail to uphold the safety regulation and the coordination of policies and procedures may face with a heavy lawsuit which will in return ruin the reputation of that business leading to loss of customers and is incarcerated if found guilty (Baum, Hedlund, Aristei Goldman, P.C. 2017). The consequences of poor coordination will result in the decrease in production, meaning procedures will not go as smooth as they should because there is delay no one wants to wait especially when they were promised fast and reliable service, the customer retention part of the business will suffer because of this. The lack of coordination ay cause duplication of duties and allowing other persons not to have a duty because of poor coordination. This will cause double effort and max time to correct the poor coordination. (Smallbusiness.chron.com,2017)

To Kill a Mockingbird - Southern Traditions :: Free Essay Writer

To Kill a Mockingbird - Southern Traditions The South has always been known for its farming economy, confederate tendencies, family pride, and delicate females in ruffled dresses. In the book To Kill A Mockingbird, by Harper Lee, the South's familiar traditions become ostensible as a theme throughout the plot. This novel takes place in Alabama in the 1930s and tells a story about a lawyer who defends a wrongly accused black man while trying to raise his two children, Scout and Jem, as they go through life's most active learning stage. Southern ways enhance the plot of the story and give a realistic and historic perspective to the book. This portrayal of Southern culture appears in various forms of racism, hatred, meek women, and family. The Southern women were told and obligated, by some code of southern conduct, to mature into fair-smelling, perfect "ladies." By "ladies" they meant women who were well mannered, good at embroidery, and wore frilly, lacy dresses. One example of this southern tradition occurs when Aunt Alexandra comes to the Finch residence to help Atticus raise his children during the trial. When first arriving she says to Scout, "We decided that it would be best for you to have some feminine influence. It won't be many years, Jean Louise, before you become interested in clothes and boys." This comment implies that the only subjects girls are expected to understand are boys and clothes. Aunt Alexandra makes no mention of Jean Louise's intelligence, education, or personality. Her diction suggests that the only thing Jean Louise is capable of pursuing is her attire and a man. Scout discovers what a "southern lady" is as she notices how Aunt Alexandra "chose protective garments that drew up her bosom to giddy heights, pinched in her waist, flared out her rear, and managed to suggest that Aunt Alexandra's was once an hour-glass figure." Scout was considered to be very improper, wearing overalls and pants, but Aunt Alexandra would still try and introduce her to other ladies. I assume that she did this to try and influence Scout. She hoped Scout would form lady-like habits by watching others. Another example takes place after the trial, when Jem is appalled at the decision the court makes in response to Tom Robinson's case.

India Wine Industry Report Essay

CONTENTS Introduction Market Size Market Development Local Industry Duties and Taxes Australian Wine players in India Market Segment and Market Share for imported wines Duties and Price Structure Wine Duty calculation impact on retail price Pricing factors The Developing market Market Entry Strategy Further Information Annexure I – Map of India Annexure II – Useful Information Annexure III – Major Wine Importers in India Annexure IV – list of other wine Importers and Distributors in Mumbai Delhi Bangalore and Goa Annexure V – Press Clipping PAGE NO 3 3 3 -4 4 5 5 5-6 6 7 8 8 8-9 9 11 12 13-16 17-19 20 -21. Disclaimer: Whilst every care has been taken in compiling the information in this report, the Department of State Development and its contractors neither warrant nor represent that the material published herein is accurate or free from errors or omissions. To the extent permissible by law the Department of State Development and its contractors shall not be responsible or liable for any errors, omissions and misrepresentations made herein. 2 Introduction: The Indian wine market is in a nascent stage. Estimates suggest an enormous growth potential of this sector both from the indigenous wine making industry and imports. The wine market in India is mainly fuelled by the strong growth in the domestic wine production, but imported wine plays a role in creating awareness and increased demand. Like most products in India, wine is extremely price sensitive. Market Size: As an emerging market India has great potential for wines, with an annual growth rate of 30% albeit from a low base. However, per capita consumption of wine in India is still low compared with other Asian markets. It was estimated that during the financial year 2008/9 the overall size of the Indian wine market was around 1. 2 million cases, of which 210,000 cases comprised imported product. This is small when compared with other beverage products. For example, there are an estimated 210 million cases of spirits consumed each year, of which 100 million are cases of beer. The fortunes of the industry are linked to the changing drinking habits of Indians with higher disposable incomes, foreign tourists and visiting business people, and Government (Central and State) regulations and policies that govern the industry. Market Development: Use of the mass media to promote alcoholic beverages in the form of advertising in magazines, TV, radio, newspapers, or on street hoardings is not allowed in India. However in-store advertising or on-premise promotions are allowed in all states except Delhi. In should be pointed out that wine shops differ widely from those in Australia. Marketing strategies have to include other forms of promotion such as promoting awareness on the relative health benefits of drinking wine, and sponsoring appropriate events which are cost effective and targeted towards those socioeconomic groups that can afford wine. The market demands a lot in terms of creating awareness, education and demystifying wine as a product. This can help expand the consumer base and increase demand. Companies wanting to successfully access the Indian wine market need to develop a long-term strategy that includes developing appropriate marketing promotions and educating agents, distributors and consumers about the product and the brand. Ongoing support of agents and distributors is required both on a financial basis (e. g. supporting promotions and marketing activities) and on a personal level. Increasing awareness of wine as a separate drink other than spirits has made it more socially acceptable. Increasing health consciousness and higher spending on corporate and personal entertainment has also given a boost to the sector. The increasing awareness of Government authorities to encourage wine drinking as compared with spirits has certainly brought cheer to the companies in the sector. The perception of wine being â€Å"upmarket† and â€Å"sophisticated† is helping in bringing about this change. One sign of this happening is the emergence of wine clubs in a number of cities. The biggest consumption of wine (up to 80%) is confined to the major cities, of which the largest are Mumbai (39%), Delhi (23%), Bangalore (9%) and the foreign tourist. 3 dominated market of Goa (9%). With the easing of quantitative restrictions on wines after April 1, 2001, there has been an increasing interest in the Indian market by international players. However the import duties and state taxes (which will be discussed later in more detail) remain high. They continue to be a major impediment to the foreign entrants into the Indian market. Local Industry: Maharashtra, Karnataka and Himachal Pradesh (a recent entrant) are the three major wine producing regions in India. Maharashtra, on the western coast of India, is the major wine-producing region, accounting for 94% of the total wine produced in the country. According to the Department of Wine Production of the Maharashtra Industrial Development Corporation (MIDC), the wine producing region is spread over 30,000 hectares, covering 64 wineries. During the year 2007/08 Maharashtra registered a massive growth in wine production to 21. 1 million litres against 13. 2 million litres in 2006/07. This was a growth of 60% over the previous year and illustrates the ongoing appreciation of the virtues of wine by Indian consumers. Six new wineries became operational in Maharashtra, taking the total investment in the state to A$89 Million producing 720,000 litres of wine. The major grape producing regions in Maharashtra are Nasik, Satara, Sangli, Ahmednagar, Pune and Osmanabad, which are located approx 180-300 kms northeast and south of Mumbai. Thirty wineries have established production and bottling plants in the Vinchur industrial estate near Nasik. Karnataka produced 1. 2 million litres of wine during the same period. Two of India’s leading brands, Grover Vineyards and Indage, have plans to set up wine production facilities in Himachal Pradesh. There are three major local producers who control more than 90% of the market. Their market shares are as follows: Domestic Players Grovers Vineyard Chateau Indage Sula Vineyards 2004-05 37% 49 % 14 % 2005-06 26% 38% 36% 2006-07 24% 36% 34% 2007-08 22% 35% 35% Some of the statistics of domestic and imported wine sales in India are as follows: 2003-04 2004 -05 2005 -06 Domestic 430,000 490,000 535,000 Imported 40,000 70,000 100,000 Total Cases 470,000 580,000 635,000 (Figures sourced from Wine Report by MIDC) 2006-07 940,000 140,000 1,080,000 2007-08 1,000,000 210,000 1,210,000. During the last year United Sprits Ltd (USL), part of UB Group, bought BouvetLadubay, a French winery, and has launched this brand on the Mumbai, Delhi, Bangalore, and Goa markets . USL intends to produce wine in India. Their plans are to produce up to 600,000 cases per year. India has also exported a small volume of wine to Canada, Singapore, UK, and USA. 4 Duties and Taxes: The import duty on bulk wine was zero from 2001 till 2003/04. In the year 2004/05 the duty for wine imported in bulk was raised to the same level as that of imported bottled wine. Simultaneously, the state excise duty on bulk wine which was Rs7 per litre was raised to Rs200 per litre, and later to 200% of CIF value. Hence the concept of bulk wine being imported then bottled in India is no longer feasible. The major wine imports have been from France, Italy, Australia and Spain. There is a growing interest in wines from Austria, Italy, South Africa, Argentina, New Zealand and Chile. According to International Wine & Spirit Research (IWSR), 39% of the total wines imported into India have come from France, 24% from Italy, and the rest from the other countries listed. Australian Wine players in India: Some Australian wine companies that have entered the Indian market during the last 7 years include: Howling Wolves of Western Australia, who have been marketing wine in Mumbai since 2004. The former Premier of Western Australia, Dr Geoffrey Gallop, launched their wine in Bangalore in October 2005. Smith Brooke of Margaret River, Grant Durge, St. Hallett and Thomas Mitchell of South Australia, and Pikes, Victor Precie and Stonier of Victoria have tied up with Echidna Wine Traders to market their wines in India. Xanadu and Cape Mentelle from Western Australia are also being marketed in India by Fine Wines & More and Moet Hennessey. BRL Hardy has a distribution arrangement with Sula Vineyards of Nasik. Additionally well known Australia brands such as Oxford Landing, Yellow Tail, Jacobs Creek, and Tyrell are readily available in India. Market Segment and Market Share for Imported Wines: In India, there are two major market segments through which imported wines are sold. These are: the hospitality sector the retail sector The hospitality sector consists of 4 and 5 star hotels and upmarket restaurants and currently accounts for up to 63% of sales for imported wines. The hotels normally buy wine from importers and distributors as opposed to importing the wines directly from producers due to the logistics and economies of scale. The retail sector accounts for 30% of sales of imported wines. Currently there are ten Indian states that allow the sale of imported wines through retail stores. These are Punjab, Haryana, Chandigarh, Karnataka, Maharashtra, Goa, Uttar Pradesh, Madhya Pradesh, Jharkhand, Himachal Pradesh. The union territories of Pondicherry and New Delhi also allow the sale of imported wines through retail stores. The sellers are granted a permit and license according to the policy of the respective state. In the 5 states other than those mentioned above, the sale of imported liquor (including wine) through retail outlets is not permitted. However 4 and 5 star hotels in these states are allowed to buy bottled wine against a duty free license. The states of Tamil Nadu and Andhra Pradesh do not allow the sale of imported wines, while the state of Gujarat prohibits sale of any wine or liquor through retail outlets. Import duty, local taxes and Price Structure: The Central Government levies import duty, in addition to which each State Government further impose their own taxes on imported wine. The taxes levied vary from state to state. They are complex and keep changing on a fairly regular basis. Because of the complex tax structure and permit regulations it is very hard for a distributor in one state to sell the product to buyers in another state. Hotels and restaurants, under the duty free scheme (a certain percentage of their foreign exchange earnings can be used to offset import duty on imported goods, including wine) are at an advantage. However, the volume imported under this arrangement is still small. It is to be noted that 75% of the imported wines are sold in 4 and 5 star hotels. Each state has different levels of taxation as well as varying labelling requirements, types of labels, fees for registering labels, etc which need to be adhered to. Wine exporting countries, including Australia, have, through their High Commissions and Embassies in India, been making representations to the Indian Government with the support of local producers to streamline the taxation structure and labelling requirements. This has been a slow process and scant progress has been made. Duties and taxes are the major impediment to the growth of the wine market in India. The following examples illustrate the complexity of the problem. In Delhi the tax/duty on wine is at a uniform rate of Rs200 (A$5. 50) per litre from January 2008. In Karnataka state (Bangalore) the current tax is Rs630 (A$19) per case of 9 litres. In Andhra Pradesh (Hyderabad) the tax on wine is based on the alcohol content as well as on volume. The effective rate of duty amounts to Rs90 (A$2. 80) per litre. Under the WTO agreement and pressure from the US and EU countries, the Government of India announced the reduction in basic duty from 150% to 100% effective 3 July 2007. However the states increased the excise duty, which not only impacted the pricing level in retail sales but also made it extremely tough for imported wine to enter the market. Industry associations have taken up this matter with the Government and changes are expected in the near future. The following table is an example of the calculation of wine duties and tariffs as charged by the Federal Government and that by the State of Maharashtra and Mumbai. It also shows the impact of such duties on retail pricing, which is marginal in spite of the reduction in the basic import duty tariff. Maharashtra, the largest producer and consumer of wine, has been increasing taxes on imported wine in order to protect the local industry. 6 There is also significant change in duties on liquor and wine in the state of Goa and Karnataka. Please see Annexure VI for further details. 7 Current wine duty calculation that impact on retail prices Duty Paid Scheme Brand Brand Brand 1 2 3 24 35 45 Duty Free Scheme Brand Brand 2 1 24 35 CIF in US$/case * Eqvt in INR 1! $=40 Add Landing Fee 1% (AV) Basic Duty 150% Sub Total CVD 4% Total Landed Maharashtra Excise 200% of AV Sub Total Octroi 7. 2% Total Gross Margin Ex warehouse Sale Price Wholesale Margin 12% Wh Selling Rate Retail Margin 12% Consumer Price Consumer Price /Bottle VAT Total Total Taxes Taxes as % of CIF CIF in US $ Brand 3 45 960 969. 6 1400 1414 1800 1818 Eqvt INR Add In Bond Transfer Fee 2% Add Landing Fee 1% AV 960 979. 2 1400 1428 1800 1836 1454. 4 2121 2727 988. 992 1442. 28 1977. 98 2884. 56 320. 41 467. 27 2000 2000 5258. 4 6751. 83 1854. 36 3708. 72 600. 77 2000 8109. 49 2414. 4 3521 4527 Excise Duty 96. 58 140. 84 181. 08 Octroi 2510. 98 3661. 84 4708. 08 Gross Margin 1939. 2 2828 3636 Ex Warehouse 4450. 18 320. 41 4770. 59 2000 6489. 84 467. 27 6957. 11 2000 8344. 08 600. 77 8944. 85 2000 Wholesale Margin Ex Wholesale Price /Bottle Total Taxes 631. 008 5889. 4 490. 784 2298. 4 239% 810. 2194 7562. 05 630. 1707 3351. 83 239% 973. 139 9082. 63 756. 886 4309. 49 239% 6770. 59 8957. 11 10944. 9 Taxes as % of CIF 812. 47 1074. 85 1313. 38 12258. 2 7583. 06 10032 909. 97 1203. 84 1470. 99 8493. 03 11235. 8 13729. 2 707. 75 141. 55 849. 3 3810. 59 397% 936. 32 187. 26 1123. 58 5557. 11 397% 1144. 1 228. 82 1372. 92 7144. 85 397% Please note the above is a guide only. Taxes and duties are subject to change without notice. Exporters must check the duties and tariffs before concluding any sale/contract. 8 Pricing Factors: Going by the calculation shown in the table above, the retail price for wines goes as high as 500% of the CIF value for bottled wine. It is still higher in most 4 and 5 star hotels and upmarket restaurants due to the higher margins they are able to obtain. In Indian hotels and restaurants imported wine is sold upwards of Rs2200 (A$60) per bottle, with premium wines sold at higher prices. Up to 70% of imported wines are sold through retail outlets at Rs1200 (A$35) upwards per bottle. There is also a one off label registration fee that has to be paid in each State the wine is to be sold. The fee is calculated on the maximum retail price and varies from State to State. For example in Goa the label registration fee for a bottle of wine that retails for between Rs. 2000-5000 is currently Rs45,000. The Developing Market: According to the Exim Bank Survey it is conservatively estimated that 10 million Indians (around 1% of the population) could be termed as potential consumers of imported wines. They would come from the upper/middle class socio-economic groups. The profile of wine drinkers has changed in the past five years. This is due to the fact that many Indians have travelled overseas and have been exposed to a variety of wines. They have started regarding wine as a beverage with health benefits rather than as an alcoholic beverage. Women, too, are increasingly choosing wine as a beverage of choice as it has a certain sophistication attached to it. Wine is also being used more special promotions, product launches etc. Despite challenges such as high duties, complex state taxes and laws, and poor infrastructure and logistics, the market is growing at a healthy 30% per annum. As a result most of the leading Indian alcoholic and beverage companies have started firming up their portfolios to include wine (local and imported). Market Entry Strategy: Exporters need to take a long-term approach in developing their strategies to access the Indian market. Although India is a steadily growing market, it is extremely price sensitive. Exporters should establish their own importing company, fund the import costs, and provide long term marketing budgets with dedicated sales and marketing staff. In order to succeed it is vital for the exporter to choose an agent or distributor who has a good knowledge of the local market and can effectively communicate with concerned parties, and in particular someone who understands the complex regulations that apply to imported wines. Because of the constraints on advertising wine in India an effective strategy for marketing has to entail a close working relationship with the agent and distributor. The exporter is expected to provide the advertising and promotional material as well as bear the expenses incurred for promotions, tastings etc unless otherwise agreed. Therefore, all expectations of the agent and distributor need to be agreed upon before any formal arrangement is concluded. The brands may target either retail outlets or hotels in order to develop brand identity. High end wines are usually positioned only in the premium segment of 5 star hotels and comprise limited volumes. 9 A focussed approach, with an emphasis on marketing as opposed to sales, is the need of the hour. This approach would help in brand development and brand recall. The company would need to earmark a capital budget in the first 2-3 years for marketing towards brand establishment and development. Till date no major importer has been able to focus on brand development as they have to sell a number of varieties in order to expand their clientele It is an established fact that in times of recession, the sale of alcoholic beverages and chocolates (in Europe) increases. However, the focus shifts from consumption â€Å"on premise† to â€Å"off premise† and volumes of entry level products increase. Hence the current global and India market scenario lend credibility to the suggestion of establishing a marketing company in India. This company could respond to changing market dynamics more swiftly by shifting focus from high end wines to entry level wines and focussing on retail/individual buyers. For further information on the opportunities for wine in the Indian market, please contact the Western Australia Trade Office – India. 10 ANNEXURES 11 ANNEXURE I MAP OF INDIA 12 ANNEXURE II Major Trade Events: INDSPIRIT 30-31 October 2009, The Renaissance Hotel, Powai, Mumbai www. ambrosiaindia.com Indian International Wine Fare December 2009 www. iiw. com International Food Expo December 2009 www. ife-india. com India International Food and Wine Show, January 2010 New Delhi www. ifows. com International Hospitality Fair- February 2010 www. internationalhospitalityfair. in Useful Links: www. indianwine. com www. indianwineacademy. com www. sommelierindia. com www. thewinesocietyofindia. com www. thewinesociety. org www. fwmclub. com Useful Industry Contacts: Mr Subhash Arora, President Indian Wine Academy A-458 Defence Colony New Delhi 110024 Mbl: 09818368428 Email: arora@indianwineacademy.com www. indianwineacademy. com. The Academy produces a weekly newsletter which can be obtained through their website. Dr Jaideep K. Kale Technical Co-ordinator Grape Wine Park, MIDC, Jog Center, 2nd Floor, Wakdewadi, Pune-411 003. MAHARASHTRA (INDIA) Mobile : 09823381014 Tel. No. 020-25819444/445, Fax No. 020-25819446 E-mail: ronashik@midcindia. org Mr H R Ahuja Director Win Wine & Beverages Pvt. Ltd. B-204, Rajrudram, Gokuldam Film City Road, Goregaon (East) Mumbai 400063 Tel: 91 22 2840 9194 Email: ahujahra@hotmail. com onlywines@hotmail. com. Ms Rogita Tiwari Associate Editor Ambrosia 13/D, Laxmi Industrial Estate New Link Road Andheri (W) Mumbai 400053 Tel. 91 2229358083 Email: sappl@bom8. vsnl. net. in www. ambrosiaindia. com 13 ANNEXURE III MAJOR WINE IMPORTERS Although there are probably more than 100 importers in India, the following are the major companies: Brindco International: Based in Delhi, is reported to have imported around 25,000 cases of wine. They currently have arrangements with approximately 60 wineries from eleven countries including: Baron Philippe de Rothschild, E. Guigal, Albert Bichot and Louis Jadot (France) Allegrini, Marchessi di Barolo and Gaja (Italy) Joseph Phelps, Francis Coppola (California) Leeuwin Estate, Wolf Blass and Peter Lehman (Australia) Brindco is a key vendor to some of the top hotel chains in India including Taj Hotels and the Welcome Group. Mr. Aman Dhall Managing Director Brindco Sales Limited S35 Okhla Industrial Area Phase 2 New Delhi. 11 00 20 Tel: 91 11 4161 6424 Fax: 91 11 26 38 8818 Mobile: +9198100 72050 E-mail – amandhall@brindcolimitd.com Sonarys Co-Brands: The company imports approximately 20,000 cases of wine per year and assembled a good portfolio of 350 labels from over 45 wineries in 11 countries. Some of the brands Sonarys handle include: Arrowwood, Clos du Val and Robert Mondavi (California ) Montes (Chile) Falvey, Hugel et Fila, Domaine Laroche and Pascal Jolivet (France) Antiori, Umberto Cesari, Micael Chirlo and Prunetto (Italy) The company has established good connections with most of the upscale tourist hotels in the major cities. Mr Sanjay Menon CEO Sonarys Co-Brands Pvt. Lt.d, 12 Creative Industrial Estate NM Joshi Marg, Lower Parel, Mumbai. 400 022. Tel 91 22 5666 9111 Fax 91 22 5666 9100 E-mail – sanjay@sansula. com Web: www. sansula. com 14 Global Tax Free is a family business based in Delhi and import approximately 15,000 cases per year. Their portfolio includes: Taylor’s (Australia) Trivento (Argentina) Concha y Toro of Chile (Chile) Casa Givelli Cassetta and Fontella (Italy) Laurent Premier Jean Claude Boisset , Joseph Droubhin, Rene Barber and Calvet (France) KVW (South Africa) Mr Mukul Mehra President Global Tax Free Traders Inc 87 Sainik Farms, Central Avenue New Delhi. 110 062 Tel: 91 11 6597 9222 Fax: 91 11 2955 2574 E-mail: info@globaltaxfreetraders,com Web : www. globaltaxfreetraders. com Moet Hennessy: Based in Mumbai, Moet Hennessy are importing in the region of 10,000 cases per annum. Their portfolio largely consists of wines from wineries owned by their parent company, LVMH. They also represent: Terrazas (Argentina) Casa Lapostolle (Chile) Green Point and Cape Mentelle (Australia) Cloudy Bay wines (New Zealand) Mr Ashiwini Deo Moet Hennessy (Cape Mentelle) 501 E, Dr A B Road Worli Mumbai 400025 Mbl: 98213 12556 Email: ashwin. deo@ap. moet-hennessy.com Sovereign Impex; The Delhi based importer’s current portfolio includes: Vakdivieso and Santa Ema (Chile ) Lungaroti, Pio Cesare, Fotonari and Mastroberardina(Italy ) Wildekrans Wine Estate (South Africa) Mr Naresh Uttamchandani Sovereign Impex Pvt. Ltd. , C. 15 Safdarjang Dev Area (2 Floor), New Delhi 11 00 16 Email nvu@hotmail. com Mobile 91 98110 42416 Web: www. sovereignindia. com 15 Sula: Although one of the top Indian wine producers, the company also imports approximately 10,000 cases per year. To date they have focused on importing brands produced by the Constellation Group. The following are currently sold in India: Two Oceans ( South Africa) Hardy’s (Australia) Trimbach, Forrtant and JC Le Roux (France) House of Ruffino (Italy) Sho Chuku Bai (Japan) Mr Rajeev Samant, CEO – Sula Vineyard Samant Soma Wines Pvt. Ltd 1 & B2 Matulya Centre C Senapati Bapat Marg, Lower Parel, Mumbai. 400 013 Tel 91 22 6660 6685 Fax 91 22 2492 6064 Mohan Bros: Mohan Bros supplies wine to the diplomatic corp as well as duty free shops and ships chandlers. Mr Rohit Mehra Partner Mohan Bros. Pvt. Ltd. , Plaza Cinema Bldg (2 Floor) Connaught Place, New Delhi. 11 00 01 Tel 91 11 4151 3434 Fax 91 11 4151 636 RR International: is another supplier of wine to embassies, airport duty free shops, airlines and ships chandlers. They also supply hotels and have boned wharehouses in Delhi and Mumbai. Mr S Garg Director RR International B. 90A Greater Kailash I, New Delhi. 11 00 48 Tel 91 11 2643 1058 Fax 91 11 2623 8354 Munjal Bros. is the Indian agent for Castel and Pernod Ricard of France. Mr Harminder Singh Munjal Director Munjal Bros Pvt. Ltd. , 356 Pappargaj Industrial Estate New Delhi 11 00 92 Tel 91 11 2216 9289 Fax 91 11 2216 9288 16 Aspri Spirits also import wine as well as spirits. They are the Indian agents for Absolut Vodka. Their wine portfolio includes De Bortoli ,Sacred Hill and Windy Peak (Australia) Campari and Cinzano (Italy) Contact details Mr Arun Kumar, Aspri Spirits Pvt. Ltd. , N230 Ground Floor Greater Kailash I New Delhi. 11 00 48 Tel 91 11 4163 3981 Fax 91 11 4163 1713 Mob 91 98104 43440 E-mail delhi@aspri. org Web – www. aspri. org 17 ANNEXURE IV LIST OF OTHER WINE IMPORTERS AND DISTRIBUTORS A) MUMBAI Mr Ranjit S. Chougule Chief Operating Officer Champagne Indage Ltd 82, Indage House Dr A B Road Worli Mumbai 400 025 Tel: 91 22 24938718 Fax: 91 22 24913435 Email: wines@indagegroup.com Ms Dharti Desai Founder Fine Wines N More 406, Raheja Plaza, Plot 15/B Parksons Press Compound Off new Link Road Andheri West Mumbai 400053 Tel: 91 22 4033 0000 Fax: 91 22 4033 0100 Web: www. finewinesnmore. com. Mr Bruno Yvon National Brand Manager India Clicquot Asia 88 Maker Tower, 8th Floor Cuffe Parade Mumbai 400 005 Tel: 91 22 2218 1039 Fax: 91 22 2218 0801 Mr Darren Centofanti Managing Director Pick of the Bunch 402 B Wing, Haripreet Building Tagore Road Santacruz (W) Mumbai 400054 Tel. No. 91 22 26494114 Email:pickofthebunch@gmail. com www. pickofthebunchwines. com Mr Vishal Kadakia 47A, Nandjyot Industrial Estate Andheri Kurla road Mumbai 400 072 Tel: 91 22 28516621 Fax: 91 22 28516626 Mbl:9820858618 Email:info@thewinepark. com Web: www. thewinepark. com Mr Vishnu G Dev Director South Seas Distilleries & Breweries Pvt Ltd Old Chinoy Bldg, 275 E, Tardeo Road Mumbai 400 007 Tel: 91 22 23876068 18 (B) NEW DELHI Mr Narottam Sharma Materials Manager – Corporate Hyatt Regency Hotel Bhikaiji Cama Place, Ring Road, New Delhi 110 066 Tel:9111 26791234, 26791150 Ext. 1422; Fax. : 91 11 26791122, Mobile : 91 9811011160 Email : narotams@ndf. vsnl. in. Mr Bill Marchetti Executive Chef ITC Maurya Sheraton & Towers Diplomatic Enclave, New Delhi 110021 Tel. : 91 11 26112233; Fax. : 91 11 26113333 Email : bill_marchetti@yahoo. com. au Mr N. K. Piplani General Manager I. T. D. C. Duty Free Shops International Trade Division, 504 5th Fl. Jeevan Vihar 3 Sansad Marg, New Delhi 110 001 Tel: 91 11 32740895; Fax: 91 11 23341459 / 32740895 Email: piplani@theashokgroup. com Web. : www. theashokgroup. com Mr Sanjiv K. Singh TT & G Trading Private Limited Managing Director Thapar House 124 Janpath New Delhi 110001 Tel. : 91 11 23361369, 23349030; Fax. : 91 11 23349029 Email. : great_vintages@rediffmail.com Mr Raja Mukherji, Head – International Brands Radico Khaitan Limited Plot No. J 1, Block B 1, Mohan Co-op. Industrial Area Mathura Road New Delhi 110 044 Tel: 91 11 26975403-09; Fax: 91 11 26975339-40 Email : Rdccrmp@nde. vsnl. net. in Web. : www. radicokhaitan. com Ms Firdaus Khan-Chowdhury Mr. Mathieu Villard Directors Francis Wacziarg Group A 50 Nizamuddin East, New Delhi 110013 Tel. : 91 11 24355910, 24355901, 24355920; Fax. : 91 11 24351112 Email. : brands@fwacziarg. com Web. : www. fwacziarg. com Mr B. K. Pardal CEO Global Brand Management India 65A Pocket 14 Himgiri Apartments, Kalkaji Extension, New Delhi 110 019 Tel.: 91 11 26091993; Fax. : 91 11 26093272 Email : bkpardal@vsnl. net Mr Peter Schatzmann Corporate Director -Food & Beverage The Oberoi Hotels New Delhi Tel: 91 11 2389 0594 Fax:91 11 2389 0590 Email: pschatzman@eih-india. com 19 (C). BANGALORE Mr Abhay Kewadkar Chief Wine Maker United Spirit Limited, 51, Richmond Road, Bangalore – 560025 India Tel: 91 80 30510600 Email: Abhaykewadkar@ubmail. com Mr Ashwat Rashwat Reddy M/S Saptagiri Enterprises 683, 50ft Road, 3RD Block, 3RD Stage BSK Bangalore 560085 Tel (MOB) +91 9844001145, Off: 91 80 6791 988, Fax: 91 80 6793 504. Mr Prabhu Yalagi Managing Director Castello Farm Products P Ltd. 257, Hosur Road Wilson Gardens Bangalore 560 027 Tel. No 91 80 56690251 Mr Raja MukherjiHead International Brands Radico Khaitan Pvt Ltd 1203, Regent Chambers Nariman Point Mumbai 400021 Tel: 91 22 56359845 (D) GOA I Mr Fransico Montecruz Director Impala Distilleries & Brewery Ltd 33, Amonte New Market, Margaon, Goa Tel: 919822388144,9822101149 Tel: 91832 2705339 Mr Alto Mundo Alto Mundo Vinhos Impex Pvt Ltd G-3, R-12,, Techno Park, Chogum Road, Porvorim, Goa – 403521 Tel: 91-9324938638, Email: galtomundo@rediffmail. com. Mr Mario de Sequeria Partner Tonia Agencies Raicho Ambo Raia Salcete Goa 403720 Tel: 91 832 2740187 Mb:09822102182 Mr Antonio De Silva Partner Royal Spirit Satt Adhar Arcade, Peddem, Mapusa (Mapuca), Goa 403507 Tel: 91 832-6516185 20 ANNEXURE V Posted: Friday, October 31 2008. 9:50 India Loses Case in WTO Appeal U. S. Trade Representative Susan C. Schwab announced in Washington yesterday that the World Trade Organization (WTO) Appellate Body has found in favour of the United States in its challenge against India’s additional and extra-additional duties on wine, spirits and other agricultural and manufactured products. Indian Wine Academy has insisted all along that the additional duties charged were illegal, according to the WTO agreement. It now appears that India camouflaged the proceedings by not providing full details to the earlier panel and that helped its win the case filed by the US. EU had withdrawn its case after the government had waived Additional Customs Duties on July 4. 2007. However, US had stuck on with the case knowing the intricacies involved with the excised duty structure of states. India had imposed these duties on U.S. imports in addition to and on top of its basic customs duty, resulting in combined duties on imports of alcoholic beverages (beer, wine and spirits) of up to 550 percent. India argued that the duties were permitted because they simply offset certain internal taxes (such as value-added taxes). The Appellate Body reversed the panel, which had found that any import charge offsetting an internal tax need only â€Å"serve the same function† as the internal tax and need not be equivalent in amount to that internal tax. In reversing the panel, the Appellate Body agreed with the United States that any import charges aimed at offsetting internal taxes cannot result in a higher amount being charged to imports than to like domestic products. â€Å"This is an important decision for all WTO Members, particularly at a time when they are negotiating tariff commitments,† said Ambassador Schwab. â€Å"The Appellate Body reversed a deeply flawed panel report and reaffirmed a fundamental WTO rule that Members cannot impose duties on imports that exceed their tariff commitments. † After the United States initiated the dispute, and in response to U. S. concerns, India announced the withdrawal of the additional duty on alcoholic beverages and modifications to the extra-additional duty, which it represented to the panel eliminated any discrimination against U. S. imports. We continue to have concerns about whether these measures have eliminated India’s abusive use of additional tariffs, particularly given India’s refusal to produce information to support its claims that the duties merely offset internal state-level taxes. We continue to closely monitor the effect of both actions. The Appellate Body considered that the additional duty on imports of alcoholic beverages and the extra-additional duty on imports of alcoholic beverages and other products would not be justified as offsetting excise duties and other internal taxes on like domestic products insofar as the duties result in charges on imports that exceed those on like domestic products, and consequently, that this would render both the additional duty and extra-additional duty inconsistent with India’s tariff commitments. The Panel’s interpretation would have opened a Pandora’s Box by inviting the widespread imposition of â€Å"additional† tariffs in violation of WTO commitments. Unfortunately, because of India’s refusal to provide information to the panel on its internal taxes – including in response to direct quest.

Looking Beyond the Sexes essays

Looking Beyond the Sexes essays A woman gets pregnant, and her boyfriend leaves her. In Karen Horneys The Distrust Between the Sexes, she explains how a persons psychological history causes him/her to distrust people of the opposite sex because of certain expectations they might have. Longings for happiness, childhood reflections, and childhood conflicts are all things that invent these expectations. First off, people are longing for happiness, while setting their expectations at high. Horney states, All of our unconscious wishes, contradictory in their nature and expanding boundlessly on all sides, are waiting here for their fulfillment (341). Children are raised to believe that relationships with the opposite sex are their doorway to happiness. Horney says, The partner is supposed to be strong, and at the same time helpless, to dominate us and be dominated by us, to be ascetic and to be sensuous (341). People expect their partners to be too many things, which will lead them to disappointment. Horney states, We take the magnitude of such overvaluation for the measure of our love, while in reality it merely expresses the magnitude of our expectations (341). Societys longing for happiness has so many expectations of what love should be that, in the end, all one has is ones expectations. Next, childhood reflections cause a certain number of expectations that are handed down by generations. Horney states, Thus far, our reflections certainly have been neither new nor specifically analytical and have often been better formulated in the past(341). Reflections that people have from their childhood carve the person into what they are as an adult. Horney explains, The paradise of childhood is most often an illusion with which adults like to deceive themselves(341). Adults remember their childhood as a fantasy and try to live their lives around that...

General Winfield Scott in the Mexican-American War

General Winfield Scott in the Mexican-American War Winfield Scott was born on June 13, 1786, near Petersburg, VA. The son of American Revolution veteran William Scott and Ann Mason, he was raised at the familys plantation, Laurel Branch. Educated by a mixture of local schools and tutors, Scott lost his father in 1791 when he was six and his mother eleven years later. Leaving home in 1805, he commenced classes at the College of William Mary with the goal of becoming a lawyer. Unhappy Lawyer Departing school, Scott elected to read law with prominent attorney David Robinson. Completing his legal studies, he was admitted to the bar in 1806, but soon tired of his chosen profession. The following year, Scott gained his first military experience when he served as a corporal of cavalry with a Virginia militia unit in the wake of the Chesapeake-Leopard Affair. Patrolling near Norfolk, his men captured eight British sailors who had landed with the goal of purchasing supplies for their ship. Later that year, Scott attempted to open a law office in South Carolina but was prevented from doing so by the states residency requirements.   Returning to Virginia, Scott resumed practicing law in Petersburg but also began investigating pursuing a military career. This came to fruition in May 1808 when he received a commission as a captain in the US Army. Assigned to the Light Artillery, Scott was posted to New Orleans where he served under the corrupt Brigadier General James Wilkinson. In 1810, Scott was court-martialed for indiscreet remarks he made about Wilkinson and suspended for a year. During this time, he also fought a duel with a friend of Wilkinson, Dr. William Upshaw, and received a slight wound in the head. Resuming his law practice during his suspension, Scotts partner Benjamin Watkins Leigh convinced him to remain in the service. War of 1812 Called back to active duty in 1811, Scott traveled south as an aide to Brigadier General Wade Hampton and served in Baton Rouge and New Orleans. He remained with Hampton into 1812 and that June learned that war had been declared with Britain. As part of the wartime expansion of the army, Scott was promoted directly to lieutenant colonel and assigned to the 2nd Artillery at Philadelphia. Learning that Major General Stephen van Rensselaer was intending to invade Canada, Scott petitioned his commanding officer to take part of the regiment north to join in the effort. This request was granted and Scotts small unit reached the front on October 4, 1812 Having joined Rensselaers command, Scott took part in the Battle of Queenston Heights on October 13. Captured at the battles conclusion, Scott was placed on a cartel-ship for Boston. During the voyage, he defended several Irish-American prisoners of war when the British attempted to single them out as traitors. Exchanged in January 1813, Scott was promoted to colonel that May and played a key role in the capture of Fort George. Remaining at the front, he was brevetted to brigadier general in March 1814. Making a Name In the wake of numerous embarrassing performances, Secretary of War John Armstrong made several command changes for the 1814 campaign. Serving under Major General Jacob Brown, Scott relentlessly trained his First Brigade using the 1791 Drill Manual from the French Revolutionary Army and improving camp conditions. Leading his brigade into the field, he decisively won the Battle of Chippawa on July 5 and showed that well-trained American troops could defeat British regulars. Scott continued with Browns campaign until sustaining a severe wound in the shoulder at the Battle of Lundys Lane on July 25. Having earned the nickname Old Fuss and Feathers for his insistence on military appearance, Scott did not see further action. Ascent to Command Recovering from his wound, Scott emerged from the war as one of the US Armys most capable officers. Retained as a permanent brigadier general (with brevet to major general), Scott secured a three-year leave of absence and traveled to Europe. During his time abroad, Scott met with many influential people including the Marquis de Lafayette. Returning home in 1816, he married Maria Mayo in Richmond, VA the following year. After moving through several peacetime commands, Scott returned to prominence in mid-1831 when President Andrew Jackson dispatched him west to aid in the Black Hawk War. Departing Buffalo, Scott led a relief column which was nearly incapacitated by cholera by the time it reached Chicago. Arriving too late to assist in the fighting, Scott played a key role in negotiating the peace. Returning to his home in New York, he was soon sent to Charleston to oversee US forces during the Nullification Crisis. Maintaining order, Scott helped to diffuse the tensions in the city and used his men to aid in extinguishing a major fire. Three years later, he was one of several general officers who oversaw operations during the Second Seminole War in Florida. In 1838, Scott was ordered to oversee the removal of the Cherokee nation from lands in the Southeast to present-day Oklahoma. While troubled about the justice of the removal, he conducted the operation efficiently and compassionately until being ordered north to aid in resolving border disputes with Canada. This saw Scott ease tensions between Maine and New Brunswick during the undeclared Aroostook War. In 1841, with the death of Major General Alexander Macomb, Scott was promoted to major general and made general-in-chief of the US Army. In this position, Scott oversaw the operations of the army as it defended the frontiers of a growing nation. Mexican-American War With the outbreak of the Mexican-American War in 1846, American forces under Major General Zachary Taylor won several battles in northeastern Mexico. Rather than reinforce Taylor, President James K. Polk ordered Scott to take an army south by sea, capture Vera Cruz, and march on Mexico City. Working with Commodores David Connor and Matthew C. Perry, Scott conducted the US Armys first major amphibious landing at Collado Beach in March 1847. Marching on Vera Cruz with 12,000 men, Scott took the city following  a twenty-day siege  after forcing Brigadier General Juan Morales to surrender. Turning his attention inland, Scott departed Vera Cruz with 8,500 men. Encountering the larger army of General Antonio Là ³pez de Santa Anna at Cerro Gordo, Scott won a stunning victory after one of his young engineers, Captain Robert E. Lee, discovered a trail that allowed his troops to flank the Mexican position. Pressing on, his army won victories at Contreras and Churubusco on August 20, before capturing the mills at Molino del Rey on September 8. Having reached the edge of Mexico City, Scott assaulted its defenses on September 12 when troops attacked Chapultepec Castle. Securing the castle, American forces forced their way into the city, overwhelming the Mexican defenders. In one of the most stunning campaigns in American history, Scott had landed on a hostile shore, won six battles against a larger army, and captured the enemys capital. Upon learning of Scotts feat, the Duke of Wellington referred to the American as the greatest living general. Occupying the city, Scott ruled in an evenhanded manner and was much esteemed by the defeated Mexicans. Later Years Civil War Returning home, Scott remained general-in-chief. In 1852, he was nominated for the presidency on the Whig ticket. Running against Franklin Pierce, Scotts anti-slavery beliefs hurt his support in the South while the partys pro-slavery plank damaged support in the North. As a result, Scott was badly defeated, winning only four states. Returning to his military role, he was given a special brevet to lieutenant general by Congress, becoming the first since George Washington to hold the rank. With the election of President Abraham Lincoln in 1860 and the beginning of the Civil War, Scott was tasked with assembling an army to defeat the new Confederacy. He initially offered command of this force to Lee. His former comrade declined on April 18 when it became clear that Virginia was going to leave the Union. Though a Virginian himself, Scott never wavered in his loyalties. With Lees refusal, Scott gave command of the Union Army to Brigadier General Irvin McDowell who was defeated at the First Battle of Bull Run on July 21. While many believed the war would be brief, it had been clear to Scott that it would be a protracted affair. As a result, he devised a long-term plan calling for a blockade of the Confederate coast coupled with the capture of the Mississippi River and key cities such as Atlanta. Dubbed the Anaconda Plan, it was widely derided by the Northern press. Old, overweight, and suffering from rheumatism, Scott was pressured to resign. Departing the US Army on November 1, the command was transferred to Major General George B. McClellan. Retiring Scott died at West Point on May 29, 1866. Despite the criticism it received, his Anaconda Plan ultimately proved to be the roadmap to victory for the Union. A veteran of fifty-three years, Scott was one of the greatest commanders in American history.

Report Lab Example | Topics and Well Written Essays - 250 words - 2

Lab Report Example in feeding as it has different mouth parts and mainly feeds on nutrients whereas the adult is specialized in the process of reproduction and dispersal. The type of food consumed between the larva and the adult is entirely different, and this, therefore, enhances their survival. The adult has the secondary characteristics of flying, walking and crawling and therefore even the type of diet it consumes is entirely different from the larva (Kay 3). The organism had both the crypsis and aposematism coloration as a defense mechanism. In crypsis, as exemplified by Kay, 1969, the camouflaging is as a result of the background as was evidenced in the experiment. The phenotypic aspect of the organism in terms of behavioral change in the environment must come into play before coloration occurs. The aposematism effect referred to as warning coloration was observed when there was a striking contrast in terms of background color. The organism died after a period of two weeks as a result of exposure to direct heat from the sun. This in turn led to the destruction of the newly formed chitin that could have provided the protection of the internal organs. The presence of chitin is vital in the life of the organism as this feature offers protection and helps in reproduction through molting process (Kay 5). The death of the organism may result due to different reasons. For instance, improper feeding or harsh environmental conditions minimizes their chances of

Green Energy - How will green energy technology prove to overcome the Research Paper

Green Energy - How will green energy technology prove to overcome the challenges of providing energy to the world - Research Paper Example Man will devise ways to substitute the materials endangered by exhaustion like fossil and nuclear energy sources, with renewable energy sources. Renewable energy will continue to combat â€Å"greenhouse gas emissions within the power sector† (Moselle, Padilla and Schmalensee 160). This paper discusses important sources of green energy, and why these sources are known as renewable sources of energy. First of all, it is important to describe the types of renewable energy sources. Sun power, wind power and water power are three main sources of green energy. Sun power produces solar energy, and is a very powerful form of energy. It has been there since ages, and will remain there till the end of the world, providing heat and light energy to all forms of lives- animals, plants and humans. Solar energy is called renewable energy due to a variety of reasons. First, when modern technological methods convert solar energy into electricity, no smoke is produced. So, there is no production of carbon dioxide and other toxic chemicals in the air. Also, the supply of solar energy is not limited, so, there is no worry about running out of energy. However, solar power cannot always be relied upon, as there is no sun in the night or in cloudy weather. Solar cells and solar panels are two main devices that convert solar energy into electrical energy. Solar cells, also known as photovoltaic cells , are found in smaller devices as calculators, and are also used for bigger purposes like in road signs. Solar thermal power plants and the parabolic trough systems are modern technological methods that use solar panels that trap in sun power to heat up water that, in turn, produces electrical energy. Another source of renewable energy is water, called hydro-power. Since water in motion produces kinetic energy, this scientific fact is used by hydro-electric power