Saturday, May 23, 2020
During the life of William Shakespeare, the Roman Catholic Church was still going through a difficult time of change in England because of an act about thirty years prior due to King Henry VIII. King Henry VIII pleaded to the pope for an annulment because he believed with a new wife he would be able to produce a son since he had not been successful with his current wife. The pope denied his annulment and King Henry VIII was excommunicated from the Roman Catholic Church. He decided to create his own religion called the Church of England. The English people rapidly converted to follow his faith because the remaining Roman Catholics were being persecuted. Shakespeares parents were Catholic and Shakespeare himself was believed to be RomanÃ¢â¬ ¦show more contentÃ¢â¬ ¦Gertrude, Polontius, and Laetres are easily seen to be the converts who quickly followed the Church of England. Horatio is symbolically the apostles because at the end of the play he was left to tell Fortinbras what had hap pened. Throughout the play sin is greatly exposed through multiple characters from Orphelia committing the sin of pride, to Gertrude committing the sin of adultery, to more obvious sin of murder. The final act of the play with the fencing scene with the death of many represents Judgment Day. With all these sins the final act of the play makes more sense because Hamlet, Jesus, followed his fathers plan so he is the only one to receive praise from Fortinbras and enter into heaven while for the other it is unclear if they entered into heaven or not. Though some may read Shakespeare and only see what is written, others are able to understand his true ingenious mind when they read it for his his allegorical meaning. Hamlet to many is one of Shakespeares most tragic and gruesome plays with the death toll so high, but it is a very religious play with a deeper allegorical meaning. Hamlet is a play about crazy adulterous revenge or rather a play about remaining faithful to the Roman Catholi c Church in a time of chaos. A new appreciation for Shakespeare has been inspired due to the new eyes his plays are now readShow MoreRelatedMorality And Redemption : An Admirable Treatise On The Nature Of Guilt And Individual Fate1640 Words Ã |Ã 7 PagesMorality and redemption are topics for whose nature there is little consensus. People often allow such statements like Ã¢â¬Å"s/he deserved what they gotÃ¢â¬ or Ã¢â¬Å"they didnÃ¢â¬â¢t deserve thatÃ¢â¬ to define their conversations on a daily basis, all the while taking for granted that they know what such a thing as Ã¢â¬Å"deservingÃ¢â¬ even entails. But what really determines whether or not someone deserves a certain fate, no matter how grave? Do guilt or remorse mitigate oneÃ¢â¬â¢s deserving whatever fate befalls them, or does someoneÃ¢â¬â¢sRead MoreThe Role of Drama in Our Society4602 Words Ã |Ã 19 Pagesaction. All characters must appear natural so that their motivations and reactions as well as their exits and entrances seem realistic to the audience. Some dramatists introduce a wider range of characters into their plays than other authors. Shakespeare has the widest, most developed range of any playwright. Characters are developed through their dialogue and their actions. Their dialogue carries the plot and theme of the play and must be adapted to their individual characters. If dialogue isRead MoreA Picatrix Miscellany52019 Words Ã |Ã 209 PagesLondon, The Warburg Institute, University of London, 1962 French B. Bakhouche, F. Fauquier, B. PÃ ©rez-Jean: Picatrix Un traitÃ © de magie mÃ ©diÃ ©val. 388 p., 130 x 210 mm, 2003, Paperback ISBN 2-503-51068-X, EUR 37.91. Newest critical edition. French S. Matton, La magie arabe traditionelle, Paris, 1977 (incomplete) Latin Picatrix: The Latin Version of the GhÃ ¢yat Al-HakÃ ®m, ed. David Pingree (London, Warburg Institute, 1986). Spanish Abul-Casim Maslama ben Ahmad: Picatrix (El fin del sabio y el mejor
Tuesday, May 12, 2020
Running head: COGNITIVE-BEHAVIORAL THERAPY AND THE MODEL Abstract Human behavior can be explained by a variety of biological, psychosocial, and environmental factors interacting on a person over time. The values, beliefs, and goals that determine the behaviors one engages in are developed through cognitive processes unique to each individual as a result of the interplay between previous learning and the aforementioned factors. When considered together, the Model of Human Occupation and Cognitive-Behavioral Therapy give an explanation for this view of human behavior. These frames of reference are reviewed in regards to their conceptions of behavior, dysfunction, treatment approach, and their relevance to occupational therapy.Ã¢â¬ ¦show more contentÃ¢â¬ ¦Volition is determined by ones innate drive to master his/her environment, as well as his/her beliefs surrounding a behavior (Bruce Borg, 1993). Personal causation, values, and interests comprise volition. Personal causation is the motivation and expectations surrounding a behavior. It incorporate s past successes and failures to form images of self-efficacy. Values represent the importance of certain behaviors to an individual. Interests are determined by the pleasure one derives from engaging in a specific occupation (Kielhofner Burke, 1980). Volition is believed to govern over the lower subsystems of the hierarchy (Kielhofner Burke, 1980). The middle subsystem is defined as habituation. Habituation is responsible for organizing behavior into roles, patterns, and routines. Roles reflect a group of behaviors with which an individual may have certain expectations of performance. The individuals beliefs and society influence these expectations. Roles contribute to self-identity and influence behavior. This organization allows for certain behaviors to be performed automatically and adapted to various environments. Performance, the lowest subsystem within the hierarchy, consists of the skills necessary for producing behavior. These include perceptual-motor processing skills, cognition, and communication. The function of the performance subsystem is to produce behaviors calledShow MoreRelatedA Look at Human Behavior: Cognitive-Behavioral Frame of Reference1849 Words Ã |Ã 8 PagesHuman behavior can be perceived through an in finite amount of perspectives; each individual has their own philosophy regarding the topic. The question of why do people do what they do has been around for ages, and when occupational therapist are asked the question often they turn to theories and frames of references for answers. A frame of reference is a Ã¢â¬Å"set of internally consistent and related concepts, postulates and principles that could be used to guide practiceÃ¢â¬ (Bruce Borg, 2007). TheseRead MorePerformance Environment Occupation Performance Model1007 Words Ã |Ã 5 PagesPerformance-Environment-Occupation-Performance Model Occupational Therapy, along with many other professions, have models that guide the profession. These models, known as the Occupational-based Models of Practice, guide Occupational Therapists in the care of clients (Cole Tufano, 2008, p. 87). Although there are many models, each model has its own distinct features and focuses. Similar in many forms, they also have unique characteristics, and each have a different emphasis. These models have the guidingRead MorePsychology : Counseling And Therapy Professions Essay1489 Words Ã |Ã 6 PagesImmediately after the encounter with the man at the hospital, I started researching counseling and therapy professions. I had most of the prerequisites to apply to the programs, minus an abnormal psychology class. The following semester, I enrolled in Abnormal Psychology and found it to be one of the most interesting classes I had ever taken. One day I was walking on campus and ran into a past classmate from high school. As we exchanged conversati on and talked about our future plans, she informedRead MoreOccupational Therapy : A Diverse Field1395 Words Ã |Ã 6 PagesOccupational Therapy focuses primarily on helping people in the things they want and need to do for everyday life through therapy. Occupational therapy is a diverse field that is a powerful, science-driven, and evidence-based profession. This career field requires friendliness, empathy, no judgement, knowledge, and assertiveness. Occupational therapists must also have good written, verbal, and nonverbal communication skills and critical thinking skills. It is a physically, mentally, and emotionallyRead MoreFamily Therapy Approaches For The Client s Diverse Needs2102 Words Ã |Ã 9 Pages Family Therapy Approaches Maryam Salimpour MFCC/556 June 2, 2015 Megan Crouse, MFT Family Therapy Approaches Therapists work different theoretical perspectives to meet the clientÃ¢â¬â¢s diverse needs. The object is to offer verbal and nonverbal, expressive therapies, such as Narrative, Solution-Focused and Brief Therapy, Behavioral Therapy, and Cognitive Therapy. The concept is to take into account the therapist preferences and the issues that the therapist would like to approach for the clientÃ¢â¬â¢sRead MoreThe Underlying Cause Of Veteran Suicide1953 Words Ã |Ã 8 Pagesthe Armed Forces and How to Prevent It I will use two different disciplines the first being Psychology. Psychology has long been used to study suicide and why it happens. Journals in the manner of Clinical Psychology have developed a theoretical model that hypothesizes that depression and self-derogation may lead to a lack of purpose in life, which, in turn, may lead to suicide ideation. (Lisa L. Harlow, 2006) Others research has focused on physical pain, social suffering and fear. ItÃ¢â¬â¢s noted thatRead MoreThe Movie The Rain Man With Having Autism 866 Words Ã |Ã 4 Pageshaving autism. The autism symptoms disorder had several of RaymondÃ¢â¬â¢s characteristics, such impairment in social interaction, and multiple nonverbal behaviors. In this moment the Medical Model applies in Raymond case, when Raymond as a patient and needed a specialist for his psychological, behavioral, or cognitive disabilities. (Cole). Raymond could not look at people eyes, and most of the times slouched down spoken to keeping on a conve rsation. He refuse any kind the touch or even any fast anticipationRead MoreCase of Ruth1478 Words Ã |Ã 6 Pagesof Personality In reality, Ruth appears to have superficially avoided normal rebellion and have suppressed her sexuality except for adopting a wifely role with the first man she dated. Although she followed the format of using her mother as a role model and having children by an acceptable husband, she apparently abdicated in the struggles of sexuality, rebellion, and identification, leaving these conflicts unresolved. Her conscious recollection of her parentsÃ¢â¬â¢ are of a rigid, fundamentalist fatherRead MoreA Brief Comparison of Historical Paths for the Clinical and Counselling Streams of Psychology2301 Words Ã |Ã 10 PagesClinical psychology is primarily concerned with the assessment, treatment, and study of populations who experience severe mental illness (Bechtoldt, Campbell, Norcross, Wyckoff, Pokrywa, 2000; Norcross, 2000) clinical psychologists mostly employ behavioral and psychoanalytic theoretical orientations when treating clients (Norcross, 2000). In contrast, counselling psychologists generally aim to support people who, while not typically suffering from severe mental illness, need assistance in overcomingRead MoreEtiology of Cognitive Behavioral Therapy (Cbt)7923 Words Ã |Ã 32 PagesCognitive behavioral treatment (CBT) of depression is a psychotherapeutic treatment approach that involves the application of specific, empirically supported strategies focused on changing nega tive thinking patterns and altering behavior. In order to alleviate the symptoms of depression, treatment is directed at the following three domains: cognition, behavioral and physiological. In the cognitive domain, patients learn to apply cognitive restructuring techniques so that negatively distorted thoughts
Wednesday, May 6, 2020
Easter (in Ukrainian: Ã¢â¬ËVelykdenÃ¢â¬â¢ or Ã¢â¬ËPashaÃ¢â¬â¢) is the most important holiday of the year in Ukraine. ItÃ¢â¬â¢s celebrated on each first week after vernal equinox and full moon. Preparation for Easter starts seven weeks ahead of time with the advent of Lent. We will write a custom essay sample on Easter in Ukraine or any similar topic only for you Order Now Believers donÃ¢â¬â¢t eat meat and any animal products. Palm Sunday, the week before Easter, is known in Ukraine as Willow Sunday. People bring home willow branches which have been blessed in church and beat this willow of children that were not ill and were healthy. The week is dedicated to preparing for Easter. The Thursday before Easter is called Clean Thursday. During this time an effort is made to finish all field work before Thursday, since from Thursday on work is forbidden. Pure Thursday is connected with ritual of clarification by water. According to Ukrainian tradition one should bathe before sunrise on this day to be healthy all year. The house must be clean too. Good Friday is the day that the women of the family bake Ã¢â¬Å"pashaÃ¢â¬ , Ukrainian Easter bread. On Saturday children dye Easter eggs to add to the Easter basket which will be blessed in church. It also includes pysanka, salt, pasha, sausage, ham and most of the people also put in basket red sweet wine. In the evening people go to church for the Easter mass, which lasts all night. After that people go home to celebrate Easter with their families. If they meet other people on the way they say: Ã¢â¬Å"Christ is risen! Ã¢â¬ and these people should reply Ã¢â¬Å"Risen indeedÃ¢â¬ . All the people exchange Easter greetings and give each other painted eggs. On Easter day kids play their favorite Easter game: knocking the eggs. If you knock somebodyÃ¢â¬â¢s egg and your egg is not broken than you are the winner. The Easter season in Ukraine comes to an end with the cult of the dead is observed. The dead are remembered during the whole week after Easter, especially on the first Monday following Easter Sunday. People gather in the cemeteries, bringing with them some food, candies and wine, which they consume, leaving the rest at the graves. How to cite Easter in Ukraine, Essay examples
Saturday, May 2, 2020
Question: Discuss about theCorporation Law for Legal Business Structures. Answer: Introduction Businesses are structured based on the needs of their owners and their target markets. These varying business structures function in different ways based on their framework and regulations which govern them. Types of legal Business structures in Australia Sole Proprietorship A Sole Proprietorship business is a business structure where one person is in complete control over the affairs of the business (Harris, Hargovan Adams, 2017). This means that the owner of the business is solely responsible for all the legal aspects of it including all its debits and liabilities. This form of business is also known as sole trader. A sole trader business structure is relatively inexpensive and does not require any legal formalities such as incorporation. This makes it an ideal business structure for small-scale ventures that have function on relatively low capital and risks (Sweeney, OReilly Coleman, 2013). However, from the perspective of a sole trader the business structure has unlimited risks as the liability of the sole trader is unlimited (Burns, 2016). This means that his personal property can be attached to recover liabilities of his business. As a sole traders business is not distinguished from the owner as a separate entity and thus its liabilities are take n as the owners liabilities. In Australia obtaining an Australian Business Number (ABN) is sufficient to start a sole proprietorship business. Partnership A partnership is a business structure where various individuals agree to undertake business activities jointly with the aim of earning and sharing profits. A partnership is formed through mutual agreement and it is the mutuality of the transactions that forms the crux of this business structure (Harris, Hargovan Adams, 2017). The features of this form of business are the joint ownership of the venture, sharing of profits and losses and concurrent rights that can be mutually exercised. In the Australian legal system different states have enacted different partnership legislations such as the Partnership Act, 1892 enacted in New South Wales or the Partnership Act, 1891 which is in force in Queensland (Vermeesch Lindgren, 2001). Partnerships may have limited or unlimited liability depending on the framework of the organization (Allen Kraakman, 2016). In case of limited liability partnerships the liability of the partners are restricted to the amount guaranteed by them at the time of formation of the partnership. Corporation A corporation is the most common form of business structure for large-scale businesses and is a separate legal entity on its own. This means that a corporation or company is responsible for its own actions and can sue and be sued in its own name (Harris, Hargovan Adams, 2017). Thus a corporation is distinguished as a separate entity from its owners (shareholders). A company is Australia is governed under by the Corporations Act, 2001 which defines and regulates its functioning. Common law principles that have been developed through judgments delivered over the years would also apply to corporations (Kraakman Armour, 2017). A company is incorporated by virtue of the capital raised from investors who become shareholders once the investment is made. The corporate veil protects the administration of the company from liability and this had also been reiterated in Salomon v A Salomon Co Ltd  UKHL 1 (Graw, 2011). However, in certain cases the court may lift the corporate veil and a ttribute liability to the administration if required by due process of law. Trusts Another business structure in use in Australia is the formation of a trust. A trust creates a fiduciary relationship between people who are tasked with holding property or assets for a beneficiary (Harris, Hargovan Adams, 2017). These individuals who hold the property are known as trustees. Trust law in Australia is derived from and English trust law and almost identically follows it. The formation of a trust involves the execution of a Trust Deed which defines and regulates it functioning (Latimer, 2016). The establishment of a trust is an expensive process and should only be employed in cases where the beneficiary is unable to manage and hold the properties in question. The trustees of a property have a legal interest in the property held by them whereas the beneficiaries in the scenario have an equitable interest. If a person holds both the equitable interest would be extinguished as held in Stickney v. Keeble AC386 (Luhmann, 2018). Joint Venture A joint venture is a unique business structure as it is ideally formed for one business project. This form of business is also called an unincorporated contractual association (Harris, Hargovan Adams, 2017). In this structure two or more business entities agree to undertake a project and the profits and losses are shared by these entities. The entities retain their separate existence. In Australia a joint venture can be incorporated into a separate legal entity on its own by virtue of incorporation under the Corporations Act, 2001 (Graw, Whitford Sangkuhl, 2015). The primary laws governing joint ventures in Australia are the Corporations Act 2001, Australian Securities and Investments Commissions Act 2001 (Cth) and Listing rules of the Australian Securities Exchange (ASX Listing Rules) (Park, Vertinsky Becerra, 2015). Recommended business structures In case of a farmer who hires digging equipment and drivers to work on project sites the ideal business structure would be sole proprietorship. As a sole proprietor the farmer would have complete control over the working of the venture and would be able to regulate the functioning of the venture entirely (Abdulsaleh Worthington, 2013). Another reason for this is raising capital and complying with regulatory provisions that apply to companies would be a tedious task that would not be beneficial for such a small-scale venture. A sole trader business would imply that the farmer is responsible for all the debts and liabilities of the venture (Hanrahan, Ramsay Stapledon, 2013). A former bank manager who wishes to become a financial advisor could ideally form a partnership business as this business structure is best suited for such transactions. In this way he could form an agreement with some of his peers and thus can share profits and losses (Cohen, 2017). A firm that provides financial advice requires various areas of expertise and thus employing multiple minds for the transactions would be ideal. Formation of a partnership business is also less tedious as it has lower compliance requirements. In case of such a business structure the liability of the partners would be unlimited unless the partners form a limited liability partnership (Storey, 2016). A rare earth prospector who is willing to start explorations in Central Australia and Kenya should opt for a joint venture. The reason is that in case of the joint venture, the parties will only be responsible for the liabilities of the venture in the proportion that has been decided in the joint venture agreement (Killing, 2013). In the same way, this contract will also provide the amount of profit that will be received by the parties or the loss that will be shared by the parties. The joint venture agreement also covers other matters like the objective and the structure of the venture as well as the financial contribution that is going to be made by each party to the project (Perkins, Morck Yeung, 2014). A joint venture is governed by the agreement, created by the parties and maybe incorporated or unincorporated based on the needs of the project. In this way, in the present case, creating a joint venture will be the most suitable option for starting the new business. In this case, a philanthropist is willing to establish a private nature park and the money will be used for funding research into their endemic species. Therefore, the facts of the case suggest that the most appropriate business structure will be the formation of a trust (Richardson, 2013). After the establishment of trust, an obligation will be imposed on the trustees according to which they will be required to hold the property or the assets for the benefit of others, in this case for funding the research related with rare endemic species (Benn Dunphy, 2013). Although it is expensive to set up a trust because a formal trust deed will clearly outline the way in which the trust is going to be operated it would be the most ideal structure for such a form of business as it would safeguard the investment adequately. Similarly, the trustees will be legally liable for the operations of the trust and they will have to undertake yearly administrative tasks (Dal Pont, 2015). Therefore in th e present case, the most suitable business structure will be the formation of a trust for establishing and managing the private nature park. A software developer who wishes to develop an app with the designed software would need to incorporate the business into a corporation. This is because the cost of developing an app and giving it the appropriate exposure would be immensely high and would also require a considerable amount of manpower (Hannigan, 2015). Thus, a company would be able to provide for the needs of such a venture adequately (Idowu, 2013). Moreover, the launching of an app is a risky business venture as its success completely depends on how it is received by the public in such a case it would be ideal for the developer to limit his liability by being a shareholder (McQueen, 2016). Conclusion To conclude the appropriate business structure for each venture depends on the needs of business. Reference list: Allen, W. T., Kraakman, R. (2016).Commentaries and cases on the law of business organization. Wolters Kluwer law business. Burns, P. (2016).Entrepreneurship and small business. Palgrave Macmillan Limited. Graw, Parker, Whitford and Sangkuhl, 2015, Understanding Business Law 7th ed LexisNexis Butterworths. Hanrahan, P. F., Ramsay, I., Stapledon, G. P. (2013). Commercial applications of company law. Harris, J., Hargovan, A. Adams. M. (2017) Australian Corporate Law (6th ed.). Chatswood, N.S.W.: LexisNexis Butterworths. ISBN. Kraakman, R., Armour, J. (2017).The anatomy of corporate law: A comparative and functional approach. Oxford University Press. Latimer, P, 2016, Australian Business Law CC, Edition. Luhmann, N. (2018).Trust and power. John Wiley Sons. Park, C., Vertinsky, I., Becerra, M. (2015). Transfers of tacit vs. explicit knowledge and performance in international joint ventures: The role of age.International Business Review,24(1), 89-101. Stephen Graw, 2011, An Introduction to the Law of Contract, 7th Ed., Thomson Reuters. Sweeney, OReilly Coleman, 2013, Law in Commerce, 5th Ed., LexisNexis. Vermeesch, R B, Lindgren, K E, 2001, Business Law of Australia Butterworths, 12th Edition. Abdulsaleh, A. M., Worthington, A. C. (2013). Small and medium-sized enterprises financing: A review of literature.International Journal of Business and Management,8(14), 36. Benn, S., Dunphy, D. (2013).Corporate governance and sustainability: Challenges for theory and practice. Routledge. Cohen, E. (2017).CSR for HR: A necessary partnership for advancing responsible business practices. Routledge. Dal Pont, G. (2015). Equity and trusts in Australia. Hannigan, B. (2015).Company law. Oxford University Press, USA. Hanrahan, P. F., Ramsay, I., Stapledon, G. P. (2013). Commercial applications of company law. Idowu, S. O. (2013).Encyclopedia of corporate social responsibility(Vol. 21). N. Capaldi, L. Zu, A. D. Gupta (Eds.). New York: Springer. Killing, P. (2013).Strategies for joint venture success (RLE international business). Routledge. McQueen, R. (2016).A Social History of Company Law: Great Britain and the Australian Colonies 1854 1920. Routledge. Perkins, S., Morck, R., Yeung, B. (2014). Innocents abroad: the hazards of international joint ventures with pyramidal group firms.Global Strategy Journal,4(4), 310-330. Richardson, B. J. (2013).Fiduciary law and responsible investing: In natures trust. Routledge. Storey, D. J. (2016).Understanding the small business sector. Routledge.
Sunday, March 22, 2020
Declaration of Independence Essay VAT-R1 See rule 16(1) table) and 41(6(I)] Original/Duplicate copy of return for the quarter ended on: 1. DealerÃ¢â¬â¢s identity Name and style of business Address TIN 0 6 M/S D D M M Y Y Contact No. Economic Activity Code 2. Gross turnover, taxable turnover of sales and computation of tax (See sections 2(1)(u), 3, 6 and 7 of the Act) (b) Value of goods (c) Lists (a) Description 2A. Sale price received/receivable in respect of goods sold plus value of goods exported out of 2B.State or disposed of otherwise than by sale or sent for sale to local agents (VAT dealers) Deductions appended to the return (1) Sale outside the State (of goods purchased outside the State) (2) Sale in the course of inter-State trade (3) Sale in the course of import into India (4) Sale in the course of export out of India (5) Sale of exempted goods in the State (6) LS-1 LS-2 LS-3 LS-4 LS-5 LS-6 LS-7 LS-8 LS-9 (c) Net taxable turnover [(a) Ã ± (b)] (d) Rate of tax (e) Tax amount [(c) X (d)] Sale of goods to UN ICEF, and WHO. 7) Value of goods sent for sale to local agents (VAT dealers) (8) Value of goods exported out of State (Consignment transfers) (9) Value of goods disposed of otherwise than by sale (10) Total of (1) to (9) 2C. Taxable turnover of sales 2A(b) Ã¢â¬â 2B(10)(b) 2D. (a) Break-up of 2C according to rate of tax (b) Effect of return of goods (de-)/escalation [LS-10] (1) (2) (3) (4) (5) Total tax amount 3. Purchase, import and receipt of goods and computation of tax paid on purchases made in the State (c) Amount (d) Stock as on 31st Mar. ast (b) Lists appended To be given with return for 31/3 to return LP-1 LP-2 LP-3 LP-4 LP-5 LP-6 LP-7 3A. (a) Description Aggregate of price/value of goods, Ã¢â¬â (1) Purchased outside the State (for sale outside) (2) Purchased in the course of export out of India (3) Purchased in the course of inter-State trade (4) Purchased in the course of import into India (5) Imported into State (6) Received for sale from dealers regd. under VAT (7) (8) 3B. (i) Purchases from VAT dealers on tax invoice (ii) Other purchases in the State Total of rows (1) to (7) (a) Break-up of 3A(7)(I) according to rate of tax b) Effect of return of goods (de-)/escalation [LP-8] (c) Net purchases [(a) Ã ± (b)] (d) Rate of tax (e) Tax paid [(c) X (d)] (1) (2) (3) (4) (5) Total tax paid 5. Computation of input tax (See section 8 of the Act) (1) Tax paid on purchases made in the State3B(5)(e) (2) Less tax paid, not part of input tax 10G(3)(g) Page 3 (3) Input tax (1) Ã¢â¬â (2) 4. Aggregate of tax levied on sale or purchase (1) Sale tax 2D(5) (2) Purchase tax 11(4)(d) Page 3 (3) Total tax (1) + (2) 6.Tax payable, refundable or adjustable (See section 20 of the Act) (1) Tax payable 4(3) Ã¢â¬â5(3) Note:Ã¢â¬â If 6(1) is a negative value, the absolute value thereof will first be adjusted against tax payable under the CST Act, if any and the balance carried forward for (2) Tax adjusted under adjustment with future tax liability but refund may be claimed in case of: CST Act (i) export of goods out of India, (ii) difference in rate of tax or (iii) inadvertent (3) Refund claimed excess payment of tax, by making an application. (4) Excess carried forward Date: [Signature of authorised person] 7.Details of tax deposited Serial Name of treasury where tax No. deposited or Bank on which DD / Pay order drawn or Office from where RAO issued etc. (1) (2) (3) (4) (5) (6) (7) (8) Excess paid brought forward from last return Total of rows (1) to (7) Treasury receipt (TR) / DD / PO / RAO Type of No. Date Amount Instrument For office use DCR No. Date 8. Account of forms printed under the Government authority/ required to be authenticated by the assessing authority Blank forms received Number of forms Aggregate of amount of Type Opening stock at the Serial or authenticated used during the transactions for which of beginning of the No. uring the return return period forms used Form return period period (1) (2) (3) (4) (5) (6) (7) (8) ST -38 (Out) VAT C E-I E-II F H 9. Statutory declarations and certificates received from other dealers furnished with the return Serial No. Type of form No. of forms furnished Aggregate of amount of transactions for which forms furnished Serial No. Type of form No. of forms furnished Aggregate of amount of transactions for which forms furnished (1) (2) (3) (4) (5) (6) VAT-38(out) VAT- (7) (8) (9) (10) (11) (12)C D E-I E-II F H VATVATVATVAT- Declaration I, _________________________________ (name in CAPITALS), hereby, solemnly affirm that I am authorised to furnish this return and all its contents including tables 10 and 11, lists, statements, declarations, certificates and other documents appended to it or filed with it are true, correct and complete and nothing has been concealed therein. Place: Date: [Signature] (For use in the office of the assessing authority) (1) Date of data entry in VATregister/Computer:Status: Tick (a) applicable [Karta, proprietor, partner, director, president, secretary, manager, authorised officer] (2) Signature of the official making the data entry: (Affix stamp of name designation) (3) Signature of the assessing authority with date: (Affix stamp of name designation) Acknowledgement The undersigned acknowledges having received the original of this return on the date mentioned below: (1) Date of receipt of return: (2) [Signature with stamp of name and designation of receipt clerk] Note:Ã¢â¬â 1. Reference to sections or schedules in the Act in the return is ndicative and not comprehensive. 2. A dealer who has not dealt goods in the circumstances specified in Schedule E to the Act or section 3(3) of the Act during the return period, does not have to fill in the next page of the return. 10. Computation of tax paid in respect of goods purchased in the State from VAT dealers on tax invoice which is not to form part of input tax (See section 8(1) and Schedule E to the Act) Circumstances in which tax paid in respect of purchase of certain goods not to form part of input tax Purchase value a) A. B. (b) Petroleum based fuels and natural gas purchased from VAT dealers on tax invoice and not resold Capital goods purchased from VAT dealers on tax invoice, (1) For use mainly Ã¢â¬â (i) (ii) (iii) (iv) (2) In the manufacture of exempted goods; In mining; In the telecommunications network; In the generation and distribution of electric energy or other form of power;Which forms part of gross block on the day cancellation of registration certificate takes effect C. Paddy purchased from VAT dealers on tax invoice when such paddy or rice manufactured therefrom is sold in the course of export out of India. D. Rice purchased from VAT dealers on tax invoice when sold in the course of export out of India E. All goods, except mentioned at A and B above, purchased from VAT dealers on tax invoice when,- (1) (2) (3) (4) (5)Used in the telecommunications network, in mining or in the generation and distribution of electricity or other form of power Exported out of State; Disposed of otherwise than by sale; Used in manufacture or packing of exempted goods (except when such goods are sold in the course of export out of India); Used in manufacture or packing of taxable goods, which goods are, ? (i) exported out of State; or (ii) disposed of otherwise than by sale; (6) F. G.Left in stock, whether in the form purchased or in manufactured or processed form, on the day cancellation of the registration certificate takes effect. (b) (c) (d) (e) (f) (g)=Total (b) to (f) Total of A to E Calculation of input tax at different rates (1) (2) (3) Break-up of F(b) according to tax rates Rate of tax Input tax to be reversed (1) x (2) Note:- Where any goods purchased in the State are used or disposed of partly in the circumstances mentioned in column (a) against entries A to E above and partly otherwise, the purchase value of such goods shall be computed pro rata. 11.Purchase tax (See section 3(3) of the Act) Circumstances in which purchase tax levied (a) Taxable goods purchased in the State without payment of tax when such goods or the goods manufactured therefrom are either exported out of State or used or disposed of (except when sold in the course of export out of India) in a manner that no tax or CST is payable to the State Goods purchased in the State at lower rate of tax for specified purposes but not made use of for the said purposes Tax computed under proviso to section 7(5) Paddy purchased in the State without payment of tax when such paddy or the rice manufactured therefrom is exported out of India Total [(1)(i) + (1)(ii) + (2)(i) + (2)(ii) + (3)] Purchase value of goods taxable at different rates (b) (i) (ii) (i) (ii) Rate of tax Purchase tax (1) (c) (d) (2) (3) (4)Note: Where any goods purchased in the State are used or disposed of partly in the circumstances mentioned in column (a) against entries at serial number (1) and (2) above and partly otherwise, the purchase tax leviable on such goods sh all be computed pro rata. Date: [Signature of authorised person] Form LP-1 (See VAT-R1) List of purchase of goods purchased outside the State (and sold outside the State) for the quarter ended D D M M Y Y Name and TIN of the registered dealer furnishing the list Name and style of business TIN 0 6 M/S Economic Activity Code Sr. No. Name and address of dealer/ person from whom goods purchased. 1 TIN Sale Invoice No. Date Description of goods Purchase Value State in which goods purchased No. of declaration in form C issued, if any 8 2 3 4 5 6 7 Total Note : Total must tally with figures in 3A (1) (c) of the return.DECLARATION I, ____________________ (name in CAPITALS), hereby declare that the contents of the above list and table are true and correct and nothing has been concealed therein. Place Date : : Full signature of the authorised signatory Name Status Note :- 1. An authorised person alone shall sign each page of this list. A list signed by any person not authorised or an unsi gned list shall be treated as no list. Where a list runs into more than one page, each page will show both page totals and progressive totals 2. Form LP-2 (See VAT-R1) List of purchase of goods in the course of export of goods out of the territory of India for the quarter ended D D M M Y YName and TIN of the registered dealer furnishing the list Name and style of business TIN 0 6 M/S Economic Activity Code Sr. No. Name and address of dealer from whom goods purchased. TIN Sale Invoice /Delivery Note No. Date Description of goods Quantity/ Weight Value of goods Details related to Foreign Buyer No. date of Agreement/ order of foreign buyer for whom goods purchased Name and address of foreign buyer 1 2 3 4 5 6 7 8 9 Total Note : Total must tally with figures in 3A (2) (c) of the return. DECLARATION I, ____________________ (name in CAPITALS), hereby declare that the contents of the above list and table are true and correct and nothing has been concealed therein. Place Date : :Full s ignature of the authorised signatory Name Status Note :- 1. An authorised person alone shall sign each page of this list. A list signed by any person not authorised or an unsigned list shall be treated as no list. Where a list runs into more than one page, each page will show both page totals and progressive totals 2. Form LP-3 (See VAT-R1/ R6/ R7/ R8/ R9/ R11) List of purchase of goods in the course of interstate trade or commerce for the quarter ended D D M M Y Y Name and TIN of the registered dealer furnishing the list Name and style of business TIN 0 6 M/S Economic Activity Code A Ã¢â¬â List of purchases of goods sold by transfer of documents during their movement. Sr. No.Name and address of the dealer/ person from whom goods purchased. TIN Sale Invoice/ Delivery Note No. Date Description of goods Quantity /weight Value of goods Sr. No. of declaration in form E-I or E-II received, as the case may be Sr. No. of declaration in Form c issued, if any 1 2 3 4 5 6 7 8 9 Total A B- List of purchases of goods- other than covered by table-A. Sr. No. Name and address of the dealer/ person from whom goods purchased. TIN Sale Invoice/ Delivery Note No. Date Description of goods Quantity /weight Value of goods No. of declaration in Form c issued, if any 1 2 3 4 5 6 7 8 Total B Note : Gross Total of Total A and Total B must tally with figure in 3A (3)(c) of the return.DECLARATION I, ____________________ (name in CAPITALS), hereby declare that the contents of the above list and table are true and correct and nothing has been concealed therein. Place Date : : Full signature of the authorised signatory Name Status Note :- 1. An authorised person alone shall sign each page of this list. A list signed by any person not authorised or an unsigned list shall be treated as no list. Where a list runs into more than one page, each page will show both page totals and progressive totals 2. Form LP-4 (See VAT-R1) List of purchase of goods in the course of import of the goods i nto the territory of India for the quarter ended D D M M Y YName and TIN of the registered dealer furnishing the list Name and style of business TIN 0 6 M/S Economic Activity Code Sr. No. Name and address of the dealer from whom goods purchased TIN, if any Sale Invoice/ Delivery Note No. Date Description of goods Quantity /Weight Value of goods Vessels or Airlines name, date of shipping/ Airfreight carrier No. by which goods were transported from outside the territory of India . Name of the Railway, Airport, shipping, road transport company by which goods were transported in India.. No. and date of receipt issued by Railway, Air-port, shipping, road transport 1 2 3 4 5 6 7 8 9 10 Total Note : Total must tally with figures in 3A (4) (c) of the return.DECLARATION I, ____________________ (name in CAPITALS), hereby declare that the contents of the above list and table are true and correct and nothing has been concealed therein. Place Date : : Full signature of the authorised signato ry Name Status Note :- 1. An authorised person alone shall sign each page of this list. A list signed by any person not authorised or an unsigned list shall be treated as no list. Where a list runs into more than one page, each page will show both page totals and progressive totals 2. Form LP-5 (See VAT-R1/ R6) D List of goods imported into the State for the quarter ended D M M Y Y Name and TIN of the registered dealer furnishing the list Name and style of business TIN 0 6 M/S Economic Activity Code Sr. No. Name and address of the consignor TINDelivery Note No. Date Description of goods Break-up of Value of goods leviable to tax at different rates in the State of Haryana Quantity @ @ 8 @ 9 @ 10 No. of declaration in Form F issued. 1 2 3 4 5 6 7 11 Total Gross total of Col. 7 to 10 Note : Gross total of columns 7 to 10 must tally with figure in 3A (5)(c) of the return. DECLARATION I, ____________________ (name in CAPITALS), hereby declare that the contents of the above list and tabl e are true and correct and nothing has been concealed therein. Place Date : : Full signature of the authorised signatory Name Status Note :- 1. An authorised person alone shall sign each page of this list.A list signed by any person not authorised or an unsigned list shall be treated as no list. Where a list runs into more than one page, each page will show both page totals and progressive totals 2. Form LP-6 (See VAT-R1) List of goods received for sale from other VAT dealers in the State for the quarter ended D D M M Y Y Name and TIN of the VAT dealer furnishing the list Name and style of business TIN 0 6 M/S Economic Activity Code Sr. No . Name and address of VAT dealer from whom goods received TIN Name of Commodity Quantity Value Details of goods sold during the period Quantity Sale Value 7 1 2 3 4 5 6 Total Note : Total must tally with figures in 3A (6) (c) of the return.DECLARATION I, ____________________ (name in CAPITALS), hereby declare that the contents of the above lis t and table are true and correct and nothing has been concealed therein. Place Date : : Full signature of the authorised signatory Name Status Note :- 1. An authorised person alone shall sign each page of this list. A list signed by any person not authorised or an unsigned list shall be treated as no list. Where a list runs into more than one page, each page will show both page totals and progressive totals There will be a single entry in respect of each commodity (i) received during the period (ii) sold during the period (iii) lying in stock at the end of the period 2. 3. Form LP-7 (See VAT-R1/ R6/ R11) DList of purchase of goods in the State for the quarter ended Name and TIN of the VAT dealer furnishing the list Name and style of business M/S TIN 0 6 D M M Y Y Economic Activity Code A. List showing purchase of goods from VAT dealers on tax invoice at full rate of tax Sr. (a)Name with TIN of VAT dealer from whom goods purchased (b)Turnover charged to tax at different rates No. Nam e TIN (i)@ % (ii)@ % (iii)@ 1. 2. 3. Ã¢â¬ ¦ Total: Gross total (i) + (ii) + (iii) % B. List of purchase of goods from VAT dealers on tax invoice at lower rate of tax applicable under section 7(2) Sr. (a)Name with TIN of VAT dealer from whom goods purchased (b)Turnover charged to tax at different rates No. Name TIN (i) @ 0% (ii) @ % (iii) @ % 1. 2. 3. Ã¢â¬ ¦ Total: Gross total (i) + (ii) + (iii) C.List showing purchase of goods from lump sum dealers Sr. (a)Name with TIN of lump sum dealer from whom goods purchased No. (i)Name 1. 2. 3. Ã¢â¬ ¦ (ii)TIN, if any (b)Break-up of turnover of purchase of goods according to rate of tax otherwise applicable on goods (i)@ % (ii)@ % (iii)@ % Total: Gross total (i) + (ii) + (iii) D. List showing purchases of goods in the State without payment of tax Sr. (a)Name of person/dealer from whom goods purchased (b)Break-up of turnover of purchase of goods according to rate of tax No. otherwise applicable under section 7(1) of the Act (i)Name 1. 2. 3. Ã ¢â¬ ¦ Total: Gross total (i) + (ii) + (iii): Note:Ã¢â¬â In lists A, B, C and D, Ã¢â¬â 1.There will be a single entry in respect of each dealer/person from whom goods have been purchased during the return period. The date recorded on a tax/sale invoice by the selling dealer will be taken as the date of purchase for the purpose of aggregating purchases made from him during the return period and turnover of purchase will be the amount on which tax has been charged in the invoice. 2. Where a list runs into more than one page, each page will show both page totals and progressive totals. Sum of gross totals in lists A and B must tally with entry 3A(7)(i)(c) in the return and in lists C and D with entry 3A(7)(ii)(c) in the return. (i)@ % (ii)@ % (iii)@ % DeclarationI, ___________________________ (name in CAPITALS), hereby declare that the contents of the above lists of purchases are true and correct and nothing has been concealed therein. Place Date : : Full signature of the authori sed signatory Name Status Note:Ã¢â¬â An authorised person alone shall sign each page of this list. A list signed by any person not authorised or an unsigned list shall be treated as no list. Form LP-8 (See VAT-R1 ) List of goods returned and escalation or de-escalation in the price of goods purchased for the quarter ended D Name and TIN of the VAT dealer furnishing the list Name and style of business TIN 0 6 M/S Economic Activity Code D M M Y Y A. List of return of goods purchased Sr. No.Particulars of Debit-Cum-Delivery note (DDN) issued for return of the goods to the person who originally sold the goods Name of the person to whom DDN issued (a) TIN, if held (b) No. (c) Date (d) Amount (e) Particulars of the original sale invoice(s) issued for the sale of the goods No. (f) Date (g) Amount (h) Nature of sale (i) 1. 2. 3. Ã¢â¬ ¦ Total: B. List of escalation in the price of goods purchased Sr. No. Total: Particulars of supplementary sale invoice raised by the seller for escalation in the price of the goods sold previously by him Name of the seller (a) TIN, if held (b) No. (c) Date (d) Amount (e) Particulars of the original sale invoice(s) issued for the sale of the goods No. (f) Date (g) Amount (h) Nature of sale (i) 1. 2. 3. Ã¢â¬ ¦ Total: C. List of de-escalation in the price of goods purchased Sr. No. Total:Particulars of Debit note (DN) issued to the seller for de-escalation in the price of the goods sold by him previously Name of the person on whom DN raised (a) TIN, if held, by him (b) DN No. (c) Date (d) Amount (e) Particulars of the original sale invoice(s) raised by the seller for the sale of the goods No. (f) Date (g) Amount (h) Nature of sale (i) 1. 2. 3. Ã¢â¬ ¦ Total: Note:Ã¢â¬â In lists A, B and C,Ã¢â¬â 1. There will be a separate entry in respect of each return of goods and escalation or de-escalation in prices of goods purchased. If more than one sale invoices cover original sale of such goods and separate linking with each invoice is n ot possible, then, particulars of all the related invoices should be given. 2. Nature of purchaseÃ¢â¬â¢ in column (i) means Ã¢â¬â purchase made in the State from a VAT dealer on tax invoice (Ã¢â¬ËLocal purchase Ã¢â¬â VATÃ¢â¬â¢), any other purchase made in the State (Ã¢â¬ËLocal sale Ã¢â¬â OthersÃ¢â¬â¢), purchase made in the course of inter-State trade (Ã¢â¬ËInter-State purchaseÃ¢â¬â¢), purchase made in the course of export of goods out of India (Ã¢â¬ËExport saleÃ¢â¬â¢), and purchase made in the course of import of goods into India (Ã¢â¬ËImport sale). Entries relating to a particular nature of purchase and in that category, purchases made to a particular person/dealer should be grouped together and totalled separately. 3. Where a list runs into more than one page, each page should show both page totals and progressive totals. Total: D.Summary of value of goods returned and escalation or de-escalation in the price of goods purchased Nature of purchase and b reak-up of turnover according to rate of tax (a) (1) Local purchases Ã¢â¬â VAT others Break-up of Local purchases Ã¢â¬âVAT others (i)@ (ii)@ (iii)@ (iv)@ % % % % Value of goods returned (b) Escalation in price of goods purchased (c) De-escalation in price of goods purchased (d) Net effect of goods returned and (de? )/escalation (e)=(c)-(b)-(d) (2) Inter-State purchases Break-up of Inter-State purchases (3) Export purchases (4) Import purchases Declaration I, ___________________________ (name in CAPITALS), hereby declare that the contents of the above lists and tables are true and correct and nothing has been concealed therein. (i)@ (ii)@ (iii)@ (iv)@ % % % % Place Date : : Full signature of the authorised signatory Name Status ] Note Ã¢â¬â An authorised person alone shall sign each page of this list. A list signed by any person not authorised or an unsigned list shall be treated as no list. Form LS-1 (See VAT-R1)List of sale of goods sold outside the State (and purchased outside the State) for the quarter ended D D M M Y Y Name and TIN of the registered dealer furnishing the list Name and style of business TIN 0 6 M/S Economic Activity Code Sr. No. Name and address of the purchaser TIN, if applicable Sale Invoice No. 3 Date Description of goods Sale Value State in which goods sold 7 1 2 4 5 6 Total Note : Total must tally with figures in 2B(1)(b) of the return. DECLARATION I, ____________________ (name in CAPITALS), hereby declare that the contents of the above list and table are true and correct and nothing has been concealed therein. Place Date : : Full signature of the authorised signatory Name Status Note :- 1. 2An authorised person alone shall sign each page of this list. A list signed by any person not authorised or an unsigned list shall be treated as no list. Where a list runs into more than one page, each page will show both page totals and progressive totals Form LS-2 (See VAT-R1) List of sale of goods in the course of interstate trade and commerce for the quarter ended D D M M Y Y Name and TIN of the registered dealer furnishing the list Name and style of business TIN 0 6 M/S Economic Activity Code A- List of sale of goods Ã¢â¬â sold by transfer of documents during their movement. Sr. No . Details of purchases Name and address of the purchaser TIN (if any) with date of validity Sale Invoice No.Date Description of goods Quantity / Value of weight goods Sr. No. of declaration in form C received. Name of the dealer from whom goods purchased 1 Sale Invoice No. Date 2 3 4 5 6 7 8 9 10 Total A B Ã¢â¬â List of sale of goods Ã¢â¬â other than covered by Table A. Name and address of the purchaser TIN (if any) with date of validity Sale Invoice No. Date Description of goods Quantity / weight Sr. No. Total B goods Value of Value of the goods Sold against declaratio n in form C (a) Sold without declaration in form C (b) No. of declaration in form C received, if applicable 1 2 3 4 5 6 7 8 9 Note : Gross total of Total A and Total B( 7) must tally with figures in 2B(2)(b) of the return.DECLARATION I, ____________________ (name in CAPITALS), hereby declare that the contents of the above list and table are true and correct and nothing has been concealed therein. Place Date : : Full signature of the authorised signatory Name Status Note :- 1. 2 An authorised person alone shall sign each page of this list. A list signed by any person not authorised or an unsigned list shall be treated as no list. Where a list runs into more than one page, each page will show both page totals and progressive totals Form LS-3 (See VAT-R1) List of sale of goods in the course of import of the goods into the territory of India for the quarter ended D D M M Y YName and TIN of the registered dealer furnishing the list Name and style of business TIN 0 6 M/S Economic Activity Code Sr. No. Name and address of the purchasing dealer TIN, if any Sale Invoice No. Date Description of goods Quantity /Weight Value of the go ods Name of vessel/ Airlines and number and date of bill of lading and date of its endorsement to purchaser, if applicable Name of the Railway, Airport, Road Transport company or Post office by which goods dispatched in India. 9 No. date of the receipt issued by the Railway, Airport, Road transport company or Post Office. 10 1 2 3 4 5 6 7 8 Total Note : Total must tally with figures in 2B(3)(b) of the return.DECLARATION I, ____________________ (name in CAPITALS), hereby declare that the contents of the above list and table are true and correct and nothing has been concealed therein. Place Date : : Full signature of the authorised signatory Name Status Note :- 1. 2 An authorised person alone shall sign each page of this list. A list signed by any person not authorised or an unsigned list shall be treated as no list. Where a list runs into more than one page, each page will show both page totals and progressive totals Form LS-4 (See VAT-R1) List of sale of goods in the course of expo rt of the goods out of the territory of India for the quarter ended D D M M Y YName and TIN of the registered dealer furnishing the list Name and style of business TIN 0 6 M/S Economic Activity Code A List of sale of goods under section 5 (1) of the Central ActÃ¢â¬â out of purchases u/s 5(3) of Central Act. Sr. No. Sale Invoice/ Delivery Note No. Name address of the foreign buyer No. date of agreement/ order of foreign buyer to whom goods sold Description of goods Quantity/ Weight Value of the goods Country of destination Vessel or Airlines name, date of shipping/ Airfreight carrier number by which goods dispatched out of India. Date 1 2 3 4 5 6 7 8 9 Total A B List of sale of goods under section 5 (1) of the Central ActÃ¢â¬â other than covered by Table Ã¢â¬âA. Sr. No. Sale Invoice/ Delivery Note No. Name address of the foreign buyer No. date of agreement/ order of foreign buyer to whom goods sold Description of goods Quantity/ Weight Value of the goods Country of destination Vessel or Airlines name, date of shipping/ Airfreight carrier number by which goods dispatched out of India. Date 1 2 3 4 5 6 7 8 9 Total B C List of sale of goods under section 5 (3) of the Central Act. Sr. No. Sale Invoice/ Delivery Note No. 1 Name address of the purchaser 3 Description Quantity/ of goods Weight Value of the goods No. and date of purchase order given by exporter 8 Number and date of agreement/ order received by exporter from foreign buyer. 9 Name and address of the foreign buyer 10 No. date of the certificate in form H or form VATD2 issued by the purchaser 11 Date TIN 2 4 5 6 7 Total C Note : Gross total of Total A, Total B and Total C must tally with figures in 2B(4)(b) of the return. DECLARATION I, ____________________ (name in CAPITALS), hereby declare that the contents of the above list and table are true and correct and nothing has been concealed therein. Place Date : : Full signature of the authorised signatory Name Status An authorised person alone shall sign each page of this list. A list signed by any person not authorised or an unsigned list shall be treated as no list. Where a list runs into more than one page, each page will show both page totals and progressive totals Note :- 1. 2Form LS-5 (See VAT-R1) List of sale of goods to UNICEF, UNTAB, WHO, other prescribed UN Bodies and Foreign Missions for the quarter ended D D M M Y Y Name and TIN of the registered dealer furnishing the list Name and style of business TIN 0 6 M/S Economic Activity Code Sr. No. Sale Invoice No. 1 Date Description of goods Sale Value Name of the purchasing agency/ mission 2 3 4 5 Total Note : Total must tally with figures in 2B(6)(b) of the return. DECLARATION I, ____________________ (name in CAPITALS), hereby declare that the contents of the above list and table are true and correct and nothing has been concealed therein. Place Date : :Full signature of the authorised signatory Name Status Note :- 1. 2 An authorised person alone shall s ign each page of this list. A list signed by any person not authorised or an unsigned list shall be treated as no list. Where a list runs into more than one page, each page will show both page totals and progressive totals Form LS-6 (See VAT-R1) List of goods consigned for sale to agents (who are VAT dealers) In the State for the quarter ended D D M M Y Y Name and TIN of the VAT dealer furnishing the list Name and style of business TIN 0 6 M/S Economic Activity Code Sr. No. Name and address of VAT dealer to whom goods were dispatched 1 TINName of Commodity Quantity Value Details of goods sold by agent(s) during the period Quantity Sale Value 2 3 4 5 6 7 Stock of goods lying with agent(s) at the end of the period 8 Total Note : Total must tally with figures in 2B(7)(b) of the return. DECLARATION I, ____________________ (name in CAPITALS), hereby declare that the contents of the above list and table are true and correct and nothing has been concealed therein. Place Date : : Full s ignature of the authorised signatory Name Status Note :- 1. 2 3. An authorised person alone shall sign each page of this list. A list signed by any person not authorised or an unsigned list shall be treated as no list.Where a list runs into more than one page, each page will show both page totals and progressive totals There will be a single entry in respect of each commodity. (i) (ii) (iii) sent during the period to the agent(s) sold by agent(s) during the period lying in stock with the agent(s) at the end of the period Form LS-7 (See VAT-R1) List of goods exported out of the State (consignment / transfers) for the quarter ended D D M M Y Y Name and TIN of the registered dealer furnishing the list Name and style of business TIN 0 6 M/S Economic Activity Code Sr. No. Delivery Note No. Date Name and address of the Consignee TIN Description of goods Quantity/ Weight Value of the goods No. f declaration in Form F received. 8 1 2 3 4 5 6 7 Total Note : Total must tally with figures in 2B(8)(b) of the return. DECLARATION I, ____________________ (name in CAPITALS), hereby declare that the contents of the above list and table are true and correct and nothing has been concealed therein. Place Date : : Full signature of the authorised signatory Name Status Note :- 1. 2 An authorised person alone shall sign each page of this list. A list signed by any person not authorised or an unsigned list shall be treated as no list. Where a list runs into more than one page, each page will show both page totals and progressive totals Form LS-8 (See VAT-R1)List of goods disposed of otherwise than by sale for the quarter ended D D M M Y Y Name and TIN of the registered dealer furnishing the list Name and style of business TIN 0 6 M/S Economic Activity Code Sr. No. Description of goods Quantity Value Value of goods purchased from VAT dealers in the State Outside the State against Ã¢â¬ËCÃ¢â¬â¢ Form Other sources 1 4 5 Input tax on purchases from VAT dealers in the State 8 T otal Note : Total must tally wit
Thursday, March 5, 2020
What I Learned from the Fire essays Experiencing a house fire changes what you value in life and it shows you what is truly important. ?As the bell rang Friday, August 31st, (Labor Day weekend) I thought it was going to be the best weekend of my entire life. My grandparents from Florida came for a visit and I had so many plans with my friends. It got ever better when I realized I had no homework. That night my family and I went out to eat at Parason's which is really rare for us because we never go out to eat. I remember being so anxious at dinner because Laura and I were going to have a sleepover. Once dinner was over my parents finally dropped me off at Laura's. I remember telling Laura how much I hated my parents and that they ruin everything. I also remember complaining about things like I didn't have enough clothes. I only looked at the things I didn't have instead of being grateful for what I did have. ?The next day my dad came to pick me up early in the morning and we went shopping all day. Saturday night my mom went over to my grandparents hotel to spend some time with them, while my dad and I stayed home and watched a movie. My mom came home long after my dad and I had fallen asleep. She always parks her car in the garage and of course shuts the garage door after she parked. My dog and two cats are outside pets and they stay in the garage at night. At 4:15 on Sunday morning, I awoke to my mom barging in my room and pulling up my blinds to see what was going on outside. She woke up because she thought she heard gun shots going off at our house, but what we saw was huge orange flames. We both panicked. You think my house will never burn down or if it did, you would grab some of your most treasured items. But let me tell you, when it is happening to you all you are thinking about is getting out of there. I didn't even have enough time to grab my glasses. My mom seemed to be really calm and I could never understand why. My dad thought she wa...
Tuesday, February 18, 2020
Macdonald's sustainability report - Coursework Example Additionally, the issue of environmental sustainability has confronted several companies in the industry; their operations must be just in time and highly efficient, so sometimes this involves manipulation of the supply chain. Concerns about sourcing materials from partners that engage in unsustainable practices must be addressed. McDonaldsÃ¢â¬â¢s requires chicken, milk, potatoes, beef, lettuce, tomatoes, oil and several other ingredients to make its products; it ought to ensure that suppliers do not use unethical means to raise or grow those commodities. How the company is run also matters in corporate social responsibility; if electricity, water and materials consumption is not environmentally friendly, then customers will take notice. Excess waste is simply intolerable, especially with materials that can be recycled; fast foods are in a precarious position because they cannot sell food and retain the dirty dishes, so many of them have to use innovative methods to package their products. Some fast food franchises, especially the organisation under analysis, are global enterprises; therefore, their business practices in other poor countries have been under scrutiny. It is critical to ensure that one does not attract negative customer attention by abusing oneÃ¢â¬â¢s position as a multinational in those nations. McDonaldÃ¢â¬â¢s is arguably the most successful fast food franchise in the world, but this financial success has come at a price in terms of corporate social responsibility. The company is guilty of almost all the above-me ntioned concerns at some point in time; the 2013 CSR report will be the basis for assessment of its corporate social responsibility. McDonaldÃ¢â¬â¢s 2013 corporate sustainability report identifies five pillars that it has worked on: food, planet, people, community and sourcing (McDonaldÃ¢â¬â¢s, 2014). Food focuses on the dietary richness of the menu items; now the
Monday, February 3, 2020
Art History (Art history from 1945 to the present) - Research Paper Example This is required to understand the comparison between the art forms and the artists. If we see the period of modern art it started taking form post the Second World War. Te war changed entire equations in every perspective world over. It was as good as a period of creation post destruction. Hence defying the set rules of art comes as the first logical step. Abstract expressionism evolved through this theory. An object is for everyone to see. What an artist perceives beyond the form is what makes viewing the object in a different light. Another view is to perceive the object through the art that is expressed. In such case keeping the art abstract comes in as natural Abstract expressionism hence does not recognize any form, any shape, any definite layout. It believes in the beauty of the material in its original form. This is a very vibrant concept. Recognizing that the material does not have a form is fine but to be able to see the beauty in its original form is another thing altogether. In Gutai art, Yoshihara clearly states that the material in its original form tries to communicate to us. When an artist transforms it, he imposes his thought process on the material. Hence the material loses its own beauty, value and nature. Gutai manifesto also states that the spirit of the material used and the human spirit connect to each other whenever they are in the original form. Now if we try and understand this concept, we realize that Yoshihara doesnÃ¢â¬â¢t want to go beyond the framework laid down by the nature. He sees beauty in its original form and hence these artists were able to see the beauty in the ruins and the destruction as well. They ha ve quoted that even the decay is beautiful in the nature. This is off course a very liberating thought and a different viewpoint of looking at the beauty that is surrounding us. Hence the texture, the grain, the originality of the material is in itself conveying something through its own coarse
Sunday, January 26, 2020
Olympic and paralympic games in london 1. Introduction On 6th July in Year 2005, London has been selected as the host cit of 2012 Olympic and Paralympic Games . The Olympic Games will be held on 27 July 2012, with the Paralympics following from 29 August 2012, (, House of Commons Public Accounts Thirty-Ninth Report) therefore, the organizations which have the provision of a fixed duration of the Olympic Games related. Progress has been made in a number of areas London was chosen to host the Games, in the key projects, re-routing underground Olympic Park, including the power line. (The Report of 2012 London Olympics, 2009) Olympic Delivery Authority has also begun the procurement activities, including the appointment of Delivery Partners, to support the management of Olympic Delivery in venues and infrastructure. (Annual Report and Accounts 2006-2007, Olympic Delivery Authority) 1.1Experiences of Olympic regeneration l The failure of Helliniko Olympic Complex after 2004 There were 22 permanent new venues built for the 2004 game. The rest of the competition venues have been renovated to cater for larger audiences. Only one out of the 33 competing venues was temporary and intended for removal afterward. Helliniko Olympic complex (one of the two Olympic complexes): Six Sporting venues: Kayak, Hockey, Baseball, Softball and two indoor arenas. The complex has been left derelict since 2004. l Successes in Atlanta Before the Olympic, the Centennial Olympic Parks neighbourhood was a run-down as is East London. After the Olympics, the 21-acre park performs a dual mission as: Georgias lasting legacy of the Centennial Olympic Game be located in Stratford, East London, Lower Lea Valley, and houses the main venue of the following: The Olympic Stadium The Aquatics Centre The Hockey Centre The Velopark (Containing Velodrome and BMX Circuit) Four Multi-Sports Areas (in one building) (Construction Projects of the 2012 London Olympics, 2006) (London 2012 Constructing the Olympic reality, Andrew Bolton) 2. Construction Projects For the construction industry, the London Olympic and Paralympic Games Organizing Committee said it would involve a 80,000 seat Olympic stadium, an Aquatics Centre, 4 Multi-Sports Arenas, a Velopark, Hockey Center, as well as numerous training, catering broadcasting development and security facilities. (http://www.colby.edu/personal/t/thtieten/trans-jap.html)With regard to the Olympic Village, the Committee also mentioned that it would consist of approximately 4,000 residential accommodation units, which will be the construction of housing 17000 athletes and officials, the formation of more than 200 nations.(Consrtcution Projects of the 2012 London Olympics,2006) The most important is that these long-term achievements are very wide-ranging and, directly or indirectly related to property, redevelopment and construction activities, sustainability, regeneration and infrastructure.(http://www.constructuk.com,2006) 2.1 Master plan in Construction From the report of Construction Projects of the 2012 London OlympicsÃ¢â¬ , explained, the Olympic Park master plan by the London Development Agency (LAD) and BuroHappold from leading industry consultants including engineers, project managers and architects Huokemeisi Team support to sports, Alies and Morrison, Foreign Office Architects, consulting Faithful and Gould and Mott MacDonald.(Construction Projects of the 2012 London Olympics,2006) The overall plan for research, it is easy to find, the Olympic Games will be held at venues across the country with the main focus on the Olympic Park. The park will be located in Stratford, East London, Lower Lea Valley, and houses the main venue of the following: The Olympic Stadium The Aquatics Centre The Hockey Centre The Velopark (Containing Velodrome and BMX Circuit) Four Multi-Sports Areas (in one building) (Construction Projects of the 2012 London Olympics,2006) (London 2012 Constructing the Olympic reality, Andrew Bolton) 2.2 The Strategy for Sustainable Construction The sustainable construction strategy (http://www.dft.gov.uk/about/strategy/transportstrategy/hmtlsustaintranssys?page=2) is a joint industry and Government initiative designed to promote leadership and behavior change, as well as provide the benefit in the construction industry and the overall economy. Its purpose is to achieve sustainable development and construction of a common vision: to provide a clarity business-to-the Governments position, so that a variety of regulations and measures for sustainability; Setting and commitment to higher standards in order to help achieve the specific areas of sustainability; Production industry and the Governments specific commitments to take sustainable construction agenda forward. (The big build: structures Milestones to 27 July 2010, Olympic Delivery Authority, 2009) 3. Transportation By the Sixth Special Report of Session 2006-2007, which belongs to the London 2012 Olympic and Paralympic Games Transport concluded that in all of the plans to provide the delivery system acrossed all the model is fully established, they are expected to reach the propose which bellowed: (Transport for the London 2012 Olympic and Paralympics Games: The Draft Transport plan: Olympic Delivery Authority Response to the Committees Third Report of Session 2006-2007, the House of Commons, 2007) In order to make the best use of existing transport infrastructure, form improve service levels to achieve the best possible value for the money, and only the establishment of new infrastructure where it is vital and leaves a legacy. The use of cost-effective temporary solution, if necessary, to meet the temporary peaks which demand for the travel of the Olympic Games in the absence of inheritance. If the new infrastructure or services needed for the ODAs strategy is to utilize existing expertise and processes to deliver them. The ODA has been delivered with partners in the UK under a series of agreements and Britains well establishment of transportation industries, offering on behalf of railway projects. Partners include Transport for London (TfL), Network Rail and Docklands Light Railway (DLR), each of the implementation of projects of all transportation experience. This experience has been further strengthened directly related to work into the management of recruiting a lot of experience in ODA transport team. Ã¯ ¼ËLondon 2012 Accessible Transport Strategy for the London 2012 Olympic and Paralympic Games, May 2008Ã¯ ¼â° 3.1 The strategy for Transport And about the strategy of accessible can use: The 2012 Olympic Games will be a catalyst to improve the whole of London and the UKs transport network accessibility. The Olympic Delivery Authority (ODA) target for 100% of the spectators access by public transport, cycling or on foot to the Olympic Games. And also make sure the ticket to the Games, including free travel by public transport in London for the activities of the day to encourage the spectators to use the transport system. There will be a 35 km pedestrian and cycle paths, an area of increasing. (These slides refer form London 2012 Accessible Transport Strategy for the London 2012 Olympic and Paralympic Games May 2008) 3.11 Docklands Light Railway (DLR) Docklands Light Railway Limited (DLRL) (http://www.tfl.gov.uk/corporate/modesoftransport/1530.aspx)is the organization; with the railway own assets. In the Department of Transportation as part of its role is to oversee operation of the railway and program development to meet the needs of the east. Form the report of the 2012 Olympics; it mentioned that ODA co-funding early procurement form 22 additional rail cars to 55 of the beginning of the formation of three-cars to run in 2012 (rather than two-cars operators).The new requirements, under-river channel expansion of Woolwich Arsenals official development assistance has made a contribution to the signal and power engineering. The first tunneling drivers southwards to Arsenal station completed in December last year. And also a wide range of infrastructure projects across the DLR; which affect a network of 17 to three-car trains in 2012 (in a 50 per cent of the capacity between Lewisham and the Bank to increase). To guaranteed the ability to Prince Regent Station and Customs House official station development assistance funds to serve the Excel event improvement works. Ensure that City Airport expansion on time and below the budget. Then the new platform of DLR and access in Stratford Regional Station to the service needs of lon g-term growth. ODA is co-financing of the North London Line into the operation of the DLR operation, South and East of Stratford Regional Station, which is in progress. (http://www.communities.gov.uk/thamesgateway/overview/london/lewishamÃ¯ ¼Å'2009) 3.12 London Underground All Line train lengthening the individual increase of 17 per cent capacity (has been already completed, in January 2006), moving block signals will be installed in order to reduce 25 percent in December 2009 journey time, further enhance capacity. In addition, there are several large background schemes between 2009 and 2012; including all District line trains refurbished fulfill the plan. Ã¯ ¼ËTransport for the London 2012 Olympic and Paralympic Games: The Draft Transport plan: Olympic Delivery Authority Response to the Committees Third report of Session 2006-07, the House of Commons, 2007Ã¯ ¼â° 3.13 National Rail Projects In particular, the ODA is essential to stable away from the Stratford Train parking facilities to the west of the Lea Valley railway lines. West Ham station enhances passenger service for mainline commuter station signals increase the capacity of trains per hour stopping. In a wide range of capabilities, more and more on the design and preparation of Stratford Regional Station to start the project site. In addition, there are eight local, regional or national railway projects schemes to improve railway transportation capacity, reliability and travel for all users (http://www.dgp.utoronto.ca/people/modjeska/Cities/lynch.html), the ambience, as well as the Olympic Games provide specific benefits, these include: (1) Enhanced to a higher frequency among the metro style between Richmond and Stratford-service of the North London Line. (http://www.dft.gov.uk/about/strategy/transportstrategy/hmtlsustaintranssys?page=2) (2) By the summer of 2010 to extend the delivery and reconstruction of East London Line Highbury and Islington, connect with Stratford (http://www.railwaypeople.com/rail-projects/stratford-city-development-17.html), in the North and Crystal Palace in the south of London. (http://www.dft.gov.uk/about/strategy/transportstrategy/hmtlsustaintranssys?page=2)Ã (3)Between the completion of St Pancras, Stratford International, Ebbsfleet and Paris/Brusseis, it has the high-speed connection. (Transport for the London 2012 Olympic and Paralympics Games: The Draft Transport plan: Olympic Delivery Authority Response to the Committees Third Report of Session 2007-2007, the House of Commons, 2007) (http://www.publications.parliament.uk/pa/cm200607/cmselect/cmtran/484/48404.htm) 4. Community It is clear that regeneration goal: into a new prosperous and sustainable society of the Olympic Park in east London, and as an investment and development opportunities, the success of the catalyst. During the Olympics, in 246 hectares of Olympic Park facilities include permanent and temporary facilities, including the Olympic stadium, the aquatics center and velodrome. There will also be the Olympic Village, media center and new parks, all over the Lea Valley waterways. Ã¯ ¼Ë, 2009Ã¯ ¼â° After the Olympics, the parks sports legacy will be in fulfilling our plans and to participate in communitys traditional elite sports core of the obligations. The focus of activities and its affiliated schools sports facilities will be retained for sports clubs and local communities, as well as the adaptation of elite and amateur athletes. Another 1 million new homes will develop the Olympic Park itself. These 40% will be used for families; a large proportion of affordable housing.They will participate in all of the elements of a good community: schools, libraries, shops, cafes, restaurants, green space and community facilities, to the development of the major cultural and tourist attractions. Ã¯ ¼ËThe budget for the London 2012 Olympic and Paralympic Games Fourteenth Report of Session 2007-08, Home of Common Community of Public AccountsÃ¯ ¼â° Has the improvement of transport services, and many parks are under way, including the Docklands Light Railway extension, an increase of the silver-line capabilities and Stratford Regional Station upgrade.Around the park, people enjoy through the canal Towpath, footpaths and cycle networks, greater access to parks and open spaces. 5. Case study These cases play the significant role for the 2012 London Olympic Games and Paralympic Games, which are Lewisham, Stratford, and Canary Warf. 5.1 Lewisham Lewisham as one of the closest geographical neighbors to the host boroughs, Lewisham represents a gateway to the games and the capital. Lewisham town center is the citys major retail area and an important railway hub with mainline, Docklands Light Railway (DLR) and bus interchanges. Lewisham Couil is ready to care the realization of the Gateway scheme focuses on the city center plan of action. The scheme will provide 1,000 new homes, new shopping and improve the environment. (http://www.communities.gov.uk/thamesgateway/overview/london/lewisham/lewishamtown/)(http://www.communities.gov.uk/thamesgateway/overview/london/lewisham, 2009)The Gateway development is the key to eliminate the existing roundabout to make better use of land is currently surrounded by traffic. Rearrange the road at the junction of the railway line; new development opportunities are being created. This will create a well-designed transport interchange, new housing and new employment opportunities; enhance the existing town center links. (http://www.communities.gov.uk/thamesgateway/overview/london/lewisham2009)In the further investment plans of the High Street, this center with regard to the expansion and reconstruction of Valley shopping center and public areas renovated.At the appropriate time, in the Lewis Grove Island and Engate Street redevelopment may occur as soon as possible. Other areas, the planning consent of more than 200 homes each year, including Thurston Road and Venson Sites. 5.2 Stratford This massive development plan will bring nearly 5,000 homes and 30,000 jobs to Stratford, and has obtained outline-planning consent. Newham Councils Development Control and Licensing Committee approve the Stratford City development; will change rundown rail lands as a major shopping and commercial area. () The plan includes 465,000 square meters of offices, about 11,000 people, 150,500 square meters of retail space, up to the 2000 hotel bedrooms in 4,850 new homes. There is also a drop-in in health centers and primary health care center, plus community facilities including an employment bureau and youth facilities. (,2009) There will be a four-form of primary and secondary school, which could for 900 students, a four-classroom nursery and facilities for lifelong learning, plus a large number of public open spaces, games areas and water features facilities. A library, tourist information centers, nurseries, day-care facilities, public services and security offices, offices and civil society groups and religious sites, facilities, facilities are being planned. (http://www.contractjournal.com/constructionspace/photos/olympic-park/olympic-park-projected-view-looking-south-982.aspx, 2009) The application will now be referred to the Mayor of London, Deputy Prime Ministers Office and the Secretary of State for Transport. (http://www.contractjournal.com/constructionspace/photos/olympic-park/olympic-park-projected-view-looking-south-982.aspx, 2009) Also must rise to a legal agreement between all parties in order to reduce environmental and transport network development. Newham accepted as part of the agreement at any time Ã £150.4 million pounds welfare of the community. The project covers an area of 73 crosses the railway land, has become with the railway industry to reduce redundant. (http://www.contractjournal.com/constructionspace/photos/olympic-park/olympic-park-projected-view-looking-south-982.aspx, 2009) Consultation exercise has been going on between the local planning authorities, statutory undertakers, transport bodies, the major landowners and local communities. Stratford City scheme, including 4500 for the 11,000 inhabitants, 46.5 million square meters of commercial office space and 15 million square meters of the town center, a total of three department stores and 120 shops and cafes. (http://www.contractjournal.com/constructionspace/photos/olympic-park/olympic-park-projected-view-looking-south-982.aspx, 2009) The development surrounds the Startford Channel Tunnel Rail Link international station, which will open in 2007. The proposed of Stratford City will begin construction in 2006, completed in 2009 following the development of the city center and 2020, the stage of completion. This will create a new business area as a gateway to Europe, only 2 hours from Paris to London. The new Stratford International Station will be placed within easy reach of the railway in Europe. (http://www.rao;waypeople.com/rail-projects/stratford-city-development-17.html, 2009) The development will create local employment opportunities for local people, includin g the 15000 construction jobs and up to 30,000 retail and office work. 5.3 Canary Wharf Canary Wharf is home to a high concentration of headquarters and is an established financial services centre rivalling the City.(Preparations for the London 2012 Olympic and Paralympic Games Risk assessment and management, Thirty-ninth Report of Session 2006-2007, House of Commons Committee of Public Accounts ) Companies, including Barclays Bank, Reuters, Citigroup, HSBC and Morgan Stanley. About 65,000 people work here and the region is expected by 2010, employing 10 million people- including 3,000 employees, to 70,000 volunteers and a lot of contractors. () To the area offer most affordable rates for a number of commercial and industrial property accumulations in London. The A13 and A2 corridors either the River Thames east side of the corridor is more active regions running the new industrial and logistics development. Canary Wharf offers some of the best office space in London. (http://www.telegrapgh.co.uk/sport/othersports/olympics/london2012/5925603/london-2012-olympic-legacy-company-set-to-create-new-east-london-community.html, 2009) Contrast to the Commerce: from High-Profile, award-winning range of the regions Canary Wharf development in a well-developed environmental technology, manufacturing, R D, logistics and distribution centers of industrial facilities. East London City Airport is designed for business travel. Quick check-in service, management personnel can sit less than 30 minutes after the aircraft left the desk. London International Airport is all within 60 minutes of Canary Wharf. The Jubilee line connects Stratford and Canary Wharfs major railway terminals, while the Docklands Light Railway (DLR) to connect Canary Wharf and other East London City and direct. This station serves the heart of Canary Wharfs financial and media district. It architecturally stuns station, includes over 200 shops, waterside bars and restaurants. (http://www.thinkinglondon.html, 2009) 6. Conclusion As we have known, the Olympics take more effects to London, to UK. However, from another side, whether we think about the slides below: The movement of middle class families into urban areas causing property values to rise and having the secondary effect of driving out poorer families The Docklands regeneration was criticized for reinforcing the social divide between rich and poor With 30% post-games housing being affordable to low income families, there will be an imbalance of rich and poor in the society Will the area revert to poverty or gentrify? Maybe above all the slides told that everything has two sides, good and bad. At present, from this research project, it proved that most of the direction of Government doing were advantage, those will bring more effects to people, although bring some Negative aspects. They are unprecedented for a development of this nature.
Saturday, January 18, 2020
Furthermore, the main objective of the airline its self is to capture and gain a larger market share from a targeted market that comprises of both normal Low cost carrier travelers, whether from existing users of the airlines or from competitive airlines, and potential from alternative transportation modes such as trains, buses, and vans that are common mearns form commuting to other parts of Thailand. Sales and marketing strategies especially relating to price offers are key factors in capturing additional passengers. In addition, promotion and advertising are important factors in push strategies to motivate prospects to the airline.Nok AirÃ¢â¬â¢s campaigns involve mobile marketing, online marketing, billboards, print media advertising as well as Television Advertising. These multi-channels of media usage allow Nok Air to reach a large number of audiences in order to capture attention to its promotions on offer and leave an impression that salience to the mind. Creating loyalty to the Nok Air brand is based on the airlineÃ¢â¬â¢s special service to the customers who frequently travel on the airline is a way to retain existing customers as well as attract new customers by word of mouth from existing and loyal customers.Usage rate is also another reason of purchase intention. For those individuals who are required to travel frequently on companyÃ¢â¬â¢s business or government official business will need a reliable airline that can accommodate to their needs and offer a fare that will save them cost and time. This market survey has been also conducted by secondary data analysis, focus group interview, and questionnaire survey in order to find consumers insights regarding purchasing, consuming and attitude towards airlines. Main highlights of the survey iincluded : ? What are attitudes toward low-cost carriers and full-service carriers? What would be the important factors to increase customer satisfaction, customer loyalty, and customer engagement? ? What shou ld be brand positioning of Nok Air in customersÃ¢â¬â¢ minds? ? What are the value-added things that customers looking for when they fly domestically? ? Is the domestic flight service price sensitive? ? Which channels do customers usually go when shopping for domestic flight? ? How would you recommend promotional mix for Nok Air? ? What should be the communication message and marketing campaign for Nok Air to create customer engagement? ? What are the promotional tools to be used for generating more sales?SITUATION ANALYSIS The changing demographics of travel have greatly dictated the target customers for Low-cost air carrier industry. After almost a decade of its initiation, Nok Air has observed some dramatic changes in the perception of Loc-cost air carriers and the fierce competition that exist in becoming the market leader in this industry. This section will detail the potential Target Market Characteristics of Nok Air with the focus on the market size, segment, share, growth, and trend. MARKET ANALYSIS Market Size: Thai domestic air travel market reached 13. million passengers in 2010 and expects an annual growth of approximately 5% over the next six years. This equivocates to approximately 17. 4 million passengers by the year 2017. In 2011, Nok Air projected that it had served about 4 million passengers or approximately 26% from the estimated 13. 8 million annual domestic air travelers for the year1. Market Segment: In order to determine the best market segment to describe individuals who fits the profile of LCC (Low-cost carrier) passengers, a build-up approach would be a suitable method of classification. This approach seeks to identify ssimilarities or common customer needs2.Key factors in defining consumer criteria for Nok Air are Profile, Psychological, and Bbehavioral. Segmentation of Nok Air passengers are individuals of both sex with the age range divisible in the range of 15-24, 25-34, 35-44, 44-54, and 55+. Occupation and level of income chara cteristics are generally individuals who are professionals, government officials, businessmen, sstudents, and employees in low-to-medium income group. These would be individuals who are motivated by benefits from travelling on Nok Air or the perceived valued attained, whether it is based on ticketing prices or overall value for money.Touch points and media used would be internet users as well as travel agents and ticketing counters and centers. Market Share The phenomenon of Low-cost carrier industry has changed the dimensions of air travel. The ticket price war was the key marketing strategy for these carriers and focusing on the basic elements or Ã¢â¬Å"no frillsÃ¢â¬ was the cost-cutting model to capture the segment whose primary objective was to commute from one destination to another safely. This swing in trend shifted the market share from the legacy carriers, as leisure passengers looked for cheaper alternatives.Despite the growing market of domestic air travel, FSC (full-s ervice carriers) are seeking ways to compete with its new rivals, by letting the free market economic model of price discrimination by demand and supply to dictate the ticket prices, along with sales promotion strategies that remind consumers of its brand and presence. Figure: 1 [pic] An analysis of The LCC Capacity Share (%) of total seats in Thailand indicates an increase year-on-year from 2010 Ã¢â¬â 2012, despite a decline from 2007-2009. These figures are encouraging indicators for those who seek to rofit by becoming a player in this market as there has been a rapid increase as well as the steady eating into the market shares of the FSCs. Currently, the two FSCs players are Thai Airways and Bangkok Airways, while Air Asia, Nok Air and Orient Thai are the three main LCCs in domestic travel. Figure: 2 Ã¢â¬â Thailand Domestic Air Market Share as of October 2011 [pic] Market Growth and Trends There has been a rapid expansion in the LCC and the trend shows no signs of a slow do wn as airlines are placing orders for new aircraft at an alarming rate.Within the Thai domestic airlines, two new players are emerging in the market. Thai Smile, a subsidiary of Thai Airways has launched services since July 2011 with four 174-seat A320 with an objective to operate a fleet of 11 A320 by end of 2015 3, and Thai Tiger Airways an alliance with Thai Airways and Tiger Airways, are expected to take a share of the lucrative Bangkok Ã¢â¬â Chieng Mai Ã¢â¬â Phuket routes will be announcing their launch soon. Current players such as Air Asia have nearly 300 aircraft on order and Bangkok Airways a fleet of 18 aircrafts that are renewed every five years.The key SES among Thai domestic tourists is the growing middle-class who has time, mearns and the inclination to travel. Domestic tourism has become an increasingly important component of the overall tourism mix and is an important role socially, economically, environmentally and culturally. The Tourism Authority of Thailand Ã¢â¬â¢s ppolicy of encouraging and motivating domestic tourism by providing incentives has been a key factor in the market. The TAT has also designed strategies to maintain the brand image and take advantage of emerging opportunities.Thailand has recorded an increase of 31% in tourism receipts in 2011 over 2010 with a total earning of 776 billion baht. The country recorded 19. 23 million international visitors in 2011. Figure 4 indicates the various regions of tourist arrivals to Thailand. Figure 4: International Tourist Arrival to Thailand Jan-Dec 2010 [pic] International tourist arrival does not specifically dictates the mearns of transport to other domestic destinations are commuted by LCCs, but it does provide a prospective on the target population sampling frame that Nok Air can serve.Strategies can be designed on destinations that an inbound tourist would most likely visit by understanding cultural and ethnic diversities, socio-economic status and purpose of visit to Thailan d of these tourists. Market Needs The primary purpose of an airline is to serve transportation needs. However, airlines cater to travelersÃ¢â¬â¢ need by fling domestic routes, short-haul services with conneactivity and transfers to other carriers via a network of hubs. Nok Air being a LCC does not provide frills and therefore only basic needs are fulfilled. However, this does not mean that quality and efficiency are neglected.Environmental Analysis The nature of the market is where a product and service offer from a supplier is subjected to evaluation and price valuation from the consumer such that fluctuations in demand and supply are adjusted to a point of equilibrium. With the LCC market, the key issue is how the airlines can keep to a low operating margin while maintaining itself over equilibrium to strive and grow. Economically, this is generally measured in the ability to keep itself in the Ã¢â¬Å"blackÃ¢â¬ while trying to become the market leader. Technology plays an imp ortant role in transforming this concept into a reality.Welfare maximization is the trend of this decade and the emergence of LCCs has had an impact on the socio-economic spending behavior. There are many factors in the macro-environment that Nok Air has to take into consideration when making decisions. A social and cultural, demographic, economic, technological, political, legal, regulatory, and ethical issue needs to be defined to understand the effect on the brandÃ¢â¬â¢s performance. Political factors: Earlier in 2011, the government had set up policies in developing the tourism industry. These involved development of infrastructure, safety, and hygiene.Restoration and development of natural, cultural, and historical sites while seeking to encourage investment by the private sector and local administration. The aim is to improve standards to make Thailand a world-class destination in the area of personnel standards and quality of service. Proactive marketing strategies in targe ting various groups both domestic and inbound with focus on quality tourist are pursued in the field of medical tourism, international meetings, and exhibitions. Waiving visa fees for visitors from ThailandÃ¢â¬â¢s FTA partners or those with trade and investment relations is one method of promoting this industry.Other government value adding policies are the promotion of tourism activities include nationÃ¢â¬â¢s bid to host international events and filming location support. Some laws and regulations have been revised to improve the effectiveness in safety and touristsÃ¢â¬â¢ exploitation counter-measures. In summary, the objective is to premote tourism including domestic by developing tourism and tourist destinations and ensuring travelersÃ¢â¬â¢ safety; support ecotourism, cultural tourism, medical tourism and spas with high quality and value addition.Economic factors: Although the Commercial BankÃ¢â¬â¢s MLR interest rates have been steady between 7% Ã¢â¬â 7. 85% per annum , the foreign exchange rate has undermined the progress of tourism in Thailand. As compared to the USD to THB in the past five years, there has been an average gradual appreciation of the Thai currency than others in the region. Economically, it is difficult to raise prices fin terms of foreign currency, and therefore somewhat uncompetitive in some areas of the tourism industry, for example hotel rates. Figure 5: For-ex [pic] The recent increase in minimum labor wages has resulted in higher inflation.Many smaller firms have opted to lay-off some employees that they believed possessed lower qualifications than others. However, the recent flooding was a major cause of economic slowdown and the government has implemented low financing and corporate tax holidays for SMEs that were affected by the disaster Social factors: Changing social trends can have an effect on the tourism industry. This is however predominant in the aspirations and expectations of travelers to and within Thailand. Thai society shares the perception that domestic tourism development is steadily improving, but hampered by red-tape management and bureaucratic problems.They perceive culture as a tourism product and environmental impact as a problem in which tourism industry has a social responsibility to decrease pollution. Economically, tourism is viewed positively in terms of national revenues and job creation, and modernizing society, but viewed inversely as a mearns of fostering a materialistic society5. Technological factors: Technology plays a vital role in promoting tourism worldwide. It is an efficient and effective way to reduce cost and improve quality via internet and social media network for the purpose of promotion and recruitment of potential clients.Accurate information about tour destinations, resources, and image can be Ã¢â¬Å"pushedÃ¢â¬ into cyberspace and provide a channel for attractive marketing mix strategies. Customer can then gain experience and information of the trip through planning and virtual tour at their convenience. Environmental factors: Environmental factors play an important part of ThailandÃ¢â¬â¢s tourism industry. Change in weather pattern has a sthrong impact especially during the rainy seasons. The effect of this was clearly visible during OctoberÃ¢â¬â¢s flooding disaster, which had one of the highest levels of tour cancellation in the nationÃ¢â¬â¢s history.Global warming has made it difficult to predict or forecast a peak-season for domestic tour and operators are well conscious and concerned about environmental issues. To enforce practices, the government has placed taxes on air travel and encourages the use of NGV/LPG as Ã¢â¬Å"cleanÃ¢â¬ fuel alternative on buses. Environmentally friendly products and processes are affecting demand patterns and creating business opportunities in the industry. Legal factors: ThailandÃ¢â¬â¢s Department of Civil Aviation is the government agency that has the obligations to premote, develo p, and regulate the nationÃ¢â¬â¢s civil aviation.The aims are to comply with international aviation standards and fulfill demands resulting in tourism promotion and national economic growth while promoting Thailand as the aviation hub of Southeast Asia. The roles and responsibilities include 1. Implementing Air Navigation Act 2. Promoting and Developing National Civil Aviation 3. Executing orderly civil aviation 4. Making airports under jurisdiction available for public 5. Coordination and cooperating with domestic and international organization. COMPETITION ANALYSISThe key competitors of Nok Air in the Domestic air travel market are Thai Airways (FSC), Bangkok Airways (FSC), Air Asia (LCC), and Orient Thai (LCC). There are other airlines that fly domestically such as Happy Air, Solar Air, and Thai Regional Air, but they are at an infancy stage of the competitive market of this industry. It is too optimistic to say that these new airlines are not of an immediate threat to Nok air, but their presence dictates the growing need for travel to more unexplored and unfamiliar destinations prove to be a selling point for some airlines and pose a potential competitive threat in the future.Thai Airways International Public Company Limited (TG) Ã¢â¬â Address: 89 Vibhavadi Rangsit Road, Bangkok 10900, Thailand. Phone: 66-2-545-1000 Fax: 66-2-512-2182 Website: www. thaiairways. com. Established in 1960 Thai Airways International Public Company Limited is ThailandÃ¢â¬â¢s national airline with both domestic and international routes including Asia, Europe, North America, Africa and South West Pacific. The airline provides transport as well as freight and mail services on all its destined flights. The company is a state owned enterprise which is controlled by the government and partly owned by the public7.Its key competitors in the domestic airline market are ranked as follows: 1. Thai Air Asia 2. Nok Air 3. Bangkok Airways 4. Orient Thai Airways Competitive Advantages: Thai Airways ranked as the low cost leadership with a huge customer base uses resources to innovate design operation which enable it to control its cost. Online growth has allowed Thai Airways to cater to a separate class of clients. Its intensive fleet of aircraft gives it an option to find the best value-to-cost in operating aircraft with relations to airport configurations. A sthrong management team keeps the operations running smoothly.A well trained and managed Cabin Staff that caters to meet customer satisfaction is a key advantage of the airline. Being the national carrier, Thai Airways enjoys the largest market share and therefore a sthrong loyal customer base8. Bangkok Airways Company Limited (PG) Ã¢â¬â Address: 99 Mu 14, Vibhavadirangsit Rd. , Chom Phon, Chatuchak, Bangkok 10900, Thailand. Phone 66-2- 2655678 Fax: 66-2-265-5522. Website: www. bangkokair. com . Established in 1968 Bangkok Airways was ThailandÃ¢â¬â¢s first private aviation company operated under the na me Ã¢â¬Å"Sahakol AirÃ¢â¬ .Initially, the airline provided charter services using a two engine 9-seater plane catering only to multinational corporations in Thailand. With the rapid growth of tourism and business investment, air transportation became an important mearns of transport. Bangkok Airways realized the potential and in 1986 began its operations as the countryÃ¢â¬â¢s first privately-owned domestic airlines to limited destinations such as Krabi, Korat, and Surin. Presently, it flies to 20 major routes covering nearly all major resort destinations in Thailand along with 8 international destinations.The airline has invested in building and maintaining its own privately-operated airports at Samui, Sukhothai, and Trat; providing Thailand with additional hubs and fulfilling the increasing demand of air traffic volume. 9 Its key competitors in the domestic airline market are ranked as follows: 1. Thai Airway 2. Thai Air Asia 3. Nok Air 4. Orient Thai Airways Competitive Advant ages: Bangkok Airways has great regional service including its own privately owned airports in various domestic destinations.Comparatively, it offers cheap fares on promotions with routes to popular vacation destinations in Thailand. Some routes of these routes are exclusive to Bangkok Airways, such as Samui. Bangkok Airways is also renowned for its unique boutique style in-flight service and have been awarded Ã¢â¬Å"Best Regional AirlineÃ¢â¬ five consecutive years. This is a good brand image for the airline. Thai Air Asia Company Limited (FD) Address: 89/170, 19th Floor Juthamard Boulevard, Vibhawadee Road, Talad Bangkhen, Laksi, Bangkok, Thailand. Phone: 662 315 9800 Fax: 662 315 9801. Website: www. irasia. com. Established in 2004 Thai Air Asia is a joint venture between Malaysian LCC Air Asia and ThailandÃ¢â¬â¢s Asia Aviation. It is truly a Low-Cost Carrier airline with a network of domestic and regional service tthroughout Thailand and Asia. It is known to be one of the mo st aggressive airlines with its marketing strategies based on online promotions to target price conscious consumers. Air Asia places a lot of importance on branding and its association with various and popular footballs teams in both domestic and international arena has proven to be a successful campaign.Its key competitors in the domestic airline market are ranked as follows: 1. Thai Airways 2. Nok Air 3. Bangkok Airways 4. Orient Thai Airway Competitive Advantages: Thai Air Asia has been able to keep a low cost in its operations based on the same principles and model of the mother flagship Air Asia. The marketing strategies are targeted at mass customers with one of the lowest air fares to any of its numerous destinations within this region. The efficiency of its workforce and multi-skilled staff has been a benchmark for other airlines to follow.This ranges from aircrew and ground staff, to the maintenance, operations and administrative staff. The single type fleet to service the customer has made it easier for Air Asia to maintain its aircraft. Online promotions and website maintenance with secure and direct access are key factors in keeping customer satisfied and loyal to the airline. Orient Thai Airways (PG) Address: 18 Ratchadapisek Road, Klongtoey, Bangkok 10110, Thailand Phone: 66-2-229 4260 Fax: 662-229-4278-9. Website: www. flyorientthai. om. Established in 1993 Based in Bangkok, Orient Thai Airlines operates scheduled International and Domestic flights and specializes in International charter flight around the worlds. It operates domestic flights with a fleet of McDonnell Douglas and Boeing 737 aircraft type with its regular destination from Bangkok to Chiang Mai, Chiang Rai, Phuket and Had Yai. Its key competitors in the domestic airline market are ranked as follows: 1. Thai Airways 2. Thai Air Asia 3. Nok Air 4. Bangkok Airway 5.Competitive Advantages: Orient Thai has very few competitive advantages other than the fact that it is one of the cheape st airlines to fly with and the routes that it flies to are relevant. PRODUCT OFFERING Nok Air offers air travel to various destinations around Thailand with ground support transportation Ã¢â¬Å"Fly-and-rideÃ¢â¬ to bordering countries as well as Ã¢â¬Å"Fly-and-ferryÃ¢â¬ to many seaside resorts. Most flights to major city destinations are flown by its regular Boeing 737 jets and ATR 72 turboprop aircraft.Nok-mini is a commuter airline that is a Sub-brand of Nok Air, but is owned and operated by Siam General Aviation, independent from Nok Air. It is however, a partnership and code sharing that has been beneficial to both companies where Nok-mini acts as a feeder route to beautiful small towns and low traffic routes. The land transport coach Service operated by Udon Keaw Tour (Thailand) and Trans Express Co Ltd. (Laos). Hi-speed Catamaran services are operated by Lomprayah High Speed Ferries Co. , Ltd. n Nakhon Si Thammarat and Surat Thani, while Coach and Hi-Speed Ferry Service operated by Tigerline Travel Co. ,Ltd in Trang. Nok Air not only provides air transportation and commuter service, but also a travel experience. Its affiliations with various hotels, resorts, entertainment venues, and financial institutions give Nok Air its Brand Value. Memberships and Fan Clubs provide a touch-point for existing and potential customers to be in contact with promotions, offers, and activities. One of the most popular media used is its website that offers and informs all current and forthcoming campaigns.Members also receive information via mobile phone SMS and MMS messages as a more personal and direct sales push marketing strategy. What Nok Air can add to its product offering is that it can change its aircraft interior to make the seats more comfortable with new configurations for better leg space. In-flight entertainment can be introduced along with a sense of Ã¢â¬Å"ThailandÃ¢â¬ by using traditional aromatic scent to create a pleasant environment in the cabin. Natural aromatic freshening scent has been internationally proven to have a relaxing effect.In-flight amenities can also add intrinsic value to the product where a passenger can take along the earphone (which is rather inexpensive) that has Nok AirÃ¢â¬â¢s logo on it as a present for themselves or for their loved ones. Route Map Figure 6: Nok Air [pic] SWOT ANALYSIS Ã¢â¬â NOK AIR A SWOT analysisÃ¢â¬âis a review of strengths, weaknesses, opportunities, and threatsÃ¢â¬âis a core requirement of any organization and essential to understand any industry. The volatile airline industry is no exception especially in the highly competitive Low-cost carriers (LCC) industry.The objective of each airline is to maximize their strengths and opportunities while minimizing their weaknesses despite ssimilarities of the business. Strengths Ã¢â¬â Internal origin helping to achieve organizational objectives 1. Higher number of distribution channels 2. Sthrong backup on financial, capital, and human resources 3. High level of employee quality available to the organization 4. Increasing geographical coverage in both domestic and international routes 5. Improving operational capabilities (in terms of efficiency) 6. Improving service quality 7.Brand Awareness 8. Effective in-flight space management Weakness Ã¢â¬â Internal origin harmful to achieve organizational objectives 1. Price on product offering 2. Bad cash flow problem arising from cost management 3. Poor financial performance / profitability 4. Low customer loyalty 5. USP (Unique Selling Proposition) Ã¢â¬â ssimilar for all LCC airlines 6. High degree of competition 7. High cost of capital 8. Low experience of management team Ã¢â¬â company is 8 years old 9. Low level of advertising Opportunities Ã¢â¬â External origin helping to achieve organizational objectives 1.Growth rate increasing by traveler with high number of booking rate 2. Government support open sky ppolicy 3. Higher Demand 4. Convenience a nd faster 5. Joint promotion 6. Government supports on TAT (Tourism Authority of Thailand) Threats Ã¢â¬â External origin harmful to achieve organizational objectives 1. Other governments support low cost airline in the country 2. Large number of competitors in the Market 3. Price war with promotion war 4. Long time booking (behavior change) Ã¢â¬â Pre-booked tickets on pricing tiers 5. Payment Ppolicy 6. Confirmation Process 7. Fuel cost increasing . Time to time increase in airline taxes 9. New domestic hub with less convenient flight connections (International and Domestic) MARKETING STRATEGY Mission To be the number one low-fare, high-value budget airline in both Thailand and Asia by being perceived by all who travel in Southeast Asia as affordable, yet offering with the best of Thai hospitality. To provide travelers with a point-to-point regional air service that is safe, reliable, convenient and true value-for-money through cost-effective operations with highest possible r eturns to shareholders.Develop and motivate our people to have initiative and be highly productive. Marketing Objectives Seeing potential in the international market, Nok AirÃ¢â¬â¢s marketing objectives for first quarter of 2013 is based on a business plan to launch flights from Bangkok Don Mueang Airport to China, as well as several other routes that are within three to four hour range from Bangkok. Having a significantly lower cost structure than competing airlines, Nok Air has aimed to compete more effectively against Thai Air Asia and other LCCs.Being Thai AirwayÃ¢â¬â¢s domestic LCC subsidiary, Nok Air has been able to fill the critical void in the Thai AirwayÃ¢â¬â¢s portfolio for the fast growing budget end of ThailandÃ¢â¬â¢s international market. This move will enable Nok Air to capture a sizable market share within the region, especially with the high demand for travel from China. Route extensions along with increase flight frequencies will enable the company to grow in the market as well as create a level of brand awareness in both the domestic and international market. In anticipation of this growth, Nok Air has procured new aircraft to its already existing fleet.Hiring only Ã¢â¬Å"beautiful girls with nice personalitiesÃ¢â¬ in their early 20s, budget airline Nok Air seeks to Ã¢â¬Å"rejuvenate brand imageÃ¢â¬ & Ã¢â¬Å"improve service efficiency. Ã¢â¬ With the current cabin crew age averaging only 26 years old, Nok Air is keeping with other airlines trend of recruiting fresh, young and good-looking faces to do the job. The objective is to cash in on the energy, enthusiasm and deducation that are normally associated with youth in order to drive service efficiency and project a better impression on passenger (Bangkok Post 8/9/2011).The impression is a dynamic lifestyle image that meets passengerÃ¢â¬â¢s expectations of being served by fresh, friendly, efficient staff. Financial Objectives Since its launch with an initial capital of THB5 00 million, Nok Air has not required any additional capital since its launch in 2004. Currently, it has approximately THB1. 5 billion in the bank. The airline has been profitable every year except for 2007 and 2008 massive fuel price hikes and falling domestic demand. However, the following year, it bounced back into surplus as conditions improved.In 2010, it turned a net profit of more than THB600 million and over the first three quarters of 2011 a profit of THB230 million despite continuing tribulations in the oil markets. The devastating floods that closed its home base at Don Mueang Airport in the last quarter of 2011 did have an impact on Nok Air, but it managed to reach a profit of THB400 million and projected revenue of THB6 billion, carrying about 4 million passengers by the yearÃ¢â¬â¢s end. Target Market There are various variables that a market research can assist in defining the right market segment or more likely a possible target customer of Nok Air.A classification s ystem of Demographic, Geographic, Psychographic, and Bbehavioral will enable the airline to narrow the scope and focus its resources to its target market satisfying their needs. DEMOGRAPHIC SEGMENTATION Demographic defines the population into groups with common variables, and targeting each of these groups to enhance the airlineÃ¢â¬â¢s performance. This can be further divided into: Gender- Nok Air has focused its marketing to both genders since it is difficult to segregate which one gender represent a larger share of the companyÃ¢â¬â¢s target market and hence both should be considered equally.Income Level- In developing pricing strategies for fares, Nok Air has to keep to its strategy of being a LCC (Low-cost carrier). This would serve best for those in the SES of C1, C2 and D classification of Social class. A strategic move to improve and provide convenient flight timing and routes to SES B could result in an increase of market share from FSC in terms of value-for-money. The cl assifications are based on the occupation of the head of the household. Grade |Social Class |Chief Income Earner's Occupation | |A |Upper Middle |Higher Managerial, Administrative Or Professional | |B |Middle |Intermediate Managerial, Administrative Or Professional | |C1 |Lower Middle |Supervisory Or Clerical And Junior Managerial, Administrative Or Professional | |C2 |Skilled Working |Skilled Manual Workers | |D |Working |Semi And Unskilled Manual Workers | |E |Those At The Lowest Levels Of |Casual Or Lowest Grade Workers, Pensioners And Others Who Depend On The Welfare | | |Subsistence |State For Their Income | Age- Based on the terms and conditions indicated for the purchase of an air ticket, the permissible age for passengers travelling chaperoned on a domestic flight on Nok air must be 16 years of age. It can be assumed that the age range of 15-55 would be best target market to focus the airlineÃ¢â¬â¢s promotional campaign on. Occupation- Nok AirÃ¢â¬â¢s passengers would gen erally be individuals who are professionals, government officials, businessmen, sstudents, and employees of a firm. However, the purpose of travel does not have a direct relationship with the occupation of these passengers.They may be travelling on a vacation, visiting relatives, making a pilgrimage, and other personal reasons rather than on a business or government reasons. Flight schedules and destinations would be the reason these passengers would seek importance in selecting the airline that they travel on. With Nok Air frequency and multi-destinations available, passengers have the options to select the Marital Status- The concept that Nok Air can market in this category is of the Honeymooning couples, or just married as well as for those who are married and do wish to enjoy a romantic getaway. As for those who are single, Nok Air can focus on adventure or functional aspects. The strategies would be to seek a market in eco-tourism, and sight-seeing.However, whether single or ma rried, the objective is to create a positive perception of Nok Air for all segments as this factor is linked to the psychological aspects and income status of an individual. GEOGRAPHIC SEGMENTATION Viewing from its extensive network of 20 destinations available on Nok AirÃ¢â¬â¢s routes, it has access to a population where other airlines in the same category do not. Availability and frequency to destinations allows Nok Air to hold a competitive advantage over other airlines. Since Nok Air is involved in the business of transporting passengers from one geographical location to another, this segmentation plays a vital role in its marketing strategies. PassengerÃ¢â¬â¢s dependency and demand for Nok AirÃ¢â¬â¢s service is critical to its development. Its success in strategically locating its hubs t various domestic destinations in Thailand has motivated Nok Air to expand to other areas in Asia. PSYCHOGRAPHIC SEGMENTATION Targeting a certain group within a population base on their li festyle, activities and interest is the focus of this segment. The importance is in understanding consumer buying behavior by referring to their AIO (Activities, interest, and opinion). Nok AirÃ¢â¬â¢s website is one of the medium use in gathering views and information to analyze consumer behaviors of its consumers. Some factors that help define the population on psychographic segmentation where Nok Air has emphasized their resources on are: Lifestyle Ã¢â¬âÃ The Ã¢â¬Å"Check-in of Your ChoiceÃ¢â¬ program allows passengers a check in process that best fits their lifestyle.The options available are: Airport Check-in: Passengers can check-in their baggage and get their boarding pass at the airport counters. Telephone Check-in: Passengers can call in on a hotline 1318 and collect their boarding pass at the counter. This allows them to arrive just 30 minutes before departure therefore suitable for those who are pressed on time. However, the drawback is that they cannot check-in their baggage. Web Check-in: A personalized method of allowing the passengers who are Nok Fan Club members to log in and select their choice of seats and options offered on the airlineÃ¢â¬â¢s website. Boarding pass can be collected at the airlineÃ¢â¬â¢s counter in the airportMobile Check-in: Ssimilar to the online format where the passenger can use an application on their mobile phone to select a preferred seat and check-in. Boarding pass can be collected at the airport. Check and Shop: Is a unique format only available at Chiang Mai. The process allows you to collect your boarding pass at Chiang Mai Central Airport Plaza, 1 hour (2 hours maximum) prior to the departure. Nok Air will provide transfer service between Chiang Mai Central Airport Plaza and Chiang Mai International Airport 30 minutes prior to the departure for boarding. Activities interests and opinions (AIO) Ã¢â¬âÃ A subset of lifestyle, activities interests and opinions also affect consumer buying behavior.Nok Air Fan Club Privilege is a holistic approach to understand the consumerÃ¢â¬â¢s AIO by offering a link to Nok Community through social networking sites such as Facebook and Twitter, as well as on mobile link via Apple Apps and Android. Here loyal customers can be involved in the activities and share common interest and opinions in the community. Values attitudes and lifestyle Ã¢â¬âÃ Another concept which is a subset of the lifestyle segment is values attitudes and lifestyles classifying individual into the VALS framework. Nok Air can understand individual passenger profile by determining what these individuals do with the resources they had at their disposal as well as the amount of primary innovation they could accept or create.Information collected by research on passengers can help the airline design and implement new strategies in the future. BEHAVIORAL SEGMENTATION Bbehavioral segmentation divides a population based on their behavior, the way the population respond to, use or know of a product. ConsumersÃ¢â¬â¢ decision making are base on factors they take into consideration before purchasing a ticket, thus these decisions are affected by their behaviors. The reasons for purchasing a ticket can be buying for occasions such as travelling during Songkran, and New YearÃ¢â¬â¢s holidays. Another reason can be for benefit sought such as travelling for the purpose of commuting from one location to another.The selection may be based on the marketing mix being offered or a hedonic one. Loyalty to the Nok Air brand is based on the airlineÃ¢â¬â¢s special service to the customers who frequently travel on the airline is a way to retain existing customers as well as attract new customers by word of mouth from existing and loyal customers. Usage rate is also another reason of purchase intention. For those individuals who are required to travel frequently on companyÃ¢â¬â¢s business or government official business will need a reliable airline that can accom modate to their needs and offer a fare that will save them cost and time. This is more in line with wholesale purchasing and diverging efforts to meet customerÃ¢â¬â¢s demand.In line with this, Nok Air offers a Corporate customer service whereby the benefits includes fixed fares, change fee waived for change in name or date, no service fees, payment after booking is made, and a dedicated corporate hotline. The objective is to gain a larger market share from a targeted market that comprises of both normal LCC travelers, whether from existing users of the airlines or from competitive airlines, and potential from alternative transportation modes such as trains, buses, and vans that are common mearns form commuting to other parts of Thailand. Sales and marketing strategies especially relating to price offers are key factors in capturing additional passengers. POSITIONINGIn the term positioning for Nok Air, it refers to the customerÃ¢â¬â¢s perception of a service in relation to its co mpetitors in the domestic airline market. Current market position of Nok Air is that it is a no frills airline providing air transportation of passenger to various destinations within Thailand. In this respect the terms of Ã¢â¬Å"No-frillsÃ¢â¬ is largely interpreted as an airline offers low fares but eliminate all non Ã¢â¬â essential services, such as complimentary drinks snacks, in Ã¢â¬â flight entertainment systems, and different class of seating. They operate by using limited or ssimilar types of aircrafts to keep maintenance low and fly out of remote airports to cut overheads.The interior of these aircrafts are fitted with minimum comfort and generally carry advertising inside the cabin to generate revenues. Additional fees are imposed for luggage and other amenities. In order to understand passengerÃ¢â¬â¢s perception of Nok Air in relation to its competitors, a perceptual mapping of perceive value analysis between service quality and price relationship is modeled. Th ere are three major competitors of Nok Air, namely Thai Airways, Thai Air Asia, and Orient Thai Airways. Thai Airways Ã¢â¬â Service quality is superior to that of Nok Air because of its status of being a national carrier of Thailand and is actually a FSC (Full service carrier) airline. However, they are non-competitive in terms of pricing.Thai Air Asia Ã¢â¬â There are some distinctive advantage in service offered to passengers by Thai Air Asia in terms of optimizing call centers, touch points, and efficient online websites. The influence from the Air Asia core brand adds on to value in terms of human resource management and operational management. However, the pricing strategies are unpredictable and ambiguous at times. Orient Thai Ã¢â¬â The airlineÃ¢â¬â¢s safety and service records are inferior among all. Despite their efforts to improve their image, the airline struggles to maintain its operations and have access to limited routes. However, their commitment to improveme nt has been a key factor sustaining its presence in the market coupled with one of the lowest airfares on domestic routes offered to major destinations.Nok AirÃ¢â¬â¢s direct competitors are faced with the same elements in keeping cost low and generate enough profit by management and planning strategies. By analyzing its value chain, Nok Air can increase its margins on fares by managing its primary and support activities. [pic] Support Activities Ã¢â¬ ¢ Firm Infrastructure: Focus on improving Accounting, Finance, Legal, and General Management within the firm. Ã¢â¬ ¢ Human Resource Management: Recruitment, Pilot Training, and Cabin Crew Training. Ã¢â¬ ¢ Technology Improvement: E-commerce ticketing sites having more international languages, In-flight system operating service with infomercials and music. An improvement at the airport ground base with touch points flight scheduling system to inform passengers of the flights departures and arrival. Procurement of Resources: Aircraft acquisition that would best serve the clientÃ¢â¬â¢s needs while maintaining operational cost. Primary Activities Inbound logistics: This involves aircraft scheduling to depart and arrive at prime time where passengers can conveniently optimize their stay at a destination. Seats on any particular flight are perishable resource. Yield management allows the airline to sell its seats on flight to consumers optimizing it to a full load capacity on all flights. Route selection is another factor that will allow Nok Air to capitalize on a Ã¢â¬Å"first mover advantageÃ¢â¬ and become the market leader in that geographical area. Operations Ã¢â¬â The ground staff at various hubs are vital to Nok AirÃ¢â¬â¢s operations.Aircraft operations, ticketing, gate operations, and baggage handling efficiencies can give the airline a competitive advantage in turning the aircraft around on its next scheduled flight. One aspect observed is the disembarkation of passengers, most of who are generally in a hurry to get off the flight once the plane stops. Managing the planeÃ¢â¬â¢s exit doors to disembark passengers are some ways to gain valuable customer satisfaction. While onboard, the flight attendantÃ¢â¬â¢s positive attitude and behavior can add value to the brand as they are brand ambassadors of the airline. Outbound Logistics: Flight connection to destination via its network of alliances such as Nok Mini and other modes of transport such as land and sea, can add and impression in service value.Also an effective baggage system of loading and off-loading displays effectiveness in operations of the airline. Marketing and Sales: Promotion and advertising are key factors in push strategies to motivate prospects to the airline. Nok AirÃ¢â¬â¢s campaigns involve mobile marketing, online marketing, billboards, print media advertising as well as Television Advertising. These multi-channels of media usage allow Nok Air to reach a large number of audiences in order to capture atte ntion to its promotions on offer and leave an impression that salience to the mind. Service: Extended service beyond arrival at the airport hub of Nok Air such as affiliations with car rentals and hotel accommodations.The airline can work in conjunction with these firms on barter case basis, whereby car rental rates and hotel room rates discounts offered for passengers can be offset by airfares discounts for executives and staff of these affiliated firms. Credits can be accumulated on Ã¢â¬Å"pointsÃ¢â¬ system and exchange for transactions such as transportation and stay-over for air crew and airline staff. A perceptual mapping illustrates the position of Nok Air in comparison to its competitors. [pic] MARKETING MIX PRODUCT / SERVICE Ã¢â¬â Nok Air provides air transportation services to 20 domestic destinations in Thailand. The main airport hub is at Don Mueang Bangkok Airport. Its destinations are: Bangkok (Don Mueang) Ã¢â¬â Chiang Mai, Chiang Rai, Hat Yai, Loei *, Mae Sot *,Nakhon Phanom, Nakhon Si Thammarat, Nan *, Phitsanulok, Phrae *, Phuket, Roi Et *, Sakon Nakhon, Surat Thani, Trang, Ubon Ratchathani, and Udon Thani Chiang Mai Ã¢â¬â Phitsanulok, Mae Hong Son, Udon Thani**, and Mae Sot* * Operated with aircraft chartered from Siam General Aviation (Nok Mini) ** Code shared flights operated by Siam General Aviation (Nok Mini) Tangible Clues Ã¢â¬â since service is intangible and difficult to sell, marketers can at best convey reassurance and quality to its customers. For Nok Air, transportation is its core product. The service it provides that serves as tangible clues are the airlineÃ¢â¬â¢s physical facilities and the demeanor of its staff.To distinguish itself from its competitors, the airline can provided several tangible clues such as food/beverage, magazines, staff uniforms, logos, color and design of the aircraft, and flight bookings. Service Ã¢â¬â there are two types of services involved in Nok AirÃ¢â¬â¢s operations being ground services and in-flight services. Convenient airport with car parking facilities, transport to the airport, efficient baggage checking, and efficient service at reservation counters are some of the factors that defines on-the-ground services. These attributes are primary touch points where passengerÃ¢â¬â¢s initial perception of the airlines are conceived and relates back to the brand equity of Nok Air. Once inside the aircraft, the airhostesses are the brand ambassadors of the airline.Nok AirÃ¢â¬â¢s well trained flight attendants have the responsibility of providing polite, warm and courteous service to its passengers. This momentum is transitioned to the representatives at the baggage counter, and Nok AirÃ¢â¬â¢s passenger assistance counters as an augmented product/service to develop customer loyalty towards the brand. PRICING Ã¢â¬â Based on the SES of the passengers, pricing plays a vital role of Nok AirÃ¢â¬â¢s marketing strategy, since the airline bases its image by cla ssification of being a Ã¢â¬Å"Low-cost carrierÃ¢â¬ and is judged whether the product/service offered is fairly priced. Thai Airways band image alone is sufficient to justify its premium pricing base on seating Ã¢â¬Å"classÃ¢â¬ on the air fares.Whereas, other airlines like Thai Air Asia, Orient Thai, and Nok Air all identify themselves as Cheap-value pricing or even Low-cost pricing, but rather project themselves as Value-for-money pricing airlines. The intention of value for money pricing is to charge an average price for the fare and emphasize excellent value for money on the fare. This establishes a reputation and enables the airline to achieve good levels of profit margin. However, during a certain period, the intrinsic concept is to undercut the competition and prices are used as a tool to attract passengers to purchase based on seasons. The current world economic crisis and the recent flooding in 2011 have had an impact on the local economy.All airlines are competing to s et prices at competitively low levels to attract customers. Nok AirÃ¢â¬â¢s strategies are in line with the basic pricing models of LCC. These cost cutting measures comprises of: High aircraft utilization Ã¢â¬â Keep aircraft flying commercially as much as possible and at the fastest turnaround time as possible. Airline makes money when its aircraft is flying and not parked on the ground. No frills Ã¢â¬â Any and all luxury items and services are considered frills and that the airlines by rendering a fee to the airline, the passenger will only then have access to these items. They range from food and beverage, seating, paperless ticketing, non-refundable ppolicy, and no loyalty program.Streamline operations Ã¢â¬â includes limited types of aircraft used so that there is specialization in the pilot, crew, and ground operations. Single class seating on all flights and Standard operating procedures are ensured to create homogeneity of service. Most of the prices offered by Nok A ir are based on the pricing tiers structure. This structure is a time value relationship for seats. The first few tiers are target to value conscious passengers looking for extremely cheap tickets by booking early. The mid-tier passengers are those who book moderately early but pay a higher price and the top tiers are the passengers who pay the most because they purchase the ticket at the last minute.PLACE Ã¢â¬â There are four method of distributing airline tickets: Consolidation Ã¢â¬â sales of ticket at airline counters Tour Operators/Travel Agents Ã¢â¬â customers approach their travel agents to book tickets for them. The tour operators take a commission from the airline. Affiliated with companies Ã¢â¬â Airlines gets affiliated with companies on corporate fares and provides a discount on the bulk buying Direct Sales Ã¢â¬â through home lease systems which are telephone, fax, emails and online booking. LCC Airlines keep their distribution system simple as possible and this is possible with the use of internet technology which can be remotely operated even at the most deprived of locations.PROMOTIONAL MIX Ã¢â¬â Since consumers have become aware of the competition among LCCs, they anticipate and appreciate the vvariety of marketing efforts that are in place to entice them to use the specific airlineÃ¢â¬â¢s service. In the times of credit crunches, the airlines seek ways to be most efficient in saving cost while eliciting the most from the IMC programs they have to optimize outcomes. There are numerous ways that Nok Air can reach these consumers, and some of the most common ways are: Advertising Ã¢â¬â Creative advertising campaigns are the most common way to get the message and promotions out to a large audience. Telecast and print media are important channels for promoting the air business.Since advertising is expensive, the marketer needs to be mindful of the timing and opportunities when it arrives. Adverting during peak seasons can attra ct potential client to switch to Nok Air, and the airline have to select appropriate theme for the advertisement; for example beach getaway destinations for the summer season. Publicity Ã¢â¬â This process of persuasive communication where the public relations officer provide the media people with information of the airlineÃ¢â¬â¢s promotion and set up a press conference, dinners, meetings, and get together, to gain wide spread telecasting through news and promotional channels. The objective is to get favorable news of the airline.Sales promotion Ã¢â¬â By proving additional incentives to travel agents and tour operators who are the front line of Nok AirÃ¢â¬â¢s sales promotional effort, the airlineÃ¢â¬â¢s campaigns are focused and on target with the right segment. This direct communication allows the consumer to interact with the premoters and get valuable information about the offers to these individuals to persuade in decision making process. The air ticketing counter is another channel where the airlineÃ¢â¬â¢s own personal can motivate the consumer to pick up on the offer before purchase. The value added promotion can be in the form of alliance with Nok Mini, Hotels, Banks, Credit Card Firms, and Car Rentals. Word of Mouth Ã¢â¬â Satisfied customers are the best premoters of the brand. They act as opinion leaders and inform the merits of the airlines to their peers and associates.Nok AirÃ¢â¬â¢s best and most reliable promotional strategy would be to keep customers loyal to the airline and should design ways to reward them for their referrals. PEOPLE Ã¢â¬â In this industry, the airline staff comes in contact with the customers in the course of production and consumption of service. The duties of the Human Resource department of Nok Air to select, provide training, and motivate its employees since these employees are ambassadors of the airline. Their initiative, competence, responsiveness, problem solving ability, caring attitude, and goodwi ll are the impressions that create customer satisfaction to the airline. The air stewards are the people who are in contact with the customers.Their physical presence reflects the airline image to the customers although it varies in degrees and the nature of service. The passengers expect a pleasant and polite service from these individuals who are in high contact with them and therefore their appearance plays a tangible dimension of quality. The air-crew such as the pilots possesses technical attributes in operating the aircraft and safe journey. Another ancillary service are the travel agents, tour operators, and sales counter personnel who help create the service of exchange but not in direct part of the service. There are without a doubt other employees and staff of the airline that makes the operation and management efficient and effective. It is essential to have the right people on the right job.Inspiration and motivation for these employees are critical for the organization to operate in this highly competitive environment and they their loyalty to Nok Air is an asset to the airline. PROCESS Ã¢â¬â Is the flow of service from the decision makers to the ultimate buyers. This is the involvement of channels, front line staff, travel agency offices, and tour operators. The process begins from the reservation of seats by mearns available to consumers such as telephone, internet, or personal booking till the minute they depart the airport. In some instance, the post-purchase service is involved. The process starts with information in the reservation system and managed via a large network of computers that allows the reservation to be instantaneously monitored and confirmed as required in the system.The terms of the booking is also indicated so that the passengers are aware of the limitations and conditions of the ticket as well as options and benefits iincluded in the purchase such as exemptions of cancellation fee and changes in seat reserved. Facilities at the airport such as check-in counters, flight information, and baggage handling helps to contribute perceived value in quality serviced that transfers to customer satisfaction. While in the aircraft, satisfying meals and entertainment along with amenities distributed are part of the total process in delivering quality service and increasing brand equity. PHYSICAL EVIDENCE Ã¢â¬â Is the point where service is delivered and interactions occur.The aircraft itself as well as the in-flight food are physical evidence of the airline service. This is experienced in the ways the airline configures the seats so that passengers can experience a comfortable flight although the category of the airline is that of LCC. While on the ground, booking office, ticketing counters and even the aircraft when parked, can create a good impression as a physical evidence of Nok Air. The overall designing of the booking office, the check-in counter, the domestic lounge, and the aircraft exterior appearanc e is used to trigger the customerÃ¢â¬â¢s experience of Nok Air. If the experience is a favorable one, the brand benefits by association to these physical environment.Don Mueang Airport is the base airport of Nok Air despite the fact that its BangkokÃ¢â¬â¢s secondary airport. However, Don Mueang airport is cheaper than the main airport at Suwarnabhumi and are generally less congested therefore making the turnaround time lots shorter. Flight transfer service is not offered at Don Mueang and Nok Air can only offer advice to passengers seeking to board a connecting flight to board a shuttle bus, catch a taxi, or have someone pick them and drop off at Suwarnabhumi International Airport. Nok Air also has acquired an area in Don Mueang Airport for a playground for Ã¢â¬Å"KidsÃ¢â¬ as a place to entertain them before boarding the aircraft.