The Effects Of Alcohol On The Human Body - 826 Words

The Impact of Alcohol on the Human Body Alcohol is a dangerous substance that deteriorates the human body if consumed on a regular basis. Even if a person is not a heavy drinker, their body still go through changes when they drink alcohol (NIH, 2010). Alcoholic beverages are an extremely toxic substance that affects one physical wellness. The National Institute on Alcohol Abuse and Alcoholism known as NIH, discusses how alcoholic beverages affects a person’s brain, heart, and liver. Also, the NIH explains how alcohol abuse can lead to cancer in the mouth, esophagus, breast, liver, pharynx, and larynx. It has been noted that alcohol abuse can cause the immune system of a person to weaken (NIH, 2010). Various research has been conducted in order to determine which parts of the brain is impacted because of alcohol consumption (NIH, 2010). According to NIH, the cerebellum, limbic system, and the cerebral cortex are the three areas of the brain that are most affected by alcohol. The cerebellum is the area of the human brain that controls a person’s coordination. When a person is intoxicated, damage to the cerebellum causes loss in balance and emotional response is altered (NIH, 2010). In addition, the limbic system of the brain is responsible to store a person’s memory, yet it is also greatly affected when alcohol is consumed. Furthermore, the cerebral cortex is the area of the brain that gives a human the ability to think, behave intelligently, and interact socially. When aShow MoreRelatedThe Effects of Alcohol on the Human Body1420 Words   |  6 PagesThe effects of Alcohol on the Human Body Name: Institution: Introduction Today, alcohol is one of the most common substances that people abuse. It is an addictive drink that has become a popular way of having a good time or relaxing in social gatherings. It is among the most commonly used psychoactive drugs. Alcohol is a popular social phenomenon, yet most societies forget its effects on their bodies. 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This study helps further the knowledge ofRead MoreThe Effects Of Alcohol On The Human Body1292 Words   |  6 PagesAggression-Related Alcohol Expectancies in Explaining the Link between Alcohol and Violent Behavior† They state that, â€Å"As Lang (19) observes, expectations and tolerance of deviance in those under the influence of alcohol should increase the likelihood of a po sitive correlation between drinking and aggression† (Lening, Welte, and Wieczorek 466). They inform us that people who drink alcohol are likely to increase their aggression which may be triggered while the consumption of alcohol. Although peopleRead MoreEffects of Alcohol Abuse on the Human Body1919 Words   |  8 Pagesï » ¿Introduction The effects of alcohol on the human body are well documented. Researchers have over time demonstrated that excessive consumption of alcohol, what is herein referred to as alcohol abuse, does adversely affect the human body. In this text, I define the term alcohol abuse and examine the effects excessive consumption of alcohol has on the human body. What is Alcohol Abuse? It is important to note from the onset that the term alcohol abuse does not have an assigned definition. WhileRead MoreHow Do Drugs and Alcohol Affect You1495 Words   |  6 PagesDrugs and Alcohol Affect You Sarah Tate Kaplan University-Omaha CJ411 Drugs and Alcohol May 15, 2012 Kerry Neumann Drugs and alcohol can cause short and long term damage to the human body. People that abuse drugs and alcohol may not be aware of the damage they are doing to their bodies. There are also psychological effects that drugs and alcohol can do to the human mind. These psychological effects can and may be permanent depending on the drug used and prolonged use of drugs and alcohol. HereRead MorePsychoactive Drugs : The Single Convention On Narcotic Drugs1587 Words   |  7 Pagesbecause most psychoactive drugs have several effects on the psychological and physical activity of the body, depending on the dose and duration of use.] The use of psychoactive drugs in our society is a very important problem, most of them have a negative effect on the human body and cause psychological and physical dependence of Alcohol: An organic substance formed when a hydroxyl group is substituted for a hydrogen atom in a hydrocarbon. The type of alcohol used in alcoholic beverages, ethanol, derivesRead MoreEffects of Alcohol on Coordination Essay examples1283 Words   |  6 Pagesï » ¿BIO103 Environmental Biology – Effects of Alcohol on Human Coordination Introduction: Alcohol is known to produce many chronic abnormalities that are attributable to parietal lobe dysfunction. The self becomes aware of the body being a distant object but it feels a strange attachment feeling (Miller et al, 1991). Considerable laboratory research indicates that different levels of alcohol consumption contributes to overall behavioural and cognitive functions and therefore the reason for carrying

Racial Profiling Is A Central Issue Economically Essay

Lights! Camera! Judgement! In today’s world, racial profiling has been a central issue economically. These types of problem can be spotted anywhere to whether we see it or not. It is hard to believe racial profiling is one point citizens can never get enough of which makes things so conflicted and leads to a big mess. That is one way to how maybe war can create between people who are innocent and others who is racist even though they say they â€Å"are not†. Ever since racial profiling started in the mid 1900’s never stopped. It is hard to put an end to it but people has their own aspects of it which I do not blame them but makes them racist. People may fool around here and there but this is a serious issue happening globally. From social media to the real life thing can lead to violence and making a severe economic impact. I, myself faced something like this when I just wanted to look at something myself can and cannot afford, then later received a comment and body language which I will never forget. In the early fall September of 2014, I remember walking in this store that is one of the biggest names anyone can name which is Versace. Versace is a well-known Italian fashion company that you can see from well-known celebrities wearing down on the red carpet for award shows or down the streets of making an outfit statement. Going inside the store is golden which has a mix of vibrant color that you feel like a movie star while paparazzi flashing you drastically.Show MoreRelatedThe Battle Of The Confederate Flag1208 Words   |  5 PagesThe debate over the recent mass shooting in Charleston, South Carolina has sparked a controversy involving the presence of the Confederate flag. Apparently, there is a common perception among Democrats that the Confederates are associated with racial crime and hate in America. The suspect behind the shooting in Charleston has confessed that he acted about the idea of white supremacy in the South. A large sect ion of the American population agrees the flag is a symbol of racism since it was establishedRead MoreRacial Profiling : A Big Problem1601 Words   |  7 PagesRacial Profiling Racism has been a big problem in the U.S. for all races for a very long time and continues to be a problem to this day,. Racism has been a big part in U.S. history and has changed over time, some of these races were African Americans, American Indians, and Mexican Americans, for American Indians it was how they were treated wrong socially and economically. Racism has been around since the beginning of civilization and was a big deal. During the times of the Old TestamentRead MoreThe Novel Southland By Frank Sakai And Curtis Martin1545 Words   |  7 Pagesmurder unknown story taking place in Los Angeles between the 40 s, and 90 s at a period when racism and discrimination were at the all time high. Revoyr’s features various historical references were taking place in Los Angeles’s past related to racial issues and uses some character interactions to drive these points home. Frank Sakai and Curtis Martin are two main characters whose life is prompted by the racism in the Los Angeles neighborhoods. Stylistically, Revoyr’s deliberate prose permits readersRead MoreRacism in America3527 Words   |  15 Pageson America new racial views and violence began to surface targeting Arabs and people of Middle East descent. Latinos has now become an immediate target of racism due to the fear of taking jobs away from Americans. With the selection of Barrack Obama as president, most Americans believed that the nation was entering a color-blind society and racial healing, but that did not eliminate racism in America it only intensified it. In order for America to unite on the issue of racism, racial healing is importantRead MoreThe Law Enforcement Of Japan2852 Words   |  12 Pagesand present a meticulous understanding of law enforcement in Japan as a whole. This paper will highlight the following: provide an analysis of the history, structure and organization of the Japanese system, the education and training requirements, issues being encountered regarding law enforcement, and the Japanese system that is being used currently. History of Law Enforcement in Japan The Japanese law enforcement system became to be one of the most idolized police systems used today. Japan’s uniqueRead MoreUnions and Collective Bargaining/Discrimination in the Workplace3430 Words   |  14 Pagesformation of a union, workers can create resources and seek out benefits with much more success and efficiency than if they sought these advantages individually. From a management standpoint, desires for/against union formation remains a controversial issue. These principles are discussed in the materials that follow. Employees must recognize the importance of uniting and its effects on managerial oversight. Early labor movements of the 1880s began when working conditions were unbearable or evenRead MoreRacism And Its Effects On Society2136 Words   |  9 Pageseven involved in just due to the color of their skin. This is known as racial formation and is fairly common in today’s society. There have been many events, especially as of recent, that have made it clear that racism is still alive and well in today’s culture. After several accused racial incidents involving police officers, news and social media have focused attention on an unfortunate and so far unresolvable issue of racial inequality in the United States. Public discussions of events like theRead MoreReview Of Anna Deavere Smith s Twilight Essay2407 Words   |  10 Pagesbrilliant work of theater. One New York Times reviewer, David Richards, praised her performance saying, She does people s souls.[3] Anna Deavere Smith s play Twilight helps illuminate the thoughts and feelings of many diverse perspectives behind the racial tensions, the perceived police brutality, and the lack of leadership for greatly needed urban renewal. Combined with historical research, Twilight provides a meaningful examination of the underlying causes of the Los Angeles riots. A longer historicalRead MoreEssay on The Imp act of Latin American Immigration on America1553 Words   |  7 Pagesstart new lives and take advantage of the capitalistic, entrepreneurial system. 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Accounting for Managers IAS 36–Impairment

Question: Describe about the Accounting for Managers for IAS 36Impairment. Answer: 1: Existing sales Particulars Note Details Current Sales Existing Sales (A) Units Per annum 20,000 Estimated Sales (B) Units Beginning 3 months 6,000 Estimated Sales (C) Units Remaining Period 14,000 Sales per/unit (D) $ Beginning 3 months 130 Sales per/unit (E) $ Remaining Period 130 Variable manufacturing cost per/unit (F) $ Provided 50 Variable selling and administrative cost per/unit (G) $ Provided 30 Total sales (G) $ [(B) x (D) + (C) x (E)] 2600000 Total variable manufacturing cost (H) $ [(A) x (F)] 1000000 Total selling and administrative cost (I) $ [(A) x (G)] 600000 Contribution (J) $ [(G) - (H) - (I)] 1000000 Fixed manufacturing cost (K) $ Provided 4,00,000 Fixed selling and administrative cost/unit (L) $ Provided 3,00,000 Advertising and promotion cost (M) $ Provided 0 Profit $ [(J) - (K)- (L) - (M)] 3,00,000 As per Rossi Proposal Particulars Note Details Rossi Proposal Existing Sales (A) Units Per annum 20,000 Estimated Sales (B) Units Beginning 3 months 6,000 Estimated Sales (C) Units Remaining Period 14,000 Sales per/unit (D) ($) Beginning 3 months 140 Sales per/unit (E) Remaining Period 140 Variable manufacturing cost per/unit (F) Provided 50 Variable selling and administrative cost per/unit (G) Provided 30 Total sales (G) [(B) x (D) + (C) x (E)] 2800000 Total variable manufacturing cost (H) [(A) x (F)] 1000000 Total selling and administrative cost (I) [(A) x (G)] 600000 Contribution (J) [(G) - (H) - (I)] 1200000 Fixed manufacturing cost (K) Provided 4,00,000 Fixed selling and administrative cost/unit (L) Provided 3,00,000 Advertising and promotion cost (M) Provided 1,25,000 Profit [(J) - (K)- (L) - (M)] 3,75,000 In consideration to the above calculation it should be noted that if 20,000 units are produced and the variable cost standing derived from the manufacturing and selling overhead is $12,00,000. According to the Rossis proposal of increasing the price by $10 would ultimately, lead to higher sales is entirely dependent upon the administrative expenses. However, the advertising and sales promotion cost of 125,000 would ultimately lead to fall in the profitability. Advertising and promotion is considered as the additional marketing cost, which either can attract new customers or might affect the estimated net profitability. As per Tom Tune Proposal Particulars Note Details Tom Proposal Existing Sales (A) Units Per annum 25000 Estimated Sales (B) Units Beginning 3 months 6,000 Estimated Sales (C) Units Remaining Period 19,000 Sales per/unit (D) $ Beginning 3 months 130 Sales per/unit (E) $ Remaining Period 130 Variable manufacturing cost per/unit (F) $ Provided 55 Variable selling and administrative cost per/unit (G) $ Provided 30 Total sales (G) $ [(B) x (D) + (C) x (E)] 3250000 Total variable manufacturing cost (H) $ [(A) x (F)] 1375000 Total selling and administrative cost (I) $ [(A) x (G)] 750000 Contribution (J) $ [(G) - (H) - (I)] 1125000 Fixed manufacturing cost (K) $ Provided 4,00,000 Fixed selling and administrative cost/unit (L) $ Provided 3,00,000 Advertising and promotion cost (M) $ Provided 50,000 Profit $ [(J) - (K)- (L) - (M)] 3,75,000 According to the proposal proposed by Tom, he predicts an estimated sales of 25,000 units with overall variable manufacturing cost of $11,25,000. Tom proposal includes an advertising and promotional cost of $50,000 however, there does not exists any considerable amount of change in profit. The contribution margin is lower than the Rossis proposal however, lower advertising and sales promotion cost is beneficial for the proposed strategy as there is lower risk of failure out of loss. As per Mary Watson Proposal Particulars Note Details Mary Proposal Existing Sales (A) Units Per annum 24000 Estimated Sales (B) Units Beginning 3 months 10,000 Estimated Sales (C) Units Remaining Period 14,000 Sales per/unit (D) $ Beginning 3 months 120 Sales per/unit (E) $ Remaining Period 130 Variable manufacturing cost per/unit (F) $ Provided 50 Variable selling and administrative cost per/unit (G) $ Provided 30 Total sales (G) $ [(B) x (D) + (C) x (E)] 3020000 Total variable manufacturing cost (H) $ [(A) x (F)] 1200000 Total selling and administrative cost (I) $ [(A) x (G)] 720000 Contribution (J) $ [(G) - (H) - (I)] 1100000 Fixed manufacturing cost (K) $ Provided 4,00,000 Fixed selling and administrative cost/unit (L) $ Provided 3,00,000 Advertising and promotion cost (M) $ Provided 40,000 Profit $ [(J) - (K)- (L) - (M)] 3,60,000 Mary on the other hand would propose to undertake the promotion campaign where a rebate of $10 will be offered on all kinds of drills sold during. She further proposes a lower advertising and promotion cost of $40,000. She proposes estimated sales of 24,000 units per annum but undertaking the proposal it has been found that the net profit has fallen to $360,000 and such proposal does not seem to be profitable. To comment further on the three proposals offered it should be understood that the best-suited proposal is of Tom, which as the advertising cost is lower with net profit of 375,000. According to the proposal made by Tom, increasing the sales volume by 25% would be ideal for the business. 2: Activity Level Price Per Unit ($) 1,50,000 2,00,000 1,80,000 Direct Material 2.50 375000 500000 450000 Direct Labour 3.00 450000 600000 540000 Direct variable expenses 5.50 825000 1100000 990000 Variable Overhead: Variable Factory Overhead 1.50 225000 300000 270000 Variable selling and administrative cost 2.00 300000 400000 360000 Total cost or production 3.50 525000 700000 630000 Fixed Overhead: Fixed factory overhead 2.00 300000 400000 360000 Fixed selling and administrative cost 1.50 225000 300000 270000 Fixed Cost 3.50 525000 700000 630000 20% Mark Up 2.50 375000 500000 450000 Selling price 15.00 2250000 3000000 2700000 Additional bid by Tassie Company Particulars Details Price (in $) Total price for 40,000 units (A) (30,000 x 8.4) + (10,000 x 10.9) 361000 Average price for 40,000 units (A)/40,000 9.03 Cost such as salaries and depreciation can be included in the assets side of the balance sheet. It is worth mentioning that if a business firm operates on the accrual basis pay off its expenses prior to which it is incurred originally it can be shown in the form of assets under the asset side of the balance sheet for Prepaid Salaries or Prepaid Depreciation (Andersson and Wenzel 2014). As the expenditure are incurred once it is shifted to the profit and loss account in the form of expenditure. It is noticed in the majority of the business that the rate of depreciation creates an impact on the level of profitability and the amount of tax, which a business is willing to pay in one financial year. Depreciation is tax deducted expenditure with higher incidence of depreciation a business can reduce the tax bill in any financial year. Particulars Note Details Amount ($) Indirect/Overhead cost (A) $ Provided 98,400 Direct labour hours (B) Hours Provided 25,795 Overhead allocation rate $ (A)/(B) 3.81 Particulars Note Details Amount ($) Direct cost of material (A) $ (2,100 x 16.1) 33810 Direct cost of labour (B) $ (327,600/25,795) x 1400 17780.19 Indirect/overhead cost (C) S (1,400 x 3.81) 5334 Total cost of the special order S (A) + (B) + (C) 56924.19 Particulars Note Details Amount ($) Overhead cost (A) $ Provided 98,400 Machine hours (B) Hours Provided 9,840 Overhead allocation rate $ (A)/(B) 10 Particulars Note Details Amount ($) Direct cost of material (A) $ (2,100 x 16.1) 33810 Direct cost of labour (B) $ (327,600/25,795) x 1400 17780.19 Indirect/overhead cost (C) S (525 x 10) 5250 Total cost $ (A) + (B) + (C) 56840.19 Particulars Details Minimum price/trailer (in $) Labour hour rate 56,924.19/350 162.64 Machine hour rate 56,840.19/350 162.40 Activity based costing is referred as a costing methodology which helps in recognising the activities of an organisation by allocating the cost of each activity with the resources of the all the products and goods produced in accordance with the actual cost of production. On the other hand, the choice of an allocation method is entirely depended upon the group of overhead cost for a desired accuracy of the product cost information (Kaplan and Atkinson 2015). Such method when employed by a business entity can easily evaluate the cost of elements of entire product activities and services. Implementing the segmented cost of overhead pools and activity based costing can assist a business firm to identify the accurate cost of pricing a product and eliminate the product and service which are not profitable. Such pricing methods help a business organisation to reduce the production of goods and services, which are ineffective, and this will help in yielding a better production (Horngren et al. 2013). Such methods help a business to organise resources through which an activity pricing of each activity can be determined in terms of the resources employed. Thus such tool enables a business unit to understand the product and cost profitability on the basis of the production and performance. Reference list: Andersson, S. and Wenzel, F., 2014. Application of IAS 36Impairment of fixed assets-A qualitative study about the main challenges for companies regarding impairments. Balakrishnan, R., Labro, E. and Soderstrom, N.S., 2014. Cost structure and sticky costs.Journal of Management Accounting Research,26(2), pp.91-116. Carlsson, B., Meir, M., Rekstad, J., Prei, D. and Ramschak, T., 2016. Replacing traditional materials with polymeric materials in solar thermosiphon systemsCase study on pros and cons based on a total cost accounting approach.Solar Energy,125, pp.294-306. Deegan, C., 2013.Financial accounting theory. McGraw-Hill Education Australia. Domeika, P., 2015. Creation of the Information System of Enterprise Fixed Asset Accounting.Engineering Economics,60(5). DRURY, C.M., 2013.Management and cost accounting. Springer. Horngren, C.T., Sundem, G.L., Schatzberg, J.O. and Burgstahler, D., 2013.Introduction to management accounting. Pearson Higher Ed. Kamala, P., Struwig, J., Bornman, M., Boersman, R., Vermaak, M., McGill, M., Jordaan-Marais, J., Matthew, J., Hurter, C. and Taylor, P., 2015.Principles of Cost Accounting. Oxford University Press. Kaplan, R.S. and Atkinson, A.A., 2015.Advanced management accounting. PHI Learning. Kumbhakar, S., Lozano-Vivas, A. and Sun, K., 2013. A flexible cost function model with risk. Rieckhof, R., Bergmann, A. and Guenther, E., 2014. Interrelating material flow cost accounting with management control systems to introduce resource efficiency into strategy.Journal of Cleaner Production,30, p.1e17. Schmidt, A., Gtze, U. and Sygulla, R., 2015. Extending the scope of Material Flow Cost Accountingmethodical refinements and use case.Journal of Cleaner Production,108, pp.1320-1332.

Nutrasweet in China-Sb Essay Example

Nutrasweet in China-Sb Essay -Case Study Analysis-| NutraSweet in China| Sandra Burga| MARKETING MANAGEMENT 658. 22 Professor Stephen Rapier Pepperdine University MARKETING MANAGEMENT 658. 22 Professor Stephen Rapier Pepperdine University I. History Back in 1994 NutraSweet’s Consumer Products division (CPD) considered entering the growing China market. Their intent was to take advantage of the growing Chinese market and expand their brand developing a new sector of brand followers. The CPD perceived three main opportunities: leverage the product brand, leverage marketing manufacturing competencies and capitalize on China’s post-Cultural Revolution. One of the enticing driving factor’s for NutraSweet (NS) was the low sugar consumption numbers in China, based on this perceived notion NutraSweet was posed with a couple of questions: Should NutraSweet enter the Chinese Market? If so, what will be the Risk vs. Profit opportunities? In addition, they also needed to consider their timing and strategy to enter the market. In doing so, they will have to carefully consider their Positioning and their Indirect versus Direct Distribution. NutraSweet assigned Eve Stacey a recent Harvard Business School grad, formerly of Ingredients Division, to head the project. According to the information provided for the case, Ms. Stacey was given only 3-months to prepare recommendations. There is no additional information provided on the case that tells us if Ms. Stacey was already familiar with the Chinese culture or if she had a good understanding of the market as it related to NutraSweet. What we know if that she sought the help of a company called SRG to do door-to-door interview of 200 Chinese consumers. Overall, this was a very small sampling of the Chinese market to be able to access the need. Back in the early nineties, NutraSweet’s Consumer Products ivision was responsible for tabletop sweeteners under the brand names of Equal ®, Canderel ®, and NutraSweet ®, brands already known to the US market. NutraSweet came about accidentally in 1965 when a chemist discovered it while working in a lab at Searle. Searle was a small pharmaceutical company later acquired by Monsanto. The Monsanto Company is a Fortune 500 manufacturer of performan ce chemicals, agricultural, food ingredients and pharmaceutical products. Headquartered in St. Louis, Missouri The laboratory accident that launched NutraSweet grew into a $1 billion dollar business for Monsanto. We will write a custom essay sample on Nutrasweet in China-Sb specifically for you for only $16.38 $13.9/page Order now We will write a custom essay sample on Nutrasweet in China-Sb specifically for you FOR ONLY $16.38 $13.9/page Hire Writer We will write a custom essay sample on Nutrasweet in China-Sb specifically for you FOR ONLY $16.38 $13.9/page Hire Writer Because Searle was a pharmaceutical company, NutraSweet was initially marketed as an over-the-counter product, not as a food product. Monsanto consolidated the tabletop sweetener business during a reorganization period in which it faced many positioning challenges. In the United States NutraSweet was marketed as a mainstream product using a similar marketing strategy as Equal ® which had a low calorie sugar-like sweetness. In the European and Latin American countries the marketing was based around the concept of â€Å"lifestyle† consumption. In less developed markets it was marketed as a niche product for consumers with a medical need. NutraSweet consumer products sales by region in 1994 largely came from the large demand in the US with 58%, followed by Europe with 29%. As shown in the pie chart below, based on the small market share (4%) there seemed to be a great opportunity to expand into the Asia to increase the market share. II. Key Points A. Market Drivers and Growth Foreign Investors pumped billions into China’s economy back in 1994, the Chinese economy was booming. Citizens were spending 40% of their disposable income on food. This attractive fact seemed like a great opportunity for NutraSweet back then. Although expected to decrease with increasing cost of living, Monsanto was eager to enter the market. There was an emerging middle class with projected increase in purchasing power. NutraSweet saw an opportunity in the Chinese consumers’ infatuation with Western brands which represented: quality, freedom, excitement luxury. Multinational Corporations (MNCs) view China as: a set of distinct markets, culture, and tastes, regions varied by geography population with 3-key markets to explore: Shanghai, Guangzhou, and Beijing. B. Customer Analysis * Market Demographics China consumed 14 pounds of sugar/person versus 80 pounds of sugar/person in the US. This interesting fact posed the question, â€Å"How can we make this product attractive to a society where consumers for the most part are skinny and do not eat that much sugar? †. This presented a cultural challenge to tackle in the marketing process for Stacey and Monsanto. * Market Behaviors Chinese consumers spent little on housing and none on transportation to/from work, most used 40% of their disposable income on food. 20% of the 60 million (12 million) habitants owned 80% of the country’s wealth. The â€Å"Middle Class† was emerging and estimated to double in 2 years, meaning the target market would be as big as the US target market. In addition, as mentioned before, the Chinese consumers were obsessed with American products, fact that supported NutraSweet’s strategy. * Market Needs Values The primary distribution channels for NutraSweet were drug dispensaries therefore people perceived sugar substitutes as socially unacceptable. In addition, sweetness tolerance across China varied from region to region. Consumers saw no need for a tabletop sweetener since sugar was used mostly for cooking. Market Segmentation One of the strategies NutraSweet considered was to Market it as â€Å"food for a healthy lifestyle†. They saw an opportunity to expand their customer base through education about â€Å"healthy eating† (Yoshino, 1996). Their main target group was 25-40 year old women in the higher household income category. Other perceived users were predomin antly children and health/weight conscious individuals. C. Competitive Analysis Sweet ‘n Low was NS’s U. S. major competitor but â€Å"†¦the tabletop sweetener business was still fairly local with different competitors in different parts of the world. Part of their advantage was that the tabletop sweetener category was new to China. Part of their challenge was that sugar was inexpensive, infrequently purchased, and received little consumer attention. The question now was, if sugar was not consumed as much by the chinese, why would they consume a sugar-like substitute?. In the past â€Å"Healthful† drinks failed to catch on in China i. e. Diet Coke which failed in 1980’s. â€Å"The real competitors were other consumer product markets fighting for a share of mind and a share of discretionary income through an unbelievable media† (Yoshino, 1996). * The China Lure In 1994, foreign investors poured $81. 4 billion into China† (Yoshino, 1996). The GDP grew from $298 billion in 1980 to $508 billion in 1994, the 10% annual growth over next 25 years forecasted China’s economy to be worth $6 trillion dollars. The 60 Million consumer base was forecasted to double over the next decade. A more aggressive study predicted 150 million Chinese with purchasing power parity annual incomes of $18,000 by year 2000. D. Financial Analysis The average household income was $685/yr, the breakdown includes a $581 for a businessman, $420 for a factory worker and $213for an agricultural laborer. Hong Kong Was considered potentially more profitable than any other market in Asia, their business was less than $1 million due to social stigma. The average household income of 6 million inhabitants was $18,000 with an expected economy growing at 5% annually. * Taiwan A was a more developed market that could have served as a testing ground before entering China. However, Equal was rejected by major distributors and partially delisted. The average income was of $12,500 with a population of 21 million and a economy growing at 7% annually. E. Marketing Objective and Strategy Target Market The Main target group was 25 to 40 year old women in higher household income category. The perceived users were predominantly ch ildren and health/weight conscious individuals. Mothers in Guangzhou preferred it more than childless women * Positioning (Messaging) Getting goods to the market/consumer was a central challenge for MNC. NutraSweet leaned towards using a foreign agent to enter the market such as Inchcape, East Asiatic Co. and Simm’s. * Marketing Mix a) Product or Service Strategy The 4 F’s† of NutraSweet: FOOD, FUN, FAMILY, FOR YOU!. Tooth decay big problem in China. Sugar quality was poor (didn’t dissolve well) worms in their sugar! ) b) Consumer expectations 25% of Beijing’s consumers thought it would be an expensive item to be given as gift. 12% of Guangzhou consumers consider it as everyday item. 70% of consumers expect to find product in supermarkets c) Pricing Strategy The price decision had to balance low average incomes, the nonessential nature of the product, and white sugar’s low price with the need to position NutraSweet as a premium product that should not be directly compared to sugar. Pricing decision is important because of the multi-tiered distribution structure, NutraSweet needed to get to Chinese customers. d) Promotional Strategy 1/3 preferred sachet and 2/3 preferred table form, ? liked in jar format. Beijing: 1/3 thought packaging was too common or â€Å"clinical†. Shanghai (15%) Beijing(30%) saw product as â€Å"confusing† â€Å"not credible†. Most were skeptical about its use in relationship to gain weight. e) Distribution The primary distribution channels for NutraSweet were drug dispensaries in HK, typically people found sugar substitutes as socially unacceptable  as they relate to sick people. Their options were to explore multi-tiered distribution system OR build their own distribution systems OR use foreign agents subcontracting wholesalers and retailers. An option was to follow Equal’s strategy in the US and Abroad. The options included: marketing it as a mainstream product sold through retail food channels or marketed as a medical aid for diabetics and obese consumers. Consumed as part of everyday life in Europe and Latin America it was marketed as â€Å"healthy food† expanding customer’s base through educating others about healthy eating. F. SWOT Analysis * Strengths NutraSweet is a widely recognized brand name; it had flexibility in positioning their product. The Chinese market favored â€Å"Western† products. NutraSweet was already a familiar taste in already used Chinese products although it was not publicized. NutraSweets EPS has been steadily rising (1995 @ $6. 36) * Weaknesses Research conducted may not depict the Chinese culture accurately. Research conducted may not be a truthful representation of the action Chinese consumers will actually take. Management had a narrow focus view of NutraSweet’s possibility of success in China * Opportunities NutraSweet can be marketed as â€Å"food for a healthy lifestyle†. Chinese market is an untapped, growing market with a growing disposable income. NutraSweet can expand their customer base through education. China is a unique place with distinct markets, culture and tastes * Threats NutraSweet is a substitute to white sugar and is more expensive. Health concerns about the use of Aspartame in NutraSweet. Chinese consumers do not consume the same amount of sugar as the average person in the US. There’s competition against MNC’s wanting to enter a developing market like China G. Challenges * How can NutraSweet be attractive to a society where consumers for the most part are skinny and do not eat that much sugar? * Was choosing SRG to conduct their door-to-door interviews of 200 random costumers a good idea? * How can NutraSweet compete for consumer’s share of mind and share of discretionary income? * Shall NutraSweet be launched in Taiwan or Hong Kong instead of China? * Was NutraSweet priced and positioned appropriately for the Chinese consumers? How well prepared is NutraSweet to integrate themselves into the Chinese market (i. e. staff, management, understanding of Chinese rules)? Recommendation * Extend the test period to beyond 3-months and create a test market * Better cultural understanding: the management team could have continued marketing it as a medical aid for diabetics which was already culturally accepted * Investigate in depth existing com panies that did not succeed and learn from them * Tailor the packaging and messaging toward the Chinese Consumers. Or repackage it and detach it from the stigma * Educate consumers about the uses and benefits of NutraSweet for diabetics * Partner with companies who can use NutraSweet as their main ingredient instead of being a stand-alone name REFERENCES Yoshino, Michael and Knoop, Carin-Isabel (1996). NutraSweet in China (A), Cambridge: Harvard Business Review Koetler Keller. (2012). Marketing Management 14th edition. New Jersey, US