Minimum Wage in California Research Paper Free Essays

The lowest pay permitted by law is the base hourly, day by day or month to month wage that must be paid to representatives or laborers. Every nation sets its own lowest pay permitted by law laws and guidelines, and in excess of 90 percent of all nations have a lowest pay permitted by law enactment. In the United States, legal least wages were first presented broadly in 1938 (Wikipedia, the free Encyclopedia). We will compose a custom exposition test on The lowest pay permitted by law in California Research Paper or then again any comparative point just for you Request Now The lowest pay permitted by law was instituted in 1938 as a component of the Fair Labor Standards Act. The principal the lowest pay permitted by law was .25 60 minutes. This has expanded throughout the years and the ebb and flow government the lowest pay permitted by law is $5.15 60 minutes (Minimum Wage from http://jobsearch.about.com/od/minimumwage/a/minimumwage.htm) California least wages depends on their law to be actualized and forced for the business to follow for the assurance of both the worker and the business. Body of the Paper The California State Senate and Assembly have affirmed enactment that would give 1.4 million the lowest pay permitted by law workers a $1-an-hour raise and lift yearly compensation to stay aware of expansion. The Federal Minimum Wage Labor Law for California expressed that workers under 20 years old might be paid $4.25 every hour during their initial 90 back to back schedule long periods of work with a business. Certain full-time understudies, understudy students, disciples, and laborers with inabilities might be paid not exactly the lowest pay permitted by law under unique authentications gave by the Department of Labor. California law is exacting and savage to managers who have inappropriately paid the laborers under $6.75 every hour. Not just that a businesses qualified for pay the unpaid the lowest pay permitted by law pay, yet in addition the intrigue and punishments also. Be that as it may, the option to gather unpaid the lowest pay permitted by law pay doesn't keep going forever. Truth be told, if u delays in asserting the unpaid wages, you danger of losing unpaid the lowest pay permitted by law for work happening over three years preceding your documenting of a claim. In spite of the fact that there are a few special cases, on the grounds that practically all workers in California must be paid the lowest pay permitted by law as required by state law. Successful January 1, 2002, the lowest pay permitted by law in California is $6.75 every hour. There are a few workers who are absolved from the lowest pay permitted by law, for example, outside salespersons, people who are the parent, mate, or offspring of the business, and students routinely contracted under the State Division of Apprenticeship Standards. (The lowest pay permitted by law Order, MW-2001). California Wage Law has an exemption for students, paying little heed to age, who might be paid at the very least 85 percent of the lowest pay permitted by law adjusted to the closest nickel during their first 160 hours of work in quite a while in which they have no past comparable or related understanding. There are likewise special cases for representatives who are intellectually or genuinely crippled, or both, and for charitable associations, for example, protected workshops or restoration offices that utilize handicapped laborers. Such people and associations might be given an exceptional permit by the Division of Labor Standards Enforcement approving work at a compensation not exactly the lawful the lowest pay permitted by law (Minimum Wage Labor Code Sections 1191 and 1191.5). The lowest pay permitted by law enactment might be deciphered as making it either unlawful for businesses to pay laborers not exactly the lowest pay permitted by law, or unlawful for laborers to give work or administrations to not exactly the base. White worker's organizations campaigned for the acquaintance of the lowest pay permitted by law laws with avoid dark specialists from the work advertise. This lowest pay permitted by law keeps dark specialists from selling their work for not exactly white laborers, the dark specialists were kept from vieing for occupations held by whites despite the fact that the business is fined or potentially detained for infringement, and the laborers likewise loses their opportunity to do what they need for themselves. The lowest pay permitted by law offers generous advantages to low-wage laborers without negative impact. The best late examination demonstrated that the activity misfortune announced in before investigations doesn't; happen when the lowest pay permitted by law is expanded. On the off chance that the lowest pay permitted by law were expanded broadly to $7.25: practically 14.9 million specialists would get a raise, and 80 percent of those influenced are grown-ups age 20 or over, and 7.3 million youngsters would see their parent’s pay rise that can make the family’s pay stable. Families with influenced laborers depend on those laborers for over portion of their earnings.46 percent of all families with influenced laborers depend exclusively on the income from those laborers. Some lowest pay permitted by law laborers stay in low-wage employments for significant periods. The best ongoing examination on the monetary effect of the lowest pay permitted by law shows constructive outcomes without work misfortune. Indeed, even the examination that recommends a negative work showcase impact shows just a negligible effect that is more than balance by the higher pay levels. The states that have embraced higher-than-government least wages have seen low-wage laborers salaries ascend with no negative reactions. More than 650 business analysts, including five Nobel Prize champs and six past leaders of the American Economics Association, as of late marked an announcement expressing that government and state the lowest pay permitted by law increments â€Å"can essentially improve the lives of low-salary laborers and their families, without the antagonistic impacts that pundits have claimed† (EPI 2006). End Startingâ January 1, 2002, the lowest pay permitted by law in California is $6.75 every hour it is carefully forced and actualized by Law to be follow by all the organizations both open and private segments. In this Minimum Wage law there is the contrast between the state and government the lowest pay permitted by law? It expressed that most managers in California are dependent upon both the government and state the lowest pay permitted by law laws. The impact of this double inclusion is that when there are clashing necessities in the laws, the business must observe the severe norm; the one that is the most advantageous to the representative. Since California’s current law requires a higher the lowest pay permitted by law rate than does the government law, all businesses in California who are dependent upon the two laws must compensation the state the lowest pay permitted by law rate except if their representatives are absolved under California law. The lowest pay permitted by law is a commitment of the business and can't be deferred by any understanding, including aggregate haggling. Furthermore, in this law any therapeutic enactment composed for The assurance of representatives may not be disregarded by understanding between the business and worker (Minimum Wage, Civil Code Sections 1668 and 3513). California law of the lowest pay permitted by law expressed that there is no differentiation made among grown-ups and minors with regards to installment. What's more, a business may not utilize employee’s tips as a credit towards its commitment to pay the base wages On the off chance that the business doesn’t pay the worker it is likewise expressed in the law that a representative can document a claim in court against the business to recoup the lost wages and it is the obligation of the court to arrange the business to pay the attorney’s charges, and if your not working for this business, you can make a case for the holding up time punishment compliant with Minimum Wage Labor Code segment Today, the profit of a full-time the lowest pay permitted by law laborer with a group of three would win $10,712 per year, in this way falling beneath the authority 2006 government destitution level of $16,600. Despite the fact that the government neediness line is an insufficient proportion of the salary expected to help a family, this correlation features the extreme inadequacy of the current the lowest pay permitted by law (Fisher 1999). At last, the profit of the lowest pay permitted by law laborers are fundamental to their families’ absolute pay. While not all lowest pay permitted by law laborers are poor or are the sole provider for their families, it is striking how significant low-wage workers’ salary is to their financial prosperity. By and large, families with influenced laborers depend on those laborers for over half (59%) of the Families’ complete profit. About half (46%) of all families with an influenced laborer depend entirely on the profit of those laborers. References: Laws of Minimum Wage in California, Retrieved November 18, 2006 from http://www.mcmillanlaw.us/California_Overtime_Law/California_minimum_wage.htm The lowest pay permitted by law, Retrieved November 18, 2006 from http://jobsearch.about.com/od/minimumwage/a/minimumwage.htm The lowest pay permitted by law, Retrieved November 18 from Wikipedia, the free Encyclopedia The lowest pay permitted by law in California, Retrieved November 18, 2006 from http://www.dol.gov/esa/minwage/america.htm ; The most effective method to refer to Minimum Wage in California Research Paper, Essays

Effect Of Work Stress In Maruti Suzuki Commerce Essay

Impact Of Work Stress In Maruti Suzuki Commerce Essay Prologue to Maruti Suzuki Ltd. Maruti Suzuki India Ltd. is a main producer vehicle organization in India. It was built up in December 1983 with the mission to motorise India. Maruti was Collaboration Company between Suzuki Motors Corporation, Japan and Government of India. Maruti is one of the biggest reduced vehicle producing organizations on the planet so till 2012. As far as creation, Maruti is the biggest auxiliary of Suzuki Motor Corporation and the organization has delivered more than 15 million vehicles since the turn out of its first vehicle on fourteenth December, 1983. In the work segment, Maruti has in excess of 75000 representatives and its assembling offices are situated at two areas in India in Gurgaon and Manesae, both south of New Delhi. Maruti Suzuki is the main Indian organization to cross the 10 million deals mark since its birthplace. In 2011-12, the organization sold over 1.13 million vehicles including 1, 27,379 units of exports.(Marutisuzuki 2012) Marutis Philosophyâ Marutis utilizes its Green Philosophy in the stems of Three Rs: Reduce, Recycle and Reuse strategy in its plants, so that there is an insignificant weight on common assets. The organization has propelled various activities under its Three Rs umbrella to make the plants increasingly productive regarding asset use. It is likewise affirmed with ISO 14001:1996 for its Environment Management System program and uses the guideline of Smaller, less lighter, shorter and neater for its activities. Issues in Maruti Company: As indicated by laborers who are utilized at Maruti Suzuki, profoundly unpleasant working hours have been a significant worry for the pressure of the representatives who are working in the Maruti Suzuki. As per the laborers, the upsetting working hours drives the attempts to delayed stalemate. Over the top of outstanding burden and tough time the executives is the significant reason for the worry for the laborers. There are a few explanations behind the reason for the work worry for the representatives. In the few reasons the significant seven explanations behind the work pressure are,(Cherry 2012, Sengupta 2012) 7 Reason for Work Stress Contrasts in compensation pay No remittance Occupation uncertainty Absence of advancement possibilities Under-advancement or over-advancement Muddled or uncalled for execution assessment frameworks Being over-talented or under-gifted for the activity Contrasts in Salary Pay The primary explanation behind the work worry for the representatives is predominantly because of the distinction in the pay. For the most part about 70% of the representatives are contract based workers and they paid less pay when contrasted with different specialists who are working in a similar evaluation as adjusted laborers. No recompense Since a large portion of the representatives are contract based workers the organization has not furnish them with any recompense. Henceforth they didnt get any remittance from the legislature too from the organization. Occupation uncertainty As agreement based work there is no security for the representatives for their activity. They can be terminated at any second. This is likewise an explanation behind the representatives for their pressure. Absence of advancement possibilities As an agreement based representative, there is no advancement possibilities for them. Representatives need to accomplish the work what the work is appointed for them. This is likewise a purpose behind the representatives for their pressure. Under-advancement or over-advancement Since there is no appropriate assessment framework or execution examination framework for the advancement, Employees are advanced in a premise of their impact to the supervisors. This prompts different specialists for the worry in their working. Indistinct or uncalled for execution assessment frameworks As said before there is no legitimate assessment framework for the exhibition. What's more, this prompts hazy advancement to the workers. So it prompts worry for the laborers. Being over-talented or under-gifted for the activity As a large portion of the representatives are contract based workers, and thus the position what they are really going after an immaterial position. For instance a worker who Mechanical Engineering and working in the account office. So the majority of the representatives are resembling under gifted or over talented for the occupations, so this likewise prompts worry for the representatives in their working.(Sengupta 2012) Maslows Hierarchy of Needs Maslows chain of command of requirements is a hypothesis proposed by Abraham Maslow in his paper A Theory of Human Motivation in the year 1943. Maslow for the most part utilized the terms like Physiological needs, Safety, Belongingness and Love, Esteem and Self Actualization needs to depict his human inspiration hypothesis. http://upload.wikimedia.org/wikipedia/hall/thumb/6/60/Maslow%27s_Hierarchy_of_Needs.svg/450px-Maslow%27s_Hierarchy_of_Needs.svg.png Pecking order Maslows pecking order of necessities can be clarified with the assistance of a pyramid. The most major degree of necessities is determined at the base and at the top requirements for self-completion. Maslow clarifies the pyramid with four layers and he called them as Deficiency needs or D-Needs. The four layers are Esteem, Friendship and love, Security and Physical needs. He additionally clarifies that the most major needs may not be the physical needs. Maslow likewise utilize the term Meta inspiration so as to persuade the individuals. He likewise clarifies that human psyche have the capacity for equal preparing and along these lines by spurring the individuals additionally they can accomplish their hierarchal needs. Along these lines Maslow recognized the probability that the various degrees of inspiration could happen whenever in the human brain, yet he concentrated on distinguishing the fundamental kinds of inspiration and the request in which they ought to be met.(Cherry 2012) Physiological necessities Physiological necessities are the physical prerequisites for human endurance. On the off chance that any of these prerequisites ate not got, at that point the human psyche wont work appropriately and this prompts extreme disappointment. In this manner food, safe house, love and regard are a portion of the essential physiological needs that a human regularly hopes to be with him.(Cherry 2012) Wellbeing needs The wellbeing needs in the sense professional stability, secure condition, systems for shielding the person from one-sided authority, bank accounts, protection strategies, sensible incapacity housing, etc..(Cherry 2012) Wellbeing and Security needs include: Individual security Money related security Wellbeing and prosperity Security net against mishaps/ailment and their antagonistic effects Love and having a place After physiological and wellbeing needs the following fundamental requirement for a human is the affection and things. This need is particularly solid in adolescence and this can be acquired by companionship, family and others love towards him. Maslow discloses that people need to feel a feeling of having a place that they are acknowledged in their social gathering. For instance little social gathering like family in which they are being acknowledged and they are perceived in the group.(Cherry 2012) Regard All people have a need have a vibe that they should be perceived in the general public and they have to have their own regard. The popularity or brilliance won't help anybody to get their regard they have to have their own confidence so as to be regarded. Maslow states that while he initially thought the necessities of people had exacting rules, the progressive systems are interrelated instead of forcefully isolated. This implies regard and the resulting levels are not carefully isolated; rather, the levels are intently related.(Cherry 2012) Self-completion What a man can be, he should be. This citation clarifies the requirement for self-completion. Maslow clarifies that everybody ought to have their own self-realization so as to turn into the most that one can be. For instance ladies may imagine that she should be the best mother for her youngsters than some other mother. In comprehend this degree of need, the individual should requirements to accomplish the past needs and furthermore ought to be ace in them.(Cherry 2012) Self-greatness Self-greatness alludes to when an individual looks to assist the limits of their optimal self, to encounter a closeness past ones self. Cloninger later consolidated self-greatness as a profound element of character in the Temperament and Character Inventory.(Cherry 2012) F. W. Taylors Scientific Management Theory F. W. Taylor was an American mechanical architect finished his degree in Mechanical Engineering from Stevens Institute of Technology in 1883. He is notable as the dad of logical administration. Taylors Contribution to Scientific Management F.W. Taylor has composed the popular book called Principles of Scientific Management in which he primarily forces three standards, they are First: To clarify through straightforward outline. Second: To persuade the peruser through methodical administration, instead of clarifying some bizarre substance. Third: To demonstrate that the administration aptitudes are genuine science. And furthermore he clarifies that the basic standards of logical administration which can be applied for every single human action. For instance a straightforward co-activity between the people in the organization can raise the creation estimation of the business. And furthermore he persuade the perusers be straightforward representation by accurately applying all his principles.(Taylor 1911) Taylor has characterized logical administration as follows: Logical administration is worried about knowing precisely what you need men to do and afterward find in that they do it in the best and least expensive way.(Taylor 1911) Standards of Scientific Management The standards of Scientific Management are: 1. Supplanting general guideline with science. 2. Getting concordance in bunch activity as opposed to dissension. 3. Co-activity instead of disordered independence. 4. Increment underway and efficiency rather than limited creation. 5. Advancement of laborers by giving preparing. Aftereffect of Work Stress Because of the work pressure two significant issues happened in the Maruti. Low Production No Co-activity between the business and worker Low Production Because of work worry for the representatives, their hundred percent contributions for the work couldn't obt

Go Sox!

Go Sox! Im not a big sports fan. Never have been. Nashville doesnt have much in the way of good professional sports teams its mostly the Titans, and they only moved there when I was 11. In the past, Ive only passively watched sports, when I did. Ive been to a couple of baseball games (my dads from Chicago, so most of them were Cubs or White Sox), maybe one football game. I never went to any sort of sporting event at my high school. But when you move to Boston, its really hard not to be a Red Sox fan you just kind of get sucked into it. And its even worse when you have a lot of friends from around here you wander into a suite lounge or a floor lounge to find 10+ people anxiously watching everything, and screaming whenever anything happens good or bad. Its exciting, and its even more exciting when the team is winning. The night of the seventh game in the ALCS, I was on Burton Third starting to plan out our 6.111 final project with Chris 09. Of course, we got a little distracted. And when the Sox won, a massive crowd of people left Burton 3rd and went down to Burton 1, cheering as soon as the elevator doors opened. They were immediately joined by Kip (who, remember, has a voice only a few decibels louder than a sledgehammer), and JKim, among others. We then went floor by floor up Burton-side, cheering every time the elevator doors opened, and every time, people would come out of their floor lounges cheering with is, until we couldnt all fit in the elevator. But thats not what this post is really about. Its not even about the fact that the Red Sox completely dominated the game last night. Its about the hack that went up in the middle of the night to support the Sox. I got an e-mail this morning from a friend at Next House saying that she saw this above New House on her way to classes: This, of course, is the wrong view of the banner. A better version looks something like this: When I went to look at it, it looked like it was strung between Tang (a graduate dormitory) and MacGregor. Absolutely insane. Over 1000 feet, apparently. You can see Tang on the far left, barely in the frame, and MacGregor is on the right. Go Sox!

Italian Verb Conjugations Essere

The Traits of Mark Anthony - 945 Words

Mark Antony has been portrayed as a loyal friend, a hero, an adulterer, and a drug addict. That represents a wide range of attributes for a single man to inherit. Did Mark Antony really possess all of these traits? Mark Antony was a much simpler man than his portrayal. Mark Antony embodied a stereotypical jock. Brutus stated Antony’s propensity â€Å"to sports, to wildness and much company† (II.i.196). Mark Antony participated in the race of Lupercal, an equestrian race in which athletes participated during a Roman festival. â€Å"Wildness† could have alluded to Antony’s gambling habits, and â€Å"much company† could reference Antony’s inability to confine himself to one woman (II.i.196). In spite of Antony’s faithlessness toward his wife, he held extreme loyalty to Caesar. Antony became very emotional about the death of Caesar. He strove to create the illusion of friendship with Caesar’s murderers in order to make them feel comfortable; Antony wanted them to let their guard down so it would be easier to help Caesar’s spirit, which was â€Å"ranging for revenge† (III.i.285). He spoke to them as if he sympathized with their cause and strived to make them feel comfortable. However, they fled the city while he conveyed his speech to the plebeians at Caesar’s funeral. Antony exhibited popularity in Rome, so the plebeians respected his opinion. The funeral speech convinced the plebeians of his cause and allowed him to set his plan in motion. After the funeral, he did everythingShow MoreRelatedCompare and Contrast Brutus and Macbeth1485 Words   |  6 Pageshis friend and soon to be emperor, Julius Caesar. Macbeth is also a play about a noble and trusted man named Macbeth, who through his strong ambition for power led him to murder his king and dear friend, Duncan. 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Succubus on Top CHAPTER 11 Free Essays

string(212) " were still deeply engrossed with their own wares, so I inconspicuously slipped into the dressing-room line, hoping to be in and out before either of them could investigate what sweet, innocent Tabitha was into\." When I went inside to relay this to Bastien a few minutes later, he took Dana’s presence on the proposed shopping trip much better than I had. â€Å"That’s fantastic! More time for – â€Å" â€Å"So help me, if you say ‘reconnaissance,’ I’m going to smack you. I’m only in this for the clothes. We will write a custom essay sample on Succubus on Top CHAPTER 11 or any similar topic only for you Order Now † â€Å"Fair enough. But this is a golden opportunity, and you know it. You can feel her out. Put in a good word for me, maybe. Something. Anything. I need this. But,† he added, â€Å"don’t do it at the cost of being†¦detrimental.† â€Å"Give me some credit here, all right? I understand the situation’s gravity. I’ll help you.† His roguish smile lit up his face, or rather, Mitch’s face, which was kind of weird. â€Å"While you’re at it, maybe you can brush up on your female bonding.† â€Å"What’s that supposed to mean?† â€Å"Do a count of all your closest friends someday. I don’t think you like female competition.† I made a face at him just as Jody and Dana showed up. They took me to some astonishing shopping nexus a couple of miles away. I couldn’t believe that much retail space could be crammed indoors. We had a few enclosed shopping centers in Seattle, but nothing like this. Browsing stores with Dana was about as horrible as I could have imagined. She eyed scantily dressed teenagers askance and spoke to a black saleswoman like an underling. Still, despite my distaste, I remembered my duty and attempted friendliness. Over and over, I tried to bolster Bastien’s reputation. â€Å"He’s so into what your group’s doing. He’d like to get more involved. Maybe you could come talk to him about it sometime.† Fortunately for â€Å"Mitch,† these comments did elicit a warm response from her. Yes, she’d be happy to give Mitch some one-on-one time. Anything for the cause. How nice that he cared. Truly, he was a smart and compassionate man. Blah, blah, blah. She always enjoyed spending time with him. Yet, despite this fleeting progress, her demeanor remained stiff, and her attention always shifted back to me. She peppered me with all sorts of questions, as if she were specifically probing for some key piece of information. She wanted to know what I did for a living. How close Bastien and I were. Where my â€Å"relationship† with Seth was going. What my take on the CPFV was. What my values – race, sexual orientation, etc. – were. I felt like I was being grilled, but she pushed on in that honeyed voice of hers. Despite her aloofness, she always managed to sound friendly and nonthreatening. I could see why she so enthralled her fans. This isn’t just curiosity, I realized. She doesn’t trust me. Dana knew something was going on with Bastien and me, and now she was trying to figure it out. That was probably why he wasn’t really getting anywhere; she was on to him. True, she probably didn’t suspect a covert plan featuring an incubus, but I’m sure she had her share of more mundane enemies. She was on guard for such things, hence her skepticism about our cover stories. Bastien had no idea what he’d gotten us into. So, I worked hard to maintain our innocence, answering her queries as best I could. My usual charm still wasn’t working on her here, but I performed better than in previous encounters – except for the questions about Seth. The reality with him was weird enough without having to live another version of it via Tabitha Hunter, and I found myself stuttering and blushing when she brought him up. When Dana left us at the Christian Dior counter of Nordstrom to go look for slips, I nearly sagged in relief. â€Å"What about this one?† Jody held out a tester of pale pink lip gloss that would look great on Tabitha, less so on Georgina. I opened it and studied the color. â€Å"Too light. Besides, it’d probably come off with one sip of something.† She gave me a mischievous grin. â€Å"Or in other activities.† I rewarded her with a look of mock astonishment. It wasn’t hard to do; she was full of surprises, it seemed. Fun ones. â€Å"Why, Jody. Here I thought you were a respectable married woman.† â€Å"Are you kidding? Marriage only makes you less respectable. Gives you a lot of time to invent new things.† Grinning back, I swapped the pink lip gloss for a red one. â€Å"Better not let Dana hear you talking like that. I got the third degree about my boyfriend, as it is.† Jody’s mirth dimmed a bit, though she held her smile. â€Å"It may feel like the third degree, but she’s just curious about you, that’s all.† â€Å"Yeah, I guess. No other reason, I suppose.† Best not to mention my theory that Dana suspected Bastien and me of duplicity. To my surprise, Jody looked back down at the eye shadow display, pointedly avoiding my eyes. I was reminded of that day in the yard when I’d had the sense she wanted to tell me something about Dana. Something bad. â€Å"Jody,† I murmured, setting down the lip gloss, â€Å"what is it? What’s wrong?† She shook her head. â€Å"Nothing. Forget about it.† Dana returned just then, and the moment was gone. â€Å"They don’t have what I need. Let’s check Victoria’s Secret.† I perked up. That was the best thing I’d heard ail day, aside from another possible insight from Jody. We entered what had to be one of my top five favorite stores. We split up, Jody going to pajamas and Dana looking for some slip that would undoubtedly match that god-awful underwear of hers. As for me, I promptly sought outrisquelingerie sets – once I’d ascertained the other two women were occupied. No way was I having a repeat of the swimsuit incident. Unfortunately, the store had a more outstanding selection than usual, and what I’d intended to be a mere browse turned into a full-fledged mission when I found a few sets I simply had to try on. Dana and Jody were still deeply engrossed with their own wares, so I inconspicuously slipped into the dressing-room line, hoping to be in and out before either of them could investigate what sweet, innocent Tabitha was into. You read "Succubus on Top CHAPTER 11" in category "Essay examples" I had just made it to the head of the line when both of them squeezed in next to me. â€Å"What a crowd,† Jody said. â€Å"Mind if we just share your room? They’re huge here.† I felt the blood drain from my face as I tried to think up some reason to decline. An idea for a contagious, flesh-eating disease was forming in my mind when the sales associate ushered us into a room that was indeed more than big enough to hold the three of us. Dana only had two skirt slips to try on, and she pulled off her slacks with unconcerned efficiency. I winced upon seeing the granny panties again. Meanwhile, Jody tried on a set of cute flannel pajamas. When I made no moves of any kind, Dana asked me if I was all right. Swallowing, I slowly began removing my clothing. She watched with narrowed eyes. The first bra and panty set I tried on was made of ivory lace decorated with black bows. The second consisted of deep magenta satin and was cut so racily it was barely a few scraps of fabric. When I got to the third one – sheer black mesh decorated with embroidered pink flowers – I wanted to die. Jody and Dana had finished and were waiting for me. Jody’s face was pleasant and casual. Dana maintained a look of neutrality, but still radiated disapproval. Great. I could feel myself blushing furiously. Bastien would kill me if he found out I’d not only damaged the wholesome image, I’d completely destroyed it. While Dana stayed stone-faced, Jody cocked her head at me curiously. â€Å"I think you have the wrong bra size, Tabitha. They all look too big.† Of course they were too big. Tabitha Hunter didn’t wear a 34C. Georgina Kincaid did. I’d intended to shape-shift to my preferred body when I was alone in here. â€Å"Oh,† I said stupidly, feeling like the whore Dana thought I was. Make that a dumb whore. â€Å"Well. I lost some weight recently.† I tried on the last one – red with glittering silver flowers – and even in the wrong size, it was stunning. â€Å"That looks great,† Jody said, echoing my thoughts. â€Å"I wish I was brave enough to wear something like that.† Dana studied me thoroughly. â€Å"That bra offers no support whatsoever. It has no purpose.† â€Å"She doesn’t need the support. Besides, that’s the point. It doesn’t have to be functional. She just wants to be pretty.† â€Å"Pretty for who? And why? She isn’t married.† â€Å"So what? It’s none of our business.† Dana glared daggers at the other woman. â€Å"None of our business? Humanity is our business.† She must have read Dickens recently. Icy silence filled our little room. I felt invisible, regardless of the fact that I was half naked. â€Å"Hey guys? Maybe we should go. I’ll just take this off.† â€Å"No,† said Jody sternly, eyes locked with Dana’s in a battle of wills. â€Å"It’s beautiful, Tabitha. You have nothing to be ashamed of.† â€Å"She is beautiful,† concurred Dana smoothly, â€Å"but that outfit would be better suited to a married woman.† Her tone suggested that even that was questionable. I was on the verge of just leaving the room as is, but seeing Jody defy Dana like that kindled something warm and fuzzy inside of me. Bastien would kill me, but I couldn’t keep myself from joining the fight. â€Å"You know,† I remarked to Dana, making sure she noticed my blatant examination of my backside, â€Å"if that’s the case, then maybe you should try this one on. It’s just your color. Kind of Christmasy too. I’d love to see it on you. And I bet Bill would really dig it. â€Å" Dana just stared at me, biting her lip again as she held my challenging gaze. She looked like she might snap back but instead simply pursed those lips together in a hard, straight line. Without another word, she left the dressing room, door banging loudly behind her. Jody stood there uncertainly for a moment. â€Å"It looks great,† she reiterated before following Dana out. By myself, I decided I might as well use the alone time to shape-shift and try on the lingerie in the body they’d been intended for. As expected, they looked pretty hot, so I bought them all. I figured I deserved to salvage something from this disaster. â€Å"So how’d it go?† asked Bastien when Jody and Dana dropped me off at his place later on. â€Å"Fine,† I said, having already stuffed the illicit purchases in my car, lest they raise questions from him. â€Å"Just fine. Well†¦sort of.† I told him about Dana’s interrogation and my theory that she might suspect us of something insidious, even if it wasn’t what we actually planned. His face grew grimmer and grimmer as I spoke, and I knew he thought I had a point. When I finished, I leaned my head against his shoulder, hating to see him so miserable. â€Å"Hey, don’t worry. We’ll get through this. I mean, look on the bright side: Dana and I did a lot of bonding today. I think we had a real†¦breakthrough.† I knew doubts still plagued him, but he had cheered up by the time we – no longer as Mitch and Tabitha – arrived back in Seattle later that day. We picked up Seth on the way to Peter’s apartment, promptly ensuring that neither man spoke to me for the rest of the car ride. Once again, Jerome chose not to grace us with his presence, but everyone else had turned out for more good food and poker: Peter, Cody, Hugh, and Carter. Carter seemed quietly intrigued by Seth’s presence while the others greeted him like a long-lost brother. Considering how often he came up in conversation among us, I think the other immortals regarded him as one of our inner circle already. He stuck close to me for most of the night, but turned out to be a pretty damned good poker player. I think his quiet, placid nature fooled others into forgetting he was there. Amusingly, he seemed pretty pleased about his winnings too, albeit in a mild, Seth sort of way. It made me happy to see this side of him, happier still to know he was enjoying himself with my friends. I didn’t really know what side of me he saw that night. My friends sure didn’t pull any punches when it came to teasing me about my various idiosyncrasies, and Bastien seemed to think it was Memory Lane Night. He kept telling all sorts of stones from my past, trying to lure me into inside jokes no one else knew about. I stayed away from that path as much as possible without offending him. My priority was still making things work with Seth, and as I held his hand all night and only gave polite smiles to Bastien, I think it became clear to the incubus where my loyalties lay. He didn’t seem too thrilled. Halfway through the game, I received a joint call from Mei and Grace. â€Å"Hello, Georgina,† said Grace. â€Å"It’s us,† said Mei. â€Å"Did you find out anything?† â€Å"No matches,† Mei told me. â€Å"Oh.† So much for that avenue. â€Å"But that may not mean much,† said Grace. â€Å"We always miss some.† â€Å"And it doesn’t really matter,† said Mei. â€Å"They’re not a problem if they don’t meddle in our affairs.† â€Å"And most don’t?† I had run into countless immortals over the years, from all sorts of cultures and powers, but I had not paid much attention to how they operated with each other in a political sense. I had always been content to worry about my job and my job alone, safe in the knowledge that the authorities I answered to wielded enough power to deal with anyone else. â€Å"Most don’t,† the demonesses agreed in unison. The poker players regarded me curiously when I hung up. â€Å"Who was that?† asked Peter. â€Å"Grace and Mei.† Hugh made a face. â€Å"Ack. The crazy-bitch-dyke twins.† â€Å"Hey, that’s uncalled for. They’ve been very helpful.† â€Å"Yeah? Well, just wait,† he warned. â€Å"Next thing you know, they’ll be wanting to cut your hair and dress you in black too. â€Å" Cody smiled at my outrage. â€Å"Why do I get the feeling there’s another illicit Georgina investigation afoot?† â€Å"It’s not so illicit.† â€Å"Illicit enough,† remarked Bastien with a yawn. â€Å"You and your mortals.† He pocketed the money he had left, downed his bourbon, and thanked Peter again for another fabulous evening. â€Å"Leaving so soon?† I asked. â€Å"Off to find fairer company. No offense to you, Fleur .†He leaned down to me and brushed a kiss over my lips that lingered a breath too long for friendship. â€Å"Good night.† His departure spurred a new round of the Bastien Fan Club as they all speculated what sexual escapade he was about to embark on now. â€Å"How does he do it?† asked Peter. â€Å"I wish I was that good,† added Cody. â€Å"Hey,† I complained, â€Å"pursuing women isn’t any harder than men. Sometimes it’s easier. â€Å" â€Å"That guy’s amazing.† Hugh acted like I hadn’t even spoken. † Going after a new one tonight when he’s still sporting a glow that can’t even be a day old. I wish I got lucky that often.† Seth didn’t like to speak much with this group – or any group for that matter – but like my other friends, he was in awe of the incubus. Hugh’s comment especially piqued his interest. â€Å"What do you mean by ‘glow?’ Like an afterglow?† Hugh grinned at him. â€Å"Sort of†¦you must know what I’m talking about. The post-sex thing? The glamour?† â€Å"Whose deal is it?† I asked sharply, not liking the conversation’s new direction. Seth turned thoughtful. â€Å"Well, then it is like an afterglow. I mean, everyone sort of has something like that after sex.† â€Å"Yes, but it’s different for an incubus or a succubus,† explained Peter professorially. Unless I was mistaken, he was starting to pick up a British accent. Too much exposure to Bastien. â€Å"In their case, it’s more of a literal glow – to other immortals at least. When they’ve had sex, they take that person’s life. Life force is alluring. To an immortal, a just-laid incubus or succubus will almost – â€Å" â€Å"Glitter,† suggested Cody. â€Å"Or sparkle. And yet†¦not. It’s kind of hard to explain. Hasn’t Georgina told you all this?† â€Å"Not this,† said Seth. â€Å"So I†¦er, mortals don’t see it?† â€Å"Are we playing or not?† I asked impatiently, raising my voice. Carter caught my eye. â€Å"Not like we do,† continued Peter. â€Å"But they – you – feel it. Or maybe ‘sense’ is a better word. It pulls you in. It’s very attractive. â€Å" I sunk lower into my seat, trying to decide if anyone would notice if I suddenly turned invisible. I might as well have been since no one was listening to my protests anyway. â€Å"You must have noticed it,† pointed out Hugh, taking a swig of whiskey. â€Å"There must be days when you see Georgina and practically can’t control yourself because of how hot she is. You can only stare. Of course, it’s probably hard to tell the difference since she’s always so hot, huh?† Everyone except Carter, Seth, and I laughed. I knew the imp had meant that last part as a compliment, but I wanted to throw my gimlet glass at him nonetheless. The hilarity soon died down, and we returned to cards. But the damage was done. Seth and I hardly spoke for the rest of the night, not that anyone – save Carter, I suspected – even noticed. When Seth and I left, I knew something bad was coming. I dropped him off at his place, and he invited me inside to eat Rocky Road ice cream. He was a big ice cream fan. I should have just turned around and left, but Rocky Road has supernatural powers. Plus, I remembered what Seth and I had discussed after the recent make-out session in bed – how we had to communicate about issues, rather than ignore them. I still believed that to be true, but theory and practice were two completely different things. He made up two bowls for us, and we ate the ice cream in silence for a while. When he finished, Seth played with his spoon, not looking at me. â€Å"So,† he asked, â€Å"is it true?† â€Å"Is what true?† Like I didn’t know. â€Å"Come on, don’t make me spell it out,† he said gently. â€Å"I just want to hear your version, that’s all.† I opened my mouth to speak, to find some way to neutralize all this, but my tongue felt thick and useless. No coherent words formed. â€Å"Is it true?† repeated Seth. When I still didn’t answer, he continued, â€Å"When I see you sometimes†¦when I see you – like that one night – and can barely even breathe because you are so beautiful†¦so beautiful that I can do nothing but act like an idiot, does that mean that you’ve just†¦slept with someone? But, of course, I don’t actually mean, um, ‘sleep’†¦Ã¢â‚¬  Damn, this communication thing really did suck. How to cite Succubus on Top CHAPTER 11, Essay examples

Customer Loyalty Marketing Research †Free Samples to Students

Question: Discuss about the Customer Loyalty Marketing Research. Answer: Introduction The report of the hotel chain illustrates the critical analysis of the management decision taken by the senior management of the hotel. The management decision of the hotel is based on the technology and the systems of the company based on the different IT implementation. The report will discuss about the development of the operational aspects of the ten hotel chains such as brand loyalty, continued patronage, customer choice, etc. The usage patterns of ICT in the organization are also discussed in detailed with their potential issues in it. The aim of the restaurant is to increase the strength of the customer base of the hotel chain along with the improved management operations and the goals and objectives of the company. The use of ICT is to gain the competitive advantage of the hotel chain in the market. Recommendations are to be formulated which are based on the aspects of the management decisions as well as technology implementation in the project. The case study consists of the merging of few hotels i.e. ten hotels in a single hotel chain in order to combat the pressure of the market for accommodation purpose of the lower accommodation hotel. However, it can be said that the new hotel chain has different categories of hotel starting from bed breakfast homes to backpacker to luxurious suites. The new hotel chain is known as Stay Together[1]. The aim of the hotel chain is to combat the sales of the websites like hotels.com, booking.com, etc. that are responsible for lesser sale of the hotel rooms. The main aim is to form a single website which will be provided to the customers from where they can book the accommodation and other facilities related to it. The price of the products will be remains same in all seasons except the peak season. The following section discusses about the critical analysis of the management decisions of the hotel chains[2]. Loyalty schemes are used in any businesses that are proven to be beneficial not only in attracting customers but also in order to maintain the loyalty of the customers and residents of hotel who are using the services of the hotel. The loyalty scheme of the hotel chain will be competitive enough in order to use the services of the hotels more than the regular services of the hotel. It can be said that the customer loyalty scheme of the hotel chain is Stay Together Loyalty that will reward its customers with different facilities such as car parking, free nights, airport transfers, etc. The loyalty programs of the hotel chain are structured in terms of the marketing strategies that are formulated for the customers[3]. For instance, customers who are using regular services of the hotels, they are provided with different kinds of customers in the hotel. The loyalty programs of the hotel are formulated in a way so that they can meet the needs of the customers individually. On the other ha nd, it can be said that sometimes the individual schemes of the hotel chains sometimes causes failure in the loyalty schemes of the different types of customers which are not satisfying the expectations of the hotel residents. The good aspect of the loyalty programs of the hotel chains are that it can attract new customers as well as the retention of the existing customers. The marketing techniques are also included in it[4] Free buffet breakfast and dinner In terms of hotel industry, free breakfast and dinner or buffet are common offers that the hoteliers provide to the customers. It can be said that the free buffet or other times of meals are treated as complimentary treatment to the customers. The customers and tourists usually welcome any thing which is free. The senior management of the company decided that will include dinner and breakfast which will be included in the cost of the hotel room charges. The company StayTogether will include this thing in the website in the offers section of the website. It is one of the factors that will increase the customer loyalty of the hotel visitors[5]. The scheme of quality breakfast and meals is responsible for creating a competitive advantage of the hotels in the industry. It is seen that most of the customers search for hotels that have free breakfast or dinner. The customers will not have to go to other places in order to have breakfast and dinner which is irritating sometimes for them. It is seen that the hotels of the company are having more customers due to the complimentary breakfast provided to them. Research has proved the fact that the relationship between the visitors and the management of the hotels also gets increased due to the complementary aspects of breakfast and dinner. However, it is also a fact that this scheme will not affect the customers who are having breakfast or dinner from different exclusive restaurants. They will not be attracted towards this scheme of StayTogether[6]. Rebates are considered as a remarkable decision of the management of the company that has decided by the company in order to increase the customer satisfaction of the hotel chains. Rebate system will encourage the customers in order to book the hotels along with the other transportation facilities of the places. For instance, it can be said that the StayTogether include rebate systems to the customers in terms of the airlines booking. The visitors of the hotel are interested in the transportation of the places that are related with the tours and travels. The rebates are responsible for attracting the visitors of the hotel[7]. The management decision of the company is focusing on the development of mobile app in terms of rebates. The visitors of the webpage are provided with deals and discounts related to the hotel rentals and other services of hotels. Rebates are different for different types of customers. If they are using the website rebates are different. On the other hand, if the customers are using the mobile application then they will be getting different types of deals and offers[8]. This will affect the customer relationship with the hotel chain with the customers. Customer relationship is the important aspect in the hotel industry in order to seek customer retention and relationship. It will help in the different types of Word of Mouth Promotion of the hotel chains. On the other hand, it can be said that the sometimes the customers may not get happy with the services of transportation that are offered by the hotel chain in rebates[9]. Social responsibility Corporate social responsibility is the important part of the aspect of the business. The business responsibilities of the hotel chain group are mandatory as it comes under the regulation of the government of the country. It is seen that the hotel chain is contributing 1% of the income of every bill received from the customers. The customers are given an opportunity in order to contribute to the charity provided by the company to the community[10]. The decision taken by the different officials of the senior management of the hotel chain is considered as a master stroke by them in terms of the marketing campaigns of the hotel group. People nowadays are responsible for the contributor of the sustainability aspects in a different way. Companies nowadays promote the element of sustainability in their operational departments of companies in order to attract more customers to it. It can be said that the company has mentioned the impact of the charity donations to the various charity homes[11]. This is an indirect marketing technique used by the group of hotels in order to increase their corporate brand image among the different charity organizations. Apart from that, the visitors of the website are given the choice in order to select their preferred charity organizations while donating their contributions to it. Finally, it has been found that this helps in increasing rate of bookings of the hotel rooms of the different hotels of the hotel chain. It is indirectly helping the company for new customer attraction and retention of the existing visitors of the company[12]. IT and IS issues are more or less same in terms of technical aspect. IT issues refers to Information Technology issues while on the other hand IS issues refers to Information System issues. The issues can be categorized into different categories such as technology compatibility issues, scalability issues, sustainability issues, data conversion issues, employment issues, legal issues, user interface issues, employment issues, etc. The different types of technology compatibility issues are related with the improper development of the website or improper web designing elements in their company websites[13]. The scalability issues is related to the usage if the various technologies of IT and IS within the budget provided to the company. Data conversion loss is a big issue in terms of the hotel chain. It can lead to huge data loss. Data loss can leads to dissatisfaction of the customers in terms of loss of their information from the system. In terms of data conversion, sometimes technical faults can occurs that is also a cause of bad customer relationship management[14]. Apart from that, there are legal issues that the company can face in terms of the patented issues. The company must have to have the patent their technologies and their website so that the rival companies should not copy the technologies as well as other services offered by the company. The technology capability issues are related to the user interface issues of the customers to use the website of the new hotel chain. If the digital marketing and the improper website designing of the company is not done properly, then the user will find problem in using the website for finding different issues of the website. The employability issues are a vital problem for the new hotel chain. The hotel chain has to cut many employees from the office as human skill is replacing into machines which is cost effective[15]. Conclusion It can be concluded that though the group of hotels is planning to form a hotel chain and form a website of their own in order to gain a competitive advantage in the market. The problem is related to the different types of problems faced by the hotel chain while opening the website and incorporating it to the users. There are numerous advantages as well as disadvantages regarding IT and IS issues related to the website development of the company. However, recommendations are to be provided in order to mitigate the issues faced by the hotel chain. Recommendations are to be followed in terms of the different technical issues of the hotel chain. A strong team needs to be recruited by the company. The scalability issues of the company should be solved with a proper budget for the implementation. Human skill is required to control the activities of the technology. The technical faults should be addressed by the digital market team. Different forms of technology related to customer relationship management are to be implemented[16]. References Fakharyan, Meysam, Sadaf Omidvar, Mohammad Reza Khodadadian, Mohammad Reza Jalilvand, and Leila Nasrolahi Vosta. "Examining the effect of customer-to-customer interactions on satisfaction, loyalty, and word-of-mouth behaviors in the hospitality industry: the mediating role of personal interaction quality and service atmospherics."Journal of Travel Tourism Marketing31, no. 5 (2014): 610-626. Haynes, Natalie, and David Egan. "The future impact of changes in rate parity agreements on hotel chains: the long-term implications of the removal of rate parity agreements between hotels and online travel agents using closed consumer group booking models."Journal of Travel Tourism Marketing32, no. 7 (2015): 923-933. Khan, Muhammad Tariq. "Customer loyalty programs-concept, types, goals and benefits (A conceptual and review paper)."International Journal of Information, Business and Management6, no. 1 (2014): 74. Kumar, Jeetesh, and Chiao Ling Yang. "Service quality and loyalty of international students studying in the field of hospitality and tourism."Malaysian Online Journal of Educational Management2, no. 3 (2014): 97-118. Litvin, Stephen W., and Kaitlyn M. Dowling. "TripAdvisor and hotel consumer brand loyalty."Current Issues in Tourism(2016): 1-5. Mao, Iris Yue, and Hanqin Qiu Zhang. "Structural relationships among destination preference, satisfaction and loyalty in Chinese tourists to Australia."International Journal of Tourism Research16, no. 2 (2014): 201-208. Min, Ji Hye, Carola Raab, and Sarah Tanford. "Improving casino performance through enhanced loyalty programs."Journal of Hospitality Marketing Management25, no. 3 (2016): 372-394. Reynolds, Paul, Peter Balan, Mike Metcalfe, and Eva Balan-Vnuk. "Investigating innovative business models of general hotels in South Australia."CAUTHE 2014: Tourism and Hospitality in the Contemporary World: Trends, Changes and Complexity(2014): 1075. Ryan, Chris. "Trends in hospitality management research: a personal reflection."International Journal of Contemporary Hospitality Management27, no. 3 (2015): 340-361. Tanford, Sarah, and Rhonda Montgomery. "Developing Loyalty Programs for Convention Attendees: An Exploratory Study."International Journal of Hospitality Tourism Administration16, no. 1 (2015): 57-77. Xie, Karen Lijia, Lina Xiong, Chih-Chien Chen, and Clark Hu. "Understanding active loyalty behavior in hotel reward programs through customers switching costs and perceived program value."Journal of Travel Tourism Marketing32, no. 3 (2015): 308-324. Xie, Lijia, and Chih-Chien Chen. "Hotel loyalty programs: how valuable is valuable enough?."International Journal of Contemporary Hospitality Management26, no. 1 (2014): 107-129. Xiong, Lina, Ceridwyn King, and Clark Hu. "Where is the love? Investigating multiple membership and hotel customer loyalty."International Journal of Contemporary Hospitality Management26, no. 4 (2014): 572-592. Yoo, Myongjee, and Billy Bai. "Customer loyalty marketing research: A comparative approach between hospitality and business journals."International Journal of Hospitality Management33 (2013): 166-177. Zakaria, Ibhrahim, Baharom Ab Rahman, Abdul Kadir Othman, Noor Azlina Mohamed Yunus, Mohd Redhuan Dzulkipli, and Mohd Akmal Faiz Osman. "The relationship between loyalty program, customer satisfaction and customer loyalty in retail industry: A case study."Procedia-Social and Behavioral Sciences129 (2014): 23-30. Zhang, Tingting, Jay Kandampully, and Hye Yoon Choi. "The role of employee wellness programme in the hospitality industry: a review of concepts, research, and practice."Research in Hospitality Management4, no. 1-2 (2014): 45-54.

The Alltel Pavilion Case Strategy and Cvp Analysis free essay sample

Based on an actual entertainment pavilion, the case develops many factors unique to a service business and illustrates how pavilion management can use CVP analysis to determine which artists to attract and what kinds of contracts to have with these performers. The Pavilion has two types of customers (paying ticket holders and free ticket holders) and earns profits from three types of revenues (ticket revenues, concession revenues, and parking fees). The case requires you to identify the best strategy for different types of artists, conduct cost-volume-profit analyses, consider the strategic issues related to operating leverage and how this affects the choice of performer and contract, and assess pricing strategies. O ne day in early November, Pam Berg, Manager of the ALLTEL Pavilion, was reviewing the operating results for the year just completed in preparation for the executive board meeting the following Friday. While the year ended in the black, she was disappointed that the ALLTEL Pavilion failed to earn the budgeted profit goal. We will write a custom essay sample on The Alltel Pavilion Case: Strategy and Cvp Analysis or any similar topic specifically for you Do Not WasteYour Time HIRE WRITER Only 13.90 / page This was the second year since Ms. Berg assumed the manager’s position at the ALLTEL Pavilion. After the somewhat disappointing first year, she was determined to exceed the budgeted profit in the coming year. While not all events developed exactly as expected at the time of preparing the budget for the year, there were no major surprises during the year. Yet, the operating results are below the budgeted goal. In addition, Pam was frustrated by the lack of clear guidelines for contract negotiations with artists, for setting ticket prices, and in dealing with unexpected low ticket sales for certain concerts. THE ALLTEL PAVILION FOR LIVE ENTERTAINMENT The ALLTEL Pavilion in Raleigh, North Carolina (http://www. alltelpavilion. com/) is an outdoor amphitheater that provides live concerts to the public from April through October each year, hosting as many as half a million patrons a year. The seven-month season usually hosts an average of 40 concerts, and 12 year-round staff plan and manage each season. SFX Entertainment Inc. (http://sfxyes. liveonline. net/) operates the pavilion. SFX is one of the largest diversified promoters, producers, and venue operators for live entertainment events in the United States. It has 71 venues either directly owned or operated under lease or exclusive booking arrangements in 29 of the top 50 U. S. markets, including 14 amphitheaters or pavilions in 9 of the top 10 markets. Edward Blocher is a Professor at The University of North Carolina at Chapel Hill, and Kung H. Chen is a Professor at the University of Nebraska–Lincoln. 555 556 Blocher and Chen ALLTEL Pavilion wants to be the nightlife for the Triangle (Raleigh-Durham-Chapel Hill, NC) and eastern North Carolina, and one of the most beautiful, technologically advanced, and successful amphitheaters in the world. It features the most modern state-of-the-art acoustics and video of any facility of its kind. In the last few years, ALLTEL Pavilion staged shows by the Dave Matthews Band, Alan Jackson, Brooks Dunn, Toby Keith, Santana, Tim McGraw, Aerosmith, James Taylor, Jimmy Buffett, and many other national, regional, and local artists. The Pavilion claims, â€Å"There isn’t a bad seat in the house. Whether you choose to spread a blanket on our gently sloping festival lawn or select a reserved seat in our pavilion seating area, you are guaranteed a great view of the action on the stage† (ALLTEL Pavilion website). Exhibit 1 shows the stage and seating of the amphitheater. History/Development The city of Raleigh and Pace Entertainment Company of Houston, Texas jointly built the ALLTEL Pavilion in 1991. Pace Entertainment and Cellar Door Inc. of Raleigh, NC had the initial contract to manage the Pavilion. Hardee’s Food Systems, Inc. of Rocky Mount, NC, the original sponsor of the amphitheater, paid an annual fee to carry its name and logo on all signs and ads regarding the amphitheater. On February 3, 1999 ALLTEL Corp (http://tel. com) became the title sponsor for the amphitheater. The demand for the outdoor facility came about because the rapidly growing city of Raleigh lacked a major entertainment complex. In the late 1980s Pace Entertainment and the city of Raleigh came to an agreement to build the facility. The city of Raleigh would own the land while Pace Entertainment would own the facility and assume sole operations of the facility; Cellar Door would do the booking for all the concerts. Pace Entertainment would pay income taxes on earnings from the use of the facility. In 1998, SFX Entertainment Inc. acquired Pace Entertainment Inc. The amphitheater facility and its employees became part of SFX Entertainment Inc. Also, in 1999 SFX Entertainment Inc. acquired Cellar Door Inc. and merged with Clear Channel Communications Inc. , one of the largest owners of radio stations in the country. This move brought together both worlds of the entertainment business. While the company has diverse holdings, the philosophy of SFX is â€Å"One Company, One Mission. † Many companies that are now owned by SFX were at one time bitter rivals in the concertpromoting business. These companies now maintain good working relationships within SFX. A key goal for SFX is for the net operating income of each of its holdings, including the ALLTEL Pavilion, to grow 5 percent each year. The Pavilion competes with the RBC Center (http://www. rbccenter. com) at North Carolina State University in Raleigh (NCSU), the Dean Smith Activities Center (http://tarheelblue. ocsn. com/genrel/ 092301aad. html) at The University of North Carolina in Chapel Hill, NC (UNC), and the Verizon Wireless Amphitheater in Charlotte, NC (http://www. verizonwirelessamphitheater. com/charlotte/), among others. In contrast to the facilities at NCSU and UNC that offer only indoor events, the Pavilion offers outdoor as well as sheltered seating for its events. Marketing, Operations, and Accounting When the marketing department plans a promotion for an upcoming event, it coordinates with the sales department to see if there is a conflict in sponsorship. Marketing also coordinates with the operations department to effectively manage the activities on show days. Finally, the budget of each department (sales, marketing, and operations) is reviewed by the accounting department, which provides overall financial anagement of the project. Bringing Concerts to Reality A concert becomes reality in many steps. First, a group or performer with an interest in performing at ALLTEL will discuss with Cellar Door, Inc. and the Pavilion the possibility of performing at Issues in Accounting Education, November 2004 The ALLTEL Pavilion Case: Strategy and CVP Analysis 557 the Pavilion, and look at the open dates. Upon reaching an agreement, Cellar Door, on behalf of the Pavilion, signs a contract with the booking agent for the performer. A time is specified for gate openings, and once the gate is opened the show is underway. The job of the staff during a concert is to make sure every customer of the ALLTEL Pavilion has a pleasant experience and that the mission of the company is clearly seen by everyone that â€Å"a concert †¦ it’s better live. † Clean Sweep Inc. of Raleigh handles the cleanup after a show. Key Business Issues Marketing has an important role in the success of the ALLTEL Pavilion, but marketing expenditures are carefully watched. For every show, the marketing budget is limited to $20,000. For many shows it is difficult to stay within the budget, since the Pavilion serves a five-market region consisting of Raleigh-Durham, Fayetteville, Wilmington, Greensboro, and the Carolina Coast. Most of the marketing budget is spent on advertising with radio, TV, and print media in the designated regions. Prior to developing advertising plans, the marketing staff analyzes ticket sales geographically over the five-market region. It is important to know the demographics of the five regions and compare them with the profile for each performer. The more ALLTEL Pavilion can know about the fans, the more they know where to spend the $20,000. SFX develops measures of performance and profitability for each advertising media, by region. This type of analysis is important to the ALLTEL Pavilion because increased ticket sales, through effective advertising, not only affect ticket revenues, but also revenues from parking, merchandise, and concessions. It is also important because of the increased cost of advertising. The advertising rates in the Raleigh-Durham region are comparable to the rates in Washington, D. C. The rates are up 200 percent over the last five years, while the budgets per show are only up 15 percent over this time. The cost of the performing artist has also increased dramatically. The average fee for an artist is approximately $160,000. Some artists are paid on a fixed-fee basis, while others are paid on a per capita basis. Generally, the most popular artists seek a per capita contract because they are confident of a high level of attendance. In contrast, the artist paid a fixed-fee is guaranteed the same fee whether 100 or 20,000 people attend (the capacity of the Pavilion is approximately 20,000 attendance). On average, the total number of paid tickets per fixed-fee concert is 7,000. The role of marketing and advertising is especially important for fixed-fee shows. One method the Pavilion uses in addition to advertising is to distribute â€Å"comp† tickets (comp tickets are free tickets distributed throughout the community) to build interest in the Pavilion that will later be realized in paying customers. Comp customers also bring in revenue for parking, concessions, and merchandise sales. In a fixed-fee concert, the number of comp tickets is approximately 25 percent of the number of paying tickets, while a per capita show has no more than 2. 5 percent. Because of the increasing cost of the performing artists, ALLTEL Pavilion tries to reduce nonartist costs. Nonartist costs at ALLTEL Pavilion include expenses for sales, marketing, parking, security, concessions, and merchandise. Since assuming the manager position, Pam has developed several avenues to reduce nonartist costs and/or increase revenues and profits, including reducing expenses, having the parking service pass out flyers for upcoming events, trading â€Å"comp† tickets for online spots in the radio industry, and giving local businesses tickets in exchange for advertising on their premises. Revenues, Costs, and Flash Report for the KFBS Allstars Concert Exhibit 2 is a mock flash report for an illustrative fixed-fee show, the KFBS Allstars. A flash report is a projection of costs and revenues for a scheduled concert. The guarantee/talent cost ($160,635) is the amount the KFBS Allstars are guaranteed for the show. Projected sales is the number of projected paying ticket holders, while the â€Å"drop count† is total attendance, including both Issues in Accounting Education, November 2004 558 Blocher and Chen paid and comp tickets. Setting ticket price is often done together with the performer, taking into consideration SFX’s national and regional pricing policies, prices of comparable venues, and the Pavilion’s desired profit for the concert. Pam uses the flash report to plan potential concerts and to evaluate the success of concerts already presented. The report shows the variety of revenues and costs for a concert, and the projected profit for the concert. The flash report projects total revenues including ticket sales, parking, food, and merchandise based on per capita (drop count) rates. Ticket sales are in four ticket categories: A seats and B seats are regular price tickets for the reserved and lawn seating sections respectively; C and D seats are promotional (discount) price tickets for reserved and lawn seating, respectively. Other revenues include per capita facility charges paid by the sponsoring corporation for naming rights (based on paid ticket holders) and a per capita service charge paid by the performer for food, transportation, and other services. Not included are the annual lease payments for VIP seats at $10,000 per year. Patrons to the VIP seats also have to pay the ticket price of A-level seats. Reserved and lawn seating areas are shown in Exhibit 1. The parking, food concession, and merchandise operations are outsourced to other service providers, so the direct costs for parking, merchandise and concessions are determined based on contracts with the service providers that include both a percentage (10 percent) of applicable revenues and a fixed fee. Operating expenses include an allocation of the total of fixed production and operations costs for the season, the advertising expenses for the KFBS Allstars event, and other variable expenses. These are then added to the direct costs for concessions, merchandise, parking, and insurance to determine total operating expenses. REQUIRED How would you describe the competitive strategy of the ALLTEL Pavilion? Given the firm’s strategy, what are the critical success factors for the Pavilion to achieve its goal of continuous annual growth in operating income? 2. Complete two selected cost-volume-profit analyses for the show illustrated in Exhibit 2, the KFBS Allstars: a) How many tickets must the ALLTEL Pavilion sell to break even? ) How many tickets must ALLTEL sell to earn $30,000 operating income after taxes, assuming a 40 percent tax rate? 3. What should be the average ticket price for the KFBS concert if the fixed-pay fee is $200,000 and the Pavilion expects to sell 7,000 tickets and wants to earn $30,000 after 40 percent in taxes? 4. Negotiating the fee for the KFBS Allstars: fixed-pay or per capita contracts? a) What is the maximum fixed fee that the Pavilion can pay the KFBS Allstars if the Pavilion wants to earn $45,000 after 40 percent tax and expects the show to have an average ticket price of $22. 12? Assume the show is expected to draw 6,000 paying ticket holders. b) What is the maximum fixed fee that the Pavilion can pay the KFBS Allstars if the Pavilion wants to earn $45,000 after 40 percent tax and expects the show to have an average ticket price of $22. 12? Assume, including 25 percent comp tickets, the show is expected to be a sell-out. c) Independent of (a) and (b), what is the maximum per capita fee that the Pavilion can pay the KFBS Allstars, whose concert is expected to be a sellout, if the Pavilion wants to earn $180,000 after 40 percent tax from an average ticket price of $22. 2 per ticket? 5. What role does CVP analysis and operating leverage play in contract negotiations with different types of performers (fixed-fee or per capita)? 1. Issues in Accounting Education, November 2004 The ALLTEL Pavilion Case: Strategy and CVP Analysis 559 EXHIBIT 1 ALLTEL Pavilion Stage and Seating The Pavilion can accommodate 20,000 fans with 7,000 reserved seats directly in front of th e stage (covered seating in sections 1 through 9 and VIP seating) and another 13,000 on the spacious lawn. It has 78 theater-style VIP boxes that can accommodate 4, 6, or 8 people. In addition to positioning for prime viewing, patrons in VIP boxes also enjoy amenities such as wait staff service at their seats, personalized parking, and exclusive membership to the VIP Bar Grill. Directly in front of sections 4, 5, 8, and 9 is seating with an elevated floor that provides excellent views of the stage for patrons with disabilities and additional seating for the hearing or visually impaired. Lawn Seating Reserved, Covered Seating Issues in Accounting Education, November 2004 560 Blocher and Chen EXHIBIT 2 Flash Report for the KFBS Allstars Concert ARTIST NAME ACTIVITY/EVENT NUMBER EVENT MONTH EVENT DATE Projected Sales (Number of Seats) A Seats B Seats C Seats D Seats TOTAL Number of Seats Projected Ticket Price A Seats B Seats C Seats D Seats PROJECTED NET AFTER TAX ADMISSIONS AVG TIX PRICE NET OF TAX PER PAYING PATRON TALENT % GUARANTEE/TALENT COSTS NUMBER OF PERFORMANCES DROP COUNT (includes comp tickets) Other Ticket-Related Revenue FACILITY CHARGE Per capita SERVICE CHARGE Per capita REVENUE FROM TICKETING Per capita ANCILLARY REVENUES PARKING Per capita FOOD CONCESSION Per capita MERCHANDISE Per capita RENTALS REVENUE FROM ANCILLARIES Per capita TOTAL REVENUE Per capita The KFBS Allstars 10310001 7 7/31/04 2,778 2,845 1,747 881 8,251 $36. 29 $22. 22 $11. 31 $ 4. 92 $182,479 $22. 12 88. 03% $160,635 1 10,349 $24,010 $2. 91 $16,172 $1. 96 $222,673 $26. 99 $19,767 $1. 91 $79,273 $7. 66 $36,428 $3. 52 $0. 00 $135,468 $13. 09 $358,141 $34. 61 (continued on next page) Issues in Accounting Education, November 2004 The ALLTEL Pa vilion Case: Strategy and CVP Analysis 561 EXHIBIT 2 (continued) Other Direct Costs PARKING CONTRACT CONCESSION CONTRACT MERCHANDISE CONTRACT TOTAL DIRECT COSTS Per capita PERCENT OF SALES TOTAL REVENUE (from above) TOTAL DIRECT COSTS (from above) GROSS PROFIT Operating Expenses TOTAL PRODUCTION EXPENSE TOTAL OPERATIONS EXPENSE TOTAL OTHER VAR. EXPENSE TOTAL ADVERTISING EXPENSE TOTAL OPERATING EXP Per capita PERCENT OF SALES OPERATING INCOME Per capita PERCENT OF SALES Detail: Other Concert Variable Expense Insurance Expense per person COGS—Concession per person COGS—Merchandise Inventory per person COGS—Parking per person Other Variable Concert Expense per person TOTAL OTHER VARIABLE EXPENSE $0. 17 $0. 35 $1. 12 $0. 08 $0. 02 $14,323 $4,448 $43,356 $17,826 $226,265 $21. 86 63. 2% $358,141 $226,265 $131,876 $15,506 $14,991 $14,323 $20,030 $64,850 $6. 27 18. 1% $67,026 $6. 48 18. 7% Issues in Accounting Education, November 2004

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