Research Proposal on Tax Compliance Essay Example

Research Proposal on Tax Compliance Essay Tax compliance is the process of following the country’s tax system. Every country has got its own system of taxing, which is regulated and managed by the government. The system is based on the country’s economics and its inner political situation and international politics. If an individual wants to exists in the country legally and have a good job, he should be aware about the functioning and the principles of the tax system and types of taxes imposed on people. Tax compliance is especially important for the development of business what can be called the key factor of the development of the country’s economics. If one wants to start his own business, he should know about the taxes in the country and then decide whether the business can be profitable for him, because there are countries which impose taxes on the goods irrationally. For example, the import of some products is taxed heavily and the cost of the import is several times more expensive than the price of the products. Such taxing policy is mostly carried out in order to support the national or regional companies which can not stand the competition with other companies which produce the same goods but of higher quality and of lower price. So, tax system is an important thing which regulates the financial life of the country and is created and controlled directly by the government of the country and tax compliance is the essential behaviour which gives the opportunity to the person to live and work in the country normally. We will write a custom essay sample on Research Proposal on Tax Compliance specifically for you for only $16.38 $13.9/page Order now We will write a custom essay sample on Research Proposal on Tax Compliance specifically for you FOR ONLY $16.38 $13.9/page Hire Writer We will write a custom essay sample on Research Proposal on Tax Compliance specifically for you FOR ONLY $16.38 $13.9/page Hire Writer The problem of tax compliance is very important, because the life of an individual depends on the awareness of its principles and key points. A well-analyzed tax compliance research proposal should be interesting, thought provoking, brief and logical. If a student has investigated the problem of tax compliance, he will be able to share his reflections concerning its disadvantages and probably will be able to suggest possible solutions to the existing problems in the sphere of taxing. As student should analyze the problem of tax compliance and prepare a convincing proposal with rich methodology, which can attract the professor’s attention. The problem of tax compliance is very important and deep, because touches upon all the spheres of human life, from the social and cultural issues to the economical and political questions. No wonder, the topic causes many problems and students apply for the help in the Internet. There are free example research proposals on tax compliance prepared by the experienced writers which are very useful for students. With the help of a good free sample research proposal on tax compliance one will catch the idea of correct formatting, persuasive style of writing and proper data analysis. At EssayLib.com writing service you can order a custom research proposal on Tax Compliance topics. Your research paper proposal will be written from scratch. We hire top-rated PhD and Master’s writers only to provide students with professional research proposal help at affordable rates. Each customer will get a non-plagiarized paper with timely delivery. Just visit our website and fill in the order form with all proposal details: Enjoy our professional research proposal writing service!

Scarcity of the World essays

Scarcity of the World essays The science of economics depends on whether society lives in abundance or scarcity. The economy is the careful management of wealth or a system of producing and distributing wealth. Abundance is having more than enough, a great plenty. Scarcity is the belief that nothing is plentiful. It is usually hard to get. Society today is involved in one big competition. People are always competing to get the things they need or want in life that will make them happy. People dont worry about the starving people that dont have the things they need because people are so worried about not having enough for themselves. It seems like people are so worried about scarcity that they will do anything to survive. They dont want the effects of scarcity, not having enough of what they want or need. Palmers argument is excellent. His idea is easily comparable to the story of Jesus feeding of the five thousand. The way Palmer breaks down the story of Jesus feeding of the five thousand and compares it to the world now really makes us think about some things. First of all, why have that many people, including myself, not thought about this and taken action. The assumption of scarcity really must have got a hold of society very fast. The assumption of scarcity has been taken up by most everyone including myself. It would make a lot more sense if everyone would come together in little communities and help each other to develop abundance instead of everyone feeling threatened by anyone else and choosing to walk the road alone. When you are by yourself, you are living in a world of scarcity because you can only depend on yourself and how much money you have. You dont have the reassurance that, if you needed help or something lent to you, that you could go to someone in yo ur community that would be able to help you. When you are alone you only have what you know. Scarcity is worse when it comes to emotiona ...

Charless Pen and Jesus Name

Charless Pen and Jesus Name Charless Pen and Jesus Name Charless Pen and Jesus Name By Maeve Maddox Commenting on When to Form a Plural with an Apostrophe, Luke S. raised another question: What gripes me . . . is the misuse of the apostrophe to form the possessive without the extra s: Charles pen needs correction to Charless pen. Ah, Luke, would it were so simple as that! Even the Chicago Manual of Style, so authoritative in so many ways, makes this observation on the use of the apostrophe to form the possessive: Since feelings on these matters sometimes run high, users of this manual may wish to modify or add to the exceptions. When I taught in England, the textbook I used gave the rule that ancient names ending in -s took only an apostrophe, while modern names took apostrophe s: Achilles heel, Jesus name, St. Jamess Park. This rule was no doubt derived from Fowler: It was formerly customary, when a word ended in -s to write its possessive with an apostrophe but no additional s, e.g. Mars hill, Venus Bath, Achilles thews. In verse, in poetic or reverential contexts, this custom is retained. ..But elsewhere we now add the s the syllable, Charless Wain, St Jamess not St James, Joness children. . . After many paragraphs setting forth the correct use of using the apostrophe to form various possessives, the CMS offers an alternative: Those uncomfortable with the rules, exceptions, and options outlined above may prefer the system, formerly more common, of simply omitting the possessive s on all words ending in s- hence â€Å"Dylan Thomas’ poetry,† â€Å"Maria Callas’ singing,† and â€Å"that business’ main concern.† Though easy to apply, that usage disregards pronunciation and thus seems unnatural to many. This apostrophe business is felt to be of such import that there has even been legislation on it: In February 2007 Arkansas historian Parker Westbrook successfully petitioned State Representative Steve Harrelson to settle once and for all that the correct possessive should not be Arkansas but Arkansass. Arkansass Apostrophe Act came into law in March 2007. ABC News [USA], 6 March 2007. Before you start making jokes about the priorities of the Arkansas legislature, know that no less august a body than the Supreme Court wrestled with apostrophe usage in 2006. Justice Thomas opinion was that whenever a singular noun ends in s, an additional s should never be placed after the apostrophe. The dissenting opinion was that an s should always be added after the apostrophe when forming a singular possessive, regardless of whether the nonpossessive form already ends in s. Want to improve your English in five minutes a day? Get a subscription and start receiving our writing tips and exercises daily! Keep learning! Browse the Punctuation category, check our popular posts, or choose a related post below:Comparative Forms of Adjectives60 Synonyms for â€Å"Trip†Phrasal Verbs and Phrasal Nouns

PERSONAL STATEMENT FOR UNI IN THE UK Essay Example | Topics and Well Written Essays - 500 words

PERSONAL STATEMENT FOR UNI IN THE UK - Essay Example I have had my education in different countries such as Emirates International School in Dubai, British School Of Muscat in Oman; SABIS in Lebanon, and Brooklands Collage, Weybridge in UK. I have achieved the ability to speak fluent languages both oral and written. The languages are English and Arabic. I also understand little Armenian and French. In addition to education and employment, I am involved in extracurricular activities such as basketball and football. I was a team captain of the basketball team. I have also had an opportunity to work with The Royal family of Kuwait as a Personal Assistance in London. This has been of great benefit to understand the business concepts and political influence in the international environment. In 2008, I had a chance to work with ATV Mechanic, Yamaha in Muscat, Oman. I have also had an opportunity to work in a hospitality industry as a waiter. I am an independent individual and self motivated and dedicated to my studies. I have been eager to learn new things since I was 10 years. I have been able to work hard in my academic level to be able to contribute to developing the society. My education in Brooklands Collage has benefited me with knowledge of the UK political system and the desire to contribute to in real life activities. During my years in collage, I have taken part in social and economic conferences. I have been able to contribute and share ideas on the current affairs in both the political and economic aspect. Politics and economics has been an obsession of mine from the time when I was 13 years. My insight of politics and economics grew when I had the opportunity to travel to some parts of the world. I have come to understand that the world is not a compilation of state but it is a society that is diverse from the culture and beliefs (Frantzich et al. 2009, p.109). The economic recession

The appeal of Islam for politics in South East Asia during the 12th Essay

The appeal of Islam for politics in South East Asia during the 12th 17th centuries - Essay Example Southeast Asia covered the vast peninsula of Indochina and the widespread East Indies. In this location lie the countries of Burma, Brunei Darussalam, Thailand, Laos, Cambodia, Vietnam, Malaysia, Singapore, Indonesia, and the Philippines. Islam manifested a significant appeal for the Southeast Asia in the 12th throughout the 17th century. Over two-fifths of the region practice Islam as a religion. Most of the population involved in Muslim practices live in Malay Peninsula, the Archipelago, and on the Mindanao Island in Philippine Indonesia is distinct in the world as the single largest Muslim country, with a populace of about 212 million persons. Two-thirds of Malaysia is 23 million individuals and are Muslims. Evidently, Islam given that it was and it is still is a popular religion in south East Asia, it must have a greater influence as far as politics and policies of the day are concerned. Arguable, in the period 12th -17th centaury Islam appealed for polities in the South East Asi a with a view to maintain dominance. As of mid 14th century, the Hindu-Javanese kingdom of Majapahit conducted an influence over an island kingdom and applied substantial pressure on the mainland. But it was by now experiencing two pressures to its commercial and cultural fame. . In Malaya it was disputed by the upcoming power of Siam; and in the islands its power was being destabilized by the coming of Islam. The islands had contacted with Islam, via Arab merchants, for long though their traditional cultural beliefs on India barred Islam from being acceptable to them until Islam was firmly recognized via Moslem rulers in the northern India, at during the end of the 12th century. Then, in the 13th century, Indian merchants from Gujerat transformed to Islam particular ports of northern part of Sumatra and from there Islam spread to Malay and through to the Philippines. The rise of Islam in Malaya was connected to the establishment and consequent significance of the resolution of Mala cca on the western coast. Islam was founded in the onset of the 15th century, customarily by a Sumatran prince, Parameswara. The prince was changed to Islam, which in his power and the succeeding rulers extended all through the peninsula. Malacca became the major trading port in the Eastern region due to its favourable position on the trade routes connecting India, South East Asia and China. Malacca upheld its sovereignty, cosseted in its early times from Siamese antagonism by the diplomatic acts of the Chinese Ming rulers for a whole century. Consequentially, Malacca became the South East Asia Islam headquarters. In the meantime in Indonesia, the Majapahit Empire divided into smaller and scrawny Moslem nations and the Philippines The Philippines, was inhabited by a combination of Malays and Indonesians, organised in tribal groups referred to as â€Å"barangays". The units possessed definite culture, and did business widely with Arab, Indian and Chinese merchants; but isolated them selves from the different imperial resistance of South East Asia. Most of barangays were converted to Islam between 13th to 15th centuries, though remained excluded in external affairs till the arrival of Europeans during the 16th century. Islam also made insignificant effect on the South East Asia’s mainland which maintained devastatingly Buddhist. China sent many naval teams and diplomatic missions to all their neighbours proximate to Indian Ocean and the South China Seas between 1405 and 1433. The main intention of the chinece for their missions was to seek trade and military esteem. As the missions ended, the Europeans found permission for entry into the Far East Asia. The Arrival of the Europeans : The Portuguese, the Spaniards, and the Dutch. The Portuguese The Portuguese started massive voyages by the end of the 15th century to seek exploration and determination of trade routes towards the east especially India and China spice

Womans Triple Role Within The Family Sociology Essay

Womans Triple Role Within The Family Sociology Essay Work and family are central part of family life and society. All over the world, women and children are entering and staying in the workforce in greater numbers than before and Mauritius is no exception. Despite the cultural norms and traditions, most women work outside the family to maintain a certain quality of life. For some, work can be a source of employment and creative opportunity as well as income. For others it is a personal satisfaction, status and for integration. Traditional family structures have prevented women from enjoying meaningful work experiences. Their labour was mostly confined to their home and family rather than enjoying the rewards of paid employment. Thus, womens primary responsibilities were childcare, the preparation of food and clothing for the family and general household tasks. But nowadays, with the changing social and economic forces, there has been a dramatic increase in womens labour force participation rate. The factors which has lead a greater proportion of women in Mauritius in paid employment are due to educational opportunities and it has become socially acceptable for married women to work. Modern age womens tasks have been facilitated with the provisions of child-care services and labour saving electrical devices in the home. However, all these have not lessened the burden of inequality within the family. Even the World Bank (2001) report states that gender inequality in various forms is still prevalent around the world. 1.2 Womans triple role within the family Women play a very important role within the family and the society. They are the pillar of the house and they play a crucial role in sustaining the family. They have to take charge of the order, the matter and the health of all the family. Thus, Women are associated with the triple roles of reproductive, productive and community. In the same context, Dunscombe and Marsden (1995) parted that women in paid employment bear the burden of working a triple shift. In addition to their paid employment, they are engaged in domestic and emotion work and mother in a male dominated society. Even though they go out to work in order to contribute to the family budget, they still have to take care of the household which, most of time are inequitably shared. 1.3 Changing functions of the family Modernisation and industrialisation have brought about the breakdown of the extended family to the emergence of the nuclear family, where family are more independent and there is less contact with kins. Nowadays, another form of family which is becoming very popular with the rising rate of divorce is the single-parent family. The past two- decades have brought a great increase in the number of families with responsibilities both at work and at home. Nowadays, single-parents, working women and dual-earner couples are heavily involved in parenting (Carnier et al., 2004). Therefore, today families are stressed by the pressure of work, family and community demands. It is argued that the family in industrial society is losing many of its functions. Sociologist Ronald Fletcher (2000) claims that, the familys functions have increased in detail and importance. The role of the family has changed from a producer to a consumer. Goods and services are increasingly being bought and consumed houses, cars, furniture and education. Hence, the highly materialistic world demands that both husband and wife go out to work. The controversy is that women would then contribute to the family budget while men would not contribute to the household work. The result is that less time is spent in the family. At times, children are unattended and social problems crop up leading to instability and turbulence in the family. 1.4 Changing status of women across times There has been a gradual improvement in the status of women. They have achieved more political equality with men and they have equal rights in education. Most types of job are suitable for women today. Equal opportunity act has helped discard discrimination. The Economic Miracle of Mauritius is largely dependent on the growth of the manufacturing sector which was introduced in 1970s. It has been the main engine of economic development in Mauritius and has absorbed large numbers of unemployed labour. The traditional women who were uneducated represented an important pool of labour for the industrialists. The new economic leverage has welcomed the earning of second salary amidst the family. Everyone at all levels of society is becoming aware of the stress families face these days so as to struggle to balance their responsibilities at home and at work. Too often families have to choose between the demands of work and family, elderly parents and relatives. In Mauritius the two demographic trends in the increase participation rates for working mothers and dual-career couples have a profound effect on the spheres of work and family. It is generally recognized that the extensive pressure arising from work environment and from family environment can produce high-levels of work-family conflict for many employees. Development is good for any country but at the same time it has added extra burden on women particularly balancing the conflicting demands of family life and career. 1.5 Functionalist perspectives on work and family According to functionalist, family are living in a post modern way of living which is very good for the society as they prefer not to have children because of their career and some prefer to stay-single and they are going according to the needs of the society. P and B Bergers argue that the bourgeois family already teaches children what the society want that is, strict moral values and value economic success. E.Leach (1996) argues that the Nuclear family is stressed. They are exploited by the capitalist and they are alienated; they work because they have no choice. Family are nowadays privatized, they do not want people to know what is happening in their yard. Parents also inculcate fear and suspicious in children that they fear to revolt with the actual system. 1.6 Problem statement According to the Honourable   Ã‚  Minister of Gender Equality, Child Development and Family Welfare, in a workshop on A sensitisation programme on strengthening Family ties organised in 19 May 2007, the Mauritian society is being affected by the ageing population, changes in the structure of the family and the erosion of family values. She rightly pointed out that the family has an important role to play in terms of addressing the emotional, material, social and economic needs of its members. It is principally through the family that social values and knowledge are transmitted from generation to generation and hence this reinforces the social fabrics. Like any other country, the Mauritians Government is playing an important role in trying to maintain the balance between work and family life. If the family is stable, this will have a direct impact on the society and hence on the country. On one hand, the family life in Mauritius is being eroded in the face of the demands of work and increasingly long hours in at work. Practically, many members of the Mauritian family return home after work at different times and the traditional family meals that were customary in the past, are now reserved for weekends. Many parents strive to find time to spend with their children during the working week. The twin pressures of work and family life are raising stress levels within the home and creating much pressure. Parents are struggling to fit all their chores into shorter time frames because of lack of time. Due, to the constraint of time imposed by work schedule, various social problems have cropped up. There is increasing divorce rate (0.47 per 1000 people) and children are having recourse to drug, alcohol and cigarette smoking. On the other hand, despite the so called equality of sexes advocated by feminists, it is seen that the responsibility of looking after the family relies mostly on women. Hence, housework and looking after children remain predominantly womens work. Womens works have been marginalised throughout the history. Women are more likely to concentrate on their work than family. Therefore, family being an important institution it is very important to know what is causing the breakdown of the family, how children are able cope with it and its negative effects on children especially adolescents. 1.7 Research aim and objectives This project aims to make an assessment as to whether the impact of the relationship between work and the situation of children within the modern family really affects children and does work leads to the breakdown of the family. Thus, the objectives of this study are to: Probe into different occupational sectors in Mauritius to measure the impact of work on family life balance; To see whether women are able to handle their triple role within the modern family; To see whether the notion of family being functional in the society as advocated by functionalist really stand in the Mauritian society, To see whether children belonging the middle class family or upper class family who are more affected; Find out respondents views on does social problems like Juvenile Delinquencies are occurring due to lack of supervision of parents in the modern family; and Propose findings and solutions. 2.0 LITERATURE REVIEW 2.1.0 WOMEN AND THE FAMILY 2.1 Introduction This part opens up with: The family acts as a primary socialization of children whereby the child first learns the basic values and norms of the culture they will grow up in. A child needs to be carefully nurtured, cherished and moulded into responsible individuals with good values and strong ethics. Therefore, it is important to provide them the best childcare so that they grow up to be physically, mentally and emotionally strong individuals. 2.1.1 Definition of the Family According to Sociologists, the family is an intimate domestic group of people related to one another by bonds of blood, sexual mating, or legal ties. It has been a very resilient social unit that has survived and adapted through time. So, the element of time referred to above, is again present here. Similarly, The United States Census Bureau (2007) defines the family as a relatively permanent group of two or more people who are related by blood, marriage or adoption and who live under the same roof. Stephen (1999) defines the family as a social arrangement based on marriage including recognition of rights and duties of parenthood, common residence for husband, wife and children are reciprocal economic obligations between husband and wife. Similarly, The United States Census Bureau (2007) defines the family as a relatively permanent group of two or more people who are related by blood, marriage or adoption and who live under the same roof. The family is seen as the main pillar block of a community; family structure and upbringing influence the social character and personality of any given society. Family is where everybody learns to love, to care, to be compassionate, to be ethical, to be honest, to be fair, to have common sense, to use reasoning etc., values which are essential for living in a community. Yet, there are ongoing debates that families values are in decline. George Peter Murdock (1949) defines the family as a universal institution. According to him, the family is a social group characterised by common residence, economic corporation and reproduction. It includes adults of both sexes at least two of whom maintain a socially approved sexual relationship and one or more children owned or adopted of the sexually cohabiting adults. However, K. Gough (1959) criticises Murdock definition and argues that the family is not universal. The critics were founded in the Nayar society. 2.1.2 Women and the Family The main role of women according to John Bowlby (1953) is particularly to act as mothers and as such their places are at home to take care of their children in their tender age. He states that juvenile delinquencies among young children are the result of psychological separation from mothers. The mental stability of children rests solely on their mothers. Therefore there is a need for a close and intimate mother and child relationship. However, Oakley (1974) uses the example of Alor, an island in Indonesia to refute Bowlby statement. In small-scale horticultural societies, women are not tied to their offspring, and there is no apparent side effect to it. Moreover, she does not see the intimate and close relationship necessary. Research has proved that mothers return to work after childbirth and that the children of working mothers are less likely to be delinquent than non-working mothers. Crouch (1999) describes the benefits gained by wives and mothers as the mid century social compromise. Duncan et al. (1998) argue that women who define themselves as primarily mothers are located at all points on the social spectrum. Patricia Day Hookoomsing (2002) states that, plans and projects are designed and implemented by men. It is assumed that if men as heads of the family will reap the benefit from projects designed, automatically women and children will benefit. 2.1.3 The Darker Side of the Family / Erosion of Family Life Earlier in this review of literature, it is shown that the family is warm and supportive. However, many writers have questioned the darker side of the family. The fact that women spend most of their time either at work or doing household chores can lead to emotional stress in the family. The twentieth century family is mostly nucleus and thus children at times feel isolated and lacking the support of their extended kins: grandparents, aunts, cousins etc. They become introvert and their stress level rise to such an extent that when explosion occurs, it can have dramatic results. This may lead to violence, psychological damage, mental illness, drug intake, crime etc. The breakdown of children may lead to quarrel between parents. In the long run, marriages may fail and consequently lead to divorce. Incidence that may appear trivial can blow out of proportions and cause drastic consequence within the family. The mass media is increasingly bringing to people attention the sexual, physical and emotional abuse of children through neglect. Similarly, The National Society for the Prevention of Cruelty to Children (2000) parts that around 10% of children suffering from serious abuse or neglect at home by natural parents. 2.1.4 Conception about Family and Work Families and work have often been illustrated as separate entities, with women being linked to the home and men to the workplace. This separation unfortunately emanated by the sociology of the family being carried out as a separate domain from the sociology of work and occupations. However this assumption does not stand good in view of the increased participation of married women in the workplace. Early work by Rhona Raraport and Robert N. Raraport (1969) on dual-career families has talked about the benefits and strains of families with dual-earners. There are, however, many questions still to be answered concerning the interaction of family and work. Harkness and Waldfogel (1999) advocate that the formation of a family touches mostly female rather than male labour force behaviour. The withdrawal from labour after childbirth may lead to a depreciation of human capital. This may affect career commitment to employers and affect career progression. There are changes in family arrangements which prompt changes in production arrangements (Zaretsky 1976). Consumption was favoured to production within the household. Market relation became overruled by a capitalist market society and instead of economy being embedded in social relations, social relations are embedded in the economic system (Polanyi 1957). Dapne Johnson (1982) relates that the hours of work and schooling are organized at such time that it has become difficult to single-parent and dual-worker family. Moreover, school holidays add up to the problems of who will look after the child. Full-time married or cohabiting women generally have less time for leisure, as they are often expected to do two jobs their paid work and unpaid housework inside the family, Ken Brown (2008). 2.2.0 PART II WOMEN AND WORK 2.2.1 Definition of Work According to Ken Brown (2008), work is the production of goods and services that usually earns a wage or salary or provides other rewards. The work may be effected in the formal or informal economy. He argues that work is an important element in occupying, directing and structuring the individuals time the demands of working life involve a high degree of self discipline if jobs are to be kept. It is, for most people, the single biggest commitment of time in any week, and it is perhaps one of the most important experiences affecting peoples entire lives. Work affects the amount of time and money available for family life. Pauline Wilson and Allan Kidd (1998) refer to work as a distinctive and clear cut activity. Work refers to the job or occupation undertaken. Work is both the place where one goes in order to do ones job and the activity that ones does. Sociologies increasingly recognise however that it is not easy to define work. The definitions concentrate solely on paid employment and are too narrow. Keith Grint (1991) also states the same thing and even presents a number of definitions to prove what he says:- Work can be seen as that which ensures individual and societal survival by engaging in nature. The problem is that many activities which cannot be seen are often regarded as work. Work cannot be defined simply as employment. Activities in which people are employed are also performed by people who are not employed. Examples include washing, ironing. Work cannot be defined as something which can be done whether it is liked or not. Work can finally not be seen as non-leisure activities. Activities may be leisure for some but work for others. Work and leisure would be hard to separate if it goes together. The changing nature of workforce and the increasing proportion of employees with family responsibilities suggest that employees, especially working women might demand more family-friendly benefits or policies to assist them in dealing with family demand beyond their paid work (Hon 2002; Hin, 2001; Yu, 1999). The societal and economic changes brought about by womens increasing participation in the paid workforce have placed pressure on Governments to legislate on work-family benefits and organization to provide them. 2.2.2 Reasons for working in paid employment Women work in paid employment for a number of reasons. These are as follows: Job satisfaction Money Company and friendship Status and identity To get out of the home and feel free To be independent 2.2.3 The Impact of Development on women and their participation in different sectors Women account for an increasing proportion of the workforce and today more women are resuming work after having children than 2 decades ago. Despite various legislations in favour of women, womens and mens positions on the labour market remain different. Hakim (2000) stated that contemporary changes in womens employment arose mainly because of the difference which arose out of work choices. The author states that there are three categories of women: home/family centred, work centred and adaptive drifters. Home centred women give priority to their families, work centred women give priority to their employment careers, and adaptive women shift their priorities between family and career over their life cycles. Because the proportion of home centred and work centred individuals is higher amongst women than men, womens employment patterns are different. The EPZ sector has profound impacts upon the structure of the Mauritian Society. Industrialization has enable women to take a much active role in society. The traditional house wives were liberated to go out to work. Men were no more the sole breadwinners in the house. Thousands of women left their houses and took employment in factories. This new economic leverage of women had beneficial effect and raised their standard of living. The docile dependent housewife thus was transformed into an independent income earner. 2.3.0 PART II- WORK-FAMILY CONFLICT 2.3.1 Defining work-family conflict Work and family represent two spheres in adults social life. Howard (2008) in summarizing the definition put forth by prior scholars (Greenhaus Beutell, 1985; Boyar, Maertz, Pearson, Keough, 2003) conceptualized work-family conflict as a type of interrole conflict where both work and family issues exert pressures on individual. Greenhaus and Beutell (1985, as cited in Dealen Willemsen Sanders, 2006) also define WFC as conflict in which the role pressure from the work and family domains are mutually incompatible in some respect. Just like (Greenhaus, 2002) has said that WFC is bio-directional it thus, create conflict where compliance with family matters the difficulty of complying with work matters. Conflict is understood to arise when an individual has to perform multiple roles such as worker, spouse and parents. Each of these roles imposes demands of their incumbents, requiring time, energy and commitment. Conflict occurs when the demands from one of these domains (home, work, personal and family) interferes with each other and causes imbalance (Frone et al.,1992, 1997). In todays hectic society, home and work are two colliding forces (Greenhaus and Powell, 2003) that has often lead to an imbalance, where women lives to achieve fulfillment and satisfaction (Auster, 2001,Chalofsky,2003). Moreover, (Zedeck,1992) also suggests that a persons work experience influence his or her behavior at home, influencing basic behaviors towards self and family members. WFC has also been shown to be related to negative work outcomes such as job dissatisfaction, job burnout and turnover (Greenhaus, Parasuraman Collins, 2001,Howard, Donofrio Boles, 2004), as well as to outcomes related to psychological distress and marital dissatisfaction (Kinnuen Mauno 1998,Aryee et al.,1999) 2.3.2 Types of work-family conflict Greenhaus and Beutell (1985) identified three major types of work-family conflict: Time-based, Strain-based and Behavior-based conflict Time-based conflict occurs when time devoted to one role makes it difficult to participate in another for example, when mothers have to do overtime at work with little notice might make it difficult for them to meet family obligations, like picking up children from school. Time-based conflict, is also the most common types of work-family conflict when multiple roles reduce the time energy available to meet all role demands, thus creating strain (Goode,1960) and WFC (Marks,1977). Strain-based conflict arises when strain or fatigue is experienced in one role and therefore, hinders performance or exploits resources which would be otherwise available for another role (Bryon,2005; Carlson,1999 as cited in Mauno, Kinnunen Ruokolainen,2006). For instance, negative emotional reactions to workplace stresses may lead to expression of irritability towards family members or withdrawal from family interaction in order to recuperate (ODriscall,1999 as cited in Jones, Burke Westman,2006) Behavior-based conflict occurs when specific behaviors required in one role are incompatible with behavior expectations in another role (Carlson et al., 2000). It has been suggested for example, that the male managerial stereotype emphasize self-reliance, emotional stability, aggressiveness and objectivity (Schein, 1973). Family members may thus, expect a person to be warm, nurturing and vulnerable in his interaction with them. (Carlson et al., 2000) also argue that another form of work/ family conflict is the Worry-based conflict in modern industrial society. On the other hand, increasing living cost, marital distress and parental stress may erode the stability of the family life (Lu, in press), causing worries which interfere with work. (Carlson et al., 2000) thus, defined worry-based conflict in terms of pervasive and generalized worries experienced in one role into and interfering with participation in another role. In a study, Fu and Shaffer (2001) identified several family and work specific determinants of FWC and WFC conflict, respectively. Testing these across the three forms of conflict-time, strain, behavior-based they found that the family- specific variables were only effective in predicting time-based FWC conflict. As a group, the work-specific variables had much stronger effects and role conflict, role overload and hours spent on paid work were especially influential in explaining both time-based and strain-based forms of WFC conflict. Family conflicts were to be strong risk factor for the onset of elevated need for necessary need for recovery from work and fatigue. 2.4.0 CAUSES OF WORK-FAMILY CONFLICT 2.4.1 Hours of work Time is an important aspect that has been associated with work-family. As time is a limited resource (Frone et al., 1997b) argues that working more hours means that the employee is at work for more hours and may have more work duties and has less time for other activities. Hence, work hours have been consistently, linked to difficulties in balancing work and personal lives (Mohen andYu, 2000; Guerts et al., 1999; Batt and Valcour, 2003; Tausing and Fenwick, 2001). Time pressure can be measured by the number of hours worked. Arora et als,.1990 study (cited by Kim Ling, 2001) examined the effect of the time pressure on WFC of women entrepreneur and the majority of the women entrepreneurs agreed that their long hours deprived them of the time they would have liked t spend with their families. Long hours of work may also relate to parents feelings of time inadequacy with children. However, regardless of hours spent or the kinds of activities engaged in with children, because of the intense conflict or spillover between worker and parent roles. Employment makes parent less able to be spontaneously available and make them miss certain events that are scheduled during work times (Milkie Peltola, 1999). Moreover, children may also notice when parents bring conflict work conflicts home, and may feel that parents pre-occupation ith work makes them less psychologically accessible (Galinsky, 1999). Reynolds and Aletraris (2005) conducted a research on work hours and work-family issues by examining whether WFC is associated with a desire for more or fewer hours of work and whether the relationship is moderated by age of children is the home. Their survey revealed that family-to-work conflict doesnot makes people to change their work hours. Work-to-family conflict however, is associated with a desire to fewer hours of work. They also find out that work-to-family conflict is more likely to make women want fewer hours when there is a young child at home. Moreover, Barnett (2004) in a study of work hours as predictor of stress outcomes, it was mentioned that long hours of work is associated with: High experienced job demand, High emotional exhaustion, High marital tension and High work-family conflict In a research published in the Journal of Occupational Health Psychology (vol.5,No,1,2002), Gerzywacz and Nadine Marks found that employees who work more than 45 hours a week report more work-to-family conflict. However, participants who work less than 20 hours per week were less likely to report that their work benefited their family life. On the contrary Ganster and Bates (2003) conducted a study on the effect of the number of hours worked on WFC and general well-being. They found that work hours had no significant associations with job stress and WFC. Similarly the findings of Haar (2001) indicate that the number of hours worked, as a conflict source, may not be the current work demands of organizations, families are now more forgiving of the time burden associated with working long hours. 2.4.2 Dual-earner family The dual-career phenomenon has become increasingly prevalent worldwide. For couples juggling multiple demands, this lifestyle often generates stressors and strains at home and at work, which can have negative consequences for organizations (Elloy Smith, 2004). On one hand, in dual-earner families husband are more likely to care for children when their wives are at work during non regular shifts (Presser, 1988). On the other hand women who earn more are likely to hire domestic help, since their time is more valuable (Goldscheider and waite, 1991). (Elloy and smith 2004) study, based on data from an Australian sample of 62 Lawyers and accountants, analyzed the antecedents of WFC among dual-earner couples. The results confirm that overload, role conflict significantly effect WFC. Similarly Flosehan and Gillbert, 1979 study (cited in Kim Ling, 2001) on dual career couples found a positive relationship between the number of hours worked and job spouse conflict as well as job-parent conflict. Moreover, Voydanoff (1994) interviewed married dual-earner parents of children age 10-17 from the 1992-1997 National Survey Children of Families and Households to examine relationships between work and community resources and family demands. In this study, marital quality was conceptualized in three dimensions: activities with spouse, marital disagreements and marital happiness. The problem is therefore, one of overworked couples rather than overworked individuals. 2.4.3 Work overload Major et al., (2002) suggest that overload occurs when the perceived magnitude of work overwhelms an individuals perceived ability to cope. An empirical evidence suggests that the growing sense of overwork in the United States is relates to the increases in the working hours of couples (Clarkberg and Mohen, 2001; Jacobs and Gerson, 2000). Since, women perform a larger share of household labour than men (Coltrane, 2000), family responsibilities should be more likely to create a desire for fewer hours among women than men. On one hand, Godbey (1977) argued that Americans had not increased the amount of time devoted to work, but that the pace of their lives had quickened, with the results that many felt overworked. On the other hand, Hochschild (1977) argued that for many workers, work had become home and home had become work with the result that worker were putting in increasingly long hours in the workplace as a way to avoid family time. Lu, Gilmour Kao and Huang (2006) have conducted a cross-cultural study of work/family demands, work/family conflict and well-being outcomes and to contrast employees from individualistic (UK) and a collectivist (Taiwan) society. Their findings show that work demands such as hours of work and work load were positively related to WFC, whereas family demands were positively related to family work conflict. Both WFC and FWC were negatively related to well being (job satisfaction and life satisfaction) for employees in the two countries. More important findings was that for British, there was a stronger positive relation between workload and WFC,

Cafe Nero Marketing Plan

[pic]vvv v Contents Introduction†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Page 3 Overview†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Page 4 Marketing Audit†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦. Page 5 PEST Analysis†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Page 5 Market Analysis†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â ‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦.. Page 8 Micro Environment †¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦ †¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Page 10 Internal Analysis†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦. Page 12 SWOT Analysis.. †¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦ †¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Page 13 Assumptions†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦. â € ¦.. Page 14 Marketing Objectives†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦. †¦Page 15 Strategy Choices†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦. †¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦ Page 16 Marketing Strategies†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦.. Page 17 Places†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦. Page 17 Products†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã ¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦. Page 18 Prices†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦.. Page 18 Promotion†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦. †¦.. Page 19 Control & Evaluation†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦. †¦Page 20 Expansion †¦Ã¢â‚¬ ¦. †¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚ ¬ ¦. Page 20 Success of new products and targeting operations†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦. †¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Page 20 Brand awareness†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦. Page 21 Introduction to International Expansion†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Page 22 Which Country†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦.. Page 22 How to Enter†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦.. Page 23 What Marketing Strategies†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦ †¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦. Page 23 References & Bibliography.. †¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦. †¦Ã¢â‚¬ ¦. Page 24 Appendixes†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦ †¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦. †¦Page 25 Introduction This marketing plan analyses the key success factors of the company and our current market position in order to set the next market objectives and plans a one year plan strategy to reach those objectives. In the second part, this marketing plan outlines the issues that need to be considered to implement Caffe Nero overseas by analysing of international marketing of the company. Caffe Nero Group Plc Caffe Nero Group Plc was founded 1977 and currently owns 290 stores from Brighton to Glasgow with ? 0,7 million as turnover. We provide Italian coffee in European style coffee houses. Our philosophy consists on serving the best quality coffees and food in a friendly way in a pleasant atmosphere. Corporate Objectives †¢ Increase our market share in UK in order to be the leader. †¢ Starting international expansion in the Western Europe 1. Overview 1. 1 Market segmentation The coffee shop market in UK is estimated at ? 540 million in 2006 and had increased by 109% between 1999 and 2004 (Mintel, 2005). This market has emerged in 1990. It is dominated by single-site and independent coffee stores which account for 35% in terms of outlets numbers. However, branded coffee shop companies have grown significantly. In 2004, the top four branded coffee shops, which include Starbucks, Costa, Caffe Nero and Puccino’s, accounted for 23% of the whole market and were expected to keep expanding (Mintel, 2005) (Figure 1). Caffe Nero Group Plc is the last entrance between the top fives competitors in the UK coffee shop’s market. We currently own 290 stores with a turnover of ? 90,7 million. This is due to an aggressive expansion strategy that we have conducted from 1999. Indeed, we were ranked 20th on the annual listing that gather rapidly growing European companies in the 2004 and 2005 Europe's 500. Figure 2 shows how the market shares were split between the top five competitors in 2004. 2. Marketing Audit This section shows external and internal factors that characterize the coffee shop market. It is essential to determine them in order to have a better understanding of the market characteristics. 2. 1 PEST Analysis Political & Legal Environment Fair trade coffee is becoming an important issue in UK since Starbuck introduced it in 2002. It appeared first in 2000 in the US where activists pressured Starbuck to carry fair-trade coffee in their outlets. Mintel found that 25% of adults who have been to coffee shop agreed that more coffee shop should sell Fairtrade products (Mintel, 2005). This is certainly a significant figure that coffee shop and other outlets selling coffee cannot afford to ignore. The smoking-ban in the UK will be enforced in summer 2007. This means that smoking will be prohibited in all pubs, clubs, restaurants, coffee shops and other public places. This may have both positive and negative impact on the coffee shop market. As happened in Ireland and Scotland where the ban has already been adopted for several years, people are likely to eat more in coffee shop since they will be no longer bothered by smoke when eating. However, coffee shops that do not provide an outside smoking area are likely to observe a decline of their visiting as smokers enjoy having cigarettes when drinking coffees. Economic Environment There are signs that boom in the UK coffee shop market is over. Store opening has declined from 2002 (Figure 3) as well as year-on-year growth that has declined from the peak of 23% in 2001 to 9% in 2005 (Figure 4) (Bremner C, Euromonitor international, 2005). Social Environment UK population is about 60. 2 million with 48 million people living in urban area, where coffee shops tend to be concentrated. Mintel carried out a survey that reveals that the most typical user is in the 25-34 brackets (Mintel, 2005). More precisely, the 20-24 age groups and the wealthy achievers category are the biggest clientele of branded coffee shops. They are forecast to continue rising until 2009 according to UK National Statistics (UK National Statistics, 2006). As mentioned above, coffee shop market seems to approach the maturity. Thus, coffee shop companies focus more on how increase spends by head. Thereby, the rise of Personal Disposal Income (PDI) has become an important factor for companies. In fact, the coffee shop market has taken advantage of the PDI that has been rising since 1999. This should continue until 2009 at least, since PDI is set for similar growth (Mintel, 2005). Allegra’s survey, based on 7500 coffee shoppers’, sample points out that the most important reason for visiting coffee shop is to relax and to meet friends and colleagues (Allegra Strategies, 2006). Mintel’s survey makes clear that there is no gender bias in coffee shop consumers which is of such importance for the outlets since this makes coffee shops places ideal for couple as well as suitable venues for single men and women to socialise in mixed company (Mintel, 2005). According to Allegra’s survey, coffee bar loyalty is increasing, with significantly more than half of consumers surveyed in 2005 mentioning that they mainly visit their favourite coffee shop (Allegra Strategies, 2006). However, this survey shows that â€Å"convenience of location† is the most important reason consumers select a given coffee shop. Thus, the number of outlets is a critical element. Coffee suffers from its image as it contains caffeine which can produce coffee addiction. This may lead people to fear the caffeine dependency. Therefore, Starbuck has communicated that coffee has high level of antioxidants which have been shown to help prevent cancer, heart disease and other conditions. Technological Environment There is a general direction to transform outlets into media and community area centre. Thus, coffee shops develop Wireless Internet Hotspot and coffee book store. For instance Starbuck, has developed high-speed wireless Internet access through a deal with T-Mobile. Besides, Costa and Starbuck have developed electronic card that allows customers to get points when purchasing coffee shops’ products. Customers can use those points to get free products and use this as debit card. 2. Market Analysis Market Shares There is an intense competition between the top three companies. The following picture shows the market shares of the three main competitors by the number of outlets. [pic] Market Trends There is a general trend for branded coffee shops to increase spends by head. This required to create interest and stimulate demand by introducing new drinks and patenting them or wider selection of gourmet food. Thus, a general strategic trend for the top four coffee shop companies consists to emphasize on developing new products and pushing larger cup size. Food has become essential for them since it really helps to increase spend by head and allow to infringe on the fast-food market as well. Therefore, coffee shops have added into their menu hot and cold meals such as pizzas, paninis, salads, sandwiches, etc. Even though the market is approaching maturity, there are still high consumer demands and opportunities identified in the UK, according to Allegra (Allegra Strategies, 2006). Thus, the top five companies emphasize on keeping on expanding with different methods. They purchase and implant new outlets and have started to move into provincial region. Despite the fact that those provincial stores are less lucrative than stores in city-centre, they offer opportunities, allowing companies to secure higher levels of brand recognition as well as market share. Franchising and licensing have become important keys to growth as well. This allows companies to avoid paying extortionate retail rents and limit their risk. Besides, companies use partnerships with retailers and other consumer services such as banks, bookshops or supermarkets to increase their market share. Both Starbuck and Costa adhere to Fairtrade label and have launched their own Fairtrade coffee certified by the Fairtrade Foundation. We do not serve coffee certified Fairtrade. We adhere to self-imposed guidelines to ensure that growers receive a fair price. Thus, we are not allowed to call our coffees ‘Fairtrade' as that is a commercial trademark. However, we are committed to purchasing coffee beans that meet the International Coffee Organisation’s (ICO) standards. This consists in paying a fair and decent price to farmer as well as to trade only in quality coffee as proposed by the ICO Coffee price does not seem to be a determinant factor. Indeed, Starbuck charges quarter more than most other shops and raises prices in line with shifts in coffee prices, which suggest their consumers are not affected by their pricing (www. morningstar. com). Moreover, despite operator price increase, the market has increased of 9% in the past 18 months. In fact, since coffee is more of a luxury product than a necessity, it is a kind of price inelastic product to some degrees (not exceeded ? ,5). 3. Micro Environment Consumers Analysis The survey carried out by Mintel specified that customer of Caffe Nero are slightly younger than other coffee shops. Indeed, 60% of Caffe Nero’s customers are under 34 years old. Furthermore, UK National Statistics forecast that the 20-24 age group, which is our biggest clientele, is going to increase (UK National Statistic , 2006). (For more detail, see appendix 1) According to Mintel’s findings, our customers are more likely to flit between brands than Starbuck or Costa’s customer (Mintel, 2005). We do not believe that our clientele is disloyal. This is explained by the fact that we have less outlets than Starbuck or Costa and so their clientele does not need to flit between brands as they find their favourite branded coffee shops everywhere. Competitors Analysis Starbucks Corporation Created in 1971 in Seattle, Starbuck is the world’s largest coffee shop company and the UK leader since 2002. Starbuck has currently 10 000 stores across the globe and 532 in UK. Its brand awareness is high despite increasing criticism from the anti-globalisation lobby. Generating $7. 8 billion as revenue in 2005, Starbucks has a real important investment capacity. Costa Coffee Ltd Founded in 1978 and acquired in 1995 by Whitbread Group, Costa Coffee used to be the largest coffee shop in UK before Starbucks came. Costa Coffee owns 500 stores across UK and has started international expansion in the Middle East, in India and in Cyprus. As Costa is part of the Whitbread which owns hotels, restaurants and many other businesses, it has an important investment capacity. Puccino’s Puccino’s is a private company created in 1996. It has about 110 stores but does not own them, as the outlets are franchised. Thus, Puccino’s does not have a real power. Its turnover is about ? 0 million. Coffee Republic Coffee Republic was created in 1995. It became one of the largest independent espresso bar brands of the UK. However, since 2003, Coffee Republic has started to reduce the number of its stores as is currently in the midst of converting its portfolio to the Republic Deli concept. Therefore, Coffee Republic’s turnover has more than halved and we can consider that it is not a competitor anymore. Channel Analysis The coffee shop market has the advantage of having a huge number of suppliers who are actually farmers. Thus, the bargain power of those suppliers is very low. However, several organisations such as the International Coffee Organisation denounce the abuse of coffee shop brands’ power. The retailers are either franchisees or stores that the coffee shops companies own. 2. 4 Internal Analysis Cafe Nero has been ranked first by British coffee drinkers in the last six years. According to the consumer research organization, Allegra, the 2005 poll put Cafe Nero first, Costa second, and Starbucks third in terms of coffee quality, atmosphere, service quality and price value (Allegra Consumer Report 2005 – Major Coffee Brands). Our emphasis on the quality of our products and services are gainful and gives us a good corporate image. We support an image of Italian coffee bar which is reflected through our Italian and Mediterranean deli-style meals. This has allowed us to be rated as â€Å"The best espresso this side of Milan† by Tatler and labelled â€Å"The traditional Italian cafe† by Egon Ronay We have tried to create a range of natural, fresh foods, avoiding all additives, artificial flavours and colorants. Our menu consists of Italian and Mediterranean food. Most ingredients we used are imported from Italy For more detail about where we are in term of offers and services, we have analysed our position and strategy with the 4P analysis in appendix 2. 3. SWOT Analysis Strengths †¢ Products and services quality (coffee and food), seen as the best by customer for 6 years (Allegra Strategies, 2005) †¢ Our image of Continental and Italian style and atmosphere supported by sponsoring art events. Weakness †¢ Not enough number of outlets. Our clientele has to flit between brands †¢ 60% of our existing clientele is under 34 years old †¢ We cannot call our coffee Fairtrade even if we follow the fair-trade philosophy as Fairtrade is a trademark. Opportunities †¢ Expand our clientele in targeting people older than 34 years old †¢ Opening new outlets in three ways: o Continue to acquire new stores o Continue to develop new partnerships with mega stores o Develop franchise †¢ Develop in smaller cities †¢ Develop new products †¢ Make available Wireless Internet Hotspot and books into all our stores †¢ Coffee’s virtue : high level of antioxidant Threats †¢ The Market is approaching the maturity †¢ Fast food selling coffee e. g. Mc Donald, Pret a manger †¢ Adverts showing caffeine effect on health can reduce the sales †¢ The smoking ban may affect on customers’ visiting 4. Assumptions From the marketing audit and with respect to the coffee market’s climate, it is assumed that: †¢ Competitors will carry on their expansion in term of outlets to make sure that their customers will not have difficulties to find their stores, avoiding them to flit between brands. †¢ The market is forecast to reach the maturity in 2009 and so the liability of expansion for coffee shops will be reduced due to the saturation in high street in the UK’s main cities. †¢ Food is becoming an important aspect for the top five competitors since it allows to take market share from fast-food market and generate an important source of income. Thus, coffee shops will have to focus on developing wider range of food to increase their market share. †¢ The smoking ban may affect the coffee shop market. In order to avoid any risk of decline it will be essential to provide outside smoking area. †¢ There is a rise in fair trade coffee demand. Coffee shops that do not emphasize on fair trade coffee will be criticised. 5. Caffe Nero’s Objectives The analyses of the current market as well as the analysts’ forecasts for Caffe Nero have led to the following three years marketing objective. Then, we have extrapolated this long term objective into year objectives. Increase our market share up to 30% between the top three competitors before the market reaches the maturity in 2009 in terms of turnover and outlets. o This means that we will have 600 outlets across UK. o All stores should reach at least ? 350  000 as turnover. †¢ For the year 2007 1) Increase the number of outlets by 38% to reach 400 stores by the end of 2007 (36% in 2006; 32% in 2005; 34% in 2004). 2) Increase our sales by 35% for 2007 (? 129,8 million) compare to 29% realised in 2006 (? 90,7 million). To see our objectives for 2008 and 2009, refer to appendix 3 To see the analysts’ forecasts for Caffe Nero, refer to appendix 4 . Strategy Choices Here, we have developed strategies to achieve our objectives. We also did a planning gap in appendix 5. Ansoff’s product – Market expansion Products/Services ExistingNew | | | |Increase the number of outlets by 38%. |Develop ice-creams. | | | | |Targeting people beyond 34 years old. Parents and not parents) |Develop new soups. | | | | |Equip all our stores with Wi-Fi hotspots. | | | | | |4) Develop outside smoking areas. | | | | |Expand in smaller cities. | | 7. Marketing Strategies To establish strategies that will allow us to achieve our objectives, we have used the 4 p marketing mix. 7. 1 Places Our objective consists in opening 110 new store s. This requires a huge investment. However, there are three different way to expand. First of all, expand in acquiring new outlets. We opened 76 stores last year. This year, we should be able to acquire 85 stores. We need to purchase stores in high street in order to avoid our existing clientele to flit between brands. Another opportunity consists on going in some smaller cities where there is no competitors. However, those cities must have more than 150  000 habitants to be considered. Secondly, we should develop a franchise system to support our expansion. Indeed this system allows us to expand with a small investment. (for more details, refer to appendix 6. 1) Thirdly, we also need to develop more partnership with mega stores since it allows to reduce the price of the coffee shop’s rent. We could develop partnership with Virgin and some others book stores. As response to the smoking ban, we need to develop outside smoking area in most coffee shops we are able to. These areas could attract customers of our competitors if they do not have smoking area. They required heaters as well as outside furniture. Furthermore, we need to equip all our stores with wireless Internet access in order to satisfy and retain our clientele since competitors develop wireless Internet access as well. . 2 Products To increase spend by head we need to develop new products. Our clientele enjoys our soups. Indeed, there are healthy and practical with our take-away packaging. Moreover, they fit well with our image of quality and healthy food. Furthermore, it is still a kind of new product since only Starbuck serve soups as well. Therefore, we should develop mo re soups as we have got only four different soups. 10 different tastes would be enough. We also need to add ice-creams in our menu. This product may attract new customers who will go to our coffee to have a dessert. Indeed, ice-cream match well coffee shop’s spirit in the sense of having a break time with friends or family. Everyone finds something he really likes in our stores (hot or cold drink, salty food or sweetened, frozen, cold or hot food). We will propose some light ice-creams as well. Furthermore, ice-cream may help to attract parents who can go with their kids to get them an ice cream. Finally, to keep our Italian branding way, we will serve only Italian ice-cream and will prepare the cream as Italians do. However the machine required is too big to take place in every store. So we have to find a smaller one. 7. 3 Prices We should keep our prices as they allow our coffee to be perceived as worth (Allegra Strategies, 2006). However, the price for our food is a bit higher as we server only quality food. Thus, our Italian ice-creams and soups will be a bit more expensive than every where else. The cru bourgeois costs more than the table wine! To attract people beyond 34 years, we should consider family as part of potential clients. To do so, we should create a child menu which will include a hot chocolate, some cakes and a toy for a reasonable price. 7. 4 Promotions In order to consolidate our brand awareness, we should advertise on television. Despite of the expensive cost, it is the support which reaches the most people. We need to make people aware of our new products such as ice-cream. This would consolidate our brand awareness. However, we need to develop adverts that fit our sophisticated Italian image. This advert should emphasize on the friendly Italian atmosphere of our stores and the quality of our products. We also should advertise on newspapers such as the guardian or the independent who are more likely to be red by people beyond 34 years old. We must carry on our sponsorship of art events as it matches well with our Italian sophisticated image. To attract parents we should organised children events in our stores as Mc Donald’s is used to do. For example, we can have a Santa Claus for Christmas and some animations for Halloween. However, we need to be aware of the risk of developing family clientele since they may bother our existing clientele. 8. Control and Evaluation This section aims to produce a system of control and evaluation of the proposed marketing plan and its realisation. 1. Expansion We need to open 110 stores, so we can establish that nine stores should open every month at least. The full-term aim is to reach 30% of the branded coffee shops market. So we also need to look at competitors’ expansion. This will be realised every six months as companies produces interim reports. We may need to adapt our expansion strategy according to competitors’ growth to reach 30% of market share in 2009. 2. Success of new products and targeting operations In January we will conduct a survey into all our stores. This survey will include questions about: †¢ Define sample questions (age, sex, married, children, frequency, etc.. . †¢ How much our clientele like our food product (their satisfactions) †¢ What think customers about introducing Italian ice-cream in our menu. †¢ How many Caffe Nero’s adverts they have seen †¢ Use of services (Wi-Fi, smoking area) †¢ What they think of Caffe Nero’s atmosphere The same survey will b e conducted in December. Thus we will be able to compare the results and so determinate the success of our new products. Moreover, this survey will check if we have increased our 35-years-old-and-more clientele. In parallel, we will look every trimester at the ice-creams and soups’ sale volumes. We expect the same success for the Italian ice-cream than we had with soups. 3. Brand awareness Allegra Strategies conducts every year a serious survey on the coffee shop market and the customer’s satisfaction. This constitutes an useful tool for us as we can see the evolution in customer’s mind of our brand awareness and satisfaction concerning our products and services. Introduction to international expansion We are thinking of international expansion. Indeed, since the coffee shop market is approaching the maturity in England, we should develop our company overseas. This could help to reduce the risk for our company if we do a successful international implantation. Starbucks has shown that international expansion is a real opportunity for branded coffee shops in setting up more than 7000 international outlets in 9 years. However, an international expansion implies to decide which market to enter, how to enter in, what marketing strategies need to be used within which organisation. Here, we will answer those questions. Which country? First of all, it is essential to go in a country where the competitiveness is low. Furthermore, the population and their income size must be high, enabling potential customers to devote a large proportion of their discretionary spend on leisure activities. France could be an appropriate place for us. Indeed, it is in the â€Å"triad market† that includes the United States, Western Europe and the Far East which account for a large percentage of all international trade. There are already two branded coffee chains in France (Starbuck and Colombus Cafe) which ensure that there are possibilities for the coffee shop market. They are implanted only in Paris with 18 stores for Colombus Cafe and 26 stores for Starbucks. Colombus Cafe’s philosophy is quiet close from ours. Indeed, they serve Italian coffees in a quiet and relaxing atmosphere and emphasize on the welcoming services. However, those two chains are not implanted in the south cities of France such as Marseille (2nd biggest city, 1,4 million habitants) and Montpellier (0,5 million habitants). Furthermore, according to the French tourism department, 10 % of English people go to the south of France for holydays (Ministere Delegue au Tourisme, 2006). This is an opportunity to increase our brand awareness due to the global mobility of our customers. Therefore, it seems that those cities could be great for success abroad. How to enter? Since we are not the first one to go in France and as the competitiveness is low, we should expand cautiously. Indeed, two approaches can be used when planning an international expansion: †¢ A Waterfall approach, in which a country is gradually entered sequentially †¢ A Sprinkler approach, in which many countries are simultaneously entered within a limited period of time We have better to use a waterfall approach, in opening few stores in order to limit the risk of financial lost if we are not to success. Two ways of opening stores are possible: †¢ Franchising, which allows to gain entry at little risk but limit the profit for the company †¢ Direct investment, which is the most risked but allows the company to retain a full control of its investment. It seems that we should rather purchase few stores since we need to set up distribution and logistics that generate costs to provide those stores with our products. Thus the acquisition of two stores in Marseille and Montpellier could be good to start as it limits the risk. We will be able to see after a year time if those stores are profitable. What marketing strategies? It is essential when planning for success abroad to think how much products and promotions need to be adapted to the local market. Thus we need to focus on cultural differences as well as French’s customs and inspirations. Despite the fact that French are proud of their food and drinks, they believe than Italians are better for some specialities such as pasta and coffee. Indeed, several coffee beans companies in France such as Lavazza, San Marco and Segafredo market their coffee as traditional Italian coffee. Besides, French support a kind of passion for Italy as English people do. However, the coffee was introduced first in France in Marseille. Thus, there is a very famous French roaster company which produces the traditional French south coffee called Henry Blanc. This is an important emblem for French. In order to adapt our strategy to the French market we have used the 4 P marketing mix. Place: Montpellier has a big commercial place in the centre called Place de la Comedie. There is a very famous high street in Marseille which is called Cannebiere. Those places could be great to implant stores since they have big activities. Products: We will be the first coffee shop in the south of France. So we should keep our coffee menu that is likely to seduce French as it would be new for them. This should seduce the young population first who will then bring others. Futhermore, French like Provencal food which is quiet close from Italian one. So our Italian gourmet food should correspond to their expectations. However, we should introduce the traditional French coffee Henry Blanc in order to meet French taste. Furthermore, this will seduce local people as we will support the local economy. Price: French are known to like good quality. According to Emarketing, French associate quality with high price (A. Michalowska, Marketing Magazine, 2002). Besides, the American magazine Travelers has conducted a survey in 2005 which reveals that the average price for coffee in France is 4â‚ ¬ when we sale our espresso in England at ? 1,25 (2,7â‚ ¬) (Le Chiffre du Jour, 2006). Thus, we should keep the same prices of our products. Promotion: We need to advert a lot to generate awareness of our company. First, we will put big adverts on our stores when they will be under construction. Secondly, we will organise a celebration for the opening day. Finally, we will advert on local newspapers such as La Provence and Midi-Libre which covers all the south population. References & Bibliography Allegra Strategies, (2006), Market Overview and Key Statistics: Project Cafe6, [online], London, Available from  : ; http://www. allegra. co. uk/project-cafe6-keyfindings. html; [Accessed 20 December 2006] Bremner C. , (2005), Coffee Shops in the UK, [online], Euromonitor International, Available from  : ; http://www. euromonitor. com/Coffee_Shops_in_the_UK; [Accessed 23 December 2006] Caffe Nero, (2006), Caffe Nero, [online], Available from  : [Accessed 20 December 2006] Kotler P. and Keller K. L. , (2006) Marketing Management, 12th Edition, Upper Saddle River, NJ :  Pearson Prentice Hall Le Ministere Delegue au Toourisme, (2003), Les principales clienteles europeennes de la France, [online], Paris, Available from  : [Accessed 28 December 2006] McDonald, M. , (2006), Marketing Plans, 5th Edition, Oxford :  Butterworth-Heinemann Michalowska, A. , (2002), Qualite : les Francais prets a en payer le prix, [online], Marketing Magazine  N °71, Available from  : [Accessed 27 December 2006] Mintel Reports, (2005), Coffee Shop UK, [online], Available from: [Accessed 3 January 2007] National Statistics, (2006), National Projection, [online], Available from  : [Accessed 22 December 2006] Vacances Pratiques, (2006), Le chiffre du jour  : 8,30â‚ ¬, [online], Available from  : [Accessed 30 December 2006] Appendices [pic] Appendix 1†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Page 27 Appendix 2†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦ †¦. Page 28 Appendix 3†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦ †¦Ã¢â‚¬ ¦.. †¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦. Page 30 Appendix 4†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Page 31 Appendix 5.. †¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦.. Page 32 Appendix 6†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦ †¦Ã¢â‚¬ ¦. Page 33 Appendix 1 Specialist coffee shop brands, by gender, age, socio-economic groups and working status, November 2004 Base: 2,065 adults aged 15+ |   |Any branded coffee shop (%) |Starbucks (%) |Costa Coffee (%) |Caffe Nero (%) |Other branded coffee s hop (eg | | | | | | |Tchibo, Puccino’s) (%) | |All |32 |19 |14 |8 |5 |   |   |   |   |   |   | |Men |32 |20 |13 |9 |5 | |Women |33 |19 |14 |8 |6 | |   |   |   |   |   |   | |15-19 |35 |22 |14 |7 |4 | |20-24 |45 |27 |15 |17 |7 | |25-34 |45 |32 |21 |14 |6 | |35-44 |36 |21 |18 |8 |4 | |45-54 |29 |15 |11 |8 |7 | |55-64 |29 |17 |11 |6 |7 | |65+ |16 |6 |6 |3 |4 | |   |   |   |   |   |   | |AB |48 |31 |24 |15 |8 | |C1 |43 |27 |19 |11 |5 | |C2 |25 |14 |10 |6 |5 | |D |19 |9 |5 |4 |5 | |E |17 |9 |6 |4 3 | |   |   |   |   |   |   | |Working status: |   |   |   |   |   | |Full-time |42 |27 |19 |12 |7 | |Part-time |35 |18 |15 |11 |6 | |Not working |28 |18 |11 |7 |3 | |Retired |19 |9 |7 |3 |4 | Source: NOP/Mintel Appendix 2 Caffe Nero’s position and strategy with the 4P analysis Place: Most of our stores are situated in high street, where competitors tend to be concentrated as well. We have got some outlets in airports and ra ilway stations. We also have agreements with House of Fraser and Blackwell bookshops. Six House of Fraser department stores and four Blackwell bookshops incorporate a Caffe Nero. Finally we are considering international expansion. Products: Coffee: Italian coffee contained a blend of seven different beans. Our coffee is seen as the best in term of quality by UK customers (Allegra Consumer Report 2005 – Major Coffee Brands). Our menu contained different coffee derived products: – Espresso – Espresso Ristretto (very short and intense espresso) – Espresso Macchiato (espresso with a dollop of milk foam on top) – Americano (double espresso topped up with hot water) – Cappuccino – Caffe Latte – Mocha (cappuccino with chocolate) – Hot chocolate – Iced Latte (cold drink) – Iced Mocha (cold drink) – Frappelatte (cold drink and unique to Caffe Nero) We also propose milkshakes (Frappe milkshake) and fruit juice based drink (Fruit Boosters) that are also free from from artificial flavourings, colorants or preservatives. Food:We have tried to create a range of natural, fresh foods, avoiding all additives, artificial flavours and colourants. Our menu consists of Italian and Mediterranean food. Most of ingredients we used are imported from Italy. We also offer a range of lighter sandwiches and meals. As mentioned above, we try and we do serve the best quality food between the top five competitors (Allegra Consumer Report 2005 – Major Coffee Brands). Our soups have met with popular acclaim due to the take-away packaging that we have developed. 11 Cold sandwiches (Wraps, Wedges and other) – 20 Hot sandwiches (Paninis, Focaccias) – 18 Cakes and desserts – 13 Muffins and pastries – 4 Soups – 30 other products such as organic food, bruschetta, crisp, fruit salad, porridge, etc. Price: Our coffee p rices are on the average between the top five competitors. However, our food is more expensive than other competitors since we serve fresh food with imported ingredients in order to provide good quality food. Promotion: It seems that we do communication well. Indeed, our marketing strategy communicates on our continental style of operations and atmosphere. We support an image of Italian coffee bar which is reflected through our Italian and Mediterranean deli-style meals. This has allowed us to be rated as â€Å"The best expresso this side of Milan† by Tatler and labelled â€Å"The traditional Italian cafe† by Egon Ronay. Furthermore, as mentioned above we have been ranked first by British coffee drinkers in the last six years for the quality of our products. Besides, we have been involved in arts sponsorship from 1999. This allows us to bridge our image of Italian coffee bar with arts such as the Turner in Venice exhibition at the Tate Britain. Appendix 3 Caffe Nero’s Objectives The analyses of the current market as well as the analysts’ forecasts for Caffe Nero have led to the following three years marketing objective. Then we have extrapolated this long term objective into year objectives. Increase our market share to 30% between the top three competitors before the market reaches the maturity in 2009 in terms of turnover and outlets. o This means that we will have 600 outlets across UK. o All stores should reach at leas t ? 350  000 as turnover. †¢ For the year 2007 3) Increase the number of outlets by 38% to reach 400 stores by the end of 2007 (36% in 2006; 32% in 2005; 34% in 2004). 4) Increase our sales by 35% for 2007 (? 129,8 million) compare to 29% realised in 2006 (? 90,7 million). †¢ For the year 2008 1) Increase the number of outlets by 25 % to reach 500 stores by the end of 2008. 2) Increase our sale by 35% for 2008 (? 175 million). ) Start international expansion in Europe with the opening of one overseas store. †¢ For the year 2009 1) Increase the number of outlets by 20 % to reach 600 stores by the end of 2009. 2) Increase our sale by 20% for 2008 (? 210 million). Appendix 4 Analysts' Forecasts for Caffe Nero FY 2007 (June 2006 – May 2007) Analysts |Collins Stewart |Numis Securities |KBC Peel Hunt |Teather & Greenwood |Altium |DKW |Shore Capital |Average | |Sales (? m) |108. 1 |109. 9 |107. 4 |109. 7 |109. 9 |111. 3 |- |109. 4 | | Source: Caffe Nero, http://www. caffenero. com/FinancialInfo. asp? section=AnalystForecast&ZZIS_InformationID=1831 Appendix 5 The Strategic Planning Gap To achieve this objective we must develop strategies. Those strategies will act on different plans. The first plan that we need to consider is the market penetration. We expect to increase our market share by acquiring new outlets. As mentioned in the marketing objectives we need to open 110 new stores for the year 2007. Secondly, we would like to increase usage by expanding our clientele in targeting people older than 34. Finally, we need to develop new food products. This will also help us to increase our revenue. In fact, we need to focus on increasing spend by head and thus take advantage of the rise in Personal Disposal Income. Appendix 6 The franchise The franchise system consists to finance only 20% of the investment required for the acquisition of the store. The franchisee pays 80% of the acquisition and has to buy equipment and furniture from us. As franchise, all products used will come from us. We will assume the promotion, the staff training, the branding as well as some financial facilities. As compensation, the franchisee will give us 20% of his profit in the form of fees. [pic] ———————– Source  : Mintel Figure 3  : Figure 2 Source  : Mintel Figure 1 Existing Market New Market [pic] Revenue (? million) Figure 4  : Initial forecast (? 109,4 million) Source  : Caffe Nero (Appendix 1) Marketing objectif (? 129,8 million) Years