Betty Crocker Chocolate Fudge Cake Mix Marketing Essay

Betty Crocker Chocolate Fudge Cake Mix Marketing Essay A product can be seen as what is offered to consumers as an end result after the manufacturing process to satisfy a want or need. A product is not only tangible but may be a service. The consumer product Betty Crocker Chocolate Fudge cake Mix can be seen as a shopping product and is purchased when needed for example a birthday party. This product is seen as an easily made because it allows consumers to buy the cake mix already made and only requires four simple steps to complete the cake. This cake mix is 543 grams which serves 12 people so it may be convenient for small occasions. Betty Crocker cake mix is an Australian product made by Australian and imported ingredients and is distributed by General Mills. The ingredients that are used to make this cake mix is Sugar, wheat flour, vegetable oil, cocoa, raising agents, dextrose, thickeners, wheat, starch, emulsifier, whey powder, salt and it contains wheat, soy and milk. There are many variety of flavours that are available that incl ude chocolate fudge vanilla, chocolate mud, devil food, chocolate swirl, vanilla, milk chocolate chunk and reduced fat chocolate fudge. The primary packaging that contains this product is a cardboard box that is 95% percent recycled and the colours used on it are mostly red and yellow which stood out from most of the other brands on the shelf. The cake mix before opened may be kept until a year and after making the cake can be stored up to three days or can kept in a freezer for three weeks. Betty Crocker offers other products within its product line such as cupcakes, brownies, cookies, shakers and muffins. Betty Crocker has many other products within its product mix as well such as fruit snacks, potatoes, salads, gold medal flour, cereal products and yogurt. The branding of Betty Crocker includes a symbol which is a red spoon that has the brand name Betty Crocker written in it. The red spoon is Betty Crockers guarantee of quality, great taste and convenience. This brand is trademar ked due to the  ® shown after the brand name Betty Crocker. The labeling of this product includes mostly everything that is required such as the registered trade mark, the size of the package, nutritional features, number of servings, instructions on how to make the cake, the expire date, and the name, address the phone number of the distributor. Price is known as the exchange value a consumer gives for a product. Betty Crocker uses promotional pricing such as price leaders to promote their product for example in Coles Betty Crocker cake mix original price is $4.99 and is discounted to $4.87, this pricing method is seen as an odd-even pricing method, were customers look at this price and think $4.99 this product is on sale and do not look at it as $5.00. Betty Crocker also uses special event pricing which they set their prices low when there is a special event for example on Mothers Day. Betty Crocker uses non-price competition even though there prices are discounted they are still higher than competing products around them such as White Wings who sell their products originally for $4.73 and discount it to $4 and Greens Who sell their products for $2. This can be seen as a benefit for Betty Crocker as they may be able to get more customer loyalty. Betty Crocker cake mix and similar companies that produce cake mixes can be see n as an oligopolistic market due to all of them cutting down prices to gain a competitive edge. For example the Betty Crocker cake mix at Coles is shown to be discounted along with all the other competing companies next to it such as White Wings. Demand Curve e.g. For most products, the quantity demanded goes up as the price goes down and goes down as the price goes up. Thus, there is an inverse relationship between price and quantity demanded. Place is simply the location of where a customer can find a product that they need. Marketers need to make sure that they provide the product they are selling to the right target market in the correct location. Betty Crocker cake mix can be found in general merchandise stores such as Coles, Woolworths and franklins. Betty Crocker cake mix in Coles is placed in the aisle were the cake mixes are and is found next to the flour and similar products such as White Wings. It is placed in the middle, top and bottom of the shelf; this makes it easier for customers to find what type of cake mix they want without moving up and down the aisle. Promotion is seen as the way a product is advertised to its target market. Betty Crocker promotes its product on their website. They offer sales promotion such as coupons that you can print out if you join their website which you can save $1.00 of any Betty Crocker purchase. If an order is placed online they also offer 10% discount for a party order. Their website also offers discounted items that are on special weekly if anything is ordered online. Most of Betty Crockers cake mixes also provide information on cupcakes on the box in order to promote their cupcakes. Their website offers information on what to make using their products on special occasions such as Valentines Day, Birthdays and Fathers Day. They also use stickers on their products that say Prices are down to grab attention the consumers attention. Competitive product advertising is also done for Betty Crocker though advertising their product on television. The most recent add for Betty Crocker was in 2009 on a chocolate cake mix, and was directed towards mothers and children. They showed that their product is made easily and even children can help their mothers into baking the cake. SWOT ANALYSIS Strengths Company Logo- The red spoon is well known and popular Marketed through a well known food processing company (General Mills). Many different products to choose from, they do not just specialise in one area Offer food range for all target markets such as children, parents and elderly and also offer a healthy range such as fruits and salads. Gluten free products for people who are health conscious Weakness Lowered prices Poor packaging for example the cake mix box cannot be sealed once opened Dependant on the US market Threats Competitors lowered prices Cake shops such as Michaels Patisserie who sell already made cakes Opportunity Milkshakes Ice-cream cakes Provide already made cakes than just cake mixes Introduction General Mills in a food processing industry. It makes products such as Baking Mixes, yogurts, snack foods, ice cream and cereals. They are known to market many well known brands, one of them including Betty Crocker.

Thomas Jefferson Essay -- essays research papers

Introduction Thomas Jefferson spent most of his career in public office and made his greatest contributions to his country in the field of politics. He loved liberty in every form, and he worked for freedom of speech, press, religion, and other civil liberties. Jefferson was the 3rd president of the United States and best remembered as a great president and as the author of the Declaration of Independence. Jefferson's interests and talents covered an amazing range. He became one of the leading American architects of his time and designed the Virginia Capital, the University of Virginia, and his own home, Monticello. He greatly appreciated art and music and tried to encourage their advancement in the United States. He also won lasting fame as a diplomat, a political thinker, and a founder of the Democratic Party. Early Life Jefferson was born on April 13, 1743, at Shadwell, the family farm in Goochland County, Virginia. He was the third child in the family and grew up with six sisters and one brother. Two other brothers died in infancy. His father, Peter Jefferson, had served as surveyor, sheriff, colonel of militia, and member of House of Burgesses. Thomas' mother, Jane Randolph Jefferson, came from one of the oldest families in Virginia. 	Thomas developed the normal interests of a country boy, such as hunting, fishing, horseback riding, and canoeing. He also learned to play the violin and to love music. When Jefferson was fourteen, his father died. Since he was the oldest son he became the head of the family. He inherited more than 2,500 acres of land and 20 slaves. His guardian, John Hairvie managed the estate until Jefferson was twenty-one. 	At the age of nine, Jefferson began studies under a tutor. He learned Latin, Greek, and French. In 1760, at the age of sixteen, he entered the college St. William and Mary at Williamsburg. There, young Jefferson met two men, William Small and Judge George Wythe, who would have a great influence on him. Small was a professor of mathematics at the college. Small introduced his "...eager young disciple...(Worldbook)" to Wythe, one of the most experienced lawyers in the province. Through Small and Wythe, Jefferson became friendly with Governor Francis Fauquier. These four spent countless evenings at the governor's mansion, talking and playing chamber music. 	Jefferson spent two yea... ... Jefferson prepared a written vocabulary of Indian language. He arranged for the French sculptor Jean Houdon to come to America to make a statue of George Washington. Jefferson also posed for Houdon and for the famous American portrait painter Gilbert Stuart. He enjoyed playing the violin in chamber music concerts. Jefferson also founded the University of Virginia, "Of which he was very proud (Internet)". He died in 1826, and left his family deep in debt. The Executor's Sale in the winter of 1827 put up for sale 130 of his slaves. They sold all of his possession's in three years. Conclusion 	Thomas Jefferson was a great and powerful leader who led a full and successful life in America. Even as a young boy, Jefferson was an independent thinker, which led him into a career in politics. Jefferson also was a great writer and inventor. Some of his writings include the Declaration of Independence and the Bill for Establishing Religious Freedom, both which shaped the nation into what it is today. Jefferson helped set a standard for the United States as well as the rest of the world. Without him, the United States would not be the land of justice, liberty and the free.

News About Complaint of Cafe de Coral

Introduction Cafe de Coral is one of the popular restaurants in Hong Kong. However, it also has some customer complaints. In this report, it will talk about one of the case of it. The contents include the background of Cafe de Coral, the causes of the customer complaint, which elements of procedural and personal sides of customer service were not fulfilled by the concerned service provider. Last one is what would we do to turn the dissatisfied customers to become satisfied ones, or motivate them to become loyal customers. News contentIn this article, Miss Tse who ordered a hot pot meal in Cafe de Coral. When she got the meal after twenty minutes, around ten cockroaches run outside from the hot pot. Miss Tse and her family even the other costumers were so scared and felt disgusted immediately. After that, Miss Tse complained to the manager for providing the â€Å"cockroaches† hot pot but the manager said that he or she only changed it to a new one. Also, the manager did not apo logize to her. Finally, Miss Tse got the drawback and complained the Cafe de Coral restaurant through Food and Environmental Hygiene Department.Background of Cafe de Coral Frist ,it will talk about the background of Cafe de Coral. Cafe de Coral Group is a listed company at the Hong Kong Stock Exchange. It is the largest Chinese restaurant chain in the world with business spans the four corners of the world. The group has over 580 operational units specialized in fast food, institutional catering, specialty restaurants, food manufacturing, distribution and other overseas food and beverage businesses. Cafe de Coral is one of the restaurants under Cafe de Coral Group. It is a Chinese restaurant chain.The first Cafe de Coral foothold on Sugar Street, Causeway Bay in 1968. Nowadays, Cafe de Coral has over 140 restaurants and serving more than 300,000 Hong Kong customers on an average day. It seems Cafe de Coral is a popular choice when Hong Kong citizen dinning outside. In additions, Caf e de Coral is a leader in Chinese fast food market in Hong Kong. Cafe de Coral promise that they will continue to thrive on the company philosophy of making customers the topmost priority and constantly outperforming itself. Besides, they will fulfill their motto of â€Å"A Hundred Points of Excellence†.Based on â€Å"A Hundred Points of Excellence†, the staffs of Cafe de Coral make â€Å"customer satisfaction† a top priority and all members of their staff take the concept of â€Å"heartfelt services† to heart. In order to have the regular training activities for employee to strengthen their skills and put team spirit into practice, Cafe de Coral has established the â€Å"Cafe de Coral Management Academy† as its training headquarters. Cafe de Coral also review the service attitudes and performance of staff through an objective â€Å"mystery shoppers† program. This practice helps enhance the quality of services.The service that Cafe de Coral has provided is catering. It is tangible. It can be measured , weighed, inspected, touched, smelled and tasted . And their target market is Hong Kong citizen, especial is Chinese . Cafe de Coral is very common in Hong Kong , the branches of Cafe de Coral are throughout Hong Kong. Moreover, the cost of catering is very cheap and the waiting time of foods is short. It attracts a lot of students and working people to dinning here. The case of complaint and the element of procedural and personal side of customer serviceIn this article, Miss Tse who ordered a hot pot meal in Cafe de Coral. When she got the meal after twenty minutes, around ten cockroaches run outside from the hot pot. Miss Tse and her family even the other costumers were so scared and felt disgusted immediately. After that, Miss Tse complained to the manager for providing the â€Å"cockroaches† hot pot but the manager said that he or she only changed it to a new one. Also, the manager did not apologize to her. Fin ally, Miss Tse got the drawback and complained the Cafe de Coral restaurant through Food and Environmental Hygiene Department.There are some causes of the customer complaint. Firstly, around ten cockroaches run outside from the hot pot. This cause is reflected this Cafe de Coral restaurant in North Point is very dirty. Secondly, the manager did not apologize to Miss Tse. The manager did not respect the customer obviously and Miss Tse so angry about that. In this case, there are some elements of procedural sides of customer service were not fulfilled by the concerned service provider. The element of timeliness was not fulfilled. Miss Tse waited twenty minutes for the meal, also not many costumers in this restaurant.The service of this restaurant cannot satisfy the customer expectation. In quick service restaurant, efficient service is essential. Unfortunately, this fast-food restaurant cannot provide a quick service to Miss Tse. There is no reason that this restaurant provide the foo d slowly. Because the staffs were not busy in that time so they should provide the food in standard time. The element of anticipation was not fulfilled. Miss Tse felt disgusted after many cockroaches run outside from the hot pot. The manager should apologize to Miss Tse but he or she did not say that.The manager did not be one step ahead of Miss Tse’s needs because Miss Tse expects that the manager apologize to her and helped her to move out the hot pot but the manager did not meet her expectation. The element of communication was not fulfilled. The manager did not ask Miss Tse some question and try to improve the service. For example, the manager did not comfort Miss Tse and also asked her that did she need some help so Miss Tse has emotional block toward the manager like anger. Moreover, the manager failed to seek and encourage the feedback.For example, the manager did not ask anything before Miss Tse left. The manager did not seek any improve feedback from Miss Tse. There are 7 points about the personal dimension: attitude of body language, tone of voice, selling skill, attentiveness, guidance and product knowledge. In this case, there are some elements of personal side of customer service were not fulfilled by concerned service provider. Firstly, there is a poor attitude of the manager. When Miss Tse call the manager to handle this case, but the manager say that she can only change the hot pot and take away the pot.It is no any apologize to Miss Tse. It is very important that the restaurant should provide the clean food to the customers. Unfortunately, they cannot do this principle. Also, when the customers complained to the restaurant, they had a poor attitude to face Miss Tse. The manager took away the hot pot without any apologize. The manager was very not respect to Miss Tse. Moreover, after Miss Tse complained the hot pot was having ten cockroaches, the manager just said that he or she had changed a new hot pot to you. The manager spoke to Miss Tse with poor tone of voice.The manager should apologize to Miss Tse with appropriate tone of voice but the manager did not do that. The manager did not feel sorry for Miss Tse and the manager did not treat Miss Tse as a loyalty costumer. Finally, the manager did not take care the feeling of the Miss Tse and the other costumers. After Miss Tse saw many cockroaches run outside from the hot pot, she was already felt very nausea and disappointed with the restaurant. She expected the manager will apologize and gave her interpretation to calm down herself. But the manager cannot meet her expectation. And also did not give any feedback to Miss Tse.To fulfill the dissatisfied customers If we were the manager of the concerned organization, we would follow some steps below. There is complaint in the company. We need to turn the dissatisfy customers to become satisfied ones, or even motivate them to become loyal customers. Since the poor customers services will bring lots of negative effects to the company. Customers will share their experiences to their family and friends. Lastly, company will be lost over 20% of their customers each year. That is important for the company to act how to dispose the complaint. Now, there are some points to dispose the complaint.The first one, we need to express concern about the complaint. We would like to introduce ourselves . And then invite them to the place where are away from the restaurant. Avoid affect other customers. Next point, we should listen to the customer what they are happen. To the time, we should keep calm and don’t interrupt the customer’s speech. We also observe the customer’s emotional. Such as, we should observe at their body language and tone. The important the think that is we also need to down the notes for dispose the problem before. The second one, we need to confirm that we should understand the problems of the complaint.We should repeat, their speech to exhibit we understand. For exampl e, Miss, there are many cockroaches came out from the pot’s edge, right? In this part, we should be politely to settle her angry, and this is repeat question skill. It can avoid for misunderstand problem. The third one, we need to act consensus with customer. This means that we should be advice some solution which is agreement of customer. Such us, we give them some money for apologize and give them some coupons for buy food after. And then, we promise that we will as soon as possible to solve.If the customers do not agree with our suggestion, we will have further discussion with customer. We will seek the best solution to deal with the problems. Lastly, we need to solve the problems quickly. We should set the times to deal with the problems. For examples, we need to solve the problems less than 5 day. And then, we should review this problem with all the staff. Finally, we try our best to advice this problem will happen at next time, and give a high-quality service and produc t. To sum up, we need to group moment of truth. We should turn the unfavorable time to become favorable time.Also, we create a favorable time to increase company’s sales and create after moment, of truth to keep the customers. Since, moments of truth will affect company’s development after, so that it is important to the company. Conclusion To conclude, dispose the complaint of costumer efficiently is the responsible of the service provider so that the service provider can improve their service quality and the tackle the main problem of the costumer. If the service provider improve their service quality and establish word of mouth among the costumer, the costumer will be satisfied by the good service and turn the costumer become a loyalty one.

Wife Of Bath Essays - Fiction, Literature, Kingdom Hearts Characters

Wife Of Bath Essays - Fiction, Literature, Kingdom Hearts Characters Wife Of Bath The Wife of Bath, Dame Alice is quite a spiteful woman even though she desires only a few simple things in life; power and control. Through her prologue and tale, she makes mirror images of herself , which reflects the person who she really is. Dame Alice desires the obvious in life, but what she most desires above all is being more powerful than her man, her spouse, and her lover. In a relationship, she wishes to be dominant, the one who has the last to say, the one who has control over all things in the relationship. This can be first seen in her prologue, I'll have a husband yet who shall be both my debtor and my slave and bear his tribulation to the grave upon his flesh, as long as I'm his wife. For mine shall be the power all his life over his proper body, and not he(55-59). It is then shown again in her tale when knight returns the castle and fulfills the task assigned by the queen, a woman wants the self-same sovereignty over her husband as over her lover, and master him; he must not be above her (174-176). Yet another example of Dame Alice's wish to be dominant is presented later in the tale told by her. The old hag, after marrying the knight, gives him a choice. It was either to have her old and ugly but faithful o r young and pretty but wonder off. You have two choices; which one will you try? To have me old and ugly till I die, but still loyal, true, and humble wife that will never displease you all her life, or would you rather I were young and pretty and chance your arm what happens in the city where friends will visit you because of me, yes, and on other places too, maybe.(309-316) By comparing the Wife of Bath's prologue to her tale, it is quite obvious that Dame Alice wants to be the old hag. In some aspects, Dame Alice can be said to be jealous of the old hag. After all, the hag was given power and dominance over her husband. In Dame Alice's true life it was not completely true. The husbands that Dame Alice had, three of them were good and two were bad. (92) The three that she had were called 'good' because they were rich and old(93) Dame Alice had complete control over them. But for her fourth and fifth husband, there was another story. The fourth one cheated on her and the fifth one, Johnny, she loved most, the one I took for love and not for wealth(339) And it is because she loved him so that she gave up everything to Johnny. I handed him the money, lands, and all that ever had been given me before; this I repented later. . .(401-403) From this it can be seen that Johnny had the upper hand. And of course, this is not what Dame Alice desire. However, in he r tale, the old hag has the power in the relationship. She is given the choice of what to do and when to do it, you make the choice yourself(322). Dame Alice had the option of choosing taken away from her when she gave everything to Johnny. The major similarity between Dame Alice and the old hag is the appearance. Both Dame Alice and the hag are not very attractive and both are old. Dame Alice is describes herself as I was forty then, to tell the truth. But still, I always had a coltish tooth. Yes, I'm gap toothed; it suits me well(394-396). The old hag is described by the knight in the tale as old, and so abnomably plain, so poor to start with, so low-bred to follow(236-237). The old hag is then described as being old and fouler then a fen(303). After Dame Alice's tale is told, it is simple to see that all she wants is what every woman wants in a relationship, the self-same sovereignty over her husband as over her lover, and master him; he must not be above her.(175,tale) And it is because of this desire for power that Dame

Fixed Expressions Quiz in English

Fixed Expressions Quiz in English English uses a number of fixed expressions in everyday conversations and writing. For example: Im going to go come rain or come shine.To tell you the truth, I dont enjoy going to parties. The following quiz provides a number of fixed expressions. Each fixed expression has one or two wrong word(s) in it. Find the word(s) and write it (them) down. To help you integrate these expressions when you speak English, see if you can translate the expressions into your own language. Once you have translated the phrases, think of ways that you would use them in your language and try to translate back into English. Fixed Expressions Quiz Im afraid thats never come into my mind.Hes so happy as a clam since he met Linda.You decide. Its up for you.Could you put in a good sentence for me with the boss?What of the world do you mean?Shes so very pleased of her new car.I can assure you that it is a happiness to deal with you.Jack feels very strong about the need for a new park in town.It has showed to our attention that your daughter has missed five classes.Id like to thank you for behalf of our company.That listens like a wonderful opportunity!Hes got mixed feelings with his new school.Im sorry. I didnt keep that. What did you say?Thank you as much for inviting me to the party!Could you hold up a moment, please? Answer Key Each mistake is in  bold  with the correct word following in  italics. Im afraid thats never  come into  entered  my mind.Hes  so  as  happy as a clam since he met Linda.You decide. Its up  for  to  you.Could you put in a good  sentence  word  for me with the boss?What  of  in  the world do you mean?Shes so very pleased  of  with  her new car.I can assure you that it is a  happiness  pleasure  to deal with you.Jack feels very  strong  strongly  about the need for a new park in town.It has  showed  come  to our attention that your daughter has missed five classes.Id like to thank you  for  on  behalf of our company.That  listens  sounds  like a wonderful opportunity!Hes got mixed feelings  with  about  his new school.Im sorry. I didnt  keep  catch  that. What did you say?Thank you  as  so  much for inviting me to the party!Could you hold  up  on  a moment, please?

Rhetorical Analysis of news articles about recent political events in Essay

Rhetorical Analysis of news articles about recent political events in tunisia, egypt, libya, and syria - Essay Example In particular, this paper shall study the use of the metaphor Arab Spring by the news media. This paper is being carried out in order to analyze the term and its application within the news media, including its current understanding in the Arab context. The term Arab Spring was first used by George Packer in his article ‘Dreaming of Democracy,’ published in the New York Times in March, 2003. This term is mostly a western media construct, one which is largely associated with the incidents of uprising and rebellion among various Arab nations. In the article by Packer, the author declares that in the aftermath of the 9/11 attacks, the US launched its War against Terror and labeled various countries in the Arab as primary supporters of terrorism, including countries like Iraq and Afghanistan. These countries were also dominated by dictatorial leaders who were bringing their people significant hardships. Many Arab countries, especially those in the Middle East, according to the Western media, were in conditions ripe for revolution and political change. In other words, a possible Arab spring was already in place. This implied a time where the people could ventilate their goals and push against the tight hold of their governm ents. As such, Arab spring became a term which represented change for Arabs who were suffering under dictatorial regimes. Most of the articles (McCann, Farrell, Kershner, MacIntyre, Fox News, Strauss) declare that countries like Libya, Tunisia, Syria, and Egypt have long been under the influence of dictatorial leaders. Moreover, these leaders have built a reputation of prolonged leadership or dominance in their countries (McCann). They have amassed great wealth at the expense of the people, and as a result, the economic status of their people has generally been unfavorable. These countries have also suffered great poverty; moreover, various issues in human rights abuses have become apparent during the reign of their

Critical Evaluation of the Three Approaches to International Human Essay

Critical Evaluation of the Three Approaches to International Human Resource Management - Essay Example This research will begin with the statement that businesses are no more restricted by boundaries. Most of the large companies of the world have been witnessed to carry out an important part of their business functions presently outside the boundaries of their respective countries of source. There are various organisations attempting to make their presence powerful and prominent in other countries, especially overseas. The success or the failure of such organisations largely depends on their human resources and their management. Human resources are considered to be an integral and crucial part of an organisation. The success of an organisation depends on the management of its resources related to production but it is greatly reliant on the way it manages its workforce or human resources. Proper management of the human resources would facilitate in triggering and delivering the actions desired by the organisation. These desired actions contribute significantly towards the success of th e organizations. Cross-cultural approach refers to the assessment or rather the evaluation of the behaviour related to the human resources in a particular organisation. The carrying out of businesses is progressively growing to be further global by expanding in various countries and so it has become an indispensable part to manage the human resources in this global perspective. It becomes quite necessary to manage and to control the human resources of the other countries and this is where International Human Resource Management comes into play.... It becomes quite necessary to manage and to control the human resources of the other countries and this is where International Human Resource Management comes into play (Schuler & et. al., 2002). Human Resource Management (HRM) and International Human Resource Management (IHRM) differ in two vital areas. HRM does not need to deal with the complications of functioning in various countries involving different cultures like IHRM. Secondly, HRM in the domestic context is engaged with workforce that falls under the national boundary whereas IHRM requires to handle and to manage the workforces of three national groups, that is firstly, the home country where the headquarter is situated, secondly the country where any subsidiary would be situated and thirdly the other countries which cater to the finance, labour or research as well development (Pattberg, 2006). It was stated by Taylor & et. al. (1996) that IHRM was treated as a structure of the Multinational Enterprises (MNEs) which compris es certain diverse behaviours, procedures and operations that are carried out with the intention of drawing, sustaining and building up of a workforce or rather human resources in the MNEs. Schuler and Tarique (2007) stated IHRM to be the effectual way of controlling and handling the human resources in the international markets. This is done for the MNEs in order to obtain a chief basis of competitive advantage along with attaining international success. It was suggested by Milliman & et. al. (1991) that IHRM needs to be put into practice with a professional approach of ‘flexible and fit’ in order to make certain of the suitable harmonisation and management among the companies and its respective