The Vancouver Island Eco Initiatives - 1054 Words

TThe proposal I have selected is the ‘Vancouver Island Eco Initiatives – Request Proposals VIEI – 11- 02’, this proposal talks about creating a support system for the students at Camosun College. It is economically friendly in the way that the ‘re-use, recycle’ method would be put into place at both campuses. The proposal itself says that it will create financial support for students at both campuses, but has very poor English and vocabulary, and the main point is not made clear. Of what I could understand the individual who wrote this paper wants to set up a student funded flea market of sorts, where students could buy tables from Costco that cost $20 and sell their textbooks, non-perishable food items, etc at reasonable prices to other students. I recommend for this proposal that whoever wrote it, go back and go through spell check, as words like ‘money’ were spelled incorrectly all the way through, and that a lot of their vocabu lary is very basic and hard to follow or understand. ‘The Plan’ section seems more like a budget than anything else, it doesn’t tell you how the student society will be brought into the mix as it mentioned in the Introduction, or how they will garner the attention of students to volunteer and spend the $20.00 on the table, or how the 8 000.00 a year will be distributed among everyone involved. I recommend that the writer re-visit ‘The Plan’ section and actually add in a more detailed plan, including how they plan on getting students involved,Show MoreRelatedVancouver Island Eco Initiatives : Request For Proposal Viei 11-021143 Words   |  5 PagesThe proposal, â€Å"Vancouver Island Eco Initiatives – Request for Proposal VIEI-11-02†, is a written by the student, Sarah Smith, with the intent of implementing a platform to sell second hand goods. The goal of students selling their second hand goods is to raise environmental awareness be recycling of goods and generate economic support for the students attending Camosun College. Given the objectives of the proposal, some modifications should be made in order to improve the clarity of the intent. SuchRead MoreUrban Sprawl: Abu Dhabi Context7376 Words   |  30 PagesUAE, seat of the federal government. It lies on a T-shaped island projecting into the Arabian Gulf (Persian Gulf) from the central western coast. It is the largest of seven emirates in the confederation of UAE, constituting 87% of the nations land (approx 67,000 square kilometers). With a population of 1.6 million, it forms the major business financial center of the country. Its sandy coastline is dotted with nearly 200 natural islands, providing some of the most spectacular, yet „untouchedRead MoreEssay on Winter Olympics 2006 Marketing Plan16242 Words   |  65 Pagesthese are part of a systematic 3 Bondonio Campaniello survey of local public opinion about Torino 2006. These surveys were conducted each year from 2002 onward by the OMERO Centre (Olympics and Mega Events Research Observatory), at the initiative of the city and province of Turin. The surveys focussed on separate representative samples of inhabitants of Turin and the surrounding Olympic valleys.8 Before the Games were held, and during the run-up, despite the inevitable inconveniences causedRead MoreAnalylis Primark22310 Words   |  90 Pagesthem in every way we can. 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The Artist Allan Kaprow s Work - 2785 Words

The artist Allan Kaprow reconstructed the meaning of art when he began to make art that became the antithesis of the typical paint on canvas or sculptural form and began creating environments and performances which enacted the artist’s, as well as audience participation. Kaprow’s work from the 1970s, what he referred to as Activities, further analyzed and assessed social relations and their relationship to everyday social interactions. His previous artworks in the 1960s were also dedicated to social interactions, however, the performances relied on a large group of artists and participants. In the 1970s Kaprow began isolating his scripts from the audience, aiming for more interpersonal events. By eliminating the audience, Kaprow’s work†¦show more content†¦The common thread throughout Kaprow’s work looks at human behavior, an attribute which has a long definitive history among human beings. Aside from our individualized daily routines, such as bru shing our teeth, combing our hair, getting dressed, and so forth, our behavior has been molded into unconscious activities and events which have become otherwise taken for granted. Kaprow’s Activities are performance structures, utilizing the direct life-experience from small groups of untrained participants who follow the artist’s script in a nontheatrical/non-art context. Kaprow implicitly suggests that human beings behaviors are innate and learned. Even though the participants are unfamiliar with the activity, they are capable of following a simple script in order to successfully demonstrate a performance. As Adam Smith asserts in the preface of his book, The Theory of Moral Sentiments, when we observe the behavior of people, we do not simply experience events, we ascribe actions to agents; we pin some change in the environment on a person as an action and we do so because we think we see the person’s point in making the change. Smith encapsulates the ideo logy behind Kaprow’s interpersonal Activities, which is that we judge, critique, discriminate and value people based on what we (emphasis mine) individually and

Lads Lassies Free Essays

Arthur Gharakhanian Lads Lassies (LL) ACCU-620 Brandman University Week 4, Assignment 2 November 14th, 2012 Lads Lassies Introduction Classifying how the income statement needs to be coded for Lads Lassies is a two step processes. I will be using the data provided in the case along with information from FASB’s Accounting Standards Codification. FASB’s coding system is being used to help prepare the layout and ensure proper reporting of the items listed in the case analysis. We will write a custom essay sample on Lads Lassies or any similar topic only for you Order Now Some minor changes need to be done to the income statement format to make it presentable which will be noted in the analysis. Please reference Appendix A throughout the analysis to see how the income statement is ultimately being constructed. Analysis – 2005 When constructing the 2005 income statement for Lads Lassies, I will be using a multi step income statement as this is the format that â€Å"includes other important revenue and expense classifications makes the income statement more useful† (Kieso, 2012). We have limited information to use for 2005, but we can still construct an income statement up to gross profit. We will adhere to FASB rule ASC 225-10-S99-2 (Regulation S-X Rule 5-03, Income Statements), which regulates the relevant items and their components which should be separately stated in the income statement and their arrangement for the presentation. This coding rule provides us the guidance on how to label and present the revenue generated by Lads Lassies. Also included in this rule is the requirement on how to report costs and expenses associated with the applicable sales be reported separately on the income statement. Therefore we will breakout the expenses directly tied to sales on their own line item (Cost of Goods Sold). Lastly in 2005 we will calculate the gross profit, which â€Å"tells us how much money an entity would have earned if it Lads Lassies didn’t pay any other expenses such as salary, income taxes, office supplies, utility, rent, etc. † (Kieso, 2012). Analysis – 2006 The accounting reporting standards mentioned in the 2005 analysis still apply, however, there are additional standards that need to be applied in 2006. When constructing the income statement we will have to address the gain on sale of corporate headquarters and the class action settlement. In accordance with ASC 225-20-45-4(d), † the sale or abandonment of property used in the business is being excluded from being presented as an extra-ordinary item† (FASB, 1973). However, when the gain or loss of a building is associated with the movement of corporate headquarters, we would use ACS 225-20-45-16 (Presentation of Unusual or Infrequently Occurring Items). This rule states that â€Å"a material event or transaction that is unusual in nature or occurs infrequently but not both, shall be reported as a separate component of income from continuing operations† (FASB, 1973). Rules ASC 225-20-45-4 ASC 225-20-45-16 also address the presentation of the settlement received from the class action lawsuit. We must report the gain or loss from the class action lawsuit in other income (expense) section of the income statement. This section will follow the income and cost of goods sold sections, thereby â€Å"adding back† revenue to the gross profit to reveal a new gross profit. These transactions could be considered below the line entries and would follow indirect expenses (salaries, rent, etc. , but since those items are not present these entries will follow revenue and cost of goods sold. Conclusion Using FASB we are able to determine how to properly present Lads Lassies income statements. The changes that accompany the growing company from 2005 to 2006 are easily Lads Lassies recorded and presented in the income statements year over year. Being able to distinguish what is an unusual or infrequently occurring item is crucial in determining if it falls under operations or non-operating income (loss). Although the income statement is not complete as we are missing information regarding expenses not directly tied to revenue, the income statements presented (Appendix A) are complete and prepared to code. References FASB ASC 225-20-45-2. [Predecessor literature: â€Å"Reporting the Results of Operations,† Opinions of the Accounting Principles Board No. 30 (New York: AICPA, 1973), par. 20. ] FASB ASC 225-20-45-4. [Predecessor literature: â€Å"Reporting the Results of Operations,† Opinions of the Accounting Principles Board No. 30 (New York: AICPA, 1973), par. 3, as amended by â€Å"Accounting for the Impairment or Disposal of Long-lived Assets,† Statement of Financial Accounting Standards No. 144 (Norwalk, Conn. : FASB, 2001). ] FASB ASC 225-20-45-16. [Predecessor literature: â€Å"Reporting the Results of Operations,† Opinions of the Accounting Principles Board No. 30 (New York: AICPA, 1973), par. 23, as amended by â€Å"Accounting for the Impairment or Disposal of Long-lived Assets,† Statement of Financial Accounting Standards No. 144 (Norwalk, Conn. : FASB, 2001). ] Kieso, D. E. , Weygandt, J. J. , Warfield, T. D. (2012). Intermediate accounting, 14th edition binder ready version. (14 ed. ). Wiley. Appendix A | | | Lads Lassies Income Statement| Fiscal Year Ending on January 29, 2005| (Figures in Millions)| |   |   | Revenue|   |   | Clothing| $ 70. 60 |   | Sassy Spa| $ 3. 90 |   | Total Revenue|   | $ 74. 50 | |   |   | Less: Cost of goods sold|   | $ 46. 50 | |   |   | Gross Profit|   | $ 28. 00 | | | | | | | Lads Lassies Income Statement| Fiscal Year Ending on January 28, 2006| (Figures in Millions)| |   |   | Revenue|   |   | Clothing| $ 71. 10 |   | Sassy Spa| $ 11. 20 |   | Transaction value| $ 4. 20 |   | Total Revenue|   | $ 86. 50 | |   |   | Less: Cost of Goods Sold: Clothing| $ 46. 50 |   | Cost of Goods Sold: Sassy Spa| $ 9. 60 |   | Total Cost of Goods Sold|   | $ 56. 10 | |   |   | Gross Profit|   | $ 30. 40 | |   |   | Non-Operating Income|   |   | Gain (Loss) on Sale of Building| $ 1. 70 |   | Income from Law-Suit Settlement| $ 2. 70 |   | Total Non-Operating Income|   | $ 4. 40 | |   |   | Net Income|   | $ 34. 80 | How to cite Lads Lassies, Essay examples

International Business Model Innovation

Question: Discuss about the International Business Model Innovation. Answer: Introduction: First founded in the year of 1884, Mark and Spencer, popularly known as MS , is a leading multinational brand, that deals with the production and sale of clothing brands, home products and various kinds of luxury and food products. Headquartered in UK, the much esteemed organization, has planned to expand itself beyond the limited confines, for increasing the size of the consumer market. In the current world of globalization, an organization can earn enormous amount of revenue if it chooses to invest in diverse locations, as this will help the company in attaining wider recognition among the masses. Keeping this in mind, Mark and Spencer has decided to invest in a host of countries, especially the West European and the Mid Western countries. However, Mark and Spencer should invest in a country that will help the company in earning quick revenue, with less legal and political complications (Hair et al., 2014). According to the report submitted by the World Bank, Australia is ranked as the 10th easiest country for doing business. The reason for choosing Australia is many. Most importantly, the nation provides a business environment with extremely low risk and high growth potentiality, a talented workforce which is available at an extremely affordable rate, and further it supports high class R D opportunities for the business organizations. Like any other British organization, M S will find it a very lucrative option to expand its market in Australia, because both the countries will enjoy almost identical custom and culture, language, and legal practices (Productivity commission, 2014). In addition to these factors, Australia also offers an innovative economy, whereby it becomes the favorite spot of destination among the business organizations. One of the biggest advantages of investing in Australia, is that the country has easy and convenient access to the Asia Pacific zone, and as a resu lt a large number of consumers will be drawn to the M S products. Australia , as a country, excels in diverse kinds of industries, and hence although M S chiefly revolves around retail trade, in future, if it intends to invest in other forms of industries, Australia can be a favorable place for investment. Australia already is one of the most populated countries of the world, and as such the demand for the basic items of daily life, which M S deals with, will always be in huge demand among the consumers. However, although M S has a huge potential for creating a big consumer market in Australia, it must ensure that it adapts its business to the Australian buying habits, cultural traits, religious beliefs, average income group, etc (Ruddick, 2014). Rationale: The rationale of the following report is to explore and discuss the factors that can help M S in successfully operating its business activities in Australia. As a foreign nation, M S may encounter several difficulties in terms of risk or employee management or selection of the suitable business structure. Hence, the following points should be considered before expanding its market in Australia. Analysis of Australia for Business: The greatest challenge for any organization to expand itself globally, is to be able to properly meet the challenges of a diverse cultural requirement. However, Australia is a multi cultural nation which implies that the nation is a home to people belonging to diverse cultural and ethnic backgrounds, and this implies that M S can offer its varied service to a varied group of consumers. Australia can provide the company with greater possibility of innovation as well as experimentation with the products being manufactured. However, before starting a business in Australia, the M S authority has to ensure that it registers the company, and has sufficient knowledge about the possible legal obligations, which it has to abide by, in Australia. Australia has always been a very familiar place to those who intend to start up a business or those who desire to extend their branches in Australia. However, there are certain legal requirement which M S will need to abide by. For example, M S sh ould desirably have a local partner or some sort of local connection before starting up the business. Since M S has already a company structure of its own, it will encounter less difficulty in entering the business market here. Unlike many other countries, Australia is very strict a nation when it comes to ensure that any sort of money laundering is talking place in the name of the business (Campin et al., 2013). For this reason, M S has to open a bank account in their country itself. Australia, as a country is not only very strict about financial transactions, but also about the transparency of the employment rules. There are various rules and restrictions imposed on the employers, whereby even M S will be obliged to recruit its employees very discreetly, ensuring the most diligent and well-qualified ones are being selected. Further, to support the issue of workplace security, M S will have to follow certain set of regulations. Australia is not only a diverse country in terms o f multiculturalism but also in terms of the capital requirement in different regions of the country. Some places are more expensive than others, for example, Sydney is more expensive than Adelaide, and the company has to make sure that it selects a country discreetly before it chooses to invest in a particular region. There is a website of Australia that can assist M S in selecting the appropriate region in Australia for investment. This will not help M S in selecting an appropriate region, which will help to understand which region will require less capital, but it will also help the company enjoy the benefit of laborers with low wages. For example, cheaper workforce is easily available at Adelaide, as compared to Sydney. In addition to everything else, if M S still faces doubts about where to invest or how far their retail business is going to be beneficial in Australia, they can always seek the help of the Australian official page, Doing business in Australia. Although this pa ge was last updated in the year of 2011, the information is quite accurate and can help the company to understand the business environment of Australia successfully (Kent et al., 2014). Recommendation for Entry Mode: While any organization is aiming to enter a new market, in a foreign country, it can be a very risky decision, as it may not earn the company earn sufficient recognition and it may end up in suffering huge and considerable loss in a foreign market. Hence, M S will have to include in their expansion strategy, the suitable plan as to which entry mode is it going to choose. In other words, there are various ways through which a company can enter a foreign market,- through export or investment, or by contractual means. M S can adopt the Joint Venture strategy, while investing in the foreign market of Australia. M S is a very internationally acclaimed brand, it is indisputable that it will be widely popular among the Australian masses as well. However, while opening as a new and fresh brand in the Australian consumer market, M S can enter into a joint venture with some retail chain store, and it must make sure that the chosen store is a brand in itself, so that the M S brand introduc tion through the store name can become an instant success at once (Parker Praag, 2012). There are various famous retail chains to be found in Australia, such as Coles Supermarkets Private Limited, Myer Ltd, Big W , Caltex Australia, and many more. M S should invest in such retail store chains, as this will provide easy and swift access to resource and market , will reduce any sort of political risk, or any form of legal complications that can arise, if M S has to work independently in a foreign market. Besides, even great international brands such as Gucci , Bulgari and others also have opened up new stores since the year of 2012, by tying up with such famous retail chain stores of Australia which helps the companies to gain competitive advantage in a new market (Laufs et al., 2014). One great advantage of the joint venture strategy will be that, having tied up with a local or a native organization, will help M S lower down any sort of economic or political risk. Further, this w ill also enable the company in getting easy public acceptability among the Australian consumers. One of the biggest advantages of the Joint Venture strategy is that it will help the company in getting local workforce, at a much cheaper rate, and further hiring the local workforce will enable the organization to avoid the possibility of any sort of cultural conflict. Further, this strategy will assist the company, in knowledge transfer whereby M S will get sufficient knowledge as to how to improve the performance in the local market of Australia. This strategy also provides a company the risk sharing benefit, and this is indeed important as M S is going to make a huge investment, and so it is advisable that it has someone to share its risk and failure possibility with. Plus, as a new and emerging organization in Australia, M S may find it difficult to have a comprehensive knowledge of the workplace culture, customer requirements and preferences and infrastructure for expansion. Fo rming a Joint Venture with some local reputed organization, will assist M S in getting convenient access to the distribution channels as well as the customer bases. While forming the Joint Venture strategy, the two organizations have to enter into an agreement, either for a specific period of time or for a long time. Keeping in consideration, the uncertainty of making gain in a foreign country, and especially the recent failure of M S, in its international trade in India, the company should enter into an agreement for a specific period, and if this yields it enough benefit, it shall continue in future (Choi et al., 2013). However, there are sufficient risks associated with Joint Venture strategy as well, and it may happen that the strategy is not well-formulated by the two organizations, or due to proper planning, it could not be successfully implemented. Hence, M S must pay proper attention to the management process of the business. As both the countries merge to work on one goa l, they must accept and respect each others business perspectives, rather than showing two opposing styles of approaching a problem. In absence of efficient business decision, the whole process of business may slow down, causing a huge failure for M S (Killing et al., 2012). Marketing and RND constructions: Global expansion in business is not altogether a very easy process. It can be lucrative, if it can be implemented properly, otherwise it may land the company in trouble (Menkveld, 2013). Hence, it is always advisable that an organization, before investing an enormous amount in a foreign market, invests much time in researching the possible risks, political obligations, consumer preferences for the product to be sold, and other relevant issues adequately (Lunt et al. 2014). The foremost point that M S must remember while doing business in Australia, is that it might face competition from local brands, such as Myer or Coles, which have already established themselves as eminent brands all across the globe. In fact, the famous departmental store David Jones, was recently in the news for having shown the best possible growth in sales, by as much as 12.2 %, and in last fifteen years, it has made the biggest profit in Australia (Lages, Mata Griffith, 2013). However, since M S is already an international brand, it has high prospect of getting easy recognition among the masses. However, it will have to focus more on innovative and international methods of production, to get easy acceptability among the consumers. Since, M S is a foreign UK based brand, in the primary stage of its entry into the Australian market, it can make use of Australian logos and favorite symbols that will help it to get adapted to the Australian market (Grant, 2015). For example, Australian people will love to wear Koala bear or Kangaroo imprinted shirts, or casual wears having a sentence written about Australia. Again, since Australia is a multi cultural region, diverse products can be sold in the Australian market, each one satisfying the need of the consumers of each ethnic group (Martens, R., Matthyssens, P., Vandenbempt, 2012). This offers a chance for a larger and more diverse market for M S. Further, recent study suggests that there is a larger demand for luxury products among the em erging wealthy section of the Australian society. Hence, appropriate promotion and advertisement strategy can largely benefit the organization. M S must understand that in starting a new venture in a foreign country, may pose potential risks for the company, and hence it must have a proper team for risk management, for identifying the risks as well as mitigating the potential harm that can be caused by it (Wu et al., 2013). The Australians are although less formal and more casual about their business dealings, they are highly punctual and productive people. The workforce is usually considered to be upright and they get a leave of 20 days only, and this implies that investing in Australia, means getting an access to an efficient and highly professional workforce. Brisbane, Hobert are two of the cheapest places in Australia. Therefore, M S can start their business in these places, as it will require less capital and will help the company to get cheaper workforce as well (Bertay, Dem irg-Kunt Huizinga, 2013). Sydney, Melbourne are two of the most important tourist destinations of Australia, and as it draws a huge number of tourists each year, opening up the stores in these places can prove to be a highly profitable idea. This will imply that a large number of tourists will turn up and consume the M S products, apart from the Australians. However, M S must make wisely choose between cheaper cost of production and higher rate of profit, at the beginning (Amit Zott, 2012). As a new organization in Australia, it may initially opt for cheaper places, and gradually evaluating the annual profit, may think of expanding its business to the more affluent towns of the nation. Recommendations regarding production Advancement of technology is one of the major ways to increase the productivity for a business organization (Oraiopoulos, Ferguson Toktay, 2012). M S is not exceptional to that. As per the current economic scenario, business organization such as M S gets many opportunities to implement limited workforce at the production department by using business productivity software. With the help of this specific software, the business experts would be able to earn more production in limited time by maintaining a chronological record on it (Slack, 2015). As a result, the workforce manager of this organization can involve the workers in other department to provide effective service to the customers. In addition, an effective communication should be maintained between the suppliers and the production managers in order to enhance productivity within M S. If the suppliers fail to supply the product within time to the organization, the rhythmic process of productivity would be hampered definitely (Hillestad Berkowitz, 2012).. As a result, the customers service department would have to face numerous challenges in order to maintain a balance between the demand and supply of the product. In order to overcome this kind of situation, maintaining effective communication between the suppliers and the production managers is highly important. International HRM Issues: While working in a foreign country , a company must pay enough heed to the question of cultural diversity. As an UK based firm , M S will be acquainted with a British workforce, the cultural traits of whom will be highly distinguished from that of the Australian counterpart (Ritala, 2012). As M S is going to enter a Joint Venture with an Australian native brand, it will have to interact and operate its business activities with Australian mangers, employees and retailers. Keeping this point in mind, the M S authority must remember that they are highly punctual people and they will always respect punctuality and accuracy in every negotiation and business dealings (Barney, 2012). As M S is an UK based company, it will have to make itself familiar among the Australian people. Hence, it must hire more Australians in their stores, rather than having only UK employees (Kim Mauborgne, 2014). Hence, giving the employees short term benefits, rather than the long term ones, can be a fruitf ul idea (Yoo et al., 2016). Conclusion: Australia is one of the most populated countries in the world, and as highly multicultural it is, its business market has high potential in future. However, it must be remembered that much of the success of M S will depend on the quality of its customer service. If it can offer valuable service to the Australians from various cultural communities, it can enjoy a long term success. However, it must make sure that its production and consumer satisfaction does meet the international standard as promised by the brand. M S, however, should aim to serve the average group of consumers, and must not make its products overpriced at the beginning (Thomas et al., 2013). Reference List: Amit, R., Zott, C. (2012). Creating value through business model innovation.MIT Sloan Management Review,53(3), 41. Barney, J. B. (2012). Purchasing, supply chain management and sustained competitive advantage: The relevance of resourceà ¢Ã¢â€š ¬Ã‚ based theory.Journal of Supply Chain Management,48(2), 3-6. Bertay, A. C., Demirg-Kunt, A., Huizinga, H. (2013). Do we need big banks? Evidence on performance, strategy and market discipline.Journal of Financial Intermediation,22(4), 532-558. Campin, S., Barraket, J. and Luke, B., 2013. Micro-business community responsibility in Australia: Approaches, motivations and barriers.Journal of business ethics,115(3), pp.489-513. Choi, C. B., Beamish, P. W. (2013). Resource complementarity and international joint venture performance in Korea.Asia Pacific Journal of Management,30(2), 561-576. Grant, R. M. (2015).Contemporary Strategy Analysis 9e Text Only. John Wiley Sons. Hair Jr, J. F., Lukas, B. (2014).Marketing research. McGraw-Hill Education Australia. Hillestad, S. G., Berkowitz, E. N. (2012).Health care market strategy. Jones Bartlett Publishers. Kent, C. (2014). The Business Cycle in Australia.Address to the Australian Business Economists, Sydney,13. Killing, P. (2012).Strategies for Joint Venture Success (RLE International Business)(Vol. 22). Routledge. Kim, W. C., Mauborgne, R. (2014).Blue Ocean Strategy, Expanded Edition: How to Create Uncontested Market Space and Make the Competition Irrelevant. Harvard Business Review Press. Lages, L. F., Mata, J., Griffith, D. A. (2013). Change in international market strategy as a reaction to performance decline.Journal of Business Research,66(12), 2600-2611. Laufs, K., Schwens, C. (2014). Foreign market entry mode choice of small and medium-sized enterprises: A systematic review and future research agenda.International Business Review,23(6), 1109-1126. Lunt, N., Horsfall, D., Smith, R., Exworthy, M., Hanefeld, J., Mannion, R. (2014). Market size, market share and market strategy: three myths of medical tourism.Policy Politics,42(4), 597-614. Martens, R., Matthyssens, P., Vandenbempt, K. (2012). Market strategy renewal as a dynamic incremental process.Journal of Business Research,65(6), 720-728. Menkveld, A. J. (2013). High frequency trading and the new market makers.Journal of Financial Markets,16(4), 712-740. Oraiopoulos, N., Ferguson, M. E., Toktay, L. B. (2012). Relicensing as a secondary market strategy.Management Science,58(5), 1022-1037. Parker, S. C., Van Praag, C. M. (2012). The entrepreneur's mode of entry: Business takeover or new venture start?.Journal of Business Venturing,27(1), 31-46. Productivity Commission. (2014).Relative Costs of Doing Business in Australia: Retail Trade. Productivity Commission Research Report, september. Ritala, P. (2012). Coopetition strategywhen is it successful? Empirical evidence on innovation and market performance.British Journal of Management,23(3), 307-324. Ruddick, G. (2014).Marks Spencer plans massive international expansion.Telegraph.co.uk. Retrieved 6 June 2016, from https://www.telegraph.co.uk/finance/newsbysector/retailandconsumer/10737831/Marks-and-Spencer-plans-massive-international-expansion.html Slack, N. (2015).Operations strategy. John Wiley Sons, Ltd. Thomas, H., Smith, R. R., Diez, F. (2013).Human capital and global business strategy. Cambridge University Press. Wu, Z., Liu, X., Ni, Z., Yuan, D., Yang, Y. (2013). A market-oriented hierarchical scheduling strategy in cloud workflow systems.The Journal of Supercomputing,63(1), 256-293. Yoo, I. Y., Lee, T. (2016). Multicultural competence and job embeddedness of foreign employees in hotels: A comparison research between Australia and Japan.CAUTHE 2016: The Changing Landscape of Tourism and Hospitality: The Impact of Emerging Markets and Emerging Destinations, 919.