Girl Before Mirror by Pablo Picasso Assignment Example | Topics and Well Written Essays - 500 words

Girl Before Mirror by Pablo Picasso - Assignment Example Attention is mainly drawn towards the face of the girl in the painting which is a natural focal point. This is emphasized through painting one half yellow and surrounding the head with an oval of white and green that separates it from the rest of the busy pattern in the background while providing adequate visual weight that creates equilibrium in the form of the mirror. The proportions are also modified in such a manner that makes the facial attributes of the girl occupy the whole space of her head. Her head that is depicted as having yellowish hair and her half-yellow expression is portrayed as the lightest part of the picture as it is the main light source. Attention is drawn to the body that has been divided in a vertical manner, through the use of cool and pale hues that are started by darkened shapes and lines. The left half is dressed in a stripped garment, possibly a bathing suit, while the right side is bare. The manner in which the stomach is swollen suggests an element of c hildbearing as well as renewal of life. Her biology is stressed in the image that appears in the mirror as her belly is reflected in a confident manner. Attention is attracted to this part of the painting through a rapid shift in value as since the rest of the mirror image is darkened, the breasts and the belly are lighter. The painting, which is vertically oriented and standing at more than five feet, depicts the image of a girl and her reflection occupying almost the whole working area. The girl in the painting is not scale down.

Tarantino's Marketing Case Study Example | Topics and Well Written Essays - 3000 words

Tarantino's Marketing - Case Study Example This set the stage for the meteoric rise of his next film, which was the Oscar winning Pulp Fiction. Tarantino had established a career through the impact these first two projects. In 1994 Reservoir Dogs was voted best film and best debut and in 1995 Pulp Fiction was voted best film and Tarantino best director by Empire magazine1. This seemed to be a new kind of director making new kinds of films which were enormously popular, and which employed extremely good marketing. This dissertation will look in detail at the general marketing and in particular at the posters and other visual media used in these campaigns. It will be focusing on the images, colours and language used and the affect on their audience. In addition, it will be looking also at other visual marketing activities that have been undertaken, for example guerrilla marketing which has used striking posters in unusual locations as well as props scattered around various cities seemingly randomly which made great photos news advertising. It will look at the effect that movie posters have on the film-going public - it seemed that at one time everyone had (or still has) these posters in their rooms. The more controversial side of this medium will also be explored. What techniques are used to create the shock factor and interest in the films that are being advertised How do these techniques actually work, and what implications do they have on other practitioners in the field, and what impact do they have on wider film culture. Finally, the paper will discuss if this style and form of advertising actually has the effect intended. Chapter 1 This chapter will investigate Quentin Tarantino and the types of films that he makes and how this shapes the type of advertising techniques he would use. From this we will then look to investigate the way in which Quentin Tarantino uses shock advertising to grab the attention of the public. Before Tarantino, the general use of posters in advertising forthcoming films, as well as the actual trailers for the films, had been the industry standard method for many years. Eventually as in every design or art medium this dual concept would grow and evolve into a stable model.Tarantino upset this standard set-up by using strikingly original sometimes shocking, single images amongstother marketing and advertising strategies to establish points if difference. Following Tarantino's success, the film advertising industry was not slow to follow his lead using more and more original ideas, using unusual and shocking visual images, to capture the public's imagination. Quentin Tarantino's film Kill Bill had an advertising campaign that illustrates some of these methods. Figure 1 Figure 2 Figure 3 Many different campaigns were designed and they all look different but they all conveyed the same kinds of striking imagery. Also images were used on unusual blank canvases throughout cities, elevator doors for example. This type of advertising added to Quentin Tarantino's reputation as a both as filmmaker and as a general creative person (he also writes scripts). This chapter will therefore concentrate on the effects of the advertising used by Quentin Tarantino and his marketing team. Why have they decided to use a variety of mediums to advertise his films I will attempt to understand how these advertising techn

Accounting project Essay Example | Topics and Well Written Essays - 3500 words

Accounting project - Essay Example considerably ‘greener’ alternative in the form of a hydrocarbon solvent, with a view that we can emulate the success that firms in the several states of United States and Europe have had by following a strategy from an ethical standpoint. Hydrocarbon alternatives have 90% fewer emissions into the environment, greater efficiency, and thus positive benefits for employees, and consumers alike. The company and its service has several uniqueness’s, these are as discussed below: The company will be started off in three different locations. The organisational structure and the decision making of the company will be centralised, i.e. all the decision making for major issues will be handled by the head office and chair person. The company will be set up in three different locations of which the head quarters will be in Abu Dhabi. The other two locations include Mumbai (India) and Cardiff (UK). All major decisions will be made by the chairman. The Abu Dhabi branch being the head quarters will include the main heads of operations, finance, HR, and marketing, will be responsible to handle the entire process across the three locations. The organisational structure of the company will be as illustrated below: a) Finance and HR Head: The finance and HR head will be located in Abu Dhabi and the accountants of the other two locations will be answerable here. All recruitments and weekly accounts need to be sent to the Head quarters and to be checked by the Finance head to ensure all the finances are in order. The finance head will also be responsible to manage the daily finances of the Abu Dhabi branch. b) Operations Head: The operations head will be located in Abu Dhabi and will be responsible to manage the customers as well as the operations staff including the drivers and the assistant. The operations head will also be responsible to mange the staff of the other two locations as well and will need to get daily reports for the activities from time the employees clocked

Girl Before Mirror by Pablo Picasso Assignment Example | Topics and Well Written Essays - 500 words

Girl Before Mirror by Pablo Picasso - Assignment Example Attention is mainly drawn towards the face of the girl in the painting which is a natural focal point. This is emphasized through painting one half yellow and surrounding the head with an oval of white and green that separates it from the rest of the busy pattern in the background while providing adequate visual weight that creates equilibrium in the form of the mirror. The proportions are also modified in such a manner that makes the facial attributes of the girl occupy the whole space of her head. Her head that is depicted as having yellowish hair and her half-yellow expression is portrayed as the lightest part of the picture as it is the main light source. Attention is drawn to the body that has been divided in a vertical manner, through the use of cool and pale hues that are started by darkened shapes and lines. The left half is dressed in a stripped garment, possibly a bathing suit, while the right side is bare. The manner in which the stomach is swollen suggests an element of c hildbearing as well as renewal of life. Her biology is stressed in the image that appears in the mirror as her belly is reflected in a confident manner. Attention is attracted to this part of the painting through a rapid shift in value as since the rest of the mirror image is darkened, the breasts and the belly are lighter. The painting, which is vertically oriented and standing at more than five feet, depicts the image of a girl and her reflection occupying almost the whole working area. The girl in the painting is not scale down.

Accounting project Essay Example | Topics and Well Written Essays - 3500 words

Accounting project - Essay Example considerably ‘greener’ alternative in the form of a hydrocarbon solvent, with a view that we can emulate the success that firms in the several states of United States and Europe have had by following a strategy from an ethical standpoint. Hydrocarbon alternatives have 90% fewer emissions into the environment, greater efficiency, and thus positive benefits for employees, and consumers alike. The company and its service has several uniqueness’s, these are as discussed below: The company will be started off in three different locations. The organisational structure and the decision making of the company will be centralised, i.e. all the decision making for major issues will be handled by the head office and chair person. The company will be set up in three different locations of which the head quarters will be in Abu Dhabi. The other two locations include Mumbai (India) and Cardiff (UK). All major decisions will be made by the chairman. The Abu Dhabi branch being the head quarters will include the main heads of operations, finance, HR, and marketing, will be responsible to handle the entire process across the three locations. The organisational structure of the company will be as illustrated below: a) Finance and HR Head: The finance and HR head will be located in Abu Dhabi and the accountants of the other two locations will be answerable here. All recruitments and weekly accounts need to be sent to the Head quarters and to be checked by the Finance head to ensure all the finances are in order. The finance head will also be responsible to manage the daily finances of the Abu Dhabi branch. b) Operations Head: The operations head will be located in Abu Dhabi and will be responsible to manage the customers as well as the operations staff including the drivers and the assistant. The operations head will also be responsible to mange the staff of the other two locations as well and will need to get daily reports for the activities from time the employees clocked

Comparing IFRS to GAAP Essay Example for Free

Comparing IFRS to GAAP Essay GAAP rules for recognition are detailed regarding specific industries, such as real estate and software. It uses the complete contract method and has special rules for rendering software services. Organizations can recognize revenue from the sale of goods made delivery from a definitive agreement for a fixed fee that they are reasonably sure they will collect. Under GAAP, companies must wait until the whole process of the contract is complete to recognize revenue. GAAP also has specific types of transactions, and it required public companies to follow rules that are set by the Securities and Exchange Commission. IFRS Revenue Recognition IFRS revenue recognition states that revenue can be recorded when it becomes economically significant: IFRS revenue recognition can be defined as not as strict as opposed to GAAP. IFRS is considered universal; standard 18 sets forth general principles and examples applicable to all industries. IFRS allows recognition when the rewards and risk of ownership is transferred, giving the buyer control of the goods, revenue is understood and the economic benefits will flow to companies or in other words, you will get paid. IFRS bans the completed contract method and under certain circumstances will allow the percentage of completion method. IFRS allows you to combined contracts. However, applies different criteria compared to GAAP. (Ref. Eric Bank, Demand Media). IFRS Order of liquidity IFRS does not require a specific order of classification on the Statement of financial position. IFRS provides the same set of objectives for business and non-business entities. The separation of assets and liabilities is required, and deferred taxes are shown on a separate line item on the  balance sheet. Minority interests are included in equity as a separate line item. The financial statements include an income statement, balance sheet, changes in equity, footnotes and a cash flow statement. IFRS main goal is to give a financial statement with a clear understanding of the companys asset structure. GAAP Order of Liquidity GAAP has a specific requirement that all accounts are measured by liquidity. The framework has no provision that the expressly requires management to consider the framework in the absence of a standard or interpretation for an issue. GAAP requires a balance sheet, income statement, statement of comprehensive income, changes in equity, cash flow statement and footnotes. The difference, as opposed to IFRS, is that deferred taxes are shown with the assets and liabilities. IFRS Commonly used Terms IFRS terms that are commonly used together are statement of financial position, balance sheet and share capital ordinary to common stock. The statement of financial position and balance sheet are synonymous. The formats may be different. It is made to show a comparison of liabilities and equity to assets. IFRS picked the term financial position because it describes the purpose of the statement. The heading stands for the position of receivables and assets on one side and all the liabilities and equity on the other side which can be done at any given date. These statements provide how financial strong the company is. IFRS terms that are commonly used together are share capital ordinary and common stock. IFRS uses the term share capital ordinary to explain the stakes of the ownership. Common stock is identical to share capital ordinary which shows the equities values that the owners have in exchange for cash. The European Union utilizes the term share capital ordinary which is why it was chosen by the IFRS as the norm. The heading shows the equity shareholders what the capital value is. The heading is equity of net worth subheading. Understanding Gains, Losses GAAP defines expenses, revenues, losses, and gains as it correlates with the income statement. The losses and gains would not appear since they do not constitute as operating activities. Even though gains and losses would not appear it will specify the information that would need to be reported on the  income statement. It would only allow expenses by description or function. The bottom line would be called as a loss of profit. It prohibits extra ordinary items to be reported in the notes or income statement. The losses and gains that are reported on the income statement are shown separately so the cash flow that can be assessed in the future. Income defines both gains and revenue. Revenue from a company from activities and are in the form of rents, interest, sales, fees, and dividends. Gains are items that are accrued in a form of income from ordinary activities from a company. Gains can include the gains of long-term assets sale. They can be gains from securities. Securities and Exchange Commission The Securities and Exchange Commission (SEC) has several aspects to consider when it comes to trying to get the United States to adopt IFRS. First, the people and the overall cost that it would have on their business should be something for SEC to consider. SEC should consider the overall costs impact this will have on businesses. It would cost millions if not billions of dollars for U.S corporations to implement IFRS using a good portion of their time and money to put this into effect. Accounting firms would now have to change their education requirements. In a predictions report released in 2008 by the SEC, it stated that large U. S. based companies with revenues in excess of one billion dollars would be paying more than its European counterparts in converting to IFRS. In this report, it also states that small businesses could be hit with more costs than larger companies. This is due to the need for new trained staff members that are educated in IFRS and the need for new IT systems to meet the needs of the conversion. The implementation of new systems will also require new training standards for current employees, which will cost companies time and money. The conversion from GAAP to IFRS can and will have an effect on U. S. companies overall operations, taxes, and their internal reporting processes. Sarbanes-Oxley Act The Sarbanes-Oxley Act of 2002 (SOX) was signed into law by President George Bush in response to issues in accounting at several major US companies. It was intended to address corporate responsibility, combat fraud and improve a companys financial disclosures. Some would argue that guidelines enacted by  SOX puts US companies at a disadvantage competitively to companies operating abroad. One principle of the act was the requirement of an independent auditor to evaluate the financial records of businesses at the cost of the business to boot. Executives must certify that the records are accurate and are subject to imprisonment for fraud. The threat of oversight may cause some businesses to refrain from taking the necessary risks to help business grow. The advantages of SOX to some far outweigh the costs. The most important of them all could be that companies and the executives that run them are kept honest about financial records. The act created an organization with the responsibility of oversight of auditors called the Public Company Accounting Oversight Board. With such oversight, it helps in restoration of public/investor confidence. According to Forbes Magazine a Harvard Business School professor Suraj Srinivasan â€Å"Markets have been able to use the information to assess companies more effectively, managers have improved internal processes and the internal control testing. (Forbes, 2014) References Goodbye GAAP. (2008, April). CFO Magazine, Retrieved from: Goodbye GAAP Hanna, J. (2014, March 10). The Costs and Benefits of Sarbanes-Oxley. Retrieved October 30, 2014. KPMG cutting through complexity. (2014). Retrieved from http://www.kpmg.com/global/en/issuesandinsights/articlespublications/ifrs-guide-to-financial-statements/pages/default.aspx Chapter 4 Income Statement and Related Information. (n.f.). Retrieved from http://higheredbcs.wiley.com/legacy/college/kieso/0470587237/ifrs_supp/ch04.pdf

Analysis Of The Vietnamese Tourism Market

Analysis Of The Vietnamese Tourism Market My friend and I have passion in tourism. My friend has several years of experience working for an international travel company in Ho Chi Minh City as a travel consultant cum tour operator. She have strong relationship with five star hotels and restaurants in Vietnam. I have chance to travel to many countries and study international tourism industry. I also have a part-time job as a tour guide for some travel companies. I understand what tourists expect from a knowledgeabe and friendly tour guide , quality service as well. Thus, combining her experience in Vietnamese tourism market and my understanding about international tourists demands, we decide to open a travel company, named Luxury Tour Co. in Ho Chi Minh City. Our target market is Spain. Within the next five year, we build Luxury Tour as the first choice for the Spaniard when they think of travelling to Vietnam. This name guarantees for best service,best choice as our slogan of Think nothing, let us. This marketing plan is desi gned to highlight significant steps and other related issues to run business well and meet the goal. Market Overview Tourism is considered as the key industry in the near future. Tourism involves three sectors, they are, domestic market, inbound market and outbound market (Helmut Wachwiak, 2006:48). Domestic tourism aims to local customers, while inbound tourism aims to attract international tourists to the country and outbound tourism aims to organising tour for local tourists who want to travel abroad. Among of which, inbound tourism is emphasized most. It not only creates more employment opportunities for the local people but also plays an important role to attract foreign investment in Vietnam as MICE tours becomes popular. Tourism is based on a lot of factors. Here is the list of some changes influencing tourism in general and Luxury Tour business activities ( Lloyd E. Hudman, Richard H.Jackson, 2003:24) Infrastructure in Vietnam . Understanding the contribute of the non-smoke industry, Vietnamese Government has invested in some projects, such as building metro, road etc. , and encouraged people take part in introducing beautiful image of Vietnam to the world ( Vietnam Tourism, 2010 ) Social behavior. For example, considering the tour price, it depends on the suppliersquotation. They are five star hotels, restaurants, transportation etc. In peak seasons when several tourists come to Vietnam, lack of commodation or waiters/waitresses is predictable. As the result, the tour price is higher, but tourists are served less. Increased gas/petrol price. That is to say, it leads to the increase of price in transportation, flight ticket etc. The rapid development of Internet and e-commerce. According to the CIA Factbook, in 2009, 50% of Spaniard use internet, and this number is increasing repidly. It push e-commerce developped more Stable VND-Euro currency rate makes tour price stable and more competitive than other markets ( Vietnam Central Bank, 2010) Stable politics makes international tourists feel safety while staying in Vietnam New tourism trend. According to ITB World Travel Trends Report 2010/2011, Southeast Asia is sparkling as an ideal destination to EU market. They prefer enjoying sun and beach and discovering Eastern culture Increased income. That is to say, more tourists want to spend their holidays at the highest standard Customer Information According to World Tourism Ranking, Spain ranks 11th in the world in terms of spend on international travel, but there has been significant growth in recent years in outbound travel. Growth is expected to continue as more and more Spaniards have holiday habits .Besides , Spanish long-haul travelers take advantage of very favorable Euro to VND exchange rate. The weakening of the VND could attract more interest in this destination .To understand clearly, here is the Spanish Outbound Travel Trend. à ¢Ã¢â€š ¬Ã‚ ¢ Destination: Some competitive destinations to Vietnam are: Fiji, French Polynesia, Australia, China, Japan, Mexico, and the USA . However, Europe remains the main destination for Spanish travelers , only 27 % of the outbound trips are far beyond the European borders ( World Tourism Organization, 2007 ) à ¢Ã¢â€š ¬Ã‚ ¢ Travel season : Most of the Spanish decide to travel abroad in August , September the time of summer vacations . However , short breaks are spread more widely through the year, in particular around public holiday times. The average length of stay for holidays abroad is around 9 nights. à ¢Ã¢â€š ¬Ã‚ ¢ Purpose : Leisure (54.3%) remains the main reason for travelling outside Spain , followed by business events or work related (20%). The key driver for taking overseas holidays is visiting other countries, learning about their culture and seeing and doing lots. Market Information According to Vietnam tourism, in 2010, there were 5,049,855 international tourists travelling to Vietnam, which was 34.8% higher than 2009. Most of them were from China, South Korea, Japan and other Asian countries. Obviously, compared to other markets, Western tourists have not known much about Vietnam. With the wave of Asian culture, Asia becomes an ideal choice, especially Southeast Asia. Following the new trend, Vietnamese government have encoraged travel companies to study and make plans to expand busiess into Western markets. According to World Torism Organization, in Europe, with 19.7 billion USD spent in international tourism expenditure (2007), Spain ranked 11th in the world . This number seems to increase annually. However, according to Vietnam National Administration of Tourism, the number of Spanish tourists to Vietnam for leisure purpose is still low and recently, the government with promoting activities is aiming efforts at opening Spain market as our main target market in the near future In Vietnam, there are two major travel companies which target Spanish markets, they are, ASCO Lotus Travel and Exotissimo Travel. ASCO have years of experience for Western tourists to operate tour to Vietnam, Laos, Thailand and Cambodia and ASCO while Exotissimo opened branches in Vietnam, Laos, Cambodia, Indonesia and Myanmar. They aims to high-and-above-income maket while Luxury Tour aims to serve mid and high income tourists with the highest standard. As a Vietnamese travel company, Luxury Tour understand Vietnamese business behavior. Thus it is easier to build strong relationship with local suppliers. Industry Information Nearly 1.6 billion is the expected number of international arrivals forecasted by UNWTOs Tourism 2020 Vision by the year 2020. Among of them, 1.2 billion will travel to other countries and 378 million will take longer trips. It is obvious that travel between different regions (outbound and inbound) tends to grow at a faster rate than intraregional travel (domestics) . In 2007, interregional travel increased by 8% as against a growth of 6% for intraregional traffic. According to Vietnam Tourism(2010), from October 10th to December 31st 2010, following Vietnam-your destination campaign, international tourists were welcome to Vietnam without visa. With this opened policies, Vietnam was successful in attracting inbound tourists, especially in Western markets. In 2011, it is expected that Vietnamese Government will consider its effectiveness and efficiency to making further decision better. Product/Service Information Luxury Tour wants to approach mid and high income Spaniards. Most of them are businessmen, specialists, and professors etc. who are too busy to enjoy their time. With the slogan of Think nothing, let us, Luxury Tour wants to be the useful right hand by bringing them into the most comfortable world with families and friends. We offer several tour packages with high quality. All customer requirements are satisfied perfectly. From the moment customers contact Luxury Tour to the end of the tour, customers will be serviced by friendly and professional staff, such as travel consultants, tour operators, tour guide and others SWOT Analysis STRENGTHS High-quality service Operational efficiency Experienced and highly customer-oriented staff Strong marketing and sales forces Strong relationships with both suppliers and Spanish travel agencies WEAKNESSES New brand name in the market Limited budget No representative office in Spain, so Luxury Tour can not contact directly to the target customer Depend on Spanish travel agencies OPPORTUNITIES Spain is a new emerging or developing market for Vietnamese tourism industry Less competition Rapid development of e-commerce Support from government (i.e.: opened policies to encourage tourism) Social changes: more Spanish want to travel to Southeast countries THREATS Financial crisis The increasing of potential competitors Social problems: there are many beggers who follow tourists from places to places Objectives The key objectives for Luxury Tour are: Within 5 years , Luxury Tour becomes the Vietnamese leading tour operator in Spanish market segment with 30% of share market . Integrated marketing services are established to present a unified image/brand identity of Vietnam as an ideal destination . The number of loyal tourists is increased After the first five year, Luxury Tour will expand business into other Western markets, such as the Portugal, the Netherland etc. Strategy With Luxury Tour, tourists will experience the finest service, enjoy the most delicious Vietnamese cusine and stay at the most comfortable hotels. Our efforts are to make tourists remember uniqueness and hospitality of Vietnam in general and Luxury Tour in particular. It is can be measured by the increased number of Spanish tourists coming back to Vietnam annually. What Luxury Tour try to sell is not only tours themselves but also benefits. A good tour operator knows how to control income factors and how to balance incomes and outcomes ( customer requirement) to satisfy three parties, that is to say, tourists are pleased with service, suppliers are happy to serve and Luxury Tour gets profits and more importantly, customer awareness. Product To be more competitive in the market , our tour itineraries are designed with two advantages : Quality and Customer service. *** In term of Quality :Tour itinerary is designed based on 5H model , that is the combination of Hospitality, Honesty , Heritage, History,Heroic **** In term of Customer Service : Speed :We have hotline served 24/7 to answer all customers questions and complain Flexibility : Tour itinerary can be re-designed to fit each customers requirement Reliability : all needed info is provided to customers before they book tours , including warning (if applicable ) Pricing Our target customer is from mid-income and above. They usually prefer to enjoy holidays in their own tastes and required to be served at the highest level. Thus we mix two price strategies, good-value pricing strategy and value-added pricing. Luxury Tour will design a basic package price which combines high standard, good service at reasonable price. From the basics, this tour is tailor-made to fix each customer demand. The price is changeable based on the seasons, supple-demand balance and other unforeseen situations. Normally our estimated price is around USD 2,200 / pax. Distribution For the short term , to perform activities to attract tourists from Spain to Vietnam and expand distribution channel to meet market needs and serve customers better, Luxury Tour has partnered with tourism companies in Spain. With this partnership, Luxury Tour has been in the big cities of Spain, such as Barcelona , Madrid , Valencia etc. For the long term, within the next 5 years , Luxury Tour opens one representative agency in Madrid to approach customers needs easily and efficiently Promotion Website: Luxury Tour launches and operates Internet site effectively as a virtual tourist office in which customers can find a lot of information about Vietnam and useful tips for their tour . The website is designed with friendly screen and easy-to-follow instructions. Besides, our online travel consultants are willing to help customers design suitable tour itineraries with reasonable price and support them during and after journey. Search Engines Optimisation: To be recognized among millions of tourism websites, we will corporate with some internet search engine sites such as : http://www.ivivu.com/ http://www.skydoor.net/ http://www.chudu24.com/ http://yeudulich.vn/ http://www.tourism-review.com/ Instead of buying a place on their website, Luxury Tour offer them a business corporation opportunity, this is, banner exchange. This is a win-win corporation Advertising: As a new brand name in luxury tourism industry, we decide to focus on bringing our image to the target customers. Our target customer segmentation is from mid and high income. Choosing a reliable magazine is the first choice. Among of which is Travel and Entertainment magazine the publication of Ministry of Culture, Sport and Tourism and the leading magazine in tourism of Vietnam. It is available in Vietnam Airlines, Indochina Airline and Royal Brunei Airline. Public Relations: To build strong relationship with Spanish travel companies as well as to prove them our outstanding service offered, Luxury Tour usually invites partners and Spanish press to have trips to Vietnam for free of charge. It is not only a normal business trip but also a chance to introduce Vietnam beauty and its tourism potentials as well. Besides, Luxury Tour also have budget to sponsor for community activities such as planting tree, building houses for the poor etc. to emphasize that Luxury Tour image is not connected to business only, it is the combination between social responsibility, environmental protection and business. Promotions: Luxury Tour usually takes part in some trade exhibitions in Vietnam and foreign countries. This form of promotional activity enables promotion directly to the consumer for creating word-of-mouth channel. We offer 10% discount for who books tours at exhibitions Branding: Luxury Tour wants to build a friendly image and impress current and potential customers by service quality. Our logo is design with the main color of green and the image of a typical tourist. Our slogan is think nothing.Let us. Operational Plan Sucessful tourism business depends on the service quality. Tourism is unlike other industries. We try to sell invisible products. The key points are how to persuade them to trial our service and how to make them feel undisappoited about their decision.To meet that goal, Luxury Tour must pay attention to setting up a quality control system strictly. Not only checking service from suppliers, employee force must be trainned to serve customer 24/7 . Any problems before, during and after tour need to be solved soon. After each tour, based on their feedback, Luxury Tour have some change to improve more and serve better. Sales promotion Dyring the first six month, Luxury Tour aims to attract customer awareness and introduce our service. We offer customers 5%-10% discount program. When customers know more about us, so discount strategy is not applied. Instead, we focus on added benefits, for example, booking tour to travel across Vietnam, tourists get one buffet ticket at Caravelle Saigon. Advertising Our target segmentation is mid and high income customers. Most of them are businessmen who usually travel by airplain. Thus in our marketing budget, there are amount of money spending to advertising on airline magazines, such as Travel and Entertainment . Public relations Public relation is a tool to improve company image positively. It needs long-term plan. Developing a brand name with the image of friendliness and hospitality, Luxury Tour will organize some special tours called community connection. Joining this, tourists do not only have chance to travel to Vietnam but also join community activities, such as teaching children, planting tree, farming etc. It makes tourists feel that their money is reinvested into society. Direct Marketing In term of direct marketing, there are many forms. To maximize marketing effectiveness, we suggest to combine direct mail, email marketing, social network, brochure and magazine advertising. To get the mid and high income customer database, Luxury Tour could buy from market research companies or take advantage of current database of Spanish travel agencies. Then we will send them our company profile and e-brochure to introduce our service and encorage them to log in our website to receive a 10%-discount travelling coupon for the first visit. Online Marketing Owning a well-designed and multi-function website is a tool to approach targeted customers. Our online travel consultants who comminicate well in English and Spanish are willing to assist customers to search info, design tour itineraries. Customers can book and pay online. The payment method is variable, from bank transfer to PayPal, Master Card, Credit Card etc. Once payment is done, confirmation, receipt, flight e-ticket and a package of Vietnamese information are sent to customers email box. Budgets and action plan Item Jun-11 Jul-11 Aug-11 Sep-11 Cost ( USD) Department / Employee name Measure of Success Making business plan, design logo, slogan and complete register documents 1st 1st 2,000 Nguyen Mai Ly The genaral Director Recuit human resource 1st 1st 1,000 HR Department recruit experienced employees Design tour itineraries and deal with suppliers 1st 31st 1,500 Operation Department Tour itineraries are design to meet Luxury Tour targerted market requirement and local suppliers are pleased with our request and agree to offer competative price Contact with some Spanish travel companies, pursuade them to corporate with Luxury Tour and sign the contracts 15th 15th 5,000 Operation Department At least 10 Spanish travel companies are interested in our offers and agree to cooperate with Luxury Tours Design Website and brochure 1st 15th 1,000 Admin Department The website is well designed , easy-to-follow and imformative Discuss with tourism websites for banner exchange 15th 15th 1,000 Sales and Marketing Department our banner is posted at all sites as listed Print brochure and distribute at luxury hotels, Tan Son Nhat airports and other entertainment centers 15th 15th 3,000 Sales and Marketing Department Our brochures are delivered to the targeted customers Advertising on travel magazines and newspapers 15th June 15th December 2011 700 Sales and Marketing Department Luxury Tour information is advertised for 7 months ( June December 2011) Organize tours for 10 major Spanish travel representative and 10 Spanish travel journalists to Vietnam 15th 5th 20,000 Operation Department All guests are pleased with our service and after this tour, ten articles will be written and published over the next month in major travel magazines and website in Spain Opening ceremony 8th 2,000 100 invited guests, including suppliers, Spanish travel companies, press, Spanish businessmen in HCMC and others TOTAL 37,200