Dash Gourmet Business Plan - 2830 Words

The Dash Gourmet A unique solution for your dining experience Business Plan July 16, 2007 Presented By: Ben Blum Rahul Kapasi Candice Lalor Elyssa McMullen Brian Reppert Suresh Selvarangan Jeff Tierney Executive Summary Dash Gourmet is a quick service deli on the cutting edge of technology, designed to serve a clientele consisting of busy corporate employees looking for a quick, yet healthy, dining experience. Dash Gourmet will feature traditional deli food: sandwiches, salads, etc., but will utilize unique technology designed to enhance and accelerate the customers’ dining experience. Each customer will be able to place their order themselves, either ahead of time on the internet or via a self service touchpad†¦show more content†¦Additionally, these locations could serve as secondary locations for future restaurant expansion. The restaurant will feature dining room seating for approximately 15 tables and will be equipped to serve up to 50 take-out customers per hour during peak lunchtime hours. Market Analysis Summary Market Segmentation The 2000 Census indicates that there are about 116,000 people living in the Edison/Woodbridge Area. Additionally, there are 1,305 corporate businesses in the area, employing about 16,000 employees between them. Target Market Segment Strategy Although the target market demographic for quick service restaurants is fairly broad, and The Dash Gourmet will capitalize on the overall market, the main target demographic that we are aiming to serve is the technologically savvy and busy corporate employee who is concerned with eating quickly and in a healthy manner. Market Needs Currently there are no sit down restaurants that utilize self-service ordering. The Dash Gourmet would be the first establishment to fill this need, which would be essential for the target demographic that we are serving, the computer-savvy corporate customer who cannot afford to spend too much time preparing lunch. Market Trends There are several favorable market trends in the Metro Park area including, a growing number of corporate entitiesShow MoreRelatedAssessment of Products and Services of Starbucks Coffee1385 Words   |  6 PagesCoffee is hot and cool. No longer just a commodity and a clichà ©, coffee-based specialty drinks are achieving new glamour status as the beverage of choice among the young and the hip. Gourmet coffee is becoming more of an away-from-home phenomenon. 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The Never Before Told Story About Geography Essay Topics That You Need to Read

The Never Before Told Story About Geography Essay Topics That You Need to Read Vital Pieces of Geography Essay Topics Writing a research paper in Geography can be a rough task because all of the info you use have to be valid, authenticated, and recent. Essay writers' service in your budget Cheap college papers don't always supply you with the very best quality. Most students have a hard time writing papers on geography as a result of its complexity. Rather, our papers are completely custom-made. Your paper ought to be original and distinctive. Your environmental paper might have an empirical or theoretical strategy, together with qualitative or quantitative one. So, you receive a fantastic paper in your small budget. A study in glaciology may look to examine polar ice sheets, for instance, dependent on the satellite data and current information supplied by geographic databases. If you are searching for assistance with your essay then we provide a comprehensive writing service offered by fully qualified academics in your area of study. A historical perspective helps prepare a global marketer for lots of the cultural differences that frequently cause misunderstandings and in several instances, mistakes. In most instances, you can want to put in a different perspective of looking at the data presented, one that may have never been explored by the last writer. Geography and International Marketing and advertising Geography is a study of the bodily characteristics of a specific region of the planet. At the very least, it would be quite hard to define. Students lead busy lives and frequently forget about a coming deadline. The Supreme Approach to Geography Essay Topics Writing for us is the perfect way to get started earning since you don't need any setup charges. 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Taxation Law and Practice Determination of Income

Question: Describe about the Taxation Law and Practice for Determination of Income. Answer: Introduction: Refer to the case study of Rip Pty Ltd it has been observed that the company needs proper guidance as per the Income Tax Law for determination of their income for the purpose of income tax considering revenues under different head with the proper conclusion to suffice the purpose of Income tax as per the law prevailing in Australia. Three are certain questions or situations given in the case study which are to be answered with proper guidance to the company. We are giving below the solutions to the questions to be answered with proper justification and with proper referencing with prevalent case studies. Part A: i) Refer to the decision in Arthur Murray (NSW) Pty Ltd v FCT (1965) 114 CLR 314. briefly describe the facts, issues and conclusion in that case. Case study of Arthur Murray (NSW) Pty Ltd V FCT (1965) 114 CLR 314 Facts: The company, Arthur Murray (NSW) Pty. Ltd was dealing with teaching students dances through the organization which was employed in the business of a dance school. The school used to collect the fees in advance from the students which the school accounted in a suspense account as per their normal accounting practice. The amount taken in advance for the charges of dancing school lessons had been kept in suspense account till the time the lessons had been extended to the students and after the time of rendering the lessons to the student, the said amount is going to be transferred to the revenue account of the company. Although there was no provision of refunding the amount as per the system for the students who were not attending the classes, there was the provision of making refund to the students as a normal practice for their non-attending the dancing course. The situation was creating confusion at the end of the Income Tax authority for determination of income of the company for a particular financial year related to derivation of income(Diane, 2015). Issue: The issue was raised about the status of the pre-paid money in lieu of tuition fees in advance in respect of the nature of the amount received as tuition fees in advance. The issue was the nature of the amount for the determination of the income of the company. The issue raised was if the amount of pre-paid fees for tuition had been derived as revenue in the year pertains to which the tuition fees had been accepted or in the financial year the amount of pre-paid tuition fees had been accepted(Diane, 2015). Observation: It is being observed going through the books of accounts of the company that the amount received as pre-paid tuition fees were being treated as advance payment till the time the service had been rendered to the applicants. In this situation, the court has to determine the nature of advance payments in respect of the revenue of the company. Court observations and justification: The Court had gone through the case with the merits and demerits to find out the gains the company enjoyed through this practice. The basic objective of the Court is to find out what gains the company had enjoyed through the process with the concept of Come Home of gains and to find out that the amount thus received is to be derived as real Come Home of the tax payer so far gains are considered. The Court tried to find out if the amount received as advance payment had been properly treated in the accounts of the tax payer as a gain to ensure the legality or soundness of business is affected so far the amount in question is considered taken as advance. It was being observed that the amount received such as advance payment was not putting any barrier legally in the proposition of the choice of the recipient with the amount as per its choice, the factor towards proving goodness of business on the part of the recipient to keep the money in contingency account with the concept of probabil ity of paying it back fully or partially, with the provision of damages to be repaid. That is the hidden nature of those receipts. It was also being understood that the amount treated such can not be treated as income of the tax payer and to be treated as quality of revenue(IRD, 2006). It is being observed that as per the normal practice of accounting and commercial practices, the amount such received as advance payment for the sales of goods or the services to be rendered was not considered as an amount to be credited to any revenue account till the time the goods sold or service rendered to the applicant who had paid the money in advance for the said purpose. Hence the treatment of that amount in accounts is to be made by booking the same in suspense account with the next step of forwarding the same to revenue account when the goods had been physically sold with delivery or the service extended with the facility forwarded with the proof of discharge of obligation for which the advance payment was being justified and then the amount of revenue can be considered as income as epr the characters specified in the accounts(IRD, 2006). Conclusion: The Commissioner had considered the view ( MTG9-090) that this case may be treated as case reference in case of advance payment are treated as contingency amount and kept in suspense account to prove that the nature of this income should be treated as unearned income account of the taxpayer and would not be treated as income till the time the amount received as advance had been properly executed through the process of sales or services made with the effect of a balance day adjustment is done to gross revenue account for the purpose of exclusion of gross revenue from unearned income to derive actual profit and loss account. There arose the argument of three situations which are symmetrical to the case of Arthur Murray in case of derivation of unearned income Specified term of contract In case the receiver of the advance payment practices the concept of refund if specified in the contract or not like the example of goodwill, The refund of payment by the receiver in case of non-execution of contract for the situation of non deliverance of good or services to be meant for(Coursehero, 2015). The general income of RIP Pty Ltd consists of the income received from standard income for funeral process which are being recovered from insurance companies, like Transport Accident Commission and general life assurance companies for the deceased to whom the services are rendered for funeral on 30 days credit system. The other income derived from funeral services and allied activities are from the RIP Finance Pty Ltd by the fees received under instalment repayment plan. As the amount received by the company under easy funeral plan is paid in advance, the relevance of Arthur Murray applies as the amount such received is of advance in nature and thus will not be treated as revenue. The amount thus received will be with the nature of unearned income as the amount received so is of advance in nature and should be kept in suspense account till the time the specific service towards funeral plan is being executed. The basic symmetry of RIP Pty Ltd and Arthur Murray case is that both the company is engaged in receiving money for an anticipated service which is due in future and not extending the service immediately after receiving the money. Hence the amount of both cases will be treated as unearned income and not to be booked as revenue in the accounts of the company. The amount meant for executed service is to be transferred from suspense account to the revenue account and will be treated as the income of the company for the financial year when the servic e is rendered. This situation is with the symmetry of Arthur Murray where the company received amount in advance to extend the tuition for dances from their school in advance. Hence as per Arthur Murray case, the amount of revenue to be identified for the purpose of Income tax purpose for any financial year is to be derived with the actual execution of the service and the respective amount there of to be transferred from suspense account to revenue account to determine the actual amount of income of the company(Ripparoo, 2015). In case of advance payment received by any company for any sort of service to be rendered in future or any goods to be sold in future, the consideration of income in respect of such receipts is to be treated as unearned income and not to be considered as revenue for the financial year in which the amount had been received but the service had not been extended or the sales of goods had not taken place. The Commissioner has to accept the receipt of such amount as unearned income and to be treated the same as liability in the balance sheet of the company under the head of suspense account. The taxpayer also has to book the amount in their books as unearned income and to be kept in the liabilities to be featured in balance sheet of the company. It is moreover to be stated that the treatment of such amount is not allowed otherwise due to the nature of those receipts as advance payment for which the cause is not executed(Ato, 2015). ii) Advise the company of the tax treatment of $16,200 in Forfeited Payments Account in item (iv). The amount of $ 16,200 is an accumulated amount which had been generated from the unpaid service charges from the subscribers who had opted for the Easy Funeral Plan but did not continue to pay regular subscription for the said purpose. The same amount is being credited in the Forfeited Payments Account. The treatment of this amount should be in the nature of Reserve and Surplus and to be kept in Asset side of the balance side. This amount is not to be treated as any sort of income of the company, hence does not attract any income tax against this amount as this is not a taxable income for the company. This amount of reserve and surplus can be treated as contingency amount which can be sued for the future to face any such occurrence for which the fund is required. The tax treatment of this amount of $ 16,200 is to be treated as transfer of liability under the accounting head of Easy Funeral Plan to the Asset of Reserve and Surplus under the accounting head Forfeited Payments Account for the taxation purpose(Hines Bar, 2012). Part B: i) RIP Pty Ltd holds a stock of three types of caskets as well as a range of accessories (such as religious and secular icons). In June 2016 the company prepaid $25,000 for material to be delivered in August 2016. The company obtained considerable discounts for the advance purchase. As the amount of $ 25,000 had been paid in June 2016 for procuring the trading stocks of caskets and other accessories in advance to get the benefit of good discount, and as the materials will be delivered in August 2016, the amount is to be considered as advance payment to the vendors. The treatment of this amount of $ 25,000 should be done in accounts as current assets under the account head of Prepaid Expenses. As the amount such paid is under the current assets and will be debited to respective consumable account when the goods will be physically received from the vendor, till then the amount will be kept Prepaid Expenses and to be considered as current assets of the company for the tax computation purpose. When the consumables will be delivered, the same amount will be treated as component of profit and loss account through expense head of the company books of accounts under consumables(Ato, 2012). ii) A fully franked cash dividend of $21,000 was received from RIP Finance Pty Ltd. Item ii is related to Franked cash dividend of $ 21,000 which was received from RIP Finance Pty Ltd. this is an income in the books of accounts of RIP Pty Ltd and to be considered so for the tax purpose of the company. But as the dividend had been paid or credited from RIP Finance ltd as franked dividend, it is assumed that the dividend had been paid after tax on profit, and to avoid double taxation the tax on franked dividend is not required to be levied on RIP Pty Ltd(Hill, 2013). iii) An amount of $57,000 was paid on 1 March 2016 for two year's rental of storage space. The lease expires on 28 February 2018. In the companys financial accounts an amount of $9,500 was expensed and $47,500 capitalised. The amount of $57,000 had been paid for the rent of the storage space for the financial years 2016-17 and 2017-18. Out of this amount $ 9,500 is being paid for the rent of 2016-17 and is being featured in the profit and loss account as expense for the financial year of 2016-17. Hence this amount is to be considered as the expense in P L A/c for 2016-17 for tax purpose. For the amount of $ 47,500, the amount had been paid for the advance rental of the storage space. The accounting of this amount is to be considered as Prepaid Expenses and to be featured in current assets of the balance sheet. This amount will not feature in the p L A/c of 2016-17, but it will feature in the P L a/c in financial year of 2107-18 as expense for derivation of tax(Austlii, 2001). iv) On 1 June 2016 the managing director of RIP commenced three months long service leave and was paid $22,000 in advance. In the companys accounts the amount was debited against a Provision for Long Service Leave Account. Long service leave is a payment towards the employee for their long term service rendered by them when they cross the tenure of service of 15 years as per I T Rule of Australia under the sub division of 83-B of the Income Tax Assessment Act ,1997(ITAA1997). RIP Pty Ltd had paid the managing Director $ 22,000 on 1st June, 2016 as advance against his Long Service Leave for the subsequent three months and had been debited in the Provision for Long Service Leave Account as a sign of gesture of normal practices of the company. As the amount had been paid under the scheme of the company for rewarding long service leave, the amount is an expense to the company and to be treated in the subsequent months as expense for the tax purpose(Iknow, 2014). v) In 2013 the companys Board of Directors decided existing accommodation was inadequate and it resolved to construct a purpose built facility. In that year $250,000 was paid for preliminary architectural designs. In 2014 land costing $1.25m was acquired and $50,000 paid to demolish an existing structure. Construction of the new premises commenced on 1 September 2014 at a cost of $2.5m. Fitting and equipment was installed on 1 June 2015; operations began on 1 August 2015. On-site car parking costing $125,000 was completed on 30 September and landscaping of the site was completed on 31 January 2016 at a cost of $40,000. Refer to item (v), the company had taken the decision to construct a purpose built facility by demolishing the existing structure. The decision had been taken in 2013 and instantly the company had chosen the land and started the framework with architectural designing. Later on the company had started the working through the actions of procurement of land, and construction of different buildings. The respective steps incurred cost to the company which they had incurred through the period from 2013 to 2016(Hill, 2013). There is allowance of deduction of Australian Income Tax Law for the capital expenses for construction which is being ratified under section 43-20 of I T Act, Australia; ITAA 36. The deduction is allowed on different expenditures for construction. A table is being given below which may give the idea of deduction under the act and the tenure of deduction the company be able to claim when such construction takes place after 1979: Year of Action Project Cost Deduction % age Duration 2013 Designing - Architectural $2,50,000.00 nil 2014 Cost of Land 1.25 million nil 2014 Demolition of existing structure $50,000.00 4% 25 years 2014 construction of new premises 2.5 million 4% 25 years 2015 Car Parking construction $1,25,000.00 4% 25 years 2016 landscaping $40,000.00 4% 25 years References: Ato. (2015). Fringe benefits tax (FBT). Retrieved September 09, 2016, from https://www.ato.gov.au/General/Fringe-benefits-tax-(FBT)/ Ato. (2012). What is a fringe benefit? Retrieved September 09, 2016, from https://www.ato.gov.au/General/Fringe-benefits-tax-(FBT)/In-detail/Employers-guide/What-is-FBT-/ Austlii. (2001). CORPORATIONS ACT 2001 - SECT 45A. Retrieved September 09, 2016, from https://www.austlii.edu.au/au/legis/cth/consol_act/ca2001172/s45a.html Coursehero. (2015). Arthur murray nsw pty ltd v fct 1965 114 clr 314. Retrieved September 09, 2016, from https://www.coursehero.com/file/p6ddtac/Arthur-Murray-NSW-Pty-Ltd-v-FCT-1965-114-CLR-314-The-taxpayer-was-a-dance/ Diane. (2015). G arthur murray nsw pty ltd v fct 1965 114 clr 314 o. Retrieved September 10, 2016, from coursehero: https://www.coursehero.com/file/p6jaej5/g-Arthur-Murray-NSW-Pty-Ltd-v-FCT-1965-114-CLR-314-o-Tax-implications-High/ Hill, J. (2013). Corporate taxation . Retrieved September 10, 2016, from deloitte: https://www2.deloitte.com/content/dam/Deloitte/us/Documents/Tax/us-tax-ice-country-highlights-australia.pdf Hines, M., Bar, V. (2012). Tax implications of damages; https://www.deverslist.com.au/Tax%20Implications%20of%20Litigation.pdf. Iknow. (2014). Legislation. Retrieved September 10, 2016, from iknow: https://www.iknow.cch.com.au/topic/tlp622/overview/long-service-leave IRD. (2006, February 08). When does derivation occur in relation to land sales with a deferred settlement, by business taxpayers who provide vendor finance? Retrieved September 10, 2016, from IRD: https://www.ird.govt.nz/technical-tax/questions/questions-general/qwba-derivation-land-sales.html Ripparoo. (2015, February 28). Sanrusk 2014 Financial Statements. Retrieved September 10, 2016, from ripparoo: https://www.ripparoo.com.au/wp-content/uploads/Ripparoo-Lodge-Ltd-2014-Financial-Statements.pdf

Two African musical themes and their musical, social and cultural relations. Essay Example

Two African musical themes and their musical, social and cultural relations. Essay One of the predominant themes in African music is the close relationship between music and language. For instance, â€Å"African tone languages, with their inter-syllabic relational pitch structure, manifest a musical aspect that in turn constrains melodic contour. Second, the popular and popularizing phenomenon of talking drums, the idea that drums (and other speech surrogates) â€Å"speak† and are understood in the way that one understands spoken language–this phenomenon has at its core a configuration involving music and language. And third, the words that enable song, the poet’s emergent music that is eventually colonized by the composer’s music–these song words raise a host of interesting questions about how language is articulated in song, to what extent song displays autonomous structure, and ways in which meaning is transferred from text to music and vice versa.† (Agawu, 2001) We will write a custom essay sample on Two African musical themes and their musical, social and cultural relations. specifically for you for only $16.38 $13.9/page Order now We will write a custom essay sample on Two African musical themes and their musical, social and cultural relations. specifically for you FOR ONLY $16.38 $13.9/page Hire Writer We will write a custom essay sample on Two African musical themes and their musical, social and cultural relations. specifically for you FOR ONLY $16.38 $13.9/page Hire Writer But such an analysis is bound to lead to some difficult questions such as – Is music a form of language? What is the significance of this interrelationship?, etc. These questions will be answered in the following passages. Such aspects as â€Å"in-time performance†, reportorial and generic distinctions will also be scrutinized. The most substantive evidence for the relation between African music and language is to be found in the song lyrics. Let us take the example of Daniel Avorgbedor’s popular song â€Å"It’s a Great Song†. The song belongs to a unique African genre referred to as â€Å"war of insults and music†. Rival groups from different villages engage in a contest of wits and insult each other. Factuality is not as important as their artistic merit. Even if the verses contain falsehoods and unwarranted maledictions, they are overlooked. For a western student of music and culture, such a practice may seem odd or even base. But it is important to understand the role such a musical expression plays in the African cultural context. First of all, much innovation is required in composition to bring about the desired effect. The particular insults relating to irregular teeth, body topography, family ancestry, people’s personal sex lives, etc, may appear unseemly for someo ne not accustomed to such renditions. To truly appreciate such a style of music, one has to pay attention to the wide variety of literary devices used by the composers (who are also called Anlo-Ewe poets) (Agawu, 2001). Another musical style that manifests the same theme is the Tanure Ojaide. Also referred to as Udje Dance Song the lyrics exhibit satirical wit. The Urhobo tribes of Nigeria are the masters of this style and their cultural idiosyncrasies are reflected through this medium. For the Urhobo, a stringent adherence to their traditional societal pattern is paramount. Hence, many songs in this genre are written as a response to any threat to that tradition. The songs thus help reinforce orthodoxy and ridicule novelty, which is treated as ludicrous. The satiric tinge to the text adds entertainment value. Subjects that are commonly satirized include â€Å"idleness, cowardice, ugliness (including physical deformities), madness, greed, and miserliness. In addition, sex-related offenses are made fun of: impotence, sterility, adultery, and prostitution, incest, having sex in the bush, and being oversexed.† The influence of colonialism on the African continent has percolated down to their mus ical forms as well. Udje songs are no exception to this phenomenon. Such an infiltration adds a new dimension to this musical genre (Eyoh, 2001). The thematic similarity is seen also in Fela Nikulapo Kuti music form. This form is one of the newest entrants to African cultural life. The special qualities of this variety are the biographical nature of its lyrics which also inform listeners about African history and the problems confronting the contemporary society. In this way, this form has become a useful political device for politicians and reformers alike. This musical form is also a good example of the role that language plays in African music. Some analysts point out that some of the best African literary experience is to be found among its songs. Continuing on our thematic exploration of the link between music and language in Africa brings us to a more exotic genre in the form of Drum Speaking. The drum beat is the predominant medium of communication. It is interesting to note that usage of a musical instrument as a medium of depicting emotion and meaning is not a purely western phenomenon. In this genre, the drums do the talking. The proponents of this form emphasize the spiritual character of the music. The Drum Speaking genre is also used as a background for African tribal dance. (Agawu, 2001) In this context, the music style of J.P.clark-Bekederemo offers some freshness. His songs too follow the theme of giving importance to the lyrical aspect. In fact, Clark-Bekederemo has taken its application to a newer level. For example, his popular hit â€Å"Return of the Fishermen† contains lines that resemble written poetry. The other salient feature of this style is its adherence to a central rhythm. One can also find traces of African Oral Poetry in the verses that comprise a song. In this way, this particular style is as traditionally rooted as it is novel (Ojaide, 2001). At this juncture it is interesting to discuss a recent development in the African musical scene – the entry of English language texts. Perhaps, the idea of African music written for an English speaking audience may sound incongruent. But the success of this new genre goes on to prove that music speaks a universal language. At times, some of these compositions in the form of an opera or symphonic orchestra can sound second grade. Though the style is borrowed from Europe, its effectiveness as a channel of social discourse is a proven fact. For example, much before these improvisations were to become prevalent, the Christian community in Africa had been writing and singing religious hymns modeled on the European style. Given the political history of African continent, the infiltration of European and Christian music goes on to show that although language is an important component of a song, music also has the potential to transcend geographical and cultural barriers (Ojaide, 2001 ). Another common theme that runs through much of African music is its potential use as an instrument of progress and social change. While European classical music has always been an elitist recreation, much African music is directed toward the masses. African music stands for a â€Å"realm of experience that is beyond mere exchange, yet this incipient narrative remains a deceitful sleight of hand operated behind the back of every-hopeful listener who is ever ready to believe its promise of a transcendence of a cynical post-modernity†. The disadvantage of such a trend lies in the fact that it refuses to depict the darker realities of the African society. For example, the everyday violence in the alleys of urban shanty towns is hardly referred in the song texts. It also forces the deprived lot of society to conform to the dictates of those wielding power. Hence, the picture depicted to the audience is of an idealized utopian society that is detached from the compelling realities. In this way, the music becomes an instrument of coercion that is used to inculcate the desired ideology in the masses. Hence, the power offered by music has so far been usurped by the reactionaries in maintaining a favorable political situation. Yet, African music has great potential to reverse such a trend. All it requires is wide-spread awareness and a collective awakening in people’s political consciousness. Following the same thematic pattern, music has been the backbone of African nationalism, which is â€Å"a dramatic example of the dialectic of modernization and enlightenment that is the history of the African Independences and Decolonization† (Nesbitt, 2001). A prime example of this is Fodeba Keita’s Ballets Africains that was to play an important role in the national movement in Guinea during the 1950’s. ( Eyoh, 2001) Going further back in time, we learn that classical music of Africa has had influence on the society. A prime example in this category is the Mande music of the early twentieth century that has been at the forefront of movements for social change. The growth of the Mande music was spurred on by the increasing friction between capital and labor within Africa. It is in this historical context that the Sundiata Epic was composed, not by individual effort, but by a whole generation of working class artists dedicated to the cause of equality and justice. Given the paternalistic, male-dominated and hierarchical nature of traditional societies in Africa, Mande music tried to bring about a radical change to this traditional arrangement. How this genre eventually lost its edge is explicated in the following passage: â€Å"Mande music, a fundamentally political and historical music if ever there was one, was itself transformed by these changes in Guinean society. Monad-like, it maintained the image of its aesthetic interiority while simultaneously reflecting, in highly mediated form, the furtive movement of Guinean society towards an increasingly rationalized, bureaucratic society organized around an abstract exchange-model of human relations. With the creation of the Ballets Africains and their subsequent nationalization following independence in 1958, the historical transformation of Guinean society migrated within musical production itself, and the ambiguous dialectic of Guinean modernization played itself out on the world’s stages as Mande music became increasingly an administered, bureaucratic state production.† (Nesbitt, 2001) In general, African music was subject to â€Å"bureaucratization and rationalization†, which took away some of its sting. Hence from its origins as the most liberal form of artistic expression and a torchbearer for African progress, the present state of music in Africa is a much deteriorated one. Also, since the technical and artistic aspects of any performance art cannot be separated, the rationalization of these musical forms is bound to affect its subsequent evolution. For example, â€Å"rationalization of Mande music is itself dialectical, no mere loss of an imaginary traditional wholeness in the face of encroaching Westernization† (Nesbitt, 2001). Many genres in African music exhibit this dialectic in all its complexity. What we see in case after case is the initial promise and later diversion of many forms of African music as mediums of progress and enlightenment. During its early days, it promised a society where its subjects are treated equally. But very soon, this promise met with the challenge of larger and more powerful political interests and was overwhelmed. Though African music was caught between these opposing forces, it still manages to transcend this contradiction. And that, in the final analysis, is how this refreshing genre need be viewed. To its credit, the post-colonial phase of African history had seen a reversal in this trend, which must come as good news for all music lovers. There is much in common between the two themes we have seen. They go on to prove that music has the power to transcend language barriers and political censorship. In the first case, many genres of African music have demonstrated time and again that irrespective of the origin of any particular musical tradition, they can still appeal to diverse and world-wide audiences. This achievement is as much a result of the inherent qualities of music as it is to the innovative style of the performers. Some analysts even place this fact from a very long historical perspective, for Africa was the cradle of human civilization. Moving on to the second theme, the forces wielding political power can be overwhelming anywhere. It is to the merit of African culture that its music had retained some semblance of a democratizing medium. The recent African history is a scar on human history as a whole. The people had endured famines, military dictatorships, abject poverty and epidemics. Time and again, the communal tension gives way in the form of mass genocide. Amid all this chaos, music might be the last thing on people’s mind. The critics of African music should make their judgments from this point of view. The conclusions will then show how resilient the African movement for social change and how intelligent the artists at the forefront of this movement. References: Agawu, Kofi. (Summer 2001), â€Å"Introduction.(music and language)(Editorial).† Research in African Literatures 32.2 : 3. Eyoh, Luke. (Summer 2001), â€Å"African Musical Rhythm and Poetic Imagination: A Phono Stylistic Interpretation of Clark-Bekederemo’s â€Å"Return of the Fishermen†.(John Pepper Clark-Bekederemo).† Research in African Literatures 32.2 : 105. Nesbitt, Nick., (Summer 2001), â€Å"African Music, Ideology and Utopia.(Critical Essay).† Research in African Literatures 32.2 (Summer 2001): 175. Ojaide, Tanure., (Summer 2001), â€Å"Poetry, Performance, and Art: Udje Dance Songs of Nigeria’s Urhobo People.† Research in African Literatures 32.2 : 44. The major cultural challenges facing a global enterprise is understanding and adapting to local business customs and norms. In the Real World Case we saw how business in Africa tends to go on at a leisurely pace – a practice that undermines the principles of efficiency and expediency that multi-national enterprises thrive on. Understanding cultural sensibilities and adapting to them requires an open-mind and a flexible management approach. This can prove quite challenging if the top management is too engrained in their B-school trained approach. Often government bureaucracy or red tape can hinder expedient project execution. Red-tape can thus be considered both a cultural and political issue. Another political issue is the state of development. As emerging economies are mostly from the Third World, the available infrastructure can be quite rudimentary. This is a geo-economic challenge, for a majority of the population might be IT illiterate, as reflected in minimal usage of .