Tuesday, January 28, 2020
Import and Export Essay Example for Free
Import and Export Essay Physical Exports: If the goods physically go out of the country or services are rendered outside the country then it is called as physical export. Deemed Exports: Where the goods do not go out of the country physically they can be termed as deemed exports. This will be subject to certain conditions as prescribed by the DGFT. Under Deemed Exports, the goods may be supplied to the manufacturer exporter who ultimately export a finished product of which this supply forms a part and ultimately go out of the country. E.g.à Supply of fabrics to the garment exporter who exports the garments made out of the said fabric. The government may announce from time to time the types of supplies that may be considered as deemed export. The Foreign Trade Policy gives the list of supplies considered under the Deemed Export Category. The policies and procedures are different for Physical Exports and Deemed Exports as also the benefits available. In a nutshell, Deemed Exports do not enjoy all the benefits that are available under Physical Export. The Foreign Trade defines exports as taking out of India any goods by land, sea, air. Although the act does not term them as ââ¬Å"Physical Exportsâ⬠, we have to put phrase to distinguish it from ââ¬Å"Deemed Exportsâ⬠which is sales in India but considered as exports for limited purpose. Types of Exporters: Exporters can be basically classified into two groupsManufacturer Exporter: As the exporter has the facility to manufacturer the product he intends to export and hence he exports the products manufactured by him. Merchant Exporter: An exporter who does not have the facility to manufacture an item. But, he procures the same from other manufacturers or from the market and exports the same. An exporter can be both a manufacturer exporter as well as a merchant exporter, he can export product manufactured by him or he can export items bought from the market. Once it is decided to export, it is mandatory on your part to follow certain procedures, rules and regulations as prescribed by various regulatory authorities such as DGFT, RBI, and Customs. These procedures, rules and regulations are laid down in the Exim Policy 2004-09, Exchange Control Manual, Customs Act etc. Accordingly Export documents are required to be prepared keeping in view of the requirement of the foreign buyers and our regulatory authorities. INCOTERMS 2013 What Incoterms Rules Are 11 terms of shipment and delivery provided by the International Chamber of Commerce for use in contracts for the business-to-business sales/purchases of tangible, portable goods, for implementation 1/1/11. Legacy to a long tradition of international use since 1936. Written to reflect rather than dictate trade practice. Always abbreviated by a three character English language acronym. Always accompanied by a geographic place the more precise the better. Updated to reflect current trade practice Used exclusively in sales/purchase contracts (weââ¬â¢ll call these ââ¬Å"sales contractsâ⬠). Increasingly considered as a replacement for the former Uniform Commercial Code shipment and delivery terms (UCCà §2-319 through à §2-324) What Incoterms Rules Arenââ¬â¢t Law. They must be specified in order to apply. All inclusive cannot address such issues as customary operations of carriers, ports, trades, government regulations, etc. What Incoterms Rules Do Divide costs, risks and responsibilities between sellers and buyers. ï⠷ Guide one or the other party into subsidiary contracts required to fulfill designated tasks such as contracts of carriage and contracts of insurance. What Incoterms Rules Donââ¬â¢t Do Address passage of title. Address recognition of revenue. Address remedies for breach of contract. Address more than one contract. (drop shipments) Refer to ââ¬Å"shipââ¬â¢s railâ⬠which changes the delivery point for FOB, CFR, CIF. Incotermsà ® is a registered trademark of the International Chamber of Commerce, registered in several countries and used with permission. Definitions Delivery: indicates where the risk of loss passes from seller to buyer. Shipment contract a type of sales/purchase contract under which the sellerââ¬â¢s responsibility ends when the contract goods have been handed over to a carrier (i.e., the seller delivers by shipping). EXW, FCA, FAS, FOB,à CPT, CIP, CFR and CIF Incoterms rules are used in shipment contracts. Arrival contract: a type of sales/purchase contract under which the sellerââ¬â¢s responsibility ends when the goods have arrived at the agreed place (i.e., the seller delivers when goods arrive). DAT, DAP and DDP Incotermsà ® rules are used in arrival contracts. Liner terms: carrier loads and unloads vessel (used with waterborne transport). Ex Works (EXW) + Named Place (place where the shipment originates usually the sellerââ¬â¢s premises) Breakdown:à Seller: have goods available when promised and packaged to the extent known or agreed. Buyer: everything else (pre-carriage, export clearance, main carriage, import clearance, on-carriage) Free Carrier (FCA) + Named Place (either place where shipment originates usually the sellerââ¬â¢s premises or another place on the sellerââ¬â¢s side.) Breakdown: A) When accompanied by the place where the shipment originates Seller: have goods available when promised, packaged to the extent known or agreed, load collecting vehicle, export clearance. Buyer: everything else (pre-carriage, main carriage, import clearance, on-carriage) B) When accompanied by another place on the sellerââ¬â¢s side Seller: have goods available when promised, packaged to the extent known or agreed, load delivering vehicle, pre-carriage, export clearance. Buyer: everything else (unload delivering vehicle, main carriage, import clearance, on-carriage) Carriage Paid To (CPT) + Named Place (on the buyerââ¬â¢s side) Breakdown: Seller: deliver the goods appropriately packaged to the carrier for transportation to the named place of destination and pay all transport costs thereto. (The seller delivers at the first carrier unless specified otherwise in the sales contract.), export clearance. Buyer: unloading, import clearance, on carriage Carriage And Insurance Paid To (CIP) + Named Place (on the buyerââ¬â¢s side) Breakdown: Seller: as with CPT except seller must also provide at least minimum cover insurance in such a manner that the buyer can claim directly from the insurer Buyer: unloading, import clearance, on carriage Delivered At Terminal (DAT) + Named Place (terminal on buyerââ¬â¢s side) Breakdown: Seller: export clearance, deliver the goods appropriately packaged and unloaded at the named destination terminal and pay all transport costs thereto. Buyer: import clearance, on carriage Delivered At Place (DAP) + Named Place (on the buyerââ¬â¢s side) Breakdown: Seller: export clearance, deliver the goods appropriately packaged at the named destination and pay all transport costs thereto. Buyer: unloading, import clearance, on carriage Delivered Duty Paid (DDP) + Named Place (on the buyerââ¬â¢s side) Breakdown: Seller: export clearance, deliver the goods appropriately packaged and cleared for import at the named destination and pay all transport costs thereto. Buyer: unloading, on carriage Free Alongside Ship (FAS) + Named Place (alongside a vessel at port on the sellerââ¬â¢s side) Breakdown: Seller delivers goods appropriately export packed alongside the buyer-designated vessel at the port on the sellerââ¬â¢s side, export clearance. Buyer: everything else (vessel loading, main carriage, import clearance, on carriage) Free On Board (FOB) + Named Place (loaded on a vessel at a port on the sellerââ¬â¢s side) Breakdown: Seller delivers goods appropriately export packed on board the buyer-designated vessel at the port on the sellerââ¬â¢s side, export clearance. Buyer: everything else (main carriage, import clearance, on carriage) Cost And Freight (CFR) + Named Place (a port on the buyerââ¬â¢s side) Breakdown: Seller delivers goods appropriately export packed on board the seller-designated vessel at the port on the sellerââ¬â¢s side and pays transportation costs to the agreed port on the buyerââ¬â¢s side, export clearance. Buyer: everything else (vessel unloading import clearance, on carriage) Cost Insurance And Freight (CIF) + Named Place (a port on the buyerââ¬â¢s side) Breakdown: Seller: as with CFR except seller must also provide at least minimum cover insurance in such a manner that the buyer can claim directly from the insurer Buyer: everything else (vessel unloading import clearance, on carriage) CASE STUDY: You are the exporter. Your factory is situated 100 km from the port. Products can be moved by rail to port for loading, port facilities are good. Insurance is easily arranged. Your country is stable. Ships are available for shipment. What delivery terms would you suggest for sales of your product for the following countries. Country A: Good infrastructure Efficient inland transportation Known for labor dispute Country B: Excellent inland transportation Port congestion from 10 to 90 days Country C: Good port facilities Efficient inland transportation Buyer not reliable Country D: None of the above disadvantages Country is stable Buyer is reliable SHIPPING DOCUMENTS SELLER Invoice: includes value of the cargo, details related to payment, customs duties, insurance claims, declaration of permits and L/C negotiations Types of invoices: â⬠¢Ã Commercial invoice â⬠¢Ã Proforma invoice â⬠¢Ã Consular invoice â⬠¢Ã Customs invoice â⬠¢Ã Non-commercial value invoice Packing list: This statement gives the packing details of the goods in prescribed format. It is very useful document for customs at the time of examination and warehouse keeper of the buyer to maintain a record of inventory and to effect delivery. Essential contents: â⬠¢Ã Description â⬠¢Ã Measurement â⬠¢Ã Quantity Certificate of origin: The certificate issued by local chamber of commerce indicates that the goods which are being exported are actually manufactures in a specific country mentioned therein. It is sent by the exporter to the importer and is useful for clearance of goods from the customs authority of importing country. CARRIERS Bill of Lading (B/L): The document issued by shipping company acknowledging the receipt of goods mentioned in the bill for shipment on board or vessel. The B/L is the legal document to be referred in case of any dispute over the shipment. B/L can be a negotiable document. It contains: â⬠¢Ã The shipping companys name and address â⬠¢Ã The consignees name and address â⬠¢Ã The port of loading and port of discharge â⬠¢Ã Shipping marks and particulars â⬠¢Ã Number of packages and goods â⬠¢Ã Gross weight and net weight â⬠¢Ã Freight details and name of the vessel â⬠¢Ã Signature of the shipping companys agentà Common types of B/L â⬠¢Ã Cleanà dirtyà stale â⬠¢Ã Through/Tran-shipment â⬠¢Ã Combine transport â⬠¢Ã Master â⬠¢Ã House Airway Bill: The receipt issued by Airlines Company or its agent for carriageà of goods is a contract between the owner of the goods and the carrier. It is a proof of receipt/booking, does not specify loading. Buyer Shipping guarantee (if necessary): Shipping Guarantee is given by the buyer in support of clearing cargo with put B/L. It also protects the carrier against any fraud and indemnify against any claims. CARGO INSURANCE Cargo insurance is the document obtained from the freight forwarder used to assure the consignee that insurance will cover the loss of damage to the cargo during transit. Reasons for Insurance: Protection against risk Prevent financial loss Requirement by bank e.g. L/C term Selling on certain term e.g. CIF Carrier limited liability Reduced business anxiety Documents necessary for claim: Companys cover letter Original policy Shipping invoice Packing list Original B/L or AWB Survey report Landing Account (unloading/discharge report) PAYMENT MODES: Advance Credit account Consignment sale Documentary collection 1. Document Against Payment (D/P): Supplier ship goods and forward bill of exchange to buyers bank through his own bank. No credit involved and buyer obtain title of goods after payment. 2. Document Against Acceptance (D/A): Supplier ship goods and forward bill of exchange to buyers bank through his own bank. Credit period involved and buyer obtain title of goods before payment. Letter of credit (L/C)à It is the letter of undertaking by importers bank to pay overseas exporter against exporters shipping document. Shipping document must strictly adhere to the terms and conditions of the L/C. L/C Procedures: Sales contract between seller and buyer Buyer open L/C with the issuing bank Issuing bank sends L/C to advising bank Advising bank sends L/C to seller Seller ship cargo Seller presents documents to negotiation bank for payment Negotiating bank checks documents and forward to issuing bank Issuing bank checks and pay to negotiating bank Negotiating bank pays to Seller Buyer pays issuing bank Issuing bank releases shipping documents to buyer Buyer uses issuing documents to clear cargo Types of L/C: Revocable Irrevocable 1. Confirmed 2. unconfirmed Red clause Revolving Transferable Back to back Advantages Secure Financial assistance Bank control and hold title to goods Seller receives payment before buyer receives goods Disadvantage Over reliance on shipping documentation No physical inspection of goods Bank not familiar with shipping practices Subject to fraud Very costly ADVANTAGES OF EXPOT BUSINESS Creating goodwill between nations with divergent interests. Exchange of goods unavailable overseas Enhance domestic competitiveness Increase sales and profits Gain global market share Exploit corporate technology and know-how Extend sales potential of existing product Stabilize seasonal market fluctuations Enhance potential for corporate expansion Sell excess production capacity Gain information about foreign competition CHALLENGES IN EXPOT BUSINESS Political and commercial risk Compliance to foreign regulations and standards cultural and language differences Non payment by foreign buyer Currency exchange rates Damage to goods in transit intellectual property rights
Monday, January 20, 2020
Essay --
Sexual Abuse according to the Mississippi Department of Human services (Services, 2009)is any inappropriate touching by a friend, family member, anyone having on-going contact and/or a stranger. Inappropriate touching could include touching a child in their genital area. Penetrating a child vaginal or orally. Allowing a child to view pornography or perform it. An adult selling a child into prostitution for money, drugs. Have a child engage in oral sex acts. Having an adult masturbating and/or having sexual intercourse in front of a child. Older youth or adults may force a middle childhood child into participating in these acts by threatening them, or people they care about such as their parents (Services, 2009). According to Gateway, Long-Term Consequences of Child Abuse and Neglect,( 2009) not all children that are victims of sexual assault will have behavior problems or difficulties. The victims that do have difficulties coping with the sexual assault are often are emotionally and traumatized by the person who has abused them. There can be both short and long-term effects, which may result from such abuse, including intense shame, low self-esteem, grief, anger, depression, anxiety. They could show signs of mistrust of adults, feelings of anger and hostility, and difficulties in getting along with peers. Younger children may have sleep difficulties, loss of appetite, and generalized fearfulness and anxiety. Abused girls often enter into unhealthy relationships and many become promiscuous. Additionally, if the abuse occurred in middle childhood, ages 6-12, the victim may develop false memories that the abuse ever occurred; be in denial; or be unaware that the type of experience was determin ed to be sexual abuse. According to Mc... ...munities are less than in the larger communities so it is best when in practice to have a list of available resources ready for the needs of the clients. Clients are going to have trust issues and some of the family members could have trust issues especially if the abuser is a trusted family member. When in practice is important to remember this is a traumatic event in their family. Some clients may need more help from the worker than others may. When in practice, if working with a child in the middle childhood, it is essential of the patience and working with that client on their cognitive development. Remember their developmental stages to work on even with this if the victim is developmentally delayed make sure to work on the developmental stage there are cognitively not numerically. Always when preparing to work with clients to work with them on their level.
Sunday, January 12, 2020
The Need for Computer Education and Access
The need for computer education and access is not a luxury anymore: itâ⬠s a necessity. People from all lifestyles can benefit from the Internet. Recently a local agency was giving a grant expand public access to computer networking. The next question would be is where to place the computers outside of school. Any lifestyle still allows people to have access to the internet. For example mentioned in the articles. A homeless person was able to make her own web page. Which resulted in a job with a good company therefore she was able to get her life back on track. The internet is now considered a necessity because present job skills require familiarity with the internet. According to the article â⬠access to the internet is an important part of civic life as parks, public transit, libraries, and cultural centersâ⬠. Another reason the internet is a necessity is community assets. Some examples are crime-fighting efforts within the community, accessibility to investigate crimnial active when buying real estate. According to the chart 10 Community Networks, some networks have been place throughout the Eastern part of the U.S. Accessibility has been made possible for recycling programs for the disabled, low-income neighborhoods, and participates in public web markets. Having public access to the people has had many positive impacts on the society as a whole. Itâ⬠s helped lifestyles, itâ⬠s become a necessity and accessibility had been made possible. The Internet provides information to everyone.
Saturday, January 4, 2020
Military Bearing, Respect and Discipline - 1989 Words
MILITARY BEARING, DISCIPLINE AND RESPECT The United States Army is structured on several values and principles that it upholds, among these are military bearing, discipline and respect. These principles represents what the organization strongly believes in and governs the most basic customs and courtesies that all its members should abide by, otherwise legal repercussion and punishment is enforced that could ultimately result in separation from the organization. According to Field Manual 6-22, ââ¬Å"Military Bearing is defined as having or projecting a commanding presence and a professional image of authorityâ⬠. One is to observe a sense of calmness even in the most stressful situations, leaders of the United States Army should maintainâ⬠¦show more contentâ⬠¦The fear of punishment is the basis for learning fast and what one should or should not do. It may be a little harsh in the eyes of civilians but in the military, this is the only way. How is one supposed to fol low what is taught if there is no fear of punishment and reprisal for disobedience. Training, retraining and punishment until perfection is achieved is military discipline. The reason for this goes back to battlefield and combat conditions once again. It is through military discipline that wars fought could be won or essentially save thousands of lives. Military discipline is taught and learned with precision because these lessons are things that one should always remember and one mistake could greatly impact a mission or change oneââ¬â¢s life. A good example of this is soldiers who are not actively engaged in firing should always switch their weapons on safe, they teach you and remind you and instill on you that these procedure needs to be followed at all times. The reason why, if you accidentally pulled the trigger and is aimed at yourself or a comrade, then you could potentially kill yourself or someone else thus lessening the combat fire power and ultimately affecting t he mission. Military discipline teaches one on making these essential lessons to be learned as if it is second nature to you. One has military discipline when you obey orders, follow procedures and continue the mission even if none of your superior is over your head telling youShow MoreRelatedCorrective Essay: Military Bearing and Respect857 Words à |à 4 PagesAccording to Field Manual 6-22, ââ¬Å"Military Bearing is defined as having or projecting a commanding presence and a professional image of authorityâ⬠. The United States Army is structured on several values and principles that it upholds, among these are military bearing, discipline and respect. Leaders should be able to make these big decisions with all his confidence projecting out with his military bearing. 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The Three General Orders of a Soldier, The articles of UCMJ, as well as our own Sailors Creed illustrates how a military service member should conduct himself or herself on a daily basis, on and off duty. Dependability is a major aspect of military bearing. Without dependability, one can neither perform properly in theRead MoreThe Military s Customs And Courtesies1503 Words à |à 7 PagesThe military has an extremely copious amount of traditions and methods of conducting its activity. The older ones around are undoubtedly the militaryââ¬â¢s rules, and regulations on custom and courtesies. The following RBI will serve to describe the importance and significance behind the militaryââ¬â¢s customs and courtesies. These traditions are f undamental to military life. The seven army values are also a large aspect of where military behavior and practices stems from. The customs and courtesies we abideRead MoreSoldier and Appearance Military Appearance Essay634 Words à |à 3 PagesWords 5 Pages Always Maintain Good Military Appearance Military Appearance In this paper I will discuss the importance of why a NCO or Drill Sergeant should maintain proper military appearance and why it is important. The NCOââ¬â¢s Creed first states that ââ¬Å"no one is more professional than Iâ⬠, so I am sure that means more than just appearance. It Premium 1553 Words 7 Pages Appearance Is a Very Important and Highly Regarded Concept in the Military. Appearance is a very important andRead MoreMilitary Bearing in Context of the US Navy663 Words à |à 3 PagesNavy Military Bearing Military bearing is something that applies to all branches of the United States Navy but it manifests itself a little differently depending on the branch in question. 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Thursday, December 26, 2019
Quotes From Great Writers About the Month of April
April is a month of transition. It arrives when winter has just ended and spring is beginning, symbolizing a period of rebirth. With this roundup of quotes about April, learn how writers from William Shakespeare to Mark Twain viewed this key month of the year. The Nature of April Many poets and writers have focused on the natural beauty present in Aprilââ¬âbirds singing, rainbows, and the first flowers of spring. A gush of bird-song, a patter of dew, A cloud, and a rainbows warning, Suddenly sunshine and perfect blueââ¬âAn April day in the morning.à - Harriet Prescott Spofford, April Again the blackbirds sings; the streams / Wake, laughing, from their winter dreams, / And tremble in the April showers / The tassels of the maple flowers.à - John Greenleaf Whittier, The Singer April comes like an idiot, babbling and stewing flowers.à - Edna St. Vincent Millay Now the noisy winds are still; / Aprils coming up the hill! / All the spring is in her train, / Led by shining ranks of rain; / Pit, pat, patter, clatter, / Sudden sun and clatter patter! . . . / All things ready with a will, / Aprils coming up the hill!à - Mary Mapes Dodge, Now the Noisy Winds Are Still Sweet April showers / Do spring May flowers.à - Thomas Tusser When April winds / Grew soft, the maple burst into a flush / Of scarlet flowers. / The tulip tree, high up, / Opened, in airs of June, her multitude / Of golden chalices to humming birds / And silken-wingd insects of the sky.à - William Cullen Bryant, The Fountain A Month of Symbolism For many writers, April symbolizes youth, newness, and promise. However, for some poets (such as T.S. Eliot), April also stirs up memories and prompts reminiscences of the past. April... hath put a spirit of youth in everything.à - William Shakespeare April is the cruelest month, breeding / Lilacs out of the dead land, mixing / Memory and desire, stirring / Dull roots with spring rain.à - T.S. Eliot, The Waste Land April is a promise that May is bound to keep.à - Hal Borland April prepares her green traffic light and the world thinks Go.à - Christopher Morley, John Mistletoe April Showers as Tearsà Some poets and writers have described April rains as tears, symbolizing the passing of time and the changing of the seasons. Every tear is answered by a blossom, / Every sigh with songs and laughter blent, / April-blooms upon the breezes toss them. / April knows her own, and is content.- Susan Coolidge (Sarah Chauncey Woolsey), April For April sobs while these are so glad / April weeps while these are so gay,ââ¬â / Weeps like a tired child who had, / Playing with flowers, lost its way.- Helen Hunt Jackson, Versesââ¬âApril Old April wanes, and her last dewy morn / Her death-bed steeps in tears; to hail the May / New blooming blossoms neath the sun are born, / And all poor Aprils charms are swept away.à - John Clare, The Last of April Sweet Aprils tears, Dead on the hem of May.à - Alexander Smith, A Life Drama A Period of Joy and Promise For many poets and writers, April symbolizes renewal and rebirth. Our spring has come at last with the soft laughter of April suns and shadow of April showers.à - Byron Caldwell Smith Sweet April-timeââ¬âO cruel April-time! / Year after year returning, with a brow / Of promise, and red lips with longing paled, / And backward-hidden hands that clutch the joys / Of vanished springs, like flowers.à - Mrs. Craik (Dinah Maria Mulock), April The April winds are magical, / And thrill our tuneful frames; / The garden-walks are passional / To bachelors and dames.à - Ralph Waldo Emerson, April The children with the streamlets sing, / When April stops at last her weeping; / And every happy growing thing / Laughs like a babe just roused from sleeping.à - Lucy Larcom, The Sister Months April 1. This is the day upon which we are reminded of what we are on the other three hundred and sixty-four.The first of April is the day we remember what we are the other 364 days of the year.à - Mark Twain The sun was warm but the wind was chill. / You know how it is with an April day. / When the sun is out and the wind is still, / Youre one month on in the middle of May. - Robert Frost, Two Tramps in Mud Time
Wednesday, December 18, 2019
Essay on PSYCH 655 Week 6 Individual - 1264 Words
Clinical Assessment in Health Centers Heather L. Bienkowski PSCYH 655 March 23, 2015 Professor Karen Hoeve Clinical Assessment in Health Centers Clinical assessments have their place in almost every facet of the psychological and educational realms. I have been tracking down and examining what the most important aspects of assessment are that come into play in regard to drug and substance abuse, custody battles, as well as the importance the role of adhering to the ethical standards of utilizing culturally informed assessments. Clinical assessments within mental health centers are carry great importance in the identifying underlying behavioral problems, diagnosis, and treatment of patients. Behind every assessment is a clinician whoâ⬠¦show more contentâ⬠¦Through the interpretation of both verbal and nonverbal language, as well as the specific client complaints, clinicians can pinpoint important markers within behavior and can generate an understanding of their patient and determine the type of treatment that would be best for their client. In all psychological and biological assessment, the use of culturally attuned a ssessments is top priority. ââ¬Å"We may define culturally informed psychological assessment as an approach to evaluation that is keenly perceptive of and responsive to issues of acculturation, values, identity, worldview, language, and other culture-related variables as they may impact the evaluation process or the interpretation of resulting dataâ⬠(Cohen, Swerdlik, Sturman, 2013). Through this process key individuals contribute to the understanding of the client including family, friends, and coworkers input and information. Through the use of translators and other cultural affiliates clinicians are able to demonstrate a clearer understanding, a culturally applicable assessment, and ensure that the client understands the ins and outs of the assessment process. One important aspect of the implementation of the ââ¬Å"one size fits all approachâ⬠to culturally attuned treatment and care in our mental health facilities (Cohen, Swerdlik, Sturman, 2013). Assessment and cl inical evaluations should not be a cookie cutter experience. The amount of patients that are
Tuesday, December 10, 2019
Oorganizational Culture of Toyota Samples â⬠MyAssignmenthelp.com
Question: Discuss about the Oorganizational Culture of Toyota. Answer: Introduction Organizational culture defines the system of shared values, assumptions and beliefs, which guides the behavior of the employees in an organization (Hogan and Coote 2014). This study will describe the organizational culture of Toyota, which is a popular Japanese multinational automobile manufacturer. Moreover, the study will critically compare the organizational culture of Toyota between its home country Japan and global market Australia. Moreover, based on the critical comparison, the study will also provide suitable recommendation for Toyota towards better organizational success. Comparison of Organizational Culture and Leadership between Japan and Australia: Communication and Shared Value As per Hofsetede Cultural framework, organizational cultural is largely dependent on the power equality or inequality among the organizational members. According to Yamaguchi (2013), Toyota follows equal power distribution in Japan, because of the social norms of the country. Moreover, lower level employees of the organization easily and freely communicate their issues and concern with the higher-level employees. Furthermore, Toyota has a shared value organizational culture at Japan. Moreover, the managers of the organization always share important information with the employees and take their concerns in making organizational decision. On the other hand, Wiewiora et al. (2013) opined that Toyota has unequal power distribution in Australia among the organizational members. The managers just pass on their orders and the employees are just to follow the strict orders of the managers for completing their task. It is something de-motivating to the employees in Australian employees of Toy ota. Leadership Control As per Charles Handys organizational culture theory, there are four types of organizational culture based on the interaction level of the employees with among each other as well as upper management. Giorgi et al. (2013) pointed out that Toyota follows role culture in the workplace of Japan, where every employee is delegated with certain roles and responsibilities based on their specialization, interest and educational qualification. Moreover, the employees have right to take the ownership of their job roles, which is quite encouraging for them. Leaders are just to assist the employees in such organizational culture. On the other hand, OReilly et al. (2014) opined that Toyota follows power culture in the workplace of Australia. In such culture, the employees do not right to take the ownership of their job roles. Power remains limited to certain upper class managers and the employees are to follow the strict instructions of leaders for completing their jobs. Moreover, such organization al culture often undervalues the employees at their workplace. Organizational Structure Organizational culture defines the typical hierarchical arrangement of communication, line of authority and rights and duties within an organization. According to Huff, Song and Gresch (2014), Toyota follows flat organizational structure in the workplace of Japan. In such workplace, there are few levels of middle level managers and the employees can easily communicate with their direct upper level managers. Therefore, communication flow in such workplace culture of free and issues are resolved immediately. On the other hand, Harrison and Baird (2015) opined that Toyota follows functional organizational structure in the workplace of Australia. In such organizational structure, there are different types of functional heads based on the departments. The employees are to work under individual functional heads depending on their own specialization and department. Moreover, the coordination and communication among the organizational members are restricted by having separate department work ing separately. Openness to Ideas As per Hofstedecultural dimension framework, organizational ate open up to ideas and thoughts depending upon their degree of long-term orientation or short-term orientation. Leung and Morris (2015) stated that themanagement of Toyota in Japan is highly long-term oriented for making organizational decision. Moreover, the managers are always open up to new and innovative ideas and thoughts for fostering organizational innovation. On the other hand, Wiewiora et al. (2013) opined that themanagement of Toyota in Australia is more focused on short-term achievements. Moreover, the managers are not much open up to innovative idea and thoughts, which limits organizational innovation. Existence of Teamwork According to Yamaguchi (2013), Japanese management of Toyota always believes in individual contribution of the employees in whole group or within team. Moreover, organization culture of Toyota in Japan is mostly relied on the effort of teamwork towards getting organizational success. On the other hand, OReilly et al. (2014) the management of Toyota in Australia is more focused on individual achievement towards achieving organizational goals. Moreover, the organizational culture of Toyota in Australia is very individualized. It often increases the complexity level of the organization without having any helping hand around the employees having individualistic culture. Diversity in Workplace As per the third level (Assumed value) of Edgar Schein organizational culture theory, organizational culture is shaped depending on degree of equality among the male and female employees in an organization. According to Huff, Song and Gresch (2014), the organizational culture of Toyota in Japan in relied on equal value of male and female employees. Such organizational culture enhances the value of female employees and use female talent in some specific areas for achieving organizational success. On the other hand, Harrison and Baird (2015) organizational culture of Toyota in Australia is mostly relied on late sitting, where male employees dominate female employees. Moreover, female employees are undervalued in such organizational culture. Recommendation Based on the critical comparison of Toyotas organizational culture between Japan and Australia, it can be said that Australian management of Toyota should improve their organizational culture for better achieving organizational success. Moreover, Toyota should be relied on equal power distribution within the workplace. The managers of the organization should share important organizational information with the employees equally and take their concerns for making organizational decisions. On the other hand, the management of Toyota in Australia should have long-term orientation and openness to innovative ideas, which will foster organizational innovation. Toyota should also rely on teamwork approach for achieving organizational success through having les complexity level among the employees. Conclusion While concluding the study, it can be said that the organizational culture of Toyota in Japan and Australia is quite different from each other. The organizational structure of Japan is flat and communication flow is direct from lower level employees to upper level management. On the other hand, Toyota follows functional organizational structure in Australia, where there is indirect communication flow through different functional heads. Furthermore, Toyota follows teamwork in Japan towards achieving organizational success. However, Toyota follows individual achievement in Australia for achieving organizational success, which often enhances complexity level of the employees. Therefore, Toyota should immediately opt for teamwork for lowering the complexity level of the employees in achieving organizational success. Referencess Giorgi, G., Ando, M., Arenas, A., Shoss, M.K. and Leon-Perez, J.M., 2013. Exploring personal and organizational determinants of workplace bullying and its prevalence in a Japanese sample.Psychology of violence,3(2), p.185. Harrison, G.L. and Baird, K.M., 2015. The organizational culture of public sector organizations in Australia.Australian Journal of Management,40(4), pp.613-629. Hogan, S.J. and Coote, L.V., 2014. Organizational culture, innovation, and performance: A test of Schein's model.Journal of Business Research,67(8), pp.1609-1621. Huff, K.C., Song, P. and Gresch, E.B., 2014. Cultural intelligence, personality, and cross-cultural adjustment: A study of expatriates in Japan.International Journal of Intercultural Relations,38, pp.151-157. Leung, K. and Morris, M.W., 2015. Values, schemas, and norms in the culturebehavior nexus: A situated dynamics framework.Journal of International Business Studies,46(9), pp.1028-1050. OReilly III, C.A., Caldwell, D.F., Chatman, J.A. and Doerr, B., 2014. The promise and problems of organizational culture: CEO personality, culture, and firm performance.Group Organization Management,39(6), pp.595-625. Wiewiora, A., Trigunarsyah, B., Murphy, G. and Coffey, V., 2013. Organizational culture and willingness to share knowledge: A competing values perspective in Australian context.International Journal of Project Management,31(8), pp.1163-1174. Yamaguchi, I., 2013. 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