The Tradition in Octavia E. Butler´s Parable of the Sower...

In Octavia E. Butler’s novel â€Å"Parable of the Sower†, the community was entirely collapsed, and almost everywhere was chaos and out of control. It was obviously in a dark period. The main character, Lauren used to live in the walled community; it was the only small safe place for people tried to maintain a normal life. Because the neighborhood provided a temporary safety, people were willing to stay for education and work even if the walled community had been getting crowded already. To compare and contrast Lauren’s community, it was huge but absolutely chaos and poor outside. People from outside were uneducated, and the government was totally corrupt so that people would just steal, rob and even kill someone in order to survive if they†¦show more content†¦Everyone had equal rights to learn any skills to develop and create a new better life; however, getting education became more and more difficult for many people. According to Kim Clark’s article â€Å"College Tuition, Other Costs Climb Again This Year†, he explained that a lot of students could not afford the tuition because it kept growing. For example, â€Å"Public unive rsity tuition and fees alone rose 4.8% to $8,655. In addition, higher dorm, cafeteria, books and other expenses added significantly to the overall increase† (Clark). Tuition had accounted for about half of that increase, which meant that many students had to pay extra money if they continued to go to school. In fact, not many people could accept this high cost. Especially in the public universities, more than half of the students were living in low-income families (Clark). As a result of that, tuition rising would only affect this huge particular group of students. If these low-income students could not afford to pay school fees, they preferred to drop out of school. Accordingly, more than half of the public university students would lose their rights to get education, which showed that people who would be able to get education become fewer. As people in the walled community, only Lauren and others could read and write, and these few educated people could not improve anything. Even the whole walled neighborhood was eventually destroyed by people who did not get an education. So theShow MoreRelatedLiterary Criticism : The Free Encyclopedia 7351 Words   |  30 Pagesnovel is sometimes used interchangeably with Bildungsroman, but its use is usually wider and less technical. The birth of the Bildungsroman is normally dated to the publication of Wilhelm Meister s Apprenticeship by Johann Wolfgang Goethe in 1795–96,[8] or, sometimes, to Christoph Martin Wieland s Geschichte des Agathon of 1767.[9] Although the Bildungsroman arose in Germany, it has had extensive influence first in Europe and later throughout the world. Thomas Carlyle translated Goethe’s novel

Nature And Landscape Allen Carlson - 993 Words

In Nature Landscape: An Introduction to Environmental Aesthetics, Allen Carlson proposes that scientific knowledge can enhance our aesthetic appreciation of the natural world. He draws a connection between technical know-how used in the context of natural landscapes and art history or criticism in the context of conventional art forms. In either case, the viewer would find relatively more meaningful experiences of aesthetic appreciation than if one looked at a painting or landscape without any prior knowledge about it. Carlson endorses this point within his larger Natural Environmental Model, which asserts that though the environment is not entirely of our creation, it does not mean that we have to approach it without any prior understanding. Though I agree with Carlson that some scientific knowledge can be helpful in pursuit of meaningful aesthetic experiences, I disagree that understanding what things are made of or how they come to be solely contributes to higher aesthetics. His argument implies that only professionals can understand nature at its highest aesthetic experiences. Those who can distinguish between lower aesthetic values and higher aesthetic values are not just experts in their respective fields. People without a rigorous background in the relevant fields that they are viewing can have objectively better aesthetic experiences than others. This has roots in formalism, or the belief that there are certain aesthetic experiences that viewers can share based onShow MoreRelatedDescriptive Essay : A Beautiful Fascination 2317 Words   |  10 Pagesaesthetically pleasing to the person as well. In addition to this definition we shall also define environmental aesthetics. 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These standard course cartridges contain the Instructor’s Manual, TestGen, Instructor PowerPointsRead MoreMarketing Management130471 Words   |  522 Pagesexcept the product to be safe To expect the product to essentially match how the seller represented it To receive adequate information about the product It is in the best interest of marketers to understand the level of consumer standards and the nature of consumer perceptions, as well as what is required to foster realism and accuracy among consumers. Marketing and the Natural Environment Another significant area of social concern is the environment. Marketing is ultimately dependent on theRead MoreStrategic Human Resource Management View.Pdf Uploaded Successfully133347 Words   |  534 Pagesworkers who have received this training.) Like general training, specific training can be obtained through formal programs. It also can be obtained through on-the-job experience, as much of what employees learn on the job tends to be of a specific nature. Employees who receive specific training from an employer receive a lower wage after training than their productivity would warrant because no other employers have use for these specific skills.13 Thus, it is likely that the employer will have investedRead MoreProject Managment Case Studies214937 Words   |  860 PagesFoods 216 Government Project Management 220 Falls Engineering 222 White Manufacturing 227 Martig Construction Company 229 Mohawk National Bank 231 5 NEGOTIATING FOR RESOURCES 235 Ducor Chemical 237 American Electronics International The Carlson Project 245 241 Contents vii 247 6 PROJECT ESTIMATING Capital Industries 249 Polyproducts Incorporated 251 Small Project Cost Estimating at Percy Company Cory Electric 259 Camden Construction Corporation 263 7 PROJECT PLANNING

Australian Taxation Appropriate Tax Treatment

Question: Describe about the Australian Taxation for Appropriate Tax Treatment. Answer: 1. Hilary, a famous mountain climber is approached by The Daily Terror, a local newspaper with the proposal of writing her story for which the newspaper would pay a consideration of $ 10,000 to her which she gladly accepted. She completed the story without any external help and derived the promised consideration by transferring all rights and interests. Further, she goes on to derive additional payments of $ 5,000 and $ 2,000 from the sale of the manuscript and the expedition photos respectively. In order to determine, the appropriate tax treatment of the above payments, consideration needs to be given to the Brent vs Federal Commissioner of Taxation(1971) 125 CLR case. The relevant fact in this case was that there was a contract where the appellant was to derive payments by sharing details about her marital life which was valuable as her husband was involve in a high profile robbery. In this case, there was an issue with regards to the payment being derived from transfer of information or earned through the process of interviewing (Barkoczy, 2013). The court opined the receipts would be capital as the payment derived by the appellant was for the divulged information and its copyright while the activity of narration was a mere mechanism to bring about the transfer from seller to the buyer (Coleman, 2011). The given case needs to be viewed in the light of the above arguments. It is apparent that Hilary has professional skills pertaining to only mountain climbing and not writing or photography. Hence, the offer of $ 10,000 by a newspaper to Hilary with no writing experience make sense only when viewed in the light that the intention was to obtain private information about Hilarys life and to copyright the same. Thus, indulgence in writing of story was a mere means to communicate the details about the personal life. Thus, the $ 10,000 derived from the newspaper is actually on account of copyrighted information about her personal life and hence the proceeds would be capital and not accessed. Similarly, with regards of manuscript and photographs clicked during expedition, their commercial value is not on account of Hilarys skills with regards to performance of writing or clicking photographs but rather due to the subject which deals with a famous personality Hilary. Thus, these are assets (just like collectibles associated with Hillary and her life), and thus on sale, capital receipts would be obtained which would be non-assessable (CCH, 2013). Intent self-satisfaction and not profit If Hilary writes the story owing to derive only personal satisfaction and no commercial gains, then also there would not be any change in the tax treatment from the above case. This can be concluded as the essential asset which eventually would be sold is the information about her personal life which is a capital asset. Also, since there is no profit intention involved, hence writing would merely be a hobby which she would be indulging for her pleasure. Hence, the proceeds cannot be termed as ordinary income under either section 6-5 (as Hilary is not a professional writer) or section 15-15 (as writing has no profit intent) (Woellner, 2013). As a result, money received from sale later would be termed as capital receipts and would not be assessable. 2 As per the relevant facts mentioned in the given situation, son obtained a loan facility of $ 40,000 and repaid back the same after two years with a cheque payment of $ 44,000. The $ 4,000 extra were given to the mother as interest computed at 5% pa even though the mother made it is abundantly clear that she has no income intentions while extension of this housing loan and aims to help the son. In this case, the aspect that requires further discussion is the payment of $ 4,000 that has been forwarded to the mother at the time of the repayment of the loan amount. It is evident that the principal repayment of $ 40,000 would not attract any tax liability on account of it being a capital receipt (Sadiq et. al., 2014). With regards to the appropriate tax treatment of the interest amount, the following three options arise. Ordinary income as defined in Section 6(5) For the interest payment to be recognised under Section 6(5), it is imperative that it must be derived from usual business activity but the situation lacks any information to suggest that the mother operates a money lending business (Deutsch et. al., 2015). Ordinary income as defined in Section 15(15) In case of any casual lending or isolated lending transaction is enacted with the main motive of earning interest income and the transaction is implemented in a commercial manner, then the interest would be categorised under this section (CCH, 2013). However, the mother lends a significant amount of money to the son without indulging in any legal documentation and more importantly has no intent to earn interest income which implies that this transaction is outside the ambit of Section 15(15). Gift For a payment to be labelled as gift, there are certain conditions as per TR 2005/13 that are to be satisfied which are tested in the wake of the given facts (ATO, 2005). During the transfer of gift, ownership transfer has to accompany Satisfied as the cheque has been handed over to mother. The transfer of gift must be voluntary and not driven by obligations Satisfied as the mother never wanted to earn income from interest. The transferor must not have any expectations of any reciprocal gains from transferee Satisfied as the son in lieu of $ 4,000 has no expectations. The gift transfer needs to be driven by benevolence Satisfied as the son makes the payment due to appreciation and gratitude towards the mother. Based on the discussion above, it is apparent that $ 4,000 is gift and thus exempt from ay tax burden. Hence, the mother has no impact of the transaction on her assessable income. 3. Part a) As per the provided information, it becomes clear that the land has been purchased in 1980 but the house construction took place in 1986 only. Capital gains on any asset that is acquired on or before September 20, 1985 is exempt from any taxation and hence the no CGT would be applicable on the proceeds from the land but CGT may be applicable on the capital gains obtained from the house (Barkoczy, 2013). Thus, we need to compute the capital gains on the house, However, the first task is to estimate the current market value of the land and also the house. This can be done by considering the initial contribution of the house to the propertys value. Percentage contribution of house in the propertys value in 1986 = (60000/(60000 + 90000))*100 = 40% Hence, the value of the house in the present = 40% of 800000 = $ 320,000 For calculation of long term capital gains, there are two options available in the form of indexation method and discount method (Sadiq et. al, 2014). Indexation Method The cost base of house which comprises of only the construction cost adjusted for inflation = 60000*(68.72/43.2) = $ 95,400 Where 60,000 is the actual construction cost 68.72 and 43.2 are the respective values of CPI in 1999 and 1986 Capital gains that are taxable under CGT regime = 360000 95400 = $224,600 Discount method Long term capital gains on sale of house = 320000 60000 = $ 260,000 In accordance with the discount method, a 50% rebate is available, hence capital gains from house that are taxable under CGT regime = 0.5*260,000 = $ 130,000 To minimise the tax arising from CGT, Scott would prefer the discount method and thus the CGT applicable gains from the property are limited to $ 130,000 (Deutsch et. al., 2015). Part b) In this case, the property is sold by Scott to his daughter at a throw away price of $ 200,000.However, the taxable gains would not still change from part (a) since Section 116-30 dictates that the capital gains computation must be conducted using either selling price or existing market value which one is greater (CCH, 2013). In case of Scott, the higher figure would be the price derived at the auction and hence the taxable capital gains derived from property would be still $ 130,000. Part c) Due to change in ownership structure from individual to company, the discount method would not be applicable and the taxable capital gains computed as per the indexation method as shown in part (a) come out at $ 224,600 (Barkoczy, 2013). References ATO 2005, TR 2005/13 Australian Taxation Office, Available online from https://law.ato.gov.au/atolaw/view.htm?Docid=TXR/TR200513/NAT/ATO/00001 (Accessed on September 5, 2016) Barkoczy,S 2013, Foundation of Taxation Law 2013,5th eds., CCH Publications, North Ryde CCH 2013, Australian Master Tax Guide 2013, 51st eds., Wolters Kluwer, Sydney Coleman, C 2011, Australian Tax Analysis, 4th eds., Thomson Reuters, Sydney Deutsch, R, Freizer, M, Fullerton, I, Hanley, P, Snape, T 2015, Australian tax handbook 8th eds., Thomson Reuters, Pymont Sadiq, K, Coleman, C, Hanegbi, R, Jogarajan, S, Krever, R, Obst, W, and Ting, A 2014 ,Principles of Taxation Law 2014, 7th eds., Thomson Reuters, Pymont Woellner, R 2013, Australian taxation law 2013, 7th eds., CCH Australia, North Ryde

Strategic and Operational Roles of Procurement within DHL

Executive Summary The aim of this paper was to analyze the strategic and operational roles of procurement at DHL. The company’s procurement function was analyzed using various procurement tools and concepts. Furthermore, secondary data was collected from a variety of sources that included the company’s website, peer reviewed journals and textbooks to complete the analysis.Advertising We will write a custom coursework sample on Strategic and Operational Roles of Procurement within DHL specifically for you for only $16.05 $11/page Learn More The results of the analysis indicate that DHL uses a centralized procurement system to reduce costs. Its subsidiaries in overseas markets also participate in the procurement process by implementing the decisions made by the headquarters. The company has also embarked on implementing supply base optimization initiatives in order to reduce operating costs. DHL’s Procurement System DHL is the largest mail and logistics company in the world. The company was founded in German where its headquarters are located. Since its inception, DHL focused on rapid expansion by joining different markets in every continent. As a result, the company currently operates in over 200 countries and employs nearly four hundred thousand employees. DHL’s vision is to â€Å"remain the postal provider for Germany and become the logistics company for the world† (DHL 2013). In order to achieve this vision, the company focuses on providing excellent services. These include â€Å"dialogue marketing, press distribution, and corporate communications solutions† (DHL 2013). Moreover, the company provides mail delivery, transport/ logistics, and supply chain management services. Organizational Structure As a multinational company, DHL relies heavily on the effectiveness of its procurement department to access all the supplies that it requires to meet the needs of its customers. Currently, the company is organized into four divisions that have semi-autonomous divisional headquarters (DHL 2013). However, procurement and other functions such as finance and personnel are centralized. Figure 1: DHL’s organizational structure Advertising Looking for coursework on business economics? Let's see if we can help you! Get your first paper with 15% OFF Learn More Procurement plays a vital role at DHL by facilitating effective and efficient sourcing of products/ services, supporting functions such as marketing and reducing operating costs. For instance, the procurement unit often assists the company’s sales team to perform activities such as reviewing response to requests for proposals (RFP) (DHL 2013). In order to leverage the capabilities of its procurement unit, the company has embarked on innovation and use of advanced technology. Furthermore, the company is collaborating with its suppliers to help them to achieve innovation, which in turn improves eff iciency in its supply chain. Business Conduct and Operational Activities DHL has strategically chosen to simplify its procurement system in order to achieve efficiency and effectiveness in its business and operational processes. The company’s procurement strategy focuses on the use of advanced information and communication technologies (ICT) and partnering with only a few certified suppliers. ICT is important to DHL’s procurement unit because it facilitates efficient flow of the information that is required to complete transactions such as placing orders. DHL’s business strategy is to streamline its operations in the markets it operates in by working with selected suppliers who are able to help it to reach customers in different geographical areas (DHL 2013). The company expects to reduce its direct and indirect costs by working with a limited number of suppliers. In particular, purchasing various supplies in large quantities from a single or a few suppliers is likely to reduce costs through discounts (Pooler, Pooler Farney 2004, p. 47). Working with a few suppliers also helps in centralizing procurement functions (Benton 2006, p.92). DHL has centralized its procurement functions in order to avoid duplication of roles in processes such as selection of suppliers and supplier relationship management. This leads to reduction of indirect costs associated with duplicating procurement activities (Weele 2009, p. 89).  Although DHL’s global procurement decision–making processes are centralized, the company encourages the participation of its overseas subsidiaries in strategy formulation (DHL 2013). In most cases, the company’s purchase decisions are made at its headquarters. However, the subsidiaries in various regions are responsible for implementing the decisions. For instance, the company has worldwide contracts with providers of services such as printing and labeling to enable its subsidiaries to purchase their supplies easily (DHL 2013). This strategy also reduces the costs associated with shipping materials from a centralized purchasing unit to the overseas subsidiaries (Ogden Carter 2008, pp. 5-28).Advertising We will write a custom coursework sample on Strategic and Operational Roles of Procurement within DHL specifically for you for only $16.05 $11/page Learn More Analysis of DHL’s Procurement Function The effectiveness of the procurement unit is partly determined by its position in the organizational structure (Yin Khoo 2007, pp. 7-24). The organization of the procurement unit illustrates the extent to which it is integrated into the business strategy (Yin Khoo 2007, pp. 7-24). In addition, the organization of procurement function determines its relationship with other departments, which in turn affects its effectiveness (Ashenbaum, Maltz, Barratt 2009, pp. 169-186). Figure 1 shows that DHL’s procurement function is a department under the globa l business services unit. In this regard, the head of procurement unit has limited ability to influence procurement strategies and policies since he or she reports to the head of global business services, who in turn forwards his concerns of the CEO. Generally, DHL’s procurement function plays a facilitation role since its involvement in various business processes is moderate. In particular, the procurement team is mainly concerned with the purchase of goods and services that facilitate the operation of other departments. (DHL 2013) These include printed materials such as envelops, as well as, maintenance, repair, and operational (MRO) services (DHL 2013). The effectiveness of the facilitation model that has been adopted by DHL’s procurement unit can be evaluated based on its effect on supplier selection, supplier relationship management, and purchase decisions. An ideal â€Å"procurement organization must balance the desire to leverage purchasing power through comple te ownership with the need to maintain the flexibility of individual business units† (Noor, Khalfan Maqsood 2013, pp. 802-826). This balance can be achieved by adopting an appropriate organizational structure that aligns procurement processes to the company’s needs (Noor, Khalfan Maqsood 2013, pp. 802-826). Moreover, procurement roles, responsibilities, and decision rights must be distributed in a manner that prevents tensions among business units (Pushmann Alt 2005, pp. 34-51). The facilitation model adopted by DHL is effective since it leads to distribution of decision rights according to what is being purchased. The limited involvement of the procurement unit enables the functional units to participate actively in the purchase of complex equipment such as aircrafts (DHL 2013). In this case, the executives in the air freight division are allowed to perform duties such as product specification and most of the sourcing activities. The rationale of this strategy is th at the functional units have good knowledge of each of the complex equipment that they use (Stolle 2008, p. 67). Thus, their involvement in the purchase process helps in avoiding the mistakes that might occur due to the limited knowledge of the procurement team (Stolle 2008, p. 68).Advertising Looking for coursework on business economics? Let's see if we can help you! Get your first paper with 15% OFF Learn More For products or services that are â€Å"less business specific such as repair and maintenance, the facilitation model promotes cooperation between the procurement team and the business units† (Stolle 2008, p. 69). For instance, DHL’s procurement team often provides technical assistance such as evaluation of requests for proposals, whereas the business units identify the product’s specifications. At the corporate level, DHL’s procurement team manages the entire process of purchasing standardized products and services such as office supplies. The advantage of this strategy is that it helps in reducing procurement cycle time and costs (Nicosia Moore 2006, p. 91). However, it can lead to tensions between the procurement team and other business units since the later is hardly involved in the purchase of standardized products. Centralization versus Decentralization The choice between a centralized and a decentralized procurement system is often difficult to ma ke because each system has its advantages and disadvantages (Farmer, Crocker Jessop 2008, p. 123). DHL uses a centralized procurement system where most of the purchase decisions are made at its headquarters. The subsidiaries and each division participate in the procurement process by identifying their supply chain needs and making purchase requests to the head office (DHL 2013). Moreover, they participate in product or service specification and make recommendations to the procurement team.  The centralized approach has the following advantages. Apart from reducing procurement costs, centralization facilitates control of contracting terms and practices (Farmer, Crocker Jessop 2008, p. 123). This helps in maintaining good relationships with the suppliers and sealing the loopholes that can lead to fraud. In addition, centralization leads to specialization and development of skills such as negotiation among procurement staff (Zaman 2011, p. 78). This has enabled DHL to secure the be st deals for its supplies throughout the world (DHL 2013).  Despite its benefits, the centralized system is likely to create the following problems. To begin with, it leads to delays when the company’s subsidiaries are making ad hoc purchases since requisitions have to be processed by the headquarters (Wincel 2004, p. 93). This can adversely affect operations if the goods are needed urgently. DHL has responded to this challenge by providing its subsidiaries with purchasing cards that allow them to spend a limited amount of money to make ad hoc purchases. This has enabled the company to reduce its purchasing costs by 50% and to acquire its supplies in time (DHL 2013). Nonetheless, a decentralized system would enable the company to achieve faster approval of ad hoc purchases (Cherif Maira 2011, pp. 860-877). Involvement of the Procurement Team According to Anderson and Katz (1998, pp. 1-13), the procurement team should be strategically involved in the purchase process at an early stage. Early and strategic involvement enables the procurement team to improve efficiency and reduce costs in processes such as planning and negotiation (Seshadri 2005, p. 98). Thus, DHL focuses on promoting cooperation and effective coordination of the activities of its procurement unit and other departments. This includes using advanced information technologies to share transaction information between departments (DHL 2013). In addition, the company has introduced training programs to improve its procurement team’s managerial skills. The training programs are expected to improve the procurement managers’ ability to work strategically with the functional leadership teams of the company’s suppliers. Apart from improving efficiency, early and strategic involvement creates clarity of the procurement objective that has to be achieved (Moser 2007, p. 145). Furthermore, it enables the procurement team to make accurate product or service specifications, which in turn leads to development of the best technical solutions (Sollish Semanik 2011, p. 117). However, pursuing strategic objectives in procurement is likely to eliminate the possibilities of cost reduction at DHL. Since the company works with a few certified suppliers, the difference between the prices quoted by the highest and the lowest bidders is likely to be very small (Sollish Semanik 2011, p. 119). In this case, the company will not be able to save on procurement costs. In addition, failure to achieve high savings is likely to have negative effects on the motivation of the procurement team since their effort is often measured in terms of cost performance. The procurement team will not be rewarded if they are not able to realize meaningful savings. Thus, they will have little or no incentive to participate in strategy formulation at the corporate level. Supply Base Optimization Supply base optimization refers to the process â€Å"of determining the right mix and number of supp liers to maintain† (Ogden Cater 2008, pp. 2-28). The objective of supply base optimization is to identify the ideal number of suppliers who are able to deliver the required goods in a timely and cost-effective manner (Ogden Cater 2008, pp. 2-28). DHL’s approach to supply base optimization involves switching suppliers and reducing the number of tier one suppliers (DHL 2013). In order to select the right mix of suppliers, DHL incorporates supplier development functions in its supply base optimization process. The process begins with identification of the company’s strategic supply chain needs. Once the needs are identified, the company recruits competitive suppliers and sets performance metrics to assess their achievements. The company uses a problem-solving approach to develop its suppliers. This approach involves cultivating open relationships with suppliers through feedback and sharing of information (DHL 2013). Supply base optimization initiatives can only be effective if they are supported by an appropriate supplier evaluation system (Chang, Tsai Hsu 2013, pp. 34-51). In addition, the company must be able to reward its suppliers by awarding them long-term contracts. This is likely to be a challenge to DHL since it lacks a clear guideline for rewarding its suppliers. In addition, DHL is likely to lose its competitive advantage by entering into long-term contracts with suppliers of commodities such as oil whose prices keep fluctuating (Vagstad 2000, pp. 949-963). For instance, the company might not be able to benefit from price reductions in the market after entering a contract for the supply of a particular commodity at a specific price. Recommendations DHL should consider the following recommendations to enhance the effectiveness of its procurement unit. To begin with, the procurement unit should be allowed to play a strategic role in the organization (Ukalkar 2000, p.78). The company should reorganize the procurement function by allo wing it to operate as an independent unit that reports directly to the CEO. This will improve the process of making strategic decisions by enabling the head of procurement unit to participate in strategy formulation at the corporate level.  The company should also rethink its supply base optimization objectives because reducing the number of suppliers does not necessarily lead to a reduction in costs. Specifically, the company should have an optimal number of suppliers in order to reduce costs (Weber Ellram 1993, pp. 3-14). The gist of this perspective is that the competition between suppliers will be minimal if their number is very small. Consequently, the possibility of reducing costs through low bids will be diminished. On the other hand, having a large number of suppliers will increase the cost of supplier relationship management. Apart from identifying the right number of suppliers, DHL should establish a better reward system for its procurement team. Cost performance should be used in conjunction with other metrics to evaluate the achievements of the procurement team (Benton 2006, p. 137). This will motivate them to participate in strategy formulation in order to improve the company’s efficiency.  DHL should also improve its supplier development approach by adopting advanced technologies such as e-learning. Currently, the suppliers are supported through periodic training programs and incentives to innovate. However, better performance can be achieved if advanced information technologies are used to enable supplier to access the company’s knowledge base to improve their performance (Doherty, McConnell Chadwick 2013, pp. 495-515). In addition, the company should establish a proper supplier reward system that recognizes performance and innovation. This will enable the company to benefit from its supply base optimization initiatives. Implementation Plan The company should begin its restructuring process by identifying its procurement need s and setting appropriate objectives. Once the procurement objectives are clearly specified, the company should redefine its organizational structure by establishing the procurement function as an independent unit that reports directly to the CEO. The Unit should be allowed to shape policy and to set guidelines for procurement functions such as purchasing and evaluating suppliers. Adopting advanced information technologies to support the suppliers should be considered as a strategic spend and a long-term corporate objective (Murray, Rentall Geere 2008, pp. 540-555). The company should focus on incremental improvement of its supplier development model through systematic acquisition and implementation of user-friendly information systems. The incremental approach will help in alleviating the resistance that is likely to be experienced if the improvements are implemented as a revolutionary change. Conclusion The procurement function is central to the success of DHL since it enables it to access key supplies that determine the quality of its services. However, the procurement function has not been given adequate recognition by being allowed to operate independently. The company has adopted a centralized procurement system to reduce its operating costs. Similarly, it has embarked on supply base optimization to reduce the costs associated with managing suppliers. However, these initiatives might not lead to cost reduction if they are not implemented effectively. For instance, a significant reduction in the number of suppliers will eliminate the opportunities for cost reduction through competitive bidding. Thus, the company should rethink its supply base optimization objectives and improve its supplier development model in order to achieve a competitive advantage in procurement. References Anderson, M Katz, P 1998, Strategic Sourcing, International Journal of Logistics Management, vol. 23 no. 2, pp. 3-14. Ashenbaum, B, Maltz, A Barratt, M 2009, Organizational Alig nment and Supply Chain Governance Structure: Introduction and Construct Validation, International Journal of Logistics Management, vol. 20 no. 2, pp. 169-186. Benton, W 2006, Purchasing and Supply Management, Sege, London. Chang, H, Tsai, Y Hsu, C 2013, E-procurement and Supply Chain Performance, International Journal of Supply Chain Management, vol. 18 no. 1, pp. 34-51. 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Vagstad, S 2000, Centralized vs. Decentralized Procurement: Does Dispersed Information Call for Decentralized Decision-Making, International Journal of Industrial Organization, vol. 18 no. 6, pp. 540-555. Weele, A 2009, Purchasing and Supply Chain Management, John Wiley and Sons, New York. Weber, C Ellram, L 1993, Supplier Selection Using Multi-objective Programming: A Decision Support System Approach, International Journal of Physical Distribution and Logistics Management, vol. 23 no. 2, pp. 3-14. Wincel, J 2004, Lean Supply Chain Management, McGraw-Hill, New York. Yin, X Khoo, L 2007, A Hierarchical Model for E-supply Chain Coordination and Optimization, Journal of Manufacturing Technology Management, vol. 18 no. 1, pp. 7-24. Zaman, N 2011, Procurement Management, Palgrave, London. This coursework on Strategic and Operational Roles of Procurement within DHL was written and submitted by user Emilia Z. to help you with your own studies. 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