A Report On Bordeaux s Cru Classe Wines - 1498 Words

Bordeaux’s cru classe wines are sold on the Place de Bordeaux, a system of wine merchants (negociants) and brokers (courtiers) who work with chateaux to send their wines to market. The wines are also sold en primeur, whereby customers may purchase wines far in advance of their bottling and public release. This trade structure is largely the result of three interrelated historical phenomena: Bordeaux’s unique relationship, and robust trade, with England; the arrival of foreign merchants in the seventeenth and eighteenth centuries; and the chateaux owners’ wealth and social standing. Bordeaux’s wines became destined for greatness when the French Eleanor of Aquitane married the English Henry Plantagenet in 1152. Upon the marriage,†¦show more content†¦The Dutch and English arrived in the seventeenth century. The Germans and Irish followed in the eighteenth. These shrewd businessmen saw an opportunity in the wine industry that did not require purchasing grand chateaux and large tracts of land. Instead, they established companies to buy and sell wine, called â€Å"Maisons de Negoce,† on the Quai des Chartrons, just outside central Bordeaux and closer to the port itself. Although negociants had been a part of Bordeaux, in some form, since grapes were first planted, they only now became cornerstones of the trade structure. Unfortunately for the negociants, most chateaux owners refused to deal with them directly, on account of their being foreign (and usually bourgeoisie). Courtiers began brokering deals between parties, hastening communications and serving as neutral mediators. Because negociants were all located on the Quai des Chartrons, and chateaux owners were spread out across Bordeaux, deal making would have been interminably slow in the time before email, fax, and the telephone. Courtiers travelled between the parties, acting as messengers. By overseeing the entire system, courtiers gained extensive knowledge of wine prices and demand. They were soon indispensable. Charles Sichel, of negociants Maison Sichel, claims â€Å"a good courtier is important to the whole system because they can act as a catalyst, on behalf of aShow MoreRelatedThe Global Wine War9914 Words   |  40 Pages2009 CHRISTOPHER A. BARTLETT â€Å"We have the people, expertise, technology and commitment to gain global preeminence for Australian wine by 2025. It will come by anticipating the market, influencing consumer demand, and building on our strategy of sustainable growth.† — Sam Toley, CEO of Australian Wine and Brandy Corporation. â€Å"By phasing out the buyback of excess wine and increasing incentives for farmers to uproot their vines, the EC reforms will only bring in the New World’s agro-industry modelRead MoreChataux Margaux Business Case10672 Words   |  43 Pagesâ€Æ' ‘’Gosse du Margaux’’ A name which in English translates into ‘’Child of Margaux’’. A wine that is created by Chateà ¢u Margaux, one of the four wines that received the highest rank of Premier Cru. The third wine carries the same prestige and luxury that the Margaux clienteles adore. Although the price is moderate paralleled to the existing two wines, the consumers recognize the definition of ‘’child of Margaux’’. â€Æ' Index INDEX 3 1. INTRODUCTION 5 1.1. COMPANY INFORMATIONRead MoreMarket Segment Analysis to Target Young Adult Wine Drinkers7369 Words   |  30 PagesMarket Segment Analysis to Target Young Adult Wine Drinkers Elizabeth C. Thach School of Business and Economics, Sonoma State University, 1801 E. Cotati Ave., Rohnert Park, CA 94928. E-mail: Liz.Thach@sonoma.edu Janeen E. Olsen School of Business and Economics, Sonoma State University, 1801 E. Cotati Ave., Rohnert Park, CA 94928. E-mail: Janeen.Olsen@sonoma.edu ABSTRACT Consumer segmentation in the wine industry takes on many forms: demographic, geographic, behavioral, and others+ In the

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White Water Rafting Site Recommendation Christopher Davis, Liquita James, and Susan Williams ACC/543 August 13, 2012 Linda Miller White Water Rafting Site Recommendation White water rafting is a new sport that has gained popularity in recent years. Because of this popularity the white water rafting business has expanded. Our client is interested in opening a white water rafting business. We will write a custom essay sample on Cop Out or any similar topic only for you Order Now The client has three states in which they are interested in Alabama, Georgia, and Virginia. The client has requested that the accounting firm research to see which location would be best for their new rafting business. Research must be done of the legal ramifications of real property, personal property, business insurance and environmental issues and regulations for each location in order to make the site recommendation. Real Property and Personal Property Real Property is the land itself and any building, trees, soil, minerals, timbers, plants, and other things permanently affixed to the land. Land and buildings are purchased and the owner may use, enjoy, and develop the property as he or she sees fit, subject to any applicable government regulation. Buildings that are constructed on the property are also real property. Personal property is tangible property such as equipment, vehicles, furniture, and jewelry, as well as intangible property such as securities, patents, trademarks, and copyrights. Determining if a mobile home can be used for the office on the new location is important to the client. Therefore we would need to know in each location if the mobile home is considered real property or personal property. In Toccoa Georgia real property can be purchased for around $150,000 for 2. 2 acres on the Toccoa River. Placing a mobile home on this land for the office would be considered real property in Georgia as long as the mobile home is titled to the same party that owns the land. The mobile home must be tied down and blocked in to be considered for commercial use. In Cahaba River City: Mountain Brook, Alabama the tax assessing official makes the differentiation between real property and personal property by considering the manner in which property is attached to or secured at the location and the purpose for which the property is used. Intangible personal property includes an owner’s representation of rights to property such as shares of stock, annuities, patents, market certificates, etc. Intangible personal property owned by businesses is not taxable under the property tax laws of this state. Business personal property is considered Class II property and is taxed at 20% of market value. Market value multiplied by twenty percent equals the assessment value, which is then multiplied by the appropriate jurisdiction’s millage rates to determine the amount of tax due. The State of Alabama publishes a personal property appraisal manual so that basic methods and procedures can be followed in the personal property appraisal process (â€Å"Personal Property†, 2012). Land in Birmingham, Alabama is roughly around 45,000 an acre. Rappahannock River in Fredericksburg Virginia is a combination of rural and urban life. The river is located off a major highway  leading north and south of the area. It’s it also located between  the capital Washington, D. C. and the capital of the state, Richmond. It’s a great area for relaxing and family with  a country feel. There are major tourist’s sites such as  war battlefields,  art galleries and antique shops. The mobile home issue as an office would be considered real property in Virginia. Once the home or office t is off the truck and secured on the ground it is considered real property. Lots run from $120,000 up to $700,000. 00 Business Insurance It is also important that we research what each site location business insurance requirements are. Business Insurance will protect our client and their property from damages and any unforeseeable circumstances. For Georgia the following insurances are required for a white water rafting business in Toccoa; vehicle insurance, floater policy, on water liability, and workmen’s compensation. Vehicle insurance for the buses, vans and cars, with low premium rates are based on the seasonal nature of your business, with limits up to $5,000,000, plus Physical Damage coverage; MVR and driver selection program assistance, prompt issuance of ID cards and Certificates. Floater Policy for your rafting and canoeing equipment policies provide physical damage protection for your river equipment – Fire, theft, vandalism, collision, and much more are covered; Low rates make this an important part of your insurance protection program; Office computers and equipment can be included. On Water Liability is professional liability insurance consulting for whitewater rafting, canoe livery industries and outdoor adventure companies. New, lower minimum premiums for the smaller outfitter, along with a liability waiver designed for you; Limits up to $5,000,000. . Finally Worker’s Compensation Offered in most states – Competitive rates. CBIZ offers professional liability insurance consulting for whitewater rafting, canoe livery industries and outdoor adventure companies. CBIZ is the Preferred Agent for the Paddle sports Industry Association. They offer liability coverage through four programs: KK, Tudor Insurance (Sattler), the AO endorsed Great Outdoors Program (Gillingham) and Philadelphia Insurance. Additionally, they offer commercial auto through four programs in most states. With full-service professional liability insurance consulting for whitewater rafting, canoe livery industries and outdoor adventure companies from CBIZ, you’re protected while your customers enjoy their outdoor activities: 1. Vehicle Insurance: Stable markets for buses, vans, cars, and trucks; Low premium rates are based on the seasonal nature of your business; Limits up to $5,000,000, plus Physical Damage coverage; MVR and driver selection program assistance, prompt issuance of ID cards and Certificates. 2. Floater Policy for your rafting and canoeing equipment: These policies provide physical damage protection for your river equipment – Fire, theft, vandalism, collision, and much more are covered; Low rates make this an important part of your insurance protection program; Office computers and equipment can be included. . On Water Liability: Get professional liability insurance consulting for whitewater rafting, canoe livery industries and outdoor adventure companies. New, lower minimum premiums for the smaller outfitter, along with a liability waiver designed for you; Limits up to $5,000,000. 4. You also need Worker’s Compensation (â€Å"Whitewater Rafting†, 2012). For Virginia liab ility insurance is required for rafting. Virginia requires that management must have at least three years management experience for acquire an insurance policy. There must be a General liability minimum premium $2,500 for mountaineering experience and ropes courses General liability minimum premium $10,000 for equine exposures – General liability minimum premium $2,000 for water activities. As with Alabama CBIZ offers the most affordable insurance for the area and offers the same vehicle, floater, water liability and workman’s comp insurance. Environmental Issues and Regulations Environmental issues and regulations are important when deciding upon a site for our clients business. These issues and regulations can cause a major problem for our client. At the Toccoa Georgia site the environmental issues that are of concern are that the rivers are being polluted by businesses in the area. â€Å" Polluters can dump garbage into streams, developers can pave over wetlands to build strip malls, and the cops on the environmental beat can’t do a thing about it† I n April, the Environmental Protection Agency took the first major step in decades to protect Georgia’s rivers by setting new guidelines to prevent pollution from flowing into our waters. â€Å"Protect Our Rivers†, 2012) Fourteen Alabama environmental groups have officially filed a petition with Environmental Protection Agency (EPA) to withdraw Alabama’s authority over the water pollution-permitting program because it does not meet the minimum requirements of the Clean Water Act (â€Å"Clean Water Network†, 2012). There are no ongoing environmental issues or regulations for Rappahannock River in Fredericksburg Virginia. Site Recommendation The site recommended for our client is the Alabama site. The insurance requirement is about the same for all three states. Therefore we need to look at the real property and environment to make our decision. The mobile home issue is that it can be used for commercial use in all three of the locations. The mobile home would be considered real property because it will be attached to the location. Land in Alabama is cheaper so that makes it a better investment. Finally the environmental issues are about the same with those states having issues with polluted rivers. Alabama like other states is actively pursuing this issue. In conclusion, our client is trying to decide where would be the best location to open a new white water rafting business. First we found three ideal locations for the new business. Then after much research we looked at whether or not they could have a mobile home as an office and if this was real or personal property. Other issue that we looked into was the business insurance and environmental issues. This helped us to decide that the best location for our new white water rafting business was Cahaba River City: Mountain Brook, AL. References Clean Water Network (2012). Retrieved from http://www. cleanwaternetwork. org/news-events/news/clean-water-network-groups-call-epa-take-away-alabamas-authority-over-water-permitt Georgia. (2012). Retrieved from http://www. statues. Laws. com Georgia business license. (2012). Retrieved from http://www. ehow. com Personal Property (2012). Retrieved from http://www. ador. state. al. us/advalorem/sections/personalproperty. htm Protect our Rivers. (2012). Retrieved from http://www. environmentgeorgia. org Whitewater Rafting (2012). Retrieved from http://www. cbiz. com/page. asp? pid=6384 How to cite Cop Out, Essay examples

Performance Enhancing Drugs Essay Example For Students

Performance Enhancing Drugs Essay The first time I did acid isnt the most interesting time Ive done it, nor the most scary, but I guess it would still be a good read. I was going down to a friends house on a Friday night. Everyone was planning to get majorly fucked up. A lot of people were going to do Dramamine. I read an FAQ on it, and it said if you have Asthma you shouldnt do Dramamine and to be honest, Dramamine seemed pretty nightmarish after reading a few trip reports. So I decided to stick with something I knew: ROBO! I picked up this girl I promised to give a ride to my friends house, and we stopped at the drug store, where I shopped for a nice bottle of Robotussin. I finally settled on generic CVS brand Robo. We hopped in the car, picked up an acquaintance of mine, Zack, and headed down to my friends apartment. It was about an hour drive. We were all psyched because we knew we were going to be getting all fucked up that night. We listened to this local ska/punk band, Heft, and even though I felt like a dork, some Blink-182. I used to like them a lot, then they became famous, and I started feeling like a dork listening to them. ..I told myself that its stupid to just not listen to things because of what other people would think though, and let myself enjoy the music. Besides, it was my tape. 🙂 We saw this weird green lightning bolt while we were driving down. We started thinking maybe theyre be a thunderstorm that night while we were all fucked up, and it would be awesome. After a little while, and a wrong turn or two, we ended up at my friends (well call him Jo) apartment. Some of my friends were there already. There was P, who never does any sort of drugsW, who always tried to get me to take acid, but i was too chicken. ..Jo, who owned the apartment.. .two girls who well call M and Fatty. Z was my acquaintance from the car, and H is the girl who I gave a ride down to the apartment. W told me that P was going to do Dramamine that night. That sort of worried me. P never did drugs, and I wondered if he would be ok, since the Dramamine trip reports I read seemed very disturbing. I was telling W how I was already dreading drinking all that Robo to get fucked up, because obviously, it tastes very bad. He told me that Jo had some acid, and why dont I get some from him. So I did. I got one hit. Z and P ate a bunch of Dramamine. W and Jo had about 2-3 hits of acid each, and some Dramamine. I had my measly hit of acid (hehe!) and H also had one. M ; Fatty were just drinking alcohol. I put the tab on my tongue, and I asked W what I was supposed to do with it. He told me to just swish it around in my mouth a while, and eventually swallow it. I did. Fatty had started to really get on my nerves. She was obnoxious, ugly, ignorant, and just generally reprehensible and obsequious. I had told her days before, if she showed up at Jos apartment (No pun intended) I would drink a bottle of Robotussin and vomit all over her. Fortunately for her, I did acid instead. I started to get a little giddy from the acid, and getting this sort of onion-ish taste in my mouth. W said he hated that taste, but I said I sort of like it, that it reminded me of Ramen Noodle flavor in a way. Things started to look a little brighter and more defined. Jo had this trip program running on his computer. He suggested I look at it. It had little blinking dots on the screen. I looked it at, but nothing seemed to be happening, so I ran up the monitor and stuck my face right up against it. Theory of knowledge Essay Paper I began to worry if wed be able to find our way back. Try to remember the way back, W, I said. Im not sure if Ill remember where I am. Well remember, W said, Just dont talk when were around other people, because well be saying all this crazy shit. Just act normal. It seemed like cops were everywhere. Maybe its because it was a college town and also a Friday night. We got to Dunkin Donuts, and stood in line. I kept feeling like there was no distance between me and the door behind me, and constantly turned around to check to make sure the door wasnt creeping up on me. It would always be much farther away than I thought it was. W grabbed a drink out of the machine to our right while we waited, and figured I better take one too so Id look normal. Ws turn in line came up, and he ordered four egg and cheese crossaints. Alarms went off in my head everywhere. Was he ordering just for himself, or for BOTH of us? I cannot describe to you the terror that engulfed me. What if I walked up next, and ordered MORE croissants, when mine were already ordered? That would seem weird, and theyd look at my dialated pupils, and then theyd smell the reek of Marijuana wafting off of me, and then theyd hogtie me and throw me in the refrigerator until the police came. I decided to take the plunge and order the Croissants. It was a good choice. They were delicious. I had a little trouble focusing on the three items in front of me. Croissant 1, Croissant 2, and my bottle of YooHoo. It seemed like they were all light years apart, even though they werent. It seemed like they were all in their own universe, and I could only deal with one at a time. I worsened the situation by creating a new universe by taking the cap off my Yoohoo bottle and placing it on the counter. It was the most disorienting meal I ever had. As we were walking out, this guy walked by mumbling something, and I mimicked his voice in some funny way. Unfortunately, while I was acting like a loon, I failed to notice a policemen in the parking lot chewing out some kids. This could be trouble, I thought. But I remembered my Jedi Training. I walked calmly past like I was doing nothing wrong. W was more nervous. He kept looking back over his shoulder and walking quickly. He had forgotten the face of his father. We got back in, and Jo wasnt quite so crazy anymore. He started describing his drug experience with us, but my mind was scattered to the four winds, and I had trouble focusing on the conversation at all for more than 10 seconds at a time. Strange things were happening all over the room. Jos smoke detector had turned into a beautiful oriental vase. A river was running through the ceiling, occassionaly forming faces of monsters. I made it stop that and turn back into a normal river. I started pointing my laser pointer at his fridge, and it made weird reflections on the ceiling. I started to see the history of the earth unfold above me in reddish hues. The formation of Earth. the first single celled life forms in the primordial soup. Earthquakesvolcanos. Dinosaurs. Richard Nixon. It was quite entertaining. I finally settled down with my Weezer CD, and drifted off. The music was incredible on the drugs. I sort of stayed in a half awake half asleep the state the whole nite, and woke up the next morning quite burnt. We drove home, and stopped at the pancake house. I got eggs and bacon. I think the eggs were winking at me.