Role of Promotion in Retailing Essay Example | Topics and Well Written Essays - 1000 words

Role of Promotion in Retailing - Essay Example The objective of the paper is to show the promotional strategies of Adidas that have been used by the company as a part of its initiatives within 2012 London Olympics as their promotion campaign. The paper also shows the role of promotion in retailing as well as the advantages of promotion and the line marketing of Adidas. Promotional Strategies: Adidas for London Olympics 2012 Promotion is one of the most essential tools in marketing of a product. The elements of promotion are advertising, personal selling, publicity, sales promotion and direct marketing. A company makes a promotional mix to identify the budget to conduct the promotion and to recognise the importance that is to be provided to the various elements of promotional mix. The objectives of the promotional plan include augmentation of sales, recognition of the new product, brand equity creation and corporate image creation among others (McGoldrick, 2002). ... t with a outlook to meet up the necessities of the promotion Promotion helps in improving the morale as well as the satisfaction of the job of the employee By improving the morale of the employees, promotion ultimately helps in improving the organizational health It creates alertness of the survival of the product as well as the service provided Promotion helps a company to enlarge its market share Promotion provides information regarding the products as well as the services to the consumers that produces an incentive for the consumers to procure the products as well as use the services (McGoldrick, 2002) Adidas is known as one of the prominent sportswear manufacturers of the world. The Adidas Group was established by Adolf Dassler on 1949 with its headquarters in Germany. The first as well as the foremost global achievement of the brand was celebrated in 1954 when Germany won the championship of soccer. In middle of the 1980’s, the group had certain commercial breakdown but i n 1995 the Adidas Group regained its momentum and to stay in a competitive market with Nike, in 2006 Adidas had taken over Reebok. The company sponsors many games with their own capital and its sportswear such as soccer and Olympics among others (Adidas Group, 2012). To grow to be the top retailer and provide with quality products are the main visions of Adidas. Retailing is important to show the breath of the product, to build division in markets where traditional structure of wholesaling does not exist and to influence the knowledge from own retail for the whole organization (Adidas Group, 2012). Adidas is going to be the official partner regarding sportswear for the London Olympics for the year 2012 (Guardian News and Media Limited, 2012). Adidas will act as the official partner for the team

Kamlari System in Nepal Research Paper Example | Topics and Well Written Essays - 1000 words

Kamlari System in Nepal - Research Paper Example Hence the Kamlari system grew out of this practice. ii) Girls as young as six are sold and enforced into years of basic labor. They are made to do odd jobs like cooking, cleaning and babysitting in the homes of strangers. These Kamlaris normally work from sunrise to sunset, eat leftovers and sleep on the floor and, in the most terrible cases, are beaten and raped. Children in Western province of Nepal are given no choice over their future and are sold as domestic servants, laborers, and sex slaves. (a) Champhi Chaudhari, a Tharu girl from a family of six children, was one of these girls. She was sold away for domestic labor, where she was ill-treated and deprived of schooling by her employee. (b) Urmila Chaudhary, another girl was sold at the age of 6. She was often beaten and also burnt with boiling water for shoddy work explains Murray. (http://www.alertnet.org/thenews/newsdesk/PULITZER/9744defb200746ec1573910a6841018a.htm) III. Human Trafficking (Compliance with ILO Convention No.29 on Forced Labor, ratified in 2002). Girls are illegally transported from Nepal to other countries for forced and bonded labor. They are made to work in: In general education for girls in Nepal is very limited. ... (c) Another girl Jamuna Chaudhary, was bonded for 10 years. She was never let out, says Murray.) (http://www.alertnet.org/thenews/newsdesk/PULITZER/9744defb200746ec1573910a6841018a.htm) III. Human Trafficking (Compliance with ILO Convention No.29 on Forced Labor, ratified in 2002). Girls are illegally transported from Nepal to other countries for forced and bonded labor. They are made to work in: 1. Agricultural sector 2. Brick kilns 3. Prostitution and 4. Domestic Work (http://womennewsnetwork.net/2009/11/09/nepalgirlseducate820/) IV. Lack of opportunities for the poor girls. In general education for girls in Nepal is very limited. Several girls are sent to Nepali government schools which are not up to the required standards and are not funded sufficiently. In addition to this girls are generally asked to leave school at the young age of 12. Lack of opportunities, poor girls are sold by distressed parents to middle-men who promise to find work, along with training and education, for their daughters. (http://womennewsnetwork.net/2009/11/09/nepalgirlseducate820/) V. Difficulties in Rehabilitation. There were severe troubles in the process of release and rehabilitation of kamaiya bonded laborers. The program was hectic and rehabilitation did not reach all those affected in the rural areas. The Government has still not set out the plans for abolishment of the haliya system and make certain the recognition, release and rehabilitation of haliya bonded laborers. (http://www.unodc.org/pdf/india/Nat_Rep2006-07.pdf ) Broader research, planning of

Dickens’ Victorian Critique of Church and State Essay Example for Free

Dickens’ Victorian Critique of Church and State Essay There is not much question in a look at his career’s work, that Charles Dickens was by his nature a harsh social critic. He would often make his characters morally objectionable in order to demonstrate the ills of society and would take an especially great interest in showing the iniquities of Church and State. In the deeply unequal England of the Victorian era, Dickens felt that he saw a lot of suffering, a great many people in need and a visible disgust of the rich toward the poor. The fact that these conditions had associated so closely with the premise of God and Crown had drawn out in critics such as Dickens as sharp distaste for the British institution girding both. That is why so many of his works centered on the relationship of the rich and poor, separated as such by the unwelcome permeation of authority of the former over the latter. The labor conditions Dickens explores in Hard Times through such figures as Stephen are contrasted sharply by the life of decadence and sanctimony denoting the figure of Josiah Bounderby. Clearly the figure through who Dickens channels the greatest pitch of protest, there is a clear hostility toward the hypocrisy and meanness which allows Bounderby to prevail over the poor of Coketown with a divinely entitled and self-declared superiority. It is here that Dickens captures the Victorian era’s undercurrent of resentment of the exploitation of God and Church for the interests of rendering selective such universal entitlements as faith and justice. In Bounderby, we are given the opportunity to view the justice system in Dickens’ time as something principally founded on inequality, determining a process which is governed by an aristocratic jurisdiction over that which deemed righteous, just and moral. All of these concepts emerge in Bounderby, and especially in a notable encounter with Stephen, suggest the most demonstrably inappropriate misuse of religious principles. In Hard Times, published in 1854, Dickens shows that he is specifically interested in dealing with a current problem of labor abuse. He draws a deeply negative picture of the rationalist political movement with which Bounderby may be identified. This was a powerful movement at the time in England. Rationality was focused on facts, which Dickens believed were used to give strict control over education, values and even creativity. This would impact the making of religion and justice too. The chief characterization of Bounderby captures this points exceedingly well, remarking that â€Å"there was a moral infection of claptrap in him. Strangers, modest enough elsewhere, started up at dinners in Coketown, and boasted in quite a rampant way, of Bounderby. They made him out to be the Royal arms, the Union-Jack, Magna Charta, John Bull, Habeas Corpus, the Bill of Rights, an Englishman’s house is his castle, Church and State, and God Save the Queen, all put together. † (52) The declaration, clearly satirical in its delivery, is nonetheless a premise upon which we will find Bounderby behaving in the most repugnant of ways. When the aforementioned Stephen, an honest laborer detained in a marriage with an abusive and alcoholic wife, goes to Bounderby, the wealthy mill owner and a public judge, he is denied a request for divorce. Bounderby denies him because poor laborers like him are not expected to have the money to have a divorce. In the scene between Stephen and Bounderby, we can see how the justice system is deeply imbalanced, as are the attitudes of the people in the justice system. When Stephen argues that the legal system wouldn’t let him get a divorce was a ‘muddle,’ Bounderby disciplines him, â€Å"Don’t you talk nonsense, my good fellow,. . . about things you don’t understand; and don’t you call the Institutions of your country a muddle , or you’ll get yourself into a real muddle one of these find mornings. The institutional of your country are not your piece-work, and the only thing you have got to do, is, to mind your piece-work. You didn’t take your wife for fast and for loose; but for better for worse. If she has turned out worse—why, all we have got to say is, she might have turned out better† (Hard Times, 84) The response, which only makes Stephen more angry, shows how Dickens’ really likes to use the writing device of irony. As Bounderby and Mrs. Sparsit, who is a rich, high-class woman with a divorce, together call Stephen guilty of ‘impiety,’ we know that the two are having some sort of inappropriate relationship with one another. This casts a blaring spotlight on the hypocrisy at the root of his cruel religiosity. Bounderby takes on the mantle of Dickens’ twinned reproach for the system and church which had conspired to make England so deeply unequal a place. That God had come to overwhelm the senses of justice and humanism seems a clear justification to Dickens that the core morality of religion had by the Victorian age been exposed for the bastard-child of human conceit which it had come to embody. Indeed, in the above claim by Bounderby against Stephen, was can see that Dickens is be very sarcastic when he uses the word ‘impiety. ’ Particularly, the statement is delivered at the expense of a poor man, demonstrating a perceived relationship between righteousness and social class. The cruel and empowered judge would characterize himself as the man of God, so noted for his chosen rank and certainly not, from the reader’s (or Dickens’) perspective, because of his admirable moral disposition.. The outcome of Stephen’s visit to Bounderby and Sparsit is that his poor, labor-class status renders him morally, and thus legally, forbidden from divorce. A clear symptom of the Victorian era, we can see Dickens taking particular pains demonstrate that manner in which religion and justice had come to falsely associate. The vitriol which Bounderby aims at Stephen is powerfully representative of the purpose in this association, allowing the wealthy to prevail over fundamental personal institutions such as the faith, family and welfare of the poor. Works Cited Dickens, C. (1870). Hard Times. Barnes Noble Classics.

Relation Between Matrix And Descartes Meditations Philosophy Essay

Relation Between Matrix And Descartes Meditations Philosophy Essay Renà © Descartes was a French philosopher and mathematician who were really famaous with his philosopical works, especially with Meditations on First Philosophy. His ideas in Meditations have been important source of inspiration for considerable number of movies. One of the most significant movie that reflects Descartes ideas is Matrix in which Keanu Reeves Thomas Anderson is a computer programmer for a well known company and also has another life as a hacker Neo. He starts to get mysterious messages on his computer and after meeting with Morpheus, is told that reality is totally different from what he and other people perceive it to be. Within the scope of this assignment, I search for relations between the movie and the Descartes ideas by referring to significant quotations from a translation of Meditation on First Philosophy which was written by Christopher Biffle and specific scenes from the movie. In the movie, the reality that most people perceive is actually a dream that is created by a powerful being to deceive humanity. People think that they live in a city, breathe air and the year is 1999. However, in reality, the year is approximately 2199, there is no air and the world is in a bad situation like is attacked by war. As it is indicated in Meditation I (Biffle, 2001) : This would be perfectly obvious-if I werent a man accustomed to sleeping at night whose experiences while a sleep are at least as far-fetched as those madmen have while awake. How often, at night, Ive been convinced that I was here, sitting before the fire, wearing my dressing gown, when in fact I was undressed and between the covers of my bed! But now I am looking at this piece of paper with my eyes wide open; the head that I am shaking has not beel lulled to sleep; I put my hand out consciously and deliberately and feel. None of this would be as distinct if I were asleep. As if I cant remember having been tricked by by similar thoughts while asleep! When I think carefully about this, I see so plainly that there are no reliable signs by which I can distinguish sleeping from waking that I am stupefied-and my stupor itself suggests that I am asleep! People live in a dream and can not distinguish it from reality. It is obvious from some scenes of the movie that Neo also has doubts about it. In one of them, agents take Neo to interrogate and convince him to work for them to defeat Morpheus. Agent Smith made Neos lips be locked in order not to make him speak and put a transmitter in him which is like a spider. Then the other scene stast with Neos waking up. The first thing that he does is to check his mouth and it is normal. However, the transmitter is in him and he gets rid of it my the help of Trinity who is one of the characters in the film. If all the things he has seen are a dream, then why is there a transmitter in him? In addition, if all the things are real, then why is there anything with his mouth? This is why the world that people live is a computer simulation called matrix. Some events can occur in matrix and in order to make people believe everything that they perceive, some impossible things that are hard to believe c an be seen as dreams. Descartes mentions that there are no certain differences between a dream and reality. When someone dreams about something, he is not aware of doing it exactly, thus there is an impossibility in ignoring that what people perceive as reality is not a dream. Descartes has doubts about being aware of whether you are in a dream or in real which is the dream argument and in another scene of the movie, Morpheus concludes the sme doubts as he asks: Have you ever had a dream, Neo, that you were so sure was real? What if you were unable to awake from that dream? How would you know the difference between the dream and the real world? In another scene, Morpheus asked Neo what reality really is. Are there the things that we comprehend? If we think about the movie, people believe that the world that they live is real and most of the things that they have leraned are coming by the help of the senses. According to Descartes (Biffle, 2001) , Of course, whatever I have so far accepted as supremely true I have learned from the senses or through the senses. But I have occasionally caught the senses deceiving me, and its prudent never completely to trust those who have chetaed us even once. Things that we get by our senses are the impulses that are conveyed to brain by the nerves and interpreted by it. There is no exact way that we can know that someting real is created by our experiences or knowledge or it is just a general idea that we believe. Our brain may deceive us and it may just dream by itself. I can give an example from the scene that Neo sees the woman in red. His senses trick him and when he turns back to see the woman again, he faces with an agent. On the other hand, there is another thing said by Descartes (Biffle, 2001), Similarly, while things like eyes, heads, and hands may be imaginary, it must be granted that some simpler and more universal things are real-the real colors from which the true and false images in our thoughts are formed. According to Descartes, I can say that the images that the matrix created or the woman in red exist, and in their creation, there are some bases on the production of them. Even if the images are imaginary, their bases are real. The human figure or especially a woman figure, the color red are all real. Thus, we can tell that Descartes ideas about senses are supported in the film by this scene. . Descartes continues and further states that since deception exists, there must be some evil responsible. However, rather than attributing this evil to God himself, he blames some malevolent demon. This demon in this movie is obviously the artificial intelligence responsible for the creation of the matrix. The Matrix was created to control humanity for the intelligences own gain, so it is inherently evil. Descartes proceeds to talk about how in order to truly be free, one must do his best to resist deception and know what can truly be known. Neo and the rest of the ships crew are doing their best to free humanity, but humanity in general continues to be deceived by what appears to be so real. The Matrix simulates reality so well, that it never occurs to humanity to doubt what they see. Even Neo, the character the story centers around is clueless at the beginning. Only once he is confronted with the truth does he begin to doubt, but even then he attempts to deny it. Descartes ponders this in his meditations as well. He reflects on humanitys tendency to believe the uncertain based on comfort with the idea. Once someone is used to an idea, they tend to resist letting it go because it is so ingrained in them. He continues to state that one should treat any idea that can be doubted as being absolutely false so that no belief is built upon an uncertain foundation. However, some choose to go back to the comfort of believing that which is not true, such as Cypher deciding to go back to the Matrix. He chooses the comfort of the deception over the harsh truth, and opts to prolong his deceit. He conspires against humanitys freedom for his own personal gain. Obviously, there is a much deeper side to this movie than the action scenes and special effects. There are some very noticeable parallels with the first meditation of Descartes as well as other works not mentioned. It revives an interest in a topic that has been pondered for quite some time. Thus encouraging a new generation to ponder what can truly be known. This movie, when viewed in the correct light, really brings into question what deceptions truly exist in our lives. Spoon thing

Italy in World War II Essay -- Essays Papers

Italy in World War II World War II, which only lasted about five years, changed the course of history forever, and affected millions of lives. Among the major nations that were involved in the war, Benito Mussolini and his Italian army sought to settle their differences with many nations. Benito’s fascist views, his idea of a nation built by one race, and his relationship with Adolf Hitler ultimately led to his involvement in the war. His responsibility, in essence, was to ally himself with the superpowers of the world, and lead his people into a war that they could not fight. "Il Duce", (the leader), was the name that Benito Mussolini gave himself as his rise to power in Italy continued. He led the people of Italy with the mind set and many of the same ideas that Hitler used in Germany. "†¦ a tendency had been developing in Italy in favor of closer relations with Germany, both politically and economically." (1) Mussolini, along with Hitler, pushed towards a nation that was free of Jews, and would consist solely of the "perfect man". Mussolini’s goal was to create an ultimate Italian empire, in alliance with Hitler’s Germany. (2) "The manner in which Mussolini and the Fascist Party gained possession of the government was regarded in most foreign circles as an illegal act of violence." (3) As the nation of Italy began to suffer great debts, Mussolini had been summoned by the King to form a government to aid in the economic needs. This marked the birth of the Fascist Party in Italy. In the beginning of his rise to the top, Mussolini was popular amongst his people. His popularity was high, and people began to trust in his judgment and ideas. (4) He was, in essence, saving the people from the turmoil that had ensued the nat... ...hat they controlled, but affected the history of the world from then on. End Notes 1. Villari, Luigi. Italian Foreign Policy Under Mussolini. New York: The Devin-Adair Company, 1956 2. "Benito Mussolini in Pictures". 3 March 2000. Factual information on Mussolini. http://www.gvn.net/~lowe/mussolini/1.htm 3. See Villari 4. "World War II" (1939-1945) http://infoplease.lycos.com/ipa/A0001288.html 2000 Lycos, Inc. (March 2, 2000) 5. See Villari 6. Deakin, F.W. The Brutal Friendship. New York: Harper and Row, Publishers, 1962. 7. See Deakin 8. See Villari 9. Smith, Denis Mack. "Benito Mussolini" http://gi.grolier.com/wwii.wwii_mussolini.html Grolier Online Publishing (March 3, 2000) 10. See Villari 11. See Villari

Movies at theaters preferred than at home

Watching movies in theaters has been the trend since so long which could not be affected by the developments in technology. There are various alternatives for watching movie in the present day situation. Nowadays, most of the families own a DVD player or a VCD player. There are people who even own home theater systems which create an f eel of a theater. One of the main reasons for the audience opting theaters to watch movies is the ambience. Theaters have good facilities with latest technology in entertainment. People go to movie theaters to see movies, but that is not the whole story. Although the shift has been rather gradual, the movie theater has ceased to be a place for only viewing films. When an audience goes to the cinema, they are often seeking something beyond the movie itself. Nowadays, for instance, while it is very unlikely that a movie theater would use words such as â€Å"fully air-conditioned† in its advertising which gives the audience a pleasure in watching movie at theater. Going to the movies is not merely for enjoying the film, but also for taking pleasure in the facilities beyond just the projection equipment. People go to movie theaters not only to drown themselves in the dream on the screen, but to escape the cold in winter and the heat in summer. While freeing audiences from reality on an imaginary level through incredible stories and spectacular visions, movie theaters also offered them refuge from the natural harshness outside the theater. Some of the main reasons for why audiences prefer movies at theaters than watching at home in VCRs or DVDs are explained as below: Most of the movie-goers are desperate to watch their favorite movie at the earliest possible and in most of the countries a new release is available only at theaters. Fans have no option other than going to the theaters on the very first day if its their favorite actor’s movie. The screen makes the whole difference between watching a movie at theater and at home. The large screen gives a great feel for the viewers. The ambience also is good at most of the theaters which encourages audiences to go to movies at theaters. People who love to have uninterrupted entertainment prefer theaters which have an excellent facility of uninterrupted play. There is no bothering of the advertisements in middle of the movie. The digital sound effect that a theater can offer is truly amazing. The DTS system of audio provided by most of the theaters is incomparable. The surround sound system gives the real feel for the audience as if the play is going just around them. When its time to party, if a large group of friends want to watch a movie together, like colleagues, classmates, large family, the only option they can have is the theaters. Everyone cannot afford a home theater system. So it is the best idea for those who cannot afford all the facilities like DVDs at home. Theaters offer various classes of tickets so that even the lower middle class and poor can afford a movie. The extra facilities like fully air conditioned interests the low class audience a lot and comforts the upper class audience. There is a special type of movies; 3D movies which are to be watched only in the theaters for the 3D feel. This technology cannot be brought home by a normal person The cost of a movie ticket is very less compared to the cost of a DVD of the movie. Since a library of all the movies is not a appreciable decision, the theaters would be the right choice for movie than at home. By taking all the factors specified in to account the reason or why people see movie in theaters instead staying home and watching movies or playing movies in VCRs and DVDs is clarified.      

The Need to Introduce Flexible Benefit Plans for Employees

The employees of today†s workforce are divers. With such a workforce at hand, an employer must have a flexible benefit plan to match the composition of its employees. Flexible benefit plans are a written plan under which employees of a company are allowed to choose two or more benefits consisting of cash and qualified benefits (Everett & Miller, 1994). Some benefits offered under a flexible benefit plan are health care, dental, reimbursement accounts, life insurance, accidental death and dismemberment coverage, long-term disability, vacation, retirement savings, spouse accidental death and dismemberment coverage, and dependent care (Kleiner & Sparks, 1994). A young couple can be assured that their jobs not only meet the daily needs of their growing family, but that their children are covered for very little cost in their own employer-provided hospitalization and health care insurance. A worker employed by the same organization, approaching retirement, can choose benefits that will maximize his/her retirement income as much as possible. With his/her own children grown-up, he/she needs to attend only to his/her own needs. Also known as â€Å"cafeteria plans,† the organization offering a choice of applicable benefits to their employees ensures that the benefits for which they pay are the most useful for each of their employees. Costs are rising in almost every area of benefit provision and administration. The organization is able to secure more favorable rates for those benefits used, if the organization is not required to provide the same service to each employee (Webster, 1996). Employee benefit plans have had a long history, and can be traced back to 1794, when the first profit-sharing plan was created by Albert Gallatin in his glassworks in Pennsylvania (Kleiner & Sparks, 1994). Another notable benefit plan includes those made by the American Express Company in 1875 with the first private pension plan, and the first group annuity contract issued in 1921 by the Metropolitan Life Insurance Company (Kleiner & Sparks, 1994). These early benefit plans were only the beginning of the benefit packages. As it turns out, the Social Security Act of 1935 gave employees across the country a legal framework that supported the development of many forms of employee benefits. Very few employers provide full family health care coverage at no cost to the employee in today†s world, but everyone can save when they provide that coverage only to those who need it. Even though the employee almost always shares the cost now, the employer still provides the major portion of the cost of health care insurance. In today†s increasingly competitive business climate, everyone is forced to operate as efficiently as possible. The advantage to the organization and employees of having a flexible benefit plan is clear. Businesses are not required to pay for services its employees will never seek. For instance, pediatric care was provided across the board in one organization, a significant numbers of the company†s leadership were well past the point of needing that type of coverage for their family (Webster, 1996). Flexible benefit plans can be a very important tool for recruiting new employees and retaining current employees. Also, the costs of administering such plans may be offset to a large extent by the payroll tax savings generated when employees convert previously taxable compensation and income into a nontaxable fringe benefit tax (Everett & Miller, 1994). Flexible benefit plans also provide the employee with the advantage of being able to ensure that benefits chosen are those that best meets their needs. The primary advantage of flexible benefit plans is that the employer and employee receive certain tax advantages. This depends on the types of programs the employee chooses. In some cases, the employee may choose cash rather than any benefits at all, but that option is dependent on company policy. For instance, many companies offer pay in lieu of off the job vacation time, but other companies insist that employees take their accrued vacation time. Another advantage of flexible benefit plans is the ability of the organization to shift some of the cost of benefits to the employees who use them, while simultaneously offering tax advantages in other areas such as 401K plans. Any benefit that is not paid in cash, but is treated as such, is taxable to the employee, but the employee tax liability decreases the employer†s. Any benefit that does not satisfy the nondiscrimination clause of the Internal Revenue code is taxable (Webster, 1996). Other benefits are nontaxable either to the employee or to the employer. To be nontaxable, the benefit must be a qualified benefit under Section 125. Such qualified benefits include accident or health plans, disability benefits, accidental death and dismemberment benefits, the first $50,000 of group term life insurance, a group dependent care assistance plan, and a group legal services plan (Webster, 1996). A disadvantage of flexible benefit plans is that employees are often overwhelmed by the numerous choices a plan may have to offer. In many cases, companies are contracting accountants, financial planners, investment counselors and other consultants to help employees wade through the vast array of options (Jurek, 1995). Such consultant use increases the employers† costs of providing the flexible benefits plans, but employers believe the guidance is needed. As for the IRS, it only requires organizations make flexible benefit plans available to all employees, not explain the intricacies of all options. Employers† that provide flexible benefit plans show the desire to in increase employees† loyalty to the company. In an increasingly tight labor market and faced with the necessity of operating as efficiently as possible, in order to remain competitive, employers view the flexible benefit plan as a tool to enhance employee morale. Flexible benefit plans are also used to improve employer-employee relationships, reduce overall costs of providing benefits, and reduce the incidence of employee turnover (Leonard, 1994). Replacing an employee can cost more than the annual salary of that employee, so it is to the employer†s advantage to retain as stable a workforce as possible (Leonard, 1994). From both the employer and the employee point of view, flexible benefit plans make sound financial sense (Kleiner & Sparks, 1994). These plans provide a way for employers to control and budget benefit cost. At the same time, it is also a way for employees to enhance their benefits while paying expenses with pre-taxed dollars.