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MOHAMMAD RAYHAN UDDIN,
Advocate,
Supreme Court of Bangladesh
(Mobile: +8801914676110)
State of Maritime Laws in Bangladesh and the Necessity of Maritime Court
Shipping is an international strategy that plays an important role in the commercial arena in a country like in Bangladesh. The development of shipping of a country largely depends on its national fleet. The security of national trade and its continued carriage depends on the existence of a capable national merchant marine. The merchant marine of a country is not merely an economic tool and asset of our country. Bangladesh’s increasing dependence on sea-borne trade both in the export and import sectors promises for a solid foundation for its national fleet.
The growth of shipping industry of a country largely depends on her strong and effective statutes. In Bangladesh, maritime laws are divided into following phases:
ØLaws relating to merchant shipping in Bangladesh:
The Bangladesh Merchant Shipping Ordinance, 1983 and the Bangladesh Flag Vessels (Protection) Ordinance, 1982 are designed to contribute to the expansion of shipping in Bangladesh.
The Bangladesh Merchant Shipping Ordinance, 1983 provides the main regulations defining the conditions of maritime transport business in Bangladesh. The ordinance embodies rules regarding registration of Bangladesh[1]; transfers or mortgages of ships or shares[2]; national character and flag[3]; employment of seamen[4]; safety[5]; collisions[6]; accidents at sea and liability[7]; limitation of liability[8]; navigation[9]; prevention of pollution; investigation and enquiries[10]; wreck and salvage[11]; maritime lien[12]; coasting trade; sailing vessels[13]; penalties and procedure[14] etc. many of these provisions have been adopted from rules formulated by various international conventions.
Moreover, the merchant shipping (amendment) act, 2004 has made certain changes to The Bangladesh Merchant Shipping Ordinance, 1983 by amending some of its clauses. Duration of punishment for illegal escaping from vessels had been increased to 5 year’s term from the previous 2 year’s term and amount of financial penalty has been increased to taka 10 lakh, which was previously taka 10 thousand. It has been made mandatory in the amended law that the guarantee-money amounting taka 5 lakh of the guarantor against the sailor will be forfeited in case of his desertion and thus the money will be compensated to the party who incurred loss due to such bad attempt by the escaped sailor.
·Bangladesh Flag Vessels (Protection) Ordinance, 1982
The United Nations (UN) Convention on a Code of Conduct for liner conferences came into force on the 6th October, 1983. Bangladesh had acceded to the convention on the 24th July, 1975, and in light of it, the Bangladesh Flag Vessels (Protection) Ordinance, 1982 was promulgated. The Bangladesh Flag Vessels (Protection) Ordinance, 1982 was promulgated with a primary object to promote and encourage the growth of the local shipping industry. The object of the ordinance was to allow Bangladesh Shipping Corporation (BSC) get more of the market share of the cargoes moving to and from Bangladesh. The ordinance provides that at least 40% of the sea-borne cargo shall be National Flag Vessels. According to the ordinance, foreign shipping companies are not allowed to load any goods from any Bangladeshi Port if any National Flag Ship is available. Foreign companies can load cargoes under general waiver certificates issued by the DG, Department of Shipping, upon “no objection” from BSC.
ØLaws relating to Marine Fisheries:
·The Marine Fisheries Ordinance, 1983
Marine fishery plays an important role in pro-employment and foreign exchange earnings. The contribution of the marine fisheries sector to the country’s total fish production is about 23%[15]. The Marine Fisheries Ordinance, 1983 was promulgated to provide for the management, conservation and development of Marine Fisheries in the Bangladesh fisheries waters and to deal with certain matters connected therewith.
Under section 4, the Marine Fisheries Ordinance, 1983 empowers the Government to appoint a Director and other Fisheries Officers for the purpose of implementing the provisions of the ordinance and rules made there under.
The Director is responsible for the management, conservation, supervision and development of Marine Fisheries under section 5 and also for issuing licenses in respect of all marine fishing in the Bangladesh marine fisheries waters under section 8.
Part IV and V deal with Marine Fishing Operations and Foreign Fishing Operation respectively. Part IX deals with powers of authorized officers whereas Part X deals with offences and legal procedure.
ØLaws relating to Carriage of Goods by Sea:
Carriage of goods by sea is carried out on the basis of a contract of carriage between the consignor and the carrier. A contract for the carriage of goods by sea is called the “Contract of Affreightment.” A Contract of Affreightment may take one of the two forms, namely, it may take the form of a charter-party, or a bill of lading. A number of contracts of carriage of goods by sea are made in the form of bill of lading.
In Bangladesh, carriage of goods by sea is governed by the Bills of Lading Act, 1856;
The Carriage of Goods by Sea Act, 1925; The Merchant Shipping Ordinance, 1983; and the other general statutes such as the Marine Insurance Act, 1906; the Contract Act, 1872; the Evidence Act, 1872; the Penal Code, 1860; the Transfer Of Property Act, 1882; the Code Of Civil Procedure, 1908; the Code Of Criminal Procedure, 1898; and the Companies Act, 1994 as well as the general principles of law such as the law of torts and public and private international law etc. In these connection, reference may also be made to the Ports Act, 1908 and the Port Rule, 1966; concerning the administration of the port and the jurisdiction over ships in port; the Customs Act, 1969; containing various regulatory measures affecting ships, goods and persons in connection with importation or exportation of goods, as well as the provisions governing employment of labour.
The Carriage of Goods by Sea Act, 1925; contains the Hague Rules regulating the respective rights and liabilities of the parties to a contract governed by bill of ladings or similar documents of title for carriage of goods by sea “from any port in Bangladesh to any other port whether in Bangladesh or outside Bangladesh[16]. The Carriage of Goods by Sea Act, 1925 applies only when the contract of Affreightment is evidenced by a bill of lading. In the words of Professor Michael Bridge, a bill of lading is a ‘versatile document recording the receipts of goods which also provides evidence of the contract of carriage and may also serve as a document of title to the goods it represents[17].
A Bill of Lading means and includes ‘a document which evidences a contract of carriage by sea and the taking over or loading of the goods against surrender of the document.” Where the contract of sale is financed by the letter of credit, the Bill of Lading, inter alia, entitles the seller to be reimbursed by the bank.
The Bill of Lading Act, 1856 emphasis the negotiable and other characteristics of a bill of lading. The Bill of Lading Act, 1856 was passed to protect the rights of a consignee and endorsee to a bill of lading.
The Carriers Act, 1865 was passed at a time when the profession of carrying goods or passengers was growing and the carriers has an open opportunity to contract out of liability even for negligence or misconduct with the result that the consignor were left wholly at their mercy. The Carriers Act, 1865 was passed with two fold objects:
Firstly, to enable common carrier to limit their liability for loss of or damage to property delivered to them to be carried.
Secondly, to declare their liability for loss of or damage to such property occasioned by the negligence or criminal acts of themselves, their servants or agents.
ØLaws relating to Marine Insurance;
Marine Insurance Law is a part of commercial law. Insurance of goods during their transit from the exporting country to the importing country is an important incident in an international sale transaction. It is a common practice for the parties to an international sale contract to arrange for the goods to be insured against loss or damage caused during the voyage. In the event of loss or damage to cargo due to perils of the insurance policy, to recover his losses from the underwriter or insurer.
·Marine Insurance in Bangladesh:
There is no comprehensive law relating to marine insurance in Bangladesh. In Bangladesh, in the absence of any legislation relating to marine insurance, the courts had followed the principles of English law and English decisions based on such principles as well as the provisions of the UK marine Insurance Act, 1906.
The supreme court of Bangladesh puts it clearly:
“marine insurance is not dealt with by any specific law of this country. In England, matter is now largely covered by the marine insurance act, 1906. There is no such law in our country, Marine insurance Contract is therefore governed by the general principles of contract and also the English principles. The principles in English marine insurance act, 1906 are also applicable[18].”
The Appellate Division (AD) held: “in determining issues of marine insurance in general and the issue of unrepaired damage in particular, uptil now; there is no law on Marine Insurance in the statute book in Bangladesh. Yet, in respect of marine insurance in general, the court of Bangladesh follow the general principles of contract and practice, which are held in high esteem even by the American courts[19].”
ØLaws relating to Collision and Salvage:
The Maritime conventions act, 1911 is an enactment of the British parliament, resulting from the ratification of the collision convention, 1910 (framed for the unification of international maritime law as to the division of loss in collision actions) and the Salvage Convention, 1910 (framed for the purpose of addressing the issue of salvage keeping in line with the practice of all maritime actions).
Though Bangladesh did not ratify the conventions of 1910 yet, but courts of Bangladesh had followed the English enactment.
The High Court Division (HCD) of the Supreme Court of Bangladesh applied the principle of the act giving recognition to the applicability of the act in admiralty jurisdiction[20].
The Appellate Division (AD) of the Supreme Court concurred with the finding of HCD as to the applicability of Marine Conventions Act, 1911[21].
Since then no dispute has been raised as to the applicability of the Marine Conventions Act, 1911 in Bangladesh.
ØLaws relating to Maritime Boundaries:
·The Territorial Waters and Maritime Zones Act, 1974: It provides for the declaration of the territorial waters and maritime zones.
ØLaws relating to Maritime Safety:
·The Coast Guard Act, 1994
Under Section 4, there shall be a coast guard department. Moreover, there shall be one director-general to the department and he shall be appointed by the govt.
Section 5 deals with the constitution of the coast guard. It is stated in section 5 that – there shall be constituted an armed force to be called the coast guard.
Section 7 deals with functions of the armed forces.
ØLaws on Maritime Labour:
·Bangladesh Labour Code, 2006
Section 253 to 263A deal with the laws on Maritime Labour.
ØLaws relating to Admiralty Court in Bangladesh
·Admiralty Court Act, 2000
·Admiralty Rules, 1912
·The Courts Of Admiralty Act, 1891
·Admiralty Court Act, 1861
·Admiralty Court Act, 1840
ØNecessity of Maritime Court in Bangladesh:
Though shipping plays an important role in the commercial strategy in Bangladesh, but it is a matter of sorrow that there is no separate court relating to Maritime Law. That means there is no special Maritime court in Bangladesh. There is distinction between Admiralty Court and Ordinary Original Civil Jurisdiction.
His lordship Mr. Justice Ruhul Islam correctly appreciated the legal position when he observed- “Admiralty Jurisdiction is completely different from both Ordinary Original Civil Jurisdiction and Extraordinary Original Civil Jurisdiction of the High Court[22].”
The necessity of Special Maritime Court in Bangladesh is not needless to say. It is very important in order to protect shipping industry in Bangladesh. Basically, because of following reasons, establishment of Special Maritime Court in Bangladesh is important:
§For the security of National Trade. Because Bangladesh’s increasing dependence on sea-borne trade both in the export and import sectors.
§To regulate Maritime Transport Business in Bangladesh in case of registration of Bangladeshi ships, transfers or mortgages of ships or shares, collisions, accidents at sea, liability, wreck and salvage, penalties and procedures and so on.
§To protect the interest of the persons engaged in shipping industry.
§To increase the GDP Rate in Bangladesh.
§To realize compensation from foreign country.
§To encourage the shipping industries in Bangladesh.
It is a matter of happiness that, the Admiralty Court Act, 2000 gives the High Court Division (HCD) an Original Jurisdiction to entertain cases at first instance. Article 101 of the Constitution of the People’s Republic of Bangladesh provides that the HCD shall have such jurisdiction as are conferred on it by the Constitution and by other laws.
Section 3 (1) of the Admiralty Court Act, 2000 specifically lays down that the HCD shall be the court of Admiralty cases under the Act are decided by way of special statutory jurisdiction conferred upon the court by the Act Itself.
Section 8 of the Admiralty Court Act, 2000 permits the hearing and disposal of Admiralty Suits by a Single Bench of the HCD. However, the Chief Justice may constitute a Division Bench Comprising two or more Judges for hearing and disposal of such suits.
MOHAMMAD RAYHAN UDDIN,
LL.B. (HONOURS), LL.M, MBA
MOBILE NO: +8801914676110
Bangladesh is one of the best largest garments manufacturing nation in the world. The garments sector is divided into the textile and the readymade garments (RMG) segments. The textile segments is sub-divided into a number of activities, which include: spinning, weaving, and fabric processing; and the RMG segment includes knitwear and woven items.
In the edge of competitive international business, it is evident that countries are more involving in international trade. Without sound knowledge of management, export& import any 100% export oriented organization like SAZ FASHION LIMITED could not be operate its business smooth. SAZ FASHION produces shorts(cargo shorts, swing shorts, board shorts) wear of leading buyers like JESEPENE, SCOPE(USA based buyer), GATRACAN ( CANADA based buyer) etc. It’s deals with the famous company in the world shorts market having business of functional garments like swimming, outwear, causal etc. The operation of the company is pretty much spread around the world. SAZ FASHION participates garments fair local and abroad.
It is really a great pleasure for me that I have completed my OCP report on “
‘ . This report represents the total merchandising procedure of the company. During preparing of my report, I’ve detected some problems of the company. In the light of those problems I’ve given some recommendations. I hope that if the management of the company follows my recommendations, it will help the company to achieve their desired goals in the long run.
Objectives Of the study
The main purpose of this program is to gather knowledge about internal and external environment of an industry and find out consistency and in consistency between theoretical knowledge that we acquired from an industry that is live. And we also try to adjust with the gap to be compete at the modern job market.
The specific objectives are:
To identify the problems of merchandising procedure.
To make the more effective of the merchandising procedure.
To find out the prospect of merchandising in SAZ FASHION LTD.
To forward some recommendations to solve the problems.
Methodology of the study
Given the nature of the study, it was required to collect data from both from the primary and secondary sources. I was always careful of the study and collected data accordingly to accomplish those objectives.
Data collection Method:
Primary data: Data collection of the research was done from practical deskwork & Face to face conversation with the officers. I also got a chance for open discussion with different department chief & department’s senior officers freely.
Secondary data: The report was also based on secondary sources. Like – annual report, company projects profile, and related data, web site.
Limitations of the study
In the context of our country, still now, this kind of program is not popular. Most of the student do not have any idea about it. The major limitation is that data has to be collected within a very short period of time. The base of the study was collection of data by discussing, consulting & working a particular industry. The program suffers from various limitations, some of those are mentioned below:
ÞFor a glorious report, the time which is not sufficient. If we got more time then it would convey a tremendous result for our practical life.
Þ In the program areas the authority could not express accurate data easily for the reason of their confidentially.
Þ They hesitate to give right answer some of my questions.
Þ University does not contribute any payment for construction report.
Þ Some alternative samples were selected due to unavailability of all information.
Þ Information is a vital force for the competitive market. At present every industry has a great interest on other secrets. As a result I could not gather all the required information.
Þ Most of the officials are too busy to provide me sufficient time.
Þ They are very much reluctant to show all the documents.
Þ Top management was sometimes very hard to reach.
CHAPTER TWO
COMPANY PROFILE
A BRIEF HISTORY OF SAZ FASHION LTD.
Principles
SAZ FASHION LTD.
Aims of SAZ FASHION LTD.
Organization structure.
Selection procedure.
Training and development.
INTRODUCTION AND BRIEF HISTORY OF SAZ FASHION
SAZ FASHION LTD. A truly 100% export oriented manufacturing company has started its business about 12 years ago in our country. It is on of the local based companies and it has been established since 1998, 13th January. It is 100% export oriented company under the banner of the Bangladesh Export processing zone (BEPZA).At present the company’s total number of employees are around 1000. It is a private organization and sole trader ship. The name of the owner of organization is DILIP SHAH. It has show room in U S A and Canada. As a company it is operating in worldwide. The location of SAZ FASHION LTD and mailing address has given below:
SAZ FASHION LTD.
1956Hossain complex (3rd & 4th ),
South Halishahor.
Bondor,Chittagong.
The line of products of this company can be characterized in the following ways:
I am serving here as a Merchandiser and look after marketing side (Micro shirts & Shirts). The total number of employees working here are 40. It has two individual.There is a canteen for 1000 workers and employees on the top floor and one individual medical center every unites has medical center.
Principles:
To deals fairly , openly and honestly with all employees , customers & suppliers.
To combat corruption whenever or wherever it occurs.
To value and support each other’s contribution.
To ensure equality of opportunity for all & combat discrimination whenever or wherever it occurs.
To always obtain the best value from the resources available.
SAZ FASHION CODE OF CONDUCT:
Employment policies: SAZ FASHION LTD. Abides by the principle that decisions based on hiring, salary benefits, advancement, termination or retirement are based solely on the ability of an individual on the job. There shall be no discrimination based on race, gender, marital or maternity status, religious or political believes, age or sexual orientation.
Forced labor: SAZ FASHION LTD does not forced the labor in any form: prison, indenture, bonded or otherwise.
Child labor: SAZ FASHION LTD does not employment any person below the age of 18 to produce apparel, accessories or equipment.
Compensation: SAZ FASHION LTD provides each employment at least the minimum wage or higher and provides each employee a clear written accounting for every pay period.
Benefits: SAZ FASHION LTD provides each employee all legally mandated benefits. This includes meals or meal subsides or transportation subsides other cash allowances; health care , pregnancy, or sick leave, vacation, religious holiday and contribution for provident fund.
Hours of work / Over time : SAZ FASHION LTD complies with legally emendated work houses, uses over time only when each employees fully compensated according to local law and or a regularly scheduled basis provides one day off in seven and requires no more than 60 hours of work per week.
Management of environment, Safety and health: SAZ FASHION LTD has written health safety and guideline has a factory safety committee provides personal protective equipment free of charge and mandates its use and all applicable local environmental safety and health regulations.
Every employee shall be treated with respect and dignity: No employee shall be subject to any physical, sexual, psychological or harassment or abuse. Written disciplinary procedures shall be applied fairly among all workers of SAZ FASHION LTD.
Aims of SAZ FASHION LTD
To achieve and maintain a position in the world class manufacturing.
Objective of SAZ FASHION LTD.
Particulars
Percentage
Safety record
100%
Delivery on time
100%
Quality first time
100%
Commitment
100%
Utilization of resources
100%
Selection procedure:
After recruitment, selection procedure is maintained by the company. SAZ FASHION LTD makes a short of applicants from among all before selection test. This type of shorts list is prepared as qualification and experience. There are various types of selection test for employee selection. These are:
Written ( subjective type ) test.
Written ( objective type ) test.
Oral test
Medical test
Others
In my practical findings, SAZ FASHION LTD usually follows the written ( subjective type ) test, oral test and medical test for employee selection procedure can vary person to person. Such that
For worker: In LSL, no written test is undertaken in selecting workers. Job experience is considere as vital factor.
For staff: Departmental manger gives instruction to HRM to attract fight people.
For junior manager/Brand manager: As this is an entry – level / mid level position in management, Human resource department undertakes a series organization tests. Written test ,interview, physical test, group performance test, physical examination are also undertaken. Then the potential candidates are selected by human resource manager.
For senior manager: This post is filled up through promotion and hiring from other manufacturing concerns.
SAZ FASHION LTD provides promotion and extra benefits to retain quality people to the organization.
There are basically two types of benefits provided by the company. They are :
Financial benefits.
Non- financial benefit.
1.Financial benefits: Financial benefits are as follows:
Salary
Bonus
Allowances
Incentives
Provident fund
2. Non- Financial Benefits: Non –Financial benefits are as follows:
Communications/transport
Free medical services
Entertainment
Others
Promotion/Demotion:
The most important policy question in promotion is the relative significance of seniority and competence. In rencent times potentiality and competency are considered as most important basis for promotion. Through there is an increasing pressure and tendency, to give more weight to seniority in making promotions, because of the great importance that worker attach to length of service.
SAZ FASHION LTD (YSL) considers the merit and seniority as the basis for promotion.
Like public concerns, YSL does not have any system of demotion. HRM urged that the incompetent employee has to be trained.
Training and development:
For increasing the knowledge, skill and improvement of competency of employees both in – house and out door system are followed.
There are some training methods for developing employees. They are:
On the job training
Apprenticeship
Lecture and conference method
Sensitivity training
CHAPTER THREE
MERCHANDISING PROCEDURE OF
SAZ FASHION LTD
Vestibule training
But SAZ FASHION LTD follows on job training programs.
It means informing the trainees about the nature of work, conditions, and environment within a short period of time. The company has a separate training system is maintained. Employees are also sending to train up in foreign country.
Personnel department has its own policy for salary and wage administration.
There is some basis for setting pay. These are as follows:
Seniority
Experience
Performance
Position
Geographical distance.
Academic qualification
Personal relation
Others
In my practical findings, SAZ FASHION LTD motivates their employees through some facilities. These are:
Handsome basic pay
Extra allowances
Job security
Good behavior
There are various department in SAZ FASHION LTD as bellows:
Export and sales, Negotiation, Computer Aided Design (CAD), Import Department, Material Control Department (MCD), Laboratory, Quality Control, Work study, Production, Printing, Finishing and packing, Personnel Department, Administration Department and Accounts Department.
# Merchandising Procedure:
#Technical Packet/Worksheet Receipt.
#Making consumption: Fabric & Accessories
#Price quotation from supplier: Fabric & Accessories.
#Costing
#Proforma
#Material deliveries follow up:
#MCD ( Material control Department):
#Production
#Production Monitoring
#Target achievement
#Problem solving during production:
#Inviting the buyer or 3rd party for inspection
#Shipment
#The exports documents
#SWOT analysis
Merchandising Procedure:
In the garments sector merchandising is the bridge between the buyer, supplier and the company. Merchandisers arrange the orders from the Buyers and organize the materials from the suppliers. They also monitor the production and fix problems.
In the international market Bangladesh is competing with china, India, Malaysia etc as Garments maker. The Merchandisers are doing the great job to take orders from the buyers competing with other developed countries. Merchandisers taking orders from the buyers by satisfying them by giving quality garments at minimum cost. To ensure the minimum cost the merchandisers betting with suppliers to reduce the price of fabrics and accessories. Here I mention a general flow of merchandising as below & then described in detail.
Technical Packet/ Worksheet receipt:
SAZ FASHION LTD usually send worksheet that mention total body measurement, type of stitch, Quality of fabric, type of trims/accessories, color, type of label, Packing system, size measurement everything to make a garment to fulfill its design. And if required reference sample too.
Many buyers like THE NORTH FACE/NIKE/POLO, do not send reference sample during development,we may have to depend based on sketch.
Once receive the package we need to start work and have to monitor and run all the things very carefully.
Have to study carefully the spec and arrange meeting with concern person.
First of all, sit with pattern maker to adjust pattern based on sketch and measurement.
During pattern adjustment sales should arrange sub/Act. Material to start proto sample.
Meantime, make sample plan considering space at ‘sample room’.
If pattern found any discrepancy comparing sketch and measurment then should check back
With buyer as well SAZ FASHION LTD to have ‘ clear guideline about sample making.
If everything is settled then start proto and all of discrepancies should be highlighted pm checklist.
STEP OF SAMPLE:
1ST PROTO
2ND PROTO
3RD PROTO/4TH PROTO
SALESMAN SAMPLE
PREPRODUCTION SAMPLE
SIZE SET SAMPLE
BULK PRODUCTION
This is the structure of garment we can say. From the very beginning buyer has provided Space/T. pack/Worksheet etc. Where have model sketch and measurement. After review sketch and measurement, pattern maker start to make 1st proto’s pattern.
Based on pattern, will get gmts as perfect or wrong so pattern should be accurate as per buyer requirement. For production this is the most sensitive issue. Before sewing started sales explain each and every points to pattern maker as per buyer requirement.
Making consumption: Fabric & Accessories:
This is one of the important issues that have to be followed where by sales person should realize about its importance.
During proto ( 1st 2nd 3rd ) SMS & Bulk a well-arranged status for fabric & Material consumption would help us to save short shipment and to arrange material on time,which is future more.
During fabric/Materials purchase everyone should keep its accuracy to scold each if any shortage required.
For consumption we have one establish section called CAD (Computer Added Design) which helps us to get accurate consumption through mini marker. Mini marker may have missing of many small parts which will occurs trouble at production floor. To avoid such poor situation we should check those parts-comparing proto/sms sample as well with pattern personnel. Consumption is one of the important issue that has to be kept in good follow up.
PRICE QUOTATION FROM SUPPLIER: FABRIC & ACCESSORIES
After making consumption of fabric and accessories the merchandisers ask the suppliers to send price quotation of required materials. SAZ FASHION LTD have own textile and accessories industry and it also has good relation with other local and international supplier they are working with. When the buyer mention a any supplier the merchandisers have to send sample of fabric and accessories to the buyer for approval otherwise not. And all these communications happened through e-mail, fax and telephone or courier service.
COSTING:
COSTING means calculation detail of a garment mathematically & then profit and loss. Buyer provides worksheet to vendor to proceed proto making as well submit competitive costing. Base on t/pack pattern maker adjust pattern for consumption and meantime sales check all other necessary trims price and fabric’s price. Once get consumption need to calculate fabrics price, trims price( including Air cost &UP charges if necessary) print cost(if available), CWS cost, washing cost, CM(cost of manufacturing) etc. After taking consumption from CAD and receiving price quotation from the supplier the chief merchandisers prepare accosting sheet. In the costing sheet they measure all the materials and labor cost in some measurement unit they follow. They also add the interest at their profit rate for the company income. And send the costing to the buyers for further negotiation. Here is a costing sheet below:
STYLE
AFTS
BB CH SIDE STRIPE VALUE
SIZE RANG: XXSXXL. PRODUCTIVITY: 60 PCS/HR
DATE:
WIDTH
YDS
3%YDS
CON/YDS
REMARKS
COST DETAILS
COMPONENT
FAB CON/DZ
FABRIC PX
FABCOST
REMARKS
FAB 1 SOLID
FAB 2 MESH
TRIMS
PRINT
EMBROIDARY
WASH
CM
FOB/DZ
FOB/PC
ELC
TARGET ELC
ITEM
CODE
CON/DZ
RATE
COST
REMARKS
Main label
Care content label
3/8” Elastic
¾”Elastic
Spun polyester thread
Red poly thread
10mm flat draw cord
Outer draw cord
Drwcord tipping 5/8”
Eyelet
Hang tag
Tag pin
Hanger & Sizer
Poly
Carton
Carton Sticker
Interlining
Gum tape & Others
Total
Sample of costing
Price quotation to buyer:
The senior merchandisers send the costing sheet to the buyers through e- mail. If the buyers will not satisfy with the cost then they inform the merchandisers to decrease the cost. Then the merchandisers again communicate with the suppliers for negotiation to satisfy the buyer. If it is possible for the supplier to decrease the price they accept it otherwise the merchandisers negotiate with other suppliers to decrease the cost to satisfy the buyer.
Salesman sample making:
When the buyer accepts the cost rate the merchandisers go for SMS(sales man sample) making. They give order to the P&D to make sample by providing them the tech pack, sample fabric and accessories and they monitor on that to make the sample as fast as possible. After making the sample they check the quality by quality by quality controller and make sure that the quality is fulfilled.
Sample sending to buyer:
When the sample are made and quality checked by QA department & send the sample to buyers for approval. The buyer checks the sample whether it meets the requirement or not. They put the sample on the dummy as checking initials, if they find more faults than tolerance of the sample they mention those to the merchandisers ask them for size set sample this way and they taker approval from the buyer.
Price bargaining with buyer and supplier:
When the correction of sample the merchandisers have to check either the costing is increasing or not, if it increase then they bargain with the buyers to increase the price or with the supplier to decrease the price of the fabric and accessories. Most of the sample correction period increases and merchandisers solve this by negotiating with both buyers and suppliers to go for production.
Price fixing with buyer and suppler:
After bargaining with the buyers and suppliers the merchandisers fix the price at a way that they can go for a profitable production. After a good negotiation they stand at asuitable porice with buyer and supplier and fix the price. Base on garment price we may consider material prices.Means mat. Price has to consistence with garment price. Once price negotiated with supplier we may ask suppler for proceed material production.
Calculating productivity:
Productivity is the main factor to produce goods at a proper time. The merchandisers make a meeting with the planning department to measure the productivity. They calculate the productivity by using the measurement of quantity to make, lead-time, available production line, labor hour , suppliers in house etc. Then they make sure whether they can go for production at the given time or not.
FIXING LEAD –TIME:
After productivity measurement they fix a lead time to produce the Garments on time and before shipment date they will be able to do so. Shortly, we can say after confirm mat. Order to supplier till ETA in factory, we may consider the period as a Lead- time. Of course, material handler person has to discuss about lead-time before confirm material booking. If supplier failed toj ship goods on time then they will bear all material Air cost.
Accept the order:
After taking all those procedure if everything satisfy both buyers and suppliers SAZ FASHION LTD accept the order and takes preparation for the production. The buyer asks SAZ FASHION LTD to open LC at any or mentioned Bank and send the LC. The Merchandising send the LC to the commercial department for review, if there is any correction to make they again send that to the buyer for correction. They also send back-to-back LC to the suppliers as payment. Fabric, Trims & Accessories approval from buyers:
The merchandisers also have to take approval of fabric, trims and accessories from the buyer. The merchandisers send sdample of fabric, trims and accessories to the buyer and if the buyer satisfies with those the merchandiser go for booking.
Fabric & Accessories booking:
After the approval of the buyer the merchandisers ask suppliers for make a booking of Fabric and accessories requesting them to ship those at proper time.
Receive PI ( Proforma invoice from ) form supplier:
Suppliers send a PI to the merchandisers to confirm the booking details with price per quantity. Here in PI suppliers mention all the details they are sending to factory. IF there is any correction in PI , supplier will correct it and send Commercial invoice. Here is a sample of PL below:
COMMODITY : Fabrics for Readymade Garment Industry.
SHOPPING MODE: By Sea
Commodity: Accessories for Readymade Garment Industry. F.term: CNFChittagong
Last Shipment Date: -----
Shipping Mode: By Sea
Ref: PO 904011-CY
Marks
SL
Style/PO
Description/Color
Quantity Unit
U/px
Amount
I
THE NORTH FACE, 100% POLYESTER TAPE
MOONLIGHT
IVORY
TUNSTEN GREY
TNF RED
650
650
650
650
$0.50
$0.50
$0.50
$0.50
$325.00
$325.00
$325.00
$325.00
SUB TOTAL
3800Yds
$1300.00
2
NEVER
EXPLORER
I00%
PLOYESTER
BLACK
ZINC GREY
NAVEY BULE
650
650
650
$0.50
$0.50
$0.50
$325.00
$325.00
$325.00
TAPE
SUB TOTAL
1950YdS
$975.00
GRAND- TOTAL
$5750Yds
$2275.00
Say in words U.S Dollar Two Thousand Two Hundred Seventy five Only.
LC Term & Conditions:
a.25 days LC form the days of negation.
b. Country of origin: CHINA.
c. CHERTIFICATE OF ORIGIN: BENEFICIARY’S CERTIFICATE.
d. PARTIAL SHIPMENT & TRANSSHIPMENT ALLOWED.
For & on behalf of –First Concept Enterprise.
By – SAZ FASHION LTD.
Authorized Signature………………………
Signature………………………………….. Accepted
Authorized
REVIEW THE PI:
Receiving the PI Merchandisers make a review on it, everything they ordered are appeared at right direction or not, if there is anything appeared wrong then they send it to the supplier for correction. Otherwise they authorize it.
SUBMIT THE PI TO COMMERCIAL TO OPEN BACK TO BACK LC:
After the review the merchandisers submit the PI to the commercial department of to open a back –to –back LC, which is the payment method for garment sector now a days. Through back-to-back LC the supplier have opened LC at their bank and SAZ FASHION LTD open back-to-back LC against Buyer LC.
MATERIAL DELIVERIES FOLLOW UP:
Before production the merchandisers have to follow up whether the materials are in house/store
Or not. Without confirming the materials in store production will not be started. The supplier may make delay in sending the materials that’s why the merchandisers always send reminder e-mail to the supplier only to send the materials on time, because if the suppliers make any delay the production will be delayed and shipment will be delayed. So it’s also a great responsibility of the merchandisers to follow up the materials delivery.
MCD (Material control Department):
After delivery the materials from suppliers our MCD dept. Works like below:
MCD is fully related with sales team. All sorts of material of information they preserved and keep continue tracking about materials as per the invoice/information that relayed by sales, Buyer or Head office.
They keep their eye on material list mentioned ETD/ETA to get delivery and to catch production line as per factory plan. They of course, play vital rule in production by arrange and keeping sequence the material and its information’s.
For easy understanding here I attached some format/ chart that has made by MCD personnel for various issue.
As they are liable to relay all sorts of material information, so they must have record of all fabric & materials that stored from different destination by air or sea in their storehouse.
Work flow:
Receive material list / information through mail from sales team/ YO or supplier.
Collect material ETD/ETA( Estimated time of delivery/Estimated time of arrival)invoiceand check them correctly.
Keep checking with import section.
Checking with C&F or forwarder.
Should check carton & roll according to the invoice & packing list.
Should relay the information to concern person if any shortage /damage.
Make swatches of all fabric & trims for QA/Sales/Production reference.
Provide fabric & accessories for to QA for inspection purpose.
Collect inspection report from QA dept. and relay through status
Keep record of rejection swatches for supplier evidence.
Status for inspection summery.
Review carefully all sorts for material list/Buyer sample.
Make swatches for production.
Make consumption status for bulk / SMS.
Fabric status.
Leftover status.
Short/over status for fabric & trims.
PRODUCTION:
When the materials get in store the materials get in store the merchandisers order the production manager to go for production. At production sector the production manager and the merchandisers make a meeting to understand the total situation they have to handle. Then they get materials from the store and start their production activities.
Before start production our planning dept. works with merchandisers as like below:
Planning:
Planning department stands for making plans of how the production will completed at the due time. The make a lead time for the due time shipment otherwise the garments will lose the condition of LC. So Planning department makes the merchandising to finish their production on time.
PRODUCTION MEETING:
This should come your realization that in textile there has lack of educated manpower. To keep this mind to start any level of your working should consider the easiest way to explain the points to them. That’s why merchandiser arrange the bulk meeting with the production related section such as cutting,quality,mcd,maintenance,etc are attend there.
PRODUCTION MONITORING:
There is system of partial shipment when they get order in large quantity. So the merchandisers don’t give permission to get materials in advance, when the production sector need any materials they have to ask the merchandisers for materials. By this way the merchandisers monitor the production. The also monitor on the wastage of accessories by the labor.
TARGET ACHIEVEMENT:
The merchandisers have to be very conscious about the target of time. Because they have a lead time and they have ship the garment as per the contract they signed with the buyers. For that reason the merchandisers always try their best to achieve the target and work heart and soul to make it a success.
PROBLEM SOLVING DURING PRODUCTION:
During the production period there may appear some problem like; shortage of materials.When this kind of problems occurs the merchandisers solve this problems themselves.
INVITING THE BUYER OR 3RD PARTY FOR INSPECTION:
When the production finished and the products get packed the merchandisers invite the buyers to inspect the products physically. The buyers send their local inspection team to SAZ FASHION LTD TO check the products. There is a tolerance measurement; if the products quality passes that measurement then the inspection team informs the buyer that the products are ok.
PACKING:
After finish production our packing section maintain pack the garments as per instruction and prepare packing list for shipment.
LAB TEST: Before ship to destination our production floor must do lab test of a finish garments garments for buyer approval. Lab test report have to send through on line buyer approval lab report fill up into from. After getting approval, we can ship all garments to destination. For our convenience we at first make 03pcs gmts for lab test done by the laboratory is as follows:
SAMPLES FROM MCD ( TST, LSL, YGA)
PHYSICAL TEST
CHEMICAL TEST
WEAVES ANALYSIS
FABRIC DENSITY
FABRIC WEIGHT/M2
WATER PROOFNESS
WATER REPLIENCE
CROOKING (RUBBING TEST)
WASHING TEST (GARMENT)
FIBER INDENTIFICATION
BURN TEST
SOLUBILITY
COLOR FASTNESS TO
WATER
COLOR FASTNESS TO
WASHING
DIMENSIONAL CHANGE
( SHRINKAGE)
SPECIFICATION OF
COMPLAINS
LAB TEST RESULT
BASIC INFORMATION FOR
LABAND PURCHASE
BASIC INFORMATION
FOR SALES/ FACTORY
SHIPMENT:
When the products get approval from the inspection team of buyers the merchandisers go shipment steps through our documentation team. The Doc’s team contact with the transportation ( forwarder, C& F) to take the product to the seaport shipment those through the buyer. On the whole the document procedure of our Doc’s team shows as below:
ORDER PROCUREMENT
COLLECT PRODOCTION PLAN
FINISHING AND PACKING
BUYER INSPECTION AND APPROVAL
EXP/GRP FROM
EXPORT PERMISSION FROM BEPZA
C & F AGENT
C&F AGENT
BANK ENDORSMENT
COSTOMS FORMALITIES
FAX TO YO
NON NEGOTIABLE NILL OF LADING (B/I) / FORWARDERS CARGO RECEIPT ( CO) FOR VISA AND CERTIFICATE OF ORIGIN ( CO) PROCUREMENT.
OBTAIN CO FROM EPB/CHAMBER
EX-FACTORY
FRIGHT
FORWARDER / MOTHER
SHIPPING
ADVICE
B/L,FCR ( ORIGINAL & COPIES)
ORGINAL COPIES TO YO KOREA/FORWARDERS (COMMERCIAL INVOICE, PACKING LIST,VISA, CO, B/L OR FCR AND MISC)
EXPORT DOCUMENTS COPY TO NEGOTIATION DEPARTMENT FOR NEGOTIATION THROUGH OUR ADVISING BANK
( HSBC/CITI/SCB)
THE EXPORT DOCUMENTS:
Commercial Invoice no
Packing List
Bill of Lading
Air Way Bill
Certificate of Origin
Export License
Visa ( Textile products) for USA & Canada.
Multiple country declaration (MCD) for USA shipment GSP Certificate.
At a glance the total communication between the departments as below:
Sales > MCD ( Material Control Department)
Production > Factory Manager/APG/Technician/Supervisor.
Pattern > Included solid and sewing pattern.
CAD > For consumption and cutting marker print out.
Inspection- shall, sewing,embo, print, measurement & final inspection.
Packing-including barcode print, order poly bag, packing list preparing and carton order.
Shipment
SWOT ANALYSIS
In this context, I want to make a SWOT analysis as follows:-
STRENGTHS
PHYSICAL RESOURCES:
World wide nominated corporate buyers
Competitive price
Client dedicated service delivery
It networks
INTANGIBLE RESOURCES:
12 Years of experience
Experience and skilled workmen’s
Committer service
World wide image and reputation
CAPABILITIES/ PROCESS:
Corporate value
Committed service
Customer care
One stop solution
WEAKNESS
Frequent market fluctuation
Negative approach & business practice by competitors
World Economic Recession
OPPORTUNITIES:
Increased market demand
Company of the choice
Strong financial condition
Loyal Consumer Group
Faster Market Growth
THREATS:
Competition from rivals
Increased & fluctuate price
Government laws
Frequent currency fluctuation
Political Instability
Lack of facility in the port, harbor & poor infrastructure.
CHAPTER FOUR
CHAPTER FOUR
FINDINGS & ANALYSIS OF THE PROBLEM
FINDINGS & ANALYSIS OF THE PROBLEM
On the basis of this research I am detecting the following the following problem and also analysis the above statements against the company & I’ve also some findings which are stated later:
Lack of proper training facilities for the junior level employee.
Awkward in adopting update technology in production system.
Lack of proper communication between top level and lower level.
Inter departmental conflict.
Labor shortage.
Lack of motivation.
Inexperienced merchandising officials.
Salary structure is not encouraging enough to stay the merchandiser for long time in SAZ FASHION LTD.
Others departments try to dominate the sales & Export dept.
SOME OTHER PROBLEMS AND STATEMENTS ARE:
Some times problem arises between forwarder & SAZ FASHION LTD, between supplier & SAZ FASHION LTD, Merchandising & delivery issues. Most of the problems are handled by the Buyer about the pricing or delivery time etc and solved through recognized negotiation channels & e- commerce very somoothly.
Proper use of SAP system.
If supplier does not supply the raw material, fabric etc, in due time, they need to ship the raw material by air at their own expenses. And if there is air prepaid shipment due to suppliers delay, supplier need to share to share prepaid cost also for export purpose. Here the company need a huge conversation, communication, documentation and time which makes a problem for smooth work.
Regarding missing or accidental problems, for export & import, in most cases insurance is done by SAZ FASHION LTD and buyer can solve accident issues accordingly.
Some times forwarder mistakes to supply the correct goods to correct destination if they make a mistake when the cargo is loaded or unloaded.
Forwarders are nominated by buyer, whose are some times very costly in comparison to other forwarders. But we need to ship out our cargo with nominated forwarder. But it has some at destination or on the way forwarders are responsible.
SAZ FASHION LTD need to implement some standard training program for junior merchandiser for better performance.
PROBLEM FOR CONSUMPTION INCREASING OR DECREASING:
First the buyer order to make a sample with their reference worksheet or garment. Then the sample is created with a sample size of M. there is many size like S,M,L,XL,XXL etc, also many color assortment when the final order order is received.
FIGURE : PRODUCTION RATE OF SIZE WISE ORDER OF FALL 2010
But only with the size M consumption we out the 1st proto, 2nd proto, 3rd proto with the buyer comments, then the salesman sample made but there we have many different color but the size is M. Then pre production garments also prepared with that size after that the final order high then the consumption varied. For this the fabric also required more than what was purchase on the basis of sales sample. Then for this kind of over consumption the additional Po is being created which makes the cost of garments higher then previous price.
At the same time if we get the S size qty high then the consumption reduced and the fabric are saved after finishing the production. So it makes inventory goods. So every year there is many stock qty created. It needs more place to keep this inventory goods separately. But in every year the running material purchase is increasing and for the problem to keep this goods separately is one of the burning issue for SAZ FASHION LTD.
# As SAZ FASHION LTD RMG is a premium &k high tech product and its price is also higher than others vendors in the world market, the packages should be more attractively designed. Increasing of foreign currency causes a great impact in production & increases the variable costs of the production. Fluctuation of foreign currency affects on import goods.
# Production capacity is not suffictent according to actual demand & Lack of new technology, productivity is not increased for Inefficient channel member, Lack of proper communication between top level, mid level & lower level.
The production planning department make out the plan over the year for various buyer for various season. They make the plan on the basis of-
Production floor line gap
Material control departments material situation chart.
Sales department.
Import department.
They make the plan keeping some days in hand but if the goods didn’t received in due time the line missed the production so it makes a problem in production. There are many issues that makes an effect for production line gapping. These are—
If the supply goods that received from the suppler is rejected by the companies quality department then the material control department can not issue the fabrics or accessories in due time. So the production line missed the running plan and for this kind of line gap it’s a really tough situation for the company to make out another plan.
There is also the import departments clear information is needed to get the goods in due time.
The overall political situation is also hampered the smooth work for clearing the goods in due time like the strike or problems.
The miss communication with the supplier or head office also creates problem.
The mistake of the cutting or concern department also creates problem.
The company should try to avoid this kind of problem and to get rid of this kind of problem, the company must keep a close look to this kind of fact that hampers the production. Like—
To avoid the supplier problem the company must take some initiative such as:
If the company ask the supplier to send the swatches of their goods for test purpose before their final shipment of the bulk order and the company could easily test the swatches/ samples of the goods for lab test report or other reports to make a comment before they ( supplier) shipped out their bulk order.
By this type step the supplier can rectify or modify their goods before the shipment of the bulk order by this type of action the company could remove the supply goods problem of rejection or at least could get the better goods for the smooth production and shipment. Because most of the time we are facing this kind of test, color fastness or rain test failure problem after receiving the bulk order. But then it creates so much problem for material control department , sales department and also for quality control department and finally for the production plan.
For the consumption reduce or increase problem the company could make a mix marker ( By the Cad department with measuring with measuring all the size ) consumption. Which will help to avoid the variance of consumption for the size order breakdown.
SOME OTHER FINDING:
As the remuneration is not attractive so the merchandiser can’t keep full concentration to their work. As a result their mistakes are happening frequently. For example: one junior merchandiser of POLO buyer recently purchase wrong color zipper of 700000 pcs. Finally: he has been taken a warning letter to do such kind of mistake.
After getting the order from the buyer, we have a rule to order for fabric within 03 days and any minimum issues have to inform the buyer within 01 week. As for example: one suppler first concept has a rule to order at least yds $ 1.3. But sometimes we had to order below 500yds. That time supplier make up charge to $ 1.7. We should inform this upcharge issue & some times buyer do not agree to adjust the price.
Some time buyer made acceleration the order at the time of mid production. That is they shift the order from country to country to country. In that case we face problems regarding healthcare label, sticker, hanging etc.
Some times some other department want to dominate or create unexpected pressure on sales. As sales is the only department that are always corresponding with buyer so they should get some extra facilities & morally should be high. But other dept. has the attitude to demoralize the sales person. I have also found some export, import & income data as stated below.
SAZ FASHION LTD
YEAR WISE TOTAL IMPORT DATA
YEAR
AMOUNT
2005
US $ 1000000
2006
US$ 1300000
2007
US$ 1543740
2008
US$ 1245000
2009
US$ 1654870
Total
US$ 6743610
SAZ FASHION LTD
YEAR WISE TOTAL EXPORT DATA
YEAR
AMOUNT
2005
US $ 1400500
2006
US$ 1706700
2007
US$ 1948290
2008
US$ 1545887
2009
US$ 2954970
Total
US$ 9556347
SAZ FASHION LTD
YEAR-WISE NET INCOME DATA
YEAR
AMOUNT
2005
US $ 104582
2006
US$ 148089
2007
US$ 180654
2008
US$ 170843
2009
US$ 194870
Total
US$ 799038
SOURCE: AUDIT REPORT
CHAPTER FIVE
** RECOMMENDATIONS
** CONCLUSION
APPENDIX –1 (BIBLIOGRAPHY)
APPENDEX –11( ABBREVIATION)
RECOMMENDATIONS
On the basis of my research I am presenting my following recommendations to the company.
RECOMMENDATIONS ARE:
For company side:
As SAZ FASHION LTD follows their purchasing system with a 0% over resemblances. But it should be 5%. For the consumption variation it gives a loss to production. So SAZ FASHION LTD should be more careful about consumption making & they should follow the mix – marker consumption. The local company should have the authority to judge the materials quality or to choose the material type the company can purchase indirect and packing materials from local market which will help to reduce cost of production need to develop backward linkage industry like thread, fabric, poly cartons and other accessories.
For the supplier side : If the supplier shipped the swatch of the same lot of fabric earlier then they shipped the bulk order, the local company can test it before and they can advise to the supplier about the quality of fabric or other goods & also they should be more careful about the quality of goods.
About order breakdown: when the buyer meeting arranged local company should strongly protest about the size order breakdown which hampers the production line for over consumption.
The production and quality legal obligations should be fulfilled.
The logistic & the ship back procedure should be more developed.
The management should overcome the area of conversation to select the competent employees for their organization.
The company should take the new and different promotional strategy.
Training program should be arranged for new employee in regular basis.
Working space of the department should be improved.
To make good business relation with logistics supports like BGMEA, Forwarders, Carrier Line & International courier service.
SOME OTHER SUGGESTIONS:
Continuous customer contact monitoring is essential.
Integrated marketing communication (IMC) should be used.
Customer attraction and relation policy should be modified.
Identify new area where new product is not available and no competitors exist.
The area where the competitors position is in better SAZ FASHION LTD should offer attractive facilities for the outlets and customers in that particular area.
Computerized cutting system must be implemented to avoid wastage of fabric and other raw materials.
SAZ FASHION LTD accessories should have to adopt online selling system.
Job enlargement and job enrichment techniques should be used to make the job more effective.
To increase the customer awareness of the group may consider by giving the advertisements by printing media and electronic media.
Government must work as facilitator of both promotion and regulation of Garments. Any attempt at direct involvement of government in procurement or supply of different Garments materials can jeopardize the trade to non – returnable situation.
Remuneration structure should be hand someone and dynamic. Otherwise skilled merchandisers will leave SAZ FASHION LTD.
The relation between buyer & SAZ FASHION LTD be more enthusiastic.
Departmental conflict should be resolve. Specially other dept. should respect sales department’s work & their decisions.
CONCLUDING REMARKS:
According to the modern marketing concept, consumers are the king and queen. Marketers cannot earn profit or implement any technique without satisfying the customers. On the other hand, the business organizations are facing huge competition in the market. So, right marketing technique should be applied at the right time. In this regard, the market plays a pivotal role on the business field specially to implement a new mechanism.
At present, no organization undertakes any fixed marketing policy and strategy. It is constantly changed with the advancement of information and technology. The automation of sales is being implemented by SAZ FASHION LTD as the pioneer in Bangladesh.
SAZ FASHION LTD is a well- established and favorable group in Bangladesh and worldwide. In around the world Garments industries have huge amounts of buyers the success of a country and customers. In fact customer satisfaction is considered as a key valuable to attain the satisfaction. That is why, a number of recommendation have been stated and the management of SAZ FASHION LTD can be benefited from it.
FINALLY I confess that mistakes may take place in my report because of the various limitations. In the report I have presented many tools and techniques and this will be able to increase the overall profitability and performance of the company. So at the end of my report, I can explicitly say, “only motivation to the outlet holders and consumers with the proper practicing of the recommendations and suggestions should be applied by SAZ FASHION LTD in the target field.
APPENDIX –1 ( BIBLIOGRAPHY)
Bibliography:
Kotler Philip and Armstrong Gary, “Principles of Marketing” (Pearson Education Incorporation, 2005), 10th.
Jones G.R & Charles W. L. Hill, “Strategic Management”, 4th edition.
