Themes in of Mice and Men by John Steinbeck

There are many themes in Of mice and men by John Steinbeck. There is the theme of brotherhood and friendship. Lennie and George against all odds are close friends, brothers in a way. They take care of each other in different ways. George takes care of Lennie and tries to keep him out of trouble which is a very difficult task but one which he takes on nonetheless. Without him Lennie has noone and probably wouldn’t last long, even if he went and lived in a cave. And George does get something from Lennie – he gets companionship their friendship is what sets them apart from the other guys that works on ranches. An’ why? Because†¦ because I got you to look after me, and you got me to look after you, and that’s why†. Without their friendship there would be no book. You get to read a lot about how George and Lennie interact with each other. Segregation is also  in the book. There is the obvious one: Crooks the negro stable buck is set apart from the others because he is black, he isn’t even allowed to sleep in the same bunkhouse as the other ranch workers. But others in the story are set apart from the group as a whole. Curley’s wife is ignored by everyone, the only woman on the ranch and she has noone to talk to.There is a lot of prejudice towards the two aforementioned characters. Other characters whom people feel prejudice against are Lennie, for his disability and Candy, who like his dog is getting old and will soon have outlived his usefulness. Another theme present is the one of innocence. Lennie has the mind of a small child, he is very innocent and naive. He doesn’t realise what he’s doing most of the time. How can he be guilty of a crime when he hasn’t done anything harmful on purpose? He doesn’t know his own strength. He doesn’t know much at all. One thing he does know is that George looks out for him and he is very loyal towards him.In the outsider’s chapter he gets very agitated when Crooks implies that something might have happened to George in town. It’s interesting that he is so loyal to George but that he can’t remember his Aunt Clara, someone actually related to him by blood and that took care of him for some time. There is a fair amount of violence in the book. Some of it is intentional, Curley trying to pick a fight with Lennie, the ranch hands going after Lennie at the end of the novel all intent on causing pain and/or killing him. The one who causes the most pain and most death though is Lennie but he barely realises it.He shatters Curley’s hand, kills all the animals he acquires and also Curley’s wife. However loneliness is definitely the biggest theme in the book because everyone in the story suffers from it. The farm hands going from ranch to ranch by themselves George talks about their loneliness already in the first chapter, Curley's wife trapped on a ranch with a bunch of men who won't talk to he r because they risk getting into trouble with Curley, Crooks who is cast out by everyone, Candy is alone after they shoot his dog who was the only constant companion in his life. All these characters admit that they are lonely.The only people that aren’t alone are George and Lennie so it is quite sad that he has to shoot Lennie, which might be the best for Lennie at the time but from then on George joins the ranks of lonely ranch hands travelling on their own. Except he has known companionship so he will always know what he’s missing; the other guys have never had anyone they were that close to so they don’t understand his pain after he shots Lennie. This is obvious in the last sentence uttered by Carlson watching George and Slim walk away together. â€Å"Now what the hell ya suppose is eatin’ them two guys? †

Don Quixote Essay

Fiction and Metafiction in Borge’s Ficciones and Cervantes’ Don Quixote dela Mancha Unbelievable and amazing may perhaps best describe the literature that the world has as of the moment. It is unbelievable because who would have thought that the wide spectrum of literary works would be so great in number? At the same time, it is amazing as the progress and history which literature has gone through are truly marvelous. The literary works which are within humanity’s reach are incomparable to what people back then had. The literary works of the moment which are within humanity’s reach is a compilation of history, art, language, the sciences, and politics of every generation, culture, and nation. Truly, literature has such a monumental scope within its pages that sometimes, a person may be lost with so many things literature has to offer. Literature is both fact and fiction and is inspired both by history and creative imagination. The elements within literature are all reflections of the realities of society, but these things can still be considered as fictional—after all, fact is fact and pure truth—nothing more. But what if something fictional seems so real that it seems to be factual and true? What if a person or a character which is just imagined seems to be a real person of this world? What if the line between reality and imagined is confusing and seems to be separated by nothing at all? Two authors by the name of Jorge Luis Borges and Miguel de Cervantes Saavedra are the answers to such questions. Saavedra who wrote (or â€Å"supposedly re-wrote) the famous adventure of Don Quixote dela Mancha and Jorge Luis Borges who wrote the seventeen literary pieces contained within Ficciones are fictional writers. When a person talks about fiction, it usually pertains to one thing—created by the imagination. Thus, it means that any work of fiction is merely invented by any person and that any fictional work is not true, is false, and can never be a fact. Yet, Saavedra and Borges have created literary works which are fictional but they seem so real and true that a person is left to believe that they are indeed the truth—metafiction. Metafiction, according to Patricia Waugh, is â€Å"a term given to fictional writing which self-consciously and systematically draws attention to its status as an artifact in order to pose questions about the relationship between fiction and reality† (qtd. in Liu). Thus, metafiction is indeed fictional and from the imagination, and it aims to confuse readers about what is real and what is merely created by a person. How does a person achieve this? Again, according to Patricia Waugh, â€Å"such writings not only examine the fundamental structures of narrative fiction, they also explore the possible fictionality of the world outside the literary fictional text† (qtd. in Liu). Thus, an author creates a fictional world and creates another fictional world within the already imagined world—creating a metafictional world. In Borges’ Ficciones and Saavedra’s Don Quixote dela Mancha—this metafictional world is truly what they have conjured up. Ficciones is a book which contains seventeen fictional literary pieces that seem to be real. Each piece has its own world, own elements of characters, settings, and even at some point, its own mind and language. There are pieces such as the Library of Babel that appears to be real and true that a reader also wants to believe that such place is true. In that particular piece (from Part One of the book), Borges describes a library in length and in awe. The whole thing seems to be an introduction to a novel of some sort, and yet at the same time, it also seems to come from a real book full of factual evidences that such a library exists. In the following excerpt, Borges describes the library and the people who are fascinated with it: â€Å"When it was proclaimed that the Library comprised all books, the first impression was one of extravagant joy. All men felt themselves of a secret, intact treasure. The universe was justified, the universe suddenly expanded to the limitless dimensions of hope† (83). However, further in the Library of Babel, Borges even talks of mystical books such as the Vindications which are â€Å"books of apology and prophesy which vindicated for all time the actions of every man in the world and established a store of prodigious arcana for the future† (83). What Borges has created is a fictional world, but a reader may find that world to be so palpable and genuine that it appears to be impossible that it is just imagined. The same conclusion can be given to Saavedra and his work on Don Quixote dela Mancha. In Saavedra’s work, the book is divided into two parts—one is the tale or adventure itself of Don Quixote and the second part is the metafictional work wherein the author talks directly to the readers and even to the characters that they all seem to be real people when clearly, they are all imagined. The ridiculous adventure of Don Quixote and his â€Å"squire† Sancho Panza is so preposterous (as with the example of the enchanted peasant girl or the basin turned into a knight’s helmet), far-fetched, and humorous that a person will not for a second think that the entire tale is true. However, when Saavedra writes the second part of the book, doubts and hesitations replace the earlier convictions. For example, in the first part, Saavedra writes about a Dulcinea who was believed by Don Quixote to be a princess in disguise of a peasant girl when in fact, she really is a peasant girl. Later on though, Saavedra explains this turn of events in Don Quixote’s life: â€Å"I have reason to think that Sancho’s artifice to deceive his mater, and make him believe the peasant girl to be Dulcinea enchanted, was in fact, all a contrivance of some one of the magicians who persecute Don Quixote†¦ † (369). Therefore, Saavedra has created two worlds—one that is entirely fictional wherein the character of Don Quixote resides, and the other is metaficitonal wherein the character of Don Quixote does reside still but which it is explained why he has such ridiculous notions of chivalry and enchantments. In conclusion, though metafiction may seem to be such a complex and wondrous thing, it cannot exist without a person knowing first what is fictional. Metafiction exists in the world of fiction—a person cannot write or create a metafictional world without going into a fictional one. That is like a person wanting to break the rules without knowing what were the rules in the first place. Literature is truly complex but at the same time unbelievable and amazing—Saavedra and Borges can attest to that. Works Cited Borges, Jorge Luis. Ficciones. New York: Grove Press, 1962. Saavedra, Miguel de Cervantes. Don Quixote dela Mancha. New York: Penguin Group Incorporated, 1957. Lui, Kate. â€Å"Theories of Metafiction. † Postmodern Theories and Texts. 1998. Department of English Language and Literature, Fu Jen University. 4 Aug. 2009.

Books are dead Essay

It could be said that books are dead which leads to the question, ‘What are people doing instead? ‘ People are buying and using modern technology indeed of reading books because books are tedious. Would you rather read through a whole chapter in a book just to find an answer to a question, or type in key words into a search engine on a computer and the information be found instantly? Other technologies such as; video, internet and DVD, have superseded them. The more advanced technology appeals to a wider audience and society is not pressurised into enjoying it from an early age if they do not want to, as in the case of books. Books are seen as primitive and dated because they have less to offer the next generation in the form of enjoyment. Furthermore, books are not fashionable in the twenty-first century. This is because popularity within the community is directly proportional to whether the individual has the newest technology or not. The most popular individual has the most recent technological development, such as the latest mobile telephone, and the not so popular individual is left behind, still reading books. Technology is a way to ‘show off’ and ‘showing off’ is a way of making new friends and keeping the existing ones. In addition, we would not have moved forward in time without new technology. For example, in the future, we will be able to travel into space and back, which we would not be able achieve using books. Of course, the maths and science would have originated from books but you would need technology to apply it. There is not point in publishing books anymore because no one has the time to sit down and read them. This is because they are boring and it is too much effort. You also have to be in the right mood to read a book, whereas you do not need to be with technology since there are so many alternatives. Books are a waste of paper and ink, and are we not trying to save the environment? Moreover, books are made by technology, for example, the printing press is made up of machines. So why not use technology in other ways that will be appreciated more? On the other hand, books have survived every new technological development, unlike the video recorder being superseded by the DVD recorder, within a few decades. Books have, and will stand the test of time because one can escape into a story in a book and enjoy it without the need for anyone else. Disappearing into a book is an escapist fantasy because you can interpret it in so many different ways. It also makes a nice change from the more advanced technology the world has to offer.

2008-2009 Economic Crisis and the Policies Implemented Research Paper

2008-2009 Economic Crisis and the Policies Implemented - Research Paper Example This happens while unemployment and bankruptcies rates go up (Andrews, 2009). Recessions crop up when there is a general drop in expenditure. It follows the rising of an economic bubble or an unpredictable supply shock. Governments respond to recessions through implementing expansionary macroeconomic strategies. They tend to raise the government’s expenditure, increase the money supply and lessen the amount of tax paid by the citizens (Andrews, 2009). In 2007, a global financial predicament rapidly metamorphosed from the satiation of the assets bubble in the United States to the most horrible recession ever witnessed on the planet. This paper will research on the causes of the 2008-2009 economic predicament and the policies executed by various key people liable for saving the U.S. economy. It will also explain the task, constitutional authority, and the policy view of some current holders of key positions that set policies for saving the U.S. economy. In 2007, a worldwide econ omic predicament spread its gloom on the financial outcomes of several nations (Simon, 2001). It ended with what was often termed as the worst recession (Simon, 2001). Its source that originated from the sub-prime segment of the United State real estate field as an isolated turmoil matured into a complete recession in 2007. The old well-known fact that the whole world sneezes when the United States seizes flu seemed to be justified (Baker, 2007). This is because vital economies like Japan and nations in the European Union also went into recession in mid 2008. Generally, 2009 became the first year since the 2nd WW that the world had experienced a recession, a catastrophic over turn of the boom years from 2002 to 2007. The predicament came mainly as a shock to most policymakers, economists, investors and multilateral agencies. The day before the eruption of the economic disaster, Jean Philippe of the Organization for Economic Co-operation and Development (OECD) declared that for the O ECD region all together, development is set to go past its potential rate for the rest of 2007 plus 2008. This was held up by optimism in rising market economies and positive financial settings. Following the worldwide recession of 2008 and 2009, the economics line of work has come under a huge deal of disapproval from leading scholars. Economists offer a strong analysis of the economics line of work. They dispute that both implicit and explicit intellectual conspiracies make it hard for the leading members of the job to promote a genuine discussion derived from alternative perspectives (Baker, 2007). These leading members were always allied with selected American universities. The outcome was that a rather restricted intellectual discussion occurred between like-minded scholars. Hence, it does not astonish that, for a great deal of 2008, the harshness of this global recession was underrated. Afterward, leading interpreters, including the International Monetary Fund (IMF) and the Wo rld Bank, made several changes to its growth forecasts during 2008 and 2009 as the degree of the crisis developed (Baker, 2007). Causes of the 2008-2009 Economic Crisis There were numerous revealing factors that should have set off alarm bells warning of an upcoming economic recession. A huge majority of officials, academics and financiers, overlooked the signals and instead made plentiful claims about a fresh period. There existed a universal excitement regarding the conditions of the worldwide economy and with a lot of critics saying that time was different. As disputed by this research, there exists, however, numerous connections between the banking crises and previous US sub-prime

Creative Accounting and Earnings Management Essay

Creative Accounting and Earnings Management - Essay Example According to the research findings it can therefore be said that financial statements are prepared by managers of a company or enterprise to represent the true and fair view of the affairs of the company. They are then used by the shareholders and other users of financial statements for the decision making process. It is a very critical part of financial accounting because it provides information for the users of financial statements to interpret and come to a conclusion about the performance of the company. Creative accounting practices are such malpractices in accounting which may be legal and in accordance with the existing accounting standards but may not be in line with the true spirits of the rules laid down under accounting standards. In other words, when financial statements are prepared by the relevant managers of a company that is inconsistent with the purpose or intention of the existing accounting standards, then it is said to be a practice of creative accounting. The man agers do so by taking advantage of the flexibilities available in the letter of the rules in accounting standards practices. Earnings management is a term which acts as a substitute for creative accounting. Trying to manipulate the earnings which are reported by the managers of a company, by taking help of some specific accounting process, is termed as earnings management. The company does so to influence its earnings in a short term horizon. Earnings management makes use of accrual accounting.... The accounting standards are revised often to help fill its loopholes. More and more regulatory measures are taken to keep a track on how the financial information is reported by the firms. These measures taken are proving quite effective in preventing current creative accounting practices, but the question is whether it will be able to stop these malpractices completely or not. It is indeed very difficult to put an end to creative accounting in future (Keupp, 2002, p.1). Key Elements of Creative Accounting It is not very easy to precisely define creative accounting. Still, three elements can be regarded as key elements of creative accounting. They are: a. Flexibility: Accounting is always associated with flexibilities present in it. While accounting, one can use their discretion to choose their own preferred way of recording sales or turnover of the company, the method of depreciation to be used by the company, the method of valuation of inventory, etc. This type of flexibility help s the managers of a company to represent the true and fair view of the company’s affairs and its earnings in the financial statements. However, in practice the case may be quite different. These flexibilities in the hands of managers can be used by them to present the company’s performance in a more favourable way than what it is in reality. These methods can be applied by staying within the regulatory framework. b. Account Management: Accounting policies can be utilized by the managers of a company to accomplish the objectives of the management of the company and may not fulfil the essential requirements of the users. It can thus be used as a tool that can be managed and not as a means to

Critical reflection Essay Example | Topics and Well Written Essays - 1500 words

Critical reflection - Essay Example Risk mitigation can be carried out through the optimal use of existing assets, contingency planning and through investment in new resources. Before using these techniques, it is necessary to understand the key causes of concern through a risk analysis. Based on the risk analysis, key issues were prioritized and recommendations were provided for each of them. From the given situation, it was obvious that there were multiple issues at multiple levels. The technique of risk analysis was chosen because it helped in looking a holistic picture of the situation at hand and it also helped in the identification of the areas of improvement regarding each of the issues identified (Slovic, 2000). The methodology of carrying out risk analysis was to find out the issues of concern and look at each individual issue in detail. 1. Safety Issues – With regards to maintenance and safety, the key recommendations is to outsource maintenance to contractors who would do period checks to ensure that there is no flooding or electrical short circuits. Outsourcing to a vendor can put service level agreements in place and hence, would ensure a higher level of maintenance. In addition, the outsourced vendors would be experts in the particular domains and hence, would be able to provide a service that is of much higher standard when compared to the in-house workers. In a building, that involves a considerable movement of people, safety and maintenance is of prime importance as security and maintenance lapses drive the crowd away (Schrader, 1992). Apart from outsourcing the safety maintenance, another aspect that could have been considered was consultation from an architect who can provide a long-term solution in terms of flooding or seepages. There could be some financial investment involved initially, however during the later stages, there would be benefits as regular costs would reduce considerably. 2. Organization and Management – Through analysis, it was found out that the management did not have a proper structure and there was no motivation factor present. For any organization, however big or small it may be, it is necessary to have a very good organization structure so that at any given point, accountability of issues is possible. The recommendation was to organize an event that would help in motivating the staff and reorganizing the staff within the departments. However, it is important to understand that motivation among the staff does not happen with just an event, it is an ongoing process (Weightman, 2008). In addition, a simple reorganizing the staff would not be a long-term solution. Instead, having a proper organizing structure in place is highly recommended. The structure should be designed in such a way that accountable individuals take each aspect related to the Penine Center. A proper structure would also prove to be a motivation to the staff. 3. Retail Outlets leaving - The retail outlets in the Penine center were leaving because of di ssatisfaction. This could be due to many other reasons such as safety as well as transportation. The main reason why retail outlets leave any commercial complex is when they do not get a steady flow of customers so that they make profit out of the enterprise. The recommendation was to meet with the owners of the retail outlet and persuade them to stay. Also, providing some incentives to help them with the current financial condition can prove to be helpful in retaining them in the Penine Center.

Finance accounting assignment Example | Topics and Well Written Essays - 1500 words

Finance accounting - Assignment Example In short, they let the customers do talk. The company is currently ranked as the largest global lifestyle brand offering company. It offers menswear, women swear, and other vital accessories over 100 retail stores in more than 30 countries. Today, Excellency clothing company fulfills its commitment to customers by providing commercial fashion and offering quality designs. The company has a vision of multi- channeling distribution and looking forward to the expansion of the brand in new and existing international markets. Despite the fact that the company has a vision of expanding its market size to gain competitive advantage over other competitors, it has experienced a setback of decrease in the profitability in recent years mainly due to the stiff competition in the market and economic recession and financial crisis (Ketz et al., 2005). The company’s financial statement show road to economic depression is skyrocketing. Based on the data from the income statement provided in the annual report, it is clearly seen that there is a decline in the company performance. At the beginning of 2014, the company reported revenue of  £215,623,000, a drop of about (39440/255063)*100 = 15.46% from the year 2013. The decrease in the income was caused by unfavorable movements in the foreign currency rates in the respective countries (White et al., 2011). Another crucial factor was the stiff global competition that scaled up in the retail industry. The next item to be analyzed is the cost of sales that increased from (96800/255063)*100 = 37.95% in the year 2013 to (84500/215623) = 39.19%. The increase in the value f sales was due to the inventory damage which is inexcusable forcing the company to purchase more stocks, manufacture more wares and to cover additional costs that are associated with repackaging and finally storing replacement finished goods. Other factors that led to an increase in the cost of sales were the warehouse

Conflict management (case) Case Study Example | Topics and Well Written Essays - 750 words

Conflict management ( ) - Case Study Example Morris was the initiator of PFM, and since he was in Paris, he should have asked his French counterparts to be part of the project. This project was the one based on rearranging the present social network to be more French-like. Not inviting them was thus aggravating the conflict. The main issue was keeping significant information from the French who learned of this project through another source. In addition, Morris should have been present during the merger which was about to happen between Voila and America’s rival, Jardin (Osland et al, 2007). He should have been there to encourage and guide his team who were facing employment issues. There needed to be collaboration between Morris and his fellow team members: Drummond, and Hanover (Osland et al, 2007). He personally appointed them, so he was supposed to be physically present in Paris. This would in turn lead to a very close relationship between these leaders. As a result, communication, ideas and decision-making elements would be discussed between them; Cooperation between them would have avoided the conflict. In fact, maybe they would have to agree and arrive at common ground of applying the principles of both PFM and Nourriture Excellent (Osland et al, 2007). The conflict revolved between the two projects, with each side trying to kill the opponent’s side project (Osland et al, 2007). ... Full collaboration was required based on the fact that careers depended on it. Each party needed to recognize the role they played in the video conference break down and acknowledge the fact that each would take full responsibility of what they did. Another thing, which contributed to the conflict was the team members in Paris refused to acknowledge Drummond as a real team member (Osland et al, 2007). This was largely her fault because she did a lot of work, which did not involve the French. Drummond should have understood the meaning of the team and involve the Paris team. At the end of the day, they would not have felt left out in significant matters, and they would have involved her in the meetings she requested to be part. Being added to the investigative team sounded ridiculous to the French because at the time Voila members were not given any responsibilities. According to Osland et al (2007), Voila was never prepared to accept PFM. They showed this through their actions. Morri s and his American counterparts should have accepted this fact instead of trying to force the idea on them. This was based on the fact that the business idea would yield very good results. They should have known that the French could never accept any radical ideas no matter how good the results would be. Well, Hanover was able to realize this, and no wonder he was able to form an explanation of what happened, why it happened and finally the role each person played in the conflict (Osland et al, 2007). He should have gone a step ahead and state ideas of resolving the issue at hand and even apologize to voila company. However, it is ironical that even during the conflict period, business results from both parties were positive. In fact, it

NIKEs Cheap Labor Case Study Example | Topics and Well Written Essays - 1000 words

NIKEs Cheap Labor - Case Study Example This paper illustrates that there are several allegations against Nike for its labor practices. Nike, as we know, is the largest shoe manufacturing company. In Indonesia, Nike pays a minimum wage of $2.50 a day to its workers although the daily livable wage in Indonesia is $4.00 to $4.50 a day. The case also reflects the poor living conditions of the workers employed in Nike. Other instances of suppression include settling labor issues through the military, compelling workers for overtime without pay, sexual harassment and molestation of female employees, and total negligence of the welfare of the workers. Nike was definitely at fault because its resources to control, prevent job injuries, tools for advocating health and safety of its workers is not very pertinent. Finally, high rates of occupational illness and poor compensation are a result of inequality in political power. The role of media is huge when it comes to raising awareness and preventing exploitation of people. They are the powerful effect on a countries growth and development. It should serve as agents for the modernization of the third world countries. Media here refers to mass media, print media and all other forms of media including the internet. They should increase their reach and provide all the news about the third world countries to the first world countries in the first place. They should also increase the third world control over communications asset which personnel from the first world countries are permitted to extract and process those into the news. They should also hold some control over world communication institutions like UN agencies. The Social responsibility system advocates press freedom. Its purposes are similar to libertarian goals of informing, entertaining, selling, serving as a check on government. Media acts as a bridge between the government and the citizens of that country. It should keep the citizens aware of the development that is going on in their country and wheth er it would profit them or led them towards destruction.

Case Study Analysis of Personal and Organizational Ethics Essay Example for Free

Case Study Analysis of Personal and Organizational Ethics Essay Not-for-profit organization’s primary goal â€Å"is not to increase shareholder value; rather it is to provide some socially desirable need on an ongoing basis. It generally lacks the financial flexibility of a commercial enterprise because it depends on resource providers that are not engaging in an exchange transaction. The resources provided are directed towards providing goods or services to a client other than the actual resource provider. Thus the not-for-profit must demonstrate its stewardship of donated resources —money donated for a specific purpose must be used for that purpose. † (LII 1992) For-profit organization’s primary goal is â€Å"making money (a profit), which focuses on a goal such as helping the community and is concerned with money only as much as necessary to keep the organization operating. Most companies considered to be businesses are for profit organizations; this includes anything from retail stores to restaurants to insurance companies to real estate companies. † (Business dictionary) Good abstract! Try not to use dictionaries or encyclopedias as references for college-level papers. Case Study Analysis I have decided to do my case study on the not-for-profit organization â€Å"March of Dimes† and the for-profit organization â€Å"Insurance Companies. † These two different organizations are similar in what they stand for and that is helping the client by any means possible. They are also very different due to the nature of their organization and what they have to offer. I am about to prepare a Case Study Analysis of Personal and Organizational Ethics and Values between the For-Profit (Insurance Companies) and Not-for-Profit Organization (March of Dimes). Be sure to give a strong thesis statement in your introductory paragraph. The not-for-profit organization, â€Å"March of Dimes† provides mothers, pregnant women and women of childbearing age with educational resources on baby health, pregnancy, preconception and new motherhood, as well as supplying information and support to families affected by prematurity, birth defects, or other infant health problems. Have you ever thought about how difficult it is for a baby to be born without low birth weight, prematurity, or birth defects? After visiting the March of Dimes website I learned that over 460,000 newborns in the United States alone are born prematurely. I found that the March of Dimes, Mother’s March, and Walk-America were just three of the well-known, not-for-profit organizations in the United States. Each of these organizations main focus is putting an end to prematurity and each work to make their name well-known. The March for Dimes, has been highly effective in advocating for womens and childrens health. The not-for-profit organization is also a great sponsor for public awareness campaigns; the organization represents some of the most famous names in medicine and is organized into more than 90 local chapters, overseen by a national office. The organization was comprised of volunteers and researchers in a partnership, and today the same holds true. The foreseeable objective of course is to fight until prematurity and birth defects no longer exist. The foundation was founded by Franklin D. Roosevelt in 1938. â€Å"The organization began as the National Foundation for Infantile Paralysis. The name March of Dimes coined in the late 1930s by vaudeville star Eddie Cantor as a play on the contemporary newsreel series The March of Time was originally used for the foundations annual fundraising event and gradually became synonymous with that of the organization. It was officially adopted as the organization’s name in 1976, when it became known as the March of Dimes Birth Defects Foundation. In 2007, the name became the March of Dimes Foundation. † The March of Dimes original goal or direction for the organization was for eliminating polio and that was done, so then they wanted to make a choice to either change their mission or do away with the organization all together. While putting together all their strengths and weaknesses of the organization they came up expanding the organization against birth defects, arthritis, virus diseases, and premature births. â€Å"They wanted to become a flexible force in the field of public health. † â€Å"The March of Dimes has been described as a bureaucracy that has taken on a life of its own through a classic example of a process called goal displacement. Break-up giant paragraphs into smaller paragraphs! On the other hand, every business or individual is exposed to many different types of risks such as fire, theft, burglary, accident, etc. Some of the risks can be conveyed to companies known as Insurance companies, the for-profit organization. Insurance agencies insure the loss of the insured. It is the best protection against risks to businesses, properties, and life. Like the dangers and risks of businesses, human life is also visible to many different risks. A family generally depends on the income brought in by the head of household, but when a death suddenly occurs, the family may be left in a very different and hard situation. Forever is not a part of the human life. Insurance replaces this by providing financial compensation. Moreover, it is a contract between the insurer and the insured under which the insurer undertakes to compensate the insured for the loss arising from the risk insured against. In consideration the insured agrees to pays premium regularly. Having insurance means that, in exchange for payment; an insurance company agrees to cover the expenses in an event that would otherwise cause financial loss for the policyholder. In short, having insurance means that out-of-pocket expenses can be prevented or diminished. The insurance policy represents a legally binding contractual agreement between the policyholder and the insurance company and spells out how much financial protection is. Some of the ethical perspective and values of the not-for-profit and the for-profit organization is that the March of Dimes is built on their mission statement that very much embraces it first, helping people in need. Volunteers have really studied this mission to guide them through this selfless act. They maintain a high ethical standard and avoid all selfishness. Also defining and enforcing standards of quality service, and striving for continuous improvement. Nevertheless, insurance companies claim that their mission and values are about growth of the people and the company’s performance. It ranks both making a difference and getting things done. Don’t these two organizations have the same concept when they talk about what their ethical perspective and values? They are always looking for ways to improve the organization to bring to more people to them and doing what is right for the customer. However, these two organizations have their set back just like everyone else. Some key problems that the March of Dimes face is stated from the Life Issues Institute: â€Å"For 20 years National Right to Life, its 50 state affiliates and its almost 3,000 chapters have maintained a boycott against giving any contributions to the March of Dimes. The reason for this started back in 1972. At that time, the March of Dimes sponsored a major seminar on genetically handicapped unborn babies. It pioneered the technic of diagnostic, mid-trimester amniocentesis. It began to teach a nation you could take some of the fluid from the sac around the baby in the middle of the pregnancy, and find out if the child had a genetic problem such as Downs Syndrome or spine-a-bifida. Once this was determined, about 95% of these babies would be killed by abortion. † Although the March of Dimes officially takes a neutral stance on abortion, their actions often portray a pro-abortion position. Most recently, they have attempted to hide a clearly established link between abortion and premature births. March of Dimes, whose motto is Saving Babies, Together, must be more vigilant in educating women who have had previous abortions of the need to receive adequate prenatal care during subsequent pregnancies. This is would be the biggest problem that the March of Dimes has to face, but there are so many followers that believe what this organization does because they agree with that their mission statement says and their values. â€Å"We help moms have full-term pregnancies and research the problems that threaten the health of babies. Recognizing, respecting and balancing the rights, roles, health and safety. † This organization has come a long way from when it was first founded and all the research has been for such a great cause, there is no stopping them now. Insurance companies too face dilemmas in their own organization with moral hazard and adverse selection: â€Å"Due to the existence of the insurance policy has altered your behavior. You take more risks, making a loss from burglary more likely than if you were uninsured. When the person on one side of a bargain knows more about what is being bought and sold than the person on the other side. Also, the tendency for people who are more at risk than the average to purchase insurance and for those who are less at risk than the average to reject insurance. † Insurance companies are driven by success and without a little selfishness; they would not be where they are today. Yes, they do help out the customer, but something has to come to a price (the final print). So I would say it is not in a bad way due to the fact they help out people in certain events and we feel that sense of protection when we walk out of an insurance agency. These key problems impact the organizations much more then we know. In the March of Dimes situation people will not know if they should trust them and maybe they will start to thin that they are just all talk. After all the hard work the organization is going to have to put their heads together to come up with a strategy to reassure these mothers that they are the real deal and they are the ones that can help in their time of need. If it is for your children as a parent I will do anything possible for the health and safety of my children. As far as insurance goes, people will get discouraged and just rather not pay, drive and live without insurance. So they will just deal with it when it happens. In my opinion, is not worth it. I have worked with insurance for the past 7 years and I have seen people in all different kinds of situations, but because they put themselves there. We try to explain everything in the best way that we can, but some people still are not convinced that the insurance companies want to help. I think that due to this is when the rates or premiums go up and people are wondering why, this is where the company gets selfish. Once the company reaches the point they want they will come back down. So in my experience in working with them, I think people will realize that they need insurance when something happens and they cannot get out of it by themselves and they need help. Insurance companies are there to help, but for a price. As I am reading your paper, I realized that you do not have any in-text citations with supporting discussion from your references. This concludes the study of theories and paradigms underlying personal and organizational values and ethical principles, how personal values and ethical principles relate to the organizations in which people function, and the effects of the organization’s ethics on its reputation, functioning and performance. As much as I know now about the Personal and Organizational Ethics and Values between the For-Profit (Insurance Companies) and Not-for-Profit Organization (March of Dimes) they are two organizations that want one thing and that is to help the customer. Both have good mission and value statements that they should stick too and continue doing what they are doing. The March of Dimes is here to offer the help to mothers that they cannot get anywhere else for them and their children. You can meet some really great people along the way that are sharing the struggles as you and all they have on their mind the well-being of their children. Insurance companies will not go away and they will not stop being selfish, but this is for the better. You feel more protect when you walk out the door of your home and get into your vehicle or close up at your business. Yes, things will happen, but there is someone their help you out and get you out of something that you cannot do alone. I love my job and what I do! People just remember to just get informed when purchasing insurance and don’t be afraid ask questions about something you have no idea about. Same goes for the March of Dimes, there is so much information on the web about this organization and how they are willing to help you. Don’t get discouraged just one piece of bad article you read. Go and find out, what is the worst that can happen when you just want more information on who to trust in your situation.

Diverse Perspectives in Physics Classrooms

Diverse Perspectives in Physics Classrooms The School of Science invited the esteemed Dr. Sylvester James Gate, currently a professor at the University of Maryland, to give two talks on Tuesday March 21,2017. The first talk What unique perspectives does a minority student bring to a physics classroom?, given in Mayo Concert Hall as the second annual Barbara Meyers Pelson 59 Lecture in Faculty-Student Engagement, focused on Gates experience as an educator and his observations on how minority students bring diverse perspectives to physics classrooms. The event began with Janet Morrison introducing Dr. Gate who is an intellectual pioneer in string theory, super gravity, and super symmetry, has authored over 200 research papers, is the director for String and Particle Theory Center in Maryland, and was honored with a membership in the National Academy of Sciences. He received the National Medal of Science from President Obama for is contributions to scientific research in 2013 and became the first African America to hold an endow ed chair of physics at a major United States research university. In addition to is impressive academic achievements, Gate has also been a lifelong advocate for diversity in the classroom; even being the first physicist to write to the United States Supreme Court to argue the importance of minority students in college classrooms. This letter to the Supreme Court and an article published in response to a judges question about his position was the corner stone of his lecture. Gates opened his talk by giving a short summary of his career regarding physics and public outreach through documentaries and commercials. This lead to him discussing his first documentary in the 1990s where he explored how the sciences were starting to be accessible to minorities communities in ways, such as professor positions and research opportunities, that had not been possible before. This lead to allegory on diversity, starting with all things music, that eventually made its way to the Supreme Court. Gate argued that life is enriched from different musical style (Gate) and I doubt anyone would disagree that their life is poorer due to having more than classical music to listen to. This theme of diversity enhancing a topic or product, Gate argues, can be found throughout the scientific disciplines. In biology, diversity in biomes creates life that is more adaptable to change. In biomedical engineering, the use of genetic modification not only increases yields in food harvest bu t also decreases the use of environmentally harmful pesticides. It is this argument, rather than the moral argument (Gate), that Gate bases his position on. He states that, while it is correct morally to ensure individuals from all backgrounds have access to the sciences, it is imperative for science as a discipline to ensure diversity to survive. So what does diversity do? It enriches the experiences. It gives us a bigger set of choices (Gates) and these choices are the future of scientific development. While Gates never mentions the terms situated knowledge or standpoint theory his arguments and stance about diversity in the classroom and academia are dependent on these theories. He stated during the question and answer part of the talk that the outsider viewpoint which is therefor intellectual diversity which Im talking about. à ¢Ã¢â€š ¬Ã‚ ¦In the example that I talked about, it was the presence of the minorityà ¢Ã¢â€š ¬Ã‚ ¦that caused the majorityà ¢Ã¢â€š ¬Ã‚ ¦to be more careful in their analysis and thats what suppressed the grown of [economic] bubbles. So yes, in that case it is the actual ethnic diversity that did that (Gates)1. Earlier, he also stated that minorities, whether they are ethnic minorities or gender minorities, have a different way of thinking and viewing the world due to their minority statues. This all directly relates to situated knowledge and standpoint theory in the idea that the position of these individuals gives then different perspectives that allows them to better understand the problem at hand. He never outright stated that this perspective is superior to the majority perspective but it was, in my opinion, heavily implied which leads to his arguments being more based in situated knowledge than standpoint theory. I found the talk to be informative but slightly disorganized and the speaker to be open and not afraid to speak his mind even if his opinions were unpopular. During the talk, I learned some very interesting information such as Einsteins history of social justice work and current research on diversity in different disciplines; however, the speaker chose to use an allegory type of storytelling that, if one did not listen intently to, was easy to lose track of. Throughout the talk and while answering questions, Gate was forthcoming on his personal views and beliefs whether the audience agreed with him or not. I believe this was especially relevant during the last question after the talk. The person asking the question seemed to be implying that ethnic diversity did not matter as long as there was intellectual diversity, which essentially reminded me of a person arguing that someone was making something all about race, and I believe Gate gave a wonderful answer which not only spoke on ho w ethnic diversity caused intellectual diversity but how it was essential for intellectual diversity. As a teacher, I am hoping to decorate my classroom with diverse scientists, not the same old white guys everyone thinks about when they think of science, and this talk provided me with even more anecdotal and research evidence of the importance of ensure my students see diversity in science. Note This is in reference to a study Gate mentioned that focused on the growth of economic bubbles in stock markets. The study found that the presence of minority traders suppressed the growth of bubbles in the stock market, like the housing bubble that caused the 2008 United States crash, and that these results could be reproduced in white majority nations and Asian majority nations. Work Cited Gates, Sylvester J. What unique perspectives does a minority student bring to a physics classroom? Barbara Meyers Pelson 59 Lecture in Faculty-Student Engagement, The College of New Jersey, 21 March 2017, Mayo Concert Hall, Ewing, NJ, Lecture.

Positive Verbal Communication Analysis

Positive Verbal Communication Analysis What are some things you can do as a customer service professional to project a positive image to the customer? First, think carefully about the words you choose in front of them. Use customer-friendly words. Avoid acronyms and industry-specific language. Youll never impress the customer with how smart you are if you make them feel dumb. Second, consciously choose your tone of voice. You may say the right words and say it in a way that communicates something entirely different. How many husbands have asked their wives, Honey, is there anything wrong? And the wife says, Nothing! And the husband gets in trouble because he believed her! Make sure your tone is professional and pleasant. Is that hard? Yes! At the end of your shift when you have a headache, when youve just been bawled out by an angry customer, when youve just had a run-in with your boss all these situations make it difficult to treat the next person with respect and courtesy; however, thats your job. If you want to keep customers coming back and telling their friends, youve got to treat them right. The third thing you can do to create a positive image is to be aware of your body language. How you are standing or sitting can communicate a loud message. If you have a face-to-face business, you must put some thought into your appearance. You always want to appear clean and neat. Im not talking about how expensive your clothes are or are not, but are they clean? Ironed? Do they fit? All these things speak loudly to the customer. After all, if you dont care enough to present yourself well, the customer wonders if you care enough to do the job well. What element(s) of the do you believe are the most important in a customer service environment? Explain Two way communications involves the sender and the receive who each contribute to the communication process. Part of the process is declining which is the best channel to ensure clear message delivery. What are some strategies to use in order to avoid words or phrases that will negatively affect your relationship with your customer? While we seek to communicate effectively, there are often distorted perceptions of what we view as truth or right. As a result of these colored reality, conflict often result. A continuation of this miscommunication is likely to create a downward spiral of increased tension. You have probably heard the term passive aggressive and did not know what it meant. You are probably familiar with the terms passive and aggressive. These are three communication styles that should be eliminated if you are to communicate effectively with other individuals. Aggressive communication can be described as follows: -Shouting -Using intimidation or threats -Underlying violence -Talking down to people in a disrespectful manner -Being very controlling -Saying rude and hurtful things to people under the guise of being blunt -Name calling -Offensive behavior Do you exhibit any of these signs of aggressive behavior? If so, you probably have found that it has gotten you into quite a few fights, maybe even some physical altercations. You are a walking time bomb who always seems to be able to go off. There is nothing wrong with being assertive in making sure that your needs are met. There is something wrong if you are hurting other people in your quest to do this. People who exhibit aggressive style behavior are usually bullies. They often will resort to talking to people in this manner at stores and places where employees are trained not to talk back. It gives them a false sense of superiority and makes others feel bad. To say that this communication style is ineffective is an understatement. It is toxic. And sooner or later, it will cause negative effects in your life. No matter how much of a bully you are, and how aggressive, there is always someone who is a bit tougher. Continue this type of behavior and be prepared to have very few friends, move around from different jobs all of the time and have problems in your personal life as well as with the criminal justice system. Have problems in your personal life as well as with the criminal justice system. Passive behavior is almost as destructive as aggressive behavior. You never know what a passive person is thinking, but they are usually seething on the inside about something. Because they are so stifled in their emotional range, they will not let anything out for others to see. Somewhere in their lifetime, they were told that it was not okay to display any of their feelings nor have any value to their feelings. They simply allow people to walk all over them. When the passive person has had enough of the conflict, they will just take off. You have heard about passive people before. Surely you know someone who knows someone who has had a father or mother just take off without explanation. Chances are that the conflict they were experiencing was developing for some time. But because they did not know how to address the conflict, it never came out. Until the day that they decided to take off and leave. Passive behavior is destructive in that it does not allow someone to communicate their thoughts and feelings in an effective manner. In fact, it does not allow them to communicate their feelings at all. This is almost as alienating as being aggressive. People who are extremely passive usually have a very low self esteem and simply do not feel that their needs are worth fighting for. Until they get to the point where the conflict builds up and they just escape. In many cases, a person who is very passive may not escape physically from the conflict, but in their own mind. They may appear distant to others. This is because they have found it more comforting to slip into a dream world where the conflict does not exist. Passive Aggressive A person who is passive aggressive has deep rooted anger issues but will not address them. Instead, they will act out in other manners that are destructive. They usually have a problem with being told what to do by authority figures and are generally very negative individuals. Being passive-aggressive is considered as having traits that are reflective of having a personality disorder. A person who has been diagnosed with a personality disorder needs a more than conflict coaching, although this is a step in the right direction. Signs that someone is passive aggressive include: -Harboring resentment and underlying seething; -Communicating through indirect means by using children, messengers or e-mails to get their message to the individual who is causing the conflict; -Negative self image and image of others around him or her; -Angry all of the time but inability to express it appropriately. The person may resort to hurting animals or other pets; -Making snide remarks or giving backhanded compliments to people. Someone who is passive aggressive can use a good dose of therapy to get to the root of his or her negative self image. Their negative self image does not only affect them, but others around them. Normally, someone who is passive aggressive learns this behavior in childhood. Chances are that there is a parent who also suffered with this issue. If you have one of these communication styles, you will want to do something to overcome it and be able to communicate more effectively. What are some of the tips outlined in this chapter for ensuring effective customer interactions? Responsible for ensuring that a meaningful exchange of information takes place. By accepting this responsibility. You can perform your job more efficiently. Generate goodwill and customer loyalty for the organization. Provide service excellence. What is feedback? Your feedback could affect the relationship you have or are building with your customers. The effect may be positive or negative, depending on the content and delivery. Verbal feedback Nonverbal feedback Body language Actions Appearances How can verbal feedback affect customer encounters? Give some examples of nonverbal feedback and explain how they can affect customer interactions? List at least five tips for providing positive feedback. Giving positive feedback is one of the more enjoyable tasks in the workplace. From the most senior to most junior, regular appropriate praise can enhance job satisfaction and boost motivation. Build Trust Contrast Focus on Improvements Use Examples Give Positive Feedback SCENARIOS: You are a customer service professional in a dry cleaners shop. A customer who has been coming for years stops by with a silk shirt that has a stain that, according to him, was not there before the most recent dry cleaning. He is upset because the garment is expensive and was to have been damaged to a class reunion yesterday. As we try to dry our customer clothes as superior as we can do. But we are also human beings all the things we cant do properly. Since he complains about the shirt stain and he spoil the class reunion yesterday, we ask thousand apologies from him, and we try to get that kind of shirt for him. So he may have a good confident about our shop. You are a member service representative in an automobile club that provides maps, trip information, towing and travel service, and a variety of travel-related products. A member has supported by to find out whether she can get a replacement membership card and assistance in planning an upcoming vacation. As u knows our business is giving service to customers. We always try to keep a good relationship with our customer. We happily help our customer difficulties because they are our future without them we cant grow up. Since she is our customer and we want give a replacement membership because if we dont do that now we know we will lose one customer, for us each and every customer is important. So we will be always want keep in touch with customer. You are a counter clerk in a fast-food restaurant. It is lunchtime, and the restaurant is full of patrons. As you are taking an order form a customer, a second customer steps to the front of the line, interrupts the first customer, and demands a replacement sandwich because the one she received is not what she ordered. If he is interrupting it is better to solve his problem first, and for second one can give a nice smile and get an excuse and can talk the first one and can ask for apologies for bringing wrong one, and can tell to him that we will try our best not to repeat this again. So the problem will be solve charm and satisfactorily. As a clerk in a local video rental store, you see many of the same patrons regularly and have a fairly good relationship with many of them. Once of the regular customers has just come in to rent a video but is not sure what he wants. You must determine his needs and properly assist him. Be sure to ask probing, open-ended questions, phrased positively, to help you get the information you need. If he is a regular customer, we can understand his feeling and his taste. So when he come to store we can ask question like, how was the last film that your brought? And can tell you always take this kind of thing so you like this and that. And can give our feeling about that and can tell like that other good one also there. So he will tell his feeling about that and tell again what he wants. CRITICAL THINKING QUESTIONS Since you dont have a relationship with Sylvia, what will you do to get off to a solid start during your visit? Try to meet her and create a relation with Sylvia. Observe her perfectly. Respect her and her ideas. Watch her expirations carefully, ask about her needs and wants. How should you approach Sylvia verbally and nonverbally? Take with her warmly and sincerely. Try to build a foundation to trust on her mind. What strategies among the ones discussed in this chapter can you use to find out where you and LKM stand in Sylvias mind?

Historic Model Of Science :: essays research papers

The ‘heroic model’ of science is one of the most influential phenomena in history. This surge of value-free knowledge, filled with realism, bold justification, absolute truth and complete objectivity, changed the way in which the world was perceived and how the future would be viewed. The ‘heroic model’ changed the rules and ushered western civilization into a new era, filled with wonderfully shocking scientific surprises. The backlash from the ‘heroic model’ was so powerful that it heavily influenced other subjects, such as history.   Ã‚  Ã‚  Ã‚  Ã‚  The ‘heroic model’ of science was a phenomenon of the western world, during the Enlightenment. This wonder aided in transforming scientists, philosophers and others among them into cultural heroes. Science became a part of home life, when in previous times science was seen as a threat to religion and thus proclaimed as wrong. Once science became a part of life and began to prove and bluntly say things that the bible and religion could not come near to explaining, it became the basis for fact. The ‘heroic model’ could easily be blamed for the breakdown of the religious-infested societies that plagued the world.   Ã‚  Ã‚  Ã‚  Ã‚   This became very important to everyone involved, which proved to be more people than expected. The ‘heroic model’ was an opening for scientist and others to express their opinions without the fear of being ostracized and labeled as a blasphemer. These people were no longer look down upon as sinners, against God and religion, yet they were praised for bring truth and secularity to the world. “Facts'; no longer were infested or influenced by religion, the truth was the real truth. “It replaced the fear and anxiety that nature once evoked with hope inspired by an ordered, harmonious, knowable world.';   Ã‚  Ã‚  Ã‚  Ã‚  The ‘heroic model’ boosted science to a level that nothing else had ever reached or attempted to attain. Science, during the Enlightenment and consequently afterwards, was used to measure the status of a country and their position of power. If a country was not as advance as another country was in the sciences then that country was obviously not civilized and was beneath the other country. Such as, the economy might be used to determine the status or worldly position of a country today that is how science was used during the Age of Enlightenment.   Ã‚  Ã‚  Ã‚  Ã‚  The progression of science and the overwhelming success of the ‘heroic model’ not only yanked science to the forefront, but it also influenced and changed the way history was being perceived and studied.

American Imperialism :: American America History

American Imperialism American Imperialism has been a part of United States history ever since the American Revolution. Imperialism is practice by which powerful nations or people seek to expand and maintain control or influence over weaker nations or peoples. Throughout the years there has been many instances where the Americans have taken over other people countries, almost every time we go into we have taken over a new piece of land. The Americas first taste of imperialism came about five hundred years ago when Columbus came to America. We fought the pleasant inhabitants and then took over their land making them slaves. Americans over the years have been known to become almost selfish, no matter how much we have we will never be happy until we control the free world. "The Monroe Doctrine of 1823 defined United States foreign policy in the Americas for the rest of the 19th century and beyond. It declared that the United States had an interest in the Western Hemisphere and the European powers must not meddle in the affairs of any developing nations there. The United States was a young nation in 1823 and did not really have to powers to back up the Monroe Doctrine. However, the policy was used to justify the sending of the U.S. troops into Mexico in 1866 (to intimidate the French) and the purchased of Alaska in 1867". Another case of Imperialism was the United States industrial economy was growing so fast that they were producing more goods than they could consume. The over abundance of industrial goods led the United States to look for new markets. Next came the Spanish-American War, which started with the Americans not liked the way that the Spaniards were treated the Cubans. After this an U.S. battleship (Maine) was docked outside of Havana (Cuba 's Capital) and all of a sudden exploded from under the sea. At the time no one actually knew the real reason why the ship exploded but many Americans thought that it was the Spaniards. 266 officers and men were lost in the explosion. William McKinley (U.S. President 1897-1901) went to congress and asked for permission to send troops to help stop the fighting in Cuba. After a couple of days he was given permission which shortly led to war. Spain declared war on the United States on April 24th followed by an U.S. declaration of war on the 25th.

Guillermo Financial Analysis Essay

Making a sound financial decision is a vital component of the success of a business. The business must conduct market research, description of products, services and marketing strategies, and setting principles for the business’s success. Expenses should be noted prior to writing a financial plan. The goal of a business is to operate on a predefined budget. Ensure there are no undefined or hidden cost that could cause problems later. The business plan helps the business to make day-to-day decisions on its operations. Teamâ€Å"D† will analysis Guillermo’s alternatives and make a recommendation on which alternative will enhance the businesses financial decision. Maintain Current Operational Levels One option available to Guillermo is to make no adjustments to the company’s current operations. This option supports the top concerns of acquisition from a larger firm and spending a large amount of cash on high-tech equipment investments, it does not solve the problem of a shrinking profit margin because of a rise in labor costs. Supporting the option to maintain current operations overlooks potential opportunities that are identified to allow the company to move away from its primary manufacturing role and act as a distributor for the Norwegian competitor. According to the assets, liabilities, and equity information provided by the University of Phoenix, sales growth is slowing to 1% from previous periods. These low profit margins willnot sustain Guillermo in the long-term;they will not improve if there is not a choicemade to adjust to the financial situation. Maintaining current operations does not address the shrinking profit margins. To continue to move Guillermo furniture in a positive direction, Mr. Navallez needs to apply some options already available and within the current operating structure. One option available to Guillermo is expanding the patented flame retardant process already in use within the manufacturing process, by applying a similar coating. This option requires no additional investment because Guillermo owns the equipment as part of the existing manufacturing process. The new coating adds value to the furniture, and makes it more appealing to consumers (University of Phoenix, 2009). The net present value of the project must be calculated in order todetermine ifthis is a strong option. For planning and budgeting purposes, a three-year life cycle is assumed for the coating project with an initial investment cost of $222,705 that is absorbed during the first year of the project. This produces a projected cash flow of $1,733,562, leaving Guillermo with a net income profit of $42,557. Net present value for the three-year project calculates to $197,171. Another option available and immediately implemented is to reduce inventory by quickly turning over products, thus increasing the cash flow. Planning an accurate budget supports the inventory overhead by reducing costs associated with maintaining inventory. The flex budget data shows that Guillermo furniture underestimated June operating expenses by $101,740. If these costs estimates were more closely tied to production costs, a substantial amount of cash would have been available to reinvest in other areas of the business. Closely managing this inventory will make more cash available for expansion in other areas of the company. Last year Guillermo experienced a $3,671 increase in its year-end inventory. Keeping a large amount of inventory on hand ties up cash, which otherwise can be investedin other areas of the business. Guillermo’s option to hold fast and maintain current course is setting the conditions for failure. However, to maintain its current course and improve its financial standing, Mr. Navallez can leverage small opportunities that maximize the financial condition by leveraging the existing patent and reducing inventory. High Tech Business Upgrade Guillermo’s high tech alternative is based off a process currently being used by one of the Norwegian competitors. It will allow the business to increase productivity but will also require a more skilled worker to operate the machinery. In choosing this alternative it predicts that sales will increase by 50% bringing in an increased revenue stream (University of Phoenix, 2009). In assessing this alternative looking at the net present value of future cash flows will help make this decision an easier one by noting the value it brings to the organization. Assuming that Guillermo expects to see a return on the investment within three years, this time period will be used in calculating the NPV. Using the three year time period with an interest rate of 7. 5% and a growth rate of sales at 1. 0403% the NPV can be calculated at $617,178. The firm’s predictions on projected sales has not been the most accurate when looking at historical information. Conducting a sensitivity analysis will further help to determine the value of this alternative using the net income as the adjusted variable. Assuming there will be a best, worst, and most likely outcome to future sales revenue, the projected sales number of $195,564 will act as the most likely outcome. By increasing this number by 10% and decreasing it by 10%, the best case and worst case scenarios can also be calculated respectively. These numbers will show how sensitive the NPV calculations are to the changes in net income. Under the best circumstances high tech alternative yields a net income of $215. 120 while the worst yields $176,008. These numbers translate into net present values of $617,486 under the best circumstances and $616,870 under the worse circumstances. If Guillermo decides to use the alternative funding for the expensive machinery becomes an issue. There are three main ways in which to fund the purchase of this equipment and the additional cost of employee labor. The additional costs can be self-funded if the available cash is available. This will increase the equity in the firm but this will also reduce the leverage the company currently enjoys. The company’s equity can be used to purchase the equipment. This will have the same effect as if Guillermo used personal funds since he is the sole owner of the furniture company. The equipment can be financed through secured debt financing which will increase leverage as well as provide additional tax benefits to the organization. And lastly, Guillermo can lease the equipment. Each of these alternatives provides unique tax benefits as well as pros and cons specific to each of these options. As Guillermo considers this alternative in comparison to other options the cost of maintenance, salvage costs, depreciation costs, and increased labor costs should be factored. These all impact the overall capital budgeting decision faced by Guillermo Furniture. Distribution/Broker Opportunities Guillermo’s second alternative is to become a broker for one of the Norwegian competitors. The company has been looking for channels to distribute in North America as it has chosen not to operate furniture outlets but instead to rely solely on chain distribution (University of Phoenix, 2009). Guillermo’s existing business relationships afford him the opportunity to coordinate a distributor network that generates a new form of revenue for the company. This new stream of income can help offset some of the financial challenges that have emerged as a result of a competitive furniture market and increasing costs. In addition to becoming a broker, Guillermo can also continue offering some of his high end custom products. To determine if becoming a broker is the best option, Guillermo will evaluate the NPV and WACC for the proposed project. To calculate the NPV, Guillermo must consider the investment time period and the discount rate. In this case, Guillermo will review a period of 20 years. When calculating, the need to remove the income tax from the net profit and then re-add the depreciation back in. Next, consider the value of the company’s equipment. For the purpose of this paper, it will be assumed at $100,000,000 with a straight-lined depreciation of $100,000 yearly, over a 10 year period. Once the ten years is complete, the before tax income will increase for the broker option by $100,000. The cash flow will be reduced by 42% since Guillermo will have to pay the taxes on the increase. Since the building will be completely depreciated after 17 years, the net income before taxes will be $50,000. The net present value for the broker option over the 20 year period at 10% will be $4,125,109. 02.

Financial Accounting Theory And Practice Essay

If you developed a theory to explain how a person’s cultural background influences how they prepare financial statements, would you have developed a positive theory or a normative theory? The first of all, it is important to understand the mean by a ‘theory’. According to Contemporary Accounting Theory 4e, Oxford English Dictionary provides various definitions, including: A scheme or system of ideas or statements held as an explanation or account of a group of facts or phenomena A positive theory based on some assumptions and, through logical deduction, enables some predictions to be made about the way things will be. In particular, their success in explaining or predicting particular phenomena will then typically be assessed based on observation. For instance, Watts and Zimmerman’s positive theory of accounting relying on the other researchers such as Jensen and Meckling (1976) and Gordon(1964). A normative theory based on the norms (or values or beliefs) held by the researchers proposing the theories. For example, Chambers issue has paid attention by researchers, however, they recognised and measured in different ways. If I developed a theory to explain how a person’s cultural background influences how they prepare financial statements, I will develop a positive theory. (Word count: 170) QUESTION 2 – Question 1.3: What is a conceptual framework, and would it be considered to be a positive or a normative theory of accounting? According to IFRS website shows, the definition of Conceptual Framework follows: The Conceptual Framework sets out the concepts that underlie the preparation and presentation of financial statements. It is a practical tool that assists the IASB when developing and revising IFRSs. The objective of the Conceptual Framework project is to improve financial reporting by providing the IASB with a complete and updated set of concepts to use when it develops or revises standards. In term of accounting, the conceptual framework of accounting should be considered as a normative theory of accounting. Because of a normative theory based on the norms (or values or beliefs) held by the researchers proposing the theories. (Word count:111) QUESTION 3 – Question 1.27 (NEW): The International Accounting Standards Board has a number of roles, including formulating accounting standards and developing a conceptual framework. Is the work they do in developing an accounting standard or the conceptual framework normative or positive in nature? In the given circumstance, the conceptual framework of accounting is an example of a normative theory of accounting. Relying on various assumptions about the types or attributes of information useful for decision-making, The CFA provides guidance on how assets, liabilities, expenses, income and equity should be defined, when they should be recognized, and ultimately how they should be measured. It also shows in Australia Accounting Standards Board (AASB) website, The original framework document and any previous compiled version can be found using the Browse for pronouncements page In the table below, the Notes column identifies when the framework document listed is a compiled version. â€Å"Extra† identifies when additional IASB supporting material (e.g. Basis for Conclusions) is available. (Word count: 117) QUESTION 4 – Question 1.33 (NEW): In this chapter we provided quotes from Gray, Owen and Adams (2010), in which they discuss an apparent herding phenomenon that seems to be occurring in respect of the selection and use of particular theories. They state, ‘there has been a strange herding tendency, especially around legitimacy theory’, as well as stating that they ‘also have a sneaking feeling that institutional theory may be coming up fast as the next theory around which to herd’. What do they mean by this apparent practice of ‘herding’, and what are some possible advantages and disadvantages that are related to this practice? In the give circumstance, a common phenomenon in herding is the management of some enterprises, marker behaviour. As inadequate of information and lack of understanding, it is hard for investors to make reasonable expectations of future marker uncertainty, are often extract information by observing the behaviour of those around, in which information is continuously passed, many people will be roughly the same information and reinforce each other, resulting in the herd behaviour. ‘Herding’ is a kind of nonlinear mechanism of the non-rational behaviour resulting from individual rational behaviour of the collective. The advantages of the performance of ‘herding’ for the adoption of specific or temporary situation advantage concept and the way of behaviour is accepted on the long-term nature of the dominant idea and behaviour way. However, people will follow the public agree, to their own opinions with default negation, and not subjective thinking about the meaning of events. (Word count: 149) QUESTION 5 – Question 1.35 (NEW): Do we really need financial accounting theory if all we are interested in doing is developing accounting standards? In the given question, people really need financial accounting theory if  people interested in developing accounting standards. The progresses of theories are indicate how accounting should be done, describe and explain current accounting practices, predict accounting practice, provide principles to take into account when taking action or making decisions, and help to identify problems and deficiencies with current accounting practice and improve accounting practice Therefore, theories can prepare accounting standards state that fair value should be used when calculating goodwill on acquisition, depreciation should be calculated on the basis of useful economic life, etc. A theory of capital budgeting helps us with choosing among investments; a theory of revenue recognition helps to determine when and how revenue should be recognised; it might reveal deficiencies in the way we presently measure profit; or understanding deficiencies may promote change. Hence, the conceptual framework is used as a basis for drafting accounting standards. (Word count: 150)

Product and Service Marketing Analysis Essay

Product and service marketing are highly related. Take the success of a company like Apple, for example. The technology giant operates nearly 400 retail stores, employs more than 42,000 people and hosts more than a million visitors each day. In 2012, Apple’s retail operations generated nearly $19 billion. Furthermore, it’s estimated that Apple’s Fifth Avenue store generates more than $35,000 per square foot, making it the highest grossing retailer in New York – ever. Those statistics reinforce the company’s product and service strategies of those of a highly successful company. Apple continues to hold a number one spot on a list of the world’s most admirable companies. However, the success of Apple hasn’t always been so great. It wasn’t until the company combined good products with good services, that profits increased exponentially. Slide 12-12: Service Differentiation Apple actually had a point in business in which it struggled. That was in the 1990s when the company was selling products through larger retailers such as CompUSA and Sears. It was then, that Apple computers were shoved to the side, out of the main view of customers, as just another computer brand available on store shelves. Apple employees didn’t pay enough attention to the installation of the product in the big box stores in which it was being sold, so there wasn’t a true selling point for buyers. Also, the product delivery took a major hit. In fact, the brand became so weakened when retailers did not market the products properly, that the inventory wasn’t fully stocked. While Apple products plummeted in sales, the Gateway company was offering direct sales to consumers in its own stores, and Apple had to reinvent its business model, and quickly learn how to operate in a different manner. Less than two years after Apple launched its retail stores, Gateway shut down all of its shops and laid off 2,500 workers. Only three years later, CompUSA closed its chain of 23-year-old stores as well. Apple went against much of the advice it had received, and clearly the company was doing something right. Apple created retail stores that offer more than just a product. The stores offer a shopping experience that consumers often give raving reviews on. That includes ordering ease, smooth delivery, clear installation, the right customer training and consulting, and simplified maintenance and repair. Slide 12-11: Product Differentiation Apple Stores are now the highest performing stores in retail history. This isn’t due to just good in-store and online service. The products typically set the bar among all other technology products offered in the industry. Many Apple products come with customizable features based on a customers wants and needs. That includes hard drive and disk space, all the way down to the detail of an optional custom engraving on a product. In addition to the features, Apple products are known to hold superior performance quality. Sure, the products aren’t cheap, but typically when a customer buys an Apple product, they know that product will pay for itself over time. Slide 13-5: Categories of Service Mix When you’re dealing with a product that Apple designs and sells, it’s typically a highly technological device. That tangible good brings on accompanying services. The more advanced the product, the greater the need for those high-quality supporting services. When a customer goes into an Apple store looking for a new computer or an iPad, there’s a chance they don’t know how to maximize its use to its full capability. Apple found a way to assist costumers, so they can learn about the devices they’re purchasing for free. Employees at each Apple retail shop hold free workshops for consumers to teach the basics. In addition to workshops, customers can sign up for one-on-one training sessions to dig even deeper into their product’s capabilities. Slide 13-6: Service Distinctions These services offered by Apple require the client’s presence; therefore employees need to be considerate of the consumer’s needs. That is why Apple is known for hiring â€Å"customer-obsessed, empathetic employees.† Apple cofounder Steve Jobs offered a unique insight about how consumers interact with technology. Jobs said often the problem was that consumers are limited to thinking in terms of only what they know, instead of what is possible. Jobs once said that one of the keys to Apple is that the company builds products that turn the employees on. That is certainly to the benefit of the customers, that it â€Å"often means products are exactly what they want because Apple employees are so deeply entrenched in and committed to the customer’s experience.† Slide 13-8: Distinctive Characteristics of Service While many consumers know the physical products Apple offers are those of high quality, the company has made it a point to â€Å"manage the evidence,† and â€Å"tangibilize the intangible.† In doing so, Apple had to create stores that have a clean layout, in which traffic flows steadily, have employees that are busy, but they can still manage the workload, have equipment that is state of the art, have a symbol that suggests quality in both product and service, and finally, has a reasonable price for service. We already know that Apple services are offered for free, the company’s logo is iconic, and that the equipment is top notch. So, Apple’s stores had the main focus of a clean layout and employees readily available, yet still busy. When a customer walks into an Apple store, the aesthetics are clean and well thought out. Each product is on display for testing use, and the floors, walls, and counter spaces are clean and tidy. In addition to that, carefully recruited and trained sales associates are encouraged to take customers on a â€Å"ride.† They give each willing customer a short, informative tour of the space to be able to have a conversation and connect with each and every visitor. Then, of course, there’s the offering of support for each customer, which is just another delight to those who shop at Apple. The end result of Apple’s mix of product and service marketing combined is certainly one of success. Apple has the highest retail sales per square foot than any other U.S. retailer. The stores average more than $6,000 per square foot, which is more than twice the former gold standard Tiffany & Company. That success did not come with quality products alone, but quality product marketing coupled with quality service marketing. The company’s marketing strategy is unique, but the company figured out how to attract and retain customers, generate an extremely large amount of word-of-mouth and brand appeal to give it a huge competitive advantage. Works Cited Chazin, S. (2013). The Retail Secrets of Apple. Retrieved from http://www.marketingapple.com/marketing_apple/2013/01/the-retail-secrets-of- apple.html on 07/23/2013. DuBois, S. (2011). World’s Most Admired Companies. Retrieved from http://money.cnn.com/magazines/fortune/mostadmired/2011/snapshots/670.html on 07/23/2013. Kotler, P; Keller, L (2011). Marketing Management (14th ed). Upper Saddle River, NJ: Prentice Hall. Moorman, C. (2012). Why Apple is a Great Marketer. Retrieved from http://www.forbes.com/sites/christinemoorman/2012/07/10/why-apple-is-a-great-marketer/ on 07/23/2013.

A Contemporary Critique on Murasaki Shikibu’s The Tale of Genji Essay

The Heian court and the social structure it provided is a compelling aspect of Japanese history. The 21st century reader is intrigued by such an era and its artistic representations because the general norms, collective conscious, and interpersonal relationships seem to be in clear contrast with the social practices of today. At face value, it appears that Murasaki Shikibu’s discontentment with the aforementioned characteristics of court life manifested itself within the pages of The Tale of Genji. The acclaimed Russian novelist Vladimir Nabokov once stated, â€Å"A masterpiece of fiction is an original world and as such is not likely to fit the world of the reader. † Thus, although Murasaki Shikibu’s work is deeply rooted in exposing the pretense associated with Heian court social rank, marriage practices, and feminine submissiveness, she managed to create a world for Genji which tested the limits of his emotional threshold and, by default, relatable with modern/epic protagonists. Moreover, because the modern audience can at times feel sympathetic toward Genji by relating to his emotional range (i. grief through ecstasy) and psychological abnormalities, The Tale of Genji’s status as a timeless masterpiece is merited. Had Genji been a detached lover with no emotional and psychological depth, Murasaki Shikibu’s work and reputation would not have seen the light of day outside of the court she was heavily critiquing. This essay will compare the qualities depicted in The Tale of Genji with other works that are highly regarded as masterpieces while shedding light on the differences which can be seen as a more direct jab at Heian readership. There is a notion in philosophical theory that is used to show that the ‘robber and the robbed’ share a mutual existence dictated by past events. Their meeting, the robbery, is the climax of their distinct lifelong plots. The idea that humans are simply ‘victims of circumstance’ applies directly to Genji as can be seen through his decisions and amorous plight. Through the first few chapters of Murasaki Shikibu’s tale, the audience can infer on the surface that the plot revolves around the development of the protagonist’s Oedipus complex. Upon meeting young Murasaki whose resemblance to Fujitsubo was ‘astonishing’, the author specifies Genji’s yearning for Fujitsubo as the reason he was brought to tears (Murasaki 71). Although inquiries of Genji’s psychological state are not without merit, the bond between Murasaki’s work and Sophocles’ Oedipus the King delves much deeper. The growth and development of Genji’s character and traits do a bit more than clarify his current actions: should one have started reading at the â€Å"Lavender† chapter, it provides an insight to a past riddled with complexity. Through Genji’s dialogues and decisions regarding dilemmas of the heart the readership is given a man who, involved with the particular situations Genji had experienced, would most likely act in a similar fashion to Genji. Every act through Oedipus the King paints a picture for the reader of the power that emotional disposition has over Oedipus and his quests, which is not at all unlike Genji himself. After hearing about the crimes he was to commit, how can a reader not feel sympathetic towards his pursuit for independence from the oracle? In similar fashion to this masterpiece, Murasaki utilized the tool of plot reappearance across characters and time settings to give readership the sense that Genji was predisposed to repeat past deeds. After the death of Genji’s mother, the emperor (Genji’s father), was in mourning and grief and seeking to fill the void left over. After coming across the remarkable beauty of Fujitsubo and in an effort to bring her in, the emperor stated that he would â€Å"treat the girl as one of his daughters† and adding that given Genji’s resemblance to her, she â€Å"could pass for his mother† (Murasaki 22). As previously mentioned, this father-like quality resurfaced in Genji’s admiration for Murasaki. However, a distinct difference is that Genji’s paternal instinct is more or less a fabrication resulting from the impediment, put in place by Murasaki’s nurse, of his unyielding desire to make her his future lover: â€Å"It is you who do not understand. I see how young she is, and I have nothing of the sort in mind. I must again ask you to be witness to the depth and purity of my feelings†¦How can she bear to live in such a lonely place? (Murasaki 95). At this point, one can see the psychological abnormalities developed in Genji which were not corrected by his upbringing; in fact, witnessing his father’s adamant love for this exact model of beauty might have amplified the effect on his behavior. When Oedipus proclaimed the total expulsion of the murderer who was still unknown (practically accepting Jocasta, his mother, as his wife), the knowledge of the f oreseeable future which the readership possessed allowed one to feel the helplessness which Oedipus embodied. Much to the same effect, is the reader supposed to feel that Genji does not have the ability escape fate? One can infer that Murasaki’s response to this is a resounding â€Å"No†. Although the similarities between the two works are many, the major difference lies in two factors: Oedipus’ fate was sealed, and, prior to his emotional endeavor regarding the oracle’s prophecy, he was an exemplary combination of leadership and intelligence which suited a king well. Even though Murasaki gave Genji an emotional depth, she left out the qualities of critical thought and consideration for others. Doing so, Murasaki left Genji at the mercy of his circumstances without his fate being set in stone, and, thus continuing the chauvinistic characteristic of male aristocrats of the time. Through her literary prowess, Murasaki subtly but effectively proclaimed that high rank/position did not equate to intellectual superiority nor did it predetermine that all aristocrats in those positions were fit to rule as can be witnessed by Genji’s preoccupation with his love affairs and not the further betterment of court reputation or intellect. Another ubiquitously renowned masterpiece with similar sexual deviance from its protagonist is Homer’s The Odyssey. Odysseus’ journey to return home to his wife is juxtaposed with temptation by utmost beauty which ultimately leads him to succumb to the latter. In academic circles, the reunion with his wife is seen as one of the most romantic scenes in literary history; yet, there seems to be a lack of uproar regarding his adventures with Calypso and Circe. On the other hand (with critical awareness of the social norms of the time), Genji is met with great disdain by the general audience. In comparison to The Tale of Genji, the similarity lies with the degree of sympathy the protagonists evoke more so than the actual plot: although both characters had multiple extramarital affairs, does Odysseus’ long term physical displacement conjure up a greater forgiveness from the readership s oppose to Genji’s emotional dissatisfaction with his current state of affairs? The fact that Murasaki’s work, more specifically her protagonist Genji, is able to invoke an amount of emotional response from contemporary audiences comparable to that of The Odyssey without relying on 20 years of desolation from its main character in itself should merit the reputation it has received. In regards to the previously mentioned question, Murasaki would probably be displeased with Odysseus’ affairs. Although universally accepted justification would never be reached, his unfading love for Penelope goes without question. The major difference between the two protagonists lies in their response to utmost beauty. Facing Calypso, Odysseus admits that she is far more beautiful than his wife who is a mere mortal, but that he â€Å"pines† all his days to see his return to her (Lawall et. al 265). Genji, on the other hand, falls ‘prey to the female’. Murasaki’s commentary on relationships lies in the deliberate absence of discernment in Genji and his state of being out of touch with reality. Moreover, his narrow focus on beauty does not allow him to see the combination of flaws and qualities that all women possess; thus, his longing for the specific mold of beauty he yearns for seen in the beginning of Murasaki’s work holds no merit and thus, true sympathy fails to reach Genji’s amorous quest. This notion is exemplified by Murasaki’s narration describing Fujitsubo’s beauty: â€Å"There was no one else quite like her. In that fact was his undoing: he would be less a prey to longing if he could find in her even a trace of the ordinary† (Murasaki 86). Furthermore, Murasaki leaves no indication that Genji exhausted all possibilities in an attempt to make love work with Aoi (or even Rokujo); this would at least add some credibility to his dissatisfaction with them. Instead, he utilizes their unfavorable idiosyncrasies as further incentive for his extramarital adventures. Murasaki expresses her own dissatisfaction with marriage practices/relationships, in essence, by making the case that male aristocrats at court lack the judgment and intellect (which is supposed to be innate to them given the hierarchal structure of the society at the time) to fully comprehend and appreciate the complexity of women and lack the consideration to take into account that their actions affect not only hemselves. All in all, the clearest insight to Murasaki’s critique of Heian structure, rank, and interpersonal outlook comes directly from Genji and it sounds as if Murasaki implied to state the true intentions of Heian male aristocrats: â€Å"I am weak and indecisive by nature myself, and a woman who is quiet and withdrawn and follows the wishes of a man even to the point of letting herself be used has much the greater appeal. A man can shape and mold her as he wishes, and becomes fonder of her all the while† (Murasaki 62). Lastly, Heian era Japan was not the only male dominated civilization and this type of society has not yet disappeared. The fact that one can use the same critiques Murasaki masterfully made about Heian court to dispute manifestations of chauvinism in certain aspects of society today solidifies The Tale of Genji as a masterpiece which stood the test of time.