Research Paper “What We Talk About When We Talk About Love”

Love is unknow. Eros; an attraction based on a sexual desire, Philos; friendship love, or common interest, Storge; the natural love of a parent for their child or family love, and Agape; the unselfish love for the good of another. These are all Greek words and there definition of love. There are many different kinds of love; from the love of a mother to the love for car, love has no boundaries, but true love between a man and a woman can last a life time. Some may say the feeling of love is the most wonderful thing about life.Love also comes in different cases and scenarios such as the inseparable love, the violent love and the love that never dies. Raymond Carvers â€Å"what we talk about when we talk about love† tells us why love can be so beautiful but yet risky at the same time, Mel and Terri are a couple in love with each other and they are married, but they both had broken relationships with their previous love partners. Nick and Laura are also married and are in love wi th each other, they also had previous love experiences.But do these characters experienced true love or even know what true love is or is it just lust and mostly physical attraction. From the physical to the sentimental or even the violent type of love, true love has no limits; neither Mel and Terri nor Nick and Laura ever experienced true love because they both had broken relationships or had been divorced with their previous love partners. The two couples are engaged in a conversation about love and are caught up in trying to figure out what love is.Mel McGinnis is a cardiologist in his mid-forties, he was married and has kids in his previous life, and he was very much in love with his ex-wife, but that all ended after his divorce. Mel who spent five years in a seminary thought real love was more spiritual than anything else. Mel says he doesn’t care for his ex-wife anymore, â€Å"there was a time when I thought I loved my first wife more than life itself. But now I hate h er guts† (352, McMahan). He does not know why he feels this way and wants to know what went wrong, what happened to the fire that once burn so brightly.When a marriage union just suddenly ends we tend to ask questions like whose fault is it, were the couples truly in love each other? But in this day and age a man and a woman can be in marriage but not necessarily in love with each other. This shows that love is much deeper than two people coming together to spend their entire lives with each other. Mel may have moved on from his ex-wife Marjorie but he is certainly not madly in love with Terri whom he’s been with for five years but only married for four.Mel controls most of the discussion as the evening progressed, â€Å"an indication that he is obsessed with the topic. Mel insists that the conversation be directed at one point; the definition and nature of love† (Bruccoli). Mel defines love as two main different types, the â€Å"physical love, that impulse that drives you to someone special, as well as love of the other persons being† (McMahan, 352), this type of love is among most couples as true love starts with a physical attraction because that’s all the soon to be lovers know about each other.The other kind of love that Mel described is the â€Å"sentimental love, the day to day caring about the other person† (McMahan, 352). When a couple is in love, they may say the words â€Å"I love you† on a daily bases but they spend more time showing each other how strong their love is and expressing their feelings sexually and emotionally. Mel’s current wife Terri also had a previous love encounter, her lover Ed, was more of the violent type of lover, he would beat her and drag her across the living room while screaming about how much he loved her.Terri believed that that was true love and she strongly defends it against Mel, who thought that love was not supposed to be violent, â€Å"Mel cannot understand hi s action as an act of love. Love cannot coexist with hatred in his dogmatic mind† (Bruccoli). Ed’s love for Terri was so strong that he was stalking her after Mel and Terri started dating, Ed even threaten Mel’s life. Ed was obsessed and more so infatuated with Terri, but Terri did not feel exactly the same way for Ed. Love is something that has to go both ways, couples usually have the same strong feeling for each other because when one partner loves and care

In her novel Charlotte Bronte details and develops the life and experiences of narrator and main character William Crimsworth

In her novel The Professor, author Charlotte Bronte details and develops the life and experiences of narrator and main character William Crimsworth. After graduating from Eton College in England, Crimsworth is in need of an occupation. He stubbornly refuses offers from his uncles, and consequently finds himself with no other choice than to work for his tyrannical brother in the menial position of clerk. However, his conditions soon become unbearable, and through an acquaintance's recommendation, William secures himself employment as a professor at a boys' school in Brussels. William's arrival in Belgium presents him with new opportunities both professionally and personally, as he almost immediately meets two women who are to change his existence dramatically: Zoraide Reuter and Frances Henri. Bronte creates and emphasizes many differences and similarities between these two women using various techniques and methods, which primarily include comparison and contrast. Zoraide and Frances each have their own significant and individual role in the life of and interaction with William Crimsworth. Each woman possesses different kinds of physical and mental attributes, comes from a unique background, and enters into and affects his life in a contrasting way. These differences, along with a few similarities, are explored through the author's use of imagery and irony. Initially, Zoraide and Frances become involved in Crimsworth's life in completely dissimilar ways. These conditions reflect a hint of irony, as their initial roles are complete reversals of their ultimate functions. Zoraide and William's initial encounter is one that has been arranged by her mother, who has offered him a teaching position at the girls' school over which Zoraide presides as directress. Thus, Zoraide appears suddenly and pronouncedly; the importance of her and Crimsworth's interactions, and her influence upon his life and work are immediately made evident. Their relationship is established as one in which she is his superior both in position and in age. However, a romantic possibility is also suggested in the scene containing their introduction. While walking together in her garden, William implicitly compares Mdlle. Reuter's form to the â€Å"well-trimmed beds and budding shrubberies† of her garden, and her complexion to â€Å"the bloom on a good apple† (108). William and Zoraide's affections are further developed in this natural setting, as the majority of their romantic interactions take place in her garden, a sort of forbidden Garden of Eden into which she allows him access. The nature and plant imagery that pervades his descriptions is continued throughout the novel and is also used in portrayals of the other primarily influential character in his life: Mdlle. Frances Henri. As opposed to the entrance of Mdlle. Reuter, Frances arrives in William's life quietly and without notice as a sewing teacher of whom he has previously observed but never taken notice. This condition is made evident in his statement, â€Å"A†¦ maitresse I sometimes saw†¦ but of her I never had a more than passing glimpse†¦ I had no opportunity of studying her character or†¦ observing her person† (132-133). Her important and influential role develops gradually throughout the subsequent months. She later becomes one of his pupils, thus establishing their relationship as one in which William is the superior: he is the authoritarian teacher and she the submissive student. However, as her intellect and admirable nature soon become apparent, Crimsworth's regard and affection for her grow and develop. In response to his newly displayed attentions and consideration, Frances â€Å"blossoms† both physically and mentally. This nurturing relationship is manifested in the metaphor that compares her to a plant and Crimsworth to its caring gardener (176). In yet another nature-related metaphor, she is compared to a â€Å"lost jewel†¦ nestling in the mossy and mouldy roots of yew-trees† (194). Crimsworth's many descriptions of each woman play an integral role in the development of both their physical features and mental attributes. Although plant and floral imagery is used in the portrayals of both women, there are metaphors drawn between other natural elements that highlight the differences between them. An aspect of descriptive imagery in which the two women differ completely, is that of fire and temperature. Zoraide is constantly being related to coldness and ice; her gaze is described as â€Å"hard, dark,† her eye as glittering with â€Å"nothing of a flame ever kindled in its temperate gleam† (180,183). Furthermore, as William becomes further acquainted with Mdlle. Reuter, she essentially â€Å"withers† as her true nature is discovered. This condition is made evident when she and Crimsworth return to the bench in her garden, once a place of affection and fascination for him, which has now been transformed into a location of cold, emotional emptiness, due to his discovery of her real character (181-185). Zoraide's true nature is a manipulative one, which is exhibited and manifested several times in the course of the novel through her actions. For example, upon realizing that she has lost Crimsworth's regard (due to her own manipulations and dishonesty), Zoraide immediately results to underhanded methods in an attempt to regain his affection. She uses false flattery of William, and criticism and condescension of Frances hidden under a guise of concern in order to elevate her own status and appearance ( ). In contrast, Frances is constantly being associated with warmth and fire; her eye is portrayed as clear and light, her countenance as bright and warm, â€Å"glowing in the animated flush†¦ shining in the expansive light [of] the summer sun flashing out†¦ urning almost like fire† (195). Mdlle. Henri is likened to fire, light, and warmth over and over again throughout the novel, as the â€Å"silent possessor of†¦ a flame†¦ of passion† (196). As a further testimony to the importance of their association, without Crimsworth, she has grown â€Å"wasted and pale,† her blaze â€Å"humble[d]†¦ to embers† (195, 196). This imagery further reiterates the appropriateness of her and Crimsworth's relationship, as he himself is often described as the possessor of an inward fire, his heart burning and â€Å"hot within [him]† (181). Such interactions and descriptions develop the nature and character of the principal relationships of the work. As far as character is concerned, Mdlle. Reuter and Mdlle. Henri have defining character traits that are quite opposite from one another. The true nature of each woman is made evident as the novel progresses and their respective relationships with William develop. The expression of these internal characteristics, in turn, contributes to Crimsworth's desire for each woman. Although it is Zoraide to who he is initially attracted, her inconsistencies and shallow nature result in a short and meaningless romance. Her presence is aggressive and noticeable; she makes her romantic feelings for Crimsworth obvious, and then engages in psychological and emotional â€Å"games† with him. They participate in an almost â€Å"cat and mouse† relationship, with each individual constantly trying to gain the upper hand and outsmart the other. William's affections for and infatuation with her are short-lived as a result of her deceitful character and lack of integrity. Frances, on the other hand, possesses much more dignity and humility than Zoraide, and never engages in deceitful and base actions. She maintains a quiet and demure, almost unnoticeable existence. Her feelings for William are not discovered until much later in the novel, and are not revealed as a result of her actions but are rather made known through his own pursuits. The more lasting and true love is formed with Frances, who is the possessor of redeeming and admirable qualities-she is the embodiment of all that composes a truly â€Å"good† individual. These characteristics form the kind of foundation upon which a steady and real love can be based, and thus, it is this relationship that develops harmoniously and remains intact throughout the novel. Her love and compassion ensure the marriage just as Mdlle. Reuter's dishonesty and selfishness ensure her downfall. Another note of irony enters the novel here, as it is Mdlle. Reuter who has had a more formal and proper upbringing, while Mdlle. Henri was raised in virtual poverty and want, with almost no formal education. Thus, it should be Zoraide who is the possessor of these more â€Å"lady-like† qualities. This difference in background and its end result further reflects the contrasts in the inherent nature of each woman, elevating the reader's view Frances and reducing that of Zoraide. In the final chapters of The Professor, Frances finds herself in the position of directress of a school that she and William have founded and thus maintains the same occupation as Mdlle. Zoraide. This condition serves to heighten both the similarities and contrasts of the two women. Bronte characterizes and explores the two primary women characters of Zoraide Reuter and Frances Henri in her work The Professor through the use of comparison and contrast. These two individuals are defined through their relationship with the narrator and main character, William Crimsworth. These interactions are developed through the revelation of certain characteristics and information that pertain specifically to each woman. In turn, imagery and irony develop and add depth to these qualities, which include physical and mental attributes, background and history, and intrinsic disposition and nature. Without the skillful use of these devices, the characters in the novel would not appear so realistic and possess such a great degree of depth and complexity.

Equal Pay Act Assignment Essay

Research the Equal Pay Act of 1963: why is it important to know this law when designing the internal alignment piece of your compensation program? The Equal Pay Act (EPA) means men and women receive the same amount of payment for doing the same work, which it will be illegal if employers pay women less than men or for men who get less paid than women for the same work. This Act was passed in 1963 as a revision to the Fair Labor Standards Act (FLSA). Most of complainant was women, which they always recieved less than men. I think this is unfair and against sex discrimination. Therefore, it is very important to understand this law for every organizations. According to Milkovich and Newman’s textbook, â€Å"Internal alignment, refers to the pay relationships among different job, skills, competencies within a single organization.† (p. 11). Even though there is the internal alignment of compensation program, it could not guarantee that sex discrimination will not be happen. Thus, to know this law is very important for everyone. Employees have their right to earn equal pay for equal work. This law is for protecting both men and women from sex discrimination in pay rates. Meanwhile, it is also important for employers which they have to be careful when they use internal alignment as a policy. It is because employees may not understand why they earn less income comparing with people who work as the same job. As the Internal alignment means employees will be paid based on their performance, so the important aspect of this policy is â€Å"to be fairness†. It can be included pay differences based on productivity, job responsibilities, and work output. Furthermore, the Equal Pay Act requires that employer have to pay employees at the same rate, but it does not require that employer will pay the same amount of compensation which it should be paid by the job duties and responsibilities. For example, if A and  B work as a saleman in ABC organization, which they do the same work, so they will earn the same rate. However, A receives higher income due to he made more sales. In this case, B cannot claim for the EPA because that does not violate. That is why it is important for employer to understand the Equal Pay Act truly. First, to protect the organization from sex discrimination, each organization should have pay structure and clarify to their employees carefully. Second, to keep a good image of organization. Whether big or small organization, they do not want to have bad image. Beside of lossing reputation, they might lose a profit and reliability from outsider. So, it is necessary to know the EPA. If employer pays two employees who work at the same duty with different amount, he/she should do a record why they get different paid, just in case that could be a crucial evidence in the future. Reference Milkovich, G. T., Newman, J. M. & Gerhart, B. (2011), Compensation, 11th edition, McGraw-Hill Irwin.Written Assignment Grading Form Content and Organization 70 Percent Percent Earned: Comments: All key elements of the assignment are covered in a substantive way. Research Equal Pay Act of 1963 Why is the law important when designing the internal alignment piece of a compensation program? The content is comprehensive, accurate, and/or persuasive. The paper develops a central theme or idea, directed toward the appropriate audience. The paper links theory to relevant examples of current experience and industry practice and uses the vocabulary of the theory correctly. Major points are stated clearly; are supported by specific details, examples, or analysis; and are organized logically. The introduction provides sufficient background on the topic and previews major points. The conclusion is logical, flows from the body of the paper, and reviews the major points. Readability and Style 15 percent Percent Earned Comments: Paragraph transitions are present and logical and maintain the flow throughout the paper. The tone is appropriate to the content and assignment. Sentences are complete, clear, and concise. Sentences are well-constructed,  with consistently strong, varied sentences. Sentence transitions are present and maintain the flow of thought. Mechanics 15 Percent Percent Earned Comments: The paper, including the title page, reference page, tables, and appendices, follow APA guidelines for format. Citations of original works within the body of the paper follow APA guidelines. The paper is laid out with effective use of headings, font styles, and white space. Rules of grammar, usage, and punctuation are followed. Spelling is correct. Word count is within specified instructions.

Workplace Drug Testing Essay Example | Topics and Well Written Essays - 750 words

Workplace Drug Testing - Essay Example Erstwhile US President Mr. Ronald Reagan stressed on workplace drug testing so as to maintain employee productivity and drug free workplace. (Infantry.army.mil) Many governments across the world have initiated ‘attack on drug use’ instead of ‘attack on drug supply’ as the latter was not providing any better results. It has found that many organizations have implemented this measure to enhance the profitability of the workforce, cut down absenteeism, safety of the workers, reduce the costs on healthcare management and maintain drug free environment at the workplace. Most of the employers have the freedom to deny or reduce workers’ compensation payments, if illicit substance use is found to be proximate cause of employer’s injury. Legitimate or important interests are required to justify the drug testing. The workplace drug testing is aimed at safety of the employee and others, organization efficiency, reputation risk, employee welfare, etc. Various organizations in various countries in order to reduce the demand for illicit drugs, protecting health and promoting safety of workers and co-workers, public safety and efficiency, economy and honesty of the workers towards organization, have taken such measures of employee drug testing. It can also be justified as the measure to minimize damages caused due to accidents at workplace and on roads. (Drug Testing and Privacy, 1990) However, if any employee makes a plea against workplace drug testing, it is more likely to be dismissed. Drug testing can be justified on the basis that it is been done for the safety of an individual, the public and society at large Workplace drug testing is a sensitive issue as it arises due to collision between workers’ and employers interests. (ILO, Geneva, 2003) There are several types of testing method, all of which are controversial, but random testing method has always been the centre of argument. Drug testing may raise

Basket of currencies for the middle east region Research Proposal

Basket of currencies for the middle east region - Research Proposal Example What one wanted to exchange was not what the other party required or rather wanted. This brought the issue of conflict of interest and disagreement as to whether the transaction could take place. The challenges of bulkiness of the products as some of the products or goods exchanged were so bulky as to facilitate the transaction. The challenge of breaking the goods or dividing the goods into proportions. Some people wanted a half of the portion. Those looking for meat some desired just a piece of meat, but under the regime it was difficult to divide a whole cow that was being sold into a piece of meat. (Rabinovich 43) Under the prevailing challenges a common form of tool inform of currency had to be established. This was meant to facilitate the transaction process. The common form of currency had to be uniformly agreed upon. The respective parties had to unanimously agree on a common means of currency. These was supposed to be stable in its value as the value of the currency chosen was not supposed to depreciate, it was supposed to be generally acceptable as for it to be a common currency it was supposed to be accepted unanimously, It was supposed to be durable and not depreciate easily or loose value easily it was supposed to be easily divisible and subdivided into various denominations and finally it was supposed to be very portable. Portability of the currency necessitated that it was easily carried around. Various countries on these criteria and analysis have established some form of currency. They all have a certain currency that meets the mentioned characteristics and is unique to them. This is a reality that has resulted to the diverse bundle of currencies that exists all over the world. The bundle of currency is as a result of the various different currencies from the many countries of the world. (Poghosyan, 09) Countries have evolved the aspect of exports and imports.

Attention Deficit Hyperactive Disorder ADHD Essay

Attention Deficit Hyperactive Disorder ADHD - Essay Example One of my key findings is that Attention Deficit Hyperactive Disorder is a psychiatric disorder that has been diagnosed in nearly 5% of children in the world. The disease is currently considered to be a serious issue of public health concern in many parts of the world and has affected the societies and families in a number of ways. According to Wilens and Dodson (2004), the affected individuals usually have difficulties in their interpersonal relationships and do not perform well in schools. Conducting a psychiatric assessment is one of the main methods of diagnosis although laboratory tests can also be used. My research has significantly enabled me to have a better understanding of my daughter who has been suffering from Attention Deficit Hyperactive Disorder. Consequently this will improve my coping skills and enhance my contributions towards her behavioral and normal medical interventions in her condition. For example as a parent, this research has improved my understanding of the significance of providing family therapy and parental assistance to the affected children like my

MBA integrative project assignment Example | Topics and Well Written Essays - 1250 words

MBA integrative project - Assignment Example Components of the congruence module is listed in Table A The strength of the model is its concept of congruence which relates to the fitness of two components. For example, a task demands a level of skill and knowledge and likewise, the individuals available to perform the task possess varying levels of skill and knowledge. (Nadler and Tushman 1980) [3] The fits and lack of fits can be related to behaviors observed in the system such as conflict, performance, and stress. Figure 1 shows the shape of the model which illustrates the interdependency of these seven variables The McKinsey 7S Framework was named after a consulting company, McKinsey and Company, which has conducted applied research in business and industry (Pascale & Athos, 19810[4]; (Peters & Waterman, 1982). [5] The authors of this model worked as consultant in McKinsey and Company. They created 7 variables which they called â€Å"lever†. The seven variables each beginning with letter â€Å"S† are structure, strategy, systems, skills, style, staff, and shared values. Figure 2 shows the shape of the model which illustrates the interdependency of these seven variables. The illustration is termed as the â€Å"Managerial Molecule.† Structure is the organizational chart. Strategy is the plan or course of action which allocates resources to achieve identified goals over time. The systems are the processes and procedures followed within the organization. Staff are humans in the organization (e.g., engineers), whereas the skills are capabilities of the staff. Style is the manner in which key managers behave to achieve organizational goals. Shared values are the guiding concepts that organization members share. The strength of the model is that it is a recognizable and easily remembered in business. The variables represented in the model are considered to be of crucial importance to managers

Film as art Essay Example | Topics and Well Written Essays - 1000 words

Film as art - Essay Example The twist in the story comes when Sean realizes that he could not be the reincarnation of Anna’s husband since he had loved another woman while he was in his previous life. Anna and Sean stop seeing each other, though they continued to write letters on occasion. Anna married Joseph, finally obtaining the closure that she desperately needed. The film opens with a black screen and a voice over of adult Sean explaining his disbelief in the concept of reincarnation. Despite this, he makes it known that if Anna died and were to come back as a bird, he would be accepting of it and continue to live with her. The scene that follows is a continuous long shot of Sean running through bleak and wintry Central Park. Sean’s face is never revealed to us, making him an abstract character regardless of his importance to the story. This lack of identity begins the mystery of who Sean really is. Nothing else is revealed about Sean except that he dies from a heart attack while jogging. Imm ediately after Sean’s death, the shot cuts abruptly to a clip of a baby being born, emerging from the water of a birthing tub. The following scene, after script reads Ten years later, Anna is shown standing at the grave of her late husband. The quick scene jumps reveal how all three events - Sean’s death, the baby’s birth, and Anna paying respect to her husband - are closely related to one another (Ebert, 2004). The shots, though clearly different from one another, are shown so quickly that they could have easily been one in the same, revealing the same message -- the never-ending cycle of life and death. Grazer uses only a few different camera angles and shots in the film, but his decision on what angles and shots to use and when helps to show the torment that Anna is experiencing as she continues to suffer from her husband’s death and as she tries to come to terms with the presence of young Sean. For example, the sex scene between Anna and Joseph begins as a medium close-up, but the slowly camera pulls back into a long shot as Anna discusses young Sean’s pleas for Anna not to marry Joseph. This sudden distance shows how far apart from Joseph that Anna is, even though they could not be any closer to one another. The physical distance between the camera and the couple reveals the mental and emotional distance that Anna is from Joseph. Another intense camera shot is the continuous close-up of Anna while she is at the orchestra. The music, similar to what is heard throughout the rest of the movie, picks up with intensity the longer that the camera rests on Anna, displaying the emotional changes that she goes through in the elongated scene. Anna’s features â€Å"run the full gamut of traumatized emotions, from barely suppressed terror, through claustrophobic anxiety, to heartbreaking acceptance (Kermode 45).† This is when Anna fully comes to accept that young Sean is who he claims to be. Grazer also plays on the me aning of color in the movie, implementing green in many scenes. The walls of Anna’s apartment kitchen are green, as are Sean’s sweatshirt, the blanket he uses while staying overnight at Anna’s, and the couch. The color green represents balance, life, and wellbeing (Ascher & Pincus 122), which are three important aspects seen constantly in the film. Green appears with Anna and Sean, separately, but also when they

Productivity & Process Improvement for EMC Research Paper

Productivity & Process Improvement for EMC - Research Paper Example 2. According to the Japanese concept of muda or waste, the seven wastes in modern production processes relate to the following areas: (1) Transportation (2) Waiting (3) Inventory (4) Motion (5) Over-production (6) Over-processing and (7) Defects (Wilson, 2009). I would therefore look at improving the processes or reducing time, space and money spent in these areas. B. For the purpose of this project I propose that we concentrate on lean manufacturing as a fixed set of targets of objectives to be achieved. The Excellent Manufacturing Company is a business enterprise that is a division of National Building Supply, itself a subsidiary of RedMag, an international conglomerate of diversified products. It produces cabinet hardware, decorative hardware, fasteners and other construction tools and elements that are used in the building industry. The production manager has set a productivity improvement target of 8 percent for the various departmental managers and the enterprise as a whole for the year. D. Since there are four main steps: (1) inspecting the manufactured parts; (2) separating the defective ones from the good ones (3) assembling the parts and (4) packing and shipping or warehousing them, automating the process of manufacture so that only good pieces are produced will automatically reduce wastage and defects. F. Automating the process through exact, zero defect manufacturing techniques may increase costs in the short run but would save on salaries and other overheads and increase productivity and reduce wastage in the long run. It is a sure fire way to increase productivity by 8 percent or more in every department where automation and defect reduction is possible. It can be seen that as the number of processes in the Plasti-brack manufacturing department are not too many, some of these can be eliminated by concentrating on capital intensive zero defect

Problem Formulation and Identification Process Essay Example for Free

Problem Formulation and Identification Process Essay It doesnt matter which side of the fence you get off on sometimes. What matters most is getting off. You cannot make progress without making decisions (Jim Rohn). In the corporate world, leaders are faced with decisions that can make or break the organizations they represent. Several methods, consensus, brainstorming, systematic, and democratic are used in the decision making process. This paper will investigate the decision-making processes most prevalent in each team members organization, compare and contrast them, and will show the most favorable aspect of each style. Consensus The name of my company is Envicor. Envicor is a plastics molding company that manufactures anything that can be made of plastic. This author was recently hired as the national sales manager to oversee Envicors newest product line, sporting goods equipment. This authors job is to promote the sale of portable pitching mounds to a broad range of customers. When it comes to decision making, Envicor uses the consensus method. Consensus is a process using group decision making. The input and ideas of all participants are gathered and synthesized to arrive at a final decision acceptable to all. Through consensus, the company is not only working to achieve better solutions, but also to promote the growth of community and trust. Consensus takes more time, as many resources are investigated before a decision is made. Team members become committed to the decision through consensus. The consensus method gives everyone experience with new processes of interaction and conflict resolution. For consensus to be a positive experience, the group should have 1) common values, 2) some skill in group process and conflict resolution, or a commitment to let these be facilitated,3) commitment and responsibility to the group by its members, and 4) sufficient time for everyone to participate in the process (C.D.T. 2009). The goal of Envicor is to expand our product line to as many customers as possible. After making contact with a catalog company, a meeting is called  in order to discuss the pros and cons of including our product in the catalog. In the meetings, each person gets a chance to give his or her opinion. Once everyone has spoken, a decision is made. By using the consensus method, the group is able to come together and make a decision based on each persons opinion. Advantages and disadvantages exist when using the consensus method of decision making.. Some examples are:Strengths:†¢Encourages cooperation instead of competition†¢Garners trust and confidence; everyone is involved in the final decision†¢Everyone agrees to the final decision no matter whether a majority, minority, or lone voiceWeaknesses†¢Lack of experience may lead to inefficient use of the method†¢Lack of control in meetings, conversation goes off topic†¢No ownership when decision is not correct or no consensus made (Notes on Consensus-Decision Making). Consensus seems to work well for smaller companies because it allows them to actually talk out their decisions and come together. Bigger companies might struggle with this type of decision making process because there might be too many employees and it could waste a lot of time. Brainstorming In the brainstorming model, all employees use free thinking to create ideas that will later be used as part of the projects process. Brainstorming is useful because it allows all employees, some with extensive experience, to give their input. All members contributions allow them to own their role within the group and therefore, believe they have been a larger part of greater good. Like other decision making processes, brainstorming has advantages and disadvantages. One advantage is that all decisions are reached by consensus of the entire group. The larger the group is in a brainstorming session, the better the results will be. Everyone works from his or her strengths, weaknesses, experience, and education to find the best results for the project. Next, by making the decision a group project, everyone has a chance to  participate in the decision making process. They are able to voice their objections and give alternative suggestions. This open forum allows ideas to flow freely, and sound decisions are made quickly. A disadvantage of brainstorming is similar to one of its advantages. With more than two or three employees making a decision, the result can become a point of contention and a fight for power within the group. The more people involved in the process, the greater the propensity for debate, creating the possibility of a stalemate. Another disadvantage of brainstorming is something called group think. This occurs when one member of a group makes a statement, and the others follow along. Nothing is accomplished because only one person is making the decision with no alternate suggestions. An open dialogue does not exist; therefore, solutions to problems are not properly explored. SystematicThe systematic approach to decision-making is rational and analytical. (Concise Handbook of Management) This approach employs existing data, and the goal of the decision is the focus of the steps taken to put the decision together. This authors organization uses the systematic approach for making most decisions. A strength of using the systematic approach is that information used to reach the final decision is based on factual data. The goal has been clearly identified; the objective(s) have been defined; the impact of not addressing the issue has been established. A weakness of systematic decision making, an example of which will be described in the following paragraphs, is that the decision can become stalled in the process. Additionally, regardless of how much research is done, if all principal stakeholders are not engaged in the process, a negative outcome is possible. Several years ago this authors company developed a product that was designed to align with current imaging procedures. The equipment is a dual-head injector for use in CT scan. The purpose of the dual-head is to provide Radiologists with the capability of using not only contrast media for the CT exams, but also saline. Benefits of having the saline option developed as  the clinical team became more familiar with the system, but initially the service team was concerned about damage occurring to the injector head if a saline syringe was not used. At that time, without consulting other stakeholders, the service and engineering teams went to work on a solution that would prevent this issue.Several years later, as the clinical team was successfully promoting saline usage, the engineering department began shipping a cap for the saline side of the injector. Yes, the issue had been clearly identified, the objective for the project was defined, and the impact of not addressing the issue had been determined. However, because all stakeholders in the decision were not involved, and because the process took so long, the decision and resulting action became a very expensive mistake. Democratic In this participative form of the decision making process the superior(s) gives complete ownership of the decision to the subordinates (Sager 1999). The democratic decision making process allows for the employees (stakeholders) to have ownership of the decisions that are made. The majority vote wins, which can lead to fast and effective decisions concerning the stakeholders. In this decision making process the adage regarding having strength in numbers reigns true. A drawback to the democratic process can be that no one person takes responsibility for the decision if something goes wrong. It may be hard to pinpoint how the decision came to such a conclusion if it does not work out for the benefit for the stakeholders. In using the example of the Health Insurance Accountability and Portability Act (HIPPA) of 1996, a vote for change by a group of individuals affected by the way health records were handled was applauded, then when implemented, the act became more a hindrance than a solution to a problem. In the vast health systems used there was a need to implement a privacy feature to protect patients information, so the HIPPA regulations were signed into law in 1996. HIPPA was implemented by a democratic decision making process and became popular with health organizations such as Medicare and well known health insurance companies. Later HIPPAs biggest fans became its biggest objectors because the law made it impossible for anyone to get  health information on the patient, including the parent(s) or guardians of minor children and the elderly, unless there was a form signed by the patient, the legal guardian, or POA. HIPPA soon became more frustrating than helpful, and the majority who voted for its implementation became the majority opposing it. So in implementing the democratic decision making process for the good of the people to whom the power is given, it must be made known that with great power comes great responsibility (Uncle Ben, Spider Man Pt1). Contrast and ComparisonProblems and issues are generally inevitable when people are working together. Each individual decision making process can allow for better management of those situations for building a better organization. This does not mean there will be an absence of issues, but whether or not the team resolves the problem effectively. Each decision making process described above demonstrates to the reader the importance of adhering to a process that will work for each organization. The consensus method shows how the power of agreement can lead to a good decision. However, this method can be time consuming and teamwork plays a major role. Brainstorming will allow for creativity and open ideas, but can also cause conflicts and debates among the group members due to so many independent ideas being presented. In the systematic approach to decision making organization is critical. This process bases decisions on factual information. The systematic process can be costly if all members are not involved in the final decision. Democratic decisions are made based on majority input. The stakeholders are in total control of the decision making process. Speedy and effective decisions can be made; however, problems can occur because not everyone who can vote will vote. Then if a decision has a negative impact on the group it can be hard to identify the owner of the problem. The authors of this paper have investigated four types of decision making, consensus, brainstorming, systematic, and democratic. Advantages and disadvantages of each type have been presented, and finally, all were compared and contrasted with each other. References Consensus Decision Making. Aids Coalition to Unleash Power. Retrieved May 19, 2009. http://www.actupny.org/documents/CDdocuments/Consensus.htmlNotes on Consensus-Decision Making. Retrieved May 19, 2009. www.vernalproject.org/papers/process/ConsensNotes.pdfScott, Jonathan T. 2009, Concise Handbook of Management: A Practitioners ApproachChapter 17: Managerial Decision Making and Problem Solving, p131- 138retrieved 5/19/09 from http://web.ebscohost.com.ezproxy.apollolibrary.com/ehost/pdf?vid=9hid=106sid=f7f74d3b-190b-4f87-ae2e-438809c65b35%40sessionmgr109McConnell, C. R. (2006). Umikers Management Skills for the New Health Care Supervisor. Ch 25 pp.337-345. Sager, K.L., Gastil, J.,(1999). Reaching consensus on consensus Communication Quarterly. 47(1), 67-79.

The Education Games In Primary Schools Education Essay

The Education Games In Primary Schools Education Essay While educational games might be very important to the learning process, one of the biggest downfalls of this genre is that the learning objective is quite evident to the learner and often doesnt have much meaning for the learner. In more interactive educational games, the learning objective is submerged in a rich world that creates learning opportunities [Ahuja, Mitra, Kumar Singh, 1994]. Despite the mixed success of educational games designed specifically for learning, the impact of digital gaming has drawn many educators and researchers to question how they might be used to facilitate student learning. Over the past decade, the use of educational gaming has prompted considerable attention in exploring how and why games might be powerful tools in the classroom. As a result of this interest, there are potential benefits of this for education and learning in schools. Some important reasons why educational games should be fully implemented in primary schools are enhancing learning sk ills, engaging and motivating the children and preparing them for living and working in the 21st century. The first reason why educational games should be implemented in primary schools is to enhance learning while developing Information and Communication Technology (ICT) skills. In playing educational games, it is evident that skills and competences are developed. Using teacher evaluations of mostly simulation and quest-based educational games found numerous skills to be developed through their use [McFarlane, Sparrowhawk Heald, 2002]. Some of the skills developed playing educational games are, strategic thinking, planning, communication, decision-making, personal skills, spatial skills and social skills. Some educational games cultivate these skills by just engaging in them. If educational games have such a great impact on the development of a child, it should be incorporated in the curriculum of our primary schools. It will create a learning-based environment in which the children can fully utilize their learning capabilities. While the curriculum set by the Ministry of Education is academic, educational games will develop the basic motor skills in children of that level. The challenge is to identify how a certain educational games would connect to the curriculum. Educational games are tools to engage children in learning. The game is the hook or the stimulus, both for the learner and, in many cases particularly at primary level, for developing a rich and wide learning context. In classes, educational games provide a particular focus in one subject, for example, Mathematics or English Language but it is still valued as a stimulus for learning. An example of an educational game is Simcity which can be used to teach aquatic habitat in the subject area of Science. Educational games offer a rich mix of audio, video, text and the manipulation of the mouse to enhance learning. There is no comparison with an inert textbook. Educational games facilitate the multiple intelligences of children such as verbal, mathem atical and spatial. The second reason why educational games should be implemented in primary schools is to engage and motivate children via a student-centered approach to learning. Children can enter environments in games that would be impossible to access in any other way, for example going back in history, understanding the complexity of running a major city, managing entire civilizations or nurturing families. Games require engagement with complex decisions by allowing the player to explore the effects of different choices and a multiplicity of variables. Ongoing and responsive feedback on choices is usually given which encourages the users to discover new limits to their abilities. Games stimulate conversation and discussion since players are able to share ideas, hints and tips in what increasingly tends to be a very lively and supportive learning community [ELSPA, 2006]. Educational games allow children to interact and the nature of the games provides three main factors for motivation: fantasy, challenge and curiosity [Malone, 1981]. Fantasy relates to the use of imagination and the childs inherent inclination towards play. It provides a way for the children to feel freedom to fail, experiment, interpret and identify. Challenge is created by the task or puzzle in an educational game and when appropriately aligned with the childs ability level, the challenge falls within their zone of proximal development. Curiosity here is the sense of testing the educational game or exploring to determine what happens if the child does a certain task. Educational game creates a way for children to be motivated at the cognitive level and in using the new technologies; these games will have a greater impact on childrens everyday lives. One excellent example of motivating children via a student-centered approach is the world education games originating from Australia. Students play Literacy, Mathematics and Science against fellow students in a live, global forum. The teachers role is a facilitator of learning. Feedback is provided for participants while they develop their ICT skills. Finally, the third and most important reason why educational games should be implemented in primary schools is to prepare the children for living and working in the 21st century. Technology has certainly taken over many aspects of life. Children of today are using computers more often as well as handheld consoles. Teachers and school leaders want their children to be prepared for the world of work and to see them inspired towards a relevant future career. Educational gaming can help equip children with the skills required to adapt to the outside world. While the Ministry of Education is slowly implementing the game-based learning in schools, teachers are using the computers in their schools to facilitate educational games and provide game-based projects to the students. Educational games will provide the learning outcomes beneficial to excelling in the higher levels of education. With technology advancing at a rapid rate, individuals will be required to have skills in computing and o ther electronic devices in the future. If educational games are implemented in primary schools, it will certainly prepare the children for the future and it will provide a new perspective of learning in schools. In conclusion, it is clear that educational games present an opportunity to engage students in activities, which can enhance their learning. Like any successful outlay, outcomes need to be well planned and classrooms carefully organized to enable all children to engage in learning. Educational games seem like a viable way for the future learner to bring their existing interests, skills and knowledge into the classroom and then use the games as a hook or stimulus to build the activities for learning around them. Educational games provide a forum for learning in a happy way while developing cognitive and psychomotor skills. It prepares the child for their future life and so it is imperative that educational games should be implemented in primary schools in Trinidad and Tobago.

Marketing Analysis Of First In Show Pet Foods

Marketing Analysis Of First In Show Pet Foods However, to start any new business venture, several factors have to be considered. The management is therefore presented with the task of formulating the best approach inclusive of objectives, constraints, available resources, monetary budgets, period, operation market areas and nature of competition amongst many others. For First in Show Pet Foods, Inc it was not an exception hence the attempts by the executives in formulating the best approach to undertake in venturing in the now desirable new market. The marketing firm representatives would provide a detailed proposal to the companys executives for analysis and possible formulation of the strategies towards the start of business in the particular market of retail dog foods. Further, the information from the food brokers was to be considered in structuring the appropriate approaches, policies and strategies for the new business activity. 2. Situation analysis The companys main goal is in 2009 and at Boston market area to effectively introduce and promote the Show Circuit dog food sale. The availability of this Show Circuit dog foods considered to be among the costliest would be through supermarkets. The quality of Show Circuit is finest and prepared as a full balanced dog food to be stored in refrigerators. It has for years, received positive recommendations from many professional owners of show-dogs. However, Show Circuit is publicly unknown by many and essentially considered as a new product despite such a vast history. An advantage that can be capitalized by the company is the fact that, at supermarkets frozen food section, only the Show Circuit dog food will be rightly available for customers. The successful marketing of Show Circuit requires the initial accomplishment of two important objectives. First, public awareness should be achieved in relation to the high-quality component of the Show Circuit dog food, the packaging designs an d the dog foods brand name. Secondly, at the supermarkets, dog owners should be directed towards the frozen food section when making dog food purchases. The environment under which the business for dog food is done seems not fully exploited. The tapping of the dog food industry is far from full potential yet because of the fact that prepared dog food is regularly fed to less than half the number of dogs owned in the United States. Based on manufactures prices, a total of $ 10 billion from the sale of dog food will be made in 2009. The analysis of four trends helps justify that such optimism in dog food industry is indeed well founded. First, the increase in dog ownership has consequently created benefits at the dog food industry. The owned-dog population in the U.S is approximately about 65 million. This steady growth in numbers is expected to continue, as more people require protection and the increased desire for companionship from dog owners. Secondly, another positive trend has been the increased investment on human companions by pet owners. On many settings, owners consider and treat pets as family members in possession of human qualities. For instance, according to research, a dog owner usually identifies himself/herself with the pet as well as assigning human characteristics such as needs, feelings, language and thoughts. A big number of dog owners, about 75% not surprisingly offer their animal companio ns the feelings of Mom and Dad. In addition, about 95% of dog owners would hug their pet on daily basis. Therefore, not surprisingly that annual veterinarian fees, accessories, clothing, dog toys, dog medication and furniture spend by dog owners are more than $ 20 billion. Thirdly, a positive trend has been the growth in dog food industry such that there is now the production of dog foods classified as premium and super premium. Such dog foods are of higher quality and are therefore higher priced. The increased rate of dog ownership together with this type of dog foods has spurred the growth in sales made from dog foods. Fourthly, a growing trend involves dog owners increasingly making claims for the introduction of a new product in the dog food industry. Such new dog food product should be enriched in vitamins and minerals, all natural and with no preservatives or additives. The table (1) below represents claims for the introduction of new dog food product for the period 2006- 2007 and 2007- 2008. Claim Claim frequency (2006- 2007) Claim frequency (2007- 2008) % change No additives/ No preservatives 95 146 53.7 Vitamin/ mineral enriched 94 144 53.2 All-natural 107 138 29.0 The distribution channel to be chosen is that of supermarkets. The distribution of all dog food in Boston market and the rest of United States at manufactures prices through the supermarkets accounts for about 36%. Other channels may include independent pet stores, mass merchandisers, farm/feed stores, pet superstores and veterinarians. The Boston market environment seems to be the ideal area to launch a new dog food product. The population at Boston area is estimated to be 1.2% of total U.S population. Because of the strong correlation between human population and dog population, the dog population at Boston area is also about 1.2%. In addition, the national expenditure of the Boston population is approximately average to expenditures on pet products. The analysis of the situation affecting the First in Show Pet Foods, Inc executives must take into account critical aspect of competition. The United States dog food industry approximately has about 350 dog food types and 50 manufactur es of dog food products. In the year 2008, five major companies made about 75% of sales of all the U.S dog food products. These companies were the Master foods USA, Hills Pet Nutrition, Del Monte Foods Inc, Nestle Purina Pet Care and the Iams Inc. Considerable percentage of the sales did accrue from supermarket dog food sales. This presents a huge concern for the Executives of First in Show Pet Foods, Inc since they intend to sell their new dog food product through the supermarket distribution channel. The marketing strategy for the introduction of Show Circuit in the dog food industry should indeed be well planned. The forms of advertising as well as the spending by competitors on advertising require major considerations. 3. SWOT analysis 3.1 Strengths First In Show Pet Foods, Inc has been supplying Show Circuit exclusively in the U.S to the show-dog kennels hence the improvement of dogs coats. Because of the products quality, the company is intends to supply this product in retail market to cater for normal dogs. Show Circuit is a dog food of high premium with ingredients of cereals and fresh meats and also being additives/ preservatives free. Such unique food components could remarkably improve the dogs coats, making a normal dog beautiful and healthy. Professional dog owners have recommended and used this food product for years in addition to being proven as the dog food of finest quality. Dog owners who largely consider issues of beauty and health for their dogs will be definite customers of Show Circuit. This dog food product will be the first available in the U.S market of the type of organic dog food. The product will be frozen packaged hence the fresh and uncooked meat will not spoil. This presents an advantage for the comp any because after the introduction of the product into the market, the frozen section of the supermarkets will only have this dog food product. 3.2 Weaknesses Show Circuit will be a new product name being introduced into the market. Further, the products premium quality makes its price quite high in comparison to other available dog food products. Because of this problem, the company has to create brand awareness in the market through aggressive communication in an attempt to compete with other brand names already known to dog owners. Besides that, the frozen packaging form presents difficulties to the company with regard to product placement and distribution. The supermarket is the only distributor available because of the freezing space although this space is prioritized for human food rather than frozen food. 3.3 Opportunities The company has an opportunity in the U.S market to tap its vast potential as represented by the annual growth of sales (64%) of organic dog foods. The willingness of consumers who own dogs to pay premium prices for dog food products is expected to rise. About 65 million people in the U.S own dogs and the number is expected to increase as more desire to own animal companions. The Boston market area presents a good potential for this business with a population of 1.2% of total U.S population. Expenditures by Boston residents on pet products are approximately averages national expenditure. The Boston supermarkets have no other pet products of the type of complete frozen dog foods hence the chance that, Show Circuit will be the first dog food available in frozen-food section of the supermarkets. 3.4 Threats Besides the benefits that the product offers, this company will face competition from other companies providing the market with dog foods. The company will struggle to outcompete established companies such as Nestle, Mars Inc, Delmonte Foods Inc. as well as Procter Gamble. In addition, difficulties are expected to arise in convincing distributors (supermarkets) to provide in their stores freezer space. Majority of these supermarkets have limited freezer spaces where such frozen products are to be kept. The distributors will also have problems as it is a long process when making available the thawing time for frozen food. To deal with this, a 7% commission is to be offered based on the proposed price to retailers. 4. The problem/Decision statement With the market situation analyzed in terms of the dog food industrys environment, competition and opportunities, the executives should make decisions based on objectives, alternative strategies and the organizations strengths and weaknesses. The introduction of new dog food product into the market is faced with problems and challenges. A sound decision needs to be made if such business activity venture proves successful in the future. The executives of this company have to deal with problems such as, adequate market segmentation, specific market target, distribution channel, Show Circuit sale price, advertising models and most important the return on sales percentage. Such decisions in any business set up need a well-constituted problem-solving model that balances total variable costs with revenues. For First in Show Pet Foods Inc, the introduction of Show Circuit dog food at dog food industry requires well-calculated strategies. The supermarkets have already other brands of dog foo d products such as the treats, canned and dry. To achieve substantial brand shares at the supermarket channels, consumers have to be educated on the new Show Circuit with regard to brand, price, packaging and ingredients. 5. Presentation of alternatives There exists a possibility that at supermarkets, the frozen dog food will be subjected to varied objections with regard to freezer space and thawing time requirements. An alternative to overcoming such anticipated objections would be suggestions for fast thawing, the longest time to keep the food in the refrigerators and the thawing time indicated on the packaging container. The use of microwaves should also be suggested as a possibility for consumers who purchase such frozen dog food from the supermarkets. The pricing aspect of this new dog food product is very important considering the general price sensitivity of dog owners. In addition, the dog owners are more concerned with the welfare and health of their pets. A premium price may be good for Show Circuit considering its quality and the retail prices of other frozen dog foods sold in supermarkets. There are opportunities that can be seized up with the introduction of Show Circuit in frozen dog food market. Boston supermarkets pr esent a huge market potential with regard to the sale of frozen dog foods. In addition, there is a trend that organic dog foods are increasingly becoming popular in the dog food market with consumers willing to acquire such foods at premium prices. The company can capitalize on this opportunity in an attempt to acquire substantial market share. Another very crucial alternative is the opportunity to constitute the groundwork through which to rollout Show Circuit dog food into the national market. 6. Analysis of Action Plan The introduction of this new dog food product requires implementation of very creative strategies. Show Circuit will be positioned in the market as the truly dog food available at reasonable price. The advertising strategies will target both married and unmarried consumers occupying the age bracket of 21 to 54 years. Such target market group should also have a household income of higher than $ 25,000. The reason as to why such target market is selected is the trend that, married couples and single adults with or without roommate households or children treat their dogs as family companions. The advertising strategies through various campaigns will adequately justify the Show Circuit dog food as a unique product. The advertising campaigns will incorporate a variety of concepts in an attempt to create customers attention on the dog food identification. The packaging container will have an introductory coupon displayed prominently to emphasize on the quality the Show Circuit dog food has . Sections such as the television, sports, society and dining will carry out ads considered for special interests. Based on the unique qualities the product posses, they warrant media placement that is varied and intense. In covering a wider audience, the advertising campaigns will cover locations beyond the Boston market geographical area. The sales packets are designed to provide information in the most persuasive manner. Such information include, the acceptance of the dog food by chain stores, the manufacturers retail price, quantity discount schedule, market potential, promotional schedule, user endorsements and order information. In advertising, different types of media will use different creative strategies. For instance, the positioning of the product relative to its competitors is through the print media. The product is compared with other categories of dog food such as the dry and canned products. On the other hand, television adverts will emphasize on the products location in the supermarket hence minimizing problems when looking out for the product. It is evident that dog food industry receives heavy advertising and therefore the company must follow suit. In order to remain competitive in this industry, the First in Show Inc should carry out intensive advertising. The developed media advertising strategies aim to achieve the following objectives: Awareness creation of the new brand Attainment of distribution through supermarket channels Coupon redemption to motivate trial Motivation of trial by the emotional impacts created by the television 7. Recommendation The introduction of Show Circuit as a new dog food product is quite viable for this company considering the environment, nature of competition and the potential opportunities available. By employing, the strategies proposed in line with the organizations objectives, this new business venture would be a success. The organizations strengths that outweigh the weaknesses place it well to compete with other companies in exploiting the vast potential at Boston market and beyond. With the dog ownership industry expected to expand so does the expected return in sales of dog foods. The launch of the business activity in Boston market will involve incremental costs of about $ 30,000. The program budget inclusive of advertising expenses and slotting fee will range between $ 500,000 and $ 700,000 as shown in the table (2) below. Item Budget Levels Budget Levels Television $359,000 $529,000 Newspapers/magazine $100,500 $130,500 Collateral (sales pack) $9,750 $9,750 Miscellaneous $5,250 $5,250 Agency fees $25,500 $25,500 Total $500,000 $700,000 The expenditure is reasonable since countrywide media promotion for established brands cost $ 7 million to $8 million. A high initial expenditure for a new product is essential and the company will use savings to cater for the expenses.

Dual-Career Marriages :: Working Feminism Essays

The decision of married women to diligently pursue a career comparable to their husbands has redefined traditional spousal roles forever. Dual-career couples are increasing in number constantly, as more and more women decide that they want to accomplish ambitions they have created for themselves before, if not instead of, living out the traditional woman's role of wife and mother. These marriages pose an amazing challenge to gender role customs, with dramatically different priorities and means of cooperation than ever considered (or rather, recognized) before now. These husbands and wives undermine the traditional structure of marital roles. They are concentrating more on career development than family development, seeking self-sufficiency, high achievement, better social status, and financial success. And of course, they acknowledge both positive and negative consequences of these practices. Wives' high career commitment The modern career woman's high degree of commitment to her career in the 1990s may be one of the most problematic factors concerning marital satisfaction of both husbands and wives. While the workforce has finally accepted the position of women as interchangeable with that of a man, the same transition still has yet to occur completely and successfully in the household. The dissatisfaction of working wives tends to be a consequence of their expanding, instead of redefined, responsibilities and role as a result of their demanding career. In contrast, husbands' marital dissatisfaction often results from the fact that she is less available for him, to accommodate him, because she does not have the time. Nonetheless, some career women are readily admitting to their husbands that their work comes first. Another apparent consequence of wives' high career commitment is the increasingly limited amount of children in the dual-career marriages of young couples. L.J. Beckman's (1978) work showed that working women considered parenting and a career as conflicting, if not competing roles.1 Rosanna Hertz's study (1987) of corporate career couples explains that employers' expectations of career-devoted employees are still based on the assumption that the employee is a man, and constructed around male social roles and experience. His (or her) devotion to the needs of the company are regarded as his/her investment in the corporation, in turn, meriting investment in them by the company (e.g. promotion, salary increase, more flexible management, etc.). When career-oriented women desire to have and care for children in a traditional manner (such as taking time off while the children are young) rather than following the stereotype male career pattern, it is often interpreted as disinvesting in the corporation.

Accounting Ethics :: Free Essay Writer

If someone were to ask you what you thought was the most deceitful profession, certified public accountants would most certainly not be the first to come to mind. That is because CPAs are known and respected for their honesty. The profession goes out of its way to project that image, and there is a certain amount of truth to it. However, not all CPAs are squeaky clean and respected for their honesty. Some are quite dishonest and are putting a black mark on the image of the entire profession. There is one area where the CPA profession has fallen short of protecting the public interest. There is a general duty that accountants owe to their clients and the other persons who are affected by their actions. Two elements compose the general duty of performance: skill and care. Another element and responsibility is owed to clients and other persons, that is that accountants should observe a standard of ethical or social responsibility. One set of difficulties concerns ethics education's ability to instill the chosen values and to make them stick after the educational process is completed. Instruction in accounting ethics is directed at people whose character-or lack there-of-has largely been formed by the time the instruction occurs. Even those who are positively influenced by ethics instruction, moreover, may still behave irresponsibly if their careers or their livelihoods require them to act in their client's financial interest. Recent pressure to include more ethics instruction in the accounting classroom has placed an emphasis on individuals who have a sense of moral responsibility. In accounting ethics education literature the benefits of teaching ethics have been greatly influenced by the following set of goals presented by Loeb(1988): 1. Relate accounting education to moral issues. 2. Recognize issues in accounting that have ethical implications. 3. Develop "a sense of moral obligation" or responsibility. 4. Develop the abilities needed to deal with ethical conflicts or dilemmas. 5. Learn to deal with uncertainties of the accounting profession. 6. "Set the stage for" a change in ethical behavior. 7. Appreciate and understand the history and composition of all aspects of accounting ethics and their relationship to the general field of ethics. An emphasis on codes of conduct may result in students' failure to "develop discretion and judgment. . .which are more than simply a matter of what acts are forbidden, which are required, and which are permissible" (Whiteck, 1992, 128). Emphasis on rules may quickly become training in how to get around the rules while remaining technically legal.

Leslie Fay Case Essay

The use of financial ratios assists the auditor in analyzing any unusual deviations from the expected results, (Gupta, 2004). The financial ratios are then compared with the entity’s ratios for prior periods as well as with ratios for other businesses in the same industry. A comparison with the industry ratios would have warned BDO of some irregularities in Leslie Fay’s financial statements. BDO Seidman should have been interested some important ratios that would help in determining the accuracy of the financial statements that had been prepared by Polishan and his staff. The important ratios include the liquidity ratios, the profitability ratios and the operating ratios, the leveraging ratios and the solvency ratios. Of higher importance should have been the profitability apart from the gross profitability ratio. An example would be the assets turnover ratio which provides information on the efficiency on how the assets that have been purchased are being utilized. The liquidity ratios would have assisted in knowing if and how the entity was going to repay its liabilities especially in the short term. An important ratio to investors and one that BDO Seidman should have considered is the price/cash flow ratio. This indicates the relationship between the stock price and the operating cash flow. This is considered as the best way to determine the entity’s profits. The capital turnover ratio is an important ratio to compare the sales and the capital employed. A change in the capital turnover ratio would mean a manipulation of sales or one or more of the elements that make part of the capital employed, that is, fixed assets, cash, debtors or inventory. The use of ratios by the auditors is an important but it requires skills and experience in order to get the correct analytical results. Other financial information required during the audit The auditors should have done more testing in the controls of the financial process by a plan to audit other important financial statements such as the cash flow statement and the bank reconciliation statement. The auditors should have also followed the financial transactions that had resulted to the balances in Leslie Fay’s balance sheets and the income statement. This would include conducting tests of control in the transaction cycle. The auditors should have audited Leslie Fay’s sales system, the purchases system, the inventory system, the cash system and the payroll system. In addition to this the auditor should have asked questions about ant subsequent events. Subsequent events are those events that occur in the period between the financial period closing date and the date that the auditors conduct the auditor, both the adjusting and the non-adjusting events. In addition to the balance sheet, the income statement and the ratios, the auditor should have also asked f or the period’s cash flow statement. The cash flow statement is an important tool to investors and the management as it assists them in knowing the financial health of the organization. It is a statement that supports the income statements as there must be a connection between cash sales and credit sales especially if they have not been paid by the end of the financial period. Huge sales in the income statement without corresponding huge cash flow from the organizations operations should raise questions and should be explained by reconciliation. It has a link with the balance sheet as it records ay new cash sales and purchases and other payments. The cash and bank balances can then be verified by a physical cash count for the cash balances and confirmation by the bank through a bank letter that is sent by the auditor. The auditor should also request for the bank reconciliations and explanations for all the cheque shown in the bank reconciliation. A comparison of the ratios by the competing firms would have been importan t to the auditor in discovering the irregular variances. The auditor would have asked for an explanation for the variance as well as the evidence for the explanation figures. A qualified auditor should make wise judgment when planning an audit. The auditor should be inquisitive and should be quick to notice some irregularity in the financial statements. This inquisitiveness should have guided the auditor to understand why Leslie Fay sales increasing while sales in the overall garment industry had been going down. This would have led to the querying by the auditors as to how Leslie Fay was the only garment industry that had not suffered a decline in sales during the late 1980s and early 1990s recessionary period. This in turn would have led to a need to plan an audit on the revenue cycle and tests on the internal controls in relation to the revenue cycle. The auditor should have verified the accuracy and the existence of the figures that were appearing in the income statement as revenue. The verification of the sales system should include authorization of the sales and the accounts recording of these sales (Rittenbergm Et al., 2009). An audit on the sale systems involves ensuring that there is proper authorization of the sales orders, proper matching of customers to these orders, payments and the invoices and the records of goods outwards. An audit plan on revenue and sales system should include verification of any sales figure that appears at the end of the financial period as in most cases, there is a possible risk of fraud or wrong adjustment of figures. It would also include an audit on the sales ledger control account. The sales revenue cycle would involve verification of the discounts to the customers. Had these measures been taken by the BDO Seidman audit firm, the fraud by Kenia would have been discovered earlier. The auditor should have planned to audit the inventory of the organization. Inventory audit is important as it may form substantial and material am ounts in the financial statements. This was the case at Leslie Fay where inventory was more than 30% of total assets in all the years within 1987 to 1991. A plan for inventory audit should emphasize on the existence of the inventory, accuracy and proper disclosure. This should include verifying the cut off whereby the inventory is recorded in the correct financial period. An auditor should plan to attend the client’s inventory physical count which provides the auditor with reliable audit evidence about the existence of this inventory. When planning for the attendance, the auditor should take into consideration the previous year’s physical count procedures, the value of the inventory in comprison with the total assets, and the procedures involved during the counting process. An attendance by BDO Siedman auditors during the inventory physical count at Leslie Fay would have revealed a shortage in the physical count as compared to the recorded figures. The physical count would have detected the irregularities that had been created when Kenia and his colleagues forged inventory tags. Physical inventory counting includes a comparison and recording of the purchase orders, good received notes and delivery notes. This ensures that the goods that are recorded as sales have actually been sold. Regarding the goods in transit, the auditor should plan to get third party confirmation that these goods are in existence and that they are in their premises. The inventory counting should be taken by conducted by personnel who are not daily involved in the inventory. In obtaining the payroll system the auditor would have identified how the remunerations for the executives at Leslie Fay were being calculated. A verification of the payroll system includes the documentation and authorization of the salary changes, the calculation of the salaries and deductions, the payments. The payments should be compared with the cash sent to the bank and money debited to Leslie Fay’s bank accounts. This would have led to the auditors query on the high incentives by the executives. Another important area that should have been audited is the purchases system. This should emphasize on the authorization of the buying process, the custody and existence of the received goods and the recording of these transactions in the accounting books. Close to the purchases system is the accrual control account. To audit the accruals the auditor should have asked for after closing date invoices. This would ensure that all goods received have been recorded properly. Non-financial variables or factors that an auditor should consider when planning an audit and their audit implications. When preparing for an audit, there are some factors that an auditor should take into consideration. This should include the nature of the business, the timing of the audit, and the extent of the risk assessment procedures which is adequate for identifying the risk of material misstatement. After the appointment the auditor should get to know the operations of the client’s business that is being audited. This includes the business operations, the investments and financing, and the financial reporting dates and methods. The auditor should assess the client’s internal controls, the control procedures as well as taking a risk assessment tests. The initial planning should start with the strength and reliability of the internal controls that are in existence. Internal controls assist in the safeguarding of the company assets and investors investments, prevention and detection of fraud. Internal controls are meant to improve efficiency in running a business as risks are identified. The internal controls also do help in ensuring the accuracy and reliability of the annual reports as the control systems ensure that the reporting is in compliance with the existing regulations. In assessing the reliability of the internal controls, the auditor will be able to determine the amount of testing that should be taken on the financial statements. Paul Polishan apparently dominated Leslie Fay’s accounting and financial reporting functions and the individuals who were his subordinates. What implications do such circumstances pose for a company’s independent auditors? How should auditors take such circumstances into consideration when planning an audit? A company in which one person is dominating all the accounting and financial reporting would imply that the company may have weak internal controls. When one person is essentially in charge of all the transactions in two departments, it would definitely indicate a set of weak internal controls. Weak internal controls can lead to employees perpetrating fraud, as it did in the Leslie Fay case. Management of the company, not the auditors, are responsible for internal controls. Section 404 of Sarbanes-Oxley requires that all public companies issue a report on internal control containing: 1) a statement that they are responsible for establishing and maintaining the contr ols and 2) an assessment of the effectiveness of those controls. Recall also that the second GAAS fieldwork standard states that â€Å"The auditor must obtain a sufficient understanding of the entity and its environment, including its internal controls†¦Ã¢â‚¬  the internal control framework followed by most U.S. companies is the Committee of Sponsoring Organizations of the Treadway Commission (COSO). More specific to this case, the audit team would have to assume that these circumstances would imply a weak internal control over classes of transactions. Auditors often are more concerned with the transactions rather than the account balances because the transactions will weigh heavily into the correctness of the account balances. The third component of internal control under COSO is control activities. There are several relevant factors under this component. For starters, there was probably not adequate separation of duties. It was said that Polishan ruled the accounting and finance departments. The person whom is responsible for putting out the financial statements and showing the public the financial position of the company should not be the one booking entries. Also, was there proper authorization of transactions and activities? Every transaction had to be run through Paul Polishan, the CFO. This sounds like adequate controls; the problem was that Polishan’s word was final on everything. No one else had any say because of Mr. Polishan’s total authority. Mr. Polishan also had near total authority on financial reporting. The real problem here is when someone has total control over both these functions, opportunities for fraud start to appear. With no one willing to question his positions, he was free to authorize transactions that made the books look better but obviously did not reflect economic actuality. Another aspect is independent checks. Basically, this is reviewing the other areas of control activities. There were likely no checks done in the case of Leslie Fay because Polishan had the final say on all transactions. Even if checks were in place, they were likely done by Polishan. The person responsible for performing the checks should be independent of the person originally responsible for performing the data. Obviously Polishan cannot be independent of himself. It was also mentioned that Mr. Polishan’s overall compensation was tied to the financial performance of the company. He had the motive, ability and means to cover up his fraudulent activity. Another key factor leading to weak internal control was the fact that Polishan’s department was in an entirely different physical location. A lot of the major accounting and financial decisions for this company were being made at a separate building, far away from other key management personal. Now how should auditors take into consideration these circumstances when planning the audit? The audit team will need to obtain and document their understanding of the company’s internal controls. This can be done using a narrative, flowchart, or questionnaire. A narrative seems it would be best if applied here because it will help identify the separation of duties factor. The auditors may then want to perform a walkthrough to make sure what has been written down in the narrative is actually what is performed. In a walkthrough, the auditor selects a few documents and traces them from beginning to end. This way, the auditor can see the entire process involved in every transaction. This type of control may have helped the auditor see just how much influence Polishan had over the accounting area. It could have easily, however, been covered up. However, having the understanding that he had significant influence over finance, and that he oversaw all accounting matters should have raised a red flag. It would be very easy for someone to commit fraud in accounting knowing that they also controlled finance. It seems that the fraud perpetrated in this case would be hard for an auditor to uncover. One person had control over two key departments. He himself never â€Å"got his hands dirty†, yet, always instructed subordinates to follow his instructions. After obtaining proper understanding of internal controls, the auditors must then assess control risk. This involves identifying audit objectives, identifying existing controls, associating controls with related audit objectives and, evaluating control deficiencies, significant deficiencies and material weaknesses. A control deficiency exists if the design or operation of controls does not allow a company to prevent or detect fraud on time. When a control is well designed yet is not carried out well, an operational deficiency exists. In this case, the controls would appear to be in place. All transactions are done at the appropriate level, and are vouched for by the CFO. However, the CFO (Polishan) was forcing incorrect and fraudulent entries. Polishan would force his subordinate Donald Kenia to make then erroneous entries. The process would appear to be appropriate, but in this case fraud was committed at top levels. In general, the independent auditors should see this multi-tiered level of control and it should raise a red flag. They should set some type of testing, such as the walkthrough or narratives to better determine if there is potential for fraud. So much being done and controlled by one man is a red flag. The fact that Leslie Fay was able to maintain high sales and profits while others in the industry struggled was another red flag. These were all key factors that point to poor internal control and potential fraud.

Mmsd Food Service Case Study

MMSD Food Service Case Study The Madison Metropolitan School District in Madison, Wisconsin has gone through lots of modifications since the year 1965. They have grown in different ways such as proportions, and also changed the meals programs, consolidated in certain areas, and contracted with other programs.They have gotten missed on some budgets, and have gained and lost money, they have even had different sets of rules and politics that they have dealt with. But even as the challenges have come and the changes are continuously made there is a constant (if at sometimes slow) positive and steady progress There are many tips to make towards the food service production manager of the Madison Metropolitan School District.First, it is so important for them to stay up with the times and also with the politics involving school food service. This can play a pivotal role in several ways starting with things like how long children are given to eat their meals and even how clean the school ea ting area are there are also guidelines that need to be followed when it comes to the actual nutrition of the food.Second, staying with the times and knowing what the current food trends for breakfast, lunch, and also all of the options for items offered individually can help tremendously in avoiding unsatisfied â€Å"customers† or children The last suggestion that I would make would be to pay attention to the current economy to ensure they will find the best staff at a decent cost, volunteers could also help in this area. If these suggestions were put into use it would be a greater long-term advantage to the MMSD.The impact from the current economic and political conditions on MMSD in the future will mainly concentrate on cost and health or nutrition. The industry does want to offer healthier choices for the students but these healthier options often come at a greater cost and this can have a huge economical impact on the MMSD. The political influence changing and making new laws, having to worry with childhood obesity, and regulating diet will impact MMSD it will be difficult to stay on the right track and with the new regulations and rules and still be economically sound with the added cost of more nutritious options. Madison Metropolitan School District comes with an open foodservice program. This open system features a mixture of business â€Å"inputs† and â€Å"outputs† concentrating on economic, psychological, and sociological factors (Payne-Palacio, 2005)†. This technique can also be interdependent through the impacts and interactions it has using the environment. These types of inputs include money, raw materials, time, equipment, amenities, and personnel. The outputs would be the completed products; a la carte items, well prepared meals, and catered events. Mission Statement –Madison Metropolitan School District is focused providing all of its students with nutritious and appealing food options in a safe, clean and a ttractive atmosphere. Our staff is deeply devoted to working together with each other and the students to guarantee that each of the students has nutritious means and that we also make and keep an efficient plan in place that remains economically sound. MMSD Foodservice Program Illustration – Together with the Madison Metropolitan School District being so disseminate to service all 40 individual schools, you will definitely find some challenges present in the food safety area.Thankfully there is a science related meal specialist that is used by the school district that works round the clock full time to help put into use and utilize and asses programs along with the Hazard Analysis and Critical Control Point (HACCP). The main and most important concern is proper food handling techniques. Using the high turnover and also the language barrier due to a diversified staff, training gets a challenge. The MMSD has set up their very own requirements of successfully completing the SER VSAFE food safety course by most if not all their employees.This can help in ensuring every employee is properly trained. Additionally, they've taken precautionary steps with products to lessen the chance of pathogens within the operation. The meals service for MMSD serves mainly an extremely susceptible population since most of their customers are children. To be able to assist in lowering the risks towards the children, the meals safety manager must adapt their recipes to satisfy HACCP principles. The first process should begin with those recipes including raw eggs, poultry, meat, as well as dairy food (Payne-Palacio, 2005).MMSD does not permit any kind of raw meats brought into their facilities that they are taking the proper and highest precautions and doing their best to ensure the safety of the food and in turn the safety of the children they are serving. As being a new quality control manager at MMSD, the evaluation procedure for the present cleaning program is actually a cha llenge. The very first suggestion is always to discuss with the representatives of laboratories and also have them supply you with the training or the employees so that the information can be taught and carried on to other employees.The schools that don't possess a current cleaning program in place most likely don't have dish washing machines and are the primary schools which only receive pre-packs in disposable containers or things like individually packaged fruit cups, yogurt, cartons of milk or packages of crackers. This doesn't mean they just don't need to find out how you can properly clean other locations employees need to know what the proper techniques are for all locations whether or not they have pre packaged foods or the foods are prepared on site.Procedures need to be setup including guidelines and rules as to temperature of water, detergents, surface being washed, what things to use to wash it, and what's being removed. This method will include every surface food touche s. The foodservice program at MMSD has several unique characteristics which have to be taken into account when planning their menus. Some of the most important areas and aspects are cost and food selection popularity (Payne-Palacio, 2005), but they're only some of the points to consider.Using the diversity from the make-up from the school types, the initial characteristics also change. The elementary schools have to meet particular USDA nutrient options, whereas middle schools or high schools may be used as the standard food for other schools to follow. Some other things that need to be considered are food options as well as ongoing support from the surrounding community. The Wisconsin Homegrown Lunch project is really a unique program concentrating on including locally grown foods. It's a direct effect on not merely the schools and also the farmers, however the community in general.The decision by MMSD to change some of its vendors within the program from the competitive bid method will still come with some problems and issues as with any program. The main concern is the costs and whether or not they become too much in time. Inflation can be an issue, but regular auditing from the invoices is going to be essential for the school to execute. Also there is the concern of receiving 60 to 80% of the product from only one single supplier. The question is what will happen if there is an issue with a certain supplier especially if the main source is one upplier. The procedure to acquire a new and reliable supplier(s) could take months and become a challenging task to beat. There are also some unique factors that could impact even the very best vendor agreement using the kinds of meals that are purchased and sought after by the MMSD. Using the cook/chill production system consistency within the ingredients in addition to space for storage, transportation including the time and distance of travel, and preparation time are normal and predictable considerations.Using th e USDA meal program for breakfast and lunch the concern will be using the nutritional integrity with the food in line with the regulations established. Finally, with meals packed in aluminum containers the price of them along with the integrity might be sacrificed. â€Å"The best vendor agreement would need to assure every one of the requirements with the MMSD in addition with the USDA tend to be upheld. † A Food Production Center (FPC) administrator must possess expert qualities and skills to operate effectively with maintenance.The fundamental skills associated with an administrator include multi tasking, organization, the ones skills. They are exactly the same inside the FPC. However, you will find innovative skills needed at the same time. A fundamental understanding as well as knowledge of the organization is essential. Having the ability to ahead want to prevent issue is important when confronted with perishable items. Understanding how to correctly rotate stock and get ready for the upcoming days will make sure frozen products tend to be thawed and ready when they're needed.When cooking large amounts of food that will be consumed by a large number of individuals there will be the need to find adjustments that may require some changes to the recipes sustain the require a cook/chill program. The quantity of wet and dry ingredients will have to be adjusted to take into account the elevated moisture within the blast chiller. Quite often the product isn't cooked throughout because the process will finish within the final heating. In addition, the finishing touches might not be contained in the dish.Often circumstances arise inside the individual cooking targets causing conflicts together in places like the MMSD Food Production Center. The issues could include meals with both cold and hot products, variations in cooking times, in addition to a specific temperature. Through an appropriate flow of food sequence for just about any particular days work wil l alleviate the issues before they come up. While preparing new recipes for the MMSD there will need to be a focus on getting the students active in the sensory analysis have both benefits and drawbacks.The professionals range from the acceptance from the consumer thus guaranteeing the sale from the item, consumer feedback to alter what exactly is not appropriate and ruling out what exactly is not wanted before a lot of time and expenditure was wasted about it. The cons are which the students usually are not experienced in the nutritional requirements; they're basing their analysis on flavor and aesthetics alone. And also the have no idea your budget restraints; numerous recommendations usually are not feasible.Students will be pleased with pizza every single day. Inside the Madison Metropolitan School District mealtime must run successfully and effectively. Meals contain a cool pack, a hot pack, and carton of milk that the student bunch and carry towards the dining tables you can e at. Because there are more and more students released at 10 minute intervals to be fed, you will find some challenges. Timing may be the first challenge. The hot packs have to be ready for each and every number of students because they are released and can't be too hot or too cold.The lines should also move efficiently since the students take a mainly short time to consume their meals and might also have recess. Teachers should also make certain they release their students when needed. Releasing students too soon or too late could lead to a back-up within the cafeteria. Finally, space and also equipment requirements should be present to take care of the availability of meals served at each and every school. Flow of food from Receiving to Delivery – Equipment Classification –Cooking Non-cookingDish washing Service Equipment Production Equipment Equipment Equipment Combination Oven20-Quart MixerPan WasherBox Baler Range/OvenFood ProcessorDisposerCan Crusher 2-Burner Rang eSlicerPackaging Machine Convection Ovens Can Opener Fryer80-Gallon Steam Kettle Rotary Rack Oven100- Gallon Steam Kettle Booster Heater40-Quart Steam Kettle ProoferTilting Braising Pan By looking at the above list of equipment, it may seem that the menu offered through the MMSD facility is really a semi-selective menu.Using the quantity of ovens, number of kettles, in addition to mixers and fryers, I would also consider a number of food choices in a number of different food groups. In identifying the quantity of solid waste generated through the MMSD, would recommend a waste audit. Considering the variety of items currently being recycled needing to sort through precisely what is left over to find out each category will be expensive and incredibly time intensive. The audit can give accurate data for the specific requirements of MMSD.MMSD foodservice can help to eliminate the quantity of waste manufactured by exploring other available choices for recycling, particularly the aluminum cans and cardboard milk cartons. They might also consider using silverware rather than plastic ware. This could reduce waste, but might be expensive with regards to cleaning and sanitizing the utensils. Finally, I'd start discussing and recommending and teaching elementary students the importance of recycling with in the class room in which they could then put that information to good use and example during their meal times overall, the present recycling practices at MMSD are great.The very fact they recycle oil and food waste as well as the cardboard and cans is a great asset to them in the short and long term. I think a great idea would be to see if there is any way to reuse the oil or find other ways to â€Å"use the waste to avoid further landfill usage. References – Payne-Palacio, June and Theis, Monica (2005) Introduction to Foodservice, Tenth Edition, Prentice Hall http://www. localharvest. org/wisconsin-homegrown-lunch-program-farm-to-school-M11038 http://www. wisco nsinlocalfood. com/Wisc%20homegrown%20lunch. htm