What different tactics were used by both sides in an attempt to win the conflict in Vietnam between 1956 and 1968?

During the Vietnam War, there were many different tactics used by American and Vietcong in order to win the war. These tactics had an influence over the opposition's use and the choice of tactics. From the beginning of the war the Vietcong realised that in order to win they must win the â€Å"hearts and the minds† of the peasants. This way they could be provided with shelter, food and such like, also they would be able to enlist more fighters for their cause and above all else the peasants would see that communism was the war which their country should be heading. In order to do this they operated by a special code dealing with the peasants, they brought up rules such, not to damage the land and crops or spoil the houses, not to insist on buying or borrowing land, never break the rule, to help them with their daily work. These rules ensured that the peasants would support the Vietcong and help them at any opportunity. As well as these gestures of kindness towards the peasants, they would also educate them as to why they were so poor and, explain how much better communism would be to them. The American on the other hand although realising to some extent that the war was only going to be won with the support of the peasants were far less active in their approach to helping, and indoctrinating them. On the news and publicly they were seen to be helping them but the soldiers were far willing as well as the peasants were already prejudice against the US involvement in the war. An example of the American focussing on the peasants was the â€Å"Strategic Hamlet†. Under the guidance of the CIA they uprooted whole villages and took the peasants to an enclosed area and kept them under guard. The idea was to stop the peasants influenced by Vietcong, however, this was an understandably very unpopular tactic, and moreover it turned more peasants against the Americans than it did win the support. American used high technology weapons that were capable of destroying practically anything. They were particularly keen on using their advance and bombs. At first they bombed specific targets but when they realized that this had a little effect, then they began to use blanket bombing, this was known as â€Å"Operation Rolling Thunder†. It was a bombing campaign that was put over the North of Vietnam in 1964. It was originally set up to last about eight weeks but in actual fact it continued for over three years. The Vietcong had no such armaments and technology compared to USA, so they relied on using Guerrilla warfare. This was originally adapted by Mao Zedong for use by China; Ho Chi Minh exploited Chinas tactics very carefully. The Guerrilla warfare made it almost impossible for the US to know who was their â€Å"friend or foe†. Also, they used Ambush techniques to attack enemy and isolated units. The â€Å"Hit and Run† tactics were designed to put small holes in the enemy that eventually amounted to winning the war. The Vietcong resource from the beginning were stretched, not necessarily manpower but weapons and other resources were scarce. So the Vietcong used unexploded bombs to produce Traps such as â€Å"Bouncing Bettys†, mines that one triggered would jump up and explode around main victim that stands on it. â€Å"Booby Traps† such as concealed holes in the ground usually covered by leaves and just deep enough so someone cannot get out. Also such traps as the â€Å"Punji Trap† which is similar to the concealed hole, but with spikes in the bottom. There was also the grenade attached to a trip wire, which meant that when a soldier walked through the wire, the grenade would spring out and explode on them. The idea of these traps was not actually meant to kill the enemy but to maim them. The important point of this was that if someone is dead then they only needed a body bag, but if they are injured the enemy has to spend time and resources healing them instead and the other troops had to hear their comrades scream with pain, which is very draining on morale. When fighting the Guerrillas would go out in groups and only engage in ambush situations. This meant that they used their knowledge of the area they were fighting in to hinder the USA. This led the American to develop chemical weapons that were used to make the Vietcong more visible. Agent Orange was a chemical defoliant that was used to clear areas of terrain where the Vietcong was suspected to be, but it also caused birth defects among women. Another favourite weapon used by the USA was Napalm. It was a mixture of petroleum jelly with phosphorous that was dropped from fighter – bombers over suspected Vietcong inhabited areas. All that needed was one drop and then it would burn through to the bone and this caused the victims would die of phosphorous poisoning. America would use a combination of troops that were closely supported by planes and helicopters. The planes would be mounted with a gun known as â€Å"Puff the magic dragon†, a devastating 30mm cannon that could rip up any thing with a â€Å"wall of lead†. The Vietcong were ill – equipped compared to the Americans but they had an establish route called the â€Å"Ho Chi Minh Trail† that was a complex web of jungle tracks which ran from North Vietnam to Saigon carrying about 60 tons of aid per day. In the beginning of the war it took six months for a soldier to navigate his way the trial but as the route became to used more often the experienced soldiers was able to get through in six weeks. The Americans was desperately try to bomb the route but it was invisible from the air so it was impossible to hit with any accuracy. As the war progressed the USA became more and more frustrated because of the increasing number of soldiers they were getting, and the tactics they used became more aggressive. They started to use policies of â€Å"Search and Destroy†, where groups of troops would go out with the aim of killing any members of the Vietcong they find. They sent small platoons into areas where the tunnels had opening and send men into there with grenade to blow up the Vietcong and shoot any survivors. The troops were trained to think of the Vietcong as scum and had no problem in slaughtering them, and any Vietcong supporters were also killed. Jets, boats tanks and helicopters would support all of these patrols if they found a suspect target. Whole villages were often raised to the ground to stop a couple of Vietcong members or supporters. The Vietcong used a similar tactic called ‘Find and Kill', although this was conceptually the same as ‘search and destroy' it was much more successful. One reason for this was that the USA soldiers wore uniforms, therefore it was easier to recognize who the troops was. Another reason was that the USA soldiers had to contend with Vietcong mines and traps. America also used â€Å"Fire Zones†, where a village was warned that they were going to be destroyed by leaflet drops or by word of mouth etc. anyone then found on the area after a specific time was either shot, napalmed, or pineapple bombed which is a single bomb that would explode into thousands of tiny fibreglass balls, so they couldn't be picked up by x – ray. In another attempt to stop the Vietcong Operation Ranch Hand was used, planes would drop chemicals (agent blue) that would destroy crops, the idea being to starve the Vietcong but unfortunately it just turned more of the peasants against the USA. One USA success was the Tet Offensive. The Vietcong used conventional warfare. It was a disaster and was the closest the US ever came to victory. However it was nowhere near enough to win the war for the US. The USA campaign suffered further after the ‘My Lai' massacre. This was when the USA attacked a small village in Vietnam. Its 700 inhabitants were made up mostly of the elderly people, women and children. The soldiers were ordered to kill all the inhabitants in cold blood and burn the village to the ground. The USA appeared cold and heartless with no regard for human life. When the USA press got hold of the story the American public was shocked and the war became even less popular. Particularly so as it was revealed that most of the inhabitants of My Lai were not in fact Vietcong. By the late 60's America became desperate, and decided to employ a much-feared and unpopular tactic, the use of chemical weapons. These weapons included napalm and Agent Orange, which stripped the land bare, making guerrilla tactics harder to carry out. However the use of such weapons produced some horrific injuries and pictures, which the press thrived upon, there were already several active peace movements in America. The US made a terrible mistake in allowing them to be covered by the press. The Vietcong were party to some terrible atrocities, but because they never allowed themselves to be followed into battle these were never seen. The media portrayal of the war was a major factor, as it is n any modern war. Already horrific stories and pictures are sensationalized, and can influence people almost totally. By 1967 the career soldiers had almost all been used and so the government introduced conscription. This meant that many soldiers were there against their will and wanted only to finish their tour of duty. They started to care less and less about winning the war as they were more occupied with staying alive. Consequently the morale suffered, ragging occurred more often for unpopular commands. The Vietcong on the other hand were highly motivated, they were fighting for a cause they believed in, and were there on their own free will, even women were allowed and willing to fight. As the war went on they became more confident, better armed and trained. This led to the â€Å"Tet Offensive†. On the January 31st, 1968, more than 70, 000 Vietcong launched an attack on more than a hundred cities and towns. I Saigon they managed to enter the US Embassy building and kill 5 marines, and take over a local radio station. In military terms the Americans won, an estimated 37,000 Vietcong soldiers were killed compared to the 2,500 American troops, but it proved to the soldiers and the American public that the Vietcong had an inexhaustible supply of people and that the Americans would not win the war.

Chris Peterson at DSS Consulting Essay

Presentation of the Facts Surrounding the Case The case examines a dispute between Meg Cooke, DSS’s COO and Chris Peterson, newly appointed Southwest Region’s team leader. Cooke appointed Peterson a leadership role for one of the newly structured cross-functional teams designated to create a new integrated budget and planning system. The cross functional teams were tasked with building relationships with existing school districts in their regions and provide them a full range of DSS services and to develop new consulting offerings in response to the district’s needs. (Case 2010) Theses goals were created to facilitate a transition to servicing larger districts rather than the smaller districts, which DSS based it past structure around. Peterson was responsible for creating a successful and efficient team within DSS’s reorganization. The team was responsible for designing and creating an integrated budget and planning system with in a time frame of six months. Cooke was updated of the status and objecti ves of the project periodically. The meeting were short and not effective for either party. After the six month deadline was reached Peterson met with Cooke to provide an update on the status of the project her group had been working on. Cooke decided that Peterson’s project would be discontinued, her team would be reorganized and would not be involved in futures product development. Peterson was convinced that her team and project were excellent. Further examination of the case reveals that there may be significant problems related to the company’s transition and Cooke role as COO. Cooke has several deficiencies in the area of leadership, management style, communication, and teamwork and change management. Regarding Peterson, her exemplary team management and teamwork resulted in group-think, causing her team to lose the ability to make unbiased decisions and effectively evaluate possible risks and alternatives. Identification of the Key Issue(s) Many issued are related to the substantial strategic and organizational changes taking place at DSS. Peterson and Cooke have varied perspectives relating to leadership, management style, communication, teamwork, organizational culture, and change management. Cooke’s leadership is characterized by low regard for creating systems for getting the job done  and for creating a satisfying and motivating work environment. The outcome of such leadership style is disorganization, dissatisfaction and disharmony. Collected evidence suggest that Cooke provided very little leadership to Peterson. Peterson and other associates felt anxious for the uncertainty on how the new organizational strategy would unfold. Cooke was only interested in the outcome of what Peterson and her team were working on at the end of the six month period. Cooke did not pose any questions and did not ask for any status updates throughout the projects duration. When Peterson asked for support for her group and the task they were working on, Cooke did not provide any direct action. Other DSS associates felt that Cooke was playing favorites. Cooke did not involve her employs to feel involved and understand the organizations new purpose and determine the production needs. When employees are committed to and have an interest in the organization success, production and moral typically coincide with positive outcomes. This leads to the organization successfully meeting the designated goals. The ability to have employees buy in to desired goals are promoted by an organizational environment based on trust and respect, which leads to high satisfaction and motivation and, as a consequence, high production. ( MindTools). Cooke gave Peterson the ability to choose her own team members, projects, and location of operations. Cooke did so in a passive manner. In the following follow-up meeting Cooke never expressed any objections to Peterson actions and plans, but when she did present a problem concerning the assistance she required form management and other supporting operations, Cooke dismissed her claims by stating that she would provide the needed help at a later time. Peterson’s behavior and management style influenced her team’s performance, while Cooke’s absence of communication and guidance lead to wasted time and resources on a system that did not meet DSS goals. Listing Alternative Courses of Action That Could Be Taken Better communication needs to be created between mid and upper management. Proper communication will lead to a better understanding of the goals desired. Feedback is provided by upward communication, which makes employees feel involved and can help managers to get employees to understand their concerns (Thrilwall, 2012). Cooke and Peterson communicated scarcely and poorly. No regular meeting were scheduled. When the two did communicate  there was no clear and actionable dialogue. Communication is only successful when both the sender and receiver understand the same information as a result of communication ( MindTools, n.d.) Both Cooke and Peterson should establish regular structured communication. This can be accomplished by setting periodic meetings, written updates via e-mail or memos. These meeting will provide downward communication that will allow information to be dispensed to the team working on the projects in question. These meeting will make Peterson and her team feel mor e involved in the direction of the project and it will also keep Cooke abreast of the attitudes and values of her employees. Cooke can defuse any potential problems before they have a negative impact on the group and the project. Cooke’s could adjust her management style. Her methods when dealing with Peterson and her team lead to confusion. Her managerial control and direction were minimal, due the delegation of direction to Peterson, which allowed her to act with maximum freedom. Peterson was allowed to develop a specific product for a small district regardless of the new DSS strategy to refocus its resources on acquiring larger school districts. Cooke needs to focus on redirecting Peterson and her team to achieving the newly desired mission the organization has set in place. That includes providing a direction and strategy which will integrate the individual and the organization ( Thirlwall, 2012). Peterson displayed her ability to effectively act independently. If Cooke would have provided more control pertaining to the direction Peterson and her group were heading the negative outcome could hav e been avoided. Evaluation of Alternative Courses of Action Better communication needs to be created between mid and upper management. Establishing better communication can provide several benefits for DSS. The first, which would be a necessity for any future DSS strategy to be successful would be team building. Team building can transition an organizations culture from cooperation to collaboration. By establishing team environment employees will feel they are a part of something. The feeling of being involved in something increases the effort employees will place in projects and designated task. Better communication also creates a culture of transparency. When companies encourage employees to communicate honestly without fear of repercussions, transparency will transform from an  ideal to a reality. An environment of honesty promotes respect amongst employees. An increase in communication and honesty can cause increased revenue and innovation. Cooke could adjust her management style. Cooke must be willing to make the needed adjustments to improve her management style. She first needs to understand herself. She has to recognize her flaws, not just in the situation with Peterson but her role in DSS organization. She also has to recognize her strengths. Her ability to identify her strengths and weakness will allow her to build a stronger relationship with her employees. The bonds that she can build with her employees and peers will be reflective of her interpersonal communication skills. This reflection will provide insight into areas in the organization and within herself that require improvement. Cooke will need to continually re-evaluate her management style. Being able to realize what works and what doesn’t is key to being an effective manager ( WordPress, 2009) Recommendation of the Best Course of Action The best course of action is for DSS to create a standard outline for communication prior to and during the lifespan of a project. These guidelines should include timing and require length of meetings, scheduled times for updates via e-mail or in person meetings. Also they should provide the specification for any information that needs to be provided to all person involved in the project in question. The information should be pertinent to the status of the project and personal. Also the supply of information should allow as a segue to any questions or concerns by either party. An open dialogue should be the basis of all communication throughout the projects duration. References MindTools, n.d. Blake Mouton Managerial Grid. Retrieved July 20, 2014 from http://www.mindtools.com/pages/article/newLDR_73.htm [Accessed 16 June 2012 MindTools, n.d. Introduction to Communication Skills. Retrieved July 20, 2014 from http://mindtools.com/CommSkll/CommunicationIntro.htm [Accessed 18 June 2012] Organizational Behavior and HRM. Unpublished ed. Emirates Aviation College.Thirlwall, A., 2012. Ineffective leadership in Business, Retrieved from July 22, 2014 btrostle.wordpress.com/2009/11/16/adjusting-your-management-style/

British Literature Women Of Long Ago Essay

, Research Paper The star football participant was about to be forced off the squad because of hapless academic classs. In despair, the manager approached the Dean of the college and swore on his award that he would give the chap a concluding test in one of his topics, and if the male child didn T base on balls he would take him from the squad instantly. The dark before the large game the manager met with the male child to prove him. What, asked the manager, is the name of the first recorded piece of British Literature? Coach, replied the male child, I don t have the slightest thought. That s right! exclaimed the manager, You don t! Okay, you re in the get downing line-up tomorrow! This could be my narrative. I play sports-any sport-all sports-football, hoops, baseball you name it. The idea of my basking British Literature seems difficult for even me to believe. When faced with this assignment, I found myself in a little terror. However, much to my surprise, it wasn t all that bad. In traveling over the picks, I knew I had to take to compose about adult females, and their functions in these narratives. The fact that they were involved in sex, fraudulence, and criminal conversation had nil to make with my determination. And as Oscar Wilde said, The universe is packed with good and evil adult females. To cognize them is a in-between category instruction. I m surely a truster in that doctrine! After all, that s why I m in school. In get downing to compare and contrast the function of adult females the The Wife of Bath s Tale, by Geoffrey Chaucer, The Second Shepherd s Play, by Wakefield Master, and Sir Gawain and the Green Knight, by Sir Gawain, one needs to look closely at the narratives. The Wife of Bath s, narrative is a brief Arthurian love affair integrating the widespread subject of the disgusting lady. It is the narrative of a adult female as if by magic transformed into an ugly form who can be restored to her former province merely be some specific action. It besides embodies some surprising hints of the formal tradition, along with The Second Shepherd s Play, and Sir Gawain and the Green Knight. All three narratives seem to exemplify the transforming power of love for their work forces. Although they were are different they all showed the consequence of their love. That the true lover can non be corrupted by greed ; love makes an ugly and rude individual radiance with all beauty. They know how to indue with aristocracy even one of low birth. They can even impart humbleness to the proud. Oh, what a fantastic thing love is which makes a adult male radiance with so many virtuousnesss and which teaches everyone to abound in good imposts. You see briefly in the narrative The Wife of Bath s Tale that it deals with a lustful unmarried man of the male monarch s tribunal who raped a immature maiden. He was taken and condemned to decease ( such was the usage so ) but the male monarch, in respect to Queen Guenevere s supplications, allowed the ladies to judge him. They tell him he can salvage his life merely if a twelvemonth and a twenty-four hours subsequently he can state them what it is that adult females most desire. He wanders long without happening the reply ; he is about to return disconsolate when he comes upon an old and unusually ugly adult female. She says that if he swore to make whatever she will next ask him, she will state him the reply. He agrees and returns with reply: adult females most desire to hold sovereignty over their hubbies. Guenevere and her ladies are amazed ; they grant him his life. The old adult female than makes her demand: that he marry her. She will accept no less. On they re marrying dark ; he turns off from her. She asks him what is the affair. He answers that she is old and ugly and lowborn. The old adult female demonstrated to him that none of these affair particularly baronial birth, since true gentilesse depends on workss instead than birth. She offers him the pick: he can hold her old and ugly and faithful or immature, beautiful, and perchance unchaste. He tells her to take ; he grants her the sovereignty. When he does so she turns into a beautiful maiden, and they live thenceforth in perfect joy. That she so just was and so yong therto, For joye he hente hire in his weaponries two ; His herte bathed in a bath of blisse ; A 1000 clip arewe he gan hire kisse ( Chaucer 356 ) Even under the regulation of King Arthur and his gallant knights, adult females were at the clemency of work forces by holding the knight colza a immature amah. Immediately though, the adult females begin to weave in their doctrine. One in peculiar achieves all she wants through her nagging behaviour. She shows the queen that she can acquire the male monarch to go forth the knight s life in her custodies. Further, the undertaking given the knight by the queen, to happen out What thing it is that adult females most desiren? And if that she be disgusting, thou saist that she Coveiteth every adult male that she may see ; For as a spaniel she wol on him lepe, Til that she finde som adult male hire to chepe ( Chaucer 336 ) In professing this point of pick and giving the womanpower, the married woman shows how the knight additions both picks and both become happy together. For by my trouthe, I wol be to you bothe This is to sayn, ye bothe carnival and good And she obeyed him in every thing ( Chaucer 356 ) In The Second Shepherds Play, the narrative begins with three shepherds ( Coll, Gib, and Daw ) in a field kicking about the cold, revenue enhancements, and the cavalier intervention they got from the aristocracy. These are immoralities that are close to place for the shepherds on the Yorkshire Moors. Finally the chief character, Mak, comes along claiming to be a higher-class citizen than he truly is. The shepherds know Mak though. He has a repute as a common stealer. The shepherds are tired and lie down to kip but are wary of Mak and inquire that he sleep between them so that he could non be up to anything. Soon they fall asleep and Mak ( infixing some heathen elements ) casts a thaumaturgy enchantment over the sleeping shepherds that they may non wake up for some clip. He so gets up and bargains a random-access memory from their flocks and takes it place to his married woman Gill. Good married woman, open the hek! Sees thou non what I bring? I may thole the camion the snek. Ah, come in, my sweeting! Yea, 1000 that non rek of my long standing By the bare cervix art 1000 like for to hing. Make manner: I am worthy my meat ( Wakefield 470 ) They are hapless and intend to eat it. Gill chides him though and warns him that this wickedness will acquire him killed. She decides a program to maintain the sheep covered in a cradle so that when the shepherds come impeaching Mak and looking for their sheep they will non happen it. Gill will feign to be retrieving from childbearing and will sham that the covered lamb is re4ally their newborn kid. Mak likes this thought and returns to the sleeping shepherds to lie back between them as though nil has happened. When they arrived, Mak wakes to state them that he has dreamt that his married woman Gill has given birth to a kid. He complains how hapless they are and that his married woman is ever pregnant with another kid. He leaves them to travel and help his married woman. The shepherds split up but arrange to run into once more subsequently that afternoon. When they do run into they realize a sheep has been stolen and they suspect Mak. In the interim, Gill and Mak are fixing their str ategy. Soon the shepherds arrive at the house. Gill is groaning and Mak is feigning to sing a cradlesong to the babe. The shepher Ds search the house happening no lamb and believing that the babe under screen is truly a babe, they wish the household good and travel to go forth. . When we had long napped, me thought with a gyn A fat sheep he trapped, but he made no blare. Thy dream makes thee woode: It is but apparition, by the roode, Now God, turn all to good, If it be his will ( Wakefield 471 ) Daw returns to give the babe a buss and when he lifts the screen he discovers the truth. Gill tries to go on the prevarication by claiming that the kid was sabotaged by faeries and turned into a lamb. Mak insists it is his inheritor. Finally caught in the act and told he should be hung and Gill burned, Mak begs for like and promises neer to intrude once more. He says if he does so, so they can decapitate him. The shepherds end up merely fliping him in a cover. They shortly forget about Mak when an angel appears to them that dark, stating them of the birth of Christ. They visit Christ, and leave, sing vocals of congratulations. That is filled with His grace and have a new joy and hope in life. In The Second Shepherds Play, the beginning is really black, but is balanced out by the optimistic stoping. The writer s gap has the shepherds turn toing the blue clime, their poorness and their oppressive intervention by the aristocracy. The obvious purpose is to learn the narrative of Christ s birth, and give out a clear message of hope. He draws the regular medieval layperson in by turn toing obvious modern-day jobs. He so introduces a stock amusing figure ( Mak ) to convey amusing alleviation. By parodying the Christian narrative of the Nativity with the pathetic strategy of the stolen lamb in the cradle, the writer is able to skid in a Christian message that the mundane individual could understand. The analogue of the stolen sheep ( disguised as Mak s latest inheritor ) prevarication in a cradle and the existent Lamb of God Born in a stable among animals is obvious. In a sense, the fact that the writer reenacts the Nativity in the ludicrous strategy with a common stealer and his alcoholic married woman suggests the Christian impression that Christianity is for everybody particularly the lowly. One of the chief points, nevertheless, is the charity twice shown by the shepherds: foremost, to the supposed boy of Mak, and 2nd, to Mak and Gill when they decide to allow them off with merely the mildest of penalties. Their Acts of the Apostless of charity and forgiveness are awarded when they are invited to see the Christ kid, the incarnation of charity. Hail, autonomous Jesus, for 1000 has us sought! Hail, freely nutrient and flour, that all things was shaped! Hail, full of favor, that made all of zero! Hail! I kneel and I cower. A bird have I brought To my barn Hail, small tyne swab! ( Wakefield 480 ) In contrast, the adult females in Sir Gawain and the Green Knight place the Virgin Mary ( stand foring religious love, obeisance, celibacy, and life ) against Morgan and Bertilak s married woman ( who represent noncompliance, lust and decease ) . Bertilak s married woman is runing unassisted against Gawain in the sleeping room as the huntsman and attacker. Morgan is the provoker of the secret plan which begins the narrative, and she is strong plenty to travel into Bertilak s palace, turn him green and order him to walk and speak with a cut off hear. Lady Bertilak is seen in the Biblical function of enchantress as Eve. Gawain derives his art and bravery from his particular relationship with Mary. And at that sanctum tide He prays with all his might That Mary may be his usher Till a home comes in sight ( Gawain 203 ) Equally long as Gawain is confronting the dangers which grow out of his deal with the Green Knight, which does non prove his beliing truenesss in love, his religious religion is clear and undaunted and his art and bravery clasp. On his journey to look for the Green Knight he is beset by a figure of adversities and is eventually at the point of desperation. As he lies stop deading in the wood he prays to Mary to happen him shelter and a topographic point to state mass on Christmas Eve. She answers his supplications and leads him to Bertilak s palace. When Gawain comes to Bertilak s tribunal he is thrown into a wholly different universe. And hence sighing he said, I beseech of Thee, Lord, And Mary, 1000 mildest female parent so dried-up, Some harbourage where haply I might hear mass And thy morning prayers tomorrow-meekly I ask it, And thereto suggestion and pray my pater and ave and credo ( Gawain 203 204 ) Gawain is a knight that begins a journey toward decease with deep religion. Gawain is a adult male all entirely going to about certain decease. This journey is entirely Gawain s ; no 1 can soothe him but God, where he finds his strength. His chief concern is to make some harbourage where haply ( he ) might hear mass. The clip is near to Christmas ; Gawain s demand for a proper topographic point to pray to expose his religion, is great because of his state of affairs. He meekly asks this of Christ and Mary. Gawain s praying is closer to imploring than anything else. He implores God to steer him to shelter. He besides prays to Mary, the mildest female parent, in hopes of happening a topographic point to remain over Christmas. When he ways mildest, he most likely means the disused definition of the word, sort or gracious. Naming Mary this is a spot of desirous believing on Gawain s portion. He hopes that through God s will and Mary s generousness, he won t be praying at a stopgap commun ion table in the snow on Christmas. Gawain meekly asks for harbourage. He is far from a mild knight, but he humbles himself so highly before God, Mary, and Christ, trusting they take notice of his humbleness and reply his supplications. He needs reassurance that God knows he believes and is meriting of salvation. By praying in a proper location, Gawain could demo God his devotedness. His desirous thought is non misplaced. Despite all he has endured therefore far, Gawain remains a low retainer of the Lard. Instantaneously, his supplications are answered. In comparing and contrasting the adult females in these narratives we can see the attitudes and doctrines which were emerging and determining the functions specific to people s lives. Among there were thoughts and imposts, which had dictated highly subservient lives for adult females. One of the characters in The Wife of Bath contradicts many of these oppressive imposts and asserts her ain appraisal of the functions of adult females in society and in relationships. However, while trying to asseverate female laterality over work forces, the consequence the married woman desires is to convey work forces and adult females to a more balanced degree of power. It is the married womans purpose to demo that entry to the desires and demands of adult females does non ensue in the male being dominated. Actually, the terminal consequence is two people who are happy and secure in their love for one another and respectful of each others power. The terminal consequence in the narratives is that the twosomes become happy. They fight no more and unrecorded in peace. They understand the value of equilibrating the power in relationships. If we look behind the lives of work forces, we find history is frequently herstory. He said his supplication with suspirations, Lamenting his misbehavior ; He crosses himself, and calls On Christ in his great demand ( Gawain 204 ) 350

International Legal and Ethical Issues in Business Essay - 4

International Legal and Ethical Issues in Business - Essay Example Every now and then, the Environmental Council is giving regular and proactive sessions to give information and raise awareness about environmental protection in businesses and homes. Furthermore, they also implemented environmental reporting wherein companies of different sectors are encouraged to disclose environmental information in their annual reports. Through this scheme, it would be easy for the government to recognize those companies that are not serious in doing their part in order to increase environmental awareness. Malaysia is one of the countries in East Asia that is very committed and willing to intensify their environmental regulation (Perry & Singh, 2001). Just like Singapore, Malaysia is also experiencing environmental hazards like air, water, and grease contamination brought by their economic growth particularly by manufacturing and industrialization. One of the best illustrations is the country’s Environmental Quality (Amendment) Act of 1996 that regulates th e dumping of hazardous wastes and pollution control. They are also using environmental reporting to promote and improve environmental awareness among businesses by making them more committed and voluntarily communicate their environmental activities. This scheme is highly considered by the government as part of their regulatory practices, and companies on the other hand have accepted the obligation and expanded their responsibilities to the environment. The scheme become widespread considering that the number of participating companies especially those environmentally sensitive industries are increasing (â€Å"The State,† n.d.). This only proved that Malaysia’s environmental regulation is effective and is strictly implemented. Singapore and Malaysia’s environmental measures are sufficient considering that they give some positive results, such as companies in different sectors are becoming more transparent in their compliance with environmental regulations throug h environmental reporting. Also, these companies have come to believe that being an environmentally-driven company would give them more profit considering that regulation could bring cost savings (Perry & Singh, 2001). Through this scheme companies have been more willing to pay for environmental improvements, and learned to protect and preserve the environment through â€Å"energy efficiency schemes, waste reduction strategies or the improved design and recyclability of their products† (â€Å"An Introduction,† n.d.). Singapore and Malaysia: Wage and Working-Hour Legislation According to the Employment Act of Singapore, the minimum working hours for workers is eight hours a day or a maximum of forty-four hours in one week in absence of agreement (â€Å"Employment Act,† n.d.). In addition, â€Å"Singapore has no minimum wage or unemployment benefits† (Global Investment & Business Center, 2008, p. 46). Workers are paid at least once a month subject to employ er-employee negotiation and on what has been stipulated in the employment contract. On the other hand, according to the Employment Act 1955 of Malaysia, the minimum working hours for workers is 8 hours a day and not more than 48 hours in one week with a rest of 30 minutes every after 5 consecutive hours

Term Paper on E-Business Example | Topics and Well Written Essays - 2000 words

On E-Business - Term Paper Example As far as the marketers are concerned online marketing has increased the reach, reduced planning time, lowered the costs and with the use of technology they are able to reduce the sales points and offer a number of payment options to the customers. The prevalence of the Internet provides efficiency and convenience but as technology has developed, risks and uncertainties too have developed which directly impact online shopping behavior and customer satisfaction. In the case of internet banking, the perceived security risks are high as a third party can easily intercept the system (Mann and Sahni 2011). On the supply side too, the sellers are subject to security and fraud risks. E-business and online purchase subjects the customer to unique risks such as credit card fraud, non-delivery of goods after purchase, private information being shared with other portals, and lack of guarantee of the good and services purchased (Koyuncu and Bhattacharya 2004). Such risks prevent the customers fr om buying high-priced items online or items that would require visual inspection. Customers also fear delays in delivery or goods damaged in delivery, which poses a challenge for the sellers (Sharma 2011). Lack of face-to-face interactions emphasizes the role of trust in online payments (Ranaweera, McDougall and Bansal 2005). Trust in an online environment takes time to develop and is based on past experience and recommendations by the third party (Mann and Sahni 2011). Fraud and security risks faced by the sellers have limited the growth of e-business. However, as technology has developed secure transactions and encryption have developed too, offering guarantees and security to buyers and sellers. E-business has more risks than retail shopping but in spite of the risks internet business has grown because of the numerous advantages it offers. These advantages include lower transaction cost, lower search cost both in terms of time and money; wider range to select the products from, l ower prices and savings on time as shopping is much faster (Koyuncu and Bhattacharya 2011). However, if the delivery time increases, or the risks of payments increases, the customers are likely to engage less in e-business. The theory of reasoned action (TRA) explains that human behavior is based on the beliefs and intentions. Bonera (2011) finds that online purchase intention could be influenced by the construct of playfulness but then perceived security and usefulness influence the purchase intention. Thus, if the perceived security level is low, online purchase is likely to be adversely impacted. Apart from the security concerns, ease of use and website quality can influence consumers’ online purchase behavior. A satisfied customer would have the intention to return to the website and also be willing to recommend the website to friends (Ranaweera, McDougall and Bansal 2005). While the first transaction may stem from curiosity or playfulness, subsequent transactions would d epend upon the actual delivery and consumption relating to the first transaction. Acquisition costs are higher than retention costs and hence it is a challenge for the marketers to convert the first-time visitors to actual buyers. There exists a definite relationship between website quality and website satisfaction. At the same time consumer

Governance and Politics Assignment Example | Topics and Well Written Essays - 750 words

Governance and Politics - Assignment Example The prosperity of an organization or a nation highly depends on its political willpower and framework. Organizations adapt political strategies that will enable them to impact on the formulation and implementation of policies and regulations that affect them. These strategies could be reactive or proactive. Non-profit organizations are more democratic than profit organizations. This allows them to adapt proactive political strategies. These include government association and ‘Action’ Advocacy for example electoral, legislation, media, international, grassroots, public education and opinion shaping and legal advocacy. These political strategies are ‘outward-focused ‘and allow for dialogue, and often contest, with the government, for-profit organizations and the public (Bruce, 1992). For-profit organizations are less democratic. They usually adapt reactive political strategies as a means of presenting or defending their political positions on certain issues. Examples are direct and citizen participation, and representation strategies. These strategies give little room for dialogue with non-profit organizations and the public. If the nonprofit organization were a public education organization, the strategy would change to societal force mobilisation so ·ci ·e ·tal  Ã‚   Diversity on board enables an organization to benefit from the varied pool of thoughts and experiences. This enhances the organization’s problem-solving ability and its ability to utilize available global opportunities. According to Ramiez (2003), board diversity also helps to avoid remove corruption which is normally encouraged by close relations among board members. It enables a board, on behalf of the organization, to achieve a global reach for their business. This is a sign of improved effectiveness. This is true especially if the diversified

Comparison of PICASSO, Gertrude Stein and GAUGUIN, Two Tahitian Women Term Paper

Comparison of PICASSO, Gertrude Stein and GAUGUIN, Two Tahitian Women - Term Paper Example The work of Gauguin involves the use of several elements in painting that are similar to other post-impressionists. In Two Tahitian Women, Gauguin uses simplified colors and solid form to come up with the painting. Building from flat objects lacking traditional notions of perspective, Gauguin presents his ideas perfectly in the painting. The use of a white table cloth pushed directly to the foreground of the picture creates the still-life concept developed by Gauguin. The painting uses soft golden hues in the treatment of light with the focus being on primitivism and uses nude picture. (Eaves 89) The question asked by the observer is whether the approach of Gauguin is to present evil or immorality to the children. In fact, the challenge is with the views especially with the treatment of breast in the picture. The presentation of seminude women in the painting is a source of concern for the society.  Analysis of the work of Gauguin However, the artistic impression presente d is superb because it combines all the elements of painting to form a striking picture. The picture is not a deliberate attempt towards eroticism because the soft shadows on the woman’s breast contribute to their beauty, by capturing all sense of femininity using the light aesthetically. The reproduction of the paintings has added the use of the terms mango blossoms which is not on the original painting. The use of light in the picture is excellent because it brings out the integral elements in the picture, which is femininity and emotional attraction. The work by Gauguin presents his personal opinion and idea about feminism and the role of women in the society (Barnet 63). The artistic presentation of semi-nude women brings out the focus of the artist in the society. It involves personal opinion, but the postmodernism presents the various ideas as a social issue that affected most of the artist. Post-impressionism in the artistic presentation of the 1900s is by the envir onment of the artists. Gauguin developed his own style by using vivid and bold colors, which does not show a naturalistic bias. He does not use a visible outlining in the painting but emphasizes the shapes of nature without basic outline.  The forms presented are more decorative and separate forms rather than presenting the idea as a cohesive and natural landscape. His synthetic style is not evident, but there are particular features associated with synthetic style. It is that the change in style may be a product of influence from his friend Emile Bernard especially his painting of Breton women (Eaves 124). The influence of other artists on the work of Gauguin is evident in the artwork done during their friendship. For example, the Old Women at Arles unites the influence of Bernard and Van Gogh illustrating the similarity in style between the two artists.  Analysis of the paintings of Picasso The work of Picasso is different from Gauguin because Picasso focused his work ed on the social issues. Picasso’s most common work was Guernica, which is a powerful political statement. The work of Picasso focused on his emotions in relation to events in the society. Picasso was against attack by Spain on the civilian. The invasion spearheaded the work of Picasso who devoted himself in using art to denounce the evils of the intentional military intrusion and attack on civilians. The work of art by Picasso

Venezuela - Hugo Chvez Essay Example | Topics and Well Written Essays - 500 words

Venezuela - Hugo Chvez - Essay Example After becoming president, Chavez embarked on social reforms. These included seeking for 20,000 trained personnel from Cuba who comprised of educators and medics in exchange for oil. Unfortunately, even with social and economic benefits, on April, 2002, a few military officers organized a coup to overthrow Chavez and later succeeded. The new leader was later opposed by the masses that brought Chavez back to power. This forced him to moderate some of his radical decisions of dismissing the board of directors in oil. The illness of Chavez becomes a major issue for a long time. This prompted him to announce to his country of the need to undergo operation to remove cancerous cells in his system. However, the efforts and those of his team did not help matters. Two years later, on March, 2013, the vice-president announcing the death of Hugo Chavez. Chavez is widely remembered as a socialist and radical president who put Venezuela on the international map in terms of progressive economy. This resulted to differences with the US that labeled a place for terrorists especially in its War on Terror. Hugo Chavez is a leftist Marxist who became president in 1999 with sweeping popularity. In collaboration with Latin American leaders such as Cuban Revolutionary Fidel Castro and Lula da Silva of Brazil, Chavez performed his pledges and promises of using Venezuela’s oil to achieve beneficial economic guidelines. Chavez arose from a poverty-stricken family, Catholic, but moderately happy where he improved his hobbies that included writing, drawing, and playing baseball. He also adopted strong political ideas. The presidency of Chavez championed the banning of the neoliberal economic policies that had resulted to bad inflation. As a result, the economy dropped significantly and the urgency for a regime change increased. Chavez became president

The topic can be proposed by the writer Assignment - 16

The topic can be proposed by the writer - Assignment Example As such, the business must always create appropriate share transfer restrictions (Mallor, 2013). By-laws are among the most appropriate forms of share transfer restrictions. The by-laws show and protect the interest of the company by postulating how the shareholders should trade their shares. At Stufft Farms, Inc. the laws state that shareholders must first offer his or her shares to the firm and shareholders. The principle of separation grants the corporation the freedom and ability to buy its shares since corporations are legal entities. When the other four offered their shares, the by-laws gave David Stufft the exclusive right to purchase the shares at the book value. David Stufft is a shareholder and, therefore, has the right to buy the shares at book value before any shareholder of the company offers to sell the shares to any third party. His interest to purchase the shares grants him exclusive right to purchase them and to do so at book

Critical Thinking Reflection Article Example | Topics and Well Written Essays - 750 words - 1

Critical Thinking Reflection - Article Example The most important information in this article is web can be dangerous and thus need to learn to control the use and addiction to social media and the web to our advantage as we take measures not to sway away from reality as we are pegged all day to these machines and networks. The fact that Russell’s Facebook, Youtube and Twitter accounts were almost dead before he posted the videos shows that by that time he was living in the real world, but after his fame, he even cut down his sleeping hour and patterns which affected his mental health. The author’s arguments are strong in the credibility of the information and his connection to the real life. For instance, viewing computers and networks as tools that helped Russell support his mission, have turned out to tear his psyche and exposing him to kudos and criticisms, with the article’s heading. Authors weaknesses can be traced his failure to argue exactly on what other uses of the web apart from the social site lik e Facebook, Youtube and Twitter can affect both socially and psychologically. In his arguments, he concentrates much on these sites which are accompanied by likes, shares, kudos and criticisms but the overall web includes other site of knowledge search, which he did not argue on their effects. The main conclusion of this article is that the web has both positive effect and negative ones. The effective use, management and control of addiction to these media are important because the uncontrolled use and overreliance can transform our perception and interactions to those of cyborgs. The best practice would be to prepare psychologically on the criticisms and kudos associated with content posted online and more so concentrate on the  productive part of the web like knowledge search and business information.  

Globalisation & process Essay Example for Free

Globalisation process Essay Globalisation is the process by which people,knowledge,goods,ideas,money move with increased interconnections among the populations of the world. The international relations and world politics evident in the last half of the of the twentieth century were strongly informed by a global factor known as the cold war. This period coincided with the decolonization of Asia and Africa. The cold war also coincided with the collapse of the socialist movement as it was facing a lot of problems. Its in this period that globalisation reached unprecedented dimension whereby there was the globalization of production,scientific knowledge,technological advances,information,finance and due to this the worlds market economies really started picking up. The falling of the socialist movementment brought about increased openness and thus there was a change of focus from maintaining the balance of power betweeen the east and the west ;to a more global approach style of management . The establishment of an international market economy was marked by unanticipated changes in global affairs that promised to bring another side between states and markets. This was evidenced by the breaking of international barriers whereby trade was boosted in the sense that many companies began to pursue global strategies that would make them to have competitive advantage. However,some of the industries in the world did benefit more from globalisation than others. This was also seen in some countries having comparative advantages over others in certain industries. Trade in goods was accompanied by substantial trade in asssets. Through globalisation, there was large production of goods and services as there was a ready market for them. Innovations in inventory control and better accurate routing made it cheaper for countries to bring locally manufactured goods and services onto the world market. These goods would move between national markets with ease as trade barriers became lowered. This made our economies grow due to the international interactions. The ongoing revolution in computing and communication that started in the second half of the twentieth century did greatly enhance connections between nations. For instance, the speed at which capital could cross national borders became higher and thus these funds could be taken and put to the most profitable uses. All this was brought about by the lowering of the costs of transacting and sharing information,technology (Stiglitz 42). More to that this ,this internationalisation of the information services did contribute much in the exchange of information and technology thus reducing market frictions and this inturn led to the expansion of the world markets as well as the transmission of popular culture. Having looked at the above,its clear that globalisation is inevitable and its being driven by the reduction in the costs of transportation and communication and economic liberization. It has made the world to be interconnected and integrated through improvements in technology,transportation and comunication. All these developments have let to large economic gains,reduced povery,improved living conditions . References Stiglitz, J. (2003). International economy. New york:Ny Capstone publishing

Company Introduction, Market Segmentation, and Product Positioning Essay Example for Free

Company Introduction, Market Segmentation, and Product Positioning Essay The key to successful product implementation in today’s national enterprise system is the effective marketing of a new product with the company’s line of existing products. As stated by Lacobucci (2012), marketing is defined as an exchange between a company and its customers. The customer wants something from the company or firm and vice versa. In previous times, a company would manufacture a product they thought the customer would want or need. The customer purchased that product because of a pending need, which basically meant that marketing used to be product oriented. However, marketing today is more that an advertisement for goods and services in an attempt to attract new business. We live in a customer orientated and empowered marketing environment. We realize the importance and ramifications of having an exchange with our customers and developing a relationship with them. It is this exchange of information between our company and our existing as well as future customers that secures our position in our target market. Our company is a regional tool distributor located in the northeastern section of the United States. Our customer base consists of several major retailers, nationally known in the retail and wholesale tool industry. We used the brand label Blue Steel Tools for marketing and distribution of our products to discuss the implementation of an effective plan to market a new product line, the Illuminated Power Wrench. This paper will analyze market, identify our market segment for sales distribution and discuss the reasoning for the segment. Discussing the target market and why the targeted customers were specifically selected. We will do the SWOT analysis; describe the unique market position and the expected service provided in meeting the needs of the target audience. 1. Identify the marketing segment for the product and provide a rationale for this segment. The definition of a market segment as stated by Lacobucci (2012) is a group of customers that shares similar inclinations towards our brand. To define market segment further for our needs, it is an identifiable group of individuals, professionals or organizations that share one or more characteristics or needs in an otherwise homogenous market. In our case, our product will have a very wide market of consumers and small business owners and employees. Therefore we will need to reduce the market segments to larger chunks. Market segments generally respond in a predictable manner to a marketing or promotion offer. The market segment for the new product will vary widely due to the versatility of our product usage. Our main segment approach will focus on the wholesale distribution to retail repair supply stores who carry lines of tools for resale to the private and business consumer. These market segments will include businesses such as Lowes and Home Depot, retail tool distributors such as Harbor Freight Tools, automobile parts stores such as Advance Auto Parts and tool catalogue companies such as great Northern to name a few. As we analyze this segment we ask the question if this segment is viable and can we profit from using it. Other considerations are accessibility and measurability. This segment is small enough to manage our sales and distribution, but large enough to reach the ultimate user of our product. This market segment possesses the potential and versatility to sell and distribute our product to the target consumer market with a widely diversified audience in the retail industry. The bases for this segmentation include similar demographics, geographical locations, and psychological make-up of customers and behaviors of users/purchasers. In other words, the customer base for our segments meets the desired user of our end product. Anyone who builds or repairs something whether they are a novice or professional is a potential customer. Therefore, by using this method of market segmentation for product distribution, we will successfully sub-divide a large homogenous market into clear identifiable and manageable segments that have similar needs, wants or demand characteristics indicated by Lacobucci (2012). 2. Discuss the target market and provide rationale for this target market. The target market defined is the particular market segment at which a marketing campaign is focused. As stated earlier, this product has been designed for the retail tool industry. We have targeted segments in the industry that will be the most successful in reaching the consumer and generating a demand for our product through steady sales. Lacobucci stated the first perspective in assessing segments target is to have a view of the segments themselves and the primary concern is the segment be profitable. This in turn will become a profitability issue for our company as we continue to hold a place in the small tool market and generate profits with continued sales. The second perspective examined was if the market or segment fit with who we are. In this case the answer is yes. The ultimate target for this product is the consumer. The greater exposure we have, the higher propensity for sales growth. The illuminated ratchet screw driver is a quality tool for use by not only the novice home self repair person; it will also meet the needs of the professional repair person, no matter what the industry. The illumination system in the handle of the wrench will appeal to the vehicle mechanic working in the close quarters of an engine compartment, the electrician repairing the circuit breaker box, the computer repair technician working in between electronic circuitry as well as to the basic consumer performing handy maintenance projects. This tool will come with the standard wrench lugs and have availability to accessories such as wrench tips to enhance its versatility to meet the needs of a wider target audience. The wider target audience is customers of our targeted market segments. Therefore the target market is our pathway to the ultimate user of the product is consumer sales. The strategic sales objective of these retail establishments coincides with our strategic vision of reaching the ultimate user of our products, satisfying their needs and increasing the likelihood of additional product sales. 3. Perform a SWOT (strengths, weakness, opportunities and treats) for the company. As we move forward in the marketing of our product, we need to our own corporate strengths. Lacobucci (2012) suggests the use of a SWOT analysis in identifying our strengths, weaknesses, opportunities and threats. The strengths and weaknesses characterize our company in relation to competitors where the opportunities and threats characterize the broader environment such as the tool industry, suppliers, the government and etc. Our strengths are in our track record in t he tool industry. We have provided quality products at competitive prices. Another perceived strength is in the management of our company. The senior management of Steel City Tools has provided a strategic vision with clearly defined attainable goals for market position and sales. However a perceived threat is in the foreign market. A number of tool company’s efforts have been over shadowed with a cheaper duplication of products from foreign markets. The US has been plagued with a reduction in the manufacturing industry due to globalized markets, elimination of trade barriers and outsourcing. The end result is our market segment (distributor) could purchase a similar product cheaper and increase their gross margin and not purchase our product for resale. Another threat we are not prepared to react to is loss of a major distributing customer. With more and more businesses merging, we could lose a distribution source with no warning. One of our weaknesses is we have focused on sales east of the Mississippi, thus limiting market expansion. However, this could be turned around as a future opportunity for market expansion. An easy way to expand our market is to establish a retail division and use infomercials through the cable television network to accept mail order/telephone order select product sales such as our new illuminated power wrench. However, a marketing effort of this nature would require careful consideration must be given to the geographical area so as not to alienate our primary segment customers. A move of this nature would require additional capital investment and careful analysis of this type of expansion would be necessary to minimize risk of project failure. The SWOT is useful in clarifying our marketing questions. The key is to address our shortcomings so as not to give the competition an upper hand and not raise concerns with our customers and capitalize on our strengths for continued success. 4. Create the market position for your product and service. Explain your rationale. Product positioning, according to the Encyclopedia of Business, involves the tailoring the entire marketing program to include product features, distribution, price, quality and service to meet the needs of the consumer within the specific market segment. In this manner, the product positioning is part of the overall market segmentation. Product position takes place in our distributors store, or target market segment and tells us how we can strive most effectively in that market segment against our competition which are also present on display. The key is to understand the consumer perceptions of the product and the marketing behind it. Quality, reliability, affordability, unique features, benefits to the customer is just a few attributes of product positioning. According to Lacobucci (2012) positioning is often about modifying the four P’s of marketing (position, price, place and promotion). In the case of our company, our reputation is a reflection of the position to provide a quality product at a competitive price while leading the market in innovation. Our company performance is attributed to the quality of our employment staff. Our employees are at the core to our success. We have established core values for our company’s work force by creating a positive work culture with recognition of the whole person concept. The strategic leadership from the top on down to the employee fosters productivity with reward and recognition to enhance their performance in support of the company operations to include our marketing efforts. Thus the positive and proactive personality of our company in meeting its marketing objectives is a direct reflection of the quality of every member of the Blue Steel Tool Team. As we continue to grow and develop products for sale, we position our products at a distribution sales point or market segment with the greatest customer exposure for maximum market penetration. We will service our product to the satisfaction and benefit of the customer so as not to jeopardize customer confidence as well as the business relationship with our market segment. The product we create and the service we provide are a direct reflection of not only our company, but that of our distributors. Our products are designed to meet the working needs of our professional as well as consumer clientele with a level of quality that meet or exceed expectations at the best value. References Lacobucci, D. (2012) Marketing Management: 2012 custom edition. Mason OH Market Segment Defined Retrieved from http://www. businessdictionary. com/definition/market-segment. html Morley R. (2006), Trumpet Print Edition: The Death of American Manufacturing, February 2006 Retrieved from http://www. thetrumpet. com/index. php? page=articleid=1955 Reference for Business Product Positioning: Encyclopedia of Business, 2nd ed. Retrieved from http://www. referenceforbusiness. com/small/Op-Qu/Product-Positioning. html Target Market Defined retrieved from http://www. businessdictionary. com/definition/target-market. html

Effect of Standard Costing Changes on Firm Operations

Effect of Standard Costing Changes on Firm Operations The Rise and Fall of Standard Costing and Its Effect on Everyday Operations For European and American Firms Contents (Jump to) EXECUTIVE SUMMARY GENERAL OVERVIEW ACCOUNTING OVERVIEW LITERATURE REVIEW EXECUTIVE SUMMARY The overall purpose of this paper and study is to investigate cost or lean accounting within the operations management realm and how its unpredictable rise and fall allow organisations to continuously learn and utilize knowledge management as a core value. It was also important to use a larger organisation that has history of outstanding operations and customer centered focus upon services. This investigation will require an in-depth study of work processes, communication and leadership with regard to knowledge management as a value within the team construct while looking at how this reflects leaning accounting principles. What tools are available and what kind of evolution is Nestle undergoing in order to remain competitive in a changing economy? How does this change knowledge management and communication company wide? What this study argues is that accounting practices are changing due to the evolving business plan. This is a movement toward modern accounting and it is important to see the relationships between costing accounting, its fluctuations and how they impact the health of the organisation as a whole with regard to productivity and job satisfaction. How an organisation applies methods of costing into its framework for accounting of expenses and its direct rise and fall over the time period of the product life cycle, directly influences the production, operation, distribution and employee retention of the global company. In fact changes in accounting practices have led to many tried and true business models to no longer exist. Costing and its rise and fall can have a direct relationship with success and competitive advantage in the market place. However the purpose of this study is to explore and reflect upon how accounting practices change operations management and the supply chain management model as a tool of managers and team members alike. Really it is how accounting practices have changed business practices because of new legislation focusing on global companies in Europe and the United States. Accounting costs, expenses and losses reflects the health of the organisation and with change comes confusion. This study argues th at with such changes comes a lack of defining the company’s value within the market but also the value it has for its employees, as they become active participants and investors. GENERAL OVERVIEW How corporate accounting is handled is changing worldwide. How each expense is accounted for within an organisation’s financial sheets has been evolving. Such a proposal for change has received much commentary from not only the financial community and corporate America but also key members of Congress, European union leaders and the public. Such a response results from the uncertainty that such change will benefit businesses and economic growth. It is feared that such change will have the opposite effect and cause world leaders to lose its competitive edge in the global market. The urgency for a solution has only been stressed recently in light of such debacles like Enron and Tyco. It is believed that companies do need to account honestly for expenses but at what price to its employees, the public and the economy? Part of the issue with current legislation to change the practice of accounting for employee stock options is that there is no real way to value their worth. This cr eates an unsettling feeling among investors and employees struggling to understand this benefit. ACCOUNTING OVERVIEW What this truly means for any corporation functioning globally or even locally this that effective cost accounting because a volatile issue for management to consider. One could argue that such rise and fall of how costing pays a part in the entire operation has a negative effect upon how the company’s valuation is seen on the open market if done incorrectly. Costing at every step of the product life cycle plays a huge part in how this valuation is decided from inventory at the shop floor level, to everyday operations management, to an employee’s value with the company and their net worth personally. Changes within the global economy in the recent years the disappearance of tried and true business models leaves many with a poor taste in their mouths because one must understand how efficiency, affordability and effective leadership come into play. Effective costing of routine operations and corporate behaviours must be tracked and studied in order to carve the fat. This study aims to look at exactly what the rise and fall of costing means to a global organisation conducting business on many levels. For the purpose of proving the argument that such an evolution of accounting practices has a powerful influence on the organisation, one will look at examples from the shop floor to the continuous management of knowledge and communication. Accounting for such expensing and pricing correctly is what makes the organisation strong but also its people. The benefits of standard costing gives rise to more modern accounting practices today, which then lead to leaner functionality throughout the organisation. It can be argued that by putting a framework of standard costing as accounting practice also leads to a better defined operations team but also leads to a lean supply chain as further innovation is introduced into the organisation. With this in mind, evolved traditional business models like Wal-Mart and Nestle are discussed because these are globally operat ing corporations with high success rates. LITERATURE REVIEW PRICING STRATEGIES It can be difficult to assess why a product has a certain cost or price to the consumer. How is it that companies arrive at certain amount for a product or service? What are the factors that play into this amount and do they change over time while in the market? Mish defines clearly, price as being â€Å"the value or worth; the quality of one thing that is exchanged or demanded in barter or sale for another† (2004, p. 985). A mistake that happens to many companies is they allow the market to manage the price of the product and avoid strategic management of pricing in general. What is usually done according to Nagle is â€Å"they list the prices based on their own needs and then adjust transaction prices to based on what customers say they are willing to pay. Only a few companies question why someone is willing to pay no more that a particular amount or how that willingness could be changed† (2002, p. 1). In order to be strategic in pricing, a company must confident and understand that â€Å"pricing involves managing customers’ expectations to induce them to pay for the value they receive† (Nagle 2002, p.1). Fortunately, when it comes to financial products, many customers remain in the dark about product and services. Sometimes a service oriented company such as the Bank of England can take advantage of such undulation but as more information becomes available due to the Internet, it is becoming increasingly more difficult for a company to set the pace this way. More than not, more companies especially financial ones that rely on customer relationships, allow for a value-based price structure that is contingent on the customer paying when value is delivered. This type of pricing system relies heavily on segmentation of the demographic when it comes to offering promotions and incentives to buster customer loyalty. Much of this applies to financial type products that are well defined for the consumer either through education or these pr oducts are a must in life like the credit or loan product. Keeping this in mind, many financial products consist of high quality products and add-ons that when offered by one company allows that company to diversify and establish the price. The table here below aids in illustrating this point. Table 1: Pricing Strategies (Anderson Bailey 1998, p. 2) It is also important for a company to keep in mind demand for the product or service. This is why diversification and globalization are quickly becoming elements of strategy as companies look for new ways to target consumers and enter new areas where their original product has a new life cycle. This is a matter of economics but important for understanding marketing strategy with regards to cost switching or price switching. â€Å"The greater the price elasticity, the closer the company can price products to similar competitive products and vice versa† (Allen 2002). In an industry like the mortgage industry where homeownership is more prevalent in Western nations, elasticity is high and therefore, it is fair to remain competitive with other companies. Also a company like Nestle can bet that charging less may lead to more food products created as customers find they get more service for less money. In this respect elasticity can work either way. It really depends on degree of ri sk one company is willing to take. Still it remains to be found if such a tactic even works when it comes to customer loyalty, as this will be explored in greater detail later. However, it remains to be seen if price loyalty does exist. It seems â€Å"the key to effectively competing for loyalty is ensuring the quality of the customer experience, not the quantity of customer rewards or discount prices† (Compton 2005, p.1). However, the price needs to be adjusted for what the customer expects. It can be a cycle that changing continuously depending on the product or service. STANDARD COSTING AS ACCOUNTING PRACTICE There is concern with standard costing accounting methods and when the practice is an effective method, what advantages and or disadvantages there are to the practice’s use over time within the operations realm and production of a product. What is the history of standard costing, how it came into practice and popularity with managerial accountants? Are there situations where other methods are more beneficial? This plays into mainly focus upon direct material costs and not necessarily labour because of the set hourly wage. Was this the reason for adopting leaner accounting methods with the advent of more expensive operating costs? The fall of standard costing accounting systems may be due to a need for an integrated chain of activities across multiple product life cycles especially when a company diversifies at a global level. It should be notes here that standard costing is a only one method but can be used by management to estimate manufacturing costs of direct materials, direct labour and manufacturing overhead both fixed and variable across the chain of production. The fall of standard costing probably has taken place due to a need for a multifaceted supply chain or layered supply chain. Generally speaking there will be overlapping in the supply chains of a global company and therefore a system to meet this need. This system will appear seamless but also where everything is integrated and communication is at the speed of light and technology is a mandatory tool so that the organisation may remain at a competitive advantage. So how does standard costing accounting practice exactly differ from the other methods available? Obviously accounting practices have evolved to become leaner and applicable to a range of various business practices for a global company like Nestle. So how is standard costing still evident since it is no longer the popular choice? HISTORY Historically speaking the advent specifically for standard cost accounting systems began in the early 19th century United States with the management of the railroads (Hoskin Macve 2000, p. 18). Hoskin and Macve (2000) comment on standard costing always being a feature of the accounting practice from the beginning of business records. However, standard costing did not take an active role until modern business with this quote: Accounting has always embraced cost and management accounting in the sense of analysis of activity and the use of accounting information for choosing, planning and controlling activity. These purposes remained embryonic until choice between significant economic alternatives became available. (p. 19). Companies in the United Kingdom remained family based and therefore lacking formal, concrete accounting methods when compared with businesses found in the United States at the time. Any changes in accounting generally speaking remained with direct relations to changes in the business world. Part of the evolution and the rise of standard costing are directly related to business practices of this time period. There was a need for measurement of productivity in a framework understood by management members. They wanted to calculate human performance on the shop room floor. This sets into place the post-modern ideology for Total Quality Management or TQM, to be discussed later. With these adjustments also came radical changes for an organisational structure, the management’s strategy as this continued across the chain when further technology was introduced as useful tools (Hoskin Macve 2000, p. 21). With adaptations sees as innovative, it was only a matter of time before British companies adopted similar practices toward accounting. This can be evident as the organisation’s market presence gains global relationships and rely upon interaction and exchange of knowledge. At the end of the 19th century United Kingdom companies were learning standard cost accountin g principles and processes as a means of incorporating links into a wider organisational framework. While there was a need for streamlining, there was also a need for flexibility as standard costing started to lose its usefulness. Morelli and Wiberg (2002) concur with other experts that standard costing emerged in the early 1900s. To mirror the Total Quality Management system in place at factories, â€Å"Engineers developed information about standards in order to establish ‘the best way’ to use labour and material resources with manufacturing† (Morelli Wiberg 2002, p. 18). This furthered how processes were put into place to achieve an organisation’s objectives. In order to better understand how history influences practices within the business with regard to product production and the rise and fall of standard costing as an accounting practice, one must first understand different steps with in the standard costing system that defines the practice. All processes or production steps along the supply chain have identifiable, calculable costs as raw materials result in the manufactured marketed product for consumer purchase. Each area of focus to make the product, the costs involved can be absorbed by the final product sale and then profit. This includes materials, labour, outsourcing and fixed or variable burdens. These absorbable costs reflect the true cost of goods as referred to on the general ledger. Variable costs are environmental factors, which fluctuate from day to day. Variables come into play for production measurements as one figures out the true cost of goods when compared with the actual costs incurred for that particular production run. Variable exist when determining quality of materials and labour. However labour becomes a ‘grey’ area of contention when discussing standard costing. Indirect labour encompasses costs work-related but not task related. These become well defined further up the chain of co mmand and less so at the shop floor level. So what exactly is standard costing and why are trends in its use so important to understand? While much of standard costing explains business evolution, organisational practices and diffusion of technology, making labour much different than the post-modernist view; standard costing still applies to business today as many eliminate fat from operations and look into clear streamlines for production purposes. This is mainly due to expenses being on the rise but also a need for reinvestment back into the company for technology needs when at a global level. In many ways, modern lean accounting allows for standard costing to be a framework from which other accounting practices emerge. Standard costing systems are good for production of items in volume but with very little diversification and stable costs. The benefit of this method is that organisations can trace specific cost flows from purchasing to inventory. What distinguishes standard costing as an accounting practice but mostly a framework used today in business, what allows the method to remain a turning point in evolution to other methods like Activity Based Cost or ABC accounting and lean accounting, is by definition in its name. There is the standard by which the accounting practice is defined. By allocating a standard, the organisation already has a set of expectations and even core values of what the costs for production will be. Standards set the pace and atmosphere of production. They remain elemental to preconceived notions of the quantity and cost of inputs needed for production of one simple unit of output. With this backbone, one can develop a proper cost-volume-profit analysis. Still in order for a standard to work effectively it must be well defined and accepted by the organisation. This is where continuous improvement, communication and values for Knowledge Management or KM become important tools for managers. The accoun tant in charge of setting standards must have a comprehension of the full organisational picture and its health. Along the line of command for accounting, standards become commonplace and procedures; or a methodical means of carrying out tasks. For instance, every accountant actively monitors the standards by which the standards apply to him or her. There is only a small window of time for payroll for a week. Without these standards in place, tasks become less defined and unachievable. In this respect and according to M. L. Houlton (1979): â€Å"There are basically two types of standard: (a) Ideal Standards which assume not wastage or inefficiency and (b) Expected Standards which allow for normal and expected losses† (p. 2). By creating such a system leads organisations to ways of measuring performance and other difficult erroneous concepts in need of a qualifier. Still a manager must also understand how standards create a regimented place to work, which may not work for ever y employee on the team. Organisations like Nestle and Wal-Mart may see the advantage of utilizing a standard costing system because â€Å"actual costing has the ability to revalue inventory based on actual costs, which are most accurate† (Peoplesoft 2000, p. 12). Any changes are reflective immediately but also this leads to an organisation the chance to use other accounting methods as well like ABC. This could be especially important to inventory management. Remaining within the standard costing scheme affords the organisation a specialised function with respect to the types of activities. As activities become more detailed so does the accounting. For instance: Technology or electronics industries benefit most from this type of costing because component variations affect total actual costs. Industries that deal with commodities, for example, dairy products or precious metals, and are characterised by widely fluctuating costs, might use an actual costing system to provide the most current values. (Peoplesoft 2000, p. 12). As organisations have grown into multiple national corporations or MNCs with multiple activities on different supply chains, maybe this is why standard costing has become less important to accountants because it called for too much detail where they too must remain efficient to keep their positions. A new leaner way needed to match the business practices because as much as standard costing applies to every product or service on the chain it also allots for more manpower and time. There had to be a way to allow for multiple operations and one accounting system that could branch off to meet multiple activities. OTHER ACCOUNTING METHODS Carmona, and et al (2004), writes of the origin of activity based costing method of accounting or ABC that came into vogue in Europe during the 1920s. What ABC does specifically as Carmona, and et al (2004) speak of Vollmers’s work as: Deployed significant efforts to account for distribution and marketing costs, which ‘tend to be ignored today.’ This first event is then taken as record of the origin (both in terms of time and space), from which the new practice mainly spread both temporally and spatially. (p. 36) This is the start of a movement toward the double entry system and this saw delay and many weaknesses because it did not present a clear, complete picture of accounting. Its weaknesses were found in inefficiencies with charges and discharges. As a result, early double-entry systems were seen as unreliable and not useful to big business. It would not be until later that advanced book keeping procedures would take into account advanced operating processes in production. Carmona, and et al (2004) found these systems although not perfected were used in England and the Colonies as early as 1760 (p. 37). It seems this was the trend as no real streamlined, conforming system would be adopted until modern business practices came into place in the United States. Move to a global arena and model of production purposes and a more refined system is needed because a lot more is at stake. Global business is all about the details. It became common practice more investment applied, the more generally accepted accounting practices became as a diffusion of new technology. Accounting practices became more generally accepted behaviours as businesses became bigger and more prominent in communities across the world. Practices are implemented as Abu-Raddaha, and et al (2000) surmises the following: The information provided by accounting should facilitate international trade and capital flows, not hamper them. It should inform, not just report. More importantly the information demands of both domestic and international financing and other commercial relationships, have to be satisfied. (p. 19). Everything must remain in balance or presented as a well-oiled machine. How does an organisation get to this point of transformation with its accounting practices? Modern accounting asks for more participation and optimisation from the start to finish by the corporate accountant. The actions of the corporate accountants must change as the movement toward lean functioning continues to take place. It should not be a painful process but one of creativity, flexibility and growth. There is a concern that lean accounting requires one to turn off creativity and be boxed into one function or thought process. This will be explored late as a post-modern viewpoint of business where each person has a function within the total quality management or TQM perspective. Modern business may use this as a framework but the modern business model has evolved beyond this fixed view. The truth of the matter is that modern accounting practices could not be further from this view of being boxed in but rather goes beyond breaking the box and creating a different mindset where thin king is seen differently than before. Accounting is seen differently as not having finite possibilities but infinite reasoning. Traditional methods are flawed as proposed by Van Der Merwe and Thomson (2007), â€Å"the direct costing approach doesn’t absorb any overhead or even fixed costs†¦resource consumption accounting or RCA makes no arbitrary assignments at all† (p. 29). A lean, effective method allows for a more detailed account of capacity costs and a basic approach to data collection. Modern times call modern values and thought processes with regard to business seamless behaviour across the production floor. The lean method maintains a â€Å"one-touch flow system† (Van Der Merwe Thomson 2007, p. 29) for information diffusion across the life cycle. This one-touch flow system can be integrated with a supply chain easily and reflects this value added element as a method for better, honest accounting. OPERATIONS MANAGEMENT A most important factor for facilities management to recognize is the use of Total Quality Management (TQM) or a variation of TQM. TQM according to David Steingard is â€Å"a set of techniques and procedures used to reduce or eliminate variation from the production process or service delivery system in order to improve efficiency† (Steingard 2002, p. 2). TQM fits with the facilities management way of doing things as many of their functions require repetition or constant monitoring of daily, weekly and monthly items. Because this is a modernist concept and the modernist movement believed in certainty and static methods of looking at the world, there is not much room for the uncertainty that change creates in today’s workplace using strictly TQM. Therefore either change in this environment must be controlled change or a variation of TQM must be used for the process to work and involve new technologies. Otherwise, TQM alone invents a work environment reminiscent of Franz L ang’s Metropolis and dehumanizes the employee. A variation TQM can be used in facilities management to aid defining team member responsibilities as it sees the whole team as a â€Å"machine creates a system of interlocking parts each with clearly defined use, centralized authority and high degrees of worker discipline culminating with the goal of routinised, efficient and predictable system performance† (Steingard 2002, p. 2). Each team member plays a role in the functioning of the machine. Still much like today’s business environment where change is constant, this system requires continued adjustment, modification improvement of function. TQM as way of defining a work process cannot operate entirely in today’s global market because it succeeds at the expense of innovation and the growth of the employee. It also does not leave room to incorporate change and new ways of improving functions. Still a memory of pure TQM feeds the â€Å"modernist machine of c onsumer capitalism which encourages over-consumption, planned obsolescence, ecological damage and depletion of natural resources† (Steingard 2002, p. 4). This memory has also burdened management as the obsession for perfection, control, consistency, productivity and efficiency increases over time. In today’s facilities team, there must be a healthy medium to not only use past methods for increased productivity and efficiency but also to include modern tools and equipment to make the job easier. In order to remain competitive, technology cannot be ignored, the systems it provides must be implemented in order for logistics to remain seamless and keep up with demand and customer expectation. For instance failure to embrace logistics and technology results in inventory costing a company more money to store than it is worth. McCullogh writes, â€Å"Right now sitting around the globe is a bunch of inventory (worth an estimated) United States $1 trillion—United States $1 trillion of boxes of stuff is just sitting around a warehouse† (‘Warning: Don’t Snub Logistics’, p. 1). This has the potential to represent about 60 percent of the average company’s working capital. This is capital in limbo that is not maximizing its investment potential. A sign of successful shop floor operations is reliance on very little warehousing. In other words, warehousing is measured as the amount of days per month a product sits in the warehouse and if logistics is implemented effectively, this number will decrease and stabilize. The retail average storage of inventory is 26 days of investment not being utilized, profit being lost and daily expenses being incurred in an endless holding pattern. In order to reduce the amount of days inventory sits means companies must create tighter relationships with suppliers via the web or perfect a system of communication between resources to cut out warehousing all together. Instead of inventory remaining stored because of wireless communication and data collection, the product can go straight from the supply source to the retailer’s shelves via a distribution centre that acts much like mail sorting centre. This can work because technology enables a retailer to send data immediately to the supplie r of products that are moving off the shelves with a click of a button. From this electronic message, the supplier knows what the retailer needs, what products are popular, how much and sends then instantly to the retailer’s distribution centre. In organisations the size of Nestle or Wal-Mart, logistics strategy requires much forethought and planning, as there are many branches and divisions that are involved in the process. The idea is to reduce expenses and increase value to the organisation by making the company more productive and efficient. This needs to be done as seamlessly as possible to continue brand loyalty and customer relations while maintaining market share and competitive advantage. In many ways, implementation of this strategy creates a delicate balance. In order to have better Business to Business or B2B relationships, one must understand the connection. Robert Thierauf and Hoctor (2003) explain, â€Å"B2B is about connecting shared businesses and information processes of the extended trading networks, planning, shipping and logistics, inventory management and customer retention to name a few† (Thierauf Hoctor, p. 181). In other words, an optimized planning process can save millions dollars and allow a multination corporation to carry out its objective and gain market share. This means applying advanced technology such as i2 used by Dell Computers and typical ERP vendors. In today’s act of doing business, B2B exchanges are based on supply chain management or SCM technologies (Thierauf Hoctor, 2003, p. 182). This will mean considerable investment in such technology but the benefit of market share will prove it to be a valued investment over the long-run (Burn Hachney 2002; Scerbo 1999). Running these centres effectively certainly poses a challenge of management. Manufacturers must develop new skills and confront channel conflicts with dealers, distributors and independent operators. Leaders in these positions must have an understanding of managing the conflicts in these channels. But well-managed distribution centres would more than justify the risks, as it would save the organisation a significant amount of overhead. With operating expenses as the main cost, it is possible to make the distribution venture essentially self-funding. Facilities can be rented on short-term leases and surrendered if the location isnt successful within a year or two. The cost of goods and labour can be managed as volume grows. Companies should remember that a manufacturers original warranty work usually accounts for about half of the labour expenses and for as much as 20 percent of the total value of services rendered, but these costs are typically charged back to the business unit rather than borne by the company’s distribution. In markets poorly served by local dealers or other distributors, for instance, a centre should gear itself to its company’s end users or consumers b

Role of Men in Louisas Life in Hard Times :: Dickens Hard Times Essays

Role of Men in Louisa's Life in Hard Times In Hard Times Charles Dickens portrays Louisa Gradgrind as a realistic character who faces conflict from the start of her life. Louisa encounters three major psychological conflicts in the form of three different men: Mr. Gradgrind, Mr. Bounderby, and Tom Gradgrind. Men play a very important role in the shaping of Louisa's life. Instead of being her own person and expressing her own feelings, Louisa falls under the realm of these three men. Since the beginning of her life, Louisa isn't allowed to express herself because her father continually stresses the facts. Mr. Gradgrind suppresses Louisa's imagination and all she can do is wonder. One example of Louisa attempting to view the unknown occurs when she and Tom peep through a loophole in order to see a circus (8). This is the first time both Louisa and Tom have seen such a sight. When asked why they were there, Louisa curiously answers, "Wanted to see what it was like" (8), a response any normal child would have. Her "starved imagination" (8) is curious and needs some sort of avenue for release. As Louisa blossoms into a young lady, the young Miss Gradgrind enchants one particular suitor. Her father thought that it was time for Louisa to marry and had a suitable companion in mind. When Mr. Gradgrind asks Louisa if she would like to be Mrs. Bounderby, all Louisa can utter is, "You have been so careful of me, that I never had a child's dream. You have dealt so wisely wit h me, father, from my cradle to this hour, that I never had a child's belief or a child's fear" (63). Mr. Gradgrind interprets his daughter's words as a compliment to him and his strict belief in teaching only the facts. But Louisa means she has not experienced life and has never been given the chance. Her childhood has been murdered by her father's strict insistence on the perpetuation of facts only. Although Louisa realizes she has been enslaved by the theories of fact, she willingly enters yet another bondage to Mr. Bounderby allowing the process of her suppression to continue. Mr. Bounderby is yet another man in Louisa's life who expects her to conform to the system implemented by men in society. This young girl, more than half his junior, appeals to Josiah Bounderby and soon they wed.