Death Of A Salesman American Dream Essay - 952 Words

Willy Loman, Arthur MIller s tragic protagonist of Death in a salesman, stated, â€Å"Nothing’s planted. I don’t have a thing in the ground†¦Ã¢â‚¬  (MIller 122) Lowman, expresses his perception on his succession by planting flowers into the ground. Believing nothing he accomplished was nearly suitable to feel satisfaction. This is exactly, the â€Å"American dream†: a fantasy for some, and a standard of success easily pursued by others; a belief that through the virtues of hard work, ingenuity and fortune, one may find themselves content and prosperous through wealth. The drama, Death of a Salesman, written by Arthur Miller, tells about a middle aged man named Willy, a suffering American salesperson who struggles to stay financially stable and provide†¦show more content†¦Considering his old age, the ability to make the equivalent amount of money as he did while young, is so extremely difficult, it was nearly impossible. This indicates, that Wil ly is walking through his old age, aimlessly and unable to find success which is realistic. Willy Lowman’s misguided sense of values, has altered his son s’ views on success. Biff, 34 and Happy, 37, the sons of Willy, unknowingly, possess a reputation of failure and misguidedness. Because of Willy and his ambiguous view on success, the boys take after him and acquire similar traits. Consequently, they discover their father is struggling and depressed, and their purpose in life begins to unravel. A quote in the drama stated by Biff, introduces his realization as a failure and a disappointment. BIFF. Pop, I m nothing! I m nothing, Pop. Can t you understand that? There s no spite in it any more. I m just what I am, that s all. (pg 133) Biff, has difficulty believing that his father has let him down in fact, Biff, truly believes in Willy’s success and inevitable greatness. Willy, is able to achieve the success through Biff and similarly, Biff reflects in the same way. But, once Biff discovers the affair his father has had, this all changes. Biff stopped believing in anything he could achieve. Biff also began to believe he was a failure and there was no point to pursuing anything in life. Therefore, Biff lost all hope to any type of potential he acquired inShow MoreRelatedThe American Dream and Death of a Salesman Essay937 Words   |  4 PagesThe American Dream is one of the most sought-after things in the United States, even though it is rarely, if ever, achieved. According to historian Matthew Warshauer, the vision of the American Dream has changed dramatically over time. In his 2003 essay â€Å"Who Wants to Be a Millionaire: Changing Conceptions of the American Dream†, Warshauer claims that the Ame rican Dream had gone from becoming wealthy by working hard and earning money, to getting rich quickly and easily. He attributes this change toRead MoreEssay on The Failure of the American Dream in Death of a Salesman1480 Words   |  6 Pagesas a land of opportunity. Out of that thinking comes the American Dream, the idea that anyone can ultimately achieve success, even if he or she began with nothing.  In The Death of a Salesman, Arthur Miller uses the characterization of Willy Loman to represent the failure of his ideal of the American Dream.  Willy’s quest for the American Dream leads to his failure because throughout his life he pursues the illusion of the American Dream and not the reality of it. His mindset on perfection, obsessionRead MoreThe American Dream in Death of a Salesman Essay1566 Words   |  7 Pages The American Dream is based on the Declaration of Independence ´: We believe that all men are born with these inalienable rights - life, liberty and the pursuit of happiness. ´ (Thomas Jefferson, 1776). This dream ´ consists of a genuine and determined belief that in America, all things are possible to all men, regardless of birth or wealth; you work hard enough you will achieve anything. However, Miller says people have been ultimately misguided ´. The originsRead More Destruction of the American Dream in Death of a Salesman Essay1042 Words   |  5 Pagessame dream that says this is a country where anything’s possible. No matter who you are. No matter where you come from.† -- President Obama, Commenting on the American Dream The American Dream is a set of ideals in which freedom includes the opportunity for prosperity and success. It is the belief that, no matter how poor you begin life, you can achieve upward social mobility for your family and children. Arthur Miller’s Death of a Salesman, crushes the ethos of the American Dream. Miller’sRead More Comparing Death of a Salesman and The American Dream Essay1240 Words   |  5 PagesComparing Death of a Salesman and The American Dream   Ã‚  Ã‚   In Arthur Miller’s Death of A Salesman and Edward Albee’s The American Dream, Willy Lowman and Mommy possess the trait of superficiality. Their priorities are to look good and be liked, and this contributes to their misguided paths to reach success. This attribute is one of many societal criticisms pointed out by both authors. Arthur Miller criticizes society for perceiving success as being liked and having good looks. He illustratesRead MoreEssay about The American Dream in Death of a Salesman1371 Words   |  6 PagesArthur Miller’s ‘Death of a Salesman’ is an examination of American life and consumerism. It relates the story of a common man who portrays this lifestyle. Other issues explored in the play include: materialism, procrastination and alienation. The play was set in 1948, in a time where The American Dream was highly regarded, despite the Depression. The American Dream was a belief that emerged in the later half of the ninet eenth century, that if you work hard you will achieve success and prosperityRead More The American Dream Conspiracy in Death of a Salesman Essay1728 Words   |  7 PagesArthur Miller’s Death of a Salesman tells the story of the failure of a salesman, Willy Loman. Although not all Americans are salesmen, most of us share Willy’s dream of success. We are all partners in the American Dream and parties to the conspiracy of silence surrounding the fact that failures must outnumber successes.(Samantaray, 2014) Miller amalgamates the archetypal tragic hero with the mundane American citizen. The result is the anti-hero, Willy Loman. He is a simple salesman who constantlyRead More Death of a Salesman - Problems with the American Dream Essay760 Words   |  4 PagesDeath of a Salesman - Problems with the American Dream What specific ills does Miller diagnose in the America Dream? Discuss with reference to â€Å"Death of a Salesman†. The American Dream is an idea that originated from the Pilgrim Fathers and has remained in the American society. It is the belief that America is the land of opportunity where everyone can be â€Å"great†. The word â€Å"dream† is in fact probably the best way to describe the problems that Arthur Miller can see in this belief. The word â€Å"dream†Read More The American Dream in Death Of A Salesman, by Arthur Miller Essay975 Words   |  4 Pages Success: Accomplishing Your Dream Completing the American Dream is a controversial issue. The American Dream can be defined as having a nice car, maybe two or three of them, having a beautiful, healthy family, making an impact on the world, or even just having extra spending money when the bills are paid. In the play Death Of A Salesman, by Arthur Miller, the American Dream deals with prosperity, status, and being immortalized. Willy Loman, a hard worker aged to his sixties neverRead More The American Dream in Arthur Millers Death of a Salesman Essay795 Words   |  4 PagesThe American Dream in Arthur Millers Death of a Salesman The American Dream ~ for many, it is the unlocked door that leads to happiness.   It is the hope for a future filled with success and fortune.   Although most people have a similar idea of what the American Dream is, they may have different ideas on how to achieve it.   For Willy Loman, a struggling salesman, achieving this dream would be a major accomplishment.   Unfortunately, his unusual ideas of how this dream can be achieved prevent

Dont Do Drugs Free Essays

Hi I’m Alma and this my opinion on why you shouldn’t use drugs. I believe that drugs ruin your body, mind , and life. Drugs affect your body in many different ways such as brain damage , heart problems, kidney failure, liver problems and the list goes on and on. We will write a custom essay sample on Dont Do Drugs or any similar topic only for you Order Now First of all Drugs are against the law and until the law is changed, anything to do with growing, transporting and selling of drugs is illegal. So unless you want to spend some time behind bars i suggest you think twice before trying any drug. The most common drug that is used is marijuana. A lot of people say its not bad and that it helps with pain blah blah blah but when really marijuana can be the cause for people to go to stronger more addictive drugs such as heroine, cocaine, and crystal meth. These drugs are known for basically taking over peoples lives. All it takes is to try it once and then bam your hooked on it. They’ll do anything just to get that high feeling they first got. Which means they have to use more and more of the drug each time just to get that high feeling once again. Drug addicts often think and act differently when using drugs. They will often steal from their family, and there’s more of a chance that they’ll abuse them physically and mentally. The hardest thing for drug users is trying to quit. People get withdrawals where they can become depressed , have anxiety, become restless and many other hard side affects to deal with. So why go through all that struggle when you can simply just say no? Another reason to stay away from drugs is because they can hold you back from getting your dream job or even a job period and from being able to be around family and friends. Many drug users tend to lose all their friends and family because they either don’t trust them, they’re a bad influence or they’re violent. I for one wouldn’t risk loosing my family or friends because of drugs its just not worth it and why worry about if their going to make you take a drug test to get that job you really want. When you can be worry free if your drug free and then you can get any job you want. The last reasons to stay away from drugs is that they can have irreversible damage not only to your body but to your mental health. Many people have been known to loose touch with reality and in most of those cases its hard for them to return to normal mental capacity. There are people who are often in denial that they have a drug problem that can ultimately lead to overdose and death. In my opinion you should stay away from all drugs, because of these three main reasons. The First one being Drugs are illegal and using them can lead to the lost of your freedom for many years. The second reason is There’s a high probability of getting addicted and you can end up loosing everything and everyone you love. The final reason is that drugs can cause you to lose your sanity and eventually your life. This is why i chose not to use drugs because i don’t want to risk loosing my loved ones and my life. Hopefully this will convince you not to ever try drugs either. How to cite Dont Do Drugs, Papers

Reflection log

Question: Discuss about theReflection log. Answer: Introduction: The present class helps me in realising the global issue of transportation that must be resolved, firstly to meet the transportation needs of the growing population; and secondly to address the global natural non-renewable energy crisis. The most interesting aspect of the class was the advancement of technology and its implementation in the transportation industry. I can significantly correlate this improvement with traditional transportation facility that was less efficient and had limited service facility to offer in transportation. Importantly, I still have the doubt that what will be the future of automobile industry especially to the supplier and repair division of this industry. The key reason is associated with the rapid emergence of disruptive technology that brings automation as well as the use of natural gas or another renewable source of energy. The most interesting illustration of the class was hydrogen fuel integration to the architecture of car and other transportation vehicle design. The advantage associated with this prospect include high efficiency and cost effectiveness. On the other hand, the risk related to high flammability of hydrogen gas and attachment of additional reactor is considered to be significant cons. Overall, the class teaching helped in realising the importance of technological evolution and its implementation in the robust designing of automobiles. The innovation in this direction is mainly requisite for managing the fuel effectiveness as well as to comply with the increasing demand of the population. In addition to this, it is also learned that automobile companies are precisely working in this area to include the technological evolution into the design process to manage competitiveness. The connection of this learning to a future course encourages to make use of hybrid design and to promote the mass transit using government funding and community planning. The reason is associated with increasing fuel efficiency, bringing technological implementation for advancement, and to manage the safety of community members.

The Failures of Freud and Psychoanalysis Essay Example

The Failures of Freud and Psychoanalysis Paper In October 1900, Philip Bauer took his 18-year-old daughter to see the little known psychoanalyst Dr. Sigmund Freud. Bauer took his daughter to be treated by Freud for her recent display of strange behaviors such as saying strange things, and threatening suicide. From Freuds initial point of view the case did not seem to be particularly promising in terms of supplying new features for his theories in development. Freud diagnosed the young woman as possessing the typical signs of hysteria, a psychosis that he had previously encountered copiously. However, the resulting case proved to engage Freud more than he initially thought and slowly blossomed into Freuds most famous case history. A few days after taking the case, Freud wrote his friend Wilhelm Fleiss that a case has smoothly opened to the existing collection of picklocks. 1 Freuds newfound interest in the case unexpectedly was siphoned because the young patient abruptly terminated her psycho-analyitical treatment at the end of December of 1904, only eleven weeks after she first came to Freud. Freud wrote up his case-notes in January of 1901, but it wasnt until 1905 that his Fragment of an Analysis of a Case of Hysteria , or known as Dora, was published in a specialist journal. 2 This was the inauspicious start of a case history that snowballed into being recognized as the first of Freuds great case histories and which has taken its place as one of the classic reports in the psychiatric literature. 3 The pseudonym that Freud gave to the patient Ida Bauer, Dora, has become commonly associated whenever Freud is mentioned. We will write a custom essay sample on The Failures of Freud and Psychoanalysis specifically for you for only $16.38 $13.9/page Order now We will write a custom essay sample on The Failures of Freud and Psychoanalysis specifically for you FOR ONLY $16.38 $13.9/page Hire Writer We will write a custom essay sample on The Failures of Freud and Psychoanalysis specifically for you FOR ONLY $16.38 $13.9/page Hire Writer In his recounting of the Dora case, Freud is surprisingly frank about his inability to deal with his patient effectively. The Dora case morphed from a case that was supposed to strengthen Freuds psychoanalytical theory into an example of the failure on the part of both Freud and psychoanalysis. It was a combination of the ineffectiveness of Freud and his flawed theory that catalyzed Dora to stop her treatment. These failures and Freuds relative openness about them reveal that Freud was not able to clearly and effectively analyze his patient because of psychoanalysiss unwanted side effect of transference. As a medical scientist, Freud was so frank about his inability to deal with Dora because he wanted to improve his methods and ultimately learn from his mistakes. The failures in Dora also serve to show that Freuds method of psychoanalysis was attached with the phenomenon of transference, proving to be hugely detrimental to the success of Freuds attempt to cure his patient. Transference is the projection by the patient of the cause of his or her symptoms onto the analyst. The interaction between the patient and the analyst is structured or constructed by the patient as one in which the cause of the hysterical symptoms is transferred to the relationship with the physician. In the case of Dora, her symptoms brought on from exposure to Herr K and her father transferred to Freud becoming the cause of her hysteria. Transferences shifting of a psychosis from interaction with the original perpetrators to interaction with the analyst is something that Freud could not avoid. Psychoanalysis is flawed by nature and it took Dora to expose its downfalls and brought Freud an endless supply of criticism. Feminist scholars attack Freud for his clear annoyance with Dora and his inability to set aside male prejudices. Freud could be portrayed to show a lack of empathy for a suffering adolescent girl being victimized by egoistic adults, including her father. 4 Freud explained his lack of empathy for Dora because he had always avoided acting a part, and have contented myself with practicing the humbler arts of psychology. Freud attempted to adopt a laizze-fair and Baconian approach toward Dora but could not accomplish this because he was connected to Doras symptoms through the behavior of males in Doras life. Unknowingly Freud treated Dora like the other males in her life by not caring about her problems and seemingly use her for his own personal advantage. This is akin to Doras fear of her father using her to get closer to Frau K. Dora feels used by all men in her life and Freuds nonchalant behavior propagated these feelings concordantly with her symptoms of hysteria. This failure on Freuds part reveals that Freud was doing his job as a medical scientist by not playing a role, but his adherence to scientific methods made him unable to gain ground on Doras psychosis. Freud was not at fault for not sympathizing with Dora, he was emotionally confined within a scientific procedure that he believed was the only way to cure his patient. While bounded in the laws of science, Freud still aimed at describing Doras story in a manner that engaged any reader and was scientific enough to satisfy his contemporaries. Freud elucidates Doras story in a detective manner that paints a scene in which Freud is attempting to unearth the buried roots of Doras psychosis. The dialogue between him and Dora provides evidence supporting Freuds conclusions he surmises along the way, slowly exposing the repressed nature of Doras symptoms. For the most part Freud accepts Doras story yet he wonders why Dora claims to feel disgust, rather than sexual desire when Herr K grabs her, pressing his erect phallus against her body. Freud is of the opinion that Dora unconsciously desires Herr K and for good measure he also claims that she desires Frau K. The problem is no longer seen to be Doras resistance to the male phallus, but has become Freuds assumptions about womens desires. Freud also interprets that Doras obsession with her fathers love for Frau K acts as a cover-up or a displacement of Doras own attraction both to her father and to Herr K. Her love for her father is an infantile impulse that is revived in order to deceive Dora herself about her love for Herr K. Both of these conclusions are based upon speculation and have little facts attributed to them. This is an example of how Freud speculates a conclusion based upon no evidence therefore lending him to be criticized for repressing Doras urges further below the conscience. Freud claimed that he was uncovering hidden desires, but critics suggest that his revelations conceal as much as they expose. These assumptions by Freud show that accompanied with transference, an instrumental failure of his therapy is that his conclusions can only be based upon assumptions. Freud later acknowledges that it was his failures that made Dora end her treatment but it was necessary to publish the case history of Dora to show the failures of psychoanalysis so that they may be improved. It is surprising that Freud writes about his failures with such a magnitude of openness that he passes close to condemning himself and his own approach. Freud wrote so frankly about the failures of his methods and his overall therapy because he was above all a scientist and had to fail first to succeed in perfecting psychoanalysis. It was Freuds duty to publish his failures because he still believed that he was on the correct track to solving the mysteries of hysterias origin. In his prefatory remarks to Fragment of an Analysis of a Case of Hysteria he states that, it becomes the physicians duty to publish what he believes he knows of the causes and structure of hysteria, and it becomes a disgraceful piece of cowardice on his part to neglect doing so. 6 Freud was obligated to publish Dora, and never seemed to regret it. In conclusion, Freud tried his best to cure Dora of her psychosis but because of the failures of his theory and failures on the part of Freud as a medical scientist, he failed Dora and psychoanalysis was irrevocably changed forever. These failures reveal that Freud was an astounding medical scientist who tried his best to succeed where others have failed, and that psychoanalysis came attached with transference. The transference of Doras fear of men to Freud was a side effect of psychoanalysis that Freud had not foreseen. Dora proves to be one of Freuds most famous case histories because it shows that psychoanalysis could work, but doesnt. Freud himself was also at fault for not comforting Dora while she told him things that she could tell no one else. In this manner of not paying attention to her emotional needs, Freud pushed Dora further away until she could not withstand his treatment any longer. Freuds openness about the failures within the case show that he wanted to improve upon his methods and that he truly believed in the positive effects of psychoanalysis, a theory that will be questioned forever.

Suicide and its relativity to Stephen King8217s Suffer the Little Children essays

Suicide and its relativity to Stephen King8217s Suffer the Little Children essays Suicide and its relativity to Stephen Kings Suffer the Little Children Suicide is defined as an intentional, self-inflicted death that occurs in all cultures and usually is executed by people who are suffering from some sort of extreme emotional pain and feel unable to cope with their problems (Shneidman 6). Suicide is seen in our culture to be something that happens to only the crazy people. But the reality is that normal, everyday people commit suicide as well. Since suicidology is a fairly new field of scientific study there is still much to learn about it. Some theories and other scientific information have been discovered and are very interesting. In Stephen Kings Suffer the Little Children a teacher suffers from fear, anxiety, defeat, and delusional attributes and the end result was twelve students murdered the suicide of herself. These symptoms of suicide are explained later in the research paper. Suicide began being studied scientifically a little over one century ago by a man named Emile Durkheim. But the specialized study of the causes associated with suicide and suicidal behaviors, as well the assessment, treatment, management, and prevention of such behaviors, has only been recorded in the last half of this century (Maris 1). Why do humans kill themselves? Each day people go out into the workplace, school, or some sort of other activity and experience the threat of failure; what degree that possible threat my affect is a whole different story. We all know that life is sometimes enjoyable, usually routine, and almost always difficult. We experience happiness and joy along with contentment and love. Much of our life is also taken up by the routine, everyday, and emotionally neutral actions of life. Then on the flip side there are the negative emotions that we feel like sorrow, shame, humiliation, fear, dread, defeat, and anxiety. When we digest these negative emotions psych...

An End to Animal Abuse Essay Example for Free

An End to Animal Abuse Essay â€Å"Animals are dying all over the world and becoming endangered species mostly because of animal abuse and cruelty† (James Gorman). It is a worldwide problem that will continue unless people are concerned about it or stop doing it. There should be more laws regulating child labor. Animal abuse stops scientists from researching animals. Animals become endangered species. It also causes psychological effect. Animal abuse must be abolished. One reason animal abuse must be abolished is because it stops scientists from researching other animals. â€Å"Researching animals helped make medicines for terrible diseases.† (James Gorman). One endangered animal is the chimpanzee, which is endangered because of being trapped in cages. Another reason animal abuse should be abolished is that animals die and become endangered species. â€Å"Breeds of horses face endangerment and extinction because of animal abuse.† (www.horsetradition.com). These horses get slaughtered by people for their meat because people think horses can cure HIV. Some horses are killed because of religion. Last reason animal abuse should be abolished is that animal abuse causes psychological effect. â€Å"This means animals are shy and aggressive because of being injured and hurt. The most negative thing about animal abuse is psychological effect.† (James Gorman). As you can see, there are many reasons why there should be more laws regulating animal abuse. Animals getting injured and hurt badly causes many horrible things. It makes scientists give up on their research on animals, animals get close to endangerment or extinction, and most importantly, it will cause effects when animals are hurt. If you see animals getting abused or treated bad, call the ASPCA. They are professionals and save and find homes for animals every day. An End to Animal Abuse. (2016, Sep 30).

Written critique power point presentation Essay

Written critique power point presentation - Essay Example The effectiveness of a presentation depends on the strength of the topic and also on the usability of the subject in the daily life of the people. The current presentation is done by a Community Resource Division Administrator which increases the credibility and authenticity of the written articulation. A presentation performed by an authoritative person brings about true facts and information related to the specific subject. The effectiveness of the presentation lies in the fact that , there is a brief introduction and also a statistical data coverage about housing ,which enhances the informative potentiality of the presentation. The presentation also reveals statistics and minute details regarding housing facts and homelessness, which allow the readers to understand about housing on a local and national level. The presentation primarily elaborates on the actions and programs delivered by housing authority in order to stabilize public life, and this highlights the purpose of presentation. The presentation clearly reflects the authority of the organization and also effortlessly projects the strength and contribution of them to the society, which makes it more very effective to the readers. Brevity is the correct usage of words and phrases in writing which enlarges the outlook and uniqueness of a presentation. This presentation has words which are very effective, simple and understandable. The phrases used projects the right meaning intended by the writer and the presenter has used the words in a calculative way to communicate the subject and message of the presentation .The points in the presentation about housing is precise and concise and the words and grammatical representation is up to the point. The flow of words is consistent and the meaning is directly absorbable by the readers. However, more of simplicity in language, words and phrases can underestimate the richness and communicative ability of the writer or the presentation

Population Environment Resource 3 - need in 12 hours Essay

Population Environment Resource 3 - need in 12 hours - Essay Example But the biggest benefit in conservation of energy in a personal level is the personal savings that one can have. For example, instead of spending money on gas for your car, you can save money for a family vacation. Most countries, like Germany and the United States, has experienced an energy crisis (Nolan, p.98). Because of this, the cost of energy began to increase because of the monopoly of this trade. With that, it is evident that energy becomes a controversial issue since the entire nation is using it for whatever purpose it may serve them, like in industrialization or just simply a family’s everyday living, like cooking or watching TV. Aside from the increasing price of fuel and energy because of high consumption, it also impacts the environment in such a way that it pollutes the environment. Energy used proved to produce high levels of carbon dioxide and other gases that is detrimental for human health (Davies and Mazurek, p.237). With this, it can be concluded that high energy consumption coupled with its effects on the national economy and the environment jeopardizes the national security. The government has been developing projects for energy efficiency through the use of alternative energy resources. One form of energy saving program that the government is pushing is the use of solar energy. Since it is an unlimited resource, even if there is a high energy consumption based on the solar power, it will not affect the limited natural resources that we have (Peddle, p.18). Also, it will increase the savings that the nation will have since the individuals are not purchasing and ordering fuel and gas, which costs a considerable amount of money. Aside from controlling the use fuel through by improving fuel efficiency in cars, it is also important that the government look into the energy consumption of each individual. Even if each person uses a fuel-efficient vehicle, if they have a high consumption of gas,

Effective Strategies Essay Example for Free

Effective Strategies Essay â€Å"Some unions feel that the organization does not compensate its members fairly, or that the organizational working conditions are less than desirable. Conversely, some employers feel that unions interfere with management decisions and impede on a positive relationship between managers and employees. There may be some truth to both perceptions† (Ashford University). I will provide a â€Å"†¦detailed explanation of the effective strategies an organization can implement to create and maintain a conducive working relationship with unions, as well as the effective strategies a union can implement to create and maintain a conducive working relationship with management† (Ashford University). I will begin by briefly describing the role of management in an organization. Management is responsible for the smooth running of the company. Keeping employees happy on the job would be one of the duties involved. Keeping up with industry standards and always moving forward with innovation, while heeding all safety regulations and laws. Working with and not against the flow of the operation to be successful while making a profit is where management can soar. Secondly I will briefly discuss the role of a union in an organization. A basic requirement of unions is that members give up their individual rights (e.g., raises based on performance) to benefit the collective (e.g., cost of living increases to all employees). Is this equitable and fair? Well members of unions negotiate as a group with the employer and this ensures more power than if they were just alone on their own. While it has been documented that union employees make 27 percent more than nonunion workers. Ninety-two percent of union workers have job-related health coverage versus 68 percent for nonunion workers. Union workers also have a great advantage over nonunion workers in securing guaranteed pensions (howstuffworks.com). This is the bright side of union membership, so it seems that giving up rights to obtain these advantages would be sound advice. In my opinion if the union performs the duties the member/employee signed up for, then yes it would be equitable and fair to give up their rights. On the other hand if the union  performed poorly in its duties, I would consider leaving for another position elsewhere. Some of the positives that involve unions would be the capitalist ideas that make this country what it is today. Unions are there for each employee who is represented by them and protected in the work place from unfair tactics. â€Å"Capitalism is directed towards the pursuit of profits and unions are directed towards the rights of workers.† The way these opposing viewpoints can be advantageous, yet destructive, to the business community depends on the way they balance the two. A profits interest is often referred to as a carried interest. A profits interest is typically given as a reward for the performance of services (myllcagreement.com) This method serves as an incentive for partners to become more proactive in pursuing bigger and better profits thus contributing towards the companies growth (investopedia.com). Growth is essential to the success of the business and the union, without losing sight of the interests of the employee (member). Growth indicates a profit is made and a company should hold in high esteem the people who made this so. So as a company grows it should ensure the employees are happy and treated fairly. They should not lose sight of the bottom line which is the business itself: them and the employees. Unions step up to make sure the employee is treated right with fair conditions and proper raises as the company moves forward. The destructive issue could occur if the employee was not rewarded as the profits increased. An unhappy employee will make for an unsuccessful business. There are some downsides to unions. Let me first say that strikes are a big part of what could possibly be the one downside, if issues do not work for the benefit of the employee represented. Although strikes were intended to get management’s attention, â€Å"The incidence of strikes has been almost steadily decreasing, and strikes now consume a minuscule portion of total working time—in the neighborhood of one-twentieth of 1 percent in most recent years† (Sloane, 2010, pg. 4). Many times a settlement takes place which will avert a strike and this is when both sides reach a compromise. If a strike ensues only a percentage of employees’ wages are paid, if they participate in picket duty. But, â€Å"For most unionized employees who agree to strike: †¢They stop getting a paycheck. †¢Their family’s healthcare and dental benefits are suspended. †¢They are not  eligible to receive state unemployment benefits. †¢Their job can be filled with a replacement worker.  Ã¢â‚¬ ¢Their job can be impacted in the future, if there is a loss of customers during the strike† (cintasfreedomtochoose.com). Depending on the results of the strike, winning or losing could alter the reputation of the union and also of the employer, for better or worse depending on the results. Appropriate circumstances where a strike would be an appropriate bargaining tactic would be when a failure to communicate occurs and further negotiations need to happen. A total breakdown in communication is most always when strikes occur. Sometimes though strikes occur in an inappropriate manner and this is when the employee suffers. It is when this happens or when the public welfare is affected that a strike would be deemed inappropriate. There are many global major players are union run, I realistically know that we would be in a world of trouble without them, in example: AFL-CIO and the SEIU. To be honest with you I have the impression that unions such as these actually perform better on a political platform. With all the money and power there comes responsibility, and more often than not we hear about the corruption unions flex influencing (lobbying) individuals in the position to pass laws with ‘dark money’. â€Å"Dark Money? AFL-CIO accused of campaigning without disclosing† (watchdog.org). This in no way seems to be connected with the absolute values unions initially professed, which was to stand up for the worker and give strength to the small guy. Now as things have progressed, the red tape becomes likened to fly paper, very sticky. Unions favorably represent the needs of the higher ups and I give again the article in our Course Materials about the ‘Bitter Bargain’. The bigger the union size the less likely the small guy’s needs will be met, since large money/power weld negative actions. But with a small union it becomes an intimate task to please your members and therefore a more positive vibe is felt. â€Å"Selected Evidence About Globalization’s Impact on the U.S. Labor Market Effects on Overall Incomes and Wages† (dol.gov) is another issue that affects the bottom line of the globally competitive work environment. Free trade influences the profits or losses/jobs or unemployment of this country. It makes one wonder if this is not why large unions have become much like a small country with a government playing king of the hill. I will present two strategies/actions an organization can  implement to create and maintain a conducive, working relationship with unions. Employers set the pay scale for each job and two strategies/actions they implement to keep the peace with union members is to use the comparative norm strategy and the ability-to-pay (cost of living increase). There are different circumstances where it would be more appropriate for an organization to follow the comparative norm strategy to determine an employees wage rate, versus the ability-to-pay or the cost of living strategy. Depending on the industry the employee is in will be the determining factor in whether the employer has the capabilities to meet economic demands. There are classifications in the different industries, and even subgroups within the different industries. Another factor at work that divides the comparative norm would be job titles. Each place of work has a different description for job titles and they vary greatly, so in many situations a certain wage would not be appropriate for employees at different work places with the same title. Wage systems are another way that the comparative norm may not work, since the pay may be ‘by hour’, incentive systems paid individually, and group incentive systems. Benefits cannot go unnoticed and are a part of the pay system. Depending on where you live in the nation may also have an impact on the wage an employee is given (i.e. cost of living differences). Typically the minimum wage increase I have experience with would be the annual 4% cost of living wage, and this is in the American south west states. Profits made by the company you work for hold major criterion on the ability to pay a cost of living increase. In the engineering world in which I worked as a drafter for over 30 years competition to obtain the best workers and keep them is all based on wages and benefits. If some other company wanted to pull you away from your employer, they would offer more money and/or better benefits. I can recall a time when my wages were increased significantly when another company made me an offer. Finally, I will present a minimum of two strategies/actions a union can implement to create and maintain a conducive, working relationship with management. Grievances and arbitration are two of the main strategies/actions that keep the peace while a member of a union. â€Å"Grievance legal definition: A claim by a union or a unionized employee that a collective bargaining agreement has been breached†¦. The formal document in which a union claims that the employer has breached the collective  bargaining agreement and for which, arbitration is convened† (duhaime.org). The way the use of the grievance and arbitration processes and procedures can enhance the relationship between a union and management is that is can reach a position that both parties can find common ground and satisfaction. Where this same effort can be destructive is when the breakdown in trust and commitment fall into place where once the opposite was true. Monetary losses occur at this point and sometimes the union fails to properly represent the employee and resentment occurs. When â€Å"†¦confusion and uncertainty in the area of employer–employee relations† (Sloane, 2010, pg. 217) occurs, both parties lose. In conclusion, we all know that unions have their place in our society and can be run using effective strategies that have proven to work in the past and changing those strategies as new ideas surface in the workplace, effectively. There is a place for unions and people who would benefit from them. In assessing the changing complexion of the U.S. labor force two things come to mind: baby boomers and immigrants. Why, because these types of workers may find unionization attractive. New retirees and new citizens might be looking for jobs where unions have a foothold: like grocers. Do not forget the fiasco with the strikers in California who fought for 5 months and got something unwanted. â€Å"United Food and Commercial Workers’ Union†¦ The ratified contract contains no raises for the 70,000 supermarket workers it covers, but it does preserve most health benefits for current employees. However, new workers will receive lower wages and fewer benefits. Many workers said they voted for the contract reluctantly. The lengthy labor dispute took an emotional and financial toll† (Bitter Bargain). This will be copied, presumably, by fellow unions, and it leads to a running comment that unions no longer provide for the common worker as its mission statement once led its members to believe. Leaving citizens with less money in their pocket when benefits are not included on payday will erode the backbone of unions. It used to be 35% of American workers belonged to a union in 1959, now a fraction of that is true. Additionally predictions have commented that some baby boomers will exit the workforce leading to a â€Å"lower (the) overall labor force participation rate, leading to a slowdown in the growth of the labor force† (Toossi). This comes from the other side of the podium in the in the debate of how labor force will be affected. The complexion of America has changed and without changing for the better, I  fear unions will run their course, or transform into a totally new idea, without all the corruption that comes with power and money. Unions are here to stay and change is on the way if using effective strategies are on the agenda. References Retrieved from article by Mitra Toossi: http://www.bls.gov/opub/mlr/2005/11/art3full.pdf` Bitter Bargain: http://www.pbs.org/newshour/bb/business/jan-june04/strike_3-1.html# Retrieved from: http://www.dol.gov/oasam/programs/history/herman/reports/futurework/conference/trends/trendsVI.htm Sloane, A., Witney, F. (2010). Labor relations. (13th ed.). Upper Saddle River, New Jersey: Pearson Prentice Hall. Pearson Learning Solutions. VitalBook file. Retrieved from: http://watchdog.org/131467/money-afl-cio-union/ Retrieved from: http://www.investopedia.com/terms/p/profits-interest.asp Retrieved from: http://www.myllcagreement.com/relevant-articles/what_is_the_difference_between_profits_interest_and_capital_interest.html Retrieved from: http://money.howstuffworks.com/labor-union2.htm Retrieved from: http://www.cintasfreedomtochoose.com/strikes.asp Retrieved from: http://www.duhaime.org/LegalDictionary/G/Grievance.aspx

Bless Me, Ultima Essay -- essays research papers

The loss of innocence in life is an inevitable process. Losing one’s innocence comes merely by growing up. The philosophy of the loss of one’s innocence is a definite theme in the book Bless Me, Ultima. This theme is displayed throughout the entire story and plot of the novel. There is loss of innocence all around the main character, Tony, with his brothers and the people he meets. Tony also loses a great deal of his own innocence to the harsh realities of the world which marks his transition from a boy to a man.   Ã‚  Ã‚  Ã‚  Ã‚  The theme of the loss of innocence covers the entire essence of the book. There are many cases in the story where people had lost their innocence of life and it was lost to them forever. Tony’s brothers are of such a case. They had gone to war to fight for their country and explore the world. But as they yearned and sought the outside and how it was, they lost their innocence in the process. Being in war they saw death and destruction which soiled their once virgin eyes. Although they gained knowledge and experience they were becoming no longer young and gay, but were becoming mature and knowledgeable. Growing at such a fast pace was a regretful process, that even Andrew advised Tony to not grow too fast but that would not happen as we know.   Ã‚  Ã‚  Ã‚  Ã‚  Another example of loss of innocence in the book would be Tony’s friends. The gang seems to be fairly innocent enough but they ...

Informative Speech: Barbie Essay

With more than 150 careers on her resume she has worked as a Nurse, lifeguard, dance teacher and even astronaut. Her popularity has spread throughout the world for decades. She is beautiful, talented and every little girl has yearned to have her. Who is this woman you may ask? Her name is Barbie. I will be speaking about the History, popularity, and controversies of the Barbie doll. The Barbie doll was invented by a woman named Ruth Handler in 1959. Ruth had a daughter named Barbra and noticed that she would make paper dolls and enjoyed giving them adult roles. During that time there were not many dolls that were adult like. Most represented infants known as the baby doll. Ruth shared her idea with her husband who was the co founder of the Mattel Toy Company. Initially he was unenthusiastic about the idea. Saying that the idea was to expensive and wouldn’t be marketable. Ruth’s idea was inspired by the Lilli doll which was based on a popular comic strip. The Lilli doll was a blonde bombshell, working girl who Ruth felt represented women in a positive view. Despite Ruth’s initial support from her husband she worked on her design of the doll with her engineer friend Jack Ryan. The doll was given the name Barbie named after Ruth’s daughter Barbara. The doll debuted at the American International Toy fair March 9, 1959. This date is also used as Barbie’s birthday. When the Barbie Doll was launched she was introduced as a teenage fashion model. She was available in blonde or brunette wearing a black and white bathing suit, pony tail, sandals and e6ar rings. Over the years the Barbie design has changed in many ways. For example, in 1971 the dolls eyes were adjusted to look forward instead of a sideways glance. In 1961 a red haired Barbie was added to the collection. 19 years later in 1980 the first African American and Hispanic Barbie doll was launched. Ever since 1959 the Barbie doll phenomenon has not slowed down and still sells millions of dolls per year today. The Barbie doll was a breath of fresh air for children and the toy industry which leads me to my next topic the Barbie dolls popularity. The Barbie doll is one of the most successful dolls in history, with sales of more than 1.7 billion in 1998. According to the Mattel Toy Company, 3 Barbies are sold every 2 seconds throughout the world. Today, Barbie has become a brand and is not limited to just dolls. There are video  games, computer programs that allow young g irls to design outfits for Barbie and of course movies. Barbie appeared in toy story 2 and 3 as a supporting character to woody and Buzz light year. Time Square even named one of the streets Barbie Avenue for a week. The Barbie doll has been a growing favorite for little girls all over the world. A billion Barbie’s have been sold worldwide in over 150 countries. There are more options as to what type of Barbie that can be bought which I believe ads to its popularity. Because the Barbie brand offers so much variety as far as race and ethnicity, occupation, and fashion trends the brand has made history with this invention. Eight months after Barbie’s debut at Toy Fair. Ruth Handler was according to the Los Angeles Times running a half- million dollar business. Ruth states in her book â€Å"Dream Doll†; I designed the doll with a blank face so that the child could project her own dreams and future onto Barbie†. Ruth’s vision for her doll was to be positive and to help young girls self esteem. She felt it was important for children to have a realistic view of women through the doll. With that being said many people did not agree with her and the Barbie doll caused a lot of controversy. One criticism that the Barbie doll received was from moms stating that they felt it was inappropriate to have a doll with breast. Ruth Stated in an interview â€Å"I believe it is important to a little girls self-esteem to play with a doll that has breast, besides one day she too will have breast and she is beautiful†. Another huge controverserial topic was the body image. If Barbie was to be a real women her measurements would be a 36† breast 18† waist and 33† hip if Barbie was a human she would not be able to stand up straight because her body was not proportioned of a normal women, An academic expert n=by the name of John Hay stated that the likelihood of a women being shaped like Barbie was less than 1 in 100,000. Many people felt that this was not giving a realistic to young girls view on how a women’s body is shaped. Critics felt that young girls would believe that if they are not shaped like Barbie they would have poor body image and could lead to eating disorders. Although the Barbie brand came out with their first African American and Hispanic doll in 1980, some of the African American community was not happy about the representation of the doll. They felt that the only thing that the doll had was darker skin but lacked African American features. For Awhile the black Barbie had dropped in sells drastically until finall y the Mattel  toy company recalled all the black Barbie’s and created them to have more of African American features. Although the Barbie has received much controversy, Ruth and her invention has been a game changer. She started off with one idea and it changed the world. Today Barbie is a brand and has been going strong for over 50 years. She took a risk even though she didn’t have much support from others she felt in her heart that she wanted to invent something that was contrary to what was being sold in the toy industry. The lesson in this is to follow your dreams no matter how much support you may or may not have. If you have a vision go for it and despite whatever criticism you may receive persevere and you too can change the world.

“Inevitable vs. Amendable” Essay

The film â€Å"Inequality for All† tries to explain; what is the current status of the distribution of wealth and that of income equality? Why this is happening and if this is a problem. Yes, as stated in the film, social inequality is inevitable. But, there is without a doubt a problem with United States distribution of wealth. One of the facts that really opened my eyes was the fact that the 400 richest Americans, together hold more wealth than the poorest 150 million Americans have together. This said, it is scary to think about how obscure was the knowledge we had on the one percent with given how much economic influence they have. The minimum wages vs. growth of productivity graph is one that I found very interesting. Why is â€Å"just† in today’s society to be part a more productive workforce that gets paid less than the workforce we had a few decades ago? The line graph for productivity growth is rising every year, meaning that more work is being done. On the other hand, the minimum wages growth rates were rising but after a while they seem to have plateau and they have been like this for about 30 years. Advances in globalization and technology are also inevitable because it is simple economics that a product shall be produced in the cheapest way possible. Yes, technology does create jobs but as we see in the film companies like Amazon are also opting to operate with high tech machinery instead of the traditional assembly line. Women going to work, general workforce working for longer hours and borrowing money from the financial sectors are coping mechanisms that the middle class used to keep up with their good lifestyles, but in my opinion these are more like defense mechanisms in order to survive in the concrete jungle with the same wages they had 30 years ago. One other comparison that I liked was how the widening inequality leads to a deficiency cycle and when the wealth is equally distributed economic stability is transfused from sector to sector creating a domino effect leading to a virtuous cycle.

The Global Impacts of the Black Death

The Global Impacts of the Black Death The Black Death was one of the worst pandemics in human history. In the 14th century, at least 75 million people on three continents perished due to the painful, highly contagious disease. Originating from fleas on rodents in China, the â€Å"Great Pestilence† spread westward and spared few regions. In Europe’s cities, hundreds died daily and their bodies were usually thrown into mass graves. The plague devastated towns, rural communities, families, and religious institutions. Following centuries of a rise in population, the world’s population experienced a catastrophic reduction and would not be replenished for more than one hundred years. Origins and Path of the Black Death Silk Road Science of the Black Death Types and Symptoms of the Plague Death Toll Estimates of the Black Death Unexpected Economic Benefit of the Black Death Cultural and Social Beliefs and Changes of the Black Death Jews Protestantism Scourge Spread Across the World The Black Death of the 14th century was a tremendous interrupter of worldwide population growth. The bubonic plague still exists, although it can now be treated with antibiotics. Fleas and their unknowing human carriers traveled across a hemisphere and infected one person after another. Survivors of this swift menace seized the opportunities that arose from altered social and economic structures. Although humanity will never know the exact death toll, researchers will continue to study the epidemiology and history of the plague to ensure that this horror never happens again.

A critical analysis of schools of strategic management Essay

A critical analysis of schools of strategic management - Essay Example Strategic management is the way of finding gaps in the current performance of the organization and to design, formulate and implement new steps in order to fill these gaps and to align the organizational functions with the pre settled objectives. It is the method of aligning all the activities being undertaken in the organization such as management, marketing, research and development and Computer information system in a prescribed way to achieve the goals of the organization.In order to effectively undertake the process of strategic planning and implementation different thinkers have presented theories, which have been divide into different schools of thoughts. The paper undertakes a comprehensive critical analysis of the underlying assumptions, perspectives and paradigmatic stance taken in these models. The chosen schools of thoughts are:The first step namely the strategy formulation involves the development of the business mission, evaluation of the opportunities and threats faced by the business organization in the business, by using tools such as SWOT analysis, examining the strengths and weaknesses of the business, determining the long term objectives of the business and designing the new strategies to eke in the process of achieving the new targets. It also include the processes to determine the investment direction, the business markets to be addressed, extension of the operations of the business, limitations faced by the business in order to undertake the business activities. ... The classic models for developing strategy, known as the SWOT (Strengths, Weaknesses, Opportunities, and Threats) analysis and called the "Design School Model" by Mintzberg et al. (1998) has been presented in the proceeding section. SWOT Analysis: So strategies are SO, WO, ST, and WT Strategies to take advantage of external opportunities. All managers would like their organizations to be in position where internal strengths can be used to take advantage of external trends and events. Organizations generally will pursue WO, ST, or WT Strategies in order to get into a situation where they can apply SO Strategies. When a firm has major weaknesses, it will strive to overcome them and make them strengths. When an organization faces major threats, it will seek to avoid them in order to concentrate on opportunities. As indicated in the Information Technology Perspective, immense opportunities are available to many firms today from wireless communication advances in technology. (David, 180) WO Strategies aim at improving internal weaknesses by taking advantage of external opportunities. Sometimes key external opportunities exist, but a firm has internal weaknesses that prevent it from exploiting those opportunities. For example, there may be a high demand for electronic devices to control the amount and timing of fuel injection in automobile engines (opportunity), but a certain auto parts manufacturer may lack the technology required for producing these devices (weakness). One possible WO Strategy would be to acquire this technology by forming a joint venture with a firm having competency in this area. An alternative WO Strategy would be to hire and train people with the required technical capabilities (David, 180). ST Strategies use

Law Enforcement Essay Example | Topics and Well Written Essays - 750 words

Law Enforcement - Essay Example There were no payments or training done to these â€Å"drafted† officers. Under these circumstances, the system lacked motivation and eventually lost focus towards administering the very important duty enforcing the law. As a result, policing became more of a reactive event. As the momentum of industrialisation and urbanization increased, new challenges with increased crime forced a radical shift in community policing, thus the beginning of struggles to professionalize the police force with more proactive measures to law enforcement. The 1800’s witnessed the adoption of new technologies with better response times and faster communications. At the dawn of the 20th century, law enforcement had attached within its system more advanced methodological dynamics that incorporated the cooperation of the police agencies with the communities that characterize more of a service attitude never experienced at the beginning. Indeed, police agencies in the United States have evolved to become a highly organized group that strives not only to prevent crime but also serves to preserve citizen’s rights and adhere at all times to maintain professionalism. Under their colonial masters, the police system was in the hands of the sheriff, the constable and the watch. Appointed by the Governor of the colony, county sheriff was the most important law enforcement officer especially in the rural set ups that characterized many areas then. This officer was paid in terms of tasks performed. His duties included collecting taxes, apprehending criminals, appearing in court proceedings and serving subpoenas. Much of their duties concentrated in collecting taxes and so apprehending criminals oftentimes fell in the periphery. In cities, constables and night watch performed more or less the same tasks but with added responsibilities such as reporting fires and eliminating health hazards. As stated above, the activities of these officers were reactive in

Creating an Online Interactive Tutorial to Assist Teachers for Literature review

Creating an Online Interactive Tutorial to Assist Teachers for Tutoring the A-Level computing Curriculum of Database Concepts - Literature review Example Furthermore, the style and strategy of teaching changes by the Professors according to the need of the syllabus of diverse courses and assessment examination transforms as well (Blue Tutors, 2010). Particularly from the different courses of the ‘A’ level, Computer Science is one of the courses that has absolutely diverse syllabus of the other courses, moreover, there are diverse methods of assessment criteria of computer science subjects. The database design concepts are the core part of the computer science subject as they are more commonly used in our professional life. Mainly, the document discuses Database Design, a topic of computer science chosen for development of an Online Interactive Tutorial to assist the teachers for tutoring the A Level computing curriculum of Database concepts. The document discusses the reasons for selection of topics, the strategies that are undertaken by the teachers to teach the computer courses, the syllabus and assessment criteria carr ied out by AQA (past examination paper and reports), the difficulties faced by students and common mistakes by the students in exams. The document presents the reviews on the traditional and existing methods to teach the topic of Database Design, identifies the problems in the existing teaching methods, specific problematic areas for students in database modelling, the requirement specifications for development of Online Tutorial to assist the teachers to educate the students regarding the database concepts. The main objective of the document is to identify a new teaching mechanism that would help the teachers to instruct the learners regarding the computer science topic of the database design subject in an effective manner. So that the students would be able recognize and categorize their mistakes through the use of the tutorial. Topic Selection The Database concepts are a vital part of the computing science curriculum. A database can only be useful if it has been developed on a go od data model. A database model is a graphical representation of the user requirement for the development of the database and mapping the graphical form of a combination of tables employed in a physical database system. In terms of teaching, the database normalisation is one of the difficult and critical topics in the database concepts for the students of ‘A’ level. The most of the problems of poor data quality arise as the result of inappropriate design include redundant data and anomalies. The major goals of a normalized database design include elimination of redundant and inconsistent data, uncomplicated representation of information, elimination of insert, update and delete anomalies. Due to the fact, the topic of database normalisation becomes the most critical topic in the database design because the quality of data is dependent on the quality of database normalisation process (Mannino, 2006). The process of database normalisation is difficult not only for the stu dents of ‘A’ level, but the teachers also face difficulties to instruct the different normalisation forms. The students understand the underlying concepts of the normalisation process including the 1NF, 2NF, 3NF, 4NF and 5NF, however, when they have been given a scenario mostly students mess up with implementing and converting the database tables from one Normal form to another. Usually the students

Management Responsibilites with regards to Forensic Accounting Research Paper

Management Responsibilites with regards to Forensic Accounting - Research Paper Example Moreover, they offer litigation assistance to attorneys and agencies of regulations enforcement investigating financial crimes (Abdolmohammadi, pp 13). The management responsibilities can, therefore, be done in regard to forensic accounting. One key management responsibility involves the strategic planning for the business. For the business to succeed, the management should guarantee that they embark on the strategic planning of the affairs of the business. Strategic planning enables a business to formulate the objectives of the business (Emerald Journal). In strategic planning forensic accounting is also included so that the capital invested in the business is correctly used. In case of a mismanagement of the capital then it is noticed at an earlier stage before it creates a severe problem to the management and business. The supervising and evaluation of the overall performance of the business is also a chief management responsibility. The operation of a business includes many performances, which are carried out by different departments of a business. The management does the evaluation of the activities of each branch and management through the supervisors does the monitoring of the operations of the each department. This is to ensure that the operations of the business are done in accordance to the strategic plans. The management further ensures that evaluation is effective through using forensic accounting to make sure that no fund from each department is embezzled. The forensic accounting is majorly used in evaluation at the financial department because this department is responsible for all the assets of the business (Arokiasamy, Koh and Suat, pp 146). The management responsibility is also to ensure that all the employees uphold high conduct standards. The conduct of the employees determines the image that the public has about a business. It is, therefore, significant for the administration to

Evaluating the financial performance of Deloitte LLP

Evaluating the financial performance of Deloitte LLP All of the research topics are appealing although challenging but it was apparent that I have to choose the topic that meets the research requirements such as accessibility and quality of information and clear understandability of what is required in a particular topic. After spending a lot of time in selecting the best topic for me, I came to the conclusion that I should go for topic no. 8 The business and financial performance of an organisation over a three year period. The rationales behind choosing this topic are: I have been trained in ACCA studies as how to evaluate an organisations performance using ratio analysis and other techniques. The research on this topic will help me to consolidate my knowledge and put me in a strong position to carry out this study. Accessibility and the quality of the information required for this topic was much easy to obtain as compared to other topics. To carry out the business and financial evaluation I need the audited annual reports and other strategic information of an organization which should be relevant, reliable and readily available thus enhancing the quality of this research project. Part of the accountants role is to help companies in analysing and interpreting the financial performance and position of the organisation and advise the client in which particular areas they are performing well or where they need improvements and to answer such questions as to why the particular ratios are boosting or declining. Without any doubt, this research will help me in my practical life as an accountant. Reasons for choosing the organization: It was clear in my mind from beginning that I should undertake the research on an accounting firm because it is within my profession. I made my mind that I will pick any one of the big four i.e. PwC (PricewaterhouseCoopers), KPMG, Ernst Young and Deloitte Touche Tomatshu. As these firms are LLPs (Limited liability partnerships) I faced the difficulty of the amount of information available because LLPs are not under the same extent of public domain as compared to public listed companies which publish substantial amount of information and are subject to regulations regarding the disclosure of the information. First I thought that I should carry out research on PwC as it ranks number 1 in big 4s but when I started searching on the internet about big 4s then I found much information about Deloitte and even their website and annual reports were much comprehensive so I decided to choose Deloitte LLP. The main reasons for choosing Deloitte LLP were: It is one of the largest professional services firms ranking 3rd (Vault Accounting firm ranking 2008). This ranking is based on the sales revenue generated by the firm and other factors such as working life etc. I wanted to carry out the research on a top ranked firm as there is a lot to learn from successful firms. Deloitte LLP is the market leader in the professional services industry and a very reputable organisation. Undertaking the research on this firm will help me explore why this firm is flourishing. Moreover, after finishing my ACCA qualification I would like to work in an accounting firm and doing the research on Deloitte LLP will help me understand the nature, market, culture and governance of the accounting firms. Project Objective The objective of this research project is to evaluate the business and financial performance of Deloitte LLP with last years and with its competitors PwC for the years ended 31st May 2006, 2007 and 2008. The Research Questions I identified the research questions which will help me achieve the project objective. Focusing on these questions will help me keep the research on track and to the point. These research questions are: What are the firms objectives and what strategy has been adopted to achieve them? How did the firm perform in terms of profitability and what are the main factors affecting its performance? What are the trends in the liquidity position and is the cash management of the firm effective? Is the organisation growing? If so, what sources of finance does it use and how does it impact on their gearing levels? How has the organisation been influenced by the current economic downturn and how will it impact on the next year performance? The Research Design To evaluate the business performance of the firm different modules such as mission analysis, Porters five forces and SWOT analysis have been used to analyse the industry and evaluate firms strength, weaknesses, threats and opportunities. To interpret the financial health of the organization, ratios have been calculated for three years which are then used as a basis for historical and competitor benchmarking. These techniques include comparing the financial performance of the organization with its prior years and those of its competitors. Focusing on financial ratios are not enough to come up with the whole picture so other non-financial performance indicators have been used as well. Trend analysis has been used to identify the changes from year to year. These analytical techniques will assist to analyse, interpret and evaluate the organisations performance and support to come up with the appropriate conclusions. Part 2 Information gathering To evaluate the business and financial performance of Deloitte LLP, I require reliable, qualitative, quantitative and sufficient information that not only focuses on financial and business perspective of the organisation but also industry specific knowledge such as is the market growing or declining, who are the market leaders and what is their strategy. During the information gathering stage, I have not just collected the information about the firm but also kept an eye on its competitors activities. This parallel approach helps me in benchmarking exercise. Types of research methods: Based on this, two key sources of information were used i.e. primary and secondary sources. Both of these methods have their own pros and cons. Primary research is more reliable, relevant and is tailored to the research needs. However, this approach is very time consuming and expensive and usually not available as compared to secondary sources which are readily available and easy to access but may not meet research questions and is less reliable. During the information gathering stage, less field research has been undertaken and contacted the firm only if any particular information is not available from the secondary sources. Primary research was done for one particular issue that arose during the research and that was to understand the legal structure of Deloitte Touche Tohmatsu and its member firms. The only method used for this primary research was emails. However, most of the information required for this research was available from the secondary sources and have been listed below: The firms website: The organizations website www.deloitte.com provided me with much of the information about the firms history, their vision and strategy, leadership, the services in which they are specialized, the industries to which it provides services and the latest news about the firms activities. However, to critically evaluate the organizations performance I need to seek more information outside the companys website as every company is tempted to give a positive image of their organization so I went ahead and used its competitors website as well and other external media. Annual reports: The annual reports of Deloitte LLP are the vital source of information for this research and are easily accessible from the firms website. The information obtained from the annual reports is used in calculating and interpreting the financial ratios. The financial statements also include last year performance which helped me a lot in analyzing the trends in performance and moreover it includes the graphs and charts that assisted me a lot to understand it in less time. However, there is too much information in the annual reports so its easy to get overwhelmed. Books: To get the initial guide on how to start the project I have read BSc (Hons) in applied accounting published by BBP learning media. The book guided me on how to approach this project in a more formal and organised way and facilitated me in every stage of the research from choosing the research topic to writing the skills and learning statement. Other books that I used for the project are drawn from ACCA syllabus. These books are used with the aim to refresh my mind with what I have learnt in ACCA studies. Electronic researches: A vast majority of information is available in the electronic media which benefited a lot during the research stage. The websites are used to get the latest news and other related information. These websites not only provided me the information about Deloitte LLP but also that of its competitors and market. Regulatory body website: The Professional oversight board is a UK regulatory body which specializes in auditing, accounting and oversights the accounting profession. The website used in this research was www.frc.org.uk. The website contains reports about the accountancy market and key facts and trends. Part 3 The analysis, results conclusions: The firm: Deloitte LLP is the UK member firm of Deloitte Touche Tohmatsu (DTT), a Swiss Vereinwhose member firms are a network of legally separate and independent entities. Swiss Vereinis the structure that is recognised under the current composition of Swiss law where organizations are established as Limited liability business. Swiss Vereinorganisations are characterised with a corporate organisation that is decentralised. (Swiss Verein). DTT does not provide services to clients, or direct, manage or control its member firms. This decentralised structure allows DTT organisation to establish policies; member firms apply these policies in quality assurance processes that comply with the local regulatory, legislative and professional requirements. (Annual report 2008) Business Analysis: The Mission strategy: The firms mission is to be recognised as the best professional service provider and its slogan is To help clients and people excel. The firm achieves this by identifying and focusing on the needs of clients, providing the high standard professional services and by investing in their people. (Mission statement). Our mission makes reference to our people, as management recognises their importance in achieving our vision, (Deloitte Orla Graham, HR manager). Deloitte aims to be the number one firm for career and personal development and they have a clear strategy to achieve this. Its strategy involves providing continuous training and development opportunities to their staff to ensure that the services provided to the clients are up to the highest standard of quality and complies with all the regulations.In the past, Deloitte has focused on scale and global coverage but now it is focusing on the standard of excellence (Deloitte Vision strategy). In 2003, Deloitte was recognised as the UKs fastest growing professional firm and in the last few years the firm was acknowledged because they have broader range of skills and highest quality services showing their proficiency. Their strategy focuses on four elements: Broader range of capabilities than its competitors Focus on quality The environment where people can develop and excel A culture that emphasis teaming and high performance (Annual report 2008) The Services offered by the firm: The firm specialises in four services which are Audit, Consultancy, Tax and Corporate finance. These services are provided in different industries such as non-profit organisations, real estate, sports business group, manufacturing, tourism, hospitality leisure, technology, media communication etc. Porters five forces and market analysis: Porter five forces is the framework for industry analysis that identifies the five factors which influence the performance and position within the given market. Although there are several thousand firms in the market but the audit and consultancy market is highly concentrated and dominated by the big fours in the UK and globally. Deloitte touche, KPMG, PwC and Ernst and young audit all of the FTSE 100 companies and represent 99% of the audit fees in the FTSE 350 showing that the market is much concentrated by the big four accountancy firms.. There are two segments of the market. The first one is FTSE 100 companies and FTSE 250 which are covered by the big four and the other segment is the smaller listed companies which are serviced by both the Big four and mid-tier firms (Oxera Report- April 2006). Threats of new entrants in the market are low because of high costs, long payback period and significant business risk. Threats of substitute within accountancy market are also very low because audit, tax and other accounting services are required by law and regulations. The accountancy market in the UK is still growing, but at a much slower rate than in the late 1990s (PRlog Press release 11 April 2007) The main clients of big four accounting firms are the top ranked companies listed on the stock exchange and the stakeholders (lenders, shareholders etc) of these FTSE companies require them to appoint big four accounting firms for professional services because they have the expertise and technical capability to deal with the complexity of these companies which restricts the buyer power within the audit market. As seen, these companies have effectively no choice of auditors other than Big 4s as large companies do not favor the mid-tier firms There is a strong competition in the market particularly between big 4s. Tendering process is been used to gain new clients. However, these firms may find it difficult to offer clients different services to gain competitive advantage as most of the accountancy services are standardized. Switching rates in the market are low- around 4% per year on average for listed companies. Few companies have an explicit policy of switching auditors at regular intervals and competitive tendering does not occur frequently -nearly 75% of the companies surveyed tender once every five years or less, and more than 70% of the FTSE companies have not held competitive tendering in the last 15 years. Organizing tenders, and then changing auditors are costly to both the accounting firms and companies. (Oxera Report- April 2006) SWOT Analysis: The SWOT analysis of Deloitte has been conducted solely with the aim of understanding and evaluating the strengths, weaknesses, opportunities and threats and is detailed below: Strengths: Reputation Brand of the firm Deloitte has been enjoying good reputation and has brand awareness in the market. This reputation and brand are the intangible unique resources and facilitate the firm to attract multinational clients, this helps them to charge premium for the quality services provided and thus increases revenue and profitability. Skilled staff and effective leadership As the firm is in service industry, keeping an effective management team is a key for its success. The senior management team has been drawn from wide range of sources and helps the firm to have diversity in the skills and this could be evidenced in Sunday times, where Deloitte has been listed in the Best big companies to work and also have been named as the No. 1 graduate employer in finance and professional services in the National Graduate Recruitment Awards, (Award winners) taking the award from PwC which has held top spot for the past three years. These highly qualified and experienced staff flourishes the firm to provide the clients with best quality services in a professional manner. . Quality Culture The firm has a high quality and high performance culture. This is achieved by embedding quality into people via learning, training and awarding employees with high performance through competitive reward strategy. This facilitates the firm to offer quality services to its clients which results in high customer satisfaction rate. Weaknesses: The structure The firm operates as a limited liability partnership. Under this structure, partners have limited liability and are not responsible for the misconduct of the other partners but due to this structure the firm may find it difficult to raise finance other than relying on partners and bank loans. Opportunities: During the current economic downturn, most of the companies are reviewing for cash flow management, risk management policies to ensure there are appropriate procedures in place to avoid any losses, and optimising costs etc. This brings an opportunity for Deloitte to enhance its business and risk management services to advise on the risk practices adopted by the clients. Moreover, during the recession a lot of companies are filing for bankruptcies which may also result in increase in consultancy service demand as clients may be looking for administration and restructuring advice. Deloitte is utilising this opportunity as this could be evidenced when Louise Brittain (UKs leading insolvency practitioner) joined the firm in its reorganisation service practice and will aid the firm in getting high profile appointments. ( Deloitte Press release 12 Feb 2009) Deloitte has been appointed as administrators of Land of leather (furniture store retailer), Woolworth Plc (the high street retailer), Entertainment UK (UKs leading distributor of entertainment products) showing that the firm is well equipped to meet the opportunities. However, these opportunities are short term in nature and the firm needs to identify other long term opportunities from the market that exploit their strengths. Threats: As accountancy is not a recession proof profession, the current economic crisis has brought threats for Deloitte and may have serious consequences. As Deloitte LLP provides audit services to clients that involves giving appropriate opinion on the truth and fairness of the financial statements and on the going concern assumption (whether the clients will be in existence in the foreseeable future). During this financial crisis, accounting firms need to have prudent approach in carrying out the audits of clients as during the recession the clients may be tempted to use dubious accounting practice to retain the shareholders confidence. Also, auditors are under pressure to carry out detailed testing whether the client is able to borrow money from its bank due to insufficient borrowing facilities in the economy. Inappropriate opinion given on the future existence of the client may put auditors in the risk of being sued for negligence and may result in fines and penalties. Moreover, many companies have filed for bankruptcies which will reduce the client base for Deloitte and will impact on the performance. Non financial performance evaluation: Staff satisfaction: One of the critical success factors for Deloitte is the skilled and highly motivated staff. These people are the unique assets and will underpin the performance of the firm. The survey conducted by the The Workplace Engagement Specialist shows high level of pride and job satisfaction among staff with 76% staff proud to work for the firm and 72% find their job stimulating. Deloitte spends about  £12m a year on developing its employees and has a dedicated team of trainers who can help their staff and every staff member has a career development adviser. (The Workplace Engagement Specialist) Quality: Quality is the core competence of Deloitte and a key factor in retaining the existing clients and attracting the new appointments. Deloitte has a high performance culture where providing the high quality service is paramount which helps the firm to gain competitive advantage. Their Quality Agenda focuses on three elements; clients, infrastructure and people. The firm emphasises in understanding the clients expectations and this is achieved by working closely with clients, embedding the quality into their people and infrastructure which focuses on effective leadership, internal training programs, professional standards and review assessments. (Annual report). New partners / talent: Recruiting the required level of staff is as important as maintaining the skilled staff. It is essential for the firm to bring new talent. The firm is seen as continuously investing in people; in 2007, there were 11,000 partners and member staff working across UK. In 2008, this number increased to 12,000. Deloitte has high staff turnover rate of 17% (Sunday times) as compared with its competitor PwC which was 13% (PwC Annual Report 2008) indicating staff is less satisfied with the firm comparatively and leaving at a higher rate than PwC even though PwC has more number of staff than Deloitte still their staff turnover ratio is low. Financial performance evaluation using Ratio analyses: Ratio analysis is the widely used technique in evaluating the organsation`s financial performance because this method helps to summarise the results in a simple way and moreover inter firm comparison helps to conclude how is the organisation performing in relation to industry and other organisations within the market and encourages to think out side the box. The main indicators used to evaluate the firms performance are sales growth, profitability, liquidity measures and financing arrangements and are discussed below. Sales Trend Analysis: The revenue of the firm is constantly increasing. Gross revenue increased by 11.5% in the year ended 31st May 2008 as benchmarked with last year exceeding the  £2000m target to  £2,010m. The competitor PwCs revenue was  £ 2,244m in 2008 which was a 7% increase in revenue as compared to last year showing that Deloitte is growing rapidly as compared to its competitors. The Deloittes revenue and that of its competitor PwC has been shown in the following graph comparing the revenue from year to year. The group is managed by the matrix structure which incorporates both service lines and the nature of the market to which services are supplied (Annual Report 2008).The sales revenue analysed by service line/segment has been shown below. Interpretation: Revenue analysis 2006: Overall, turnover grew by 15% to  £1,559m and 32%, 27%, 24% and 17% of the revenue was contributed by audit, tax, consultancy and corporate finance respectively. The consultancy division performed very well in 2006 as the divisions revenue grew by 22% and this growth has led the Deloitte being recognized as the markets leading business consultancy service provider. In 2006, the audit division contributed the substantial amount of revenue and increased by 17.2% during the year as the audit market share in FTSE 100 and FTSE 250 continues to grow. Revenue analysis 2007: Revenue grew by 15.6% to  £1,802m when PwCs revenue grew by only 6% to  £2,107m indicating that Deloitte is growing at the faster rate than its competitors. The reason for this growth was the strong market, reputation and talented staff which have given Deloitte the opportunity to gain new clients and win many new assignments from existing clients all across business segments and industries according to Chief executive. In 2007, the firms revenue grew by higher rate than its competitors which was 6.1% for PwC LLP and 10.5% for KPMG LLP. Once again, the significant amount of revenue was contributed by the audit division. The consultancy division is also growing but at slow rate as compared to last year. Overall, all the divisions revenue grew and ultimately resulted in a healthy progressive year. Revenue analysis 2008: In 2008, the firm exceeded its  £2b target and reported a strong growth of 11.5% given the complex markets. Deloitte is seen as having a superior performance than its competitors PwC as their revenue only grew by 7%. On this excellent performance, Deloittes CEO claimed that they have surpassed their competitor PwC in terms of standing in the market place but PwCs new chairman, Ian Powell denied Deloittes claims that it has overhauled its rivals in terms of reputation saying it was pretty difficult to prove. (Accountancy age -14 Aug 2008) The reason for this growth is the Deloitte brand, the experienced professional staff and managements efforts to identify and capture high growth opportunities. All the divisions are growing but at slower rate as compared to last year. The reason for this could be the UK economy shrinking which has restricted many business opportunities for organisations which certainty impacts consultancy and corporate finance divisions. Moreover, in this economic crisis, clients are forced to reduce costs so they may have appointed mid-tier firms which may have influenced Deloitte`s performance. However, audit division grew by 11% and is now the co-leader in the share of FTSE 250 audits. (Annual report 2008). Profitability ratios: Profitability ratios measure the performance of the management and the return they are generating from the assets invested in the business by the partners. Gross profit margin: Gross profit margin measures the firms profitability from its operations and represents the relationship between sales revenue and directly related costs in providing services to clients and is calculated as: Gross profit margin = Gross profit / Sales revenue x 100 The gross profit margin of year ended 2006, 2007 and 2008 are 49%, 49% and 50% respectively showing that the firms gross profit is increasing. As Deloitte is in service industry, the only directly related costs are staff costs and expenses disbursements on client assignments and gross profit is calculated as the difference between the sales revenue and these directly related costs. The firm gross margin is nearly constant in the last three years. This shows that the firm is very efficient in controlling its costs in relation to its sales and in a better position to cover its other costs such as interest, tax etc. The staff costs are the major cost in providing services and represent 36.3%, 36.8% and 35.5% of sales revenue in the last three years, which are nearly constant. Net profit margin: It is the ratio that measures the overall performance of the firm after all the expenses have been deducted such as interest and tax and is calculated as: Net profit margin = Profit after interest and tax / Sales revenue x 100 There was an upward trend in the net profit margin in the last three years and net profit margin was 29%, 31% and 32% in 2006, 2007 and 2008 respectively. As seen in the chart, where PwCs net profit margin is declining from 35% in 2006 to 33.3% in 2007 and 30% in 2008 Deloittes net profit margin is increasing. However, where the sales revenue increased by 12% in 2008 net profit margin only increased by 3% which shows that although the firm is growing in terms of revenue and profitability but not in a consistent way i.e. if sales are growing then net profits should also increase by the same proportion (although it is very ideal situation) but it is not the case with the firm. Overall, the firms net profit margin is increasing. The net profit margin of Deloitte was higher as compared to competitors net profit margin which was 30% for PwC and 20.40% for KPMG in 2008. Even though the competitors revenue and net profit was higher but the net profit margin ratio was low as compared to Delo ittes indicating that the firm is earning high profitability rate than its competitors. Profit per partner: The profit per partner of Deloitte and PwC LLP is shown below: The profit per partner calculated above represents an average figure but partners share profits based upon the evaluation and the contribution of each individual partner to achieve the strategic objectives of the firm. Although the firms average number of partners also increased from 641 to 672 members in 2008 but it didnt deteriorate the average profit per partner because of rising profits. As seen in the chart, where Deloittes average profit per partner is increasing PwCs profit per partner is decreasing. The profit per partner is consistently increasing which will ultimately results in partners more confidence in the firms performance. Liquidity ratios and Cash flow management: For a successful firm, making a healthy profit is not enough; the firm must be effective in cash management because cash is considered as the lifeblood of the organisation. Profitability measures are subject to criticism of manipulation and short termism but cash/liquidity measures are hard to manipulate and gives an indication of the firms solvency position. The liquidity ratios with their interpretation are given below: Current ratio Current ratio measures the firms ability to cover its current liabilities (short term debts and obligations) by its current assets. Higher current ratio indicates that the firm is liquid. The ideal ratio is considered to be 2:1 i.e. the organization has twice assets to cover its current liabilities but it differs from industry to industry. Current ratio is calculated as = Current assets / Current liabilities The firms liquidity position is steadily improving. In 2006, the firm has a cash balance of  £10m and an overdraft of  £22m showing a net deficit of  £12m but the firm has other liquid assets to cover its current liabilities thus a current ratio of 1.7. This overdraft had been repaid in the next year with the cash cash equivalents of  £51m showing a healthy cash position with a current ratio of 1.9. In 2008, the company has a strong liquidity position when it accomplished the ultimate benchmark level of 2:1 which was in line with PwCs current ratio of 2:1 and was higher than KPMGs which was 1.5:1. The reason for this is that the firms current assets grew by 19% while current liabilities increased by just 6% in 2008 and is moving towards more stable position. Receivables Day Ratio: Receivables day measures the average number of days the receivables take to pay for the services provided. The firm has an effective working capital management if the receivables pay within the credit period given to them as the firm will also be able to meet its short term obligations as they fall due. Receivables day ratio = Receivables / Credit sales x 365 The receivables day ratio has been constantly improving from 116 days in 2006 to 104 days in 2007 and 101 days in 2008 showing that the firm is recovering its money back from receivables more efficiently. However, the receivables collection period of the firm is very high as the competitors collection period which is in the range of 80-90 days indicating that Deloitte is offering its clients extended credit terms to boost revenue. Although the firms sales revenue is increasing with an increase in receivables yet the firm managed to keeps the receivables collection period improving. Operating cash flow ratio (OCF): OCF ratio measures the liquidity position. Using cash flow as opposed to income or profit is a better measure as it expresses the firms ability to pay its short term debt from the cash generated from its operations. If the ratio is less than 1, it indicates that the firm is not raising enough cash from its operations to meet its short term obligations and may indicate the need to raise additional funds from other sources to pay its debts on time

Identifying Lesbian and Mother :: Argumentative Persuasive Papers

Identifying Lesbian and Mother In her 1995 book, "On the Outside Looking In: The Politics of Lesbian Motherhood", Ellen Lewin presents the phenomenon of lesbian women who, through childbirth, gain access to the heterosexual community as an in-group member. At first glance, Lewin's observations seem to subvert traditional inside/outside ideology, portraying the boundaries of the hetero- and homosexual worlds as permeable rather than rigidly, relationally exclusive. A more exhaustive analysis, namely of the accounts of the women Lewin interviews, serves instead to reinforce inside/outside construction in relation to self and perceived identity. While the women are 'allowed' into the selective sphere of heteronormality, they do not cross these categorical lines as both 'lesbian' and 'mother'. This paper will argue that the terms 'lesbian' and 'mother' are mutually exclusive, perhaps not in reality, but in the capacities of identity, performance, and location within an inside/outside dynamic. Lewin prefaces her analysis with a glance at the classic Western representation of the lesbian. This depiction focuses on the exclusion of lesbians from typical female roles of "motherhood" and "nurturing"; being a mother carried an implied notion of heterosexuality, therefore, lesbianism and motherhood "cancelled each other out in the popular imagination" (107). Indeed, many of the women surveyed shared the sentiment of motherhood as "overwhelming and engulfing other dimensions of their lives—including what they considered the lesbian component" (109). While this may be ascribed to the daunting tasks of mothering and childcare, the women pointed to a more self-appropriated explanation as they echoed one another in their tendencies to "downplay the significance of their lesbianism in giving accounts of themselves [as mothers]" (110). Simultaneously, these women were rooting themselves more deeply in the heterosexual world and losing ties with the homosexual world. Many of the reports quote the lesbian mothers as feeling stronger ties to the world they share with straight women than with other lesbians. Many felt the lesbian community to be unfriendly to lesbian mothers. One woman was even asked to leave her all-lesbian rap group after her child was born, as her fellow group members believed she was no loner "attuned to lesbian issues" (124). The question remains as to why straight mothers, as a representation of the larger heterosexual community, would be so quick to ally themselves with lesbians, even lesbian mothers. For a scholar of feminist theorist Diana Fuss, this coalition seems to threaten the inside (read: dominant) status of heterosexual society.