Discuss Ways in Which Edward Thomas Presents Memory in ‘Aspens’.

â€Å"Empty as sky, with every other sound No ceasing, calls there ghosts from their abode† Discuss ways in which Thomas presents memory in ‘Aspens’. In your answer, explore the effects of language, imagery and verse form, and consider how this poem relates to other poems by Thomas that you have studied. Memory is presented as either a way of life or a community of change, as demonstrated in ‘Aspens’, ‘Old Man’, ‘Aldestrop’. He does this through the variety of techniques such as change in form, use of imagery and alternations in the tone of each poem to explore memory.As well as this, Thomas explicates the devastation of emptiness due to the consequence of war, which is portrayed through the use of soft consonantal sounds or the use of sibilance to carry the silence through the poem as it does in the places described in each poem. Quatrain A, B, A, B combined with the iambic pentameter shows regularity in the stresses of the beat, which reflects the motion of the Aspens as they sway consistently in the breeze. Alternatively, the regularity in the rhythm could reflect the beat of the hammer of the Blacksmith’s, as mentioned in the second stanza to emphasise how the vignette was once active, busy and lively.This is also seen in the sonnet by Robert Frost, Acquainted with the Night, where iambic pentameter could have been used to reflect the constant depressive state the poet experienced at the time. This contrasts with another of Thomas’ poems, ‘Tears’, where his thoughts are disjointed and disorganised as he tries to recollect his memories. Thus the use of free verse and an 18 line stanza, unbroken, is appropriate as it reflects how he struggles to remember. Despite this, the whole stanza is in iambic pentameter but Thomas has used this technique in order to reflect what is going on in his memory.For example, the last 6 lines of the stanza regulate, as all are of the same lengt h, which expresses the formality of the soldiers marching and their systematic organisation. In comparison, ‘Old Man’ has an irregular structure and this use of free verse conveys Thomas’ uncertainty in dealing with the subject of memory. It would be deemed applicable to say that the struggle to reminisce is present in ‘Aldestrop’ as Thomas uses the hyphen at the end of the first line to show the pause in his recollection, as seen similarly and previously in the first line of ‘Tears’ as the use of two hyphens portrays Thomas’ thought process.The theme of emptiness is seen throughout Thomas’ poems. The wartime poet writes of his memory of livelihood and activity in villages, such as the one described in ‘Aspens’, and then how it begins to disappear as a result of war. This is shown as the village is left with a ‘lightless pane and footless road’ causing the village to appear as ‘empty as skyâ €™ and this simile gives a sense of vastness of the effects of the war, emphasising on the emptiness in the poem. Further, the mention of the ‘cross-roads to a ghostly room’ explicates that the village is so empty that it is leading nowhere.This metaphor is ironic as cross-roads are suggestively open gateways and a sense of choice in direction. However this connotation is altered as Thomas uses the metaphor ‘ghostly room’, to portray the vacant village and this is supported by the cross-roads as they lead to emptiness and isolation. This is also seen in ‘Old Man’ as the paradox ‘only an avenue, dark, nameless, without end’ gives a sense of no lead despite the fact that an avenue should lead somewhere. It is clear here that Thomas’ state of depression is reflected in this last line as the imagery conjures connotations of death, gloom and finality.The emptiness is also portrayed in ‘Aspens’ as Thomas describes the ‘ghosts from their abode’, which suggests he is referring to the ghostly memories of the village, comparing them to how things have changed. We also see emptiness in ‘Aldestrop’ as Thomas explains how the unexpected stop is ‘bare’. The reason for this could be because the train was not due to stop at Aldestrop; on the other hand it could indicate the effects of wartime, particularly desolation. Loss of memory is seen in many of Thomas’ poems through different ways.Edna Longley, critic, points out that the part of the mind that remembers is the same part of the mind that generates poetry- the subconscious and comments that in ‘Old Man’ ‘perhaps / thinking perhaps of nothing’ is a rhetorically cunning line break. The verb ‘think’ is central to the poem as is the verb ‘remember’. Particularly in ‘Old Man’ Thomas uses the metaphor ‘I have mislaid the key’ to p resent his attempt of recollecting his first memory of the plant, Lads-Love. He portrays this as tantalising as he can ‘think of nothing’ when sniffing the herb, which suggests he finds loss of memory as frustrating.This is shown from the anaphora of ‘no’ at the end of the poem as it rightly expresses that the more he tries to remember the less likely the memory will reappear, which further shows his frustration of struggling to regain his memory. Despite this, Thomas makes it clear that the memory brings him sentimentality and this is clearly important to him. He shows that although the smell of the bush is ‘bitter’ he admires the plant because it brings back memories of his daughter. In comparison, Thomas also mentions that names are important in ‘Aldestrop’ as ‘I remember Aldestrop -/ The name’ suggests that the name brings every detail for him.A sense of change in community is seen in various poems by Thomas, due t o the effects of war. Most specifically, ‘Aspens’ shows clearly how vibrant and animated the village was once before through the onomatopoeic sounds ‘clink, the hum, the roar’ as they reflect the vivacity that was once present before the war. This is contrasted as the silence is emphasised through the dominance of sibilance through ‘a silent smithy’ and ‘a silent inn’, which emphasises the hollow atmosphere.The silence is further shown by the sibilance in the penultimate line ‘ceaselessly, unreasonably grieves’, which allows the silence of the trees to continue through to the end of the poem. A sense of change is also seen in ‘Aldestrop’ as Thomas uses the metaphor of ‘all the birds’ to represent the people of England as they suffer from the effects of the war as a whole. The fact that Thomas mentions countryside towns such as Oxfordshire and Gloucestershire shows how much Thomas values tradit ional English scenery and therefore shows his devastation of the effects of war.Thomas uses lots of different techniques in order to portray memory through a communal change, emptiness and as a way of life. Through his language, structure and symbolism within his poems, the reader is able to understand Thomas’ thoughts about memory (those being that it is frustrating to have ‘mislaid the key’ and how memories can change over time) and relate their own experiences with Thomas’ due to his profound and truthful portrayal of memory.

Harvard business publishing Essay

In mid-September of 2010, Emily Harris, vice president of New Heritage Doll Company’s production division, was weighing project proposals for the company’s upcoming capital budgeting meetings in October. Two proposals stood out based on their potential to strengthen the division’s innovative product lines and drive future growth. However, due to constraints on financial and managerial resources, Harris knew it was possible that the firm’s capital budgeting committee would decline to approve both projects. She also knew that New Heritage’s licensing and retail divisions would promote compelling projects of their own. Consequently, Harris had to be prepared to recommend one of her projects over the other. The Doll Industry Revenues in the U.S. toy and game industry totaled $42 billion in 2008 and were projected to increase by 4.6% per year to $52.5 billion by 2013. The market was divided into two broad segments: video games (48%) and traditional toys and games (52%). The second segment was further divided into infant/preschool toys (14.5%), dolls (14.1%), outdoor & sports toys (12.3%), and other toys & games (59.1%) including arts and crafts, plush toys, action figures, vehicles, and youth electronics. The U.S. market for toys and games was dominated by large global enterprises that enjoyed economies of scale in design, production, and distribution. Revenues were highly seasonal; the largest selling season in the United States coincided with the winter holiday period. Within the toy and game segment, U.S. retail sales of dolls totaled $3.1 billion in 2008 and were projected to grow by 3% per year to $3.6 billion by 2013. The doll category included large, soft, and mini dolls, as well as doll clothing and other accessories. The phenomenon of â€Å"age compression†Ã¢â‚¬â€ the tendency of younger children to acquire dolls that had traditionally been designed for older girls—reduced growth in the â€Å"baby-doll† sub-segment. Competition among doll producers was vigorous, as a small number of large producers targeted similar demographics and marketed their dolls through the same media. Lasting franchise value for a branded line of dolls was rare; the enormous success of Barbie ® dolls was an obvious exception. More recently and on a much smaller ________________________________________________________________________________________________________________ HBS Professor Timothy Luehrman and HBS MBA Heide Abelli prepared this case solely as a basis for class discussion and not as an endorsement, a source of primary data, or an illustration of effective or ineffective management. Th is case, though based on real events, is fictionalized, and any resemblance to actual persons or entities is coincidental. There are occasional references to actual companies in the narration. Copyright  © 2010 Harvard Business School Publishing. To order copies or request permission to reproduce materials, call 1-800-545-7685, write Harvard Business Publishing, Boston, MA 02163, or go to http://www.hbsp.harvard.edu. No part of this publication may be reproduced, stored in a retrieval system, used in a spreadsheet, or transmitted in any form or by any means—electronic, mechanical, photocopying, recording, or otherwise—without the permission of Harvard Business Publishing. Harvard Business Publishing is an affiliate of Harvard Business School. Purchased for use on the MSc Business Valuation, at Imperial College London. Taught by James Sefton, from 21-Aug-2013 to 31-Dec-2013. Order ref F211857. Usage permitted only within these parameters otherwise contact info@thecasecentre.org Educational material supplied by The Case Centre Copyright encoded A76HM-JUJ9K-PJMN9I Order reference F211857 New Heritage Doll Company: Capital Budgeting 4212 | New Heritage Doll Company: Capital Budgeting scale, New Heritage also had created a durable franchise for its line of heirloom dolls. But the popularity of most doll lines waned after a few years. New Heritage Dolls By 2009, New Heritage had grown to 450 employees and generated approximately $245 million of revenue1 and $27 million of operating profit from three divisions: production, retailing, and licensing. The production division, discussed further below, designed and produced dolls and doll accessories. The retailing division offered a unique â€Å"intergenerational experience† for grandmothers, mothers, and daughters, centered upon the character histories and storylines of the company’s dolls and delivered through an online website (42%), a mail-order paper catalog (33%), and a network of retail stores (25%). In fiscal 2009, the retailing division generated roughly $190 million of revenue and $4.8 million of operating profit. The licensing division was started in 1998, and represented the company’s newest and most profitable division. It sought to extend the New Heritage brand and capitalize on high levels of customer loyalty by selectively licensing the company’s doll characters and themes to a variety of media that reached the firm’s target demographic of toddler to pre-teen girls. In fiscal year 2009 the licensing division generated $24.5 million of revenue and $14.5 million in operating profit. New Heritage’s Production Division Production was New Heritage’s largest division as measured by total assets, and easily its most asset-intensive. Approximately 75% of the division’s sales were made to the company’s retailing division, with the remaining 25% comprising private label goods manufactured for other firms. Table 1 summarizes the division’s various sources of revenue and operating income. Table 1 Production Division Data: Revenue ($ millions) Operating Income ($ millions)    New Heritage’s dolls and accessories were offered under distinct brands with different price points, targeting girls between the ages of 3 and 12 years. The company’s baby dolls were generally priced from $15–$30, and were offered to younger girls in earlier stages of development. These dolls typically came with a â€Å"birth certificate† and a short personal history. Dolls in the higher-end of this category incorporated technology that produced a limited amount of speech and motion. For the 1 The division revenue figures include approximately $95 million of internal sales within divisions which are eliminated when considering consolidated revenue for the company. BRIEFCASES | HARVARD BUSINESS PUBLISHING Purchased for use on the MSc Business Valuation, at Imperial College London. Taught by James Sefton, from 21-Aug-2013 to 31-Dec-2013. Order ref F211857. Usage permitted only within these parameters otherwise contact info@thecasecentre.org Educational material supplied by The Case Centre Copyright encoded A76HM-JUJ9K-PJMN9I Order reference F211857 The New Heritage Doll Company was founded in 1985 by Ingrid Beckwith, a retired psychologist specializing in child development and the grandmother of two young girls. Dr. Beckwith believed the dolls produced by the major toy companies did little to develop girls’ imagination or foster a positive self-image, so she created a line of dolls with unique storylines and wholesome themes. Dr. Beckwith’s dolls struck a chord among mothers and grandmothers who also rejected the dated, clichà ©d images portrayed by the popular dolls of the day. New Heritage Doll Company: Capital Budgeting | 4212 New Heritage outsourced much of its production to a select number of contract manufacturers in Asia. To ensure product quality and safety, the company maintained a fulltime staff to oversee material sourcing, production, and quality control on site at each of its manufacturing partners. Manufacturing activities that required precise tolerances or proprietary processes, along with all the creative elements (design and product prototyping, for example), were handled in-house at the company’s headquarters facilities in Sacramento, California. Educational material supplied by The Case Centre Copyright encoded A76HM-JUJ9K-PJMN9I Order reference F211857 Capital Budgeting at New Heritage New Heritage’s capital budgeting process retained some of the informality that characterized the company’s early years as an innovative startup. As the company grew, deliberate steps were taken to decentralize some of the project approval process and increase spending authority at the division level. However, large and/or strategic spending proposals were reviewed at the corporate level by a capital budgeting committee consisting of the CEO, CFO, COO, the controller, and the division presidents. The committee examined projects for consistency with New Heritage’s business strategy and sought to balance the needs and priorities of each division against practical financial and organizational constraints. The committee also sought to understand project interdependencies and the potential for a given investment to strengthen the whole company, not solely the division proposing it. New Heritage’s capital budget was set by the board of directors in consultation with top officers, who in turn sought input from each of the divisions. The capital and operating budgets were linked; historically, the capital budget comprised approximately 15% of the company’s EBITDA. The committee had limited discretion to expand or contract the budget, according to its view of the quality of the investment opportunities, competitive dynamics, and general industry conditions. Before being considered by the committee, projects were described, analyzed, and summarized in self-contained proposal documents prepared by each division. These contained business descriptions, at least five years of operating and cash flow forecasts, spending requirements by asset category, personnel requirements, calculations of standard investment metrics, and identification of key project risks and milestones. Financial Analyses Financial analysis began with operating forecasts developed with oversight from New Heritage operating managers. Revenue projections were derived from forecasts of future prices and volumes. Fixed and variable costs were estimated separately, by expense category. Forecasts of working capital requirements were likewise vetted by line managers, who paid particular attention to a project’s requirements for various types of inventory. Forecasts for fixed assets and related depreciation charges were developed in cooperation with analysts reporting to the controller. HARVARD BUSINESS PUBLISHING | BRIEFCASES Purchased for use on the MSc Business Valuation, at Imperial College London. Taught by James Sefton, from 21-Aug-2013 to 31-Dec-2013. Order ref F211857. Usage permitted only within these parameters otherwise contact info@thecasecentre.org $75–$150 price range, New Heritage produced a line of heirloom-quality dolls and accessories. These were designed to appeal to older girls and to convey a sense of cultural and family tradition among grandmothers, mothers, and daughters. The heirloom dolls had more elaborate accessories and personal histories. Finally, the company offered a line of high-end dolls based on fictional â€Å"celebrities,† each associated with a charitable cause and embracing more contemporary fashion trends. These dolls targeted girls in the so-called â€Å"tween† age range of 8–12 years, and also were priced from $75–$150. Like the heirloom dolls, celebrity dolls also came with more elaborate stories and accessories. 4212 | New Heritage Doll Company: Capital Budgeting New Heritage assigned discount rates to projects according to a subjective assessment of each project’s risk. High-, medium-, and low-risk categories for each division were associated with a corresponding discount rate set by the capital budgeting committee in consultation with the corporate treasurer. Assessments of each project’s risk were made at the division level, but subject to review by the capital committee. Factors considered in the assessment of a project’s risk included, for example, whether it required new consumer acceptance or new technology, high levels of fixed costs and hence high breakeven production volumes, the sensitivity of price or volume to macroeconomic recession, the anticipated degree of price competition, and so forth. In 2010, â€Å"medium†-risk projects in the production division received a discount rate of 8.4%. High- and low-risk projects were assessed at 9.0% and 7.7%, respectively. Projects that created value indefinitely, given continuing investment, were treated as going concerns with a perpetual life. That is, NPV calculations included a terminal value computed as the value of a perpetuity growing at a constant rate. However, to preserve an element of conservatism, the capital committee generally insisted on relatively low perpetual growth rates – lower than New Heritage’s historical growth and lower than near-term growth forecasts for a given division. Investment Opportunities in the Production Division Emily Harris was focused on two of the production division’s most attractive current proposals. The first involved expanding the successful Match My Doll Clothing Line to include matching allseason clothing for tween girls and their favorite dolls. The second involved a new initiative, the Design Your Own Doll line, which employed web-based doll-design software to let users â€Å"customize† a doll’s features to the customer’s specifications. Match My Doll Clothing Line Expansion The Match My Doll Clothing line originally consisted of a few sets of matching doll and child clothing and accessories for warm weather. It quickly became successful after the daughters of a few celebrities were spotted and photographed wearing items from the line, and girls’ magazines included some of the line in â€Å"what’s hot to wear† sections. Given recent publicity, Marcy McAdams, the brand manager responsible for the line, believed the timing was perfect to expand. Specifically, McAdams proposed to create an â€Å"All Seasons Collection† of apparel and gear covering all four seasons of the year. She expected the new offerings to be at least as profitable as the existing line, since its current popularity would make it possible to maintain premium prices. She also hoped to take advantage of off-peak discounts offered by some suppliers and contract manufacturers as they tried to smooth their capacity utilization. In the same fashion, McAdams argued the expansion would help reduce, or at least not exacerbate, the seasonality in New Heritage’s sales and earnings. BRIEFCASES | HARVARD BUSINESS PUBLISHING Purchased for use on the MSc Business Valuation, at Imperial College London. Taught by James Sefton, from 21-Aug-2013 to 31-Dec-2013. Order ref F211857. Usage permitted only within these parameters otherwise contact info@thecasecentre.org Educational material supplied by The Case Centre Copyright encoded A76HM-JUJ9K-PJMN9I Order reference F211857 Operating projections for a given project were used to develop cash flow forecasts that would underpin calculations of net present value (NPV), internal rates of return (IRR), payback period, and other investment metrics. Cash flow forecasts were intended to capture the incremental effect of a proposed project on the firm’s cash flow for each year within the forecast period. That is, each project’s cash flow forecasts excluded non-cash items, such as depreciation charges, and nonincremental items such as sunk costs (i.e., costs that would be incurred regardless of whether a given project was undertaken or not). The cash flow forecasts were computed on an after-corporate-tax basis, but excluded all financing charges. Some elements of the cash flow forecasts were prepared with assistance from treasury analysts, but most of the necessary adjustments were well understood by division staff. New Heritage Doll Company: Capital Budgeting | 4212 To exploit the current popularity of the original Match My Doll Clothing line, especially given the fickle nature of children’s fashion trends, McAdams believed the opportunity had to be exploited without delay. Her investment proposal contained relatively large outlays for R&D, market research, and marketing to maximize the probability of quick acceptance and longer-term success for the follow-on line. Upfront investment expenditures are summarized in Table 2. Table 2 Match My Doll Clothing Extension Outlays The R&D and marketing expenditures would be deductible for tax purposes at New Heritage’s 40% corporate tax rate. The property, plant and equipment was expected to have a useful life of 10 years; the associated depreciation charges, shown in Exhibit 1, were based on the modified accelerated cost recovery system (â€Å"MACRS†) allowed by the IRS. Working capital requirements, shown in Table 2 for 2010 and in Exhibit 1 for subsequent years were based largely on recent historical experience with the original Match My Doll Clothing line. Finally, given the proven success of Match My Doll Clothing, Harris believed the project entailed moderate risk—that is, about the same degree of risk as the production division’s existing business as a whole. Design Your Own Doll This initiative targeted existing New Heritage customers, many of whom owned several of the company’s heirloom dolls. The company’s research showed that, when asked what features (e.g., appearance, ethnicity, â€Å"life story,† etc.) New Heritage should give to future dolls, loyal customers’ responses had a high correlation with their own personal data. That is, girls wanted dolls like themselves. Further research suggested that many loyal customers would purchase yet another doll if they could customize the doll’s features to create a â€Å"one-of-a-kind† addition to a girl’s or family’s existing collection of dolls. It also promised to increase the girl’s pride in and identification with the doll, both because of their shared features and because of the girl’s participation in creating the doll. This in turn further cemented customer loyalty. The customization process would begin with a new section of New Heritage’s website, where proprietary design software enabled the customer to select physical attributes of the doll such as hair color, hair length & style, skin color, eye shape, eye color, and other facial features. The software could combine selected features and produce a photo-realistic image showing the finished doll with user-selected accessories. The customer could zoom in or out on the image and rotate it to see different aspects. The software made it easy to try out different combinations of features and accessories before making a purchase. Elizabeth Holtz, brand manager for heirloom dolls, was very excited about the project. She observed, â€Å"A girl’s relationship with her favorite doll is often partly mommy and partly big sister. Either way, having your doll look more like you is really powerful. And there’s excitement in the experience: exploring the website, naming the doll-to-be, selecting her first outfit†¦even the anticipation of waiting for the new doll to arrive. I really think this is big.† Holtz also believed that the dolls could command a premium price. â€Å"Customers will naturally expect to pay more [for a HARVARD BUSINESS PUBLISHING | BRIEFCASES Purchased for use on the MSc Business Valuation, at Imperial College London. Taught by James Sefton, from 21-Aug-2013 to 31-Dec-2013. Order ref F211857. Usage permitted only within these parameters otherwise contact info@thecasecentre.org Initial Expenditures ($ thousands) 4212 | New Heritage Doll Company: Capital Budgeting custom doll],† she said. Market research with focus groups revealed significant enthusiasm for the product concept and supported the notion of premium prices. The web-based software tools and order entry system required New Heritage to make significant modifications to its existing technology infrastructure, expand its webhosting capacity, and modify the terms of its third-party service agreements to ensure a higher level of service quality. The majority of the R&D expenditures shown below were related to software development, hardware upgrades, and web design. The development time involved, including product testing, was expected to be approximately 12 months. Initial outlays, some of which occurred in 2010 and some in 2011 As with Match My Doll Clothing, the required R&D and marketing costs would be tax deductible. Manufacturing equipment had to be ordered by the end of 2010 to be ready for production at the beginning of 2012. While New Heritage had the option to pay for custom equipment in quarterly installments, the firm could get a substantial discount by paying for the equipment up front, in 2010. Figures in Table 3 and Exhibit 2 reflect the discounted cost of the equipment. To support the forecasted level of sales, substantial investment in working capital (primarily work in process inventory of partially manufactured dolls) would be required beginning in 2011. And still more equipment would have to be purchased and installed no later than 2014. In years 2015 and following, investments in working capital and equipment would revert to patterns familiar from the production division’s traditional lines of dolls. To complete development work, Holtz planned to use some of the company’s existing IT staff. The majority of the work would take place during calendar 2011. The number of people and their fully loaded costs are shown Table 4. These costs were not included by Holtz in the initial outlays shown in Table 3 or in the forecasts presented in Exhibit 2. The development personnel Holtz needed were considered â€Å"corporate† resources and were almost certainly available to work on the project. Table 4 Design Your Own Doll Development Personnel, ($ 000s) Application Development Personnel Costs: Web Application Developers Database Manager Systems Integration Specialist Total Cost BRIEFCASES | HARVARD BUSINESS PUBLISHING Purchased for use on the MSc Business Valuation, at Imperial College London. Taught by James Sefton, from 21-Aug-2013 to 31-Dec-2013. Order ref F211857. Usage permitted only within these parameters otherwise contact info@thecasecentre.org However, even a limited degree of customization increased manufacturing complexity and expense. Further, because of the low production runs and volume, fixed costs on a per unit basis were expected to be relatively high. Consequently, the breakeven volume for the project was also expected to be high. New Heritage Doll Company: Capital Budgeting | 4212 Finally, Holtz needed to give Harris her assessment of the project’s riskiness. On the one hand, Design Your Own Doll had a relatively long payback period, introduced some untested elements into the manufacturing process, and depended on near-flawless operation of new customer-facing software and user interfaces. If the project stumbled for some reason, New Heritage risked damaging relationships with its best customers. On the other hand, the project had a relatively modest fixed cost ratio, and it played to the company’s key strength—creating a unique experience for its consumers. Educational material supplied by The Case Centre Copyright encoded A76HM-JUJ9K-PJMN9I Order reference F211857 Emily Harris still needed to complete her review and financial analysis of the two proposals. McAdams and Holtz were in frequent touch with Harris and both had offered to respond to any questions she might have about the proposals: the business case, the financial projections, the operating details, or anything else. Harris expected that she would indeed have some follow-up questions as she worked through her financial analyses. She also knew that her final recommendation might disappoint some executives within the division, who would scrutinize it closely. It had to be well-supported.

Stress of unmarried motherhood Essay Example | Topics and Well Written Essays - 1500 words

Stress of unmarried motherhood - Essay Example If stress is left untreated, this may lead to life altering health complications that may also affect the child, thus coping with the challenges of single-parenthood and social support are of core importance. To start with, it shall be emphasized that single mothers, in this study, refers to those women who were separated, divorced, widowed, or never been married living with at least one child (minor age). The number of single-parent families, majority of which is headed by women, grew substantially since the 1960’s as a result of increasing rates of divorce and separation (Avison, Aneshensel, Scheiman, and Wheaton 73). In the most recent census in the U.S., about 84% of 13.7 million single parents are single mothers (Grall 1; Wolf n. pag.); 45% are currently divorce or separated; 34.2% have never been married; 19% are married (usually remarried); and 1.7% are widowed (Wolf). Wolf added that 79% of single mothers are employed and those who work in full-time basis are much grea ter (71.7%) compared to part-time basis workers (18.4%). In relation to poverty, 27% of single mothers live in poverty and in terms of public assistance or support, 22% receive Medicaid, 23.5% receive food stamps, 12% receive public housing or rent subsidy, and 5% receive Temporary Assistance for Needy Families (Wolf n. pag.). In connection to stress, it is important to understand what stress is all about. According to Dr. Stoppler (1), stress, in general, is related to external (physical environment, job, relationships with others, and all situations, challenges, difficulties, and expectations occurring everyday) and internal (body’s ability to respond) factors. When a stressor comes in, our body’s rapid and automatic defense would be a â€Å"fight-or-flight--a reaction called the stress response (Smith, Segal, R., and Segal, J. n. pag.). The three components of the body involved in response to stress are: (1) the brain that immediately responds to release epinephrin e and norepinephrine, (2) the hypothalamus and pituitary gland transmitting signal to the adrenal cortex to release cortisol and other hormones, and (3) the many neural (nerve) circuits involved in the behavioral response (Stoppler 4). Though a certain level of stress can motivate an individual to perform well under pressure (Smith, et al n. pag.), however, a stress-out lifestyle is more likely an unhealthy one because it can affect the person’s eating habit that may result either to weight loss (due to lack of time to prepare healthy foods) or weight gain (to fill an emotional need and partly due to the effect of high level of cortisol during stress that stimulates fat, carbohydrate, and insulin) (Stoppler 1). Focusing on stress among single mothers, Scott (n. pag.) said that most mothers, generally, feel stress in the following areas: (1) time demands, (2) finances, (3) relationship demands, (4) protective instincts, (5) self doubt, and (6) time alone. A single mother carri es all stress in these areas with no male partner to share with, thus parenting is more burdensome to them compared to two-parent family. Studies consistently found out that single mothers have high levels of psychological distress and high rates of major depression than married mothers (Avison, et al 73). More specifically, separated or divorced mothers have higher rates of depression, dysthymia (a mood disorder),

Week 6 Team Part Essay Example | Topics and Well Written Essays - 500 words

Week 6 Team Part - Essay Example An alternative solution the company may pursue in order to increase its revenues is to expand internationally. The expansion can occur in different ways. The simplest solution that requires the least amount of resources is exporting. The main product the company sales, batteries, are a homogenous product which is needed by everyone around the world. The world’s population is 6.6 billion. The combined population of America and Germany is 393 million. This data means that Larson Inc. has only been able to penetrate 6% of the marketplace. The firm may experience some economic growth if the domestic economies of Germany and the United States improve. Batteries are needed to power all electrical devices. One of the largest industries in the world is the cellular phone industry. In 2010 there is an estimated 4.7 billion cellular phone users worldwide (Plunkett Research, 2010). These phones need batteries to be powered up. There are also thousands of other types of products that util ize batteries. The extra money the company generates during an expansion can be used to develop new products or services. A second economic option for Larson Inc. is to encounter a decrease in its revenues. When a country has negative growth domestic product for two consecutive quarters it enters into a recession. During a recession a business such as Larson may experience a decline in its overall sales numbers. A strategic approach utilized by managers during a recession is to implement cost cutting initiatives. Layoffs in personnel are a short term cost cutting solution that many companies use to decrease its expenses. Investing money in more efficient equipment can lower the cost of producing goods. Typically during bad economic times managers are hesitant to invest money in capital goods. Outsourcing contracts can help companies lower its cost per unit. Workers in countries like China earn less than a tenth of what American workers make. The third economic

Concideration of fraud in an audit Research Paper

Concideration of fraud in an audit - Research Paper Example FRAUD Fraud is a word used in broader concepts and approaches. It basically refers to any illegal action characterized by deceit and concealment which isn’t conducted under any violence, force or threat. The aim of every fraudulent activity is an undue advantage which could be institutional or personal. (Flostoiu.2012) Characteristics of Fraud: Fraud results in victim that loses a benefit because of the criminal’s fraud. It is represented by a series of illegal actions and irregularities which are all planned with the intention to deceive. Fraud is also referred to activities which involve concealment of information that was to be revealed by an obligation and intended omission of certain information or documents including misstatements and misrepresentation of information. Fraud also includes falsification of financial situations, corruption and theft. It is always important to distinguish between a fraud and error. The results of both error and fraud could be the same , but fraud is committed intentionally while error happens unintentionally. (Flostoiu.2012) Fraud Triangle Theory: A fraud triangle is a model which discloses the factors found in fraudsters at all levels of organization. This theory researched about the factors that force honest people to commit fraud. These factors could be summed as Pressure/Incentive, Opportunity and Rationalization that put an individual in a position to conduct fraud. (Dorminey, Scott, Kranacher & Riley. 2010) In a Fraud Triangle pressure refers to situations that put mental pressure/incentive on an individual which forces him to commit fraud. These situations could include excessive credit card debts, gambling debts, extended unemployment, family or peer pressures, unbearable expenditures and financial difficulties etc. For an auditor, pressure is difficult to identify in a fraudster as there is no personal interaction with him. (Dorminey, Scott, Kranacher & Riley. 2010) Opportunity as the word suggests, is a n instance where the fraudster finds a loophole in the controls which prevent fraud. An employee usually finds a chance where he can commit fraud without being detected. This opportunity for an employee can arise from weak internal controls and inability of frauds being detected, lack of training, weak ethical culture where honesty in doing business isn’t considered a priority and lack of supervision etc. Most opportunities arising situations for fraud include lack of internal controls like segregation of duties not being implemented properly. (Dorminey, Scott, Kranacher & Riley. 2010) Rationalization refers to that state of mind where the fraudster convinces himself that whatever fraud he has committed was either not wrong or even it was wrong it an be corrected later on by returning the money or compensating for it. Another state of rationalization is found when a fraudster convinces himself that he deserves the stolen money. The reason for this rationalization could be the unfair treatment in the organization like a recent promotion or increment not being offered which forces him to believe that has been victimized. (Kassem, Rasha, & Higson, Andrew. 2012) Recent researchers have extended the Fraud Triangle and added a fourth factor to the triangle making it as a diamond. This factor is the capability of the fraudster to conduct fraud. Capabilities include the traits of the fraudster i.e. in presence of the three factors of fraud

Oil Coursework Example | Topics and Well Written Essays - 500 words

Oil - Coursework Example The second step of petroleum formation is known as the Catagenesis. In this step the kerogen formed in the first step is kerogen is exposed to increasing temperatures and pressures, and is broken down thermally to form hydrocarbons (petroleum) (White, 2006). It is important note that even though both petroleum and coal are fossil fuels and are nonrenewable, the raw materials and their formation processes are quite different (White, 2006). While petroleum is formed from algae and zooplanktons, coal is formed from higher terrestrial plants (these plants are rich in lignin and cellulose) (White, 2006). Petroleum is normally found within the reservoir. For a reservoir to hold recoverable oil it must be porous and permeable, while at the same the reservoir must have seal or trap to prevent the accumulated oil from escaping (White, 2006). During extraction a well is normally drilled through the reservoir. Oil the flows from the reservoir to the drilled well from where it flows to surface under the influence of natural underground pressure. When the pressure is so low that the oil cannot flow to surface or the oil so thick that it cannot flow, natural gas or hot water may be pumped into the well to enhance flow (White, 2006). Extraction of oil is normally associated with several cases of environmental degradation such as oil spills, and waste chemical run-offs oil producing companies among others (Moss, 2010). These cases of environmental degradation as a result of oil production have reported in Nigeria, Azerbaijan, Kazakhstan, Columbia and Ecuador among others (Moss, 2010). For example, oil extraction companies have brought down trees in the rain forest of Ecuador (Moss, 2010). It is estimated that these trees are being brought down at a rate of about 340,000 hectares per year (Moss, 2010). Energy is mainly produced from petroleum through combustion. Oil may combusted to heat

Community 2 Essay Example | Topics and Well Written Essays - 750 words

Community 2 - Essay Example It is important to acknowledge that resources are always. Otherwise, the available resources can be used to produce good services when used properly. The hospital under study has a number of critical issues. The approach given towards realizing solutions is important. The death of Mr. B could be controlled if the hospital could implement relevant policies. It is necessary to appreciate the existence of the hospital in the rural area. Accessibility to the nearest health center has been a challenge to many communities. The next issue is whether the rural hospitals have enough resources to handle tasks. Rural hospitals act as supplements for well established hospitals. For instance, the unit can only accommodate 60 beds. It only handles emergencies which should then be referred to big hospitals (Holzemer, 2012). Embracing quality leadership skills is helping in ensuring that the hospital operates successfully in order to avoid such as Mr. B’s. Despite the fact that the hospital is in a rural area, it could handle if proper it took proper measures into account. The hospital lacked adequate mechanism to diagnose Mr. B’s problem. It either failed to give him attention at first or was not responsible to handle him. Mr. B complained of severe pain to his leg. The initial results could not justify his feelings. The hospital did not give the patent a proper response to the pains that he was claiming about (Holzemer, 2012). Hospitals and emergency units would use the right mechanisms when responding to issues. The hospital culture can be blamed for worsening of the patient’s situation at the facility. Leadership quality functions to implement policies that enable an organization to produce efficient services. The management needs to apply the right skills in ensuring that the hospital meets the needs of the community. The case reveals that some problems are caused by patents. People should be in the forefront of caring for their lives. It is upon a

English 2 Essay Example | Topics and Well Written Essays - 1000 words

English 2 - Essay Example The main difference between these two terms is that sympathy calls for people to merely look at a situation from the other’s point of view, while empathy requires a temporary detachment from the self, in order to truly experience what the other side is going through. To truly be empathetic, you will you will have to be an active participant in the other culture, as this will allow you to truly understand the events that have occurred. You do not have to change who you are and completely detach yourself from your own culture in order to achieve this, but must rather have the ability to truly involve yourself in the other culture and see the world from their perspective. Accepting that different cultures lead to people being very different themselves is an important part of this understand, as we have always been taught that all people were created equal. There is a difference, however, between equality and sameness, which must be understood in order for cultures to co-exist. Your anger is completely understood, especially if Fannie Taylor’s story is accurate, but you must look at this situation from the perspective of the people of Rosewood, if you truly want to work through your differences. You must begin by realizing that whites and blacks do have different cultures, although neither culture is superior or inferior. Despite these differences, however, neither culture believes that Fannie Taylor should have been assaulted, as this would have been a particularly heinous activity. Most people on both sides of this conflict would agree that this lone event was not responsible for the racial tension, but rather than this tension had been building for years. Therefore, we must get to the bottom of things of why this tension exists and hopefully prevent these things from happening in the future. You must realize that the black way of doing things is not wrong and put yourself in their situation. Most of these families did not even

Scientific method Essay Example for Free

Scientific method Essay 1. Epistemology: The theory of knowledge in sociology it is used to refer to the procedures by which sociological knowledge is acquired. The theory of knowledge especially with regard to its methods validity and scope and the dis? nc? on between jus ed belief and opinion. 2. How sociologists conduct their study Interpre? vist Posi? vist Sociologists need to use di%erent ways of ?nding out about the world Seeks to apply the same methods that are used by the natural sciences : RESEARCH. BASED ON LOGIC AND METHOD The study of the ways in which people understand and interpret the world in which they live Use theory to generate hypotheses Interpre? vists wish to understand human behaviour by reconstruc? ng the meanings that people have associated with social situa? ons in which they have found themselves and with their own ac? ons Posi? vists seek to explain human behaviour by reference to social forces ac? ng upon people Interpre? Vist Approaches Posi? vist Approaches  important to think about di%erences in suicidal behaviour between di%erent groups of men He wanted to demonstrate how even this most individual of acts is shaped by social forces the need to research suicide sociologically, and that we need to collect qualita? ve as well as quan? ta? ve data on this topic. Posi? vism: Can deal only with observable things and that phenomena in any form have to be studied in a scien c manner. It does not take in account of the individual’s interpreta? on of the situa? on.

Architecture As My Major Subject Essay Example for Free

Architecture As My Major Subject Essay I would like to take up Architecture as my major. I find Architecture interesting because it enables me to use my individual creative taste to create structures that other people will also love, and possibly admire. My interest in Architecture first developed during my sophomore year. During that year, I was able to speak to architects on field day. They shared with me their experiences and, in the process, I found myself sharing their aspirations and visions of enhancing and using my artistic capabilities in creating a beautiful community and environment and providing a better quality of life through Architecture. This experience opened my eyes to the possibility of obtaining a new language that can transcend cultures, people and places, and which I can use to express myself spiritually, emotionally and creatively. That language is the language of designs. Therefore, I decided to pursue the field because I believe that the best career path a person can take is that which he loves and enjoys.   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   I have been exposed to several activities involving architecture. I have volunteered as a teacher assistant for Architecture Graphics I. I also volunteered for Habitat for Humanity and became a member of an Architecture organization in my school. Lastly, I was employed in Design Perspectives, an interior design company, for one year. These activities exposed me to various aspects of architectural work and helped me acquire some needed skills. For example, through teaching, I was able to review my previously-acquired skills and test the limits of my knowledge. Habitat for Humanity gave me practical experiences in construction and exposed me to the humanitarian side of my chosen career. Working in an interior design company exposed me to the people-side of Architecture and taught me how to discover the client’s needs and to match our designs with these needs. All in all, these experiences helped me gain a basic grounding in architecture and a deeper respect for its art. Being an architect entails a big responsibility. I have begun to develop my own set of values and have identified the issues that I find most important. Most importantly, I have found a path in which I know I will gain not only money and success, but also fulfillment and satisfaction.

Development Of The Mbo Concept Business Essay

Development Of The Mbo Concept Business Essay Management by Objectives has been one of the most successful approaches to management to date. The fact that MBO has survived for about twenty years indicates that it is more than just a fashionable technique. What is often overlooked, however, is that MBO has changed considerably over the years. There are still some who think of MBO as an appraisal tool. But, if this narrow, limited view of MBO is taken, then MBO would indeed have serious limitations. On the other hand, if MBO becomes a way of managing, many of the undesirable consequences encountered in appraisal can be avoided. Development of the MBO Concept The term Management by Objectives was introduced and popularized by Peter Drucker, who stated that, Objectives are needed in every area where performance and results directly and vitally affect the survival and prosperity of the business. In addition, he emphasized the importance of participative goal setting, selfcontrol, and self-evaluation. But Druckers idea of MBO was not adopted in its entirety, and MBO was not practiced as a way of managing. Rather, selected aspects were taken and applied to performance appraisal. The Appraisal Approach. McGregor called attention to the shortcomings of conventional appraisal programs, which focused mainly on personality traits. The manager, mistrusting the validity of the appraisal instrument, resisted because he did not like to judge other human beings like physical objects. Consequently, McGregor suggested anew appraisal format, utilizing Druckers MBO concepts. In this approach, the subordinate sets his short-term performance goals for himself. These goals are then discussed further with his superior. Later, the individuals performance is evaluated against these goals, but it is primarily self-appraisal. The MBO approach to appraisal was certainly a step in the right direction. However, it dealt with only a small (although important) part of the managerial job. Integrating Objectives. In the middle 1960s, behavioral scientists became interested in the MBO philosophy. They saw MBO as a way of integrating individual and organizational objectives, in which the individual becomes an active participant in the managerial process. Moreover, the underlying premise is not that top management knows best, but rather, that individuals at all levels are capable of contributing to the success of the organization. Consequently, participation is a key aspect of this orientation. Another characteristic of this MBO approach is the concern not only for organizational objectives, but also personal development objectives. It recognizes that learning does not stop at the time a diploma or degree is earned. Learning is a continuing process. Therefore, developmental and growth objectives are now an important part of the MBO process. Another facet that should be mentioned here is that people in organizations are better educated than ever before. Consequently, they do not want to accept orders blindly; they demand a part of the action; they want to be involved; they want more control over their job and their life; and they also want to know where the company is going, so that they can contribute to the aims of the organization. MBO, which stresses participation, was found to be a means to satisfy these needs. It was recognized that people want to do a good job and that the needs of the organization and the individual are not necessarily incongruent, and that they can be integrated. Therefore, both the individual and the organization can benefit from this approach to management. The Long-Term View. Although the new emphasis on the needs of individuals created a more favourable environment for managing, there were still some problems. One was that the focus was still primarily on shortterm, one-year objectives. Unfortunately, this often resulted in undesirable consequences. For example, individuals, focusing on the one-year cycle, may neglect important decisions necessary for the long-term health of the organization. This points to the need to integrate long range and strategic plans with medium and short-range objectives. The implication of the new orientation had a greater impact than might appear on the surface. Previously,MBO programs were primarily implemented by the personnel departments. It was not unusual to find the top management attitude that MBO is valuable, but only for middle and lower managers. The new orientation and the shift to a more comprehensive approach to MBO (relating it to long-range and strategic plans) demands the attention and invo lvement of top management. Their commitment has to go beyond the issuance of a policy statement endorsing MBO for the company. Instead, top executives must become active participants in the MBO process. Consequently, MBO welds together not only short-term goals with long-term aims, it also integrates the efforts of managers at all levels of the organization. . Management by Objectives (MBO) Method The Management by Objectives (MBO) method is a process in which managers and employees jointly set objectives for the employees, periodically evaluate performance, and reward according to the results. Although it is a three-step process, no standard form is used with MBO, so it is a method. MBO is also referred to as work planning and review, goals management, goals and controls, and management by results. Why and when do we use the MBO method? The MBO method is one of the best methods of developing employees. Like critical incidents, employees get ongoing feedback on how they are doing, usually at scheduled interval meetings. We can use the MBO method successfully with our employees if we commit to the process and truly involve employees rather than trying to make them believe that our objectives are theirs-accurate measures. On an organization-wide basis, MBO is not too commonly used as the sole assessment method. It is more commonly used based on the evaluative assessment during the development part of the performance appraisal. One difficult part of MBO is that in many situations, most, if not all, employees will have different goals, making MBO more difficult and time-consuming than using a standard assessment form. How do we use the MBO method? MBO is a three-step process: Step 1. Set individual objectives and plans. The manager sets objectives jointly with each individual employee.26 The objectives are the heart of the MBO process and should be accurate measures of performance results. To be accurate, objectives should be SMART.27 They need to be Specific, Measurable, Attainable, Relevant, and Time-based. Being specific, measurable, and time-based is fairly easy to determine in a written goal, but being attainable and relevant is more difficult. So we developed a model based on the work of Max E. Douglas with two examples in Model 8-1 that we can use when setting objectives for ourselves or with others. Step 2. Give feedback and evaluate performance. Communication is the key factor in determining MBOs success or failure, and employees should continually critique their own performance.28 Thus, the manager and employee must communicate often to review progress.29 The frequency of evaluations depends on the individual and the job performed. However, most managers do not conduct enough review sessions. Step 3. Reward according to performance. Employees performance should be measured against their objectives. Employees who meet their objectives should be rewarded through recognition, praise, pay raises, promotions, and so on.30 Employees who do not meet their goals, so long as the reason is not out of their control, usually have rewards withheld and even punishment when necessary. Advantages: The MBO approach overcomes some of the problems that arise as a result of assuming that the employee traits needed for job success can be reliably identified and measured. Instead of assuming traits, the MBO method concentrates on actual outcomes. If the employee meets or exceeds the set objectives, then he or she has demonstrated an acceptable level of job performance. Employees are judged according to real outcomes, and not on their potential for success, or on someones subjective opinion of their abilities. The guiding principle of the MBO approach is that direct results can be observed, whereas the traits and attributes of employees (which may or may not contribute to performance) must be guessed at or inferred. The MBO method recognizes the fact that it is difficult to neatly dissect all the complex and varied elements that go to make up employee performance. MBO advocates claim that the performance of employees cannot be broken up into so many constituent parts as one might take apart an engine to study it. But put all the parts together and the performance may be directly observed and measured. Disadvantages MBO methods of performance appraisal can give employees a satisfying sense of autonomy and achievement. But on the downside, they can lead to unrealistic expectations about what can and cannot be reasonably accomplished. Supervisors and subordinates must have very good reality checking skills to use MBO appraisal methods. They will need these skills during the initial stage of objective setting, and for the purposes of self-auditing and self-monitoring. Unfortunately, research studies have shown repeatedly that human beings tend to lack the skills needed to do their own reality checking. Nor are these skills easily conveyed by training. Reality itself is an intensely personal experience, prone to all forms of perceptual bias. One of the strengths of the MBO method is the clarity of purpose that flows from a set of well-articulated objectives. But this can be a source of weakness also. It has become very apparent that the modern organization must be flexible to survive. Objectives, by their very nature, tend to impose a certain rigidity. MBO PROCESS This type of managing hasnt been around forever: Its an approach called Management by Objectives; a system that seeks to align employees goals with the goals of the organization. This ensures that everyone is clear about what they should be doing, and how that is beneficial to the whole organization. Its quite easy to see why this type of managing makes sense when the parts work in unison the whole works smoothly too. And by focusing on what youre trying to achieve, you can quickly discriminate between tasks that must be completed, and those that are just a waste of valuable time. http://www.mindtools.com/media/MBO.jpg These steps are explained below: 1. Set or Review Organizational Objectives MBO starts with clearly defined strategic organizational objectives (see our article on Mission and Vision Statements for more on this.) If the organization isnt clear where its going, no one working there will be either. 2. Cascading Objectives Down to Employees To support the mission, the organization needs to set clear goals and objectives, which then need to cascade down from one organizational level to the next until they reach the everyone. To make MBO goal and objective setting more effective, Drucker used the SMART acronym to set goals that were attainable and to which people felt accountable. He said that goals and objectives must be: Specific Measurable Agreed (relating to the participative management principle) Realistic Time related Notice the A in SMART is agreed. This is sometimes referred to as achievable but, with MBO, agreement about the goals is a critical element: Its not enough for the goals and objectives to be set at the top and then handed down. They must flow, or trickle, down through various stages of agreement. The only goal that is going to be met is one that is agreed on. How much easier is to get buy in when the person responsible for achieving the goal had a hand in developing it? 3. Encourage Participation in Goal Setting Everyone needs to understand how their personal goals fit with the objectives of the organization. This is best done when goals and objectives at each level are shared and discussed, so that everyone understands why things are being done, and then sets their own goals to align with these. This increases peoples ownership of their objectives. Rather than blindly following orders, managers, supervisors, and employees in an MBO system know what needs to be done and thus dont need to be ordered around. By pushing decision-making and responsibility down through the organization, you motivate people to solve the problems they face intelligently and give them the information they need to adapt flexibly to changing circumstances.Through a participative process, every person in the organization will set his or her own goals, which support the overall objectives of the team, which support the objectives of the department, which support the objectives of the business unit, and which support the objectives of the organization. 4. Monitor Progress Because the goals and objectives are SMART, they are measurable. They dont measure themselves though, so you have to create a monitoring system that signals when things are off track. This monitoring system has to be timely enough so that issues can be dealt with before they threaten goal achievement. With the cascade effect, no goal is set in isolation, so not meeting targets in one area will affect targets everywhere. On the other hand, it is essential that you ensure that the goals are not driving adverse behaviour because they have not been designed correctly. For instance, a call centre goal of finishing all calls within seven minutes might be useful in encouraging the staff to handle each call briskly, and not spend unnecessary time chatting. However, it might be that customers calls were becoming more complex, perhaps because of a faulty new product, and call centre operators were terminating the call after 6 minutes 59 seconds in order to meet their target, leaving customers to call back, frustrated. In this situation, the monitoring process should pick up the shift in the goal environment and change the goal appropriately.Set up a specific plan for monitoring goal performance (once a year, combined with a performance review is not sufficient!) Badly-implemented MBO tends to stress the goal setting without the goal monitoring. Here is where you take control of performance and demand accountability. Think about all the goals you have set and didnt achieve. Having good intentions isnt enough, you need a clear path marked by accountability checkpoints. Each goal should have mini-goals and a method for keeping on top of each one. 5. Evaluate and Reward Performance MBO is designed to improve performance at all levels of the organization. To ensure this happens, you need to put a comprehensive evaluation system in place. As goals have been defined in a specific, measurable and time-based way, the evaluation aspect of MBO is relatively straightforward. Employees are evaluated on their performance with respect to goal achievement (allowing appropriately for changes in the environment.) All that is left to do is to tie goal achievement to reward, and perhaps compensation, and provide the appropriate feedback. Employees should be given feedback on their own goals as well as the organizations goals. Make sure you remember the participative principle: When you present organization-wide results you have another opportunity to link individual groups performances to corporate performance. Ultimately this is what MBO is all about and why, when done right, it can spur organization-wide performance and productivity. Management by objectives is not a technique of performance appraisal, but it denotes a systematic process of performance appraisal MBO as an approach which uses objectives as a focal point to improve managerial performance and managerial effectiveness, both at the individual and at the organisational level. These objectives serve to guide, direct, review and measure performance. However, MBO should not be thought of as merely a tool for performance appraisal. It is a far more comprehensive mechanism and provides a framework for organisational and managerial decisions In the MBO approach while the objectives provide the focal point, the emphasis is on improving the performance and providing better results. This is because MBO is concerned with achieving the objectives as well as the process by which they are achieved. The objectives will necessarily vary with the managerial level at which they are set. Objectives at the level of the managing director will be different from those of a branch manager or the production manager. However, all these objectives are derived from the organisations overall objectives and i n turn are linked to the corporate plan. The fact that MBO allows for distant, intangible organisational objectives to be converted into achievable, personalised objectives (for each level of management ) is the reason for its success and popularity. The key concepts in MBO are : à ¢Ã¢â€š ¬Ã‚ ¢ emphasis on results rather than activities, à ¢Ã¢â€š ¬Ã‚ ¢ objectives for specific managerial positions, à ¢Ã¢â€š ¬Ã‚ ¢ participatory or joint objective setting, à ¢Ã¢â€š ¬Ã‚ ¢ identification of key result areas, and à ¢Ã¢â€š ¬Ã‚ ¢ establishment of periodic review system.

Mothers :: essays research papers

Mothers make better parents then fathers Ladies and gentlemen the subject under discussion today is that mothers make better parents then fathers. I firmly counter the motion. Honorable judges I would like to point out that my identity is by my father and even this gentlemen sitting here has his last name after his father’s. for that matter nobody here is recognized by their mother;s name. It is our fathers who become a source of distinction for us in this world. It is only after their name is added to ours that we can make a footing in society. This notion even becomes more important in male dominated societies like India, Pakistan and China etc. the father’s name also acts as a shield for girls in particular who are given no respect otherwise in such societies. Furthermore, what does a child need to grow up? , food , clothing, shelter, education and protection. Therefore the parent who is able to provide these bare necessities will be considered as the better parent. In most of the families the father is the one who works and provides a source of income for the family. indeed the mother’s emotional involvment with the child is imperative in his upbringing , but we need to be REALISTIC HERE. For we know that love can not provide a meal twice a day. sharing secrets will by no means provide a substitute for what can be learnt at school. yes care is important but if there is no house to take care off then how will the mother keep her children cosy in the winters. Thus the father once again comes in the picture as the hero. Moreover, I being a boy myself feel that they are certain matters that I cannot handle without my father. For example with issues relating to puberty, we can discuss things openly without any hesitation. also my mother will have no interst in flying kites with me or playing cricket. It is my father whom I can count on for such activities. If I have a fight with someone I know my father with his strong muscular body can come to my rescue. Inaddition to this The command of the father makes a stronger impact on the child as compared to that of the mother. They are mentally stronger unlike mothers who are likely to yield to emotional pressure and this may result in them agreeing to demands of the child that should not be fulfilled under normal circumstances.

Marketing the Target Audience :: Clothing Retail Advertising Advertisements Essays

Marketing the Target Audience It was another day shopping for clothes, nothing new, in fact I thought I was going to get something here and there, look else where and go home. As I was walking through a mall, I stumbled upon a store that I thought looked cool and casual. I thought to myself anything that was interesting enough to catch my eyes, had to be investigated thoroughly. As soon, as I walked in I new that I could easily begin to shop at the store for certain things I needed. Buckle is a clothing store that shares its store by selling Lucky Brand clothing. Now many people may disagree on the prices that are set on the clothing, however, in a society where being cool and individualism is valued, Buckle is the place to go. Interested in wanting to see what more the clothing line had to offer, I visited the Buckle website, noticing that everything seems to fit in place and markets what it is supposed to very well. The clothing line is for young men and women who want a change from their old sho pping outlets to a more exciting, fun, cool and casual store. In the next pages we’ll explore what Buckle and Lucky Brand have in store for today’s youth and why it is marketed well. Buckle and Lucky Brand are the product’s manufacturer and distributor. Young, middle class, men and women who are cool and spontaneous seems to be the main stream of consumers for the brands. The website is mainly focused on traditional American patriotism for the modern youth. The website, clothes and stores generally emphasize that in order for one to be cool, one must buy their merchandise. Luck Brand Dungarees are a perfect example of claiming to dominate the world of quality jeans. The word â€Å"dungaree† means a pair of sturdy, durable, twill-weave of cotton fabric made into jeans. Written on the dungarees (and on the website) are the Lucky Brand slogans â€Å"Americas Favorite† and â€Å"Wear us, be lucky†. I bought two pair of jeans recently, on the inseam of the zippers is the phrase â€Å"Lucky You† and I also found a strip of paper that once again notes that if the customer wears the jeans, he/she will be lucky.