Welcome, You’ve Got a Brave New World :: Brave New World

Welcome, You’ve Got a Brave New World  â  â â â â â â â â â â  â â â â â â â â â â The undertaking of foreseeing what's to come is troublesome, best case scenario, yet Huxley’s expectations of things to come have demonstrated to be frightfully exact in a few regions. Huge numbers of Huxley’s expectations are being acknowledged today, have just been acknowledged or will be acknowledged in a couple of brief years. These particular forecasts, which are firmly identified with today are our sexual practices, a fixation on youth and magnificence, the negligible job of guardians and the act of religion.â â â In Aldous Huxley’s Brave New World individuals treat sex as a type of diversion as opposed to an outflow of affection between a couple.â Most types of amusement in Brave New World in some way or another identify with sex.â For instance the feelies are explicit films with a further developed plot line and the colossal reward of encountering indistinguishable things from the on-screen characters on the screen.â The administration supports sex and indiscrimination among its residents, if an individual isn't unbridled they are viewed as untouchables. Sex in Brave New World is definitely not a private issue and is straightforwardly practiced.â To guarantee that sex’s object is for diversion the administration makes just 30% of the female populace fruitful. This guarantees the populace won't see sex as a type of multiplication in light of the fact that the dominant part are not equipped for sexual generation. The more accomplices an individual has the more mainstream the individual is.â An individual is debilitated from having a drawn out relationship with one person.â â If they have a drawn out relationship their dedication to the legislature and Ford is being referred to, as confirm in the accompanying selection: â€Å"And you know how firmly the DHC articles to anything extraordinary or long and drawn out.â Four months of Henry Foster without having another man - why, he’d be enraged on the off chance that he knew†(page #) One night-stands are normal and anticipated. Sex is talked about straightforwardly in Brave New World. It isn't viewed as messy, despicable or something to be examined behind shut doors.â From a youthful age kids find out about sex and contraceptives.â Children are compelled to utilize contraceptives each time they have intercourse. They are urged to take part in sex play from a youthful age.â Those who don't wish to take an interest are taken to an analyst for an assessment. Religion in Brave New World is additionally connected to sex.

Personality Disorders

Thoroughly analyze Types of Personality Disorders Written Assignment 5: Compare and Contrast Types of Personality Disorders and Identifying the Three Clusters into Which Most Personality Disorders are Grouped By: Keturah Albright Abnormal Psychology HDV-284074-01X-10FA2 Professor/Instructor: Jonathan Gibralter Compare and Contrast Types of Personality Disorders Personality issue is characterized as, progressive improvement of rigid and misshaped character and standards of conduct that bring about industriously maladaptive methods of seeing, contemplating, and identifying with the world. p. 431Butcher, James N. ) It is critical to comprehend the importance of character issue, so as to appropriately diagnosing an individual. Society will in general spot this mark on people who they feel show attributes taking after a â€Å"personality disorder’. There are three bunches in which character issue are set in. Group A: Consists of jumpy, schizoid, and schizotypal character issue. In dividuals with these scatters frequently appear to be odd or flighty, with uncommon conduct running from doubt and dubious to social detachment.Cluster B: Includes dramatic, narcissistic, solitary, and marginal character issue. People with these clutters share a propensity to be sensational, passionate, and unpredictable. Bunch C: Includes avoidant, ward, and over the top impulsive character issue. In Contrast to the next two groups, individuals with these scatters regularly show nervousness and bravery. (p 342, Butcher, James N. ) There are a few manners by which these three groups of character issue can be compared.All three bunches have character issue that would have the individual to concentrate on the requirements of themselves and nobody else, their necessities start things out and for most and they may feel legitimized by their activities. A large portion of these people are said to experience the ill effects of, â€Å"chronic relational troubles and issues with one’ s personality or feeling of self. †(p. 341, Butcher, James N. )Every one of the three bunches of character issue will in general have people who do not have the capacity to work regularly in the public arena on a reliable basis.All three groups intellectually have an incredible misguided feeling of reality that makes them act in a guarded/defensive way. Just as the majority of the bunches have suggestive imprudent conduct. Normally every one of the three bunches can be treated with some kind of treatment. There are additionally differentiating conduct that characterizes the various groups. Bunch A: Feels just as others are abusing them or exploiting them, while Cluster B: realize physical damage to others with no remorse.Cluster C: Has a requirement for others to play a lead job in there life for significant things, while Cluster B: Seeks to misuse others. Additionally, Cluster A: Has odd accepts and otherworldly reasoning that they take trust in, and Cluster B: Has a dread of being disregarded to battle for themselves. In all there are things that can be investigated with Clusters: A, B, and C, however the primary concern to comprehend is that every one of them are genuine character issue that with the best possible direction can be made do with some kind of treatment (and relying upon the seriousness, prescription as well).Personality issue if not appropriately analyzed could make extraordinary mischief the person just as the general public in which they live. Reference Butcher, James N. , Mineka, Susan and Hooley, Jill M. (2010). Strange Psychology. Boston, MA: Allyn and Bacon Abnormal Psychology, DVD 105, CDL Course 284074 http://emedicine. medscape. com/article/294307 [pic][pic][pic]

8 Effective Tools for Common Meeting Management Tasks - Focus

8 Effective Tools for Common Meeting Management Tasks - Focus We’ve all been there. You turn up to a meeting and the table is full, but an eerie silence ensues. Everyone’s waiting for someone else to kick things off. Without a clear facilitator to go through the necessary meeting management steps,  meetings like these are doomed. To make your meetings productive, there are a number of essential meeting management tasks each facilitator should go through. How these tasks are managed can make or break a meeting. Fortunately, there are a bunch of great online meeting management tools to assist. In this article, we’ll walk you through the 5 common meeting management tasks that should be covered for a productive meeting and recommend 8 effective meeting management tools to help you complete these tasks. Common Meeting Management Tasks and the  Meeting Management Tools to Assist The premise of a productive meeting is to effectively come to a solution and decide upon the onward action needed to achieve that solution. Here are the five tasks that most meetings will need to cover in order to reach this aim, and a selection of meeting management tools to help you on your way: 1. Decide Whether the Meeting Is Truly Necessary As shared in the Harvard Business Review: “A great many important matters are quite satisfactorily conducted by a single individual who consults nobody. A great many more are resolved by a letter, a memo, a phone call, or a simple conversation between two people. Sometimes five minutes spent with six people separately is more effective and productive than a half-hour meeting with them all together.” We’ve all attended meetings that should have never been held, so to prevent this, the first task is to decipher whether the meeting is necessary and useful. This involves establishing whether there’s a practical alternative, and if not, who should be invited for providing real value and decision-making authority to the meeting. To help with this, first try using a product that could reach the same collaborative outcome, without such a significant draw on resources. Here are two of our favorites: Slack As argued in HBR, many discussions can be answered far more quickly via a brief one-on-one discussion or via email, without needing to get everyone together in person. What’s even faster than email is if you can solve the discussion via an internal communication tool, like Slack. Already trusted by millions of people around the globe for collaborative working, Slack might just be your answer to unnecessary meetings. Microsoft Teams In a similar vein, Microsoft Teams is the chat-based workspace from Microsoft. As part of Office 365, Microsoft Teams was created with the needs of modern teams in mind, enabling teams to work on documents and plans from directly inside the app, via team and private chats. With the ability to turn plans into action via the MeisterTask Tab, teams can host productive co-working sessions from within the app, removing the need for in-person meetings. 2. Get Everyone Together, On Time The next task is to ensure that everyone is able to join the meeting on time. Whether you’re organizing a meeting in-person or online, you need to ensure that everyone is aware of the time and have instructions on how to attend. This begins with a thorough meeting agenda, including the time, time zone, date and instructions to join, so either the physical location or how to join online, e.g. via a link to join the call. This agenda should be sent out alongside a calendar invite with plenty of time before the meeting, to ensure attendees are available and have sufficient time to prepare. Google Meet To get all attendees together, try using Meet â€" the online meeting software from Google.   Meet provides real-time meetings, available via the browser, and enables attendees to share audio and video, as well as share screens and presentations via their ‘Present your screen’ feature. Through generating a shareable link to join the call, attendees can join the call in seconds. Jitsi Meet Jitsi Meet provides secure, flexible and completely free video conferencing. There’s no need to sign up, you can simply generate a unique call link, named whatever you like, to share with meeting attendees, meaning everyone can join at a click of the link, with no need to sign in. Jitsi Meet is fully encrypted, 100% open source and free all day, every day, with no account needed. 3. Facilitate the Meeting to Cover its Aims Within the Allocated Time Next, someone needs to effectively facilitate the meeting. This requires one or more attendees to take ownership over ensuring that the meeting will cover all agenda items within the designated time period. Meeting facilitation might also mean managing attendees to some extent, ensuring all attendees stick to the meeting ground rules and that all attendees get a chance to express their opinion, without having the session run by just a small handful of ‘meeting tyrants’. Google Drive To ensure all attendees are sufficiently prepared for the meeting, share all the necessary documents in advance via Google Drive. Hosted via secure cloud storage, files stored on Google Drive can be accessed from anywhere with a secure internet connection â€" perfect for attendees who’d like to review the files on route to the meeting. Toggl To ensure everything runs to schedule, a time tracking tool can help hugely. Toggl is a time tracking product featuring a simple online timer and a powerful timesheet calculator.   Available via the desktop, as well as via iOS and Android apps, Toggl offers a free plan and a number of paid plans. 4. Take Clear Meeting Notes, Ready to Share Another important task is for one attendee to take clear, accountable meeting notes, throughout the session. This involves noting key decisions made and ensuring that all actionable items are assigned to the correct person. Depending on your workflow this could also involve turning those actionable items into assigned tasks within your team’s task management tool. After the meeting, these meeting notes should be shared with all attendees, via email. It’s important that the key decisions and a list of tasks, including who is accountable for what, are all included. MindMeister Used by over 9 million people globally, MindMeister is the leading online mind mapping product, specifically designed for collaborative teamwork. Available via the desktop and on mobile apps for iOS and Android, users can try out MindMeister for free, with a Basic plan limited to 3 free mind maps and a selection of paid plans available, too. With MindMeister, teams can create collaborative meeting agendas to share online in advance, via email or shareable link. Then, during the meeting, attendees can open the mind map and add meeting notes and ideas in real-time. Plus, with all plans displayed in a mind map form, concepts and plans are easier to understand and more visually appealing. Following the meeting, the map remains accessible for all participants so they can refer back to it as needed and potentially add comments or information to it later on. Tip: You can use MindMeister right inside Microsoft Teams to get the combined power of mind mapping plus live chatting! 5. Delegate Outstanding Tasks and Ensure Task Accountability As mentioned previously, it’s vital that all decisions made during the meeting are followed up with actionable, assigned tasks. Therefore, if there was no one who raised their hand to take on a task, it is down to the team manager or meeting facilitator to delegate all outstanding tasks. Note: Effective task delegation requires you to sufficiently prepare the employee who is being delegated to. Read our guide on effective delegation to learn more. MeisterTask Finally, it’s vital to ensure decisions are turned into action, so this is where a collaborative task management product will come into action. Integrating directly with online meeting tool, MindMeister, MeisterTask is an agile task management solution, designed to make teamwork more productive. Via the MindMeister integration, tasks decided during the meeting can be turned into assigned tasks, without even leaving the collaborative mind map. From there, tasks can be embellished, for example by adding task due dates, checklist items, or attachments. MeisterTask is available as a web app and offers desktop apps for Mac and Windows, as well as mobile apps for iOS and Android. It’s free to get started via the MeisterTask Basic plan, with a number of paid plans available too, offering heightened productivity features. So those are our tips for effective virtual meeting management. If you have any of your own, we’d love to hear them in the comments below! Manage Meetings Effectively with Mind Maps Try It Now! Its free! Try It Now! 8 Effective Tools for Common Meeting Management Tasks - Focus We’ve all been there. You turn up to a meeting and the table is full, but an eerie silence ensues. Everyone’s waiting for someone else to kick things off. Without a clear facilitator to go through the necessary meeting management steps,  meetings like these are doomed. To make your meetings productive, there are a number of essential meeting management tasks each facilitator should go through. How these tasks are managed can make or break a meeting. Fortunately, there are a bunch of great online meeting management tools to assist. In this article, we’ll walk you through the 5 common meeting management tasks that should be covered for a productive meeting and recommend 8 effective meeting management tools to help you complete these tasks. Common Meeting Management Tasks and the  Meeting Management Tools to Assist The premise of a productive meeting is to effectively come to a solution and decide upon the onward action needed to achieve that solution. Here are the five tasks that most meetings will need to cover in order to reach this aim, and a selection of meeting management tools to help you on your way: 1. Decide Whether the Meeting Is Truly Necessary As shared in the Harvard Business Review: “A great many important matters are quite satisfactorily conducted by a single individual who consults nobody. A great many more are resolved by a letter, a memo, a phone call, or a simple conversation between two people. Sometimes five minutes spent with six people separately is more effective and productive than a half-hour meeting with them all together.” We’ve all attended meetings that should have never been held, so to prevent this, the first task is to decipher whether the meeting is necessary and useful. This involves establishing whether there’s a practical alternative, and if not, who should be invited for providing real value and decision-making authority to the meeting. To help with this, first try using a product that could reach the same collaborative outcome, without such a significant draw on resources. Here are two of our favorites: Slack As argued in HBR, many discussions can be answered far more quickly via a brief one-on-one discussion or via email, without needing to get everyone together in person. What’s even faster than email is if you can solve the discussion via an internal communication tool, like Slack. Already trusted by millions of people around the globe for collaborative working, Slack might just be your answer to unnecessary meetings. Microsoft Teams In a similar vein, Microsoft Teams is the chat-based workspace from Microsoft. As part of Office 365, Microsoft Teams was created with the needs of modern teams in mind, enabling teams to work on documents and plans from directly inside the app, via team and private chats. With the ability to turn plans into action via the MeisterTask Tab, teams can host productive co-working sessions from within the app, removing the need for in-person meetings. 2. Get Everyone Together, On Time The next task is to ensure that everyone is able to join the meeting on time. Whether you’re organizing a meeting in-person or online, you need to ensure that everyone is aware of the time and have instructions on how to attend. This begins with a thorough meeting agenda, including the time, time zone, date and instructions to join, so either the physical location or how to join online, e.g. via a link to join the call. This agenda should be sent out alongside a calendar invite with plenty of time before the meeting, to ensure attendees are available and have sufficient time to prepare. Google Meet To get all attendees together, try using Meet â€" the online meeting software from Google.   Meet provides real-time meetings, available via the browser, and enables attendees to share audio and video, as well as share screens and presentations via their ‘Present your screen’ feature. Through generating a shareable link to join the call, attendees can join the call in seconds. Jitsi Meet Jitsi Meet provides secure, flexible and completely free video conferencing. There’s no need to sign up, you can simply generate a unique call link, named whatever you like, to share with meeting attendees, meaning everyone can join at a click of the link, with no need to sign in. Jitsi Meet is fully encrypted, 100% open source and free all day, every day, with no account needed. 3. Facilitate the Meeting to Cover its Aims Within the Allocated Time Next, someone needs to effectively facilitate the meeting. This requires one or more attendees to take ownership over ensuring that the meeting will cover all agenda items within the designated time period. Meeting facilitation might also mean managing attendees to some extent, ensuring all attendees stick to the meeting ground rules and that all attendees get a chance to express their opinion, without having the session run by just a small handful of ‘meeting tyrants’. Google Drive To ensure all attendees are sufficiently prepared for the meeting, share all the necessary documents in advance via Google Drive. Hosted via secure cloud storage, files stored on Google Drive can be accessed from anywhere with a secure internet connection â€" perfect for attendees who’d like to review the files on route to the meeting. Toggl To ensure everything runs to schedule, a time tracking tool can help hugely. Toggl is a time tracking product featuring a simple online timer and a powerful timesheet calculator.   Available via the desktop, as well as via iOS and Android apps, Toggl offers a free plan and a number of paid plans. 4. Take Clear Meeting Notes, Ready to Share Another important task is for one attendee to take clear, accountable meeting notes, throughout the session. This involves noting key decisions made and ensuring that all actionable items are assigned to the correct person. Depending on your workflow this could also involve turning those actionable items into assigned tasks within your team’s task management tool. After the meeting, these meeting notes should be shared with all attendees, via email. It’s important that the key decisions and a list of tasks, including who is accountable for what, are all included. MindMeister Used by over 9 million people globally, MindMeister is the leading online mind mapping product, specifically designed for collaborative teamwork. Available via the desktop and on mobile apps for iOS and Android, users can try out MindMeister for free, with a Basic plan limited to 3 free mind maps and a selection of paid plans available, too. With MindMeister, teams can create collaborative meeting agendas to share online in advance, via email or shareable link. Then, during the meeting, attendees can open the mind map and add meeting notes and ideas in real-time. Plus, with all plans displayed in a mind map form, concepts and plans are easier to understand and more visually appealing. Following the meeting, the map remains accessible for all participants so they can refer back to it as needed and potentially add comments or information to it later on. Tip: You can use MindMeister right inside Microsoft Teams to get the combined power of mind mapping plus live chatting! 5. Delegate Outstanding Tasks and Ensure Task Accountability As mentioned previously, it’s vital that all decisions made during the meeting are followed up with actionable, assigned tasks. Therefore, if there was no one who raised their hand to take on a task, it is down to the team manager or meeting facilitator to delegate all outstanding tasks. Note: Effective task delegation requires you to sufficiently prepare the employee who is being delegated to. Read our guide on effective delegation to learn more. MeisterTask Finally, it’s vital to ensure decisions are turned into action, so this is where a collaborative task management product will come into action. Integrating directly with online meeting tool, MindMeister, MeisterTask is an agile task management solution, designed to make teamwork more productive. Via the MindMeister integration, tasks decided during the meeting can be turned into assigned tasks, without even leaving the collaborative mind map. From there, tasks can be embellished, for example by adding task due dates, checklist items, or attachments. MeisterTask is available as a web app and offers desktop apps for Mac and Windows, as well as mobile apps for iOS and Android. It’s free to get started via the MeisterTask Basic plan, with a number of paid plans available too, offering heightened productivity features. So those are our tips for effective virtual meeting management. If you have any of your own, we’d love to hear them in the comments below! Manage Meetings Effectively with Mind Maps Try It Now! Its free! Try It Now!

Book Review and Questions The Walgreens T-Shirt

Preface: Why did the author decide to write this book? She decided to write the book about the Walgreens T-shirt after speaking to anti-globalization activist. She decided to pick a product and track down its full life cycle to see exactly what insights it could provide. What did she expect to find when she began her journey what do most economists believe about globalization? She believed that free trade was more about economics and markets. However, she discovered there were many other factors involved. How does she summarize her finding about markets and the T-shirt? She realized that trade was developed with historical and political webs of influence that are embedded in the market and are often hidden from economist. Part 1 King Cotton American cotton farmers have accomplished an extremely rare thing by keeping a comparative advantage in cotton farming in the US for over 200 years. Explain why this has happened there are two broad categories of reasons. At the end of the section (p. 64 and 65) she uses Thomas Friedmans metaphor of the gazelles and the lions it turns out that American cotton farmers are both. The gazelles win by running faster and smarter than the competition, but the lions win by catching and eating their prey The two reasons are subsidies and technological innovation. Without either of these Texas cotton production would have never survived. How have American cotton farmers insulated themselves from the full strength of MarketShow MoreRelatedManagement Course: Mba−10 General Management215330 Words   |  862 PagesOrganizations, Seventh Edition Cohen Harvard Business Review Finance Articles The Power of Management Capital Feigenbaum−Feigenbaum International Management, Sixth Edition Hodgetts−Luthans−Doh Contemporary Management, Fourth Edition Jones−George Driving Shareholder Value Morin−Jarrell Leadership, Fifth Edition Hughes−Ginnett−Curphy The Art of M A: Merger/Acquisitions/Buyout Guide, Third Edition Reed−Lajoux and others . . . This book was printed on recycled paper. Management http://wwwRead MoreCase Study148348 Words   |  594 Pagesrecording, or otherwise without either the prior written permission of the Publishers or a licence permitting restricted copying in the United Kingdom issued by the Copyright Licensing Agency Ltd., Saffron House, 6-10 Kirby Street, London EC1N 8TS. This book may not be lent, resold, hired out or otherwise disposed of by way of trade in any form of binding or cover other than that in which it is published, without the prior consent of the Publishers. 2  © Pearson Education Limited 2011 Contents AcknowledgementsRead MoreManaging Information Technology (7th Edition)239873 Words   |  960 Pagestextbook appear on appropriate page within the text. Microsoft ® and Windows ® are registered trademarks of the Microsoft Corporation in the U.S.A. and other countries. Screen shots and icons reprinted with permission from the Microsoft Corporation. This book is not sponsored or endorsed by or affiliated with the Microsoft Corporation. Copyright  ©2012, 2009, 2005, 2002, 1999 Pearson Education, Inc., publishing as Prentice Hall, One Lake Street, Upper Saddle River, New Jersey 07458. All rights reserved

Essay Question Assess the Extent That Malcolm X Achieved...

Essay Question: Assess the extent that Malcolm X achieved his goals in The Civil Rights Movement in America. (Consider the legacy Malcolm X left behind) Malcolm X aspired for justice and liberalisation for all African-American people during the late 1950s and early 1960s. He was a dynamic spokesperson and used religious concepts from the Nation of Islam to appeal to many African-Americans. Malcolm X was an activist for Black Nationalism and separation as solutions to the scourge of white racism. He preached against many teaching of other Civil Rights activists, and discarded ideas of non-violence and desegregation. His rough bringing combined with religious concepts from the Black Muslims, was what brought about his biased opinion†¦show more content†¦Malcolm was quite successful at verbally defeating his black and white adversaries during the heated politically discussions. Sometimes the media miss interpretated some of Malcolm Xs ideas and presented him in negative manners. This was often to detour the general publics attention from his influential and inspirational speaking mannerisms. This was the case, especially after the after the Brown vs. Board of Education school integration decision in 1954, Malcolm was increasingly attacked by the white media. They said that his morals were no different from that of a racist and that he was fighting for blacks to overrule whites. This statement was backed by the morals of Black Muslims, his ideas of racial separateness, and Black Power. Malcolm was continually on the offence and going racial slurs only made the matter worse. It was only through visiting Mecca in 1964 that Malcolm discovered the true Muslim religion and saw the fundamentals of theShow MoreRelatedDeveloping Management Skills404131 Words   |  1617 Pagespermission, in this textbook appear on appropriate page within text. Copyright  © 2011, 2007, 2005, 2002, 1998 Pearson Education, Inc., publishing as Prentice Hall, One Lake Street, Upper Saddle River, New Jersey 07458. All rights reserved. Manufactured in the United States of America. This publication is protected by Copyright, and permission should be obtained from the publisher prior to any prohibited reproduction, storage in a retrieval system, or transmission in any form or by any means, electronicRead MoreManagement and Study Unit41787 Words   |  168 PagesCOVER UNISA CENTRE FOR BUSINESS MANAGEMENT PROGRAMME IN PURCHASING AND SUPPLY MANAGEMENT STUDY GUIDE FOR MODULE 2 PURCHASING AND SUPPLY MANAGEMENT PPSM026 i  © 2011 University of South Africa All rights reserved Printed and published by the University of South Africa Muckleneuk, Pretoria Author: Ms Irma Fourie PPSM026/1/2011-2013 ii PURCHASING AND SUPPLY MANAGEMENT (PPSM026) CONTENTS TOPIC 1: THE PURCHASING FUNCTION: AN OVERVIEW The purchasing function in perspective The task of purchasingRead MoreManagement and Study Unit41775 Words   |  168 PagesCOVER UNISA CENTRE FOR BUSINESS MANAGEMENT PROGRAMME IN PURCHASING AND SUPPLY MANAGEMENT STUDY GUIDE FOR MODULE 2 PURCHASING AND SUPPLY MANAGEMENT PPSM026 i  © 2011 University of South Africa All rights reserved Printed and published by the University of South Africa Muckleneuk, Pretoria Author: Ms Irma Fourie PPSM026/1/2011-2013 ii PURCHASING AND SUPPLY MANAGEMENT (PPSM026) CONTENTS TOPIC 1: THE PURCHASING FUNCTION: AN OVERVIEW The purchasing function in perspective The task of purchasingRead MoreStephen P. Robbins Timothy A. Judge (2011) Organizational Behaviour 15th Edition New Jersey: Prentice Hall393164 Words   |  1573 PagesOrganizational Behavior This page intentionally left blank Organizational Behavior EDITION 15 Stephen P. Robbins —San Diego State University Timothy A. Judge —University of Notre Dame i3iEi35Bj! Boston Columbus Indianapolis New York San Francisco Upper Saddle River Amsterdam Cape Town Dubai London Madrid Milan Munich Paris Montreal Toronto Delhi Mexico City Sao Paulo Sydney Hong Kong Seoul Singapore Taipei Tokyo Editorial Director: Sally Yagan Director of Editorial Services:

Gone with the wind analysis Free Essays

The Great Depression was one of the most desperate times during U. S history. The unemployment rate increased from 3. We will write a custom essay sample on Gone with the wind analysis or any similar topic only for you Order Now 2% in 1929 to 24. 9% in 1932. The sudden crash of the market in 1929 increased the suicide rate from 12. 1 per 100,000 people to 18. 1 per 100,000 people. Especially during the asses, people seemed to want to find some mental comforts, so cinemas became the most popular place. Average weekly movie attendance increased from 57 million in 1927 to 80 million in 1931 (â€Å"Great Depression Statistics†). Gone with the Wind, the movie which stood as one of the most classic movie of all time, was produced during this period. Though the story Gone with the wind was set in the asses, the movie spoke directly to Americans in asses when it was released. The movie Gone with the Wind succeeded for three reasons: the strength Scarlet O’Hara had was needed for women during the Great Depression, the movie showed people the race relations between African Americans and white people, and the movie provided hope for the people during the asses. This historic vie was greatly influenced by the asses. Following World War I and entering the Great Depression, women needed the strong characteristics of Scarlet O’Hara. During the Depression, men were losing their Jobs; therefore, women needed to work to support their family. Just as Eleanor Roosevelt said: â€Å"The women know that life must go on and that the needs of life must be met and it is their courage and determination which, time and again, have pulled us through worse crises than the present one† (Ware). During the mid-depression, the middle class family income was very low. Women has to be really economical; for example, â€Å"they had buy day-old bread or warm dishes in the oven to save gas† (Ware). Because of this kind of tough and unstable living, women had no choice; they had to forget their safe, comfortable housewives’ lives, and become tools for supporting families (Ware). Gone with the Wind is also about how Scarlet O’Hara loses everything and has no other way to survive but to become strong. The end of part one of the movie shows this, when she holds the soil and swears that she will be strong and never be hungry again. Another season for why people were attracted by this movie is the cursive love Journey Scarlet experienced. A lot of women who lived in the period of the Great Depression had lost their husbands during World War One; in the beginning of the movie, Scarlet is also waiting for Ashley Wilkes, whom she loves, to come back from the war. Every time she reads through the list of the dead, it is clear how worried she is. This feeling was what a lot of women during that time experienced, so they felt sympathy for Scarlet O’Hara. During the asses, white people’s opinion toward African Americans was ambivalent. They still had the mindset from slavery times, when they could order the African Americans to do anything, and didn’t want to accept the truth that black people were equal to them now. In Gone with the Wind, there is a scene in which Scarlet is almost raped by a black; her husband, Frank and Ashley act like ASK (UK Klux Klan) to murder that African American. In the movie, white people feel threatened by blacks. During the time of the Great Depression, Roosevelt â€Å"New Deal† created a program called the Work Progress Administration (WAP). This program helped solve the high employment rate. Under this program, there were some small parts like the Federal Writers’ Project and Federal Art Project. These projects provided some talented African American artist Jobs, and some great African American artist emerged (â€Å"The Great Depression: African-American†) Art was an important part for the people who lived in the Depression, therefore, white people might view African Americans differently. However, at the same time, they felt threatened, too, because some African Americans were taking their Job opportunities. Also, the movie created the feeling that black people needed white people’s wisdom to survive, because â€Å"they often seemed more like pets than people† (Left 7). We can see this from how happy Big Sam is when he and Scarlet reunite; he thinks that he will be safe and will not be hungry again when he finds his former owner. Neither Big Sam nor a strong character like Mamma could take care of Tara without her white master during the war, either (Left. During the Depression, most African Americans lived in rural areas were still working in the farms of the white people. Even African Americans who lived in cities â€Å"worked as domestic servants for white folks† (â€Å"The Great Depression: African-American†). These connections seemed to indicate to white people during the Depression that African Americans were still dependent on them. Therefore, white people’s attitude toward African Americans was ambivalent. Another important reason for the success of Gone with the Wind was that people who lived in the Depression wanted to recall the memory of the glory before the Civil War, they could see themselves in the movie, and they needed strength to move on. â€Å"Escapism† s the most discussed term when it comes to the Great Depression. â€Å"During the Depression, when the spirit of the people is lower than at any other time, it is a splendid thing that for Just 15 cents an American can go to a movie and look at the smiling face of a baby and forget his troubles† (Cravens 216). Movies and music were popular because people wanted to escape from the cruel reality, even Just for few hours. The beginning of Gone with the Wind was a perfect time for them to go back to the good old life when everything was more organized and peaceful. However, they old also see the decline of themselves in the movie, Just like Ashley, the old noble landowner. The War suddenly takes everything that Ashley had away. Because of this, Ashley becomes passive, and he loses all hope. The same thing happened to people during the Depression: â€Å"Their world having been turned upside down, they saw a parallel between their plight and the story of the disappearance of the antebellum south† (Will). However, at the same time, they also wanted strength, power and hope for the future, Just like Scarlet’s attitude toward life. The most classic scene in the vie is when Reheat Butler leaves Scarlet, though in great sorrow, she said: â€Å"after all, tomorrow is another day’ (Gone with the Wind) Thousands of Americans might be inspired by this sentence. Obviously, the experience of the Depression couldn’t have been worse than what Scarlet had. In her life, the war forced her to change from a noble girl into a strong woman who needed to plant the food herself; she lost all her dignity as a business woman for trading with the Yankees; she married three times but all failed; she finally realized the man she loved for many years was a coward; ere husband left her Just as she realized that she actually loved him. All these miserable things happen to her, but she never loses hope. This strength was what people needed during the Depression. Although they wanted to escape from reality, there was no way but to face it. The spirit of Scarlet inspired them to be hopeful, to accept the life, and fight with it. Echoing Scarlet Aurora’s words, â€Å"tomorrow is another day,† (Gone with the Wind) American citizens gained strength from Gone with the Wind. Clearly, this movie reflected the period of asses, including the race relations between white people and African Americans. The movie also provided people during the asses much needed hope. How to cite Gone with the wind analysis, Papers

Video Steganography free essay sample

In practice, when you use some steganography, you must first select a vessel data according to the size of the embedding data. The vessel should be innocuous. Then, you embed the confidential data by using an embedding program (which is one component of the steganography software) together with some key. When extracting, you (or your party) use an extracting program (another component) to recover the embedded data by the same key ( common key in terms of cryptography). In this case you need a key negotiation before you start communication. Attaching a stego file to an e-mail message is the simplest example in this application area. But you and your party must do a sending-and-receiving action that could be noticed by a third party. So, e-mailing is not a completely secret communication method. There is an easy method that has no key-negotiation. We have a model of Anonymous Covert Mailing System. There is some other communication method that uses the Internet Webpage. We will write a custom essay sample on Video Steganography or any similar topic specifically for you Do Not WasteYour Time HIRE WRITER Only 13.90 / page In this method you dont need to send anything to your party, and no one can detect your communication. Each secrecy based application needs an embedding process which leaves the smallest embedding evidence. You may follow the following-    (A) Choose a large vessel, larger the better, compared with the embedding data. (B) Discard the original vessel after embedding. For example, in the case of Qtech Hide amp; View, it leaves some latent embedding evidence even if the vessel has a very large embedding capacity. You are recommended to embed only 25% or less (for PNG / BMP output) of the maximum capacity, or only 3% of the vessel size (for JPEG output). 2. Protection of data alteration We take advantage of the fragility of the embedded data in this application area. We asserted in the  home page  that the embedded data  can rather be fragile than be very robust. Actually, embedded data are fragile in most steganography programs. Especially, Qtech Hide amp; View program embeds data in an extremely fragile manner. However, this fragility opens a new direction toward an information alteration protective system such as a Digital Certificate Document System. The most novel point among others is that no authentication bureau is needed. If it is implemented, people can send their digital certificate data to any place in the world through Internet. No one can forge, alter, nor tamper such certificate data. If forged, altered, or tampered, it is easily detected by the extraction program.? 3. Access control system for digital content distribution In this area embedded data is hidden, but is explained to publicize the content. Today, digital contents are getting more and more commonly distributed by Internet than ever before. For example, music companies release new albums on their Webpage in a free or charged manner. However, in this case, all the contents are equally distributed to the people who accessed the page. So, an ordinary Web distribution scheme is not suited for a case-by-case and selective distribution. Of course it is always possible to attach digital content to e-mail messages and send to the customers. But it will takes a lot of cost in time and labor. If you have some valuable content, which you think it is okay to provide others if they really need it, and if it is possible to upload such content on the Web in some covert manner. And if you can issue a special access key to extract the content selectively, you will be very happy about it. A steganographic scheme can help realize a this type of system.

Free Essays on Womens Role In Confucianism And Taoism, Within The Patriarchal Society Of China

Women’s Role in Confucianism and Taoism, Within the Patriarchal Society of China China is an extremely patriarchal society. The female is generally viewed as weak, dark, and subservient whereas the male is viewed as strong, hot, and dominant. Confucianism encourages this patriarchal society by placing the woman in a servant-like role. Contrary to Confucianism, Taoism places the woman in a mysterious, natural form. Although Confucianism and Taoism have opposing views of woman, they also have some similar ideologies. Confucianism describes the relationship between husband and wife to be a master/servant relationship. The male’s role is to protect his wife while the wife’s role is to serve her husband. Confucians live in a partilocal society where the wife moves into the husbands’ home. The wife is to practice selfless virtue and serve her husband. â€Å"Let a woman modestly yield to others; let her respect others, let her put others first, herself last. Should she do something good, let her not mention it; should she do something bad, let her not deny it. Let her bear disgrace; let her even endure when others speak or do evil to her. Always let her seem to tremble and to fear.† (EWBR 193)Contrastingly, in Taoism’s Tao te ching, the female versus male roles are to be an equality of opposites. There is harmony amongst the sexes. There should be balance, not victory over each other. The two sides depend on each other for existence; there is complimentary dualism. The woman is viewed as positive, the essence of creativeness and potentiality for the eternal. Although very opposite in the roles of women in society, Confucianism and Taoism have similar general views of women. The woman is looked at as weak and soft and is associated with the earth where the male is strong and hard and is associated with heaven. These views are analogous yet the meanings behind them are very different. In Confucianism, the Ear... Free Essays on Womens Role In Confucianism And Taoism, Within The Patriarchal Society Of China Free Essays on Womens Role In Confucianism And Taoism, Within The Patriarchal Society Of China Women’s Role in Confucianism and Taoism, Within the Patriarchal Society of China China is an extremely patriarchal society. The female is generally viewed as weak, dark, and subservient whereas the male is viewed as strong, hot, and dominant. Confucianism encourages this patriarchal society by placing the woman in a servant-like role. Contrary to Confucianism, Taoism places the woman in a mysterious, natural form. Although Confucianism and Taoism have opposing views of woman, they also have some similar ideologies. Confucianism describes the relationship between husband and wife to be a master/servant relationship. The male’s role is to protect his wife while the wife’s role is to serve her husband. Confucians live in a partilocal society where the wife moves into the husbands’ home. The wife is to practice selfless virtue and serve her husband. â€Å"Let a woman modestly yield to others; let her respect others, let her put others first, herself last. Should she do something good, let her not mention it; should she do something bad, let her not deny it. Let her bear disgrace; let her even endure when others speak or do evil to her. Always let her seem to tremble and to fear.† (EWBR 193)Contrastingly, in Taoism’s Tao te ching, the female versus male roles are to be an equality of opposites. There is harmony amongst the sexes. There should be balance, not victory over each other. The two sides depend on each other for existence; there is complimentary dualism. The woman is viewed as positive, the essence of creativeness and potentiality for the eternal. Although very opposite in the roles of women in society, Confucianism and Taoism have similar general views of women. The woman is looked at as weak and soft and is associated with the earth where the male is strong and hard and is associated with heaven. These views are analogous yet the meanings behind them are very different. In Confucianism, the Ear...

The Most Common North American Spruces

The Most Common North American Spruces A spruce is a tree of the genus Picea, a genus of about 35 species of coniferous evergreen trees in the Family Pinaceae, found in the northern temperate and boreal (taiga) regions of the earth. In North America, there are 8 important spruce species most important to the  timber trade, the Christmas tree industry and to landscapers. Spruce trees grow at either high altitudes in the southern Appalachians to New England or at higher latitudes in Canada and the higher elevations of Pacific coastal mountains and the Rocky Mountains. Red spruce occupies the Appalachians into upper Northeastern states and provinces. White and blue spruce trees mainly grow throughout most of Canada. Englemann spruce, blue spruce, and Sitka  spruce are native to the western states and Canadian provinces.   Note: Norway spruce is a common non-native European tree that has been extensively planted and has naturalized in North America. They are primarily found in areas of the Northeast, the Great Lake States and Southeastern Canada and the best are cut for New York Citys Rockefeller  Center annual Christmas Tree. Identification of the Common North American Spruce Trees Spruces are large trees and can be distinguished by their whorled branches where needles radiate equally in all directions around the branch (and look very much like a bristle brush). The needles of spruce trees are attached singly to the branches sometimes in a spiral fashion. On firs, there is  a distinct lack of needles on the bottom side of its  twig, unlike spruces that carry needles in a whirl all around the twig. In true firs, the base of each needle is attached to a twig by a structure that looks like a suction cup.   On the other hand, each spruce needle is situated on a small peg-like structure called a pulvinus. This  structure will remain on the branch after the needle drops and will have a rough texture to the touch. The needles (with the exception of Sitka spruce) under magnification are clearly four-sided, four-angled and with four whitish stripe line. The cones of spruce are oblong and cylindrical that tend to be attached to limbs mostly at the top of the trees. Fir trees also have similar looking  cones,  primarily at the top, but tend  to stand upright where spruce hangs downward. These cones do not drop and disintegrate attached to the tree twig.   The Common North American Spruce Red spruceColorado blue spruceBlack spruceWhite spruceSitka spruceEnglemann spruce More on Spruce Trees Spruces, like firs, have absolutely no insect or decay resistance when exposed to the outside environment. Therefore, the wood  is generally recommended for indoor housing use, for sheltered support framing and in furniture for cheaper structural construction. It is also used when pulped to make bleached softwood kraft. Spruce is considered to be a significant North American timber product and the timber trade gives it names like SPF (spruce, pine, fir) and whitewood. Spruce wood is used for many purposes, ranging from general construction work and crates to highly specialized uses in wooden aircraft. The  Wright brothers first aircraft, the  Flyer, was built of spruce. Spruces are popular ornamental trees in the  horticultural landscaping trade and enjoyed  for their evergreen, symmetrical narrow-conic growth habit. For the same reason, non-native  Norway spruce is also extensively used as  Christmas trees. The Most Common North American Conifer List Bald cypress  - Genus  TaxodiumCedar  - Genus  CedrusDouglas Fir  - Genus  PseudotsugaTrue Fir  - Genus  AbiesHemlock  - Genus  TsugaLarch  - Genus  LarixPine  - Genus  PinusRedwood  - Genus  SequoiaSpruce  - Genus  Picea

The cost of rising gas prices Essay Example | Topics and Well Written Essays - 750 words

The cost of rising gas prices - Essay Example â€Å"Chris Christopher, an economist at IHS, figures that for every $0.24 increase in the price of gasoline, employment is lower by 410,000†(Stiphen Gandal 2011). This unemployment that occurs due to rising gas prices affects the entire economy. It results in lower standard of living of those who lose their jobs and poverty prevails. The government also pays the price because its spending rises as unemployment befits have to be given to more people. Due to industrialization in the last century, every other commodity is produced by using machinery. Agricultural products, minerals, or manufactured goods, all the production processes use fuel at some stage. For instance, minerals are extracted using heavy machinery that consumes gas as fuel and crops have to be transported to retailers from farmers. Since gas is an essential component o cost o production, it pushes up the price o commodities. Study shows that due to rise in gasoline prices , the cost of production of consumer go ods increased by 0.8% in April 2011 and a rise in consumer price index of 0.5% in both February and March 2011. A comparison of prices in January 2010 and January 2011 showed how rise in gas prices resulted in huge rises in prices of other commodities. This comparison showed that corn prices increased by 58%, rubber prices increased by 78%, Aluminum by 9%, cotton by 131% and wheat by 37%. These are only a few commodities but the impact was not restricted to these only.(Micheal Kopoly, 2011) The entire cost o production increase due to rise in gas prices is not transferred to consumers only but in many cases it results in lower profit margins of firms and job cuts to compensate the costs. Hence it is the entire community that incurs the costs. Increased gas prices have altered spending and saving patterns. 21% of the households have reduced spending to great extent by buying economy sized packs o groceries and buying cheap brands. A large number of consumers are using loyalty cards a nd other promotional services offered by retailers to save money. Increased gas prices increase cost o living. Individuals have less money available to spend on vacations and leisure activities. According to Danita Blackwood , â€Å"The number of Americans making plans to take a vacation over the next six months has fallen to a 30-year low according to a leading business membership and research organization, The Conference Board.† (Doug Caverly, 2008). This means that the businesses that rely on tourists suffer a lot for instance resorts, museums, theme parks and so forth. 21% of the households say that they have reduced eating out. This means that restaurants and hotels have faced a decline in their profits.(Micheal Kopoly, 2011) Five out of six US recessions witnessed after 1970 were linked with rising fuel prices.(Berk, 2011) . High gas prices lead to higher cost of production, reduced profits and a decline in aggregate demand. Though the immediate response to the question of the effects of rise in gas prices would be the above mentioned, a few opposing views may also be found. A few businesses still benefit despite the increase in gas prices. These businesses are those which produce goods that have an inelastic demand. When cost of goods increases, the cost is transferred to the consumer and the businesses maintain the profit margins. Information technology industry is still flourishing despite the energy crises. When meetings have become more costly due to increased driving

Compare a shared theme between book Don Quioxote by Miguel Cervantes Essay

Compare a shared theme between book Don Quioxote by Miguel Cervantes and movie Toy Story - Essay Example However, the story being told hasn’t changed all that much. For example, Disney Pixar’s film Toy Story documents the struggles of a pair of toys trying to reunite themselves with their boy, Andy. The separation occurs because of the unwillingness of the current favorite, Buzz, to acknowledge his class distinction as a toy and the efforts of the previous favorite, Woody, to convince him of his proper place. Although there are some significant differences, many similarities can be found between the characters of Cervantes’ novel Don Quixote and Disney Pixar’s animated film Toy Story, including the theme of a search for identity. A direct parallel can be drawn between Cervantes’ character Don Quixote and the astronaut toy character Buzz Lightyear in the Disney film. Neither character has any sense of their past forcing each to base their identity upon written texts they associate with. For Buzz, this is the advertising copy printed upon the side of his box while Don Quixote’s â€Å"fancy grew full of what he used to read about in his books, enchantments, quarrels, battles, challenges, wounds, wooings, loves, agonies, and all sorts of impossible nonsense, and it so possessed his mind that the whole fabric of invention and fancy he read of was true, that to him no history in the world had more reality in it† (Ch. 1), allowing him to truly believe he was a great knight. Neither character can accept their proper place in society. Quixote is a relatively poor country gentleman, â€Å"An olla of rather more beef than mutton, a salad on most nights, scraps on Saturdays, lentils on Fridays, and a pigeon or so extra on Sundays, made away with three-quarters of his income. The rest of it went in a doublet of fine cloth and velvet breeches and shoes to match for holidays, while on week-days he made a brave figure in his best homespun† (Ch. 1) and Buzz Lightyear is nothing more than a child’s plaything, so they invent realities that provide

King Lear’s Sins Pale in Comparison to those Committed Against Him Essa

King Lear’s Sins Pale in Comparison to those Committed Against Him King Lear commits several acts that are nearly unforgivable. Not only does he exile a trusted, loyal servant, he also banishes his own daughter. Cordelia, unable and unwilling to submit herself to the ridiculous game of her father, is sent off to France with his curses. His subsequent action - the division of the land between his two ungrateful daughters - is the final act, the final sin, and one that plunges the land into turmoil. However, his actions do not excuse the responses they bring from his kin and kinsmen. The sins against him - the actions of his two daughters and the evilness of Edmund - are far greater than those he committed himself. While he may have started the series of events that eventually consumed the land in turmoil, it were those three who propagated the chaos. King Lear is definitely much more sinned against than sinning. That King Lear sinned, there can be no doubt. Nevertheless, a sin does not exclude the possibility that there was a sufficient cause (in his mind) for the action. Examine, for instance, King Lear's decision to exile his own daughter, Cordelia. The King is of an advanced age. Though he will not, can not, admit it, senility is advancing upon him, clouding his brain and influencing his judgement. Combined with his pride, age, and subconscious fear of encroaching mortality, Lear has a great desire for flattery, and more importantly, to have the love of his children reaffirmed before him. After the two first daughters inflate his ego, Cordelia is left in the unenviable position of trying to surpass them. She too will not, can not, bring herself to do so. Thi... ...don him in his madness. Edmund, the main force of 'evil' in the play, not only comes near to destroying the country the Lear has worked so hard to maintain, he also gives the order for the death of the King and his youngest daughter. This, of course, leads directly to Lear's own self-induced death. Therefore, while king Lear's sins were horrible, and cannot be fully excused by his madness or his redemption, they still pale in comparison to those committed against him. While he wallowed in pettiness, they succumbed to greed, evil, and murder. Works Cited Kermode, Frank. "King Lear." The Riverside Shakespeare. Ed. G.B.Evans. Boston: Houghton Mifflin Company, 1974. 1249-54. Muir, Kenneth, ed. King Lear. London: Methuen & Co, 1972 Partee, Morriss Henry. "Edgar and the Ending of King Lear." Studia Neophilologica 63 (1991): 175-180.

Management Control Systems Final Written Case Assignment

Management Control Systems Final Written Case Assignment Budgeting and Performance Evaluation at the Berkshire Toy Company Prepared for: Karen M. Foust, Ph. D. , C. P. A. Adjunct Professor at Tulane University A. B. Freeman School of Business New Orleans, Louisiana Prepared by: Andres A. Calderon andres. [email  protected] com PO Box 21420 Baton Rouge, LA 70893 Date: September 4, 2000 Background Janet McKinley’s father, Franklin Berkshire, founded Berkshire Toy Company (BTC) in 1974.In 1988 Janet worked her way up to the position of Assistant to the President after completing her MBA. Janet promoted employee participation and teamwork. The company went public in 1991, and in 1993 Mr. Berkshire retired, leaving Janet as corporate CEO. In 1995 Quality Products Corporation, a company with a wide variety of products, acquired BTC for $23 million. Janet had an agreement that allowed her to continue to work for BTC for at least 5 years at an annual salary of $120,000.The company h ad a staff of 241 employees organized in three different departments: purchasing (11 employees managed by David Hall), production (175 employees managed by Bill Wilford), and marketing (52 employees managed by Rita Smith)1. BTC produces a fifteen-inch, fully jointed, washable, stuffed teddy bear. The bear is packaged in a designer box and is accompanied by an unconditional lifetime guarantee, and a piece of chocolate candy. The bears are accessorized according to customer order specifications. Internet sales began in 1997.Janet has just received the June 30, 1998 income statement showing Operating Income at $1,632,317 below budget, while Total Revenue is at $1,440,487 above budget (see Exhibit 1). Janet is having trouble understanding how the company’s revenue is thriving, but the company is not generating profits as expected. Current Situation BTC is a decentralized division of Quality Products Corporation that has been experiencing growth in sales over the past four years ( see Exhibit 2a). BTC’s strategy is to have an enhanced product image, build customer brand loyalty through product differentiation, and produce an all American quality product.BTC implemented a management compensation plan in 1997; the plan is structured as follows: †¢ †¢ David at Purchasing: 20% of net materials price variance, assuming favorable Rita at Marketing: 10% of excess variance of net revenue, assuming favorable 1 The remaining three employees are Janet, her secretary, and her secretary’s assistant †¢ Bill at Production: 3% of net variance in material, labor, variable overhead, labor rate variance, and the variable and fixed overhead spending, assuming favorable variancesThe bear is hand made and the quality of material acquired by purchasing can negatively affect production generating excess waste or potentially jeopardizing the quality of the product. Marketing sells the bear through catalogs, company’s retail store adjacent to the fa ctory, Internet sales, wholesale to department stores, toy boutiques, and other specialty retailers. Most orders are shipped the same day as they are received. Commissions of 3% are paid on retail store sales and sales to wholesale buyers, no commissions are paid on catalog sales.Internet sales began in 1997 with bears being sold at a wholesale price of $32. The Marketing and the Purchasing departments seem to be operating well, but the Production department manager has identified the following problems: production was affected by materials ruined during flood, raw material is substandard, high rate of product stock-out, deviations from standard production plans, overtime to met sale demands is high, overworked staff, plant is at maximum capacity, and maintenance is almost impossible to be scheduled. Analysis of the Case Non-quantitativeBTC could work an alliance with its supplier in such a way that raw material is guaranteed to meet high levels of quality. Currently Bill in product ion receives the raw material from David at purchasing, so inspections for defective material happen at the time of production and under the pressure of orders piling up awaiting production. David does not have any incentive to provide quality, but just to reduce his cost. Current incentive plan is not working to the advantage of the Production department, it is not fair to have bonus linked to factors that cannot be controlled by the responsible manager.Incentives are structured in such a way that they encourage â€Å"low balling† revenue figures by the Marketing and â€Å"high balling† raw material price budgets by the Purchasing manager. A budget of zero sales to be achieved by the Internet deployment, supported by an expensive national radio campaign, is not acceptable and should not be rewarded. Quantitative Analysis The favorable sale revenue of $1,440,487 can be explained by a favorable impact of Internet sales2 (+307%), an unfavorable effect of the Retail and C atalog sales (-214%), and a negligible budget variance (+7%) explained by the Wholesale efforts.Ninety one percent (equivalent to $2,300,980) of the unfavorable Total Variable Cost variance ($2,515,896) can be attributed to unfavorable variances in: Direct Labor (39% or $980,305), Variable Overhead (27% or $679,361), and Variable Selling Expense (25% or $641,314) (See Exhibit 4). Almost the entire unfavorable variance of fixed cost can be attributed to the unfavorable variance in Selling Expenses. The Direct Labor3 variance is mainly due to a variance of 42% (from 1. 2 budgeted to 1. 7 actual) labor hours per unit and a variance in salary rate from $8. 0 budgeted vs. $8. 17 actual. The Variable Overhead also affected by the unfavorable 1. 7 hours per unit of direct labor, contributed with an unfavorable amount of $181,639 (see Exhibit 6c). The Variable Overhead Cost per Hour went up due to the additional overhead. The Variable Selling Expense caused an unfavorable variance of $ 443, 100 due to the added cost per unit (see Exhibit 6c). Average price per unit sold $44. 37 compared to a $46. 45 budget. The mix variance stemmed mostly from a price difference between Retail & Catalog ($49) and Internet ($42) sales.The 280,000 units are distributed between Retail & Catalog (85%) and Wholesale (15%) sales. Using the Static Budget Mix expected sales are of $15,122,083 (see Exhibit 5). Fixed Cost Selling Expenses caused an unfavorable variance of $560,192 to the budget, compared to a negligible favorable increase of $261 to budget due to the Fixed Cost Administrative Expense. 4 Almost half ($225,627 favorable) of this unfavorable variance is counteracted by the higher than budgeted output and a fixed manufacturing overhead per unit of $ 1. 674 compared against the budgeted $1. 97. The overall unfavorable $114,910 Fixed Manufacturing Overhead is due to the variance in labor hours per unit. Due to 2 3 Or better said a very unrealistic â€Å"low ball† budget of Inte rnet sales I attribute this to the fact that the company works on an â€Å"order received basis†, instead of forecasting production. the incentive structure at BTC, David Hall has been buying â€Å"cheap† polyester filling and accessories, causing an unfavorable price efficiency variance of $49,609.Sales and Total Cost unfavorable variance of $ 2,669,607, compared to $1,632,317 budgeted can be attributed to poor sales mix performance (unfavorable Budgeted Sales Variance $675,589) and unfavorable Labor Volume Variance ($437,338)5. Incentive Program It is my opinion that the incentive program at BTC is the major contributor to the unfavorable variances. David Hall is rewarded for purchasing â€Å"cheap† raw material, which is affecting production. Rita is rewarded for selling products over the Internet at prices that are not appropriate.For a bonus allocation in dollars please refer to Exhibit 7, Incentive Plan (better named: â€Å"Let’s all gang against p oor old Bill†). While David pockets $9,636. 62 ($48,183 @ 20%) by purchasing substandard polyester fillings for the bear, Bill looses $2K due to additional filler required for production of a quality bear. There is no reasoning on how Rita sets the price for the Internet bear. Rita set a low price on the bear causing an unfavorable mix variance and there is no reasoning on how she established the budgets; overall she is favored by both moves, hurting the company’s profits. OvertimeThis is due to the inefficient use of labor, adding to the low morale of the employees. The unit labor requirement went from 1. 2 to 1. 7 due to the poor quality of raw material. The pay rate went up 17 cents due to new hires that had to be enticed to work at BTC. All these problems can be associated with the order base production scheduling, causing a â€Å"knew jerk reaction† in the system every time a new order is received, forcing employees to work overtime (See Exhibit 8 for more d etails). The case makes it clear that there have been no technology improvements in the past five years at BTC.Fixed manufacturing overhead is favorable due to the higher volume of items sold, but it does not reflect on the performance of the firm, since this is due to the low Internet price. I assume that most of this expense is to cover the radio campaign and the Internet cost, increasing volume with no concerns on the effect on Production 5 I blame this on Rita for selling products at less than reasonable price, only looking after her compensation. She increased volume with no concerns on the effect this might have on production. 4 RecommendationsProduction Bill should consider going to a forecasted production cycle, allowing a better distribution of the work load over the year (reducing overtime from 9. 11 to 8. 47), allowing time to mentor new employees (as attrition rate would be hire), allowing for scheduled maintenance without worrying about capacity during peak production t imes, and dedicate more time to the cleaning of the machinery (there is a substantial drop in cleaning material cost, in this industry this can be associated with a higher maintenance expense, see Exhibit 2b).The quality management effort should be integrated to supports the overall strategy of maintaining a high quality product at BTC. The integration of marketing and production could yield better production schedules to be developed; this integration can be accomplished by establishing shared goals between the two departments. With better production schedules BTC could identify bottlenecks and make sure that those are never starved for work6, reducing overtime demands during peak demand cycles.Overtime Premiums have been rising at an alarming rate (1619% in 1998, 1055% in 1997, see Exhibit 2b); this has very bad consequences on the company’s bottom line7. Production planning should increasing employee morale, allow for proper maintenance of equipment and reduce the risk of breakage during peak production times, and allow for planned training of new employees. In order to offer a higher quality product and impact the reduction of overtime, Bill has to consider upgrading some of the outdated equipment, especially replacing the equipment that reduces overtime and maintenance cost.The company is operating near to capacity; new equipment should alleviate the production bottlenecks and provide the foundation to reduce the overtime labor cost. If Bill is not familiar with new technologies in this industry, he should seek support from consultants in this area. Incentive Plan The incentive model should encourage accurate reporting by encouraging the right behavior, thus discouraging â€Å"low or high balling† while developing budgets (see Exhibit 3). David should be rewarded for finding the least expensive input material, without compromise of quality.Samples of material to be 6 Technology could also be deployed to reduce the bottlenecks, especially the labor-intensive bottlenecks. purchased should be analyzed by Production prior to committing to the shipment and purchase. This can only be accomplished if purchases are based on forecasted production, also allowing David to have more time for the negotiation of better prices for quality raw materials. Rita should continue to be rewarded for selling products, and growing markets. Instead of basing Rita’s bonus on the Static budget, her bonus should be evaluated against the Flexible Budget.In general static budgets are departmental goals that jointly represent corporate goals. Flexible Budgets incorporate some of the present variations in prices, markets, production, costs, etc. that tend to invalidate the Static Budget over time. The incentive plan for BTC should have a mix of departmental goals and division goals, so that there is a better integration among the different departmental goals. Bonuses should reflect management’s favorable performance; therefore, managers should have adequate control over those drivers that affect BTC’s outcomes.BTC should design a Balanced Scorecard as an integrative effort to support efforts of the individual managers of the different department in an orchestrated effort. Balanced Scorecard BTC’s Balance Scorecards should be aligned to support the corporate strategy, both short and long term. Incentives should be assigned to the degree the different measures contribute to the corporate goals. Managers shall respond to incentive, thus supporting corporate goals (see Exhibit 9 for details).A Balanced Scorecard typically includes measures in each of four areas: Financial, Customer, Internal Business Processes, and Learning and Growth8. Some organizations add other dimension to support their strategy, or replace one of the four perspectives with one that uniquely reflects their mission and strategy. In the case of BTC the identified areas are: Corporate (BTC), Marketing, Purchasing, Production, and Manag ement9. The proposed set of Balanced Scorecards for BTC is presented in Exhibit 10. It sounds like the previous manager was a former student of Dr.Page, since the â€Å"two envelop† strategy was employed. First envelope: Blame the predecessor, write loss off. Second envelope: Prepare two envelopes. This case is common in situations with companies that pay bonuses. That's why companies are moving into options. 8 The Balanced Scorecard, Robert S. Kaplan and David P. Norton, Harvard Business School Press, 1996 9 Management as part of the Balanced Scorecards tends to be forgotten. Management (upper) has a responsibility to support the different departments with information on quality, cycle time, and cost. 7 Exhibit 1Berkshire Toy Company A Division of Quality Products Corporation Preliminary Statement of Divisional Operating Income for the Year Ended June 30, 1998 Units Sold Retail and Catalog Internet Wholesale Total Revenue Variable production costs Direct Material Acrylic pil e fabric 10-mm acrylic eyes 45-mm plastic joints Polyester fiber filling Woven label Designer box Accessories Total Direct Material Direct Labor Variable Overhead Total Variable Production Cost Variable Selling Expense Contribution Margin Fixed Costs Manufacturing Overhead Selling Expenses Admin Expenses Total fixed Costs Operating Income Actual Units 325,556 $ 8,573,285 174,965 $ 4,428,018 105,429 $ 1,445,184 45,162 $ 14,446,487 Master (Static) Budget 280,000 $ 11,662,000 $ $ 1,344,000 $ 13,006,000 Master Budget Variance 45,556 $ (3,088,715) $ 4,428,018 $ 101,184 $ 1,440,487 Unfavorable Favorable Favorable Favorable $ $ $ $ $ $ $ $ $ $ $ $ $ 256,422 125,637 246,002 450,856 16,422 69,488 66,013 1,230,840 3,668,305 1,725,665 6,624,810 1,859,594 5,962,083 $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ 233,324 106,400 196,000 365,400 14,000 67,200 33,600 1,015,924 2,688,000 1,046,304 4,750,228 1,218,280 7,037,492 661,920 4,463,000 1,124,000 6,248,920 788,572 $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ 3, 098 19,237 50,002 85,456 2,422 2,288 32,413 214,916 980,305 679,361 1,874,582 641,314 (1,075,409) (3,023) 560,192 (261) 556,908 (1,632,317) Unfavorable Unfavorable Unfavorable Unfavorable Unfavorable Unfavorable Unfavorable Unfavorable Unfavorable Unfavorable Unfavorable Unfavorable Unfavorable Favorable Unfavorable Favorable Unfavorable $ 658,897 $ 5,023,192 $ 1,123,739 $ 6,805,828 $ (843,745) Unfavorable Exhibit 2a Company Growth based on Schedule of Actual Manufacturing Overhead Expenditures for years Ended June 30, 1994 — 1998 Units Produced 350,000 300,000 250,000 200,000 150,000 100,000 50,000 – Units 1994 1995 1996 1997 1998 Year Exhibit 2b Variable Cost Associated with BTC growthBerkshire Toy Company A Division of Quality Products Corporation Schedule of Actual Manufacturing Overhead Expenditures for years Ended June 30, 1994 — 1998 1998 1997 1996 1995 1994 325,556 271,971 252,114 227,546 201,763 Units Produced Variable Overhead Payroll Taxes and fringes Overtime Premiums Cleaning Supplies Maintenance Labor Maintenance Suppliers Miscellaneous Total $ 840,963 $ 423,970 $ 4,993 $ 415,224 $ 27,373 $ 13,142 $ 1,725,665 $ 524,846 $ 24,665 $ 6,842 $ 256,883 $ 15,944 $ 11,244 $ 840,424 $ 467,967 $ 2,136 $ 6,119 $ 232,798 $ 12,851 $ 9,921 $ 731,792 $ 413,937 $ 1,874 $ 5,485 $ 244,037 $ 15,917 $ 8,906 $ 690,156 $ 356,150 $ 1,965 $ 4,996 $ 216,142 $ 14,323 $ 7,794 $ 601,370The following table shows the increases in variable cost associated with the production growth. Variable Overhead Growth Payroll Taxes and fringes Overtime Premiums Cleaning Supplies Maintenance Labor Maintenance Suppliers Miscellaneous Units Produced 1998 1997 1996 1995 60% 12% 13% 16% 1619% 1055% 14% -5% -27% 12% 12% 10% 62% 10% -5% 13% 72% 24% -19% 11% 17% 13% 11% 14% 20% 8% 11% 13% Increases in Variable Cost Associated with the Production Growth 1800% 1600% 1400% 1200% 1000% Percent 800% 600% 400% 200% 0% 1994 -200% 1995 1996 Year 1997 1998 1999 Payroll Taxes and fring es Maintenance Suppliers Overtime Premiums Miscellaneous Cleaning Supplies Units Produced Maintenance LaborExhibit 2c Fixed Cost Associated with BTC growth Berkshire Toy Company A Division of Quality Products Corporation Schedule of Actual Manufacturing Overhead Expenditures for years Ended June 30, 1994 — 1998 Fixed Overhead Utilities Depreciation—machinery Depreciation—building Insurance Property Taxes Supervisory salaries Total 1998 $ 121,417 $ 28,500 $ 88,750 $ 62,976 $ 70,101 $ 287,153 $ 658,897 1997 $ 119,786 $ 28,500 $ 88,750 $ 61,716 $ 70,101 $ 274,538 $ 643,391 1996 $ 117,243 $ 28,500 $ 88,750 $ 57,211 $ 68,243 $ 275,198 $ 635,145 1995 $ 116,554 $ 28,500 $ 88,750 $ 55,544 $ 68,243 $ 269,018 $ 626,609 1994 $ 113,229 $ 28,500 $ 88,750 $ 54,988 $ 66,114 $ 254,469 $ 606,050The following table shows the increases in fixed cost associated with the production growth. Fixed Overhead Growth Utilities Depreciation–machinery Depreciation–building Ins urance Property Taxes Supervisory salaries Units Produced 1998 1% 0% 0% 2% 0% 5% 20% 1997 2% 0% 0% 8% 3% 0% 8% 1996 1% 0% 0% 3% 0% 2% 11% 1995 3% 0% 0% 1% 3% 6% 13% Increases in Fixed Cost Associated with the Production Growth 25% 20% 15% Percent 10% 5% 0% 1994 -5% 1995 1996 1997 1998 1999 Year Utilities Property Taxes Depreciation–machinery Supervisory salaries Depreciation–building Units Produced Insurance Exhibit 3 Incentive Model for Accurate Reporting10 ?b1* forecast + b2 * (actual – forecast) if actual ? forecast Incentive = ? b1* forecast – b3 * (forecast – actual) if actual < forecast b1: rewards are positively related to forecasted sales, give managers and incentive to forecast high b2: sales should be higher than the forecast, b2 affect this component b3: when actual sales are less than the forecast, this plan penalizes the manager For example: b1 b2 b3 5% 3% 7% Actual Sales Forecasted Sales Incentive 1000 1000 50 1100 1000 53 1200 1000 5 6 1000 1100 48 1100 1100 55 1200 1100 58 1000 1200 46 1100 1200 53 1200 1200 60 10 Example from: Managerial Accounting an Introduction to Concepts, Methods, and Uses by Maher Stickney & Weil. Exhibit 4 Total Variable Cost Variance Contributions Variance Cost Contribution Acrylic pile fabric 1% 10-mm acrylic eyes 1% 45-mm plastic joints 2% Polyester fiber filling 3% Woven label 0% Designer box 0% Accessories 1% Direct Labor 39% Variable Overhead 27% Variable Selling Expense 25% Total Variable Cost Variance Contributions Acrylic pile fabric 45-mm plastic joints Woven label Accessories Variable Overhead 10-mm acrylic eyes Polyester fiber filling Designer box Direct Labor Variable Selling Expense Exhibit 5 Analysis of SalesFlexible Flexible Budget Budget (Budgeted Units Sales Volume Mix)(5) Variance $1,897,427 $$218,656 $2,116,083 $13,559,427 276723 $0 $1,562,656 48833 $15,122,083 325556. 1464 Actual Retail and Catalog Internet Wholesale Units Price Master (Static) Budget $11,662,000 $$ 1,344,000 $13,006,000 Budgeted Budgeted Mix in Total Sales Sales Mix Mix PercentagesBudgeted Price Variance Variance 238000 0 42000 280000 85% 0% 15% 100% $49. 00 $42. 00 $32. 00 $46. 45 $(3,088,715) $(4,986,142) $4,428,018 $4,428,018 $ 101,184 $(117,472) $1,440,487 $(675,596) $8,573,285 174,965 $49. 00 $4,428,018 105,429 $42. 00 $1,445,184 45,162 $32. 00 $44. 37 Total Revenue $14,446,487 325556 Exhibit 6a Schedule of Standard Costs: Fifteen-Inch Berkshire Bear Table 2 Standard 280,000 UnitsQuantity Allowed per Unit Direct Material Acrylic pile fabric 10-mm acrylic eyes 45-mm plastic joints Polyester fiber filling Woven label Designer box Accessories Direct Material per unit Total Direct Material Direct Labor Sewing Stuffing and cutting Assembly Dressing and Packaging Total direct labor 0. 02381 2 5 0. 9 1 1 Input Price $ $ $ $ $ $ 35. 00 0. 19 0. 14 1. 45 0. 05 0. 24 Standard Cost Per Unit $ $ $ $ $ $ $ $ $ 0. 83335 0. 38000 0. 70000 1. 30500 0. 05000 0. 24000 0. 12000 3. 62835 1,0 15,938 0. 50 0. 30 0. 30 0. 10 1. 20 $ 8 $ 9. 60 Variable manufacturing overhead 1. 2 $ 3. 114 $ 3. 7368 Fixed manufacturing overhead 1. 2 $ 1. 970 $ 2. 3640 Exhibit 6b Schedule of Actual Manufacturing Costs for year Ended June 30, 1998 Table 3 Actual 325,556 UnitsQuantity Allowed per Unit Direct Material Acrylic pile fabric 10-mm acrylic eyes 45-mm plastic joints Polyester fiber filling Woven label Designer box Accessories Total Direct Material Direct Material per unit Direct Labor Sewing Stuffing and cutting Assembly Dressing and Packaging Total direct labor Overtime Premium Other Variable Manufacturing Overhead Fixed manufacturing overhead 7,910 661,248 1,937,023 344,165 328,447 315,854 Input Price $ $ $ $ $ $ 32. 4174 0. 1900 0. 1270 1. 3100 0. 0500 0. 2200 Total Cost $ 256,422 $ 125,637 $ 246,002 $ 450,856 $ 16,422 $ 69,488 $ 66,013 $ 1,230,840 $ 3. 780732 189,211 104,117 121,054 34,615 448,997 103,787 $ $ 8. 1700 4. 0850 $ 3,668,305 $ 423,970 $ 1,301,695 $ 658,897 $ 7,283,707 Exhibit 6c Analysis of CostStatic Budget Direct Material per unit Direct Material per unit Units Total Materials Labor Cost per Unit Total direct labor per unit Labor Hours Hourly Rate Total Labor Cost Variable Manufacturing Overhead Variable Overhead Cost per Hour Labor Hours Variable Manufacturing Overhead Variable Selling Expenses Cost per Unit Units Total Variable Selling Expenses Fixed Manufacturing Overhead Cost per hour of labor Total hours Fixed Manufacturing Overhead $ $ 1. 97000 336,000 661,920 $ $ 1. 46749 448,997 658,897 $ (225,627) $ (222,604) $ (448,231) Price Total $ $ 1. 97 390,667. 20 769,614. 38 $ 225,627 $ (114,910) Volume $ $ $ 4. 35100 280,000 1,218,280 $ $ 5. 71206 325,556 1,859,594 $ (443,100) $ (198,214) $ (641,314) Price Total $ 4. 35 325,556. 00 $ (443,100) $ Volume $ $ $ 3. 11 336,000 1,046,304 $ $ 3. 84 448,997 1,725,665 $ (327,488) $ (351,873) $ (679,361) Price Total $ 3. 11 390,667. 20 $ (327,488) $ (181,639) Volume $ $ $ $ 1. 20000 336,000. 00 8. 00000 2,688,000 $ $ 1. 6980 448,997. 00 8. 17000 4,092,275 $ (980,305) Total $ (76,329) $ (903,976) Price $ $ 1. 20 390,667. 0 8. 00 $ (76,329) $ (466,638) Volume $ $ $ 3. 62835 280,000. 00 1,015,938 $ $ 3. 78073 325,556. 00 1,230,840 (49,625) (165,291) $ (214,916) Price Total $ 3. 63 325,556. 00 $ (49,609) $ Volume $ Actual Variance Type Flexible Budget Price Efficiency Variance Volume Variance $ 1,181,231. 11 $ 3,125,337. 60 $ 1,216,537. 66 $ 1,416,494. 16 Flexible Budget Total Cost per Unit Total Cost Variance Price Variance Volume Variance (670,915. 33) (1,841,957. 90) $ 14. 26335 $ 16. 50162 $ 14. 26335 Flexible Budget Variance $ (1,434,086) Total Price Efficiency Variance $ (670,899. 27) Total Volume Variance $ (763,187. 10) Static Budget Variance $ (2,512,873. 3287) Fixed Costs Actual Static Variance Total Cost Variance Selling Expenses $ $ $ $ 5,023,192 4,463,000 (560,192) (3,072,804) Administrative Expenses $ $ $ 1,123,739 1,124,000 261 TOTAL Budget Cost Variance Budget Sales Va riance Budget Variance Total Cost Variance Flexible $ (1,994,017) $ (675,589) $ (2,669,607) Static $ (3,072,804) $ 1,440,487 $ (1,632,317) $2,669,607 1,632,317 $1,037,290 Variances Volume Variance $ (903,976) $ (466,638) Labor Variance $ (437,338) Labors Hours Exhibit 7 Incentive Plan (better named: â€Å"Let’s all gang against poor old Bill†11) David Hall (Purchasing) Quantity Actual Price Static Budgeted Price Acrylic fabric 7910 $ 32. 42 $ 35. 00 10-mm acrylic eyes 661248 $ 0. 19 $ 0. 19 45-mm plastic joints 1937023 $ 0. 13 $ 0. 14 Polyester fiber filling 344165 $ 1. 31 $ 1. 5 Woven label 328447 $ 0. 05 $ 0. 05 Designer box 315854 $ 0. 22 $ 0. 24 Accessories 325556 $ 0. 20 $ 0. 12 Bonus $ 14,632. 71 20% Rita Smith (Marketing) Revenues Variable Selling Expenses Fixed Selling Expenses Net Revenues Bonus Actual Master Budget $14,446,487. 00 $13,006,000. 00 $ (1,859,594. 00) $ (1,218,280. 00) $ (5,023,192. 00) $ (4,463,000. 00) Delta $ 7,563,701. 00 $ 7,324,720. 00 $ 23 8,981. 00 10% $23,898. 1 Purchasing Variance $ 20,428. 37 $ $ 25,181. 30 $ 48,183. 10 $ $ 6,317. 08 $ (26,946. 28) $ 73,163. 57 Bill Wilford (Manufacturing) Price Variance Volume Variance Static Budget Variance $ (670,915. 33) $ (1,841,957. 90) $(2,512,873. 3) NO BONUS Since negative Static Budget Variance 11 Production processes input into output. Both, the input responsible manager and the output responsible manager, make good money $73K and $24K in 1998, while the production manager makes no money. This situation is ill-fated, or just plain dumb. The â€Å"sandwich effect†, the manager in the middles gets squeezed. This is the sarcasm in management that I am illustrating with this title. Exhibit 8 Overtime Hours 448,997. 00 Direct Overtime 103,787. 00 448,997. 00 Actual Pay Rate Total Hours $ 8. 17 $3,668,305. 49 390,667. 20 $ 4. 09 $ 423,969. 90 45,457. 20 $ 9. 11 $4,092,275. 39 390,667. 20 Flexible Pay Rate Total $ 8. 0 $3,125,337. 60 $ 4. 00 $ 181,828. 80 $ 8. 47 $3,307 ,166. 40 Exhibit 9 Balanced Scorecard12 The actions of management are not static but, rather, are dynamic over time. A round of Strategic performance improvement (usually every year at the time budgets are being developed) may result in an increase in the goals that have been established by the manager and their Balance Scorecard supervisor. (see Figure 1) An analogy may be useful at this point (see Figure 2): just as in high jumping, the goal (bar) is not set at the point at which it will eventually end. It is Performance Measure in set lower, and as the jumping progresses, it is steadily moved higher.As the jumper Management trying to meet Performance clears it at lower heights, the bar is moved up. Each time the assessment (depicted by the black line in the graph) approaches or exceeds the goal (depicted by the gray line), the Figure 1. Balanced Scorecard in action 100 95 90 Performance Metric 85 80 75 70 65 60 55 50 2000 goal is increased until performance is at a level at which further improvements may not be desired. The management group of a corporation will develop plans for the year, those plans are revised through time, incentives are allocated and measures are taken to draw new plans for future years. The Balance Score card allows managers to keep their Goal core and their measures clear, so that decisions are made towards a goal that is congruent with the corporate goal. Outcome measures are results. Driving measures are Assessment incremental in nature, such as the ones depicted in Figure 2. 2004 Year 2005 2006 2007 2008 2001 2002 2003 Figure 2 Progressive Goal Setting 12 Graphs were extracted from Leadership Model based on Performance Measures and Continuous Improvement by Andres A. Calderon Exhibit 10 Balanced Scorecard for BTC Group BTC Scorecard Customer Satisfaction Measures Number of Complaints and number of unsolicited letters Employee satisfaction (involvement, recognition, access to information, support from staff functions, etc. , Staff turnover, Productivity (revenue per employee, return on compensation, profit per employee, etc. ), Number of employees qualified for key jobs relative to anticipated requirement Outcome Performance Initiatives Driver BTC Employee Satisfaction Marketing Attain a high market share in the sale Percent of stuffed animal market share and cost to attain of quality stuffed animal toys a new customer Brand recognition by becoming the synonymous for Teddy Bears (â€Å"brain Percent of people that relate teddy bear to TCB share†) Reduction of selling expenses while increasing number of sales (Last Year Selling Expense – Current Year Selling Expense) / (Last Year Sale – Current Year Sale) Marketing Marketing Marketing Marketing MarketingIntroduction of successful new product Number of new motives or designs introduced per year, variations to the market Time to market, Break even time Introduction of better distribution channel Accurate product pricing based on market Marke t accessibility related to delivery cost Contribution Margin Growth and market understanding by polling customer perception of value for money Marketing Accurate forecasting of sales and Percentage off error related to inventory cost, Percent of peak seasons (to minimize stock-outs key items out of stock, Number of back-orders and inventory cost) Group Scorecard Reduce cost of raw material while maintaining Production quality standards Minimize raw material shortages, so that Production does not have to wait Minimize production cycle timeMeasures Number of times Production rejected raw material, raw material cost compared to price index Percent of key raw material out of stock, Number of backorders Production cycle time Outcome Performance Initiatives Driver Purchasing Purchasing Production Production Production Minimal percentage of manufacturing Service failure index, return rate, warranty claims, number defects of defects Timeliness Percent on-time delivery, total time for custom er interaction (e. g. time of Internet session), average waiting time (e. g. to receive a teddy bear), satisfaction with delivery time Number of processes having adequate information on quality, cycle time, and cost New revenue or savings per database, report, etc. Management Information coverage ratio Management Return on Data

The University Where I Earn My Bachelor s, Through The...

I will be looking at the University where I earned my Bachelor’s, through the Quinn Model. I earned my BA at Marylhurst University which when I started its big selling point to their students was a focus on non-traditional students, small class sizes and advisor that work with small groups of students. From the student perspective it was very much Human Resources view and Internal process view. On the more administrative side the president of the university was typically a person educated in business while there was a diverse administration to keep the university in balance (Cawsey, Deszca, Ingols 2016). In my second year a president came along that was educated in education, they overhauled the administration and the business side of the university suffered. The school lost that equilibrium. Money was lost, departments were merged, some advisors were put in charge of larger groups of students and class sizes were doubled. Both students and staff were not happy with the direction things were heading - in fact that s how people became aware of it. Tenured professors flat out told us that things were changing and the school had to change its core model because for Because the president had bungled things. The president was stepping down but it was going to take a while to get things back to normal. Insights: 1. There might be a tendency to focus on one area. In the case of Marylhurst the president and the new administration were very focused on the students and education,Show MoreRelatedEffectiveness of Pccr Review Center19276 Words   |  78 PagesStatistic Leading to the Degree Bachelor of Science in Criminology BY: Section:4-B2 MYRA M. EVANGELISTA CHRIZAN KARL T. GARCIA MELJHON D. OBEJAS ANTHONY Q. AMORES WELMAR C. GABINETE APPROVAL SHEET This thesis entitled â€Å"EFFECTIVENESS OF PHILIPPINE COLLEGEOFCRIMINOLOGY REVIEW CENTER†, prepared and submitted by MYRA M. EVANGELISTA, CHRIZAN KARL T. GARCIA, MELJHON D. OBEJAS, ANTHONY Q. AMORES and WELMAR C. GABINETE in partial fulfillment of the requirements for the Bachelor of Science in Criminology hasRead MoreStrategic Human Resource Management View.Pdf Uploaded Successfully133347 Words   |  534 PagesPrentice-Hall, Inc. A Pearson Education Company Upper Saddle River, New Jersey 07458 Compilation Copyright  © 2003 by Pearson Custom Publishing All rights reserved. This copyright covers material written expressly for this volume by the editor/s as well as the compilation itself. It does not cover the individual selections herein that first appeared elsewhere. ii Permission to reprint these has been obtained by Pearson Custom Publishing for this edition only. Further reproduction by anyRead MoreRetailing Characteristics of Fast Food Stores and Their Impact on Customer Sales and Satisfaction29639 Words   |  119 Pagesâ€Å"Retailing characteristics of fast food stores and their impact on customer sales and satisfaction† By:- Rajul Bhardwaj Lecturer, Faculty of Management Studies, Gurukul Kangri University, Haridwar(Uttarakhand), India Table Of Contents:- ï  ¶ Chap-1 Introduction 1.1 Global Retailing Industry..†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦ 1.2 The Far East Experience..†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦ 1.3 The Changing Food Retailing sector in Asia.. 1.4 Recognition of a Problem†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦ 1.5 Objectives ofRead MoreCrossing the Chasm76808 Words   |  308 Pages0-06-018987-8 The original hardcover edition of this book was published in 1991 by HarperBusiness, a division of HarperCollins Publishers. 10 9 8 7 6 5 4 3 2 1 To Marie Contents PREFACE TO THE REVISED EDITION FOREWORD ACKNOWLEDGMENTS PART I Discovering the Chasm INTRODUCTION If Bill Gates Can Be a Billionaire 1 High-Tech Marketing Illusion 2 High-Tech Marketing Enlightenment PART II Crossing the Chasm 3 The D-Day Analogy v vi Contents 4 Target the Point ofRead MoreStrategic Marketing Management337596 Words   |  1351 PagesStrategic Marketing Management Planning, implementation and control Third edition Richard M.S. Wilson Emeritus Professor of Business Administration The Business School Loughborough University and Colin Gilligan Professor of Marketing Sheffield Hallam University and Visiting Professor, Northumbria University AMSTERDAM †¢ BOSTON †¢ HEIDELBERG †¢ LONDON †¢ NEW YORK †¢ OXFORD PARIS †¢ SAN DIEGO †¢ SAN FRANCISCO †¢ SINGAPORE †¢ SYDNEY †¢ TOKYO Elsevier Butterworth-Heinemann Linacre House, Jordan