International Journal of Business and Management Essay

As one of the most successful fast food chain in the world, throughout the development of McDonald’s, we could easily identify many successful business strategy implementations. In this paper, I will discuss some critical business strategies, which linked to the company’s structure and external environment. This paper is organized as follows: In the first section, I will give brief introduction to the success of McDonald’s. In the second section, I will analyze some particular strategies used by McDonald’s and how these strategies are suitable to their business structure. I will then analyze why McDonald’s choose these strategies in response to the changing external environment. Finally, I will summarize the approaches used by McDonald’s to achieve their strategic goals. Keywords: Strategy, McDonald’s structure Introduction McDonald’s, originated in California, USA, 1954, has become one of the most recognized and respected brands in the world. The success achieved includes that they have established more than 30,000 franchising stores in 119 countries, serving more than 47 million people each day, and generating about $15 billions revenues annually. McDonald’s also continuously enhances its brand imagine through different social activities and the sponsorship of special events and sports i.e. as a major sponsor of the world cup since 1994 and the Champions League football in England from 1996 to 2000.(www.McDonalds.com) How can McDonald’s achieve such success? There are many formulating strategies, which we could use for our analysis of their recipe of success such as Porter’s competitive strategies model, which includes differentiation and low-cost leadership; or Miles and Snow’s ‘strategy typology’, which defined prospector, defender, analyzer, and reactor strategy. Obviously, it is extremely important for McDonald’s to choose the most appropriate strategy to be successful. From my personal point view, to be an Analyzer is the most suitable strategic position for them to develop their business as a whole especially when they facing an extreme complex continuously changing world. As Miles and Snow defined that â€Å"The analyzer tries to maintain a stable business while innovating on the periphery. It seems to lie midway between the prospector and the defender. Some products will be targeted toward stable environment in which an efficiency strategy designed to keep current customers is used. Others will be targeted toward new, mor e dynamic environment, where growth is possible.† (Richard L.Daft) It is also very important to consider how McDonald’s applies these strategies and how their strategies interact with their business structure and the external environment. 1. How McDonald’s business structure influences its strategy? The McDonald’s business structure is based upon a geographic structure. When log on their website, you will be asked to choose the country that you are interested in. Actually, McDonald’s divided its operations into five geographical divisions. (www.McDonalds.com) International Journal of Business and Management November, 2008 As shown in above pie charts that around 65% of McDonald’s restaurants and approximately 75% of its revenues are generated in the United State and Europe. So, to McDonald’s, the most important strategic approach for maintaining its leading position is to keep their major markets at the same time expanding their business into the other emerging markets. However, different consumer groups in different countries may have very different tastes and/or requirements. So each full functional geographic unit of McDonald’s was required to wholly response for producing and marketing its products in that region. Through this regional structure, McDonald’s could not only satisfy the local consumers’ needs in different geographical areas but also pursuing ‘maximum local development’. Actually they produce and market slightly different types of products in different areas, and they even have different prices. As Jim Skinner, the vice-chairmen of McDonald’s illustrated that ‘if you are looking for a command center with one push button that operate our restaurant in every corner of the world, you won’t find it’. However, their philosophy of QSC&V-quality, service, cleanliness and value is same for everywhere. And McDonald’s targets the similar consumer segments that need fast service, affordable price and good standard hygiene. So their main products are similar in most countries, where they provided service, including beef, chicken, bread potatoes and milk. As the consumers in different countries having different foods requirements, McDonald’s keep launching new products for their regional consumers. In this case China and France can be very good examples. 2. McDonald’s in China: In 1990, McDonald’s opened their first store in shenzhen (near HongKong). But before they actually started their business, McDonald’s had already carried out 5 years business research and all sorts of information gathering such as the income level of the Chinese people, the kind of foods they enjoy etc. Moreover, their re-design of the counter, chairs and desks also reflected their considerations of the height and body shape of Chinese people. They made lots of efforts to promote their American burgers, and wanted to repeat the same success in China market as they has done elsewhere. Unfortunately, they are not as successful as KFC, their biggest rival, in China now. There are lots of reasons to explain it, one important issue which has once been ignored by McDonald’s is that Chinese people are more prefer chicken dishes than beef burgers, which are their main products. After identified this problem, McDonald’s has tried to adapt more Chinese tastes by adding more chicken meals into their menu for attracting more customers.(Chinese website) 3. McDonald’s in France: In France, where customers has been resentful of the fast-food chain’s incursion, McDonald’s has boosted it sales by remodeling restaurants i.e. hardwood floors, wood-beam ceilings, comfortable armchairs, and also by adding new menu items such as espresso, brioche and more upscale sandwiches. Actually they have successfully responded to the preferences of the local area. (Richard L.Daft) In the other countries the situation is the same. For example, in Canada, McDonald’s has introduced new Canadian feature breakfast. In Belgium, the McCicken Premiere has been added to the menu. Although McDonald’s has been regarded as the ultimate example of standardization for the world market. 4. How the strategy is influenced by external environment? The external environment can be divided into several sectors. In this section, I will only discuss two important parts: competitors, social concept (healthy problem) and uncertainty situation, which can greatly influence McDonald’s strategies. Then at the last part of this section, I will discuss one particular strategy they used which served for their future development purpose. Competitor: It’s unlikely that McDonald’s can always be No.1. In an annual consumer satisfaction survey, McDonald’s has been scored dead last among fast-food restaurants since 1992. In the fourth quarter of 2002, McDonald’s disclosed its first-ever quarterly loss, one reason why McDonald’s is struggling is that the consumers began to switch to its competitors, such as Burger King, Wendy’s, and Subway. These companies emphasized on offering fresher, hotter, high-quality foods at lower price with faster service. On the other hand, McDonald’s decided to close 719 poorly performing restaurants around world. All of these simply proved that McDonald’s might no longer be competitive in the fast-food market. And if McDonald’s cannot adapt external environment change, they might be gradually diminished and even replaced by other competitors. In order to keep their market share, increasing sales and profits. McDonald’s has to respond to the threat of competitors. In 2003, McDonald’s offered the McGriddles sandwiches in the US and the Canada feature breakfast. Meanwhile, McChicken Premiere and a zesty chicken have been introduced in the UK, France, Italy and Belgium. McDonald’s was trying to satisfy customer’s desire for premium products at affordable prices. Furthermore, McDonald’s is providing more choice with respond to offer ‘ Happy Meal’ to keep the children. For example, Happy meal now including chicken selects, and no-sugar –add fruit drink (juice and low-fat drink) and also to produce McDonald’s coffee which appeals to adult. Those products have been made to attract existing customer and develop new customers.(www.McDonalds) Moreover, in addition to the innovative menu, McDonald’s is also rebuilding and even relocating some of their restaurants to make the environment more attractive. At the same time, McDonald’s is differentiating itself by creating 73 Vol. 3, No. 11 International Journal of Business and Management more relevant experiences such as allowing the customers to access the Internet with the wireless technology platform. This innovative way not only attracts the teenagers, but also perfectly fitting the modern professionals’ requirements. Social problem –healthy issue With the economic development, people’s living standards have increased dramatically these years. People are becoming more concerned about their health issues. It cannot be denied that McDonald’s has attempted to make itself more convenience for the people. However, people also believe that such kinds of fast food are not good for their health. The world health organization‘s report presented that those food not only can cause the obesity of children, but also is part of the reason of causing cancer. Healthy issues became the biggest stumbling block to the development of McDonald’s. Customers were switching to healthier offering, such as Subway’s sandwiches, or KFC’s mashed potato instead of fried potato. McDonald’s has responded to this healthy trend. In order to compete, McDonald’s has added salads and other lighter options into their menu. If a mother comes in, she is not only buy the happy meal for her children, she will also be likely to buy herself a meal too .the lighter options also encourage existing customers to come back more often, because there is a greater variety of choices. Focus on Children No matter how different the tastes and the local needs are, McDonald’s has paid considerable attention to the children in every country. They built ‘happy land’ for them, offering fantastic â€Å"happy meals† with novelty toys to them. Furthermore, McDonald’s has just launched computers with games that were designed to inspire the children’s imagination at the same time shape their personal characteristics. There are three main reasons for McDonald’s to focus on the children: (1) Children are one of the biggest consumers groups to McDonald’s. And McDonald’s has been regarded, as their favorite place to go .The brand culture â€Å"happiness† is known by children. (2) McDonald’s believe that focusing on children can build the stable business, and will provide the best engine to encourage the whole family to come to McDonald’s. For example, one happy meal for a child only cost $ 5 but McDonald’s can produce more new products in addition to happy meal to offer the whole family. (3) By Building a brand loyalty with the children, McDonald’s more likely to be successfully today and in the future. In my opinion, McDonald’s is not just selling the happy meal to children; it is selling the American culture to the children – the enjoyable individual life. Actually this strategy with focused children segment is fully worked for their future development purpose. Whatever how the environment changes this strategy can always develop future generation customers’ loyalty. And the â€Å"happy children† can also bring in the whole â€Å"happy families†. Conclusion To sum up, there is a strong possibility that if the company fails to recognize the new competitions, shifting of consumer interests, and the social trends or innovative technologies, it will loose its market share. Previously, McDonald’s emphasis on adding new restaurants for near 5 years, more than 50% of increase in new restaurants opened. Unfortunately, there was only 2% of increase in the sale of the food. So, in the year 2003 McDonald’s decided to change its focus on increasing sales at existing restaurant and reduced capital spending which allows for a sizeable amount of cash be returned to shareholder. For achieving their objectives, the McDonald’s strategy should be attract more new customers, encourage existing customers to visit McDonald’s more often, build brand loyalty and, ultimately, create enduring profitable growth for the company. References Edstrà ¶m. A., & Galbraith, J.R. (1977). Transfer of managers as a coordination and control strategy in multinational organizations. Administrative Science Quarterly, 22, June, 248-263. Egelhoff, W.G. (1984). Patterns of control in U.S., U.K. and European multinational corporations. Journal of International Business Studies, Fall, 73-83 Fatehi, K. (1996). International Management, New Jersey: Prentice Hall. Geringer, J.M. & Hebert, L. (1989). Control and performance of international joint ventures. Journal of International Business Studies, Summer, 235-253 Hodgetts, R.M., Luthans, F. (1994). International Management, New York: McGraw-Hi Richard L.Daft,(2005).Organization Theory and Design, 8th edition, Thomson ,south-western(Chapter 10) Mead, R. (1994). International Management. Cross Cultural Dimensions, Oxford: Blackwell. http://baike.baidu.com/view/4676.htm

Support Individuals To Live At Home

Outcome11. Outline the anatomy and physiology of the human body in relation to the importance of correct moving and positioning individuals:Our bodies have many muscles and bones, these working together help the human body move. Certain muscles with certain bones will work together to move the part of the body. When a muscle contracts it will pull the bones at the joint in the correct direction that it is designed to move. When mobility is reduced and muscles do not get exercise these muscles will be floppy and will make movement slower and more difficult. When moving people it is important not to over stretch the joint as this can cause pain and may also cause damage the joint. There are nerve fibres throughout the body and these send impulses to the muscles and this make the muscle contract or relax. Poor moving and handling techniques can damage these nerve fibres.2. Describe the impact of specific conditions on the correct movement and positioning of an individual: There are many conditions that can impact on movement and positioning of people. People with arthritis normally have stiff painful joints and are limited movement in certain areas. When moving or positioning a person it is important to take care doing this so there is reduced pain and discomfort. Some people may suffer from cerebral palsy, as a result of this, some of their muscles may be contracted or joints will be causing a fixed rigid limb. Anyone who is looking after someone who has cerebral palsy will need to ensure they use effective communication and be careful whilst moving and handling them.Outcome 21. Describe how legislation and agreed ways of working afeect working practicies related to moving and positioning individuals:Every time a care worker moves or supports the weight of a service user they are manually handling that person.Unsafe moving and handling techniques can result in injury to either the care worker or the person they are assisting  to move.To reduce the risk of injur y to the care workers and the people being supported legislations are put in place to protect people.The health and safety at work act 1974 makes it a legal requirement for employers to ensure that the health and safety and welfare of their employees is maintained and the employees have a duty to take reasonable care of the health,safety and welfare of themselves and others.Also we need to respect the individual and include them in their own care we must also follow our work settings policies and procedures and each individual will have there own care plan (agreed ways of working) which we must adhere to.We also need to make sure that our moving and handling training is up to date as this is also a required legislation and should be renewed on a yearly basis this helps us to make sure that we move and position residents correctly also it allows us to be informed of any new regulations that may be coming into affect and also refreshes us on how to use the equipment correctly ie hoist ,manga,rotunda etc.2. Describe what health and safety factors need to be taken into account when moving and positioning individuals and any equipment used to do this:Before we carry out any activity at work that involves moving and handling we must be trained, to carry out the moves and also to ensure we have sufficient knowledge of our own body to work. Safely moving and handling incidents occur as a result of lack of awareness, slippery floors, lack of preparation, faulty equipment, lack of co-operation from the individual, poorly trained and ill prepared staff Health and safety measures When I have to move the person then I should be careful and I must explain the person before assist them, what is going to happen and try as much as possible to keep away from lifting altogether, trying rather to roll, to slide or to turn the person.The use of simple and fairly inexpensive aids will eliminate the need lifting or heavy handling. Moving and handling has special rules: I need to make sure that I have enough space to move smoothly and freely. Move any obstructions for space to move, place my feet comfortably apart so that I have a firm base. Always stand as close as possible to the person to be moved, bend at the knees so that I can use the strong leg muscles, do not bend or twist at the waist. Try to maintain the  Ã¢â‚¬ËœS’ shape of My spine to help to reduce the strain on my backOutcome 31. Access up-to-date copies of risk assessment documentation: 2. Carry out preparatory checks using: 3.The individuals care plan 4.The moving and handling risk assessment 5. Describe what action should be taken if the individuals wishes conflict with their plan of care in relation to health and safety and their risk assessment:Outcome 51. Follow the care plan to ensure that individual is positioned: Using the agreed techniques In a way that will avoid causing undue pain or discomfort 6. Monitor the individual througout the activity so that the procedure can be stopped if there is any adverse reaction:Outcome 61. Describe when advice and/or assistance should be sought to move or handle an individual safely:2. Describe what sources of information are available about moving and positioning individuals:

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PRoject Research Paper Example | Topics and Well Written Essays - 2000 words

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OLD DOMINION TRAIL BIKES CASE STUDY Example | Topics and Well Written Essays - 250 words

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Inventory management Essay Example for Free

Inventory management Essay Part One: Inventory Management and its role within the Supply Chain Inventory management is a method through, which a business handles tangible resources and materials to ensure availability of resources for use. It is a collection of interdisciplinary processes including a full circle from the demand forecasting, supply chain management, inventory control and reverse logistics. Inventory management is the optimization of inventories of manufactured goods, work in progress, raw materials, and other features of companies in order to reduce storage costs while providing a high level of service and smooth operations. Inventory management in logistics is the optimization of operations directly related to the processing and registration of goods, and to the coordination with the procurement and sales service, it is the calculation of the optimal number of stores and their locations. Effective inventory management allows an organization to meet or exceed customers expectations. Several technical applications of inventory management models are incorporated by the inventory management so as to achieve efficiency. Critical role of the inventory management is therefore played by the concepts such as safety stock, cost of goods, economic ordering quantity, customer managed inventory, a vendor managed inventory, and the inventory turnover. The key principles of inventory management remain the same across all the industries; however, some critical areas of emphasizing these principles may vary from one sector of business to another. Inventory management in the supply chain is a complex of supply chain optimization techniques. This is a key element in the supply chain management. Experts emphasize companies’ attention on what constantly improving efficiency in the supply chain has become a market requirement and prerequisite for competitiveness. Global trends for the largest industrial and commercial companies integration lead to the formation of the global system with integrated supply chain, procurement, etc. That is why inventory management in the supply chain cannot be separated from the overall system, a single ‘logistics organism of the company. Information technology can help to integrate the management of inventory in the supply chain. The purpose of the usage of information technology to manage inventory in the supply chain is to increase the efficiency of all processes. (Supply chain management  consulting 2002) The important aspect of the inventory management lies on the correct application of the right inventory management tools. Understanding of all the details of inventory management leads to the effective control of inventory. When lean practices are applied to all aspects of the inventory management cycle, this means that business can effectively reduce the investment in shipping costs, plant rentals, reverse logistics, and standing inventory while improving or maintaining customer service levels in its overall performance. (Purchasing and Procurement Center, 2012). Therefore, inventory management is important and need to be effected at all levels of business operations to keep the inventory levels stable and to avoid costly errors and inconveniences (Winsner, 2011). Part Two: 1. It is often difficult to find reliable costs of stock. With shortages this seems almost impossible. Discuss how we can find cost of loss of good well or reduced future sales, and to what extent we can have reliable estimates for such costs. Often, it is difficult to find reliable cost of stock because market factors such as shortages come into place. The most important element, which must come into place pertaining to this situation, is intelligence pricing. Intelligent pricing is an element, which will ensure a successful business venture, and without this business will not find reliable costs of stock. Before launching a new business, it is always important for entrepreneurs to have adequate knowledge about the various pricing strategies and components available. Market place factors ought to be weighted by the business owners before prices of goods and services are set. Therefore, factors such as the market, competition and the distribution costs need to be put in place so as to arrive at reliable cost of stock. In any analysis of the inventory management system several factors should be considered: the demand forecast and delivery time, as well as the costs associated with the system operation. The cost parameters must be considered as well. Firstly, the costs of holding reserves, which include the cost of dead capital in stocks,  keeping costs and other costs associated with physical presence of goods in a warehouse. Secondly, order and reorder costs which includes the cost of placing an order, the cost of record-keeping, as well as the cost of set-closing operation if the output is considered in batches. Another important indicator are the costs due to lack of or inability to meet demand(shortage costs), the costs due to changing nature of the products, production costs , as well as losses due to obsolescence or damage. Lets consider shortage costs in details. These are the costs associated with the occurrence of shortage and can show up in those cases when the product is required, but cannot be supplied because it is out of stock. The impact of shortage is wider than lost profit, as it involves the loss of image, goodwill and potential losses from the reduction in the number of sales in the future. These costs may also include such payments for actions ,aimed at reducing the deficit, as freight forwarding, sending a rush order, payment for special types of products, the usage of more expensive suppliers. Most companies believe that shortage is always expensive, so they try avoid it. In other words, they are willing to pay relatively low costs for stock keeping in order to avoid relatively high costs associated with shortage. These costs represent a penalty to be paid by the owner of an enterprise in case when the demand exceeds the supply. It is very difficult to ensure that demand will always be satisfied and, in addition, it is likely for a firm that such guarantees can be joint with extremely high costs. The shortage can be offset by emergency delivery, in this case, penalty is the difference between ordinary value of product and the cost of emergency delivery. Sometimes shortage is offset by back-ordering, i.e. goods are delivered to the customer as soon as they come in stock. In this case, penalty is the loss of goodwill, this can affect customer’s behavior in the future. In extreme case this shortage can lead to the loss of customer, then the penalty will include not only lost sales cost, but also losses of many customers in the future. Identifying shortage costs is exceptionally difficult task, and it does not arise barely because the administration of an enterprise is not interested in reduction of these costs. Direct shortage cost figures were obtained only in a few cases, and only with limited accuracy. One of the most important  elements of the intangible assets of the company is its goodwill. At the same time it cannot be said that the formation of goodwill and maintaining it at a high level is something new and unique for today’s businesses. Goodwill represents the kind of good name of a company and is accounted in its intangible assets, along with copyrights, know-how and trademarks. Goodwill may be either positive or negative. The positive goodwill of a company may help: To add psychological value for products and services; To attract new customers in case they have a choice between functionally similar products or services; to bring a company more qualified employees and increase job satisfaction of an existing staff; To increase the effectiveness of advertising and sales, to support distributors, advertising agencies, suppliers and business partners; To raise funds on the stock market and survive in the event of a crisis. Any competitive producer knows that in order to gain the consumer recognition and profit, it is needed to invest primarily in itself. After all, a good name works better than any advertising. It is impossible to generate a goodwill from scratch. The company should enjoy really significant achievements and benefits which lay the foundation for goodwill. The process of generating a goodwill takes a long time and considerable amount of money. This is a long-run, very complicated process that cannot be insured against dangers, losses and risks. (Lean manufacturing and and operations management, 2012) One of the most important trends in recent years has been towards e-commerce. How does this affect inventory management? Electronic Commerce is a type of trading, which applies the use of modern technologies such as mobile commerce, supply chain management, electronic funds transfer, internet marketing, electronic data interchange, online transaction processing, and inventory management systems among others. (Practical Ecommerce, 2010). Through the application of computerized technology in inventory management, business organizations are able to have a complete inventory description in real-time basis. Investing in e-commerce technology allows business owners to have a strong inventory management backed, which includes bar codes that allow streamlining of the inventory processes. A streamlined process leads to accurate planning due to improved forecasting, product turnover leading  to increased profits and better customer services. E- Commerce inventory management system also means that the business owner can easily integrate with customers through various technologies such the internet and the smart phones. Through this, customers are able to access the available products and their prices and business owners will be able to place their products in the market with ease. Measuring of the inventory turns is also achieved by e-commerce with the use of the appropriate software and proper techniques. Therefore, more frequent inventory turns are achievable, and this boosts the profits. E-commerce is also applied in managing vendors, and maintaining good ties with vendors enables business owners to negotiate favorable terms and conditions for business. Elimination of obsolete inventory in a timely manner is achieved through e-commerce as the seller can easily identify such inventory through real-time observation of the market changes. Inventory items are also reduced through e-commerce since business owners are able to keep just enough items because they know their market capabilities in real-time without false anticipation. Therefore, the overall impact of e-commerce in inventory management is that accurate information is attainable and efficient, and effective operations can be achieved by business owners because the amount of warehousing space required is reduced and constructively used with minimal wastage associated with unpredictable approximations and anticipations (Coyle et al, 2008). Now it is quite obvious that the Internet is changing the image of the world economy. The Internet has the greatest impact on e-commerce between businesses (B2B). Companies form strategic alliances and build relationships with suppliers. The rate of development and growth of e-commerce, as well as promising prospects for increased supply chain efficiencies all these facts have a significant impact on the companies’ activities engaged in B2B commerce. Such businesses are forced to reduce operating and handling costs and at the same time to accelerate the supply chain activity. Those B2B companies that do business effectively have achieved a leading market positions in their industries. The supplying funds savings can be directed at the enhancement of IT infrastructure operations, and ultimately at the improvement of customer service B2B. The differences between e-commerce B2B and B2C are more significant than between the retail and wholesale trade. From a business perspective, this means savings within the organization, a willingness to enter into profitable alliances with suppliers, a reduction of operative costs in the delivery of goods and services, the precise regulation of the complex coordination within the union in respect of procurement, timely delivery and electronic payments. (Network solutions, 2012). Conclusion A company may command a hefty price on its product or service, but it is amazing how such companies may sometimes observe to be making minimal profit, making no profit or even running at a loss. This means that the cost of the product is different. Perhaps, to arrive at a reliable cost of stock means that business owners need to develop appropriate pricing strategy and to implement it so as it will result in generation of profits. Inventory management is a method through, which a business handles tangible resources and materials to ensure availability of resources for use. Efficient technology such as the application of e-commerce leads to effective inventory management. This is likely to lead to cost efficiency and effectiveness and therefore generate profitability. Main advantages of e-commerce for companies are: global scale, reduction of inventoty costs, supply chain development, fast time-to-market etc. For customers they are: large product variety, personalization, low prices, etc. The high emphasis should be placed on costs parameters when analyzing inventory management. The impact of shortage cost is wider than the lost profit, as it involves the loss of image, goodwill and potential losses from the reduction in the number of sales in the future. Identifying shortage costs is exceptionally difficult task, and it does not arise barely because the management of an enterprise is not interested in lowering these costs. Sometimes the shortage is offset by back-ordering. Shortage costs may lead to the loss of goodwill, this can affect the customer’s behavior in the future. Under present-day conditions, goodwill may change in the shortest possible time. A number of different factors can contribute to this, and therefore the organizations security policy should include measures to manage reputational risk. Is is evident that the goodwill in the current market environment is the most important competitive advantage for any company.

Two Views on Domesticity Essay Example for Free

Two Views on Domesticity Essay In Joan Williams book â€Å"Unbending Gender: Why Family and Work Conflict and What to Do About It†, she defines domesticity as â€Å"a gender system comprising most centrally of both the particular organization of market work and family work that arose around 1780, and the gender norms that justify, sustain, and reproduce that organization. † (1) Throughout the book, Williams seeks to redefine the very meaning of domesticity and how it affects both men and women. The author of the article â€Å"Gender, Status, and Feeling†, seeks to explain how men and women navigate their emotional minefields and why it affects their respective statuses in society. While Williams and the author of â€Å"Gender, Status, and Feeling† differ on the reasons why women are seen as being on a lower pedestal than men, they both agree that women do a good job of dealing the hand they are dealt, for the most part. It is obvious that Williams sympathy lies toward the female half of the population. In the introduction, Williams cites several statistics that shows the reader how women are victimized by the â€Å"ideal worker† norm. The author defines an ideal worker as someone who works forty hours a week year round. (2) She goes on to explain how this norm excludes most â€Å"mothers of childbearing age. †(2) One statistic cited states that â€Å" two-thirds (Williams emphasis) [of mothers] are not ideal workers even in the minimal sense of working full time full year. † (2) Another statistic cited states that 93 percent of mothers are excluded from jobs that require â€Å"extensive overtime. † (2) With sobering statistics like these, Williams tries to show that against towering odds, mothers of childbearing age arent able to compete in the market workplace with men. Williams unequivocally states that she wants to â€Å"democratize access to domesticity. † (174) She then goes on to state that â€Å"a restructuring of market work will give to working class women and women of color greater access to the parental care that remains a widespread social ideal. † (174) This is an interesting idea because earlier in the book, Williams ripped apart a womans book because the author made certain life and career choices that didnt seem palatable to Williams for some reason. Deborah Fallows, a successful linguist in her own right, went down to part time hours, then quit altogether, when her son was born. She wrote a book called A Mothers Work, which described the journey that she took from successful career woman to stay-at-home mom. For some reason, Williams doesnt believe Fallows would happily give up her career for her son and husband, a high powered White House aide. Williams states: â€Å"Thus Fallows presents (authors emphasis) her decision to stay home as a choice she made to improve her own emotional state She quit both to avoid negative feelings and to experience positive ones, as leaving gave her more time â€Å"to partake of the pleasures of [Tommys] company. † (19) Williams sees Fallows choice to stay home as a prime example of how domesticity saturates even the upper levels of society. Williams goes so far as to attack Fallows view on child care. On page 32, Williams wonders why Fallows would be against day care in general when her own experience was positive: â€Å"It is hard to see why the low quality of child care for the poor explains Fallows decision to stay home. † It seems as if Williams is having a really hard time trying to figure out why an upper class woman like Fallows would give up everything she was working for in order to stay home with her child. If staying at home with the kids is okay for poor and working class women, why isnt it okay for a woman like Fallows? On the surface, Williams seems to be fighting for women all across the economic spectrum. However, underneath lies a subtle streak of the same sort of classist attitudes that Williams pins on some feminists later on in her book. With Williams raging against the machine of domesticity, one would think that the author would lash out at the male half of the population. Surprisingly, she doesnt do this. Williams feels that men are also the victims of domesticitys ideas of the ideal worker as well as domesticitys view in other areas of society. For example, on page 3, Williams explains how women generally lose out when it comes to financial support after divorce: â€Å"Mothers marry, marginalize, and then divorce in a system that typically defines womens and childrens postdivorce entitlements in terms of their basic â€Å"needs†, while mens entitlements reflect the assumption (derived from domesticity) that they â€Å"own† their ideal-worker wage. † In this case, Williams chooses not to point the finger at an easy target (men). Instead, she blames a system that allows men to keep the vast majority of their earnings while â€Å"40 percent of divorced mothers live in poverty. † (3) Williams even blames domesticity for the lack of parenting prowess on the part of some men. Again, Williams cites some statistics that shows how domesticity changed attitudes on parenting: â€Å"One study estimated that an average American father spends twelve minutes a day in solo child care. Another reported that mothers spend about three times as much time as fathers in face-to-face interaction with their children. † (3) The author then gives a short history lesson on how exactly did domesticity changed the face of parenting for both men and women: child rearing was considered too important to be left to women, and child-rearing manuals addressed fathers. Men were actively involved, in part because market work and family work were not yet geographically separated, so that fathers generally worked closer to home than most do today In a society that viewed women as the â€Å"weaker vessel,† it made no sense to delegate childrens health, well-being, and eternal souls to the exclusive sphere of women. (3) It seems as if Williams is yearning for a simpler time when fathers could take off work for a few moments and read a story to his children. This isnt a perfect scenario. After all, women were seen as inferior second class citizens who werent capable of molding the minds of her children. What Williams is actually wishing for is a time where the ideas of domesticity didnt interfere with the way that fathers tended to their children. While Joan Williams is sounding a battle cry, the author of the article â€Å"Gender, Status, and Feeling† is blowing a whistle. In the article, the author attempts to explain not only how men and women handle their emotions, but how women use their emotions to navigate a society that still sees them as second class citizens. One thing that Williams and the author article would agree on is that the female half of the population is usually seen as an afterthought in our society. This point would be where the two authors viewpoints diverge. First, the author of the article argues that women use their emotions as a means to an end. In a society that doesnt value a lot of their contributions, some women have found other ways to survive: lacking other resources, women make a resource out of feeling and offer it to men as a gift in return for the more material resources they lack. For example, in 1980 only 6 percent of women but 50 percent of men earned over $15,000 a year. (GSF 163) From this passage, one can see that the author feels that women readily adapted to the hand they were dealt. The author doesnt even seem to think this is a bad thing. They see this manipulation of their emotional palette more as a means of survival. The author even theorizes as to why women are believed to have been born with what Williams calls an â€Å"ethic of care†: As for many others of lower status, it has been in the womans interest to be the better actor. As the psychologists would say, the techniques of deep acting have unusually high â€Å"secondary† gains. Yet these skills have long been mislabeled â€Å"natural†, a part of womens â€Å"being† rather than something of her own making. (GSF 167) Williams would disagree with part of this authors statement. While the author of the article and Williams both believe that the place of women in society is based on societal beliefs, Williams states in her book that the ideas that domesticity has planted is the sole reason for this. For example, on page 182, William says that â€Å" women need to be selfless only because they live in a system that marginalizes caregivers. † In other words, women have no choice but to be selfless caregivers. In her book, Williams does everything she can to fight the societal belief that all women are born with an ethic of care. The author of â€Å"Gender, Status, and Feeling†, however, not only thinks that women are born with this innate need to nurture, but that it comes in handy when women become mothers: â€Å" more women at all class levels do unpaid labor of a highly interpersonal sort. They nurture, manage and befriend children. More â€Å"adaptive† and â€Å"cooperative†, they address themselves better to the needs of those who are not yet able to adapt and cooperate much themselves. †(GSF 170) The author of the article uses the example of male and female flight attendants to illustrate how society views men and women in a position of authority. The author reported that when a female flight attendant makes a request of a passenger, the passengers would usually argue with them. When a male flight attendant was called over to help, the request was usually granted with no problem. Williams claims that most people arent able to help this phenomenon: â€Å"Thirty years of second-wave feminism have seen many accomplishments, but dislodging the ideology of domesticity is not one of them. Most people, feminists or not, believe some version of domesticitys descriptions of men and women. † (193) Williams and the author of â€Å"Gender, Status, and Feeling† would disagree about a lot of things. Williams is a head strong feminist whose goal is to change the core beliefs of society. The author of the article believes that women have used their emotional palettes to adapt to their marginalized role in society and doesnt say whether this survival tactic should be a thing of the past. One thing that is evident in both Williams book and the article is the belief that women throughout history have been resilient in working the hand they are dealt and will continue this tradition as long as society pushes their half to the outermost margins. Works Cited Williams, Joan. Unbending Gender: Why Family and Work Conflict and What to Do About It. New York: Oxford University Press, 2000 â€Å"Gender, Status, and Feeling† (article)

How To Overcome Cross Cultural Communication Barriers English Language Essay

How To Overcome Cross Cultural Communication Barriers English Language Essay Which aspects of the local culture would you wish to observe and understand in order to avoid problems of cross-cultural communication? Culture means the customary beliefs, social norms, values, material traits, and behavior patterns transmitted from generation to generation that distinguish groups of people. Cultural background affects how individuals communicate and how they interpret messages received from others. Corporate Culture: Five generally recognized core cultural dimensions are ethnicity, race, gender, age physical disability. In addition to these core cultural dimensions for individuals, organizations such as corporations have behavioral expectations, values, and patterns of operation that are referred to as organizational or corporate culture. Large corporations such as Microsoft seek personnel diversity that represents the multicultural environment in which the organization operates. The Standards of Conduct for Microsoft states the belief that retaining and fully engaging diverse talents leads to enhanced innovation in products and services. Cross-Cultural Communication The ability to successfully foster, improve form relationships with the members of different cultures is known as cross-cultural communication.. It is based on other cultures manners, values, decision-making practices, social structure perceptions, and the way of communication of group members in person, verbal or non verbal, or in writing. 1. For understanding to take place, both people must have some form of knowledge or awareness regarding the norms or customs that exist in each others culture. 2. It is essential that people understand the potential problems of cross-cultural communication, and make a conscious effort to overcome these problems and important to assume that ones efforts will not always be successful, and adjust ones behavior appropriately. 3. For example, one should always assume that there is a significant possibility that cultural differences are causing communication problems, and be willing to be patient and forgiving, rather than hostile and aggressive, if problems develop. One should respond slowly and carefully in cross-cultural exchanges, not jumping to the conclusion that you know what is being thought and said. 4. If words are used differently between languages or cultural groups, however, even active listening can overlook misunderstandings. Active listening can sometimes be used to check this out-by repeating what one thinks he or she heard, one can confirm that one understands the communication accurately. 5. Intermediaries are helpful in translating both the substance and the manner of what is said. The impact different cultures have on peoples behavior, emotions and thought processes are the focus of cross-cultural psychology. The norms and values within a culture go a long way toward shaping a persons psychological make-up and how she interacts with her environment. 6. Cross-cultural research examines how different cultures compare in terms of human behavior. The purpose of this research is to address the growing conflicts and global concerns that arise as a result of cultural differences. Impact of Cross-Cultural Differences on Employees behavior: à ¢Ã¢â€š ¬Ã‚ ¢ Individual behavior in organizational setting varies across cultures. The behavior patterns are likely to be widespread and pervasive within an organization. à ¢Ã¢â€š ¬Ã‚ ¢ Culture itself is an important variable for this variation. There are also other factors like differing standards of living and varied geographical conditions which cause variations in behavior. However, culture is a significant factor. à ¢Ã¢â€š ¬Ã‚ ¢ Although behavior within organizational setting remains quite diverse across cultures, organizations themselves appear to be increasingly similar. Hence, managerial practices at a general level may be alike, but the people who work with in organizations differ markedly. à ¢Ã¢â€š ¬Ã‚ ¢ The same manager behaves differently in different cultural settings. A manager may adopt one set of behaviors when working in one culture, but may change those behaviors when moved into a different culture. à ¢Ã¢â€š ¬Ã‚ ¢ Cultural diversity can be an important source of energy in enhancing organizational effectiveness. More and more organizations are realizing the virtues of cultural diversity, but surprisingly, little do they know how to manage it. Issues in Cross-Cultural Communication: 1. Language: When people do business, they need to be speaking the same language. Even if two folks are not naturals of a certain language, there must exist a certain consistency in the verbiage in order to avoid some potentially catastrophic circumstances. 2. Workplace: More and more managers are seeing problems within their own workplace because of a lack of understanding of other cultures. It simply involves two people of a different ethnic background who do not understand the other culture well enough to effectively communicate with each other. 3. Lack of communication: This most often occurs when managers and upper level management do not feel the need to communicate with their workers because they do not know how. 4. Use of jargons: workers do not mean to harm anyone when they choose hurtful words, but the damage can often times be irreparable. In this case, it is always better to be safe than to be sorry. Barriers of Communication: A number of communication barriers exist when we are interacting with people from different cultures. These are: (a) Discrimination Harassment: 1. Discrimination is showing favoritism toward or prejudicial rejection of people because of differences. 2. Business communication between the sexes calls for a clear understanding of remarks and actions that could be construed as sexual harassment. 3. Sexual harassment is unwelcome behavior of a sexual nature or with sexual overtones. It may occur for men as well as women. 4. A victim of continued offensive behavior should report the harassment to the proper person in the organization. b) Lack of knowledge understanding of cultures: An understanding of cultures means being aware that individuals within each culture have similarities and differences. It means responding to people as individuals while recognizing that cultural backgrounds and experiences influence behavior and communication. c) Cultural Relativism Ethnocentrism: 1. Cultural relativism compares the values and behavior of different cultures and usually means judging them against standards of right and wrong. This approach to other cultures becomes a barrier when you assume that cultural beliefs, values and behaviors are wrong if they differ from those of your culture. 2. Ethnocentrism is the inherent belief that your own cultural tradition and values are correct and superior. People around the world are ethnocentric to a degree. Beliefs, values, and behaviors that differ from those of your culture may seem peculiar, strange and even wrong. d) Language: à ¢Ã¢â€š ¬Ã‚ ¢ An increase in multicultural interactions presents language challenges. When organizations communicate with the large number of people who speak the languages other than English misunderstandings may occur. à ¢Ã¢â€š ¬Ã‚ ¢ Non verbal language influences the receivers understanding and acceptance of a spoken message. à ¢Ã¢â€š ¬Ã‚ ¢ If the message receiver perceives a difference between the senders verbal and nonverbal messages, he or she is more likely to believe the non-verbal than the verbal communication. à ¢Ã¢â€š ¬Ã‚ ¢ In multicultural business communication, non verbal signs vary as much as spoken languages do. Nonverbal greetings vary from a bow to a handshake or from a hug to an upward flick of the eyebrows. à ¢Ã¢â€š ¬Ã‚ ¢ Not understanding cultural differences in nonverbal messages causes communication problems. How to overcome Cross-Cultural Communication barriers? 1. Introducing employees who will be working together in a non-threatening environment enables a good working relationship long term. Learning about another cultures language, rules and norms for acceptable behavior helps prepare your employees to deal with situations as they arise. 2. Conducting activities to demonstrate how dependent we are on language. 3. Provide workshops, tips and techniques for communicating effectively in cross-cultural work environments. 4. Coach employees to mediate conflicts related to cultural misunderstandings. Provide opportunities for employees to respond to situations from viewpoints different than their own. Multicultural Communication Guidelines: (a) Understand your own culture: Improve communication with others by increasing awareness of your own culture and its influences on your beliefs, values, and behavior patterns. Recognize that your cultural background and experiences shape how you think, what you value, and how you communicate. (b) Identify and adapt to language differences: If you are communicating with persons from another culture, learn how that cultures verbal and nonverbal languages differ from your own. Observe and learn the meaning of nonverbal communication signal such as facial expressions, social distance for conversing, and hand gestures. Avoid nonverbal signals that may be offensive. (c) Keep an open mind and respect diversity: Learn about other cultures, beliefs, and customs without judging them by your own cultural identity and unexamined biases. This is not to suggest that you change your beliefs or disrespects your own culture, but rather that you recognize that cultural values affect beliefs and behaviors and that understanding how others interpret verbal and nonverbal language helps your communication receive the intended response. High Context vs. Low Context Cultures: S.No. High Context Low Context Indirect communication patterns Direct and specific communication 2. Fewer words, more nonverbal clues High value on words rather than shared background. 3. Simple, ambiguous messages Structured messages with technical details. 4. Highly verbal people perceived as unattractive; smiling associate with nervousness. Informal, smile frequently, and frequent use of hand gestures and facial expressions 5. Reliance on long term relationships and underlying messages. Transitory personal relationships; shared background not assumed for meanings. 6. Long term view of time. Short term view of time. 7. Appointments considered flexible, on time may be within a half hour , week, or month Emphasis on appointments, management of schedules, and punctuality. 8. Vague, non confrontational language preferences Focus on getting a job done, succeeding, and profitability 9. Honor and face more important than business; defer to power and position Transitory personal relationships; ideas and people assumed as equals. Strategies for Effective Communication: http://t3.gstatic.com/images?q=tbn:ANd9GcTuQKF8lZfBNthoB1APi30XXqaOXA0uGktFUVy1f4sKgvz7HhcewA Aspects of Japanese Culture Communication Relationships: 1. On the basis of personal relationships, Japanese prefer to do business. 2. Greetings or seasonal cards maintain good relationships. 3. The person should be good correspondent to maintain communication relationship with the Japanese. 4. Being recommended by someone who already know the Japanese company also have good relationships would create a good impression. Business Negotiation: 1. Person must be vigilant at observing Japaneses non-verbal communication as they have crucial time saying no. 2. Japanese are non confrontational. 3. Japanese prefer broad agreements. 4. Never raise your voice or loose temper during negotiations. 5. Be patient as Japanese remain silent for long time. 6. A gesture of goodwill using Japanese lawyer. Meeting Etiquette: 1. Wait to be introduced. 2. Formal greetings ritualized. 3. Impolite to introduce yourself. 4. Show correct amount of respect. 5. Traditional form of greeting bow. Understanding Foreign Ways: 1. They dont expect foreigners to speak or read in Japanese language. 2. As long as respect is shown, mistakes are allowed. 3. They are ready to help always but often feel embarrassed due to lack of knowledge of English. Non-Verbal communication of Japanese: 1. Frowning is considered as a sign of disagreement when someone is speaking. 2. An impassive expression is maintained by Japanese while speaking. 3. Japanese rely on tone of voice, posture facial expression to tell them what someone feels. 4. Staring at another persons eyes is considered disrespectful. 5. Scratching the eyebrow, inhaling through clenched teeth, scratching back of the head tilting the head are some expressions to watch out. Dining Etiquette: 1.Remove shoes put on slippers before entering. 2. For dinner, arrive on time. 3. Dress formally until youve not been told that the occasion is casual. 4. Put on the toilet slippers before going to the toilet then remove it when youre finished. Dress Etiquette: 1. Men should wear conservative, dark colored suits. 2. Business attire is conservative. 3. Women should dress conservatively. Business Meeting Etiquettes: 1. Rather than sending fax, letter or email, its better to telephone for an appointment. 2. Appointments should be made in advance for several weeks. 3. Arrive on time for meetings. Be punctual. 4. Japanese may take several weeks to be comfortable with you. Be patient and calm. 5. To prove trustworthiness ability, respond quickly. 6. Present the senior most member of the company with a gift , at the end of the meeting. 7. Never refuse a respect by Japanese, as they believe in Long-term relationships. 8. A small amount of business may be awarded as a trial tto know if you meet your commitments. 9. The most senior Japanese person will be seated furthest from the door, with the rest of the people in descending rank until the most junior person is seated closest to the door. 10. Being a group society is ready for a group meeting, even if you are expecting to meet only one person. 11. Always provide a package of literature about your company including articles and client testimonials . . .

The Future in Cyberpunk :: Genre Literature Science Fiction Essays Papers

The Future in Cyberpunk Works Cited Missing The defining characteristics of the cyberpunk genre have been debated since the beginnings of the literary movement. Some authors, classified as cyberpunk, question the very existence of this label, while others are in constant disagreement about the traits that make up the literature. Authors such as Bruce Sterling believe that cyberpunk is the integration of technology and literature in a world where the gap between science fiction and reality is rapidly closing; however, others such as Lewis Shiner have formed the opinion that this literature is merely a product of pop culture, hence it should not have any true literary importance. Furthermore, cyberpunk is said to be the voice of the underground in modern society, and the vision of a new technological world. These theories represent the different views of the major authors in this genre, thus it becomes difficult to define a literary style from such opposing views. A more constructive method is to analyze the major characteristic s and styles used in the stories considered as cyberpunk. The negative portrayal of the integration of technology and society is a fundamental tenet of the literature, because it presents a pessimistic vision of scientific advancement. The genre's dark tones, seen in the styles of it's major authors, emphasize the bleak images throughout the futuristic fiction. The constant conflict between the individual and a technologically advanced society is a major theme of the genre, for it stresses man's insignificance. These characteristics are interwoven into the fabric of cyberpunk and form a bleak image of science fiction and the future. The issue of technology and its integration into society is a major pillar of most science fiction; however, it is not an essential feature of cyberpunk. The concepts of cyberpunk literature are futuristic, but technology is not prevalent in the literature. In "Rock On" synthesizers, special effects, lasers, and other virtual objects bring forth images of the future and technology. But the major theme revolves around the fact that the main character is trapped in the constructs of this world. Another example is seen in "The Girl Who Was Plugged In", because the author took much care in trying to explain the possible scientific advances, yet again the major theme in the story is the character's struggle to find her individuality amongst the technology. Much of science fiction is about how the individual uses the technology to overcome the problems that confront him, conversely in the realm of cyberpunk the character's individuality is in conflict with the impersonalness of technology.

Essay on Creon in Sophocles and Anouilhs Antigone -- Antigone essays

Creon in Sophocles' and Anouilh's "Antigone"       In both plays, Creon sees himself as a passive agent rather than a villain, only acting out a predetermined set of instructions based upon certain laws and edicts. Creon tries to give the impression that he is not really in control; if it were up to him, as an individual, things would be different. Sophocles' Creon tries to wash his hands of Antigone's death by leaving her in a sealed cave. The gods will determine her fate, so he thinks. Anouilh's Creon goes so far as to admit the "childish stupidity" of his own decree. He even confides in Antigone that he is not certain which brother's body was buried. He insists, though, that once knowledge of her act is public, the matter is entirely beyond his control. There is a point of no return past which he is powerless to act. In becoming king, an instrument of the State, Creon can no longer assert his will as an individual, morally or otherwise. Where the original Creon tried to leave matters with the gods, Anouilh's Creon points towa rd the State and its will independent of his own.      Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   Antigone's fate unfolds in both plays and Creon does not interecede. Although ironically they share a sense of powerlessness, an important distinction can be made at this point. Sophocles' Creon learns from Antigone's death. Her sacrifice acquires meaning. Anouilh's Creon is too busy with matters of state to assess Antigone's death on a personal level. Her sacrifice is inconsequential, another shot fired into the mob. The reaction of each king to Antigone's death and the carnage that ensues shapes the conclusion of each play literally and thematically.      Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   Creon in the original play repents belatedly after learnin... ... seems to suggest that morality must or will be compromised. For Sophocles, morality helps to reinforce order, but on a cosmic, and in many ways absurd, level. Creon is forced to submit to the laws of jealous, fickle, inconstant gods. Antigone is the only advocate for the god's place in judgement over mankind and her reward is an untimely death. This "order" is beyond human comprehension. Both plays leave a reader or audience morally unsettled. We find Creon morally culpable but are left uneasy by the order established at the conclusion. Perhaps this unsettling effect was at least part of the playwrights' ultimate goal.    Works Cited Anouilh, Jean. Antigone. Rpt. in Masters of Modern Drama. Ed. Haskell M. Block and Robert G. Shedd, New York: Random House, 1962. Sophocles. Antigone. Rpt. in Ten Greek Plays. Ed. L.R. Lind, Boston: Houghton Mifflin, 1957.

Persuasive Essay: The Holocaust :: Persuasive Writing

My reaction to the Holocaust was devastating. It is one example of bad things happening to good people. The mass murdering of so many Jews is just disgusting and also because it was done for basically no reason. As this was a true event many sources or witnesses are available to express their views, feelings and emotions of themselves and those who survived this terrible tragedy. I will demonstrate examples of Jews who have survived what they have been through and what they think about God. It is really hard to go through all of this and still believe that God exists. The holocaust should not change our theology on God. It is said to be that the Holocaust was a temporary "Eclipse of God".[1] This is supposed to be when God is away from earth beyond any reason or explanation. People trying to respond to this problem of believing that there is a God after witnessing the terrible event have either succeeded or failed. I will introduce three people who have survived the Holocaust and have tried responding to this problem. The three people included are Primo Levi, Richard Rubenstein and Emil Fackenheim. I think a big impact on the life of Jews would be their belief in God because many of them have tried responding to this problem and have changed the ways in which they think about him, their views on how good or powerful he is, how they express him and why they still believe in him. I will introduce the problem of evil to the Jews that have survived the Holocaust and their problems of belief. I will also say which of the three Jews the most are convincing to me. The holocaust presents a problem for the Jews and changes their belief in God because now some Jews think "God is Dead" [2] Their reason to thinking this is because God is supposed to be omnipotent and almighty he could not have let something like this to happen. If there was a God, surely this event would not have taken place.

Cardinals wholesaler case

The fraud triangle is helpful in explaining motivation for employees to fraud the company: Motive, Opportunity, and rationalization are the trigger for employees to perpetrate any company. Motive-incentive or pressure that drives an individual to commit fraud. This is caused by life pressures, illicit activities or lifestyles needs that create personal financial problems. Opportunity-a condition or situation that allows fraud to occur. Both the design and effectiveness or internal controls play a key role in this regard.Rationalization-is the attitude or mindset that enables the individual to rationalize the fraudulent act. Bill Carter- an angry, ex-employee that felt unfairly fired. Bill felt pressure from financial obligation and the need to support his family after being fired. With debts totaling $38,000 and educational expenses for his oldest son, Bill felt desperate about his financial situation and grew angrier giving him a motive to commit fraud. Bill was the purchasing depar tment manager and was aware of the weak internal control that existed in the company.He knew that there was no segregation of duties in the company because as a former manager he knew that the person who approved vendor list also approved the payment. With this in mind we can see how opportunity to commit fraud is present. His rationalization was that the company owed him for using him as a escape goat to prove their point and he also felt that a lucrative company as Cardinal would not miss a few thousand dollars. Mike Smith-had large debts, a gambling problem and a lifestyles hard to maintain.He also felt he owe his friend Bill for accepting his position after he was fired. All this together gave him the motive required to commit fraud. Now being the purchasing department supervisor he was in a position where he was capable of perpetrating the fraud because Bill had informed him that segregation of duty was not present in the company. He knew that he was the person in charge Of app roving the vendor list as well as the payment. And lastly Mike rationalization was that this was the only way for him to pay-off his debts and make a fresh start.He also felt that he could always back off the scheme after his debts were all gone. Four areas of Fraud Bill Carter had been employed for 22 years with a Fortune 500 corporation where he was the purchasing department manager. He had been married and had three children with his oldest attending an Ivy University. Unfortunately due to an indiscretion Bill was fired and was worried that his fife would find out what had happen. With only a two week severance pay he felt pressure to find a source of income to provide for his family.Consequently Bill decided to pull a vendor scheme with the help of his friend Mike Smith. As I conducted a review of the vendor list I revealed that they were six vendors suspicious of fraud. I was able to identify the six vendors because they either had a post office box address, no phone number lis ted, and they either had an invalid taxpayer identification number or were missing the number altogether. Also the invoices were created using an excel broadsheet invoice template which is a common characteristic of fictitious vendors.The search also revealed that Bill Carter created the vendor as well as opened the bank account. Unfortunately for Bill one drunken night at a bar he revealed to a stranger what he had done. Vendor scheme was created by Bill Carter and Mike Smith In a fictitious vendor scheme the fraudster establishes a shell company in this case was Trig-State company. A shell company exists on paper only but provides no goods or services to the victim organization which the organization then pays for without having receive any goods in return.This scheme is only possible when the fraudster can place the shell company in the victim's organization ‘s approved vendor list, either through poor internal controls or an inside accomplice and Bill had both. Bill had Mi ke Smith as an accomplice and was aware of the lack of internal control that exist in the company. Shell company is not a legitimate business so it has no employees, no physical location or address, no phone number and an invalid or missing tax identification number. I realized that Trig-State trucking met all of the above.Lastly the scheme is easy to perpetrate when internal controls are cake. In this case figured out that Cardinals Wholesaler did not adequately segregated job responsibilities. Detection Bill Carter receives the check, endorses and deposits the money into the bank account of Trig-State Trucking. Here Bill has unrestricted access to the fund and can spend the money any way he wants. Some red flags were found that help conclude Bill and Mike had created a fictitious vendor scheme. Trig-State Trucking had an invalid tax payer identification, a valid tax id has nine digits and Trig-State only had seven.Trig-State had no physical address and was using a post office box. The invoices were created using an excel or word invoice template. All invoices for Trig-State had an even dollar amount with no tax included. Prevention Company needs to implement stronger internal controls by segregating duties to different people. One person should place vendors on the approved vendor list, the other should prepare the payment vouchers, and the other should approve the payment vouchers. The company should performed background checks on any new vendors prior to placing them on the approved vendor list.A CAFE should be engage periodically to review the approved vendor list and look for any red flags. Identifying the fictitious vendors There are four groups of vendors. Those possessing three, two, one, or zero suspicious characteristics. The Company Cardinals Wholesaler has been a list for the company to identify any existent fraudulent vendors in the group. To take care of this task I decided to narrow down the vendor list by searching for red flags that would be evident to the data base. To do this I decided to query three data fields using the excel auto filter function.These data fields are tax payer id, address, and phone number. Using this strategy I can rank the vendors and see how many suspicious characteristics they assess. The more characteristics found the easier it is to identify a fictitious vendor without having to inspect every single invoice in the company. As finished my query was able to identify six suspicious vendors. Here are the six vendors found and the characteristic that led me to believe they are suspicious. PC One missing phone number and using a post office box as address S&B Foods, Inc. Avian a wrong tax payer number and missing phone number Stamen Floral Distributors missing phone number and using post office box as address Thresher Beverages having a wrong tax payer number ND using a post office box as address Trig-State Trucking having a wrong tax payer id number and using a post office box as address The Conne ction having no tax payer id number and missing phone number As I reviewed the six suspicious vendors I found red flags that led me to believe that Trig-State trucking had the most suspicious characteristics.Trig- State trucking listed a post office box as its address Invoice number suggested Cardinal Wholesaler was their only client Vague description of goods or services received Balance due was an even amount with out taxes or shipping address Invalid tax payer identificationNo contact information provided on the invoice Invoice was created by an excel program Canceled checks showed no evidence of typical company expenses Personal items were paid using Trig-State Trucking bank account Checks made payable to Bill Carter and Mike Smith were signed by Bill Carter There are two types of schemes that are used to perpetrate a company Pass-through and fictitious. In a Pass-through scheme is a fictitious entity created with the sole purpose of committing fraud. With this scheme the compan y receives something in exchange for payment and the loss is the amount of the profit made by the fraudster.With a fictitious scheme the company has a fabricated name with a post office box. In this scheme the company receives nothing in return from the fictitious vendor except the bogus invoice and the fraud loss is the total payment made to the vendor. As I review the files have determined that the suspicious vendor is perpetrating fictitious vendor scheme. As I review the bank Statements and the return checks noticed that the fictitious company named Trig-State Trucking is a fictitious company. The checks show that they were used to purchase personal items as well as the fact that all the checks were sign byBill Carter the person who created the fictitious company. As I check the bank statements can also see that the vendor on this account is also Trig-State company which is using a post office box. And lastly, the checks that are made for Bill Carter and Mike Smith are signed by Bill Carter which give the indication that these are the payment they are getting for the bogus invoices they have created. To prevent a fictitious scheme from occurring Research shows 93% of all fraud schemes involves cash. The prevention of fraud in the future depends on the development of adequate controls and procedures.Here are some recommendation to prevent this type of fraud in the future. Background checks should be performed on all new vendors Verify receipts of items/services before paying vendor invoices Segregate the duties of approving vendors and vendor payments A review of canceled checks and bank statements by a third person Periodic review of the approved vendor list for any red flags Company needs to implement a stronger system of internal controls Bill Carter, an angry, terminated employee and Mike Smith, Carter's replacement joint together to perpetrate a fictitious vendor scheme against Cardinals Wholesaler.The scheme lasted five years were each perpetrator poc keted about $900,000. Cardinals Wholesaler was perpetrated when Bill Carter was fired and his friend Mike Smith became his replacement. Feeling loss and with no income Ben decided that all he needed was to create a fictitious vendor to scheme the company. Bill knew that to pull this off he needed an accomplice. This is when he brought Mike Smith who accepted the proposal due to his large debts and gambling problems. They created a shell company where the company is trick into paying vendor invoices for which it receives nothing in return.I believe it happened because Ben Carter was humiliated after being fired after 22 years of service. He felt it was unfair and as a payback he decided to setup a fraud to get back what he thought was owed to him. Bill Carter and Mike Smith plan the fraud to last enough for Bill to get back on his feet and for Mike to pay off his debts but after a while they noticed how well they were doing and how they were getting away with it. If it wasn't for Car ter's excessive drinking one night the scheme might have never been caught. I believe that what cause this to happen was how Bill was fired.

Case 6-1 Browning Manufacturing

Michellee Marie B. C kick inz 2004-39460 BM 220 vigilance Accounting 1) BROWNING MANUFACTURING follow T-Accounts tall(prenominal) exchange Accounts Receiv adequate Notes imput fitted-bodied 2,604,000. 00 144,000. 00 2,562,000. 00 49,200. 00 288,840. 00 118,440. 00 78,000. 00 311,760. 00 19,200. 00 264,000. 00 264,000. 00 492,000. 00 2,604,000. 00 552,840. 00 198,000. 00 2,873,760. 00 2,672,400. 00 49,200. 00 201,360. 00 enkindle set down 135,600. 00 38,400. 00 522,000. 00 undefiled Goods 38,400. 00 38,400. 00 257,040. 00 1,806,624. 00 788,400. 00 1,901,952. 00 verificatory Manufacturing Labor 9,000. 00 2,158,992. 00 1,806,624. 0 198,000. 00 36,000. 00 352,368. 00 198,000. 00 52,200. 00 2,986,440. 00 2,542,800. 00 Manufacturing flora and equipment Direct Manufacturing Labor 443,640. 00 2,678,400. 00 492,000. 00 144,000. 00 492,000. 00 pay taxes and insurances 2,822,400. 00 66,720. 00 52,800. 00 Materials 78,000. 00 Accounts Payable 110,520. 00 811,000. 00 144,720. 00 52, 800. 00 788,400. 00 825,000. 00 825,000. 00 91,920. 00 66,000. 00 935,520. 00 811,000. 00 185,760. 00 124,520. 00 788,400. 00 1,076,760. 00 Income Taxes Payable 288,360. 00 range in Process 9,000. 00 9,000. 00 172,200. 00 1,901,952. 00 5,800. 0 merchandising and administrative Expense 811,000. 00 9,000. 00 14,800. 00 522,000. 00 1,129,200. 00 5,800. 00 522,000. 00 2,112,400. 00 1,901,952. 00 210,448. 00 Supplies Depreciation 17,280. 00 61,200. 00 140,400. 00 492,000. 00 66,000. 00 907,200. 00 198,000. 00 83,280. 00 61,200. 00 1,047,600. 00 49,200. 00 22,080. 00 135,600. 00 52,800. 00 Capital clove pink Income Tax Expense 61,200. 00 1,512,000. 00 58,000. 00 140,400. 00 1,512,000. 00 58,000. 00 1,129,200. 00 sales follow of Goods inter revision Power, Heat and Light 2,562,000. 00 1,806,624. 00 135,600. 00 2,562,000. 00 1,806,624. 00 135,600. 00 sales Returns and Allowances sales Discounts kindly Security Taxes 19,200. 00 49,200. 00 49,200. 00 19,200. 00 49,200. 00 49,200. 00 maintained salary 829,560. 00 36,000. 00 68,576. 00 36,000. 00 898,136. 00 862,136. 00 avouchment of puff up-kept Earnings Retained cyberspace, 12/31/09 $829,560. 00 wreak electronic network income 68,576. 00 898,136. 00 less(prenominal) dividends 36,000. 00 Retained earnings, 12/31/10 $862,136. 00 BROWNING MANUFACTURING lodge communicate 2010 Statement of make up of Goods Sold entire Goods Inventory, 1/1/10 $257,040. 00 Work in mathematical operation breed, 1/1/10 $172,200. 00 Materials used 811,000. 00 positivist mill set downsDirect manufacturing labor 492,000. 00 Factory Overhead Indirect manufacturing labor $198,000. 00 Power, catch fire and light 135,600. 00 Depreciation of plant 140,400. 00 sociable security taxes 49,200. 00 Taxes and insurance, factory 52,800. 00 Supplies 61,200. 00 637,200. 00 2,112,400. 00 slight Work in process inscription, 12/31/10 210,448. 00 Cost of goods manufactured 1,901,952. 00 2,158,992. 00 Less Finished goods inventory, 12/31/10 352,368. 00 Cost of goods sold $1,806,624. 00 2) BROWNING MANUFACTURING COMPANY Projected 2010 Income Statement gross sales 2,562,000. 00 Less Sales returns and allowances 19,200. 00Sales discounts allowed 49,200. 00 68,400. 00 Net Sales 2,493,600. 00 Less Cost of Goods Sold 1,806,624. 00 flagrant margin 686,976. 00 Less Selling and administrative put down 522,000. 00 Operating Income 164,976. 00 Less recreate Expense 38,400. 00 Income before federal and state of matter income tax 126,576. 00 Less Estimated income tax expense 58,000. 00 Net Income 68,576. 00 BROWNING MANUFACTURING COMPANY Projected 2010 Balance Sheet Assets Current Assets coin and marketable securities $443,640. 00 Accounts receivable (net of allowance for provisionary accounts) 201,360. 00 Inventories Materials $124,520. 00Work in process 210,448. 00 Finished goods 352,368. 00 Supplies 22,080. 00 709,416. 00 Prepaid taxes and insurance 91,920. 00 fare current assets 1,446,336. 00 Other Assets Manufacturin g plant at constitute 2,822,400. 00 Less stash away depreciation 1,047,600. 00 1,774,800. 00 Total Assets $3,221,136. 00 Liabilities and Shareholders Equity Current liabilities Accounts Payable $288,360. 00 Notes Payable 552,840. 00 Income Taxes referable 5,800. 00 Total current liabilities $847,000. 00 Shareholders law Capital stock 1,512,000. 00 Retained earnings 862,136. 00 Total Liabilities and Shareholders Equity $3,221,136. 00Comparative Statement of Cost of Goods Sold, Projected 2010 vs. 2009 20092010% change Finished Goods Inventory, 1/1/10 218,820. 00 257,040. 00 17. 47% Work in process inventory, 1/1/10 137,760. 00 172,200. 00 25. 00% Materials used 663,120. 00 811,000. 00 22. 30% Direct manufacturing labor 419,040. 00 492,000. 00 17. 41% Indirect manufacturing labor 170,640. 00 198,000. 00 16. 03% Power, heat and light 116,760. 00 135,600. 00 16. 14% Depreciation of plant 126,600. 00 140,400. 00 10. 90% Social security taxes 42,120. 00 49,200. 00 16. 81% Taxes and in surance, factory 46,320. 00 52,800. 00 13. 99% Supplies 56,880. 00 61,200. 00 7. 9% Work in process inventory, 12/31/10 172,200. 00 210,448. 00 22. 21% Finished goods inventory, 12/31/10 257,040. 00 352,368. 00 37. 09% Comparative Income Statement, Projected 2010 vs. 2009 2009 2010 % change Sales 2,295,600. 00 2,562,000. 00 11. 60% Sales returns and allowances 17,640. 00 19,200. 00 8. 84% Sales discounts allowed 43,920. 00 49,200. 00 12. 02% Cost of Goods Sold 1,568,280. 00 1,806,624. 00 15. 20% Selling and administrative expense 437,160. 00 522,000. 00 19. 41% Interest Expense 34,080. 00 38,400. 00 12. 68% Estimated income tax expense 89,520. 00 58,000. 00 -35. 21% Net Income 105,000. 00 68,576. 0 -34. 69% Comparative Balance Sheet, Projected 2010 vs. 2009 2009 2010 % change Cash and marketable securities 118,440. 00 443,640. 00 274. 57% Accounts receivable 311,760. 00 201,360. 00 -35. 41% Materials 110,520. 00 124,520. 00 12. 67% Work in process 172,200. 00 210,448. 00 22. 21% Fin ished goods 257,040. 00 352,368. 00 37. 09% Supplies 17,280. 00 22,080. 00 27. 78% Prepaid taxes and insurance 66,720. 00 91,920. 00 37. 77% Manufacturing plant at cost 2,678,400. 00 2,822,400. 00 5. 38% Accumulated depreciation 907,200. 00 1,047,600. 00 15. 48% Accounts Payable 185,760. 00 288,360. 00 55. 23% Notes Payable 288,840. 0 552,840. 00 91. 40% Income Taxes payable 9,000. 00 5,800. 00 -35. 56% Capital stock 1,512,000. 00 1,512,000. 00 0. 00% Retained earnings 829,560. 00 862,136. 00 3. 93% The comparison shows that in 2010, it is projected that there leave alone be a significant join on by 274. 57% in the telephoners cash and marketable securities. It can in any case be noted that accounts receivables for 2010 is expected to go down by 35. 41%, subject matter the company will work to a greater extent and faster collections of receivables, thus, increase in cash can be expected. On the early(a) hand, notes payable and accounts payable is projected to increase by 91. 40% and 55. 3% respectively, which indicates that the company will not be able to pay its financial obligations in due epoch. Their credit standing as a company will worsen, because the companys expenses will be higher in 2010. They may have faster collections of receivables, however, payables and expenses increases, resulting to the softness of the company to become liquid. Aside from this, inventory overturn is expected to be low, consequence the company will not be able to utilize its resources efficiently. It can as well be attributed to the slight increase in sales which shows that the company is having a hard time disposing / using its resources.Due to these projections, net income is also expected to decrease in 2010. 3) The company will fail to compass its notes payable repayment mark of a closing cash labyrinthine sense of $150,000. 00 after paying off at least(prenominal) $350,000. 00 of the notes payable, because after repaying $350,000, year-end cash balance will decrease to $93,640, which is short of its $150,000 year-end cash balance. In order to fall upon its minimum objective, the company should be able to increase its sales, and lessen the expenses as well as the payables. ) Managements inventory turnover goal will not be achieved in 2010. Inventory turnover can be computed as Cost of Goods Sold / Average Inventory 20091,568,280. 00/ (218,820. 00+257,040. 00)/2 = 6. 59 20101,806,624. 00/ (257,040. 00+352,368. 00)/2 = 5. 93 As shown in the in a higher place computation, inventory turnover in 2010 is pass up than that of 2009. In the budget, inventory turnover goal is not indicated to be achieved. The company should give way its market and demand of the people in order to evaluate how many of the goods should be prepared and ordered by them.They should be aware of the average number of products that they should have and it will be determined found on the demand. They should also strategize by having good marketing and selling t echniques. 5) The budget shows that the company will have a despicable credit trade standing due to its higher payables. This shows that the company is not able to pay its obligations in time, primarily because of its inability to monitor and control their expenses. Eventually, the company will have a hard time borrowing if there will have continuous past dues, thus, operations faculty soon be affected and eventually will not be sustained.