Food and Beverage Essay

In most hotels, Food and Beverage can be a heart. Man cannot live without her/his own heart, as well as a hotel cannot shine and lasting without a good Food and Beverage section. http://fandbfood. com/fb-mean-food-and-beverage/. However, food and beverage outlets are usually less profitable than their outstanding counterparts. According to Kirby D. Payne, CHA , there are many reasons why hotel Food and Beverage profits are not what we would like them to be. This is quite understandable, after all why should we focus so heavily on Food and Beverage when for the time and money spent it will never be as profitable as the Rooms Division. http://www. hotelonline. com/Trends/Payne/Articles/IncreasingFoodBeverageRevenues. html. If we have a deep understanding about the role of food and beverage within hotels, as well as the factors effecting its profitable ability in hotels, it will help us to not only find the appropriate solutions for these factors, but also to make the Food and Beverage section within hotels more profitable than its current status. First of all, we need to understand the role of Food and Beverage within hotels. As we know, a hotel has to have twenty four hours a day service to have a star rating – a key measurement to evaluate the success of a hotel. In order to become a five star hotel, restaurants in Food and Beverage section within hotels have to open twenty four hours a day, seven days a week, and three hundred and sixty five days a year. Or in a four star hotel, the in room dining has to open at least from sixteen to eighteen hours a day. Michael Haynie, SR. President, Parkway Hospitality Management mentioned that full service hotels mean that they are included a restaurant. Limited service simply describes hotels without a restaurant. (http://parkwaymgt. com/news/25-hotel-food-and-beverage-a-profitable-venture. The food and beverage services that a hotel has will contribute to the star rating that a hotel can earn. Moreover, food and beverage outlets can enhance guests’ experience about the hotel, as well as make guests more enjoyable about the hospitality service that they are using. Doug Fiedler, an associate of The Hotel Solutions Partnership Ltd indicated that food and beverage can be either a revenue enhancer, or a drag on the finances of any hotel or resort. Emotional connections are more important than ever with guests. Guests are seeking experiences, not just a functional meal in a restaurant. Thus, any good food and beverage operation has a focus on three key things – financial performance, guest satisfaction and employee engagement http://www. hospitalitynet. org/news/4053355. html. There are numerous reasons why food and beverage section is less profitable than other freestanding counterparts. First is the effect of star rating concept on food and beverage service. As mentioned above, food and beverage section within hotels has to open twenty four hours a day. They don’t have choices to have operation hours like normal standardized restaurants which can have options to open and close their business when they want. Hour of operation requirement makes food and beverage section within hotels cost more in staff training, food inventory and menus choices. The second effect of food and beverage profit is the management and staffing structure. In a hotel, there are multiple food and beverage outlets such as bars, banquet, cafe, restaurants, room service IRD, etc†¦Each outlet needs different management team and different staffing structure . As food and beverage management â€Å"A review of change† by Michael Riley, School of Management, University of Surrey, Guildford, UK, food and beverage management as an activity resides in many roles and carries various labels across different outlets. By contrast, a standardized restaurant just needs a manager, few supervisors and some bartenders to run the business. Some restaurants just has a manager as a chief. Thus, the complex management and staffing structure can reduce the profitable ability that a food and beverage section can bring to a hotel. The last but not least effect of food and beverage profit is the location and design of outlets. According to Hanson, 1984; Siguaw & Enz,1999, hotel food and beverage managers do not generally have the freedom to select locations within the property as the construction or layout of the building is more likely to dictate this. This disadvantage prevents outlets having a great view to attract customers coming to earn more profit for them.

Not as Easy as 1,2,3 Essay

People, Work & Organizations- MGMT20124 Assessment 1- Report Case Study Not as Easy as 1, 2, 3 Contents Contents2 Executive Summary4 1- Introduction5 1. 1 Background to the report5 1. 2 Scope5 1. 3 Aims 6 2- Discussion7 2. 1 Organizational Justice7 2. 2 Perception errors 8 2. 3 Stress8 2. 4 Exit-Voice- loyalty ­-Neglect model8 2. 5 Team work 9 2. 6 Motivation9 3- Literature review10 3. 1 Organizational Justice10 3. 2 Maslow’s needs hierarchy theory12 3. 3 Expectancy theory14 4- Solutions and suggestions18 4. 1 Organisational Justice 18 4. 2 Stress 19 4. 3 Improving feedback process21 5- Conclusion22 References24 Executive Summary There are three purposes for this report. It attempts to indentify the problems in the case study Not as Easy as 1, 2, 3. Accordingly, it discusses about six main problems in ABC consulting firm that have negative impact on the organization effectiveness and the productivity of the objectives. These problems are; ABC consulting organization failed in implemented the organizational justice. Next one is the perception errors of Janet, the client manager and human resource director. The third problem is George was forced in the stress situation and George’s dissatisfaction about job and work behaviors which caused to the exit-voice-loyalty-neglect actions is the problem number four. The fifth is teamwork environment, processes and the last problem is ABC consulting failed to implement the motivation procedures in motivating its staffs. In addition, it also mentions about the theories which related to each problem. The second aim of this report is to explain the literature review of some theories that are related to the case study’s problems and solutions. Particularly, the organization motivation justice theory, Maslow’s hierarchy needs theory and the expectancy theory. Lastly, this report intends to discuss about the solutions and suggestions in relation to the case’s problems such as, develop consistent organizational justice system, the methods to relief stress, and implement probably feedback processes system. 1- Introduction 1. 1 Background to the report In recent years, organizational behaviors are very significant in every company which can have positive or negative impact on individuals, groups and structures within an organization for the purpose of applying such knowledge towards improving an organization’s effectiveness. It is because there are many issues need to be considered if an organization wants to be successful in managing people, and maximize their ability and capacity. Hence, each organization needs to create a consistent system that can motivate its staffs and also try to satisfy their needs in order to improve the productivity of the objectives. One of the motivate systems is organizational justice system which provides the fairness or distributive, procedural and interactional justice in the firm. Furthermore, there are many theories discuss about the methods that can be satisfied the employees’ needs such as; Maslow’s needs hierarchy theory and expectancy motivation theory etc. For example, Khin (2010) states that many Malaysian companies’ perspectives about the affect of organizational justice on employees’ job satisfaction, organizational commitment and turnover intention. They implemented the questionnaires around 300 employees about the distributive and procedural justice in a small to medium firms and the result showed that individuals were satisfy with their jobs, had more committed to the organizations and the organizational justice also provided appropriate working environment that can potentially heaps benefits like cost associated to employees retentions, influencing positive behaviors among employees, and thus achieve effectiveness and high productivity in the organization. 1. 2 Scope The case study Not as Easy as 1, 2, 3 focuses on several problems in ABC consulting firm. George was a new consultant staff in ABC firm who was employed by ABC because he impressed ABC’s human resource director and Janet, the client manger in the interview time. They said George was exactly sort of people they are looking for and promise him will get onto bonus system after three months probation. George was assigned in a project team with Daniel, the project manager and Janet, his duty is writing the report. However, nobody guided him how to write the report or told him about the role expectations; hence he could not complete his ideas in the report probably at the first meeting between him, Daniel and Janet. George’s manager disappointed about his report, they said â€Å"we thought you were a little more extroverted†. George was stress and tried to work more hours and put more efforts but had not satisfied his manager when he emailed his report two nights before it was due. Yet, Janet ripped his report to shreds, and told him she needs something more useful. It caused George felt down and lost his motivation, he came to work late, left early and took longer break than usual. He wanted to stay in ABC because of the bonus which his manger and human resource director promise him that everyone can get it after three months. Nevertheless, at the review meeting Janet and human resource director told him that he could not get onto the bonus system because he has not performed at they expected. Consequently, George sent out job applications in that night. 1. 3 Aims The purpose of this report are threefold, these include: Identify the issues in ABC consulting firm which have negative affect to organizational behaviors. Particularly, the six main problems are; ABC consulting organization failed in implemented the organizational justice. Next one is the perception errors of Janet, the client manager and human resource director. The third problem is George was forced in the stress situation. Another issue is George’s dissatisfaction about job and work behaviors which caused to the exit-voice-loyalty-neglect actions. The fifth is teamwork environment, processes and the last problem is ABC consulting failed to implement the motivation procedures in motivating its staffs. The literature review, explain the theories which are related to the case study’s problems in order to the motivation and satisfy employees’ needs. There are three important theories include; organizational motivation justice, Maslow’s hierarchy needs theory, and expectancy theory. Finally, the author provides some solutions and suggestions for the problems in ABC consulting firm such as, develop consistent organizational justice system, the methods to relief stress, and implement probably feedback processes system. 2- Discussion The case study NOT AS EASY AS 1, 2, 3 is facing with some significant problems in the organizational behavior that could have negative affect to employees’ performances, motivation, counterproductive behavior, and organizational citizenship etc. Yet, there are several issues in this case study but the author is focusing on six particular problems in ABC Consulting organization described as follows: 2. 1 Organizational Justice The first issue in ABC consulting company is the organizational justice. Organizational justice is the study of the concerns about fairness in the workplace which includes the distribution of resources has to do with distributive justice, and the fairness of decision-making procedures has to do with procedural justice (Greenberg 1990). Furthermore, Perceptions of distributive justice is one of the reasons employees want to withdraw from the organization (Cohen-Charash ; Spector 2001). In fact, ABC consulting had failed to maintain the fairness in the workplace which included: the procedural justice, George is the new staff in ABC consulting but he did not get any instruction or support to do the first client report. Besides, the distributive justice, the human resource director said that George will be eligible to get onto the bonus system as same as everyone in the company after three months’ probation but at the end of the probation period George could not get onto this bonus system. Consequences, the failure of fairness in workplace resulted George wanted to leave ABC consulting company, he was sending out the job applications. 2. 2 Perception errors The next problem in ABC consulting company is the perception errors of human resource director and Janet who is George area manager and this error can be explained in the Halo Effect theory. The â€Å"Halo Effect† is a type of perceptual error where people perception of one personality trait influences how they view a person’s entire personality (Pollock 2012). The case study pointed out clearly that the human resource director and George’s area manager Janet said he was the exactly sort of person they are looking for because of the impression of George in the interview time, but they seemed to disappointed about George after the first meeting as Janet told him â€Å"We thought you were a little more extroverted†. The perception error of Janet and human resource director has leaded to unproductive of task and George’s dissatisfaction about his job. 2. 3 Stress Another problem is George was forced in a stress situation. Stress is something or situations that are perceived as challenging or threatening to the wellbeing of an individual. These conditions may lead to poor work performance, less work productivity (Colligan et al. 2006). George definitely is facing with the stress due to Janet’s commented on him â€Å"George sensed from Janet’s commented that she was disappointed†. Hence, he had to work from 7. 00 Am to 7. 00 Pm in the office and often do extra work at home. Yet, there were not useful points of his report even in the second time, Janet said she hope George has something useful to present on Monday after she read his report. 2. 4 Exit-Voice- loyalty ­-Neglect model The fourth issue is George’s dissatisfaction about job and work behaviours which caused to the exit-voice-loyalty-neglect actions and this type of actions can be identified in exit-voice-loyalty-neglect (EVLN) model. EVLN is a template that identifies ways that employees respond to dissatisfaction job (Hirschman 1970). Obviously, George was not satisfied with his job. Firstly, George had emailed the report again to his manger but she had been ripped to shreds. Thus, he felt anger, resentment and was not willing to do anything more on the project unless instructed to. Additionally, he had some reflected actions to his job dissatisfaction, Such as; he wanted exit from ABC consulting firm, â€Å"he was sending out job applications† after the company rejected him to get onto the bonus system. This action showed that George had a low loyalty in ABC consulting organisation â€Å"low loyalty produced exit with job dissatisfaction†. He also engaged in counterproductive behaviours (voice), George said he would only do absolute minimum, nothing more and he did not want to continue in dazzling anyone in the organisation. In last, he had reduced work effort, paid less attention to quality and increased absenteeism and lateness (neglect). It can be illustrated that he came to work late, left earlier, and took longer break than usual. 2. 5 Team work The fifth problem, ABC consulting firm had problem in organising a teamwork environment and processes. Teamwork is the cooperative and coordinated effort on the part of two or more people who work together as a team or in the interest of a common cause, which is normally the tasks set by the company (Salas et al. 2008). Probably, Daniel the project manager and Janet the client manager know that George is new staff in the organisation but they were not helping George as a team member. They did not give instructions or even ask if George has got any problem with the report and only expected on George will finish the report more than what he has done. 2. 6 Motivation Finally, ABC consulting failed to implement the motivation procedures in motivating its staffs. Motivation is the forces within a person that impact on an individual’s direction, intensity and persistence of voluntary behaviour (McShane et al. 2013). Particularly, ABC consulting firm was not successful in motivating George. First of all, they failed to identify the ability of George and the ability can make a difference in task performance and behaviour. They thought George was a bit more extroverted, that is why George could not complete the report well as they expected. The second is competencies of George; it includes knowledge, skills, personality, and self-concept, values etc. that results in superior performance. People can realise that ABC consulting firm did not implement well in matching George’s competencies with job’s task requirements and even though they did not provide any training for George, it caused an unproductive of George performance and organisational effectiveness. Moreover, the failure of ABC consulting firm in identifying the role perception to George that means they did not help George understand the job duties assigned to or expected of him. Thus, George could not finish his report as his manager wanted. 3- Literature review The problems in the case study Not as Easy as 1, 2, 3 related with few particular theories in the organisational behaviour which includes the organisational justice theories, motivational theories and expectancy theory of motivation. 3. 1 Organizational Justice The organisational justice contains the different theories that are distributive justice, procedural justice and interactional justice, and they all relate to the fairness in organisations. For example, fair payment, equal opportunities for promotion between employees, and personnel selection procedures etc†¦ Distributive justice is conceptualized as the fairness associated with decision outcomes and distribution of resources. An individuals react to actions and decisions of fairness made by organizations every day, and the distributing of outcomes or resources can be tangible (e. g. , pay) or intangible (e. g. , praise). Perceptions of distributive justice can motivate staffs when outcomes are considered to be equally applied (Adams 1965). On the other hand, procedural justice is defined as the fairness of the processes that lead to outcomes. When individuals feel the process involves characteristics such as consistency, accuracy, ethicality, and lack of bias then procedural justice is enhanced or they can have a voice in the process (Leventhal 1980). Additionally, interactional justice refers to the treatment that an individual receives the explanations or news with respect as decisions are made (Bies & Moag 1986). Colquitt (2001) also declares that interactional justice is divided into two components: interpersonal and informational justice. Interpersonal justice that means the respect and propriety in people behaviours, besides informational justice related to the fairness of the explanations given in terms of their timeliness, specificity, and truthfulness. Therefore, the fairness is very significant in every organisation because people attitudes and behaviours are affected by the fairness of the managers’ decisions that can impact job attitudes and work performances and behaviours. Furthermore, Perceptions of justice can also impact many key organizational outcomes such as motivation (Latham & Pinder 2005) and job satisfaction (Al-Zu’bi 2010). There are some common outcomes affected by organizational justice include trust, performance, job satisfaction, organizational commitment, organizational citizenship behaviours, counterproductive work behaviours, and absenteeism and so on. Firstly, trust can be built from the employee’s belief that since current organizational decisions are fair, future organizational decisions will be fair. In addition, a positive relationship between an employees and supervisors can lead to trust in the company (Karriker & Williams 2009). According to (Hubbell & Chory-Assad, 2005; Cohen-Charash & Spector, 2001) procedural justice is the strongest related to trust in organisations. Secondly, work performance is also affected by organisational justice. Procedural justice affects performances as a result of its impact on employee attitudes. Distributive justice affects performances when efficiency and productivity are involved (Cohen-Charash & Spector 2001). Thus, organisations need to improve the organisational justice in order to increase the productivities and performances. Karriker & Williams (2009) also states that improving justice perceptions can improve productivity and performance. Thirdly, Job satisfaction and organizational commitment, (Al-Zu’bi 2010) declared that the greater of employee’s perceptions of justice result in higher levels of job satisfaction and greater injustice perception will result in lower levels of job satisfaction. Moreover, DeConick 2010; Cohen-Charash & Spector (2001) argues that if employees feel the fairness in procedural justice within the organisation, it will result more commitment to the firm and vice versa. Fourthly, the organizational actions and decisions are perceived as more just, employees are more likely to engage in organisational citizenship behaviours (Karriker & Williams 2009). Fifthly, the Counterproductive work behaviours (CWBs), there are many reasons that explain why organizational justice can affect CWBs. For example, increased judgments of procedural injustice can lead to employees’ unwillingness to comply with an organization’s rules because the relationship between perceived procedural injustice and CWBs could be mediated by perceived normative conflict, the extent to which individuals feel conflict between the norms of their workgroup and the policy of the organization (Cohen-Charash & Spector 2001),. Finally, the Absenteeism and withdrawal of employees due to the perception of organisational justice, such as someone could not get onto a bonus or promotion is an example of a situation in which feelings of injustice may lead to absenteeism from work without reason. Furthermore, distributive justice perceptions are most strongly related to withdrawal in the company (Cohen-Charash & Spector 2001). In addition, there are several motivational theories in the organization which relates to many different aspects. Yet, the author is only focuses on the Maslow’s needs hierarchy theory and Expectancy theory of motivation because these theories have involved in the problems in ABC consulting firm. 3. 2 Maslow’s needs hierarchy theory Maslow’s needs hierarchy theory is a motivation theory of needs arranged in hierarchy, it use to motivate people of fulfil their needs from lower to higher. Maslow used the terms Physiological, Safety, Belongingness (Love), Esteem and Self-Actualization needs to describe the pattern that human motivations generally move through (McShane et al. 2013). Physiological needs Physiological needs are the physical requirements for people survival in the workplace, if they are not satisfy with these needs, their body cannot function properly and will ultimately fail. Physiological needs of individuals are thought to be the most important; they should be met first in order to implement their tasks and function well in the organisations. For example, food, air, water, shelter, etc. Safety needs Every organisation needs to ensure that their employees are safe at work, with their physical needs relatively satisfied, the individual’s safety needs take precedence and dominate behaviours. The safety and security needs comprise personal security, financial security, health and wellbeing security and Safety net against accidents/illness and their adverse impacts such as; working violence, natural disaster, job security, economic crisis, resources, morality, health etc. (Maslow 1954). Love and belongingness The company has fulfilled employees’ physiological and safety needs, they need to motivate their staffs with third level of human needs which is interpersonal and involves feelings of belongingness. According to Maslow (1943), people need to feel a sense of belonging and acceptance among their social groups including small groups (intimate partners, mentors, colleagues, and confidants), and large groups (sport teams, professional organisations, clubs). Belongingness and loved are very important because there are many people become susceptible to loneliness, social anxiety, and clinical depression in the absence of this love or belonging element, Hence organisations should satisfy this type of need in order to motivate its employees. Esteem Every individual needs to feel respected; it contains the need to have self-esteem and self-respect. Esteem presents the typical people want to be accepted and valued by others. People are likely engaged in a profession or hobby to gain recognition and these activities give the individual a sense of contribution or value. Most people in the companies have a need for stable self-respect and self-esteem and these needs can be described in two versions. Maslow (1954) points out two versions of esteem needs: a â€Å"lower† version and a â€Å"higher† version. The need of respect from others people is lower version of esteem, such as a status, recognition, fame, prestige, and attention. The need for self-respect is higher version, for example, the person may have a need for strength, competence, mastery, self-confidence, independence and freedom. Self-actualization This is the highest level of needs in order to motivate staffs of Maslow’s hierarchy needs theory. Maslow (1954) contends this level as the desire to accomplish everything that employees can, to become the most that people can be. Individuals may perceive or focus on this need very specifically. For example the self-actualization needs are morality, creativity, spontaneity, problem solving etc. Maslow also states that to understand this level of need, individuals must not only gain the previous needs, but they have to master them. In general, the lower-order of needs (physiological, safety, and love) and the higher-order (self-esteem and self-actualization) of needs are classified in Maslow’s hierarchy of needs is not universal and may different due to the cultures, individual differences and availability of resources in the region or geopolitical entity and country. On the other hand, Maslow’s hierarchy of needs fails to demonstrate and expand upon the differences between the intellectual and social needs of those raised in individualistic societies and collectivist societies. 3. 3 Expectancy theory Expectancy theory is a motivation theory based on the idea that people believe there are relationships between the efforts they put forth at work, the performances they achieve from those efforts, and the rewards they receive from their efforts and performances. In other words, people will be motivated if they believe that more effort will result to good performance and good performance will get the desired rewards (Fred 2011). According to Vroom (1964), (Chen ; Miller 1994) the expectancy theory contains three components as follows: Expectancy: Expectancy could be explained as the belief that strong or more effort will lead to better performances. This can be described by the thinking of if individuals work harder, they will make the outcomes better. However, in order to get better results individuals also need to have the correct resources available, the skills that are match with the job at hand, and having the necessary support to accomplish the job correctly. Instrumentality: Instrumentality can be described as the thought that if people perform well, then those people will get the value outcomes. Nevertheless, trust and respect for managers who make decisions on individuals deserve to receive what rewards, and see the transparency in the processes of who gets what rewards is something that help instrumentality is having a clear understanding of the relationship between performances and the outcomes. Valence: Valence means â€Å"value† and refers to beliefs about desired outcomes. There are individuals differences in the level of value associated with any specific outcomes. For instance, the bonus may not motivate employees if some one is motivated by increased status, promotion. Valence can be thought of as the pressure or significance that a individual puts on an expected outcomes. Vroom (1964) alleges that the force of motivation in an employee can be calculated using the formula: Motivation = Valence*Expectancy*Instrumentality Application of Expectancy Theory in the Workplace Organizational Applications: Expectancy Leaders need to have an ability to understand expectancy as related to the E-P linkage because it is very useful in the organisations. There are five different components for a manager to keep in mind concerning this linkage. First, a leader needs to design some challenging tasks for employees because unchallenging tasks can make employees feel boredom, frustration and marginal performance. Challenging objectives allow for self-confidence, education, ability development, training, skills and experience, among other things (Isaac et al. 2001). The next component is a leader must consider their staffs’ competencies because individuals differ on experience, knowledge, training, skill, and educational level etc. objectives need to be assigned based on the individual’s level of abilities, if people feel they are not capable to finish the works assigned, the E-P linkage will be weak. A good leader needs to provide the necessary skills to the followers in order for them to be successful (Vroom 1964). Third, managers have to recognize that its employees differ greatly regarding their levels of self-esteem in regards to completing a task. Fourth, leaders need to determine and specify which are possible or impossible outcomes constitute acceptable performances. The leaders and its staffs both need to communicate and reach a mutual agreement on the behaviour that represents a successful outcome for each of them. Fifth, leaders need to recognize that expenditure of effort for many followers leads to satisfaction on the job (Brown & Peterson 1994). Most of employees want to feel useful, competent, involved and productive. The workplace provides a vehicle to fulfil these needs. A manager that is aware of these different aspects of people perceptions, as they relate to expectancy, can effectively understand and facilitate the E-P linkage for each of their employees (Isaac et al. 2001). Managing these elements effectively can help a leader to strengthen the expectancy of each of their followers. The strengths and Weaknesses of Expectancy Theory Strengths Expectations are influenced by incentives and rewards, with clearly goals set, this will trigger a motivational process that can improve performances. According to Vroom (1964) an individual’s motivational force can be equated to the level of expectancy multiplied by the instrumentality multiplied by the valance. If any one of these factors is scored as a zero, then the motivational score will also be zero (Penn State World Campus 2011). This can easily be seen in situations where a people believe the amount of effort put on tasks will not result in the expected rewards, in situations where the level of performances will not yield the desired outcomes or that the rewards will not have the desired value as expected, the individual’s motivational level will be zero (Penn State World Campus 2011). On the other hand, when all the components of the equation are high, the motivational force will also be high (Penn State World Campus 2011). In general, by utilizing expectancy theory, companies must understand the importance of demonstrating appreciation for their employees’ works, and as a result, their employees will perform stronger, and show more loyalty towards the organizations. Weaknesses The weaknesses of between-subject design can be seen in the distinct of each person places on the effort, performance and value of rewards, because this design is quantitative, the comparisons between people are hard to measure. In addition, the applications of the theory in the organisations, in some companies’ the rewards some employees receive might not be seen as attractive as many people change their idea of desired rewards. What may have been a good incentive at one point in time may no longer hold its value to that individual anymore (Penn State World Campus 2011). Expectancy theory is only focusing on the extrinsic motivational factors and the conscious decisions employees make about their performances. Many managers and staffs are not motivated solely by extrinsic factors, such as a pay check, bonus, or public recognition. Consequences, the concept of instrumentality is found to be ambiguous and difficult to operationalise (Wabba ; House 1974). Therefore, it is hard for leaders in an organization to really understand what motivates their employees before attempting to utilize the expectancy theory model. 4- Solutions and suggestions 4. 1 Organisational Justice The case study Not as Easy as 1, 2, 3 has shown that ABC consulting firm has the problem with the fairness in the organisation. Hence, in order to improve and protect the fairness in ABC firm, the organisation should design procedures so they can be consistently, clearly applied to all employees and work groups. For example, have a structured performance review process so all workers are reviewed using consistent criteria. Furthermore, they must develop a policy about organisational justice system which includes procedural justice, distributive justice and interactional justice; like ABC firm needs to provide training and give instruction about the tasks for all new staffs, or provide tests of applicants’ knowledge, skills and experiences. Moreover, on the procedural fairness of recruitment processes, the manager and human director should not promise anything till the new staffs have finished their tasks. The state of Queensland (2012) also alleges that appoints or promotes workers based on performance, using valid and reliable selection and recruitment methods. Because if they promise something to the new employees and they could not receive it later, they will feel disappointed. It causes employees want to leave the organisation and it costs company more to do other recruitments; like George who had sent out job applications after he was refused to get onto the bonus system as his manager and human resource director promised him in the interview. Additionally, in order to maintain the relational fairness the manager needs to treat workers with respect, dignity and politeness at all times. George manager, Janet who should comment and response on his work more polite and respectful, Janet said â€Å"we thought you were a little more extroverted† and â€Å"the report had been ripped to shreds†. Besides, managers have to ensure that management structures across the organisation and reporting lines within work team are clear. This will help workers know who they are accountable to and where they can go for help with work problems, and Ensure workers have an up to date role or position description, which includes the role purpose, reporting relationships and the key duties expected of them. 4. 2 Stress George was so stressed and he could not concentrate on anything, there was simply too much to do, and he had not much time left to implement his report. Particularly, George was stress due to the way his manager Janet treated him, unclear expectations, urgent deadlines etc. Hence, In order to develop an effective stress management program in ABC consulting firm, first way is individual intervention. This starts off by monitoring the stressors in the individual, observes what are the reasons of the stress, next is attacking that stressor and try to develop the methods to alleviate them in any way. Developing social support is vital in individual intervention, being with others to help individual cope has proven to be a very effective way to avoid stress (BMJ group 2013). In addition, according to Lehrer et al. (2007) there are several ways the organization can change that employers and managers can make in order to reduce workplace stress, presented below. Develop work, health and safety program Provide training, ensuring all employees are understand Show that every employee are valued and useful Provide chances for career development Establish a zero-tolerance policy for harassment Clearly identify individual employees’ roles and duties Consult staffs about scheduling and work rules Make management actions consistent with organ

Financial Outcomes Essay

Wal-Mart is known as one of the world’s leading discount retail chains. Much of its profits and success depends on its stock prices. This paper will examine three different scenarios in relation to the organizations initiative to repurchase its own stock in the market in order to retire it. There are three potential outcomes that the organization can encounter including: 1) the stock price goes down because the balance between debt and equity is distributed thus making interest rates on new debt rise. 2) The stock price is not affected because of the benefit of less shareholders is equal to the negative factor of not having the liquidity. 3) The stock price goes up because there are fewer shares outstanding. To begin with, the paper will examine the history of Wal-Mart to gain a further understanding of where the organization came from and where it is heading in the future. Sam Walton opened the first Wal-Mart in 1962 in Bentonville, Arkansas. It was one of the first of its ki nd- the discount retailer. Walton worked closely with his vendors to keep his prices competitive. Eventually, Walton was able to strike deals due to buying in bulk keeping his prices low. Walton then expanded his retail chain in the 1980’s to include warehouse buying by developing Sam’s Club. Since its initial opening in the 1960’s, Wal-Mart and Sam’s Club have gone global and expanded the discount chains overseas in areas such as Asia, Mexico, Canada, and South America. In 2008 there were over 590 Sam’s Club locations in the US and 100 internationally. In 2006, Wal-Mart had nearly 7000 locations worldwide (Wal-Mart, 2010). Management’s Initiative Wal-Mart released their annual report for 2009 and they could not be more proud of the performance that Wal-Mart has done for the fiscal year. The Wal-Mart teams from around the globe have challenged a difficult economy in the retail market, yet Wal-Mart reported net sales of more than $405 billion for the year with the international sales exceeding $100 billion. This is the first time in the company history where the international sales have hit such epic proportions. Wal-Mart is still looking to make things better especially to their stockholders. The initiative that the management is currently concentrating is the retirement of some of the outstanding stock. Previously the board of directors has authorized management to repurchase  Wal-Mart’s stock in the open market but with many restrictions. The latest initiative is driven by the board’s authorization to repurchase $15,000,000 worth of stock in order to retire it. There is no time expiration to this authorization and management will be looking for the right conditions to repurchase the stock. Possible Outcome #1 Debt to equity gives the proportion of the amount of assets that is financed by debt versus shareholder’s equity. A debt to equity measures the leverage of a company. Currently, Wal-Mart’s debt to equity ratio is 0.52 or 52%. Basically, meaning that 52% of Wal-Mart’s operations are financed through debt and as a result must pay interest on this financing that it is receiving. If the organization’s assets can generate a greater return that it would without the debt being incurred, the debt cost would make no sense. On the other hand if interest is low enough and at the right proportion debt can actually lower the total cost of capital. Management’s initiative to repurchase the stock is likely to affect the balance between the amount of equity and the amount of debt on Wal-Mart’s statements. If one examines the annual report of Wal-Mart, it is noticeable that the amount of new debt is very close to the amount spent on repurchasing stock. It is apparent from this that Wal-Mart is shifting its debt ratio. Because Wal-Mart’s cost of debt has been quite low, it is possible that additional debt may actually increase the cost of future debt. If investors perceive that this is the most likely outcome, then the outcome of management’s initiative to repurchase stock will actually reduce the price of Wal-Mart’s stock. Therefore, first possible outcome is that Wal-Mart’s stock will decline in price if management repurchases stock on the open market. Possible Outcome #2 Another possible outcome for Wal-Mart is that the stock price may go up due to this program. According to the initiative, on February of 2009 Wal-Mart reactivated the repurchase of their shares. At that time, there was five billion dollars left in the initiative to repurchase stock. If the conditions are right, according to the book value the stock price should go up after the repurchase. After the repurchase of the stock, there will be  less common shares outstanding and therefore the total assets minus the total liabilities divided by now a lower number of shares will result in a higher price per share. Investors value the stock based on the size of future cash flows from the company. Another indicator that the stock will go up is the size of the income per share. According to Wal-Mart’s statements, in 2005 the net income per share was $2.41, in 2006 that number went up to $2.68, in 2007 it went up again to $2.71, in 2008 it went up to $3.13 and in 2009 to $3.39 (Wal-Mart, 2009). Another interesting fact that may contribute to a rise in price of the stock as a result of a repurchase is to look at the gain for the remaining stockholders from a different view (that may be a little unorthodox). In 2005, before the repurchasing the net income was $10,267 and in 2009 after the repurchasing it was $13,400, which is an increase of 30.5%. One may say that the stock price went up because of this factor alone. Nevertheless, if one also looks by how much â€Å"Net Income Per share of common stock† went up he will find that in 2005 it was $2.41 and in 2009 it was $3.39, which is an increase of 40.66%. It is interesting to see that an increase of 30.5% in net income resulted in an increase of 40.66% in the income per share over the same time period. This amplified effect must be the result of the repurchase program, which would likely cause price rise in the stock when additional repurchase happens. Possible Outcome #3 Both outcome #1 and outcome #2 have valid points. It is true that investors value future cash flows. The theory in outcome #2 was built on the fact that investors would value the stock more because more net income would be per share. On the other hand, outcome #1 based its theory on the fact that if the debt ratio is disturbed interest cost will rise and future cash flows can decline, which would cause investors to value the stock less. Possible outcome #3 is that both outcome #1 and #2 will happen offsetting each other’s affect. If both would offset each other the price of the stock would not be affected by the initiative. Some investors would value the fact that there are less outstanding shares and would begin entering a long position. On the other hand, other investors would worry that outcome number #1 will occur and would take the short position. It is possible that the price would remain relatively the same because of this. The Most Likely Outcome Currently, Wal-Mart’s debt ratio is reasonable and most analysts have a strong buy or a buy recommendations for Wal-Mart. Considering the vast size of Wal-Mart’s balance sheet the size of the initiative (15,000,000) will not affect the debt ratio significantly. Because the debt ratio will not be affected significantly outcome number one cannot have a very strong affect. On the other hand, when Wal-Mart repurchases its stock it not only changes the balance between debt and equity but it also sends out a message. Psychologically, repurchasing its stock, Wal-Mart is sending out a message that management believes in Wal-Mart’s future success and thus believes that should there be a need Wal-Mart can reissue share at a higher price than at which they where repurchased. Combining the affect of the increased future cash flows for shareholder and the psychological affect it is most likely that outcome #2 will occur; it is likely that the price of stock will rise due to m anagement’s initiative to repurchase Wal-Mart’s stock. Conclusion As one can see from this example, any initiative that management takes can have important outcomes. It is also often possible for the outcomes to be very different from what management intended. It is important that management considers each outcome and the probability that it will occur. In this case, management has repurchased stock in the past and can therefore look at what happened then and use that as historic data to try and draw conclusions about what will happen after this repurchase. References Wal-Mart. (2010). Walmartstores.com: History Timeline. Retrieved from http://walmartstores.com/AboutUs/7603.aspx Wal-Mart (2009) Annual Report. Retrieved on July 29, 2010 from http://www.annualreports.com/HostedData/AnnualReports/PDFArchive/wmt2009.pdf

Evolution of lactase gene in homo sapiens Term Paper

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Introduction to marketing - I will attach file with Tasks and content criteria - Coursework Example In order to do, the marketing department must carry out effective marketing research as the discussion below portrays. While Steve Jobs, the company’s founding Chief Executive once alleged that his company does not carry out market researches, the company does in deed employ a unique type of marketing research. Apple carries out discreet yet extensive consumer studies thereby obtaining vital information that influence their production. Through such studies, the company carries out an assortment of market research and analyses including brand equity and concept testing among many others. Apple has produced numerous products in the past some of which failed. The company used such product failures to perfect their future products a feature that validates the success the company has enjoyed since the 1990s. Through such extensive marketing researches, Apple develops appropriate products that enjoy immense demand from the market (Ma, 2014). Additionally, the marketing researches and analyses the company carries out influences the marketing technique it uses. Apple uses such marketing strategies as public relations, branding, product diversification and relationship marketing among others in positioning its products strategically thus influencing the high profitability the company’s products enjoy. Such are effective strategies the marketing department at the company devised owing to the effective marketing researches they carry out at the company. Apple uses both consumer marketing research and business-to-business marketing research; both techniques have varied advantages and disadvantages. However, the company uses the two a feature that makes it possible for the company to maximize the strengths of each strategy. Furthermore, the company has a large budget for marketing a feature that makes it possible for the company to carry out exhaustive market researches and analyses thereby

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Employment relation Essay Example | Topics and Well Written Essays - 2500 words - 1

Employment relation - Essay Example Accordingly he found that in US, employment relations is seen as the means through which the workers get rights and benefits which are related to their work and in turn linked to labour laws and social security. The state plays a very important role in employment relations. They either directly or indirectly influence the employment relations in a nation. Directly in a manner by passing different legislation and regulations designed specifically for the benefits of employment relations and indirectly by providing an environment where there are boundaries which are to be observed and taken into consideration when shaping out the relations between employers and employees. The main objectives of the state in employment relations as achieved through the various roles the state act as. These roles are as a legislator, as a peacemaker, as an employer, as an economic manager and last but not the least its ideological role. Over time the importance of these roles varies in employment relations. The main objectives of the state in employment relations are complex at times. As the state is responsible for maintaining stability, to administer the income policies, in time of low employment and acquisition for skills the state needs to be more careful. The state is responsible for maintaining the parity of bargaining power between the employers and the employees/trade unions. The State has the right to make and enforce rules and legislations. One of the most important responsibilities of state is to provide a legal framework and formulate the boundaries and make sure all the labour management relations are conducted within the framework. The State has the right to set the policy guidelines and promotes specific actions and take initiatives that are linked to employees, trade unions or the employers by empowering them, giving them power of social

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Job Search Websites Report - Essay Example Monster.com was the first site to be assessed. This is the site with perhaps the most name recognition of the three, and was a pioneer in the web-based job search engine market. Compared to the other sites, Monster's home page is rather busy and a bit cluttered. This is owed largely to what seems like Monster's attempt to branch out into related services, such as resume writing and a new degree program search engine. Fortunately, the tabbed interface easily cuts through the clutter and allows the user to rather intuitively link to desired tools and features. Although each tab contains some links that are rather nebulous, it is still easy to find the most helpful features the website has to offer. The most critical feature, the simple job search is front and center on the home page, and easily enabled the test search for this study to be run. Entering "software engineer" in te key words field, and choosing Boston, Massachusetts from the location pull down (there was no way to select all of Massachusetts, only specific locations within the state) resulted in a stop screen prompting the user to enter a student loan payoff sweepstakes. Clicking the "no thank you" link took the user to the search results. There were 697 hits organized reverse chronologically in 14 pages of 50 hits each. The hit list included the posting date, position title, company name, and location.

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Intellectual Property and Copyright - Case Study Example Joe who has no idea what he wants to do except more drugs and more girls and is easily persuaded to join his brother's new band Larger. Joe is too lazy to do anything more than what his brother tells him. Sam decided the bassist and drummer will be his two old mates - who may not be the best musicians in the world but they have little else going on and are if nothing else are loyal. So Sam gets Jeff Williams his old school friend on bass and Gary Cobbler on drums. As far as Sam is concerned they will do for now. They start rehearsing at a basement studio in King's Cross called The Basement where Sam often works as a studio hand and roadie to bands on tour. The Basement let Sam use the studio to make a 5 track demo on the basis that if any money comes in they will get paid, although Steve the Basement's owner also mentions overrides if they get famous -Sam tells him to get lost but they have a drink on it any way. Sam gets Larger on the list to play the unsigned bands night at the music industry conference ' In The City' in Manchester in September 1996. They play a shambolic set but Joe makes an impression on several of the A n R men and also several management companies and booking agents show real interest. Sam does all the meetings and never invites the other band members to come along unless the A n R people want to meet them. Sam also meets several management people. Finally Sam picks a manager and tells the others - the management company is called Strong Management and is fronted by e ighties managing legend John Coldheart. Joe thinks he is a 'tosser' but offers no further comment. Coldheart gets the band a deal with a major label and gets the band to use his lawyer Alex Shark who is a partner at the firm Sharks and Co. Alex Shark tells the band the deal is great and says he will explain it all to them at the signing party at the record company Hit Records Inc. The band members get completely plastered at the party and Alex finds it hard to keep them silent long enough to read the deal - they all sign the paper work they are given. Larger's first album 'The Abusers Manifesto' goes straight in at number one and sells 5 million copies worldwide. Sam sacks Jeff Williams and Gary Cobbler. Jeff complains and Sam sends him a cheque for 10,000 with a letter saying it is a 'pay off' - Sam cc the letter to Alex Shark and John Coldheart. Sam has all the writing credits and receives all the publishing money and does a million pound publishing deal with a major publisher. Joe marries a super model and his face is everywhere. Coldheart management become Larger management in partnership with Sam. It turns out that there is a clause in the original record company contract saying that Sam and Joe own the name Larger. The contract also names Sam and Joe as key members, with several key members' rights. 1) What action can Jeff Williams and Gary Cobbler bring against Sam 2) What action can they bring against Alex Shark and his company 3) What action can they bring against John Coldheart 4) Can you suggest other ways in which this band could have moved forward and how some of these problems could have been avoided Answer In order to come up with the answer to the issues involved in the question, let us first take a study on the customary practices in music business at the United Kingdom, and the relevant law to copyright. The Music Contract Forming a band

Macro-economical Side of World Price of Wheat Assignment

Macro-economical Side of World Price of Wheat - Assignment Example Normally, when a good has high demand with a given supply, the price for the same tends to come up and when it is demanded by a few, the price tends to come down. But, it is to be noticed that this relationship between price, demand, and supply do not hold good always. There are exceptions to this general rule. However, in the case of commodities that are normally consumed, this rule can be applied. It can be, therefore, inferred that demand and supply are two opposite extremes of the same phenomenon and when it comes together (it is necessary), the price is determined, called the equilibrium price. This equilibrium price ensures that quantity demanded is just equal to the quantity supplied at any time point and this decides the price of that good (Forget 1999, p. 141). In the context of a hike in the price of enriched wheat flour in Malaysia, the following demand-supply model is suggested. The price of wheat here is determined by the forces of quantity demanded and supplied. The quantity of wheat supplied at any time is the amount of wheat that the suppliers are ready to offer at a certain price. Similarly, the amount of quantity of wheat demanded by consumers implies the quantity that consumers are ready to purchase at a certain price. When both demand and supply interact together at a point, the price is determined. This situation is known as the equilibrium price. This situation gets affected when there is a mismatch between quantity supplied and demanded. At this juncture, the quantity demanded does not coincide with what is offered by suppliers and thereby the price reaches disequilibrium. This price disequilibrium gets adjusted by either a price cut or a price hike as the case may be and eventually reaches the price equilibrium. The major reason put forward here for the inevitable price hike is the shortage of wheat in the home market. When there is a shortage of an essential good, the demand for the same would increase as a certain amount of the good is consumed daily. Therefore, when there is a shortage in the supply of wheat in the country, the demand for wheat flour increases and naturally there is an adjustment of price. However, this economic problem can be overcome by shifting the consumption of wheat from enriched wheat to normal wheat. The price of normal wheat will not be affected much as it is abundantly available. Hence, the authorities can proceed with stabilizing the price at a level where the consumers in the home market will not be harmed much. Explain the determinants of the price elasticity of demand as they apply to the demand for wheat. Use your conclusions about the price elasticity of demand to explain what they imply about the revenue that Australian wheat farmers are likely to receive as a consequence of the poor harvests in Australia Price Elasticity of Demand of a good is commonly understood as the degree to which the consumers respond to a change in price. If the consumers are highly responsive that they demand more of the good, when there is a price cut, the good id said to have price elasticity. It is measured by a coefficient. When the coefficient is high, the good is highly elastic and vice versa (Hoag 2006, p. 102).

Unemployment Rates in the United States and Japan from 2010 to 2014 Research Paper

Unemployment Rates in the United States and Japan from 2010 to 2014 - Research Paper Example In America, the U.S Bureau of Labor Statistics defines an unemployed person as someone who does not have a job and has actively searched for work in the recent times, as well as currently being available for work. Proceeding further, Remer (22) asserts that people who are not in the labor force are not considered as employed or unemployed. In this regard, the labor force comprises of both the employed along with the unemployed. Anderton (11) affirms that people who are not in the labor force are either in school or retired. In the U.S, Walton, and Hugh notes that the rate of unemployment rates rose through the years to peak in 2010 at 10.9 percent before commencing to fall to 5.8 percent as of November 2014. Between 2010 and 2014, the rate of unemployment has been on a downward trend. As of November 2014, the unemployment rate was 5.8 percent and the number of the unemployed people was 9.1 million. Amongst the major workgroups, the rate of unemployment for the adult men increased to 5.4 percent, adult women 5.3 percent, teenagers 17.7 percent, blacks 11 percent, whites 4.9 percent, and the Hispanics 6.5 percent, as well as 4.8 percent among the Asians. Following this further, the number of the long-term unemployed was 28 million. These people accounted for 30.7 percent of the unemployed population. However, from 2010 to 2014, the number of the unemployed has reduced by 1.2 million. The number of individuals employed part-time for economic reasons was 6.9 million and these people would have preferred full-time employment.

Carroway Clothing Limited Essay Example for Free

Carroway Clothing Limited Essay Carroway Clothing Limited (CCL) is a Canadian-controlled private corporation (CCPC) that was incorporated 10 years ago. CCL follows accounting standards for private enterprises (ASPE). It is owned by two brothers, Chip and Charles Carroway, who started the company after identifying an opportunity to design and manufacture clothing with innovative fabric. The Carroway brothers have run the business together and have an equal stake in its equity. You are Rose Reddick, a recently graduated CGA assigned as team leader to complete the March 31, 20X3, financial statement audit of CCL. This is the second year that your firm has done CCL’s audit. The audit planning was completed in early March by Blake Mouton, another CGA in your firm, but he has recently announced he is resigning from the firm. Due to scheduling conflicts and an unusually busy season, he will be unable to continue with the remainder of the audit before he leaves, and you have been asked to take over leadership of the audit team. It is now late April, and the team under Blake’s supervision has completed about two-thirds of the audit field work. The audit is scheduled to be completed by May 15, and realizing that you have a limited amount of time to complete your work on this audit, you immediately begin your review of the work done to date and the available client background information. Client background The Carroway brothers started manufacturing athletic wear, utilizing new techniques in fabric treatments to increase the durability of the fabric. CCL’s range of products includes clothing lines for women and men. The products are, primarily athletic wear, but three years ago they added a line of soil-resistant work clothing. Tax losses have occurred in the early years, but sales have grown each year since the company was started. As sales increased, Chip hired a team of design specialists to create new clothing items with innovative features. This team was hired three years ago to begin the research and development required to bring new products to market. Chip also hired a marketing manager with a degree in fine arts to design the tags attached to each piece of clothing and develop the marketing programs. At the same time, specialized software was implemented to produce tags for the products. Because there are specific requirements for content and format of the tags, the production manager is the only individual with authorized access to the software. In July 20X2, CCL signed a contract to produce a line of athletic wear for Sports Shop, a small chain of sporting goods stores. The line of athletic wear features the chain’s logo and trademark colours. CCL ships product to these stores using a company truck. The contract specifies that Sports Shop is to pay for each shipment within 30 days of signed receipt of delivery. Recently, Sports Shop has disputed some of the amounts owing to CCL, maintaining that there is no proof of receipt of the shipment. When Chip questioned the CCL driver, the driver admitted that when he was running late with his deliveries, he simply dropped the shipment at the store counter and did not wait for the store manager’s signature. Chip has not provided an allowance for these receivables since the delivery was made even though there is no signature. In fact, CCL has never recorded an allowance in any fiscal year and has not had any issues with uncollectible accounts. The research and early stages of development of CCL’s products were financed by a combination of capital invested by the brothers, bank financing, and a government grant (see financial statements, Exhibit 1). Scientific Research  and Experimental Development (SRED) credits were received in 20X1 and 20X2 and have been reported as government grants for accounting purposes. The sales volume of the soil-resistant clothing is now great enough to assure the lenders and any potential investors that these products are commercially viable. In fact, based on the 20X1/X2 results, they expect the current product line to become a significant commercial success. The cost of developing this product line, called Walton Work Wear has been deferred and is being amortized (straight-line) at the rate of 10% per year starting in 20X2 (see Deferred Development Schedule, Exhibit 2). Original research costs for the Walton Work Wear products were expensed when incurred, net of grants and SRED credits. The prior-year audit file shows that this treatment of SRED credits is consistent with CCL’s reporting of all taxes (payable and recoverable), which have been accounted for on a current basis without regard to recognition of the future tax effects of any current transactions. During the past year, the brothers have turned their attention to a moisture management and odourreduction feature for the athletics tops. They are confident that within two years their current research will lead to a product line that keeps the sweat away from the skin and minimizes the impact of perspiration on the clothing. The preliminary prototype works effectively for the first several minutes, but the protection barrier degrades quickly and more work is required. This product line will be called Carroway Cool Top and is currently in the research stage only. The deferred development costs for this product line are $975,000. In order to finance completion of the new research and development of the Carroway Cool Top products, Chip Carroway expects to obtain a long-term bank loan for CCL. He is aware that this long-term bank loan will include a more stringent debt to equity covenant than the existing line of credit. He is also interested in the option of going public and issuing new shares to raise funds for future growth. However, Chip is concerned about the implications of losing some control over CCL so he is leaning towards remaining a CCPC. CCL’s chief financial officer, Jack Lawson, was the original office manager  and bookkeeper when CCL was first established, and although he has no professional accounting credentials, he does have a degree in business administration with a major in finance. He is responsible for the preparation of financial reports and is involved in all of the financing discussions. Jack has always been employed by companies which are private and he has no experience in the requirements of going public, so Chip will require additional information from you in order to be able to make an informed decision between the financing options available. CCL has grown rapidly over the last three years, after implementing its research and development activities. During 20X1, the implementation of the research and development department resulted in the hiring of many new employees in research and development, production, and administration. CCL would like to provide an incentive plan to these new employees, but is not in a position to provide a cash bonus. Therefore, CCL is considering a limited issue of stock options to its employees. The stock options would entitle an employee to acquire equity shares of CCL at $50 per share at any time starting six months after the date of their issue. Some employees are uncertain about the impact of the issue of stock options on their taxable income and are considering disposing of them immediately upon acquisition. Chip has recently been notified about a pending lawsuit and provided Blake with some preliminary details when he was at the office in March. Six months ago, the production process of one of the fabric treatments resulted in an accidental but illegal leak of chemicals into the environment. The local environmental agency objected to such a release of chemicals, and when their objections were ignored they filed a lawsuit against CCL, alleging that CCL was negligent in the release of the chemicals and in violation of environmental regulations. Chip is not concerned about this lawsuit since he notes that the amount of chemicals that leaked from CCL equipment was not significant, but he would like to know whether there are any other risks associated with this issue and how they should be dealt with. Review of audit findings to date The audit-planning file indicates that Blake assessed the inherent risk associated with this audit as low. The reasons for this assessment include the fact that this is the second year of the engagement and no audit or financial reporting problems have been uncovered in the past audit. Blake included a note that the design of the clothing tags is now being handled jointly with the marketing manager, who had persuaded the production manager to give her access to the specialized software while he was away from the office on vacation. During this time, the marketing manager redesigned the tags to include more marketing elements and minimized the font size of the list of additives used in the fabric treatment so that there was more room to describe the innovative features of the clothing. The newly designed tags have been on product for the past two months, and CCL has recently heard some feedback from concerned customers that the information about the additives is difficult to read. These customers have allergies to certain chemicals, so it is imperative they are aware of the chemicals used in the treatment of these fabrics. Another important factor influencing the risk assessment is that, in spite of operating losses in the past, CCL has never had serious cash flow problems, due to Jack’s careful business planning and the good relationship CCL has with its lender. CCL is experiencing growth in profits, indicating that the investment in the research and development department is paying off. The draft financial statements show positive net income and strong revenue, with a portion of this revenue being generated by the Walton Work Wear line of products in 20X3 (see Exhibit 1). Although no misstatements or errors have been documented in the work completed so far, you are not sure if this is because conclusions have not yet been drawn on most sections of the audit file. In addition to evaluating all of the evidence gathered so far, the following audit work still needs to be completed: review of the accounts in Exhibit 2; team leader review of all work done by subordinates; completion of the audit work on unrecorded liabilities, subsequent events, and contingencies; and review of the draft  tax returns. Once all of these steps have been completed and approval of the statements is received from the client, the schedule of unadjusted errors and final review of the financial statements must be completed. The file will then be ready for a final partner review before release of the audit report. You see from the files that Blake has used traditional sampling to sample small amounts of data for the audit and you are not comfortable basing your conclusions on the work done because with the increase in sales this year and the research and development activities, there is a large amount of data to audit. You are considering an appropriate alternative, such as generalized audit software. Upon examining the file, you realize that a number of financial reporting and potential tax issues have arisen this year that were not present in prior years. These issues and other new information have not been adequately addressed in the current-year audit plan. You believe that the client should be informed of your concerns regarding the current year’s issues as well as the implications of the financing options.

Male Bias In Heart Of Darkness English Literature Essay

Male Bias In Heart Of Darkness English Literature Essay It seems that the essential uncertainties and inconsistencies in Conrads metanarrative, the indirectness and ambiguous nature of the narrative Marlow gives. Marlow in Conrads Heart of Darkness has the typical nineteenth century view of women; women are not as good as men, they are not as smart and are not worth as much. There are only 3 women in the text, Marlows aunt, Kurtzs fiancà © and Kurtzs Amazon lover. None of these characters are not important to tale Marlow is telling. Marlow even says its queer how out of touch with truth women are, they live in a world of their own, and there had never been anything like it, and never can be (Conrad, 27). Even though there are few women in the text and they have very small roles, Marlow makes women seem significant when he talks about them. Marlow outright talks about the relationship between men and women The mind of man is capable of anything because everything is in it, all the past as well as all the futureà ¢Ã¢â€š ¬Ã‚ ¦ Very well: I hear: I admit; but I have a voice too, and for good or evil mine is the speech that cannot be silenced. (Conrad, 51) He goes on this rant the he believes only men are intelligent enough to understand what he is saying. He is saying that men cannot be silenced, but by saying this he is implying that there is a chance that male voice can be silenced. Its like he secretly believes women can somehow silence men. It seems that Conrads goal is to silence the women in the text. Marlow states They, the women I mean, are out of I, should be out of it. We must help them to stay in that beautiful world of their own, lest ours gets worse (Conrad, 63). The language he uses makes it seem like women keep the world of men from falling apart. Of course this is a male narrative telling the story of a man doing manly things. The Heart of Darkness exhibits a biased male view of women demonstrated by Marlows use of the sexual metaphor of penetration and other diction used in the text. Gilbert and Gubar argue that Heart of Darkness penetrates more ironically and thus more inquiringly into the dark core of otherness that had so disturbed the patriarchal, the imperialist, and the psychoanalytic imaginations à ¢Ã¢â€š ¬Ã‚ ¦ Conrad designs, designs for Marlow a pilgrimage whose guides and goal are à ¢Ã¢â€š ¬Ã‚ ¦ eerily female (Conrad, 44) (Gilbert and Gubar). The narrative seems to keep with the male-controlled design, with a hero conquer whom defeats hurdles and becomes one of the socially elite. The plot itself follows the typical male hero who saves the day and becomes a hero, just like the stories Bewolf, and the Odyssey. The storyline, however Marlow seems to sit on the fence as to whether he sides with the colonialists or the natives, and the story itself doesnt provide a closing and we never really know which side Marlow is on. Conrad shows some characters in his writing style that portray the Congo women, as well as his attitude toward the moral issues of social system in Heart of Darkness, as Là ©criture Feminine (Kristeva). He shows characteristic of feminism, which Kristeva associates with a genderless, pre-oedipal stage. Kristeva relates the semiotic as a female whose sexuality has not yet been constructed (Kristeva). While acknowledging that the fictive world of Heart of Darkness belongs to men, nineteenthcentury, imperialistic, European men, Sedlak, for example, says that Conrads women do display a separate consciousness (Crouch, 2). French feminists, such as Helene Cixous, state that the diction is essentially bi-sexual, one which proposes to analyze all the rigorous binary by bewildering the boundaries between the masculine and feminine and the binaries, such as; proper and improper, normal and divergence, rational and irrational, expert and subservience, by which civilizations live on. According to Eagleton, Most women are like this: they do someone elses-mans- writing, and in their innocence sustain it and give it voice, and end up producing writing thats in effect masculine. Great care must be taken in working on feminist writing not to get trapped by names: to be signed with a womans name doesnt necessarily make a piece of writing feminine. It could quite well be masculine writing, and conversely, the fact that a piece of writing is signed with a mans name does not in itself exclude femininity. Its rare but you can sometimes find femininity in writings signed by men; it does happen. (, 232). Bode claims that Heart of Darkness portrays a powerful female network, which frequently takes charge and assumes control of the novellas events (20). This may seem absurd because as the story opens, the narrator describes the Thames as a manly domain crowded with memories of men and ships it has borne to the rest of home or to the battles of the sea (Conrad, 18). It is a place to think about the dreams of men, the seed of commonwealths, the germ of empires (Conrad, 19). However these ships sailed only for the glory of the Queens highness, and when she meets the ship, it thus pass out of the gigantic tale (Conrad, 19) of masculine venture and splendor and into a domanin which apparently allows women on board. The issue is not one of elaborating a new theory of which woman would be the subject or the object, but of jamming the theoretical machinery itself, of suspending its pretension to the production of a truth and of a meaning that are excessively univocal (Irigaray). Therefore is it possible for a male text such as Heart of Darkness also be as popular if it was on a feminine text and not a masculine one? Well, while listening to Marlows narrative about his journey to fill in the blank spaces on the earth (Conrad, 22) or in this case Africa his journey seems to seem quite feminine; because he has to rely on others to help him, his motives are questioned, and he makes moral decisions that dont seem masculine. This is first evident when he has to get help from his aunt to get a job. This is something that was typical of women in the late 1890s. He seems humiliated when he has to ask would you believe it? I tried the women. I, Charlie Marlow, set the women to work- to get a job. Heavens! (Conrad, 23). Then before leaving for the Congo he has tea with his aunt and says good by, she gives him her blessing, like mothers of the Great War who send their sons of to battle, expcecting to have him return a hero. However, Marlow returns more tame than hero, m ore feminie than conquering hero. Then Marlow questions himself about being able to become a conquering hero when he says I dont know why a queer feeling came to me that I was an imposter (Conrad, 27), which is considered a feminine quality. Then when he gets to the Congo he eavesdrops on a conversation involving the station master and his nephew where they are plotting to foli Kurtz. Then he doesnt let anyone know what he heard. This makes him seem incapable and weak, which is again making him seem feminine. Why would Marlow still make this journey with all these doubts? The answer rests in his masculine boyhood when he was a child, there were many blank spaces on the earth, and when I saw one that looked particularly inviting on a map I would put my finger on it and say, When I grow up I will go there (Conrad, 22). When he got to the Congo it was no longer this virgin space, it now has rivers and lakes that have already been explored. All that was left for him was a river that is reminiscent of a giant snake with its head in the sea and body turning through the country. He concludes, the snake had charmed me. (Conrad, 23) According to Straus, It is Conrads text itself that stimulates the notion that the psychic penury of women is a necessary condition for the heroism of men, and whether or not Heart of Darkness is a critique of male heroism or is in complex complicity with it, gender dichotomy is an inescapable element of it (125). Marlow first views the map of the river as a snake in a Brussels office, where two knitting women operate as protectors of the gates of Hell. Marlow says, it was fascinating-deadly-like a snake-ugh! (Conrad, 23). When Marlow enters the chief officials office he is metaphorically entering the underworld of the snake river, the sinister female power Marlow wishes to explore in order to purge the feminine inside himself; however he ends up embracing this femininity instead of purging it. From the very start of the text Conrad exposes Marlows feminity, by first showing him as a submissive man, because he follows Buddha who believes in obtaining peace by being enlightened. This idea is directly contrasting the attributes of a conquering hero, which he is supposed to be in this story he is telling us. Then the text itself leaves us full of questions about who Kurtz is and how Marlow feels about Kurtz and his crime. Furthermore we dont really know what Kurtzs crime was. All of theses questions make us question Marlow. As Marlows expedition continues, we see more binary oppositions, as his compassion shifts between the white colonialists (whom are viewed as superior) and the blacks whom have been robbed of their culture and deprived of their homes. This is evident when he is outraged by the treatment of the natives as less than human as they are moving around as ants (Conrad, 29). He cannot stand the fact that the natives, who are creating the railway that will support the expansion of the colonialst, are being treated worse than most animals. You can see this viewpoint is evident in Conrads picture of the chain gang: A slight clinking behind me made me turn my head. Six black men advanced in a file, toiling up the path. They walked erect and slow, balancing small baskets full of earth on their heads, and the clink kept time with their footsteps. Black rags were wound around their loins, and the short ends waggled to and from like tails. I could see every rib, the joints of their limbs were like knots in a rope; each had an iron collar around his neck, and all were connected together with a chain, whose bights swung between them, rhythmically clinking (Conrad, 30). Then he goes on to depict them as black shapes crouchedin all the attitudes of pain, abandonment and despair and further describes standing horror-struckas one of these creatures rose to his hands and knees, and went off on all fours to the river to drink (Conrad, 32). Chinua Achebe in his article An Image Of Africa, states that Conrad in this passage is stereotyping the African as savage and primitive, deserving of our compassion but not our respect. However you can look at this passage as Marlow identifying with the natives and being disgusted by their treatment at the hands of the colonialists. Therefore he would be taking the natives side over that of the white colonalists; he feels sympathy for the unempowered female, because he may end uo powerless like the natves he has come to defeat and the marginalized women at home. Nevertheless, Brook Thomas (as quoted in Murfin) believes there is another way of looking at this depiction of the natives in a chain-gang; Even though Conrad had himself been there, he chose to tell his story indirectly through an idiosyncratic, first-person narrator, Marlow, whose narrative is in turn relayed by another narrator who presumably has not even been to Africa. This elaborate structure makes us aware of structure as structure; thus, the novel, doesnt pretend to offer us a perfectly clear, uncluttered, unbiased, perfectly natural view of the facts of the past (Murfin, 236). Thomas viewpoint validates the idea that the language and structure of this story allow for a lot different interpretations. Another important fact that most people overlook is that Conrad is Polish and is actually exiled in England. His second language is English and therefor he was also not always accepted as normalin the English society. Edward Said declares: Because Conrad also had an extraordinarily residual sense of his own exilic marginality, he quite carefully qualified Marlows narrative with the provisionality that came from standing at the very juncture of this world with another, unspecified but different (Culture and Imperialism, 24). Furthermore North describes how Conrads polish nationality was viewed as a racial differentiation by his friends in England. Conrads Polish accent was associated by them with the Orient, and further that his appearance and mannerisms were considered by H.G. Wells and Ford Mad Ford to be Oriental. Several critics thought he was Jewish. Another found him positively simian (North, 50). This view of him being different from his English friends also made him seem inferior, and may have lead to his understanding for the women and natives in the text. Marlows expedition is a journey toward the realm of multiple perspectives caused by the exiled life of Conrad. Said commented on the imperial background of Conrads Heart of Darkness; Like most of his other tales, Heart of Darkness is not just a recital of Marlows adventures; it is also a dramatization of Marlow telling his story to a group of listeners at a particular place in a particular time Neither Conrad nor Marlow offer us anything outside the world-conquering attitudes embodied by Kurtz and Marlow and Conradthe circularity of the whole thing is unassailable. Except as I said a moment ago that Conrad is self-conscious about setting and situating the narrative in a narrative moment, thus allowing us to realize after all, that far from swallowing up its own history, imperialism has in fact been placed and located by history, one that lies outside the tightly inclusive ring on the deck of the yawl Nelly. (Said, 49) Therefrore Conras is self-consciousness, and this causes multiplicity in the perceptions within the narrative. This idea is further repeated by Kristevas feminist viewpoints about the obliqueness, uncertain and ambigious perceptions essential in a narrative genre. In Marlow journeys to the semiotic he avoids his real feelings about Kurtz because he is worried that he may identify that his is like Kurts, therefore he can end up like Kurtz. Marlow states I think it had whispered to him [the wilderness] things about himself which he did not know, things of which he had no conception, so he took counsel with the great solitude and the whisper had proved irresistibly fascinating (Conrad, 73). Conrad displays a comparable uncertainty in describing Marlows conflict with the feminine standards personified in Kurtzs mistress, who is viewed a dominant female goddess as well as a sumptuous temptress, both connected with the native savage race by the white English males. Marianna Torgovnick contends that the African woman is the crux of Heart of Darknessthe representative native the only one fully individualized and described in detail, except for the Helmsman, who also dies in the story. She is, the text insists, the symbol of Africa (154-55). Kurtzs mistress has a sexual power that Marlow fears, because he fears the female inspiration within himslef. This female inspiration shows herself in the uncertainties and oversights of the narrative. Conrad has a hard time getting through to his narrator, Marlow. He struggles to speak about the conquest over the savage temptress; however he is unable, or unwilling to do so. Marlow is articulate in his ability to deacribe, however at the end of the text the silent look from the savage native woman is more powerfulk than Marlows own words; And from right to left along the lighted shore moved a wild and gorgeous apparition of a woman. She walked with measured steps, draped in striped and fringed cloths, treading the earth proudly with a light jingle and flash of was done in the shape of a helmet; she had bright leggings to the knee, brass wire gauntlets to the elbow, a crimson spot on her tawny cheek, innumerable necklaces of glass beads on her neck; bizarre things, charms, gifts of witch-men, that hung about her, glittered and trembled at every stepShe was savage and superb, wild-eyed and magnificent; there was something ominous and stately in her deliberate progress, and in the hush that had fallen suddenly upon the whole sorrowful land, the immense wilderness, the colossal body of the fecund and mysterious life seemed to look at her, pensive, as though it had been looking at the image of its own tenebrous and passionate soul Her face had a tragic and fierce aspect of wild sorrow and a dumb painSuddenly she opened her bare arms and threw them up rigid above her head, as though in an uncontrollable desire to touch the skyA formidable silence hung over the scene. (Conrad, 76) This section of text shows Marlows split attitude toward female power; on one side Conrad and Marlow are concerned by the native womans sexual ambiguity, and on the other side they are captivated by her. Kurtzs savage lover is seen as almost mute in the text and this silence is symbolic of the undiscovered and unexplored spots in Africas jungle that Marlow and secretly Conrad had longed to travel. However these blank spaces, unexplored areas are fantasy; as he admits the muteness of the women to be fantasy, on the linguistic level. The idea of a silent female is in fact a fantasy because he shows the savage mistress to have a very powerful diction, just as powerful as that of the colonists. This is evident when she rushed out to the very brink of the stream. She put out her hands, shouted something, and all that wild mob took up the shout in a roaring chorus of articulated, rapid, breathless utterance (Conrad). According to Gilbert and Gubar, she is a silent symbol in the text that expresses her unknown history as well as her intimidating hystery. The mistress is the typical monster female in the text. She is not only a threat to the men because of her voice she is also standing in direct opposition to Kurtzs Intended. She is seen as the strong hostile monstrous monster woman while Kurtzs fiancà © is seen as the angle, pure Victorian fantasy. Torgovnick states that, Marlow clearly conceives of her as a substitute for, an inversion of Kurtzs high-minded, white intended. Like the Belgian woman, she is an impressive figure, but unlike the Intended she is not high-minded: she is presented as all body and inchoate emotion. The novella cuts from the figure of the African woman with outstretched arms to the Intended: one woman an affianced bride, one woman all body, surely an actual bride (Torgovnick, 146-147). The British code states that miscegenation is wrong and therefore Marlow is scared to fall in love with a savage native woman and end up like Kurtz. However the savage woman is so attractive and seductive, as exposed by the texts illustration of her, that Marlow has a hard time fighting it; this is seen as a representation of Conrads true feelings about femininity. The African woman, who purposely remains unnamed, represents Conrads natural idea of the savage female, because not lonely is she seductive, she is also deadly, just like Africa . Kurtz has been ruined by a devastating femininity; while this femininity is mesmerizing it also destroys men because it is forbidden. The Savage native woman is the femininie standard that Marlow needs to block in order to triumph. Torgovnicks and Gilbert and Gubars, are the only studies of Conrad that notice that the native woman may have something to do with his concerns with inptralism. This native woman makes Marlow tackle his boyhood desire for filling up the blank spaces on the African map he pointed to as a child. He travels all the way to the Congo and instead of finding blank spaces he finds other humans who have their own culture. So the question is: how can he fill up a blank space on a map is another people are already living there? This question or a variation of this question has been contemplated by Conrad regarding the connection concerning masculinity and feminity, when looking at the power of colonialism and their weakness, and Conrads racism and his compassion for the conquered Conjoins. Is this not woman as dark continent which Marlow fears in himself but cannot re-press (Kristeva). The savage womon in the text is seen in three differet ways, the first being as the other, as an African temptress, and as a mute savage with no individual characteristics. Faced with anything foreign, the Established Order knows only two types of behavior, which are both mutilating: either to acknowledge it as a Punch and Judy show, or to defuse it as a pure reflection of the West. In any case, the main thing is to deprive it of its history (Barthes, 96). The native African woman cannot be seen as just one of these things, she is walsy multi-dimensional and will never be understood in Marlows view of the world. Conrad places the African temptress in the middle of his issues with colonialism, by making her speechless. I ascribe a basic importance to the phenomenon of languageone of the elements in the man of colors comprehension of the dimension of the other. For it is implicit that to speak is to exist absolutely for the otherà ¢Ã¢â€š ¬Ã‚ ¦ (He argues) further that Existence is language, and language is always a matter of politics (Fanon, 17-18). Therefore, in order to exsits you must have language and the subordinate of the colonialists must learn their conquorers language in order to be viewed as human. Therefore when Conrad makes the African temptress mute he is making her unable to speak with her master and therefore less than human, except through her sexual power over Kurtz. Eric Cheyfitz points out that; The conception of the orator as emperor, conquering men with the weapon of eloquence, is a classical and Renaissance commonplace, and argues that this imperial common place finds its place in the story of the orator as the first settler, that is as the first civilizer and colonizer of humans (112-113). Marlow learns about the various accomplishments of Kurts and his eloquence through stories he hears, however by the end of the story his articulacy is gone and all he can utter is the horror, the horror. A colonized person confronts the language of their civilizing nation; that is with the culture of the mother country, the colonized is elevated above the jungle status in proportion to his adoption of the mother countrys cultural standards. He becomes whiter as he renounces his blackness, the jungle (Fanon, 18). As you can see with Kurtz the opposite is true, he accepts the blackness of the jungle, and he doesnt loose his western way of behaving. According to Marlow, All Europe contributed to the making of Kurtz (Conrad, 65). Fannons belief that the colonized will assume the language and philosophy of their colonizer, the native seductress remains her darkness, whereas Kurtz loses his whiteness. Conrads representation of the savage temptress insinuates that you must look at her with all three perspectives, instead of just looking at her with one or two opposing perspectives. Therefore Conrad echoing the feminist ideals of vagueness, obscurity, and various perceptions characteristic of most female narratives, thus Marlows arrival back to England is reiterating Gilligans psychosomatic interpretations regarding female moral growth. There is very little written about Marlows motivation for being dishonest with Kutzs Intended. What I did find didnt even look at the idea of female awareness that has been evident in the anaylsis so far in this research. For example, Marlow never shrinks from judgement, but he judges without abstract ideals, without general principles, indeed without consistency. He derides moral absolutes and willingly suspends universals in favor of concrete discriminations (Levenson, 56). We know from his characterlization in the text that he hates lieing and believes that Kurtz is due honesty; however when he meets with the Intended he is not fully honest, and doesnt even speak about justice. Instead he acts like a saint who would rather, not hurt her feelings, than tell the truth. Marlow explains his motivation for lying to Kurtzs Intended, he doesnt try to bring up their progress, or show pity on her. He merely believes that the truth would have been too dark-too dark altogether (Conrad). In this text the darkness becomes a moral sensation (Levenson, 56-57), which promotes the idea of several different perceptions in Conrads moral replies to racism, feminism, imperialism, and colonialist exploitation. Nevertheless, the ridicule of moral fundamentals in Marlows choice to lie, as pointed out by Levenson, is a female focused approach that Gilligan creates the framework for and Levenson doesnt seem to contemplate. The moral development and judgemnet of women, according to Levenson, is linked to Marlows reaction to Imperalisim and also to Kurtz. This makes it seem like he was being compassionate and not sexist when he lied to Kurtzs Intended. Therefore due to Marlows experiences in Africa his moral awareness has taken on a feminine characteristic. In her text In A Different Voice Gilligan hypothesizes that womens ethical rationalizing is not founded on the ideas of right and wrong, however unlike men, it is based on the situation and the observations of anguish and compassion. The reluctance to judge may itself be indicative care and concern for others that infuse the psychology of womens development and are responsible for what is generally seen as problematic in its nature (Gilligan, 172). Women will usually choose the option that will not hurt anyone, or hurt the least number of people. Why should we believe that the moral sequence through which boys pass constitutes moral development tout court? (Gilligan, 174). Perchance, females are more concerned with kinship and accountability; furthermore not moral in the formal tone of the word, but more reasonable morality. Whereas Men have a more definite idea of right and wro ng, neutral justice (so they would have us believe). If Marlow was judged by Gilligans philosophy for his conclusion to lie to the Intended, then he would be believed to have lied to her to safeguard her from unnecessary pain that telling her the truth would have caused her. In this critical reading of Heart of Darkness Conrads text has been viewed as having a feminine writing style. It has also been revealed that Conrad was viewed as an outsider, exiled by his own Polish people and an immagrant to his home of England, and this created his compassion for the subjugated people of the colonlized Congo. This does not mean that Conrad isnt racist and isnt imperialistic. The reading advocated that the lot of women are unable to making moral choices based on a more definite idea of right and wrong. Marlow uses various sexual metaphors, such as penetration, and other diction used in the text; exhibit a male biased view of women and their roles in society.