General Motors with Lean Manufacturing

General Motors with Lean Manufacturing An Introduction of GM Global Manufacturing System Operations Management Team Project Contributed by We Make A+ (sort by number): – 2009 050 444 – 2010 049 712 – 2010 054 149 – 2010 059 605 – 9125 620 120 Division of Business Administration, Hanyang Univ. ERICA Ansan, December 2012 Contents Part 1. Overview of General Motors2 1. 1 Why General Motors? 2 1. 2 Introduction of General Motors3 1. 3 Basic Information3 1. 4 History of GM4 1. 5 GM's family4 Part 2. Introduction of Lean Manufacturing4 2. 1 Definition5 2. 2 Lean and TPS5 2. 3 Theme: Efficiency6Part 3. GM’s Global Manufacturing System6 3. 1 Application of Lean Manufacturing6 3. 2 In-Progress Control and Verification7 3. 3 Process Failure and Effect Analysis11 3. 4 Quality Feedback/Feedforward11 3. 5 Quality System Management13 Part 4. Comments14 4. 1 Achievements beyond Efficiency14 4. 2 A Too-Lean GM? 15 Bibliography16 Part 1. Overview of Gene ral Motors 1. 1 Why General Motors? First automotive industry has started in 1885 since Karl Benz and Daimler develop gasoline engine cars. The early automotive industry was expensive ,slow and didn't escape from the design of the wagon type.But The introduction of Henry Ford's conveyor belt is way as to be able to mass-produced, it became the beginning of popularization. U. S. automotive company seek to enter into the world in Europe ,since 1920's and by combining U. S.. ‘s car production technology and Europe's brand value, Europe emerged as the largest market in the world. At the European economy will recover in 1950, U. S. has grown enough to occupy 80% in world market and Europe built a new product differentiation and diversification strategy in order to correspond to U. S. At this point should be noted that Japan's inroad into world market.Because of Korean war, Japan laid the foundation of growth and The 1960's, global automotive market is growing, Japan participate in global automotive market. Especially, Japan made new Labor-management relations by new industrial organization and distinctive production manner, and spreading Toyota production system and JIT approach to become more competitive, They were formed 3 polarized system to dominate the world market with U. S. and Europe. After that, Before and after the 1980's, Asian countries, including countries such as Mexico and Brazil participated in global automotive market as a weapon low-income and small car. In 1990's, U.S. lead global automotive market increasing core competencies by innovation to reengineering, benchmarking, restructuring, and downsizing, etc, competing with Japan. In the late 1990s, Automotive market undergo great confusion due to oversupply and changing consumer needs, and Multinational automotive companies' M;A is greatly increasing, and a small number of large companies lead global automotive market. In the flow of the automotive industry, after establishment in 1908, GM l ay the foundation focusing on to raise the size merging Buick, Cadillac, including 25 companies and maintain first in sales between 1933 to 2008.Also, in domestic, GM is known for a lot of familiar brands such as Chevrolet. Because GM overcome several financial crisis and still exist the center of the world's automotive industry companies, we choose GM automotive industry companies, we choose GM 1. 2 Introduction of General Motors General Motors Company commonly known as GM (General Motors Corporation before 2009), is an American multinational automotive corporation headquartered in Detroit, Michigan, and the world's largest auto maker, by vehicle unit sales, in 2011, employing 202,000 people and doing business in some 157 countries.General Motors produces cars and trucks in 31 countries, and sells and services these vehicles through the following four regional segments, which are GM North America (GMNA), GM Europe (GME), GM International Operations (GMIO), and GM South America (GMS A), through which development, production, marketing and sales are organised in their respective world regions, plus as fifth segment GM Financial. 1. 3 Basic Information Industry – Automotive Founded – September 16, 1908 Founder(s) – William C. Durant Headquarters – Renaissance Center, Detroit, Michigan, the US Number of locations – 156 facilities on six continentsArea served – Worldwide Product – Automobiles, Financial Service 1. 4 History of GM 1908| Founded by William. C. Durant| 1910-1929| The rise of the automobile captured imaginations and sparked invention. | 1930-1959| GM’s commitment to innovation lent optimism during tumultuous world events. | 1960-1979| GM offered forward-thinking answers to an increasingly eco-conscious world. | 1980-1999| The close of the 20th century brought tremendous global growth for GM| 2000-2008| Trying economic times saw GM embracing an enduring passion for innovation. Today| We are passion ate about designing, building and selling the world’s best vehicles. This vision unites us as a team and is the hallmark of our customer-driven culture. | 1. 5 GM's family Part 2. Introduction of Lean Manufacturing 2. 1 Definition What is lean manufacturing(lean)? Lean manufacturing, lean enterprise, or lean production, often simply, â€Å"Lean,† is a production practice that considers the expenditure of resources for any goal other than the creation of value for the end customer to be wasteful, and thus a target for elimination.Working from the perspective of the customer who consumes a product or service, â€Å"value† is defined as any action or process that a customer would be willing to pay for. Essentially, lean is centered on preserving value with less work. Lean manufacturing is a management philosophy derived mostly from the Toyota Production System (TPS) (hence the term Toyotism is also prevalent) and identified as â€Å"Lean† only in the 1990s. TPS is renowned for its focus on reduction of the original Toyota seven wastes to improve overall customer value, but there are varying perspectives on how this is best achieved.The steady growth of Toyota, from a small company to the world's largest automaker, has focused attention on how it has achieved this success. 2. 2 Lean and TPS Lean is a management philosophy developed from the Toyota Production System (TPS) and identified as Lean in the 1990s. The Toyota Production System (TPS) is an integrated socio-technical system, developed by Toyota, that comprises its management philosophy and practices. The TPS organizes manufacturing and logistics for the automobile manufacturer, including interaction with suppliers and customers. The system is a major precursor of the more generic â€Å"lean manufacturing. Taiichi Ohno, Shigeo Shingo and Eiji Toyoda developed the system between 1948 and 1975. Originally called â€Å"just-in-time production,† it builds on the approach creat ed by the founder of Toyota, Sakichi Toyoda, his son Kiichiro Toyoda, and the engineer Taiichi Ohno. The principles underlying the TPS are embodied in The Toyota Way. TPS focuses on reduction of the original Toyota seven wastes  to improve overall customer value. But there are varying perspectives on how this is best achieved. 2. 3 Theme: Efficiency Lean manufacturing is a variation on the theme of  efficiency  based on optimizing flow.It is a present-day instance of the recurring theme in human history toward increasing efficiency, decreasing waste, and using empirical methods to decide what matters, rather than uncritically accepting pre-existing ideas. As such, it is a chapter in the larger narrative that also includes such ideas as the folk wisdom of thrift, time and motion study, Taylorism, the Efficiency Movement, and Fordism. Lean manufacturing is often seen as a more refined version of earlier efficiency efforts, building upon the work of earlier leaders such as Taylor or Ford, and learning from their mistakes.Part 3. GM’s Global Manufacturing System 3. 1 Application of Lean Manufacturing To be more competitive in the global automotive industry, General Motors is concentrated on some key priorities; get common; think lean and run fast; compete on a global basis; grow the business and most importantly-focus on the product. GM Manufacturing is dedicated to lean and common as demonstrated by a single, global manufacturing approach – a strategy that is changing the way it designs its products, lays out plants, selects equipment and design each assembly plant operator's job.The GM Global Manufacturing System-or GMS-is an important building block of an integrated strategy to develop products that excite customers in markets around the world. 3. 2 In-Progress Control and Verification In-Process Control & Verification includes the intent and purpose of the BIQ motto: â€Å"Satisfy your customer; do not accept, build or ship a defect! Solve problems through team work. † Quality expectations are achieved in each process to ensure defects are not passed on to downstream process. Well, it raises a question, how to achieve customer satisfaction?General Motors has three paths for solving this problem. In the first place, prevention avoids defects or non-standards occurring. Secondly, Detection—identify when defects or non-standards have occurred. At last, use containment to assure defects or non-standards are not passed on. I will introduce these three methods in the following minutes. The benefits of In-Process Control & Verification consist of three aspects: * To external customers (people buying our vehicle), it protects customers from sub-standard vehicle quality; it assures customer satisfaction. To internal customers (downstream operation), it prevents major repair and rework by detecting a non-conformity early in the process; it prevents the flow of defects from department to department and station to s tation. * To internal customers (from suppliers), it protects Team Members from non-compliant parts from suppliers through advanced quality planning and prompt containment during spills. Prevention To understand the prevention, let me show you a comparison at first. As you can see in the picture, Using the Lean approach, we control the process by prevention.It results in less rework and repair, and higher first time quality. By contrast, the traditional approach is trying to control the product, which is less efficient and more passive, with more rework and repair, and lower first time quality. Process Equipment Capability Reviews means periodic checks are conducted to identify trends or shifts in capability over periods of time. It includes four steps: 1) Identify process equipment with high risk/impact 2) Conduct initial capability confirmation 3) Conduct regular scheduled reviews to confirm capability 4) Implement corrective action as required DetectionThe second method is detect ion. Detection has two purposes. Purpose 1: To make non-standard conditions in the manufacturing process visible – identify when defects or non-standard have occurred. Purpose 2: This supports the â€Å"Do Not Accept† element of the quality motto: * Inspection process that confirms quality as soon as possible following manufacture * Measures the output of the manufacturing process * Alerts organization to out of standard conditions * Supports containment and provides input into continuous improvement Quality Check System Update: Internal/external ‘Customers’ are monitored for feedback.Where there is an indication of defect flow-out through the Verification process, a systematic analysis will be conducted; typically for: 1) Items currently not included in the quality check list/control plan For example, update check list based on prioritization and risk analysis. 2) Current check items not found during the check process For example, improve standardized wor k or re-train team members. The quality check system must be established in consideration of the ‘Supplier-Customer’ relationship. Inspection frequencies must be established by each ‘supplier’ that prevents shipping defects to downstream ‘customers’.This is a requirement for safety & compliance items, key characteristics and for issues that will significantly impact the next process or customer. During a repair, the risk for a discrepancy to occur is increased – many aspects of the repair operation are non-standard. So the Independent Repair Confirmation is very necessary. Many aspects of the repair operation are non-standard: Any documented repair must be verified by Repair Confirmation (both on- and off-line) * Repair Confirmation must be conducted independently (e. g. by Quality). Standardized work (non-cyclic) should be used for the confirmation process – quality standards must be available. * Appropriate training and knowledg e of standards must be developed to conduct or confirm repairs. * Repair confirmation should be as close to the repair process as possible. * Repair confirmation can be conducted by man or machine. Workers can use Andon(A Kind of Signboard) to Stop The Process: Work Station Team has the ability to stop the line and complete standardized work in station if there are some problems in the product line.If the Team Member has a quality issue within their standardized work they activate the Andon system to: * Initiate a call for help through station light, Andon board, and melody * Empower the Team Member to stop line & organization responds to provide support * Stop at FPS (Fixed Position Stop) to contain and complete the repair * Where Andon is not available the principles still apply Alarm and Escalation Process: When a defect is detected, feedback to the appropriate team or individual will be given by using a communication system. The alarm is raised by using audio/visual signals (e. . Andon). The alarm process directs the support functions to: * ‘Go and See’ the problem * Apply containment to prevent further flow of defects * Initiate problem solving Containment Containment: the purpose of it is the achievement of customer expectations relies on a method to contain defects within the manufacturing process, and implement corrections to protect the next/downstream customer. This also supports the â€Å"Do Not Ship† element of the quality motto: * Vehicle delivery to the customer * Powertrain and MFD plants to vehicle assembly * External supplier to the manufacturing plant Internal departments (e. g. between body, paint and GA) * Between work stations within a department Summary of In-Process Control and Verification Standardized work is performed in every process and includes the required quality checks. Process control activities are implemented on equipment to control variation on a daily basis and maintain capability over a period of time. Detection confirms the manufacturing process and ensures both internal (Production Team Members) and External Customers (people who buy our products) are receiving products that meet or exceed the quality standards.A process is in place to contain defects within the manufacturing process and implement permanent corrective actions that are verified as being effective. 3. 3 Process Failure and Effect Analysis Purpose of this procedure: Investigation, documentation and if necessary reduction of the risk potential (Risk Priority Number-RPN) for all production processes. RISK PRIORITY NUMBER S x O x D = RPN * S = Severity * O = Occurrence * D = Detection * RPN = Risk Priority Number* * 1 = Lowest1000 = Highest There are some questions to answer for the Process Failure and Effect Analysis: Potential failure mode:What things have gone wrong?What things could go wrong? Effects of failure:What does a failure mean to the next operation, the assy plant, the final customer? Potential Cause of f ailure: Root cause what has gone wrong in the past Brainstorm what could cause failures? Current controls: What do we do today to prevent the defect from occurring and getting to our customer? Recommended actions: If current controls are not 100% effective, what actions should be taken? 3. 4 Quality Feedback/Feedforward Definition: The communication of quality expectations and results between customers and suppliers through standardized communication pathways.Purpose: To ensure that information on quality reaches those who need it. Feed Information Forward: Internal and external suppliers communicate known/potential problems and/or problem solving status to their customers in a timely manner. This provides the customer with sufficient lead time to react to upcoming changes and take appropriate measures. Feed Information Back: Internal and external customers communicate known/potential problems and/or problem solving resolution to their suppliers in a timely manner. This provides the supplier with sufficient lead time to react to customer issues and take appropriate measures.Build and quality status of each vehicle is communicated to downstream processes. Summary of Quality Feedback/Feedforward Feedback/Feedforward promotes the communication of quality expectations and results between customers and suppliers through: * Clearly defining customer/supplier communication requirements †¢Defining timing, content, and format of information †¢Establishing metrics and the subsequent management process †¢Effective implementation of the Feedback/Feedforward communication tools †¢Problem identification, input into the plant problem solving process and countermeasure follow up . 5 Quality System Management Who is responsible for Quality? Team work is absolutely essential to deliver world-class quality. Everyone! Quality is a shared responsibility Quality Function Resource Allocation: Manufacturing and quality resources are allocated to support the qualit y system and interface with engineering. Each area requires sufficient resources to properly focus on supporting production and driving continuous improvement through P-D-C-A. Resource allocation needs to consider the quality and production components that are required to support the team member.Development of an organization for quality incorporates the â€Å"Planning†, â€Å"Doing† and â€Å"Checking† functions into their structure. Summary of Quality System Management Quality System Management provides the supporting structure and framework for the implementation of the quality system and ongoing improvement to the quality of our products through: * Establishment and implementation of a strategic quality plan for the organization * Allocation of manufacturing and quality resources to support the quality plan * Development of an rganization for quality that incorporates the â€Å"Planning†, â€Å"Doing† and â€Å"Checking† functions into t heir structure * Identification of requirements for documentation, procedures, practices and assessments * Integration of both quality and manufacturing BPD’s at all levels of the organization Part 4. Comments 4. 1 Achievements beyond Efficiency The GMS is generating positive results. By using GMS, General Motors achieved efficiency in many aspects. And GMS is a system built around people.The system stresses the value of teamwork, and is based on an underlying philosophy that everyone, in every position, adds value. In an empowered environment, everyone's experience and insights are valued. Manufacturing performance is improved through the consistent adoption of five principals-people involvement, standardization, built in quality, short lead time and continuous improvement. The principals are interrelated and implemented as a complete system. When implemented, the GMS principals maximize performance in the areas of people systems, safety, quality, customer responsiveness and cost.Products, plants and processes are designed to allow GM's people to use their skills and abilities as efficiently as possible. GM is the industry benchmark in safety, a goal achieved through a strong partnership between GM and its unions. GM's workers realize a healthy, injury-free environment. The team concept is a critical part of managing quality by making each team responsible for managing quality in their area. Team members receive extensive training in identifying and solving problems. GM's manufacturing strategy maximizes customer responsiveness, by responding fast to customer and market trends.GM's manufacturing system concentrates on cost savings by eliminating all forms of waste that detract from our ability to be competitive. 4. 2 A Too-Lean GM? It wasn't that long ago that General Motors was producing too many vehicles. Now the giant automaker can't produce enough for some area dealers, who said they are finding it difficult to keep enough inventory of some new car and truck models to satisfy demand. And they're probably losing some sales because of it â€Å"I definitely believe it's restricted† our sales, Scott Hatchett, managing partner of Scholfield Buick GMC, said Monday.GM's efforts to emerge from bankruptcy a leaner company mean the inventory Hatchett and other dealers have access to has been much thinner, especially for certain models such as GMC Terrain as well as the Buick Enclave and LaCrosse. â€Å"We literally get down to where we have one or two of those vehicles in stock,† he said. Jill Hattan said her dealership, Don Hattan Chevrolet in Park City, has had a difficult time keeping in stock the Chevy Equinox and Camaro. â€Å"It's just trickling in on top of a small inventory,† she said. â€Å"We are definitely missing some sales. Hattan said her dealership is trying to alleviate the lack of inventory from Chevrolet by tapping other dealers' inventory. â€Å"We actually try to purchase several at a time jus t for stock but when everyone's short, that's not easy to do either,† she said. GM spokesman Tom Henderson said his company is â€Å"dramatically different† now than before it entered a brief bankruptcy in June 2009. It's axed brands such as Saturn and Pontiac, closed plants and received $50 billion in aid from the federal government. Before GM's bankruptcy â€Å"we typically ran with very high inventories,† Henderson said.As a leaner company, its production has been sharply trimmed. Now the company is attempting to find the sweet spot between production and demand. â€Å"It's a really delicate balancing act,† Henderson said. Henderson said he couldn't disclose production rates going forward. But he did point to efforts by the company to ramp up production on the GMC Terrain and Chevy Equinox. It has taken an unused portion of its plant in Ontario, Canada, to create capacity for the manufacture of 60,000 to 80,000 more vehicles. Those two midsize SUVs are hot sellers for GM.GM said earlier this month that through the first six months of 2010, sales of the Equinox and Terrain were up nearly 193 percent from the same period last year. Henderson said the company is listening to its dealers such as Hatchett and Hattan. â€Å"We take their input seriously,† Henderson said, adding that dealers should see this fall the results of GM's increased production efforts at its Canadian plant. As for additional production increases, â€Å"We'll judge based on business conditions what to do going forward. † Bibliography * [http://www. gm. com] * Womack, James P. ; Daniel T. Jones, and Daniel Roos.The Machine That Changed the World,1990. * Bailey, David (24 January 2008). â€Å"Automotive News calls Toyota world No. 1 car maker†. Reuters. com. Reuters. Retrieved 19 April 2008. * [http://en. wikipedia. org/wiki/Lean_manufacturing#cite_note-Reuters-3] * [http://en. wikipedia. org/wiki/Toyota_Production_System] * Strategos-Internati onal. Toyota Production System and Lean Manufacturing. * [http://www. autointell-news. com/News-2003/January-2003/January-2003-1/January-03-03-p6. htm], GM's Global Manufacturing System – A System To Build Great Cars and Trucks. * Jerry Siebenmark, A Too-Lean GM? , 2010.

Byzantine Art Essay

There are many differences and similarities between the following two pieces of art; the Toreador Fresco and the Egyptian Fowling Scene. The Toreador Fresco is a fresco depicting a bull-leaping ceremony. It is from the palace at Knossos(Crete), Greece and from around 1450-1400 BCE. The Egyptian Fowling Scene is a mural painting from the tomb of Nebamun. It is from Thebes, Egypt and from the 18th Dynasty, ca. 1400-1350 BCE. The styles between these two periods are very different, but there are still a few similarities found between the two pieces of art. The Toreador Fresco depicts a bull in the center, and a man leaping over its back. There is a woman on each side of the bull. Unlike the Fowling Scene, this fresco includes a border. In the Egyptian Fowling Scene, Nebamun is standing in his boat, flushing birds from a papyrus swamp. He is holding his throwing stick in one hand and three birds in the other hand. He is accompanied by his wife and daughter who are both shown holding lotus flowers. In the Toreador Fresco, the bull is the central figure of the painting while in the Fowling Scene every space was filled with lively details such as lotus flowers and butterflies. As for the depiction of the human figure, in the Toreador Fresco, the human figures have stylized shapes with pinched waists and they are highly animated. Also, in order to distinguish between male and female, the artist painted the young women with fair skin and the man with dark skin. This was a widely accepted ancient Minoan convention. This is very different from the depiction of human figures in the Fowling Scene. The skin color of Nebamun, his daughter and his wife are all the same dark color. The artist scaled down their figures in proportion to their rank. The wife and daughter were much smaller than Nebamun. Also, in the Fowling Scene, the animals show a naturalism based on careful observation. One similarity between the paintings was that the human figures were painted with the profile pose with the full-view eye. Another similarity between the two paintings would be that they both represent rituals and traditions. The Toreador Fresco depicts the Minoan ceremony of bull-leaping while the Fowling Scene is a tomb painting showing that Nebamun is enjoying himself in the afterlife. Another difference would be that in the Toreador Fresco, the artist used curved lines to suggest the elasticity of the living and moving beings unlike the Fowling Scene where the depiction of movement was not represented very well. In the Toreador Fresco, the artist also elongated the animal’s shape to show the powerful charge of the bull and used sweeping lines to form a funnel of energy. It is easily seen how the depiction of movement is better represented in the Toreador Fresco than in the Fowling Scene. In the Fowling Scene, the artist used many different and lively colors whereas in the Toreador Fresco, there is not a great variety of colors used. In the Toreador Fresco, you can tell that it is Minoan art by the elegance of the Cretan figures, with their long, curly hair and proud and self-confident bearing. This distinguishes them from all other early figures styles. You can also see a few cultural differences between the two periods just by comparing the two paintings. The human figures in the paintings are all dressed much differently. Also, in ancient Egypt, the artists often used hierarchal scale in their paintings. They would make the size of the human figures larger based on their social status. That is why in the Fowling Scene, the wife and the daughter of Nebamun are much smaller than him. Whereas, in the Toreador Fresco, you do not see a hierarchal scale, the human figures are all the same size. In conclusion, there are many differences and similarities between the Toreador Fresco and the Fowling Scene. Both paintings represent rituals and traditions. Also, they both have figures painted with the profile pose. In the Toreador Fresco, it includes a border and the bull is the central figure. The human figures are wasp-waisted, and highly animated. The depiction of movement is much better represented in this piece of art than the Fowling Scene because the artist used curved lines to emphasize the movement of the figures. He also elongated the bull’s shape to show the powerful charge of the animal and used sweeping lines to form a funnel of energy. In comparison, in the Fowling Scene, the artists filled every space with lively details. The marsh is full of lotus flowers and butterflies. Although the depiction of movement is not shown as well as the Toreador Fresco, a variety of lively colors is shown in the painting. Unlike the Toreador Fresco, the hierarchal scale is shown in the Fowling Scene.

Anne Stevenson Essays - Human Development, Childbirth

Anne Stevenson " I thought you were my victory /though you cut me like a knife" (Stevenson 1-2) The opening lines of Anne Stevenson's poem The Victory set a tone of conflict. This poem, at its surface, expresses a mother's thoughts on giving birth to a son. Stevenson describes the mixed feelings many mothers have upon the delivery of their first born. The final release from pregnancy and birthing pains, coupled with the excitement of bringing a live creature into this world, at first seem a victory to the new parent. The author goes on to confute the event as a victory. Using words such as "antagonist" (5), "bruise" (6), and "scary"(13), she shows the darker side of childbirth. The mother has felt her own life's blood flowing that a stranger might live "The stains of your glory bled from my veins." (6-8). That she sees her own child as a stranger is evident in lines nine and ten, where the child is described as a "blind thing" (9) with "blank insect eyes"(10). The mother portrays her baby as a bug, not even human. In the last section of the poem, two questions are asked, attesting to the mother's internal conflict. "Why do I have to love you?/ How have you won?" (15-16). These unanswerable queries are some of the fundamental questions of our human existence. Below the topmost layer of meaning in The Victory, is an underlying theme that any parent or guardian will easily relate to. Children are born out of the great pain their mothers endure. They are helpless in one sense, yet they command the care of their parents. Stevenson describes the intrinsic helplessness of infants with the words "Blind"(9) and "Hungry"(14). Yet, this poem does not refer to new born babes alone. Birthing pains do not cease with the delivery of a child. The conflict described in this poem is felt by parents of adult children as well. All parents give of their lifeblood, at least in the emotional sense, in raising and maintaining their offspring. The Victory is a poem written as if by a mother only just delivered of a new born son, yet the themes expressed in its lines apply to all the stages of human life. Stevenson seems to stress the pain that is felt when one life brings forth another, but there are many pains felt by parents in ways unphysical. "You barb the air. /You sting with bladed cries" (11-12) these are sharp words that bring thoughts of tangible pain. These words also describe mental and emotional pain that is felt by many parents who sacrifice much for their children. The poem does not place a guilt on the baby nor, therefore on children in general. It seems to acknowledges the turmoil of birth and life as natural. The child who is born today, collects the sacrifice of its parents and will make sacrifices for the child born tomorrow. Even though The Victory is worded to sound resentful, as though the mother begrudges her child his new found life, it also has a resigned tone. The mother accepts her lot, however painful. Even deeper into this poem is the hint of feminism. The author chose the sex of this baby intentionally. She used two references to a knife, indicating pain inflicted in a manner unnatural. The knife has traditionallybeen a man's weapon. "Tiny antagonist" (9) could refer to the entire male gender. "Scary knot of desires" (13) is a reference to the sex act, which is sometimes seen as male aggression. The child is the manifestation of this act. "Hungry snarl! Small son." (14) the use of an animalistic noise directly precedes the revelation of the baby's gender. Once again Stevenson's choice of words reminds one of male aggression. The woman in the poem seems to feel cheated in bearing a male child to the man who is indirectly responsible for her condition. Why does she have to love him? Does that sum up the plight of woman? Is it Eve's curse that woman shall embrace man, though in so doing she must suffer childbirth to bring forth more men? (Or daughters who shall suffer likewise.) Is that how he has won? The Victory asks

What are the key influences that have shaped the development of Human Essay

What are the key influences that have shaped the development of Human resources Management in South Korea over the last thirty years - Essay Example The success of industrial organizations in this country is extensively attributed to both management styles and work attitudes. The extraordinary growth of the Korean economy for the last 30 years has got the attraction of academics and business people from around the world. The country got a real annual growth rate of about 8 per cent in gross national product during this time. Growth in the corporate sector was prominent and in fact shaped the basis of the economic growth. However, it had many problems despite its quantitative growth (Park 2001). Bearing in mind that the success of HRM development in the South Korea was remarkably high, the only growth factor cannot give explanation all of performance of this country in human resource development. Therefore, it is not just growth but special characteristics of Korean growth that have in fact contributed to the growth of education. (Mabey 1998) The current economic recession has affected every country of the world. Over the last two years, businesses around the world have been hit by regional economic crisis. In Asian countries, currency crisis and the attendant business slump led to different approaches within the businessmen and financial experts for reducing waste and creating greater efficiencies. The South Korean economy which dodged the recession with a narrow margin has little impact on its business structure. The tight money policies enacted by the government forced Korean firms to reform in order to alter organizational competence and profits. Although there are several historical factors which boosted South Korean economy after 1950, the period of 1945-1961 has roots of HRM development and economic boom in the country. During this period people of this country took great interest in gaining education which was the result of strong social indicators and economic motivations. During the period of 1945-1961, education played a great role in changing the lives of Koreans. The

The Board of Education Decision Research Paper Example | Topics and Well Written Essays - 1000 words

The Board of Education Decision - Research Paper Example The ruling immediately saw African-Americans begin to attend the schools that were a preserve of the whites (Irons 46). To demonstrate the importance of the decision was the admission of the nine black American students commonly referred to as the â€Å"Little Rock Nine† into a purely white segregated school known as the Little Rock’s Central High school (Levine 13). Desegregation laws then began spreading all over the country despite the cry from the whites who were very much opposed to Brown’s ruling. In fact, at the beginning, violence was very high in schools when whites attempted to bar the Black Americans from attending their schools, as they still perceived blacks as secondary citizens who dis not deserve to sit with them in the same school.Whitman reveals that the impacts of the National Association for the advancement of Colored People (NAAP) soon grew, fighting for the implementation of Brown’s rule in all schools (91). This became a reality as t he whites bowed down to pressure from the civil rights movement led by people like Martin Luther King junior and his colleagues. Whitman notes that it is through this landmark ruling that the U.S. is now free of racial segregation in schools (91). Probably segregation could still be in existence if this important ruling could not have been made Brown’s ruling is also considered very significant because it acts as a precedence for subsequent court rulings since it created American was arrested in 1955 for refusing to give out his seat to a white passenger (Kluger 48).

Consider why management should be designated a profession, with Essay

Consider why management should be designated a profession, with managers as 'professionals' who demonstrate not only leadership - Essay Example Sometimes a person working in the organisation tends to take on the role of a manager and employee simultaneously. For example, a sales manager of the organisation performs the role of manager while directing the sales force in order to meet the goals of the organisation but at the same time when he is contacting a customer the employee performs a non-managerial role. It can be said that in the former role the person directs the efforts of other members and in the latter role he is utilising the skills as sales man in order to meet the objectives of the organisation. Management is being involved in the act of achieving the objectives of organisations (Tripathi & Reddy, 2007, p. 2). With respect to organisational behaviour, management and organisational behaviour are inter-connected. Managerial work involves complexity, it is unpredictable and enriched with excitement and opportunity. The functions of management are â€Å"planning, organising, leading and controlling.† As organ isations make use of various sources in achieving the goals and objectives, in management the resources can be classified in four groups, namely, human, physical, financial and information resources (Griffin & Moorhead, 2011, p. 8). Organisational behaviour can be defined as a study of human behaviour with the context of organisation with the main focus on individuals and groups’ actions. Thus, it includes the exploration of both organisational and managerial processes in the context of an organisation (Brooks, 2007, p. 2). Organisational behaviour can also be defined as a broad area which aims at studying the actions of people in the organisation. Thus, managers can use the related theories, as well as knowledge, in relation to organisational behaviour in order to improve management practice and influence the employees to make them work effectively and attain the goals of organisations. The most successful organisations tend to make the best of use of the employees energies and talent. Organisations, which are able to effectively manage the employees, usually hold an advantage over its rivals. According to Pfeffer (1998), firms which have the ability to manage people can reap up to 40% gain and can build in commitment, learning, involvement and competence of the organisations. As employees are vital to the success of the organisation, interaction from mangers are also key towards success of management. Therefore, a manger that possesses skill in organisational behaviour will be able to effectively work with its colleagues and employees in the organisation and also assist, influence and support in achieving the goal and objectives of organisations. In today’s business environment the role of a manger is vital for the growth and better functioning of the business. Managers are important in any business and responsible for all the major activities which take place in the organisation. The main role of the management is delegating the various tasks to the most competent staff members. Before going into detail let us evaluate the characteristic of management (McGinnis, n.d, p. 39). In order to be effective manager need to possess various skills right

Other Financial Management Techniques Essay Example | Topics and Well Written Essays - 1500 words

Other Financial Management Techniques - Essay Example The implementation of wrong performance measures would mean that the management has not allocated balanced weight-ages to all these four areas of organizational goals in order to link it to the compensation structure of the employees. The tying of wrong performance measures to the compensation of the employees would mean that it has the likelihood of giving rise to unethical behaviour among the workers and the employees in the manufacturing plants (Tonchia and  Quagini, 2010). The examples of wrong performance being tied to compensation include the aspects in which the performance of the employees is linked only with the volume of output with ignorance in the quality of the finished products being produced by the companies. The management often pays more attention to the volume of output and overlooks the quality of the product being offered in the market. Thus linking the compensation structure with such performance measure could lead the employees to adopt short-cut procedures in the process of manufacturing. This would give rise to unethical behaviour among the employees and they would engage in work activities that would allow them to produce more products in the manufacturing process. The concentration solely towards the volume of output may lead to procurement of high amount of raw materials and inventory but the service level of the workers may suffer. This has been shown by the graph given below. The companies may not track important and quality contribution of the employees and may not give reward such activities of the workers are example of wrong performance measures being linked to compensation. This would lead to the decline of the quality of the work in the production unit and unethical behaviours may surface where the employees would be driven to get incentive without meeting the requirements of product quality, service level to the customers, etc. It would also lead to unethical behaviours of performing in such a way that fulfils the short ter m interests of the employees to get more compensation but compromises on the goals of the organization in terms of meeting the quantity and quality level for several business contracts. Steps of EEC: avoidance of unethical behaviour The Eddison Electronics Company (EEC) is required to active steps for avoiding unethical behaviour in the manufacturing units that produces several electronic items. In order to avoid unethical behaviour, EEC would be required to link the compensation of the employees with the right performance measurement measures. In order to do this, EEC would need to assess the short term and long term goals of the company and the deadlines to be met in terms of the contracts to be delivered over the period of time. This would enable EEC to understand the exact requirement from their workforce or the output required from the workforce in terms of both volume of the output and the quality of service to their customers. EEC would need to link the compensation of the wo rkforce with the various areas like financial targets of the company, customer service to be delivered, the internal benchmarks of product innovation, quality and steps to maintain high service level for the customers and the initiatives to be taken to maintain a culture for the growth of

Marketing Management. Basic principles Essay Example | Topics and Well Written Essays - 2000 words

Marketing Management. Basic principles - Essay Example Marketing management is the main management process focusing on satisfying customer requirements by identifying needs and wants and developing products and services to meet them. Marketing managers are responsible for defining, writing and producing promotional materials to support the exchanges. Marketing managers also works with the accounting department to analyze the profits generated to the firm from various product lines and customer accounts. Marketing management and communication in open system involves the planning, execution and controlling of marketing of the products internationally with value to the customers with no restrictions imposed on the import and export of the products and services within the countries. Open system in marketing management helps to analyze the needs and wants of the customers considering the whole population and because of which it does not requires any external maintenance. Its maintenance goes by itself with throughput of resources from the environment. From the above reasons, it is evident that marketing management is necessary for an organization to successfully reach the customers with their high value products and services. ... The marketing management is necessary for a company for the following reasons. It results in systematic futuristic thinking by the management since it focuses mainly on customer wants and needs It finds the way to have better coordination of company efforts It develops better performance standards for control It helps in sharpening the objectives and the policies of the company It strengthens the company for being prepared better for the sudden new developments It involves managers who have a vivid sense of participation From the above reasons, it is evident that marketing management is necessary for an organization to successfully reach the customers with their high value products and services. When the customer's perception of value varies from year to year or time to time, it requires managing the marketing process of an organization with the changing perception of value of the customers. In general, the marketing environment foresees several threats and forces outside marketing that affects the organization's ability drastically in developing and maintaining long term relationships with its targeted customers. Marketing management helps to develop an overall strategy for long run survival in the market and growth. This study of marketing management is much essential for any organization before it establishes the marketing management in order to have long run survival in the market with the customers. 3. Limitation of the study: Marketing management for a company is an on-going process for a company since it focuses mainly on customer wants and needs which will never be stable. This study on marketing management is limited to few areas. The scope of the study is listed below. The study is based on the marketing management and communication in open

Identity theft through the use of the internet and how businesses and Literature review

Identity theft through the use of the internet and how businesses and people are affected by its continuous threats - Literature review Example In the end, the mission critical data is compromised, resulting in severe losses for organizations. Generally, the business functions and processes, which exist electronically and digitally within the organization needs to be protected. The people who use Internet, provides a lot of personal information on the Internet in order to perform banking, registration, subscription, purchasing a product or service. The personal information has enormous dimensions to get extracted and become vulnerabilities. One of the most common threats in the context of misusing personal information is identity theft A network dictionary demonstrate the concepts of Identity theft as â€Å"Identity theft is a crime in which an imposter obtains key pieces of personal information, such as Social Security or driver’s license numbers, in order to impersonate someone else. The information can be used to obtain credit, merchandise, and services in the name of the victim, or to provide the thief with false credentials.† In order to protect identities of the customer, organization need to protect and manage identities. A good definition of identity management is illustrated in the network dictionary as â€Å"Identity Management is an integrated system of business processes, policies and technologies that enable organizations to facilitate and control their users’ access to critical online applications and resources while protecting confidential personal and business information from unauthorized users†. In the code of deferral regulations (CFR), identity theft is defined as a fraud that is conducted by using the identity information of another person without permission. Identity theft can also contribute to other crimes. For instance, identify theft is successful in document fraud, bank fraud, immigration fraud and in the form of burglary and robbery. Consequently, the challenges for eliminating identity theft including victimization, offending and prosecution rate s, needs to be considered by the congress, as these threats are arising by the contribution of identity theft and related crimes (Finklea 2009). Online privacy policy is of great concern, when considering identity theft as privacy policies of some websites does not satisfy the users for disclosing their personal data. There is no undertaking from the website owner for securing the contents provided by the user online. This is one area, which needs research and improvement, in order to provide a mechanism of securing data privacy, policies that are implemented by web services to ease privacy concerns associated with information related to their clients and adhere to legislative measures. Moreover, this also involves the undertaking for personal data usage including, what organizations would do or not with the personal information of their clients. This is crucial as some websites may sell personal information of their clients to cyber criminals or other competitors in terms of cash. This personal information is substantial for online cyber criminals to extract and guess passwords and retrieve credit card numbers, once they break into the email account of users. In order to eliminate identity theft appropriate measures are required. Identity theft is categorized into two domains i.e. Physical identity theft and

Computing Research Methodologies Essay Example | Topics and Well Written Essays - 2000 words

Computing Research Methodologies - Essay Example The aim is to spread the knowledge about how the trainees can save themselves from any mishap. This paper presents the rationale for the development of this interactive simulation, the resources used in the development, the deadlines that should be followed in the implementation of this idea and it also discusses the potential usage of this innovative idea in the educational sector. Second life is a virtual world in which one can experience learning with the help of simulations. The users of second life interact and collaborate with each other by using avatars. These avatars act on the behalf of users in socializing and participating in individual and group events. This proposal is projected towards creating a facility in Second life in order to test the idea that interactive simulation can assist in health improvement and safety awareness among the trainee science teachers. For this purpose a virtual laboratory is built. The CoVASE technology is used for the development of this virtual laboratory. This virtual lab will teach the trainee science teachers how to take safety measures and how to improve their health by interacting with them through 3D visualization. It will develop a simulated atmosphere of real world incidents in a science laboratory for the trainee teachers. The trainees were given full control on the system and their responses and activities we re recorded. The trainees shared their experiences on virtual simulated environment that it was very interesting, informative and motivating for all of them. The trainees can get the required information about the training without any cost incurred. It does not require any additional expense to gain experience from virtual world and interactive simulations. It is an interesting activity to be performed and it does not cause boredom among the performers (Fan & Geelan, 2013). In this project my aim is to

Go Green And Save the Earth Essay Example for Free

Go Green And Save the Earth Essay Top of Form Global warming is happening and its getting worse everyday. If we dont take this problem upon ourselves, and take drastic action to help save our environment, Earths most precious gifts could be lost forever. Do you want to help? Here are some useful ways to help reduce your own carbon footprint on the Earth! RECYCLE Recycling is more than just tossing a few things in your bin here and there. You need to do more to make a positive impact. One way to reduce waste is to buy products with minimal packaging. Economy size things are great, since they are usually much bigger and you arent buying so many smaller packages. Also you can try to buy reusable products. For example, when cleaning your kitchen you can use a wash cloth that can be laundered afterwards, rather than using half a roll of paper towels. Remember to recycle paper, plastic, newspaper, glass and aluminum cans. If you recycle half of your household waste each year, you will save 2,400 pounds of carbon dioxide annually. LIGHT BULBS Changing out your light bulbs with the energy efficient bulbs not only is great for the earthits great on your bills as well! They actually give off more light than the old ones, and also last much longer! ADJUST YOUR THERMOSTAT This is a trick that will save the planet and your wallet at the same time. Make your home more energy efficient by adding insulation and weather stripping. Also, set your thermostat two degrees higher in the summer and two degrees lower in the winter.Just throw on a sweater, or cuddle with your spouse! This will also allow you to pay less for heating and air conditioning while saving about 2,000 pounds of carbon emissions each year. CARPOOL Join a carpool or take the bus. You can help the environment and save money on gas. If your work isnt too far away, try walking or biking to work. Maybe you can add a few years to your life by getting some exercise too! BUY GREEN PRODUCTS Look for products that say Earth Friendly, Greenlist, Plant Based Ingredients, or All Naturaleven Organic. Buying these products are healthy for you as well. All those extra chemicals are making us sick, and polluting our earth. REUSE PLASTIC BAGS If you cant buy the reusable cloth bags and avoid using the stores bags all togetheryou can at least reuse them at home. Please just dont throw them away. Those things are turning up everywhere! They are killing millions of marine animals in our oceans. These animals are confused by them, and when they are eaten, they die! So please, at least recycle them if your not going to use them for something else! As a concerned citizen, you should do your part to lessen the effects of global warming. Please take global warming seriously.Lets save the planet, and go GREEN!

‘Utilitarianism Is Unsatisfactory as a Theory of Ethics Essay Example for Free

‘Utilitarianism Is Unsatisfactory as a Theory of Ethics Essay Utilitarianism is an ethical theory coined by an English philosopher who lived during the late 1700’s name Jeremy Bentham. Bentham believed in the principle that human beings should be motivated by pain and pleasure; he said â€Å"Nature has placed mankind under the governance of two sovereign masters, pain and pleasure† this meant that every human being’s goal in life should be to pursue pleasure and avoid pain and that these should be defining factors of what is moral. Utilitarianism is strongly based on this principle which is more commonly known as the principle of utility. The principle of utility is that an action is moral if it produces the greatest possible pleasure for the greatest possible number in any given situation. To carry out the theory of Utilitarianism accurately, Bentham devised an equation to calculate the happiness of a moral decision called â€Å"Hedonic Calculus†. I personally disagree with the claim that ‘Utilitarianism is unsatisfactory as a theory of ethics† although Utilitarianism has some flaws, the benefits and advantages of using Utilitarianism in most situations outweighs the disadvantages it has. Some critics say that Utilitarianism is unsatisfactory as a theory of ethics as it has many disadvantages. First of all, the Hedonic relies on knowledge of the consequences for an accurate calculation, however many consequences are hard to predict or may not be apparent till many years in the future. It is also difficult to quantify pleasure meaning it is hard to count pleasure into a practical number for use of comparison. Furthermore, some pleasures caused by situations can actually be morally wrong and likewise, some pains can be actually good for us. One of the most significant arguments against Utilitarianism is the problem of justice; although it produces the greatest good for the greatest number, the pleasure is not evenly distributed among the people affected, instead, a majority can benefit from the pleasure while others suffer. Moreover, in most situations, the minorities are ignored meaning that, in a utilitarian decision which produces the greatest good for the greatest number, the well-being of someone who is not included in the â€Å"greatest number† is not taken into account at all. Another criticism is that Happiness and pleasure is particularly subjective as one’s opinion of what is pleasurable can differentiate to extremes between different people. Lastly, Utilitarianism makes it moral to ignore obvious deontological principles with intrinsic moral value, for example, a utilitarian would say it is moral to kill a rapist, ignoring the fact that murder is immoral. Although Utilitarianism is not perfect, some people believe it is still satisfactory as an ethical theory because recently, philosophers such as Henry Sedgwick and Peter Singer has come up with updated versions of Utilitarianism which included principles which state that we should make moral decision which benefit the best interest of the people affected and that no ones happiness can be considered more valuable that another’s. Despite the flaws, Utilitarianism will always be a logical method of making decisions as it provides a democratic system which promotes general happiness. I personally believe that Utilitarianism is a satisfactory ethical theory as it is teleological and takes into account the consequences of a decision. Happiness and pleasure are also very logical things to base our decisions upon as humans were naturally born to pursue happiness and pleasure in their lives. It also avoids individual pursuits and puts egoism into a universal theory which benefits the majority of the society and mankind.

Analysis of the International Accounting Standards on Inventory

Analysis of the International Accounting Standards on Inventory This eassy mainly introduced the information about the International Accounting standards of Inventory(IAS 2). First, we introduced the background of the IAS 2; then we discussed the major requirements of the standards and the importance of these requirements; after that we critically evaluate the IAS 2. Background The IASs, International Accounting Standards, which issued with the IASC setting up in 1973, are the common standards followed by accountancy bodies. Then, the IASB with new accounting standards (IFRS) and more member countries was founded to replace the IASC. Both of the two committees concerned with the regulation improvement and global harmonisation of international accounting. Inventory valuation plays a vital role in the profit calculation and assets valuation process. However, method differences and controversy still exist in stock valuation among different companies. In terms of that, a consistent benchmark seems necessary to eliminate them and compare companies profit on the same basis. IAS 2 is such an international standard to offer regulation and method for inventory. Its first draft of Valuation and Presentation of Inventories came out in 1974, and was brought into the IAS one year later. The former standard of stock (IAS 2(1993)) set up in 1993 and it took effect on the date of January 1st 1995. Since IASB replaced of IASC, the modified version was published in 2003 and it took effect in 2005. Aiming to obtain the accurate calculation result of cost and subsequently expense of inventory, IAS2 mainly concern with the write-down to Net Realizable Value. In order to allocate cost to stocks, it provides cost principle as well. To be more specific, IAS2 classifies that the inventory includes finished products, goods in process and raw material. Furthermore, it also contains measurement of inventory, fundamental principle of IAS2, write-down to Net Realizable Value, expense recognition and the required disclosures as well. Requirements and importance of IAS 2 There are many requirements of the inventories in International Accounting Standard, in terms of IAS 2 regulate how to analysis the cost of inventories, how to measure inventories, how to assign inventories etc. The first requirement is that the cost of inventories is the total cost to deliver inventories to their present location and condition. According to IAS 2 (2005) cost of inventories shall comprise all costs of purchase, costs of conversion and other costs incurred in bringing the inventories to their present location and condition. The second requirement of IAS 2 is that inventories should be measured at the lower of net realisable value and cost on an item by item basis Once measured, the lower of net realisable value and cost must be used as an asset in the balance sheet. When the inventories net realizable value below its cost, it means that the future economic benefits will less than its carrying amount, which are brought to the companies by inventories. Therefore this part of the loss should be deducted from the value of assets, and included in accounting subjects of current profit and loss. Otherwise, there will be the phenomenon of virtual assets. Thus, we should use the lower of the net realisable value and cost in the stocktaking process. The third requirement of IAS 2 is that the cost of inventories should be assigned by using the First-in First-out (FIFO) or weighted average cost formula unless there are some special inventories. IAS 2 does not require that the fairest possible approximation to the cost should be reflected by the formula used. Therefore, the Standard gives the FIFO, as well as the weighted average cost formula for free choice. Accounting to Wikipedia (2009), FIFO is an abstraction ways of organizing and manipulation of data relative to time and prioritization. This method describes the principle of what comes in first should be handled first, what comes in next waits until the first is finished. FIFO is the formula, which is frequently-used, to bear the cost of inventories which are out and which are still in. Weighted average cost formula is easier than others, also when the market price rising up or falling down, this formula is easy to calculate the average unit cost of inventories, in order to s hare the cost of inventory is more trade-offs and objective. Options IAS 2 offers some optional rules for companies to choose. These options, to a certain extent, affect the internationally implement of IAS. The following essay will list three primary options. Firstly, IAS 2 stipulates two alternative formulas for measuring the cost of inventories, which are first in, first out (FIFO) and weighted average. FIFO assumes that goods sold are those produced earlier. That is to say, the cost of inventories is those produced later. This approach may lead to underestimate cost and overestimate gross profit in the year of inflation. Weighted average is the average cost of all units currently in stock at the time of reporting. (kcsi) IAS 2 is not mandatory for which formulas companies should choose. Obviously, these two optional formulas would measure different cost of inventories. Secondly, IAS 2 stipulates that normally expenditure incurred is not recognized as cost of inventories. Nevertheless, IAS 2 supplies option of including some expense of inventories or not in the cost. For example, it is appropriate that non-productive indirect expense could be part of the cost of inventories if they are for special projects. Apart from that borrowing cost of inventories could be included in the cost under special circumstances. Thirdly, there are two optional techniques in the inventories cost measurement, standard cost method and retail method. IAS 2 requests retail industry use retail method to measuring the cost of inventories. However, other industry could apply either retail or standard cost method, which may result in discrepancy between companies that use different methods. Applicability At present, IAS 2 is widely implemented in Asia and Europe, while US GAAP plays a significant role in North America. This becomes a critical restriction factor of the applicability of IAS 2 internationally. Most stock exchanges in the world incline that quote companies should treat IAS 2 as financial report benchmark. It could improve the transparency and reliability of inventories information if listed companies apply IAS 2. Besides, more and more multinational corporations apply IAS 2 on their own, such as Air France, Nestle and Adidas. Owning to multinational corporations have companies in more than one country, it would be convenient for parent companies to consolidate statement if parent and subsidiary companies all implement IAS 2. Although IAS 2 has been applied by most countries worldwide, during the process of applicability IAS 2 internationally, some deficiencies still have arisen inevitably. Take net realizable value as an example. IAS 2 prescribes it as the estimated selling price in the ordinary course of business less the estimated costs of completion and the estimated costs necessary to make the sale(Birzeit Consulting). With regard to costs of completion and costs necessary to make the sale, IAS 2 does not list exact items, which implies lacking comparability between companies. The defects cause that some countries apply their own national accounting standard which are related to their national conditions. Opportunities for creative accounting The item inventory plays a significant role in companies operation and financial performance since it is not only determines the computation of profit, but also impacts the valuation of assets which displayed on the balance sheet. IAS 2 probably is a comprehensive guidance which prescribes systematic accounting treatments for inventory in terms of the determination of inventorys cost, the recognition of correlative expense, and the formulas for assigning costs to inventory. Despite the constraint of IAS 2, it is acknowledged that there are several stratagems for those unethical companies to manipulate their valuation of inventory, thereby expressing a fictitious favourable performance to the authorities and public. A study from Committee of Sponsoring Organizations of the Treadway Commission (COSO) described that there is no area of accounting provides more opportunities for subjectivity and creative accounting than the valuation of inventory. More precisely, because of the close relationship between the inventories and revenues, companies often tend to inflate their revenues by overstating the value of inventories which is a direct and effective measure. There are a number of approaches to manipulate the value of inventory and those methods are mainly categorized into three aspects which are time horizon, NRV and overhead. Firstly, because IAS 2 do not have detailed guidance in respect of time dimension, companies usually like to employ tricks at the end of fiscal year by utilizing cut-off procedures. Assume that goods are delivered to a company at the last day of fiscal year 200X but the invoice date is at the first day of next fiscal year. In this situation, the company probably takes the goods into inventory immediately but not records the purchase invoice. The premature recording of inventory leads to the automatic increase of revenue which displays a false boost on the financial report. Furthermore, companies can falsify a transfer of non-existent inventory at the year-end which is difficult to confirm by auditors. Thus, the overstated value of inventory will generate from these fictitious in transit inventories. Secondly, IAS 2 adopted a specific method which is use the lower figure of net reliable value and cost to measure inventory. This measurement concerned the true value of inventory in a large extent and let this valuation reflects the real market appropriately; on the other hand, it also provides opportunities for frauds because the calculation of NRV is largely depends on accountants anticipations. More specifically, it is obvious that the extent of provisions should be reduce to NRV are highly subjective and manipulative. Just like Barry Elliott argued that a provision is an effective smoothing device and allows overcautious write-downs to be made in profitable years and consequent write-backs in unprofitable ones. Thirdly, although IAS 2 provides guidelines for allocating appropriate overhead into the cost of inventory, the distinctions between diverse of overhead are still hardly to be distinguished exactly. Companies might find opportunities of manipulation and include those overhead which indirectly attributable to production in the inventory valuation, thereby differing the influence of overhead and so rising profits. Weaknesses and Improvement Overall, the statements about the inventory at the International Accounting Standards (IAS) are understandable and comprehensive. However, it seems that problems still obviously exist in the inventory standards. Firstly, the calculation methods for the same industry are not unified. Although IAS2 has cancelled LIFO method, two different methods are still available: FIFO and weighted average method. Different methods of calculation will produce different results. Thus, it makes no sense for the companies of the same industry to compare the ratio results. Therefore, the standard should be more detailed. First, it should select the most appropriate measurement based on the characteristics and nature of various industries. Second, it should be clearly defined that all the companies in the same industry should adopt the same measurement method. These two measures help to eliminate difference, and subsequently to promote development of harmonisation. Secondary, it offers the opportunities for creative accounting. There are many cases about listed companies involved in the stock fraud, and the most famous one is the U.S. Fallmos case. Its creativer Monas first get a pharmacy located in Ohio, and in the subsequent decades, he acquired another 299 stores, then he formulated a company called Fallmo. Unfortunately, all of these brilliants are fraud based on the overestimation of the inventory. Such a fraud ultimately led to the bankruptcy of Monash and his company as well. At the same time, the Big Five firm who provided audit services to it also lost millions of dollars. From these cases, it seems that fraud happened owing to the inadequate inventory management system. In order to prevent companies from cheating by inventory, the standards should require the audit firm to check the companys inventories regularly. The third one is that the International Accounting Standards failed to keep pace with the times process. With the development of enterprises, it generates a lot of new inventory management methods, such as the Just-In-Time (JIT) method. JIT originated from Toyoda in Japan, it was created by Sakichi Toyoda, the founder of Toyota, his son Kiichiro Toyoda and the engineer Taiichi Ohno. Toyota implemented the Kanban management which runs with the physical. For example, when an order which includes the requirements of the delivery time is proposed, Toyotas workers entered these information on the Kanban. The ordering department get the ordering information through Kanban and give the new order to the production department through Kanban, and so forth; all orders will be connected to the entire department. Aiming to eliminate waste, reduce costs and improve economic efficiency, its core is to seek a non-stock production system or to minimize inventory production system. In that case, it is the reverse order of the traditional mode which product first then looking for customers. Although the demands of JIT are high, many companies have adopted this approach, such as Dell Inc. In the JIT, the zero inventory is the main goal. Thus, the traditional methods such as FIFO and weighted average method lost the meaning of their existence, and the traditional fields of the closing stock inventory system and the perpetual inventory system also appears to be meaningless.

From Paleolithic to the Modern World :: World History

From Paleolithic to the Modern World Before the existence of an advanced civilization many steps of evolution is required. The complex human society is one of the best examples there is. For example the revolutionary steps from the Paleolithic and the Neolithic to the Modern World is filled with wonder and awe. However, the ascents involved is not that extraordinary; if it is being closely observed. Foremost, the Nomadic People of the Paleolithic Age depends heavily on the moving herds of animals for food and sometimes even clothing. Therefore, nomads of Paleolithic Age follow their preys and move with them as the various animals migrates as the season changes through out the year. Even though the nomads' food source was usually abundant and finding of shelters were not much of a problem, but the ongoing journeys with the hunted animals provides little security against several other different big game predators, that preys upon both men and the animals nomads travel with. The harsh environment nomads face gradually forced them to discover a much easier lifestyle. And that began the age of Neolithic or the New Stone Age. During the New Stone age people started to settle down and build their own shelters instead of dwelling in caves. Also the once nomads learned how to grow their own food. As a result population grew as life became easier and more bearable. The result of the population growth directly affected the early people in many ways. One of them is that due to scarce food during the nomadic period, clans had to dispatch extra members when it reach to a certain number. However, with the much more settled society be rid of extra members is no longer necessary. Therefore, more manual labors were available when needed. As the early people learned how to adapt and modify to the environment that they lived in, more advanced settlements began to emerge.

What an Interview Really Is :: Interviews Employment Workforce Essays

What an Interview Really Is One man, asked if he does much interviewing, thinks of the time he chose his secretary and of the day he had to counsel one of the management trainees- and answers ‘practically none’. Another man with a similar job thinks of the many informal discussions he has with his superior and with customers, with colleagues and subordinates- and answers that he is interviewing all the time. The difference lies not in their work but in their interpretation of the word interview. The interviewer must use the same skills, whether he is concerned with formal pre-arranged meetings typified by the selection interview, or with unprepared discussions with staff or visitors. Basically all these situations involve two people meeting to solve some problem. If they are to achieve anything one, and often both of them, must exercise various skills. For instance, they need to think clearly about what they are trying to do- whether they are concerned with selection or with an apparent injustice or with a failure to carry out some task. Then, if they are to exchange useful information, they must be able to inspire each other at least with some confidence and preferably with liking. Essential in formal interviewing, this skill is no less important in informal discussions. One party at least, preferably both, must be able to listen. The quality of relationships established in this way does much to establish the effectiveness of communication in an organization. Is traditions of relationships, its levels of morale and industrial peace are, establish or profoundly influenced by the many hundreds of brief meetings and discussions that are taking place within it all the time. Some interviews are so important that they have serious and long-term consequences for a company and for the personal fortunes of the individual concerned. The skills needed in all these types of communication are required everyone who has responsibility over others. They make for healthy constructive human groups and contribute immensely to the development of the individual. Types of Interviews Although we tend to think of selection interviewing as a conversation between two people there are several variations on this theme. Ã ¼ Individual, or one-to-one, interviews These are by far the most common, and offer the best opportunity for rapport to be developed between the interviewer and the candidate. They do, however have a number of problems. For instance, if the interviewer lacked objectivity, then since he is the sole judge this weakness will go unchecked.

Anabolic Steroids :: essays research papers

If someone guaranteed you amazing results in the weight room with minimal effort by just taking a pill would you take it? You probably would! But, if you knew that these pills could potentially knock 20 years off your life. Would you take it then? You would be suprised to find out how many people would answer yes to that question. In the past three decades, steroids have become a serious problem, more than ever in the athletic field. It is reported that over 3 million athletes and bodybuilders alone have used anabolic steroids . Steroids are a drug that include the male sex hormones, principally, testosterone and estrogen, the female sex hormone. To begin quite simply, it is apparent to most people that men tend to be larger than women. Indeed, a clear cut example of a difference between the sexes is the relative muscle mass. In men the most important growth builder is testosterone, which is made from the cells of the testes. Approximately 8 mg of testosterone is created daily, most of which is metabolized by the liver and excreted through the body in urine form. Testosterone is also present in the blood plasma of women, being derived from the ovaries and adrenal glands, in amounts roughly 30 times less than that found in men. Among the many effects of these androgens is the general growth on the body tissues and an increase in muscle strength. One of the main effects of anabolic steroids is to increase the number of red blood cells and muscle tissue without producing much of the androgenic effects of testosterone. Steroids have been around since the 1950`s and have been used by athletes as a means of improving appearance, muscle mass and strength. The first people to use anabolic steroids for athletic enhancement were the Russians who discovered the drug and had great success. Soon after scientists discovered how to make artificial testosterone and eliminate some of the dangerous side effects. This is when anabolic steroids were first born. Since then they have become very available in almost every country and local gym. Steroids were first developed for medical purposes. They're used in controlling inflammation, strengthening weakened hearts, preventing conception, and alleviating symptoms of arthritis and asthma. There are only three legal uses for steroids, treatment for certain forms of cancer, pituitary dwarfism, and serious hormone disturbances. Unfortunately research has shown that steroids have been abused in almost every kind of sport including professional football, power lifting and bodybuilding.

Erikson’s Theory Essay

When discussing the development theory, Erikson had been the frontier with many major contributions. Unlike Freud and Piaget, Erikson’s theory of development focused much more on social interactions. While most of us agreed that children do become toilet-trained between ages one and three, Erikson’s theory also went further to acknowledge that children also learn to talk, walk, feed themselves, etc. In order to understand Erikson’s theory of development, we need to focus on three main principles: dynamic balance of opposites, vital involvement and life in time. Dynamic balance of opposites: There are two opposing tendencies in dynamic balance of opposites: dystonic (negative) and syntonic (positive). Erikson believed there were eight stages, and at each one, the individual resolved a crisis between the positive (syntonic) and negative (dystonic) tendencies (Erikson & Kivnick 1986). A resolution of crisis does not mean that a person rejects either syntonic or dystonic completely, but rather that a person should find a balance between two of those tendencies. For instance, our American culture has frequently taught parents to never say â€Å"no† to their children because that could potentially damage a child’s self-esteem. However, Erikson would disagree and say that children do need to hear â€Å"no† sometimes to understand that the whole world does not revolve around them. Erikson would also say that telling the child â€Å"no† all of the time is bad as well. Vital involvement depends on the balance of syntonic and dystonic tendencies. Vital Involvement: Erikson developed eight stages of development. First, the trust versus mistrust stage, where infants start to learn that either the world is good and can be trusted, or is bad and can’t be trusted (Erikson et.al 1986). For instance, Erikson would state that babies learn to trust their caregivers for not letting them go hungry, but babies also learn to mistrust their caregivers for yelling at them and not feeding them consistently. Second, the autonomy versus shame and doubt stage where children learn about their own â€Å"selves† which is separate from their caregivers (Erikson et.al 1986). In this stage, children usually develop their own will and desires and apply  them well by saying â€Å"no†. When children start to feel comfortable using â€Å"no† as a way to reach their desires, they have reached the initiative versus guilt stage. In this stage, children learn to internalize values from the elder and also acquire the sense of guilt for wrongdoing. The next stage is industry versus inferiority where children explore the greater world in elementary school and their surroundings. Erikson did pay a lot of attention in the identity versus confusion stage because it focuses on adolescents and their identity crisis. Fidelity is the heart of identity because adolescents share some of their parent’s values, as well as develop their own. The last three stages include intimacy versus isolation, generativity versus stagnation, and integrity versus despair. Each of these stages focuses greatly on the continuity of human development until death. Erikson recognized that there are certain time periods when it might be easier for some to develop and harder for others to develop, depending on the environment that influence them. For instance, some children who faced hardships (family separation, family violence, etc.) might have trouble in certain stages or even all of the stages, depending on where the factors start. Life in time: Erikson referred to his theory of development as epigenesis. Epigenesis is relevant to evolution (the past and the future) and genetics. Erikson explained, â€Å"†¦epi can mean ‘above’ in space as well as ‘before’ in time, and connected with genesis can well represent the space-time nature of all development† (Erikson et.al 1986). Erikson did not refer epigenetic to individual genetic make-up and how it influences individual development. Rather, Erikson was concerned with how personality and behavior is influenced after birth and so on. For instance, my mother has had a hard time adjusting with American culture when we first migrated here from Vietnam. My sister and I started to adapt to the new culture right away—from clothing style, hairstyle, hobbies, etc. in which my mother had a very difficult time to accept. She wanted us to keep our traditional customs at home, as well as outside our home. At first, we felt reluctant because we felt she did not understand the importance of â€Å"fitting-in† at school. However, as we started college, my sister and I started to realize that our culture and traditions are unique and understand where my mother was coming from (Identity/ confusion stage). Conclusion: Erikson had dedicated his life by contributing to developmental psychology in major ways. Erikson’s theory of development is still widely used and studied by many scholars.

Magazine Article: Romeo and Juliet Essay

Aya Temimi, does this raise ring a bell ? Of arguwork forcet The nearly dire film director of scoop shovelly time, jillions of fans and directed wiz of the most celebrated spot stories The Titanic. Aya Temimi has already sold come forth, not a million scarcely a BILLION copies of The Titanic. Not only that was a highlight in her amazing life story history and overly being the opera hat director at such a young time (20 years) is truly r atomic number 18, especi entirelyy, in this new generation. Who would adjudge thought ? That this subtile girl from the sm onlyest country on existence would become THIS big? (not me) but a lesson is learned dont figure a book by its spinning top or in this pillow slip (by its surrounding). The amazing Aya to a faultk a recrudesce for a couple of years, but flat shes back and better than ever. She is instinctive to win our hearts back by redirecting the famous ro manhoodtic film Romeo&Juliet, we depart buzz off it on whole antithetical level, with new answerors and a new director (Aya Temimi). The movie is expected in June 2013, a bit too much wait for us but you make out what they avow haste unclutters waste, so we confirm to f leftover for our horses ( eventide though we cant).Readers, pick up your ears (or may I say emotional state?) because we retain a real exclusive interview with the one and only Aya Temimi how-dye-do love, weve heard e actuallything rough your new movie plan of attack out and we, atrociously, cant wait So, would you bid to tell us whos lucky enough to sop up the roll of Romeo and why you chose him?Good break of day darling, the lucky young man has to be Justin Bieber (of course). I chose him because he has the whole parcel of land the soulality, the looks, the fame and the fans and that can work in our advance. Justin is a very wise young man whos head over heels in love with his beautiful girlfriend (Selena Gomez, who by the way give undertake the situation of Juliet) , thats real an icing on the cake because Justin wouldnt have to act in love and it willing look more realistic. Justin is besides refine to universe and really passionate about his music, and Romeo is also passionate but in this part not about music, but about love. an another(prenominal)(prenominal) treat that they both have in common is the fearlessness, they arent panic-stricken to do what they want and what they love. Justin isnt acrophobic to get critic on what he does, because it wouldnt stop him from doing it and thats something that legion(predicate) peck admire. As you (obviously) already have memorizen on the news Bieber is a lost romantic comely as Romeo, I mean, seriously, renting the whole strapless stub to watch The Titanic with his kind girlfriend? Awesome.Wow, thats quiet an explanation you gave. So, you already spilled the secret about whos gonna play Juliet. But, my question for you this time is why did you chose her? star ting line of all, Selena is a very determined and bulletproof women who loves Justin to death and she did go through a painful period, full of heartbreaking comments and rumors but the love she has for Justin conquers them all. She also showed her combinefulty simply as Juliet by staying with him even though he was rumored to be the father of the electric razor of Maria Yeater (a fan of Justin) , and even when people really doubted them to last due to the age difference between Justin (18) and Selena (20) (big deal) they are excuse waiver strong. Juliets love for Romeo was boundless and she would (literally) take the bullet for him, Its in truth just how Selena is loyal towards Justin but indeed in a more melodramatic and difficult way.Oh I think they will be going strong for a long time, without a doubt. But sweetheart, we are really eager to know whos going to play the courageous Mer issueio ?Well, that was a difficult pickaxe, it took me a whole life sentence to chose that one. As we all know Mercutio wasnt just a very loyal and courageous friend, he was more than that. He was the brother Romeo never had, so I call for someone really death to Romeo, in this case( Justin ), to play the fiber. That has a reason, because Justin mandatory to experience the pain Romeo was feeling when his beat out friend was lying lifeless and unprotected on the ground while Romeo was notice him bleed to death, entrust me, that wasnt just a slap on the wrist. To cut a long story perfectly we needed someone who was emotionally concern with Justin. Ryan Butler, Justins brother from another mother. Hes a very magnetized young fella who has the ladies dropping themselves at his feet (he sure loves that), he loves the attention and is very energetic, just as Mercutio he has a very strong bond with Justin and would do whateverthing for him. Ryan is really fun-loving, he likes to go out and just have the time of his life but he can be very serious and protective when it comes down to Justin. The funny part is that he has the alike(p) personality as Mercutio, hes one of those persons that can joke and make you laugh all the time even if hes in serious pain or in a wrong situation and that, perfectly, jibes Mercutio.You talk so passionate about your characters, it must have taken a while sooner making a definite choice because it sure doesnt sound as a piece of cake. Love, lets continue whos playing the cover girl obligate? And why?The Nurse is compete by someone whos very special to me, the apple to my eye my lovely mother. It did take a little endeavor but afterward a fewer crocodile tears and my dramatic begs, I really had to bend over backwards, but it was price it. I chose my mom because I believe that no one would play the role of The Nurse better than a mother. The Nurse represented someone whos very talkative and caring,surprisingly, so is my mom. I could go on and tell a billion things about my lovely mother, but she does re semble The Nurse because The Nurse was there for Juliet when she wanted to vent to someone about her love life , just like a mother should be (shame on you, doll Capulet). She helped her through everything giving her advice, marrying to Romeo, sneak out, cover up for her and simply support her and didnt make her feel like shes on her own.Wow, you do have a way with words So, lets move one to the last person Benvolio. Whos going to play his character? And why? Hmmpff, I feel like a radio, restate the like songs.Thank you, Benvolio is going to be played by (I have to ill-tempered my fingers on this one) my dad. My dad is an amazing person and, obviously, father. Hes really peaceful and doesnt like fights or any violence but he does know how to have fun, hes a real fuddy duddy. My dad is a very loyal family man and would do everything to restrict his family together and live in a peaceful atmosphere. Hes the typesetters case of person who observes his chin up no matter what s ituation hes in, thats why hes good at giving advice and that also resembles one of Benvolios treats. Benvolio also gave Romeo advice to keep looking at other women and give about Rosaline, he showed Romeo that there are plenty fish in the sea. Another treat of my dad is that hes very thoughtful, unfortunately, some propagation he thinks too much but after all hes a men whos practical he doesnt just say, he does. One other similarity of my dad and Benvolio is that they both are, clearly, candid as you might know Benvolio was dead honest when he was asked by the Prince to relieve what happened that day between Romeo, Tybalt and Mercutio.You keep amazing me, Aya Unfortunately, this interview has come to an end but before we say goodbye, I would like to ask if you wanted to add anything? head start of all, thank you for everything, I really desire the interview and I would surely do it all over again (if I had time). Most important is that I wanted you to know why I chose those c haracters who never, actually, acted before. I chose specifically those persons because I have faith in them, I believe that they would receive the public because all(prenominal) one of them has something,clearly, doozy. The other reason is because I wanted them to experience something new, something they would have to work hard (harder than they do) for and I wanted them to believe that a preindication divided against Itself can not stand, that they needed to work together and learn from each other to work this out. After all they were all in the same sauceboat , they will all face the same things, the same critics that back seat drivers will have. To conclude everything we had the time of our lifes, we nearly died express joy at each other after filming the same scenes countless times over and over again and the most important thing is that at the end of this roller coaster, we became one big family.That was deep, girlie I can see that it came deep from your heart, I wish you the best and I will, surely, see you Elvis left the building, everyone To the last Romeo&Juliet is coming out in June 2013 Specific information will be announced on the 15th of May.

Tennessee William’s Battle with Homosexuality Through Brick in “Cat on a Hot Tin Roof”

Tennessee Williams interlocking With Homosexuality Through Brick Tennessee Williams wrote a variety of calculates over the course of his heart. Although all his characters go for differences from play to play, at that place are hu opus racey patterns that nookie easily be recognized which reflect his struggles in his daily heart. What can be noted in the patterns is not further the words the actor speaks or what is said on play, solely also the direction Williams gives them. Certain directions count to be acute speeches from Williams. Much of the direction is not just a movement but a literal feeling from Williams.The portrayal of Brick in throw On A glowing lavatory cover mirrors the emotional struggle Williams had with accepting himself as an openly gay man in a closeted companionship. development Williams plays, you get the vague idea of what his personal life and family were like. He grew up with an alcoholic drinkic set ab come show up of the closet. His mot her was distraught. afterwards a childhood illness, Williams didnt grow into the broad shouldered, cockeyed man his father wanted him to be. Although he knew his sister, Rose, was in trouble living with his father, Williams belt up left for college.Rose was to a greater extent outspoken about their fathers insane behavior caused by the alcohol, however she was forced to have a leucotomy in 1937 which left her brain damaged. Williams could neither conserve himself during family quarrels nor retreat (Hayman 44). After going to the University of Columbia for a stint and failing out of military training, his father pulled him out and put him to work at a shoe factory in St. Louis. His hatred for the humdrum work of the shoe factory drove him to fulfil all his spare time with writing. Williams writing include more(prenominal) than of his other(prenominal) with his dysfunctional family.After Williams enrolled at majuscule University, his parents separated collect to his raging alcoholic father. His sacking for creation so misunderstood by his family, but also for running away, was his writing. Throughout the 20th century, at that place were a number of plays written about transgenderedity. Although the report was either avoided or never straightforwardly asked nor answered, Williams characters had an intragroup battle with themselves. Coping with vices such as alcohol was commonality in his writings. The plays were appeals for tolerance, Hornby states, Misunderstood and despisedsome times evening by himself the homosexual had to come to grips with an torture problem. Brick portray through with(predi cronke) his physical ailment, alcohol holler and heartbreak over his dear friend, Skipper, became the prime suit of how homosexuality became a metaphor for self-knowledge, a developing awareness of the weaknesses and mortality that we all have (278). Williams stage direction paints the picture before the play even begins. In stage direction prio r, we find out that the plantation, which will at some point be inherited hopefull by Brick has an odd past. The room hasnt changed ofttimes since it was occupied by the original owners of the place, Jack strew and Peter Ochello, a pair of old bachelors who shared this room and all their lives together. An element of suspense through Cat On A Hot Tin Roof is that there is no solid substantiation of homosexual activity confirmed, only assumed by the audience. He goes on to state that, the room must evoke some ghosts it is gently and poetically stalk by a relationship which must have involved a tenderness which was uncommon (880).In Biblers synopsis of the structure of plantation life during this time, he discusses the magnificence of this mythic roll in the hay, loyalty, and devotion present in the past relationship their life is now built upon. Williams addendum of the stage designer notes cause Bricks insecurities to seem as though he is regressing from the strength of the previous owners abnormal relationship. From the beginning of Cat On A Hot Tin Roof, Maggie is not appreciated, barely recognized, and needs more out of their relationship, especially children.Going along with the consistence of approximately of Williams plays, Brick is the self-loathing drunk and Maggie is the tense, crazy wife. She puts up with so much due to her goals of family m unmatchedy from Bricks side. Her husband is an attractive man despite his injury and vices as Maggie is also portrayed and beautiful yet Brick has no interest in her. She is on edge because she is lonely yet liquid in a relationship with the shell of a man she once knew. Brick refuses to make love to her so they will not have an heir of their own. He has an injury to his leg which is a constant reminder of memories with his deceased friend, Skipper.His literal injury needs his crutch small-arm his loneliness relies on alcohol. In the first scene, it is brought to the financial aid of the audienc e that the relationship amidst Brick and Skipper was render by more than just a common friendship and was emotionally stronger than something which could be considered so simple. The play opens with Maggie attempting to woo Brick and with no success, in the second scene, it seems she snaps. Maggie is striking trying to get a reaction out of Brick, yet his offer is for her to just take other man.Simple as that. She then tries to forcefully have him and there is then the comical scene of Brick fending Maggie off with a chair as if she is a crazed animal. The privation of a passionate relationship between Brick and Maggie is due to his closeted homosexual desires. Maggie is the sexually frustrated and figurative cat on a hot tin roof. The man she loves and wants has no interest in her. He is basically handicapped by, not only his sexual desires at that time, but also emotional. This as a mirror of Tennessee Williams actual life.He was commonly, wanted but women he rather liked, without feeling any desire for them (Hayman 147). In other way, Williams felt guilt for leaving his sister back end much like Brick felt guilty for Skippers apology of his love followed by his death. Williams also had his own vices, whether it be alcohol or sedatives, to deal with the crippled diorama of his own life fueled by being misunderstood in a dysfunctional family. By this time of his career writing Cat On A Hot Tin Roof, he had the rest as a wealthy white man. He portrayed himself in Brick as a closeted homosexual regardless of being out.His lifestyle choices could be skated just about in daily life yet he would never be accepted in society at that time. Nearing the end of the first act, Brick makes a program line of honesty that is close to admission. One man has one great good consecutive thing in his life, Brick states, One great good thing which is true I had friendship with Skipper Not love with you, Maggie, but friendship with Skipper (Williams 45). It is neve r fully stated through the play the full justice of what happened between Brick and Skipper other than the two of them guardianship hands as friends across two alikeness beds.However, his statement addresses the emotional intimacy of their relationship between the men. Disregard physical judgements and the friendship between the them was still stronger than the marriage Brick has with his wife, Maggie. Williams struggled in his own personal life with all the personal issues he presented through Brick. Williams exercised the attention of a man living in times of intolerance concerning homosexuality, homophobic sentiments which he did not share, explained Canadas, but, rather, challenged, subtle even, covert as his methods may appear with the make of hindsight (58).