Saturday, August 31, 2019

Reasons for Devotion to Hindu Goddesses

Reasons for devotion to Hindu goddesses Hinduism portrays feminine divinity in a more exalted way than most other religions do. Though Hindu goddesses are usually depicted as consorts, wives or companions to a Hindu god, cases exist in which they are worshipped independently; Tantrism for example, where it is believed that women posses more spiritual power than men, thus men can achieve divinity through union with a woman (â€Å"Tantrism†).Most villages reinforce the mother aspect of goddesses and worship them individually as their protector, regarding them as having originated in the area and thus being tied to the health and prosperity of the village (Caldwell). Others who may devote themselves to a goddess might be in order to conquer or flourish in a particular area, like how someone who wishes to achieve higher wisdom would praise Sarasvati, goddess associated with learning. Many scholars question the origins of goddess worship, and it is argued that they most probably em erged in the Indus Valley civilization (2500-1500 B. C.E). The civilization, relying mainly on agriculture, likely worshipped female earth deities that represented fertility, regeneration, life and death, to aid in their harvests (Erndl 19). Scenes depicted in their seals also pointed to the fact that the Indus Valley people were perhaps â€Å"goddess-revering† (McDermott 3608). Some people have raised the point of feminism as a notion of commitment to a Hindu goddess, as goddesses that appear strong and independent exist in Hinduism, which is virtually unseen in other prominent religions. A popular question is then raised, â€Å"Is the Goddess a Feminist? Rita Gross acknowledges the difficulty of a concrete answer to the question, and responds with an ‘It depends’. She proposes that the answer lies in the definition of feminist that the person might have, and how the Goddess’s devotees are. The idea is simple enough; if the believer is feminist, then the y will worship their goddess as if they were feminist as well. If the believer is not feminist, then they will worship their goddess as if they were not feminist. She states that â€Å". . . gods and goddesses are created by devotees . . . † (104).Gross’s statement rings true, especially when we examine much of the confusion shrouding Kali. Kali is almost always depicted as having black skin, a near naked body, long, disheveled hair and a long, lolling tongue. She wears ghastly adornments like a necklace made from human heads, and her fangs are long and usually dripping with blood. Her illustrations are mainly intimidating, making her appear wild and uncontrollable nearly perpetually. She is, however, a popular deity to worship in Tantrism, and is revered as the highest deity, above Brahma, Vishnu and Shiva.Millions regard her as Mother, and aspire to overcome the fear of death through confrontation. Kali’s origins are believed to have their roots in South Asia, where she was apparently worshipped through rituals and blood sacrifices. O’Flaherty distinguishes a figure, a demoness, in early Sanskrit literature called Long-Tongue, who he points to conceivably being a more ancient form of Kali. The first time the name Kali appears in texts is in Mundaka Upanisad, however, not as a goddess but as a tonguelike flame of sacrificial fire.The first mention of a goddess with the same name is in the Mahabharata, who appears in the dreams of warriors to give them a warning of death. However, it is through her later appearances in the Devimahatmya that Kali is brought closer into Hindu religion (Kripal 156). She is said to have sprouted when Durga, angered by the asuras who pointed their weapons at her, turned into an inky black color on her forehead and summons Kali. Kali then proceeds to kill all the asuras in a frenzied manner, later offering the heads of their leaders Chanda and Munda to Durga.Her second appearance is in the follow chapter, where she battles Raktabija, and assures success by sucking all of his blood so he could not reproduce anymore, per Durga’s command, while she slayed him (â€Å"Devimahatmya† ch. 7-8). Another myth ties Kali with Parvati, telling of an army of demons that threatens the safety of the world. Men cannot slay them, and so Shiva calls for his wife to aid them in battle. Parvati accepts the responsibility, swallowing the poison stored in Shiva’s throat and morphing into Kali.However, she becomes too drunk with the poison and, after defeating all the demons, threatens to destroy the world herself with her berserk dance. In an attempt to subdue his wife, Shiva then lays on the floor in front of Kali, who in her delirious state does not notice his presence and steps on him. Shamed that she had showed such disgraceful behavior, she bites her tongue in humiliation. The last scene of the above tale is illustrated in a lot of imagery, and while the tale itself has a lot of variations, many Hindus will arrive at the same resolution.It is in this perception that many contradictions lie. Another question rises, â€Å"What does Kali’s tongue-biting really mean? † Most Hindus will claim that it is to show shame, which is what the action means in Bengali culture, however the meaning behind the action might seem unlikely since Kali, who was previously interpreted as always being wild and threatening, that is, sporting qualities that an ‘ideal wife’ should not posses, was suddenly showing a submissive nature, ashamed of having disrespected her husband.From a Tantric view, Kali is mentioned to be standing on Shiva because she is engaging in reversed sexual intercourse with him, and â€Å"delighting in the waves of passion and arousal that flow from such an act. † It is evident that the feeling shame is rather unreasonable given the situation mentioned. Furthermore, a reading from Mishra of the Tantric reading suggests that, as Kali dances around madly, Shiva sleeps on the floor in front of her in an attempt to calm her and, In her blinded anger she did not see him and stepped on his chest.At that moment Siva’s penis became erect and entered Kali. At that instant Kali recognized her husband and pulled out her tongue in ecstasy and her anger disappeared. (Kripal 161) The above poses a wholly different view on the widely-known myth, and while it might not surely accept or reject any view, it inspires doubt on the real occurrence of the tale. Having explained the confusion around Kali’s popular myth and notorious tongue, a common misconception is brought to light which may or may not be the product of ‘believers believing what they want to believe’.Hinduism, having being shaped by a patriarchal society, might have sparked the want to dilute the image of the powerful and popular goddess Kali into one more acceptable for its community. An additional myth, telling of how Shiva defeats Kali in a dance match and succeeds in subduing her, resulting in her being more docile and calmer, doesn’t add up to the rest of the story around them as Kali is more often than not depicted as a wife that constantly provokes and encourages disruptive behavior from her husband (Kinsley 122).However, bringing up another point by Gross, she mentions, But, in the long run, if the goddesses’ devotees are feminists, then the goddesses will either come to be seen as feminists or will be abandoned by their feminist devotees. (104) It is plausible to arrive to the conclusion from the above stated that, if the religion a person follows does not satisfy or reflect their personal beliefs as well, they will abandon it; it is common sense.It should be mentioned as well that Hinduism is, rather than a single religion, a family of religions that are closely related to each other. Therefore, it should be plausible to assume that perhaps, the previously mentioned contradictory myths m ight be a result of this; that is, an effort to try to infuse one’s own beliefs into their religion to make it more acceptable to themselves. Looking and inspecting the gaps and problems in the religion can tell a lot about its believers’ culture and thinking.Having covered Kali’s disorder of facts, one can infer that Hindus probably place great importance in correct conduct of their wives, and the goddesses in their religion serve as a model for Hindu women to follow if they wish to be wed. Examples such as Parvati and Sarasvati can be mentioned, both portrayed as ideal, submissive wives to their partners, serving as counterbalances. Hindu gods and goddesses are sometimes portrayed as equals, and rather than husband and wife, they are shown to be male and female counterparts of the same being.The goddesses are by no means weak and disrespected; they are strong and revered, but their personalities inspire different, subtle ideas into their people. However, the i dea of whether or not something is ‘correct’ or ‘erroneous’ is highly subjective, and while Western feminists might argue on the essentials that a woman must possess in order to be well off, it is not the same for Hindu women who are the target of the religion, and for them the Hindu goddesses provide them a positive model to follow, and with it, psychological comfort which is important (Gross 106).

Friday, August 30, 2019

Corruption Free Society Essay Essay

Corruption is silently eating into the vitals of our nation like termite. Bit by bit, it is denting our dignity and compromising our soul. Not only does it affect individuals like you and me but alarmingly it affects our nation as a whole. Imagine our nation slowly transforming into a nation of scoundrels and imbeciles. The odds, that next person you meet on the street, having either asked for or having paid a bribe, are getting higher by the day. All this exhibits a problem that is not going anywhere soon and mocks the high moral ground that we aspire to occupy in the international arena. Corruption has afflicted all the organs of our society including the polity, bureaucracy, judiciary, police, businessmen, and even public at large. It has rendered our governance apparatus hollow and ineffective. Countless efforts to combat corruption have not made any significant dent into this hydra headed monster. It simply keeps growing bigger & bigger, consuming new and old alike. Things have come to such a pass that it is much more difficult for an honest person to survive in the system while the dishonest are clearly made to feel at home. Such a system forces even fresh recruit to quickly fall in line and creates a vicious circle that promotes corruption. So how do we break this vicious circle? This forum aspires not just to discuss & vent pent up anger. It also aims to become a means for gauging the level of Corruption in society. One of the primary reasons for Corruption to flourish is the utter secrecy associated with it. Everyone knows it is there but no one talks about it. Lets start talking about it, right here.

Thursday, August 29, 2019

Censorship - We Must Not Restrict Speech

We can not restrict racial discrimination of speech, and gender discrimination and homosexual aversion are developed in university campuses throughout the country. Correspondingly, many universities adopt policies that restrict prejudice problems by limiting speech. Many administrators believe that alternatives to this restriction are educational opportunities to enable paranoia and deprive them of their goals. The university's ability to eliminate prejudice within campus is not ultimately an ability to punish racists, but rather by deep efforts on equality and educational principles. Carol: In my opinion, John Stuart Miller's most powerful argument about freedom of speech is that, when restricting speech, it must decide which government authorities have the right to consider. It may not be a government agency that you trust that you review. Companies are easily censored. There is also a website onlinecensorship.org, another team called EFF and Visualizing Impact that seeks to track the occurrence of this situation. The straight line is very clear. If you are a very strong person, you let others leave the platform. If you are a man without power, you will not do so When talking about censorship in the United States, we often talk about how people accept results. People in our country do not actually restrict their speech in a meaningful way. They have countless ways to convey their message. They have not been imprisoned in most cases. There are defects. Do Neo Nazi's disgusting messages meet the community standards of social media sites? In fact, most social media sites claim that they prohibit dislikes that they dislikes under their terms of use. In fact, their implementation of these standards is questionable. Over the years many women and minorities have shared posts that enable discrimination by racial discrimination and gender by social media. Censorship is suppression of freedom of expression and is usually based on freedom of speech that harms or harm th e public. Expression may be restricted because it is judged to be obscene, blasphemic, non-patriotic, agitative or immoral. The term review usually applies to government restrictions on freedom of expression in public places, such as laws restricting the display of Nazi flags, government officials closing the display of public art. However, efforts to restrict freedom of expression are not review in the government's sense, but may also arise from private organizations best known as non-governmental issues. For example, a publisher may cancel a contract for a book. Theater creator opponents can advertise and boycott the financial supporters of the movie. Freedom of speech, censorship, problems other than government, review of voluntary restrictions, self-censorship Censorship - We Must Not Restrict Speech We can not restrict racial discrimination of speech, and gender discrimination and homosexual aversion are developed in university campuses throughout the country. Correspondingly, many universities adopt policies that restrict prejudice problems by limiting speech. Many administrators believe that alternatives to this restriction are educational opportunities to enable paranoia and deprive them of their goals. The university's ability to eliminate prejudice within campus is not ultimately an ability to punish racists, but rather by deep efforts on equality and educational principles. Carol: In my opinion, John Stuart Miller's most powerful argument about freedom of speech is that, when restricting speech, it must decide which government authorities have the right to consider. It may not be a government agency that you trust that you review. Companies are easily censored. There is also a website onlinecensorship.org, another team called EFF and Visualizing Impact that seeks to track the occurrence of this situation. The straight line is very clear. If you are a very strong person, you let others leave the platform. If you are a man without power, you will not do so When talking about censorship in the United States, we often talk about how people accept results. People in our country do not actually restrict their speech in a meaningful way. They have countless ways to convey their message. They have not been imprisoned in most cases. There are defects. Do Neo Nazi's disgusting messages meet the community standards of social media sites? In fact, most social media sites claim that they prohibit dislikes that they dislikes under their terms of use. In fact, their implementation of these standards is questionable. Over the years many women and minorities have shared posts that enable discrimination by racial discrimination and gender by social media. Censorship is suppression of freedom of expression and is usually based on freedom of speech that harms or harm th e public. Expression may be restricted because it is judged to be obscene, blasphemic, non-patriotic, agitative or immoral. The term review usually applies to government restrictions on freedom of expression in public places, such as laws restricting the display of Nazi flags, government officials closing the display of public art. However, efforts to restrict freedom of expression are not review in the government's sense, but may also arise from private organizations best known as non-governmental issues. For example, a publisher may cancel a contract for a book. Theater creator opponents can advertise and boycott the financial supporters of the movie. Freedom of speech, censorship, problems other than government, review of voluntary restrictions, self-censorship

Wednesday, August 28, 2019

Acquiring another organization in same Industry Essay

Acquiring another organization in same Industry - Essay Example Strengths/Opportunities: (1) Achieve geographic expansion by means of selling more of the same product; (2) Use joint resources to different product. Commonly referred to as â€Å"synergies†; (3) Increased market power (no competitor in the market); (4) Benefit by using the same brand name to promote multiple products. Weaknesses/Threats: (1) Risk of anticipated economic gains; (2) Management to make sure (before acquisition) that imagined benefits are real, For instance, Siemens Pakistan’s technical partnership with Karachi Electric Supply Corporation (KESC) failed and finally Siemens had to discontinue with KESC. Recommendations: Now-a-days â€Å"Horizontal Integration† is the most common growth strategy taking place all over the world. We have tens of examples where horizontal integration has effectively & successfully taken place. In the recent past Unilever Pakistan bought-out the Polka ice cream and launched a new ice cream in the name of Walls. Although it was an unrelated business integration – i.e. Unilever was not in the ice cream business before, it has been very successful in this strategic move and doing well in Pakistan. Likewise, mergers/acquisitions of pharmaceutical firms and banks, etc. have also proved to be successful. The philosophy behind horizontal integration is: If you can’t beat, buy it. In my opinion â€Å"horizontal integration† should be beneficial for M/s. McBride Financial Services because the firm already has experience and relevant expertise to run the same kind of business. It would be simply like a business expansion. Moreover, this way intensity of rivalry (competitor) would get diminished and the firm could smoothly advance with the business acquired. However, two basic questions need to be addressed before acquisition: Lam, T. & Lao, T. (2010) under the introduction states that, â€Å"Horizontal integration should enable a firm to expand its products and existence

Tuesday, August 27, 2019

New Product Development is the Key to Apple's Marketing Success Coursework

New Product Development is the Key to Apple's Marketing Success - Coursework Example The latest product introduced by Apple is the iPhone 4S. Apple announced the launch of iBooks 2 for iPad which would feature iBooks textbooks, iTunes U application for iPhone, iPad and for iPod touch (Apple Inc-a, 2012). Apple aims to bring the best experience for its customers through its product and services. The business strategy of Apple is to leverage the unique abilities of designing and developing the company’s own operating system, software and hardware in order to provide its customers with superior products and innovative designs. The company believes in innovation which is the key strategy for the success of the company; as a result, Apple invests in its research and development in order to introduce new and innovative products. Apart from its R&D, the company also invests in its marketing and advertisement as a part of Apple strategy to stay ahead of its competitors. Apple strategy also includes expansion of its distribution network to reach more clients and provid e the potential customers with high quality of sales and post purchase experience (Apple Inc, 2011, p.1). New Product Development Any changes made to a product are termed as new product development. ... New product development is one of the key strategies of Apple; it is through new product that the company has been able to taste success being one of the leading companies globally. Apple launches new product in the markets to stay ahead of its competitors, to continue the product life cycle, to give the customers what they need, and to enhance the strategy. According to Steve Jobs, new product lines tend to give people the products which are needed by the consumers. The company expresses its vision with the help of its product, exciting the customers and making them proud of owing an Apple product. The life cycle of any product needs to be modified carefully. Apple introduces new product when its earlier products are entering the maturity phase of the PLC giving no or less chance to its competitors to stay ahead. Thus, with continuous innovation, Apple provides a huge competitive edge over its competitors and helps in maintaining its number one position. With its innovation strategy the company has introduced many new products and also planned to launch few more in the coming years or so. Apple has applied a strategy of continuously milking its cash cow and has done a fantastic job. Each of its products, ranging from the Mac, iPhone, and iPod has been fertile, speaking about leverage designs and supply chain. The main motive of milking its product is to stay competitive in the market. Apple product possesses elegant design which integrates software, hardware and its services. One of the closest competitors of Apple is Android which has come up with similar products and is doing quite well in the market. Therefore, Apple should constantly introduce new products with elegant design which is the USP of Apple for its consumers. Apple

Monday, August 26, 2019

Money and Banking Assignment Example | Topics and Well Written Essays - 250 words - 2

Money and Banking - Assignment Example The capital asset pricing model functions on the assumption that all the involved stocks in the investment portfolio are risk-averse. The investors who apply the model in the determination of stock portfolio are price takers. Stock price can never be predicted with certainty because of the volatility of the economic environment. Additionally, the prices of different companies are independent of each other. The economic dynamism does not favor all stock. This explains that the ‘hot’ stock tips are not valuable. During a financial crisis, there is a liquidity problem. The problem requires the acquisition of sufficient funds to resolve the crisis. The repurchase of the shares of the commercial banks is not prudent. An increase in the return on equity reflects the high performance of a bank. Good performance indicates that the senior executives are running the bank in an efficient and effective manner. The return on equity indicates the marginal return of the use of the shareholders holding in the bank. The market conditions do not favor only specific performer. The market is usually dynamic given the fact that the market players face unsystematic risks in the course of their operations. This makes different firms emerge winners in different

Sunday, August 25, 2019

Strategic Planning in Spokane Washington Case Study

Strategic Planning in Spokane Washington - Case Study Example The purpose of these regular meetings was to brainstorm rather than implement any long-term solutions. Chief Manga figured that the organization’s leaders are in a better position to suggest changes rather that through the central police department. The group was turned into a Strategic Planning Committee that could communicate between the different actors in the SPD. Chief Manga was trying to instill a corporate culture that was based on mutual trust and understanding rather than fear. An added benefit of this was that committee members felt confident enough to share any concerns because there was no chance of any repercussions. Instead of taking the lead role, Chief Manga acted more as a sounding board to let committee members bounce ideas off him. When determining the department’s values, Chief Manga allowed everyone one in the department to contribute towards it. Whenever a set of department values are created, it is always best to include everyone in the decision-m aking process because they will be the ones to carry out those values on a daily basis. In the same way, the vision statement also provided a path for the SPD to follow and allow the department to take ownership of it. Chief Manga also encouraged innovation on all levels because it would help to improve the efficiency of the department. The Strategic Planning Committee helped to form community policing into defined responsibilities that would improve all tasks throughout the department. A result of this was that the department should be working more closely with those in the community. Chief Manga also knew the importance of originality, so he gave authority to individuals who demonstrated innovation by allowing them the freedom to design new programs. This was not restricted by rank and was inclusive of everyone working in the department. In conclusion, Chief Manga adopted an

Principles of Pathology Essay Example | Topics and Well Written Essays - 1500 words

Principles of Pathology - Essay Example Clinical pathology deals with the laboratory analysis of the disease through examining the bodily fluids such as blood. Laboratory testing is a common way to diagnose a disease thus clinical pathology is commonly used in hospitals. Molecular pathology is also a similar type which examines the diseases through molecular analysis. It is usually practiced to cover those diseases that have strange causes or are genetic (Woolf, 1998, p. 17). General pathology is a wide term which describes the scientific aspect of diagnosing diseases. It is a wide term that covers all the specialist features of pathology. The scientific aspect talks about the mechanisms of the cell during the disease process. This includes the injury and the effects on the cells, along with the body’s functions to repair these cells. The rupture and infections caused to cells is investigated to diagnose the disease, and in regard to the treatment of the disease, these cells are treated and repaired. The study of general pathology includes the cellular response to diseases and injuries such as inflammation, necrosis and wound healing, etc. (Spector, 1999, p. 236). Improvements in the study of pathology and eventually in the diagnosis process of a disease can cause many improvements in the treatment of that disease as well. Diagnostic tests need to be accurate and authentic in order to control the diseases from spreading and becoming uncontrollable. In many developing countries, these tests still lack quality and thus effect the patient management. The pathological study is a specialist area in science where the performance of the diagnostic tests are judged and observed clearly. The performance of these tests will be successfully achieved if the information and method of diagnosis is not biased. Inaccuracy is an obstacle to healthcare for the people who are severely infected but

Saturday, August 24, 2019

Stanley kubrick Work of Art Essay Example | Topics and Well Written Essays - 1250 words - 1

Stanley kubrick Work of Art - Essay Example invented relatively unique technique that an artist or a film producer uses in their work to make it distinctive to the audience and to the artistic field. On the other hand, cinematography is an artistic creation of motion pictures photography using imagery and other stylistic techniques. Sequentially, the focus of this essay is to give an in depth analysis on four of Kubrick’s marvelous films in terms of the Mise-en Scenes and the cinematography aspect in each film. For Stanley, he implored the use of visual effects to try to portray the imaginative and scientific features. In addition, the film portrayed the director’s ardent love for science and science related themes. It was collaboration between science fiction writer Clarke Arthur and him. The movie also showed Kubrick’s fascination in the existence of life beyond planet earth implying that other planets could support human existence. In a remarkable blend, Kubrick infused classical music in to this film that mostly became the opening songs in this film. He also invoked contemporary music by natives of other countries to serve as introductory tracks in his movie. The classic music depicted the reality of the scenes that were actually fictitious. The musical background also provided a basis for the viewer to connect with the storyline. It characterized the serenity of events hence portraying harmony and piece within the movie For instance; he facilitated Gyorgy Ligeti in to co ming in to the lime light by building on his fame and popularity. The Mise-en-Scene aspect in this movie was the use of acutely little dialogue that made it stand out. For instance, the characters engage in few conversations all through the movie to emphasize on the need for its audience to follow through the movies events. The movie’s fast and last scenes are without any conversation that also reflects during the film. In between the film, there are long breaks in between conversations. On the other hand, the color aspect is

Friday, August 23, 2019

Honorifics Similarities of the Guugu Yimidhirr and Japanese Languages Essay

Honorifics Similarities of the Guugu Yimidhirr and Japanese Languages - Essay Example One of the most intriguing qualities of the Guugu Yimidhirr language is its honorific system; in other words, the way in which deference is paid to certain members of the family or the society with the use of a specific word over another. In particular, the honorific system requires the use of deference words and tone to a brother-in-law or father-in-law. The Japanese and Guugu Yimidhir languages were born for essentially the same purpose: to solidify a social structure that organically evolved to support a burgeoning community and, eventually, a larger nation. Where the Guugu Yimidhirr language has maintained its more traditional deference language primarily for use in speaking to brothers- and fathers- in law who in turn provide essential services for the community, Japanese culture has evolved and with it the use of deferential language for business purposes. Whorfian theory can be used in terms of the Aboriginal group, however Japanese language has not been a mirror unto itself a nd has changed to accommodate the needs of its society. The function of the honorifics within the Guugu Yimidhirr language is to essentially uphold an established social structure. The culture of these people is such that a certain stratification is basic to the continuation of the societal framework: deference must be paid to those members of society who are, in terms of the culture, of higher importance and reverence within the community and the society on the whole. Brothers-in-law and fathers-in-law are considered honorable members of the community in that they are wise and instrumental to the running of day-to-day life. This is a generally accepted view of Guugu Yimidhirr, with many subscribers to the idea that the language is what the society was initially, and now is, fixed upon. In contrast to this theory, however, Foley suggests that the key to understanding the use of honorifics within this particular language is to bring the Whorfian theories into play; in short, to examine the idea that the words used in context are not merely a product of initial societal roles but that they are currently responsible for shaping the worldview of the Guugu Yimidhirr themselves (Foley 1997). Being raised in an environment where it is socially unacceptable to say Balin-ga (porcupine) to your father- or brother-in-law instead of the deferential nhalngarr (Shopen 1979) means that children are acculturated to believe in the existing social structures and to use them with little resistance. Shopen points out that the deferential vocabulary within Guugu Yimidhirr is not a substantial sub-language, but instead a special set of words and phrases that are interchangeable with parts of the regular language. This is notable because it shows that the social structure is not completely, strictly stratified, but that it merely demands a level of respect for those on whom the community depends. Modern Japanese Honorifics The Japanese language today is another, like Guugu Yimidhirr, that has evolved over centuries and in doing so has developed and maintained honorifics. The three specific levels of Japanese honorifics, delineated by linguists, are Polite, Respectful and Humble Language. Teineigo, or Polite Language, is marked by the use of special sentence and verb endings: desu and masu, respectively (Maynard 1997). This is the language version taught to non-native speakers of Japanese. Sonkeigo, or Respectful Language, is used in reference to superiors and is characterized by the use of alternate words. For example, instead of using the verb suwaru as would be done when referring to oneself sitting down, the phrase o kake ni natte kudasai is used to ask someone in a superior position (this includes customers)

Thursday, August 22, 2019

At Kearney Luxury Report Essay Example for Free

At Kearney Luxury Report Essay October 2010 Confederation of Indian Industry The Mantosh Sondhi Centre 23, Institutional Area Lodi Road New Delhi – 110003 India Tel: + 91 11 24629994-7 Fax: + 91 11 24626149 Contact: Amita Sarkar, Senior Director (amita. [emailprotected] in) Jaya Gupta, Deputy Director (jaya. [emailprotected] in) A. T. Kearney Limited 1st Floor, Future Capital House Peninsula Corporate Park Ganpatrao Kadam Marg Lower Parel (W) Mumbai 400 013. India Tel:+91-22 4097 0700 Fax:+91-22 4097 0725 Contact: Neelesh Hundekari, Principal (neelesh. [emailprotected]); Hemant Kalbag, Vice-President (hemant. [emailprotected] com); Pameela Pattabiraman, Manager (pameela. [emailprotected] com) Subhendu Roy, Manager (subhendu. [emailprotected] com) This report has been jointly produced by Confederation of Indian Industry and A. T. Kearney Limited, the contents of which are meant only for information purpose of the reader. Readers are advised to conduct their own investigation and analysis of any information contained in this report, and not rely on the information contained in this report for any purpose. Neither Confederation of Indian Industry, nor A. T. Kearney make any representation regarding the accuracy or completeness of such information and expressly disclaim any or all liabilities based on such information or any omission thereof. No part of this report may be reproduced or distributed without the prior written consent of Confederation of Indian Industry and A. T. Kearney Limited. Copyright: CONFEDERATION OF INDIAN INDUSTRY. 2010, and A. T. KEARNEY, INC. 2010 iv FOREWORD The Luxury industry in India is no longer a new comer. Like many other industries in India, it is of great interest to both international and Indian players. International brands see India as an emerging luxury market which could become a significant part of their portfolio tomorrow. Indian companies also see the growth at the top end of the market as an opportunity to introduce premium offerings. This enthusiasm was reflected in the first moves of several iconic international brands in the last 5-7 years. Indian companies have also seen the opportunity and a handful of players are now very active in the space. Apart from luxury products such as watches, apparel, accessories, large Indian five star hotel chains, fine dining and spas, apart from luxurious houses, the latest luxury cars and yachts have expanded the definition of luxury. The Confederation of Indian Industry (CII) and A. T. Kearney have been active players in the luxury space. CII through its National Committee on Retail has played an active role in trying to create an industry forum for players in the luxury industry. CII brought the industry together to help organize the industry and create a forum for dealing with issues of common interest. A. T. Kearney, apart from serving clients in the luxury industry has also contributed to providing a robust fact base and perspectives on realizing the potential of the industry through their first study in 2007 (The Economic Times A. T. Kearney India Luxury Review 2007). Just when the industry was showing signs of coming of age in 2007, from the third quarter of 2008, the global recession dampened the hopes of the industry. The industry suffered internationally, and that acted as a brake on the emotional euphoria for a good 9-12months in India as well. Several players used that time to consolidate their position, right size their business, restructure real estate deals and become fitter. A few others suffered. Now with positive signs in the Indian economy, optimism about the industry is on the rise, as demonstrated by heightened market activity and consumer spending. However, key issues such as a relatively new market, duties, access to quality real estate etc continue to pose a challenge to exponential profitable growth. A few key questions keep bothering CEOs in the sector: How to make the luxury business a successful proposition in India? How big is the market really? When will the market be fully ripe? What operating models work and do they need to be customized for India? Given this backdrop, CII and A. T. Kearney decided to team up and take stock of the industry and address key questions that current players, potential entrants and other stakeholders have about the industry. Our desire was to study and understand the major changes in the industry in the last 3-4 years and the implications of these for the future of the industry.. With this end in mind, over the last three months, we conducted an exhaustive and comprehensive research of the industry. The A. T. Kearney team collated and analysed large amounts of data, interviewed several industry leaders and luxury consumers to develop all round insights on the industry. The report establishes the growth trajectory for the industry over the last three years, takes stock of the opportunities and the potential as well as the continuing challenges that it faces and estimates the likely potential over the next 5 years and recommends actions for industry players to undertake. We believe that this report will serve as an important step in the industry’s v journey of growth. It clearly confirms that the hope in the potential of the Indian luxury industry is not misplaced, that there is still a huge latent demand in the market and that India will be an important market and player on the global luxury platform. While the hope in the potential remains undaunted even after the recession, infrastructural and regulatory issues continue to impede the development. Like in all other sectors, though we are confident that the Indian industry will discover a uniquely Indian way of converting them into opportunities. We are grateful to all the industry leaders and consumers who spent time with us in sharing their perspectives and validating our hypotheses. We hope this study will act as a milestone in the evolution of the Indian luxury industry and will take the collective understanding of the industry a few steps forward. Confederation of Indian Industry A. T. Kearney vi EXECUTIVE SUMMARY Over the last two decades, post liberalization in the 90s, the new maharajahs of business have created some serious wealth in India. This new found prosperity has attracted luxury brands that were looking for new engines for growth to make up for slow growth in their traditional markets. While most industries are now coasting along smoothly, the small and emerging luxury industry players have not stopped reflecting on the past to ask some fundamental questions about the market. This report attempts to answer these questions through a wide and deep coverage of all segments of the luxury market in India. To get the most credible answers, we adopted a robust methodology with a large element of primary interviews and extensive data collection. We collated data from a variety of sources to size the market and understand the growth rates over the last few years. Indian Luxury Consumer passport to the elite segment of the society and conspicuous consumption is their way of announcing it to the society. The children are the bigger spenders, having been educated abroad and hence familiar with brands and the luxury way of living. Traditionally wealthy families/large industrialists: This group comprises two sub-segments the first is the traditionally wealthy families who have been consuming luxury for several decades and go for the finer things in life. The other sub segment comprises the promoters of some very large businesses which have come up in the last two decades and have created a disproportionate amount of wealth very quickly. Corporate executives: Senior executives of corporate India who are paid in excess of INR 1 crore (USD 225,000) and bankers who earn big bonuses epitomize this category. These executives are well traveled and are aware of brands. Most of this segment consists of people who are in their mid-late forties and represent some of the brightest minds in the country. Many of them though have come from middle class backgrounds and hence have a conservative approach on conspicuous spending. Other segments include self employed professionals, young professionals, expatriates, politicians and bureaucrats. A correlation between the size of the luxury market, the GDP/capita, number of HNIs and HNI wealth over the years 2004-2009 shows that in terms of importance the number of high net worth individuals is the most important driver. Interviews with leading luxury brands in India point to the fact that family wealth is a stronger determinant of spending than household income. The masstige phenomenon can also be observed very clearly in India. Luxury products in India are appealing to, and purchased by, middle-class consumers that do not fit the typical profile of an elite consumer segment. While Indian consumers talk about exclusivity, uniqueness and appeal to personal taste, the majority of the market is still far away from this and brand/logo/badge value drive luxury purchases very clearly. That said, traditional attributes such as high quality, heritage, longevity, the â€Å"stories† associated with brands are beginning to emerge as drivers of purchase. The mindset is still that of an â€Å"aspirer† not that of a â€Å"connoisseur†. The Indian luxury consumer is young 30-45 years old. While the average Indian luxury customer values High Quality, Exclusivity and Social Appeal as key drivers of luxury purchase, they are also very Price Conscious and often straddled with a â€Å"middle-class mindset†. The segments are composed primarily of: Medium size enterprise owners: This is the largest segment in terms of number these are typically the medium enterprise owners industrialists and traders who run businesses with revenues upwards of 50 cr. Their wealth is their vii The distribution of the rupee millionaires is a good indicator of the luxury consumer distribution in the country. While Delhi and Mumbai continue to be the mainstay markets for luxury consumption, there are several other cities with a large base of potential luxury consumers. We believe in the next 57 years, at least 5-7 new towns will get added on the luxury map of India. We also believe that the potential in Delhi and Mumbai has not been fully exploited and that there exists a few more micro markets within these cities that need to be tapped. Luxury Market 2007-2009 watches and jewellery as well wines, spirits and high-end electronics. This market has been estimated to be USD 1. 5 billion in 2009. Most luxury product categories have witnessed over 15% growth over the past 2 years performance of categories like Electronics, Wines and Spirits, Apparel and Jewellery has been exceptionally strong. The Indian luxury services market was severely hit by the recession over the past 2 years. Nonetheless, the India Luxury Services industry is considered to be one of the best in the world. Consumer interviews revealed that consumers prefer Indian hotel chains like the Taj, Oberoi or ITC even when International chains like the Hyatt, Hilton or Four Seasons have entered the country. The current Indian luxury assets market is estimated at USD 2. 45 billion. The growth of the Luxury Assets market is driven mainly by the phenomenal growth of the Real Estate and Automobile sectors. Latent Demand and Future Potential Our endeavor in this study has been to provide robust data on the size and growth of the Indian luxury market for stakeholders to consider, debate and if it makes sense to base their decisions upon. For sizing the market, Product, Price and (where possible brand also) filters are applied to isolate the luxury from the non-luxury in all segments. We err on the side of conservatism i. e.only pure luxury is included. Based on a category wise build-up, the size of the Indian luxury industry in 2009 is estimated at USD 4. 76 billion (at retail prices). This includes all luxury products, luxury services and luxury assets sold in India. The total luxury market has grown at a CAGR of 13% between 2007-09, with luxury products growing at 22%, services degrowing at 5% and assets growing at 18%. Luxury market in India The Indian luxury market is still very small compared to global standards. While India has one of the highest GDPs in the world, its luxury consumption, in absolute terms, is still very small. We believe that there exists a large latent demand in India, constrained by both demand side and supply side factors. On the demand side, there are several potential consumers in India who either do not buy luxury at all or do not buy enough of it from the local market. As we had mentioned, Rupee millionaires with incomes between INR 10-30 lakhs do not really spend on luxury. On the other side, supply of most luxury products in India is present is mostly present Mumbai, Delhi or Bangalore. However, wealth creation in the country is now no longer limited to these cities. It is taking place at a rapid rate in Tier I and Tier II cities like Ahmedabad, Pune and Hyderabad. The current market size for luxury products in the country is around USD 1. 5 billion. A regression based on India’s GDP per capita and Number of HNIs, indicates that the size of the Indian luxury products market should have been around USD 3-3. 5 billion. This implies that there is a latent demand of almost USD 1. 5-2 billion. As percentage of the current market size, India’s latent demand is estimated at 120-150% while for China it is estimated at only 10-15%. We have estimated the expected growth in the luxury goods market using a number of methods. Regression of the mar- Source: A. T. Kearney research and analysis The most visible segment of the luxury industry is the luxury products segment. This includes the most visible fashion luxury segments such as apparel, accessories, personal care, viii Country comparison based on GDP and # of HNIs 1. 2. 3. Source: Altagamma, A. T. Kearney research and analysis, Merrill Lynch Capgemini world wealth reports ket size for luxury products against the number of HNIs results in a growth estimate of 18%. Based on numerous interviews with luxury company CEOs, executives and industry experts as well as secondary research, a bottom-up build up of category wise growth rates leads to an average of 21%. Given this and considering the huge latent demand, we believe that India’s overall Luxury Market will grow 21% to become almost 3 times its current size by 2015. Projected growth of luxury market in India 4. Difficulty in reaching the target consumer: The scattered nature of the target population and absence of critical mass in India is a big concern for the industry. While luxury magazines have increased in maturity and volumes, they still reach only a small fraction of the existing consumers and a much smaller fraction of new consumers. Cost of reach is high, results uncertain and word of mouth continues to be best method to create a â€Å"buzz†. Consumer reservations about luxury purchases: India is faced with a low luxury penetration, with most of the rupee millionaires with income between INR 1030 lakh segment having the capacity but not the propensity to spend on luxury goods and services. Furthermore, there are reservations against buying lesser known brands as well as shopping in India. Infrastructure and regulatory constraints: Companies have to struggle with lack of credible real estate options, underdeveloped back end infrastructure like warehouses and logistics as well as regulatory restrictions on FDI and high import duties. Lack of talent: Absence of skilled manpower has hindered luxury players from being able to provide the same customer service experience as that in international locations. However, there are several ideas that could be used to address these challenges. To convert potential customers, who have the financial wherewithal, to luxury consumers, players should look at micro-segmentation of the population to identify specific â€Å"high potential† professions. Once identified, focused communication would be needed to reach out to them and convince them of the offering. Players also need to look at effective media vehicles to reach their target consumers. Consumer perceptions and reservations about shopping for luxury goods in India can be addressed by breaking the myth, getting high recall brands and bringing in â€Å"ladder brands†. To address the infrastructure and regulatory challenges, players can use smaller retail formats to increase store densities far above the global benchmarks in order to drive higher sales productivity. A multi-brand environment would also help players attract a critical mass of consumers and also lower the burden on each brand in terms of operating costs. Other options include mini high streets, collaborative efforts with competition for both retail and supply chain and airport retailing. Indian companies can capitalize on the regulatory. Source: A. T. Kearney research and analysis Luxury Industry Challenges Fundamentally there are four key challenges that any luxury player faces in India. ix restrictions imposed by the Indian government to enhance their presence in the market. The resource crunch needs to be addressed through the creation of a parallel education ecosystem similar to what has happened in the IT, ITES, airlines and fashion industry. Critical Success Factors There is no instant formula for success in the Indian luxury market. Everything about our country is different the consumer, the challenges and also opportunities for luxury players. The Indian consumer is in a state of flux evolving rapidly, but perhaps along a path that is inherently different from that taken by other developing economies. Several luxury players have managed to seize opportunities in the market early. We believe that the critical factors for success in this market include exploring formats that enable players to attract footfalls; getting the pricing right to encourage Indians to purchase locally; Providing a world class experience e.g. ambience and service; bringing in iconic brands as Indians still buy luxury products for brand value and not to make a fashion statement; getting the cost structure right by ensuring the cost base is justified by the sales realized; getting access to local expertise to get the best real estate deals; experimenting with new formats such as a luxury discounter (liquidation channel) that can help open the market by getting consumers exposed to last year’s collections at attractive prices and help them move up the ladder. While we believe there is a clear opportunity to make an impact in this market, a systematic, smart and careful approach is what will differentiate the winners from the losers in the long run. x.

Wednesday, August 21, 2019

The Impeachment of Andrew Johnson Essay Example for Free

The Impeachment of Andrew Johnson Essay Born in North Carolina in 1808 to impoverished parents, Andrew Johnson had no formal education. He became a tailor’s apprentice at age fourteen. He later moved to Greenville, in eastern Tennessee, where he established a thriving tailor shop and went into local politics. Andrew Johnson was a lifelong Democrat and slave owner who won a place alongside Abraham Lincoln on the 1864 Republican ticket, in order to gain the support of pro-war Democrats. Their election was closer in the popular than in the electoral columns; in the end they pulled off a victory. Lincoln received fifty-five percent of the popular, and ninety-one percent of the electoral votes. Johnson became vice-president. During the time period between the election and Lincoln’s inauguration seven states left the Union. Worried that the election of a Republican would threaten their rights, especially slavery, the lower South seceded and formed the Confederate States of America. By the time Lincoln arrived in Washington, D. C. , for his inauguration the threat of war hung heavy in the air. On March 4th in 1861, the inauguration took place. Lincoln made sure to make no specific threats against the Southern states in his remarks. In his speech he extended an olive branch to the South, but also made it clear that he intended to enforce federal laws in the states that seceded. The second matter was the behavior of Johnson, who is said to have come to the ceremony in a state of intoxication. It was later said, that Johnson was ill and had merely taken and extra strong shot of whiskey; however, his behavior at the inauguration was to plague him for years. At about ten-thirty on April 14th in 1865, Andrew Johnson got the news that changed his life. John Wilkes Booth shot Abraham Lincoln while attending a play at Ford’s Theatre. His assassination had a long-lasting impact upon the United States. A few hours after Lincolns death, Chief Justice Salmon P. Chase swore Johnson in as President of the United States. An ardent admirer of Andrew Jackson, Johnson believed strongly in the former Democratic president’s idea of state rights, that is, a limited national government with the states having the power to handle all matters not specifically designated in the Constitution as federal responsibilities. During political campaigns he portrayed himself as a man of the people. Although Johnson came into the presidency with much political and administrative experience, the task confronting him would require extraordinary talents of leadership that Johnson had yet to exhibit. From the day of his inauguration until December of 1865, the question of Reconstruction was almost totally in the hands of Johnson, because Congress had recessed shortly before he took the oath of office. In those eight months, Johnson rushed to implement his own Reconstruction policies based upon his interpretation of Lincolns program. On May 29th in 1865, Johnson issued two presidential proclamations as part of his reconstruction plan. One was an offer of amnesty to pardon Southerners who had supported the Confederacy. Congress authorized general amnesties like this in 1862, as part of a law that permitted the confiscation of Confederates’ property. The Confiscation Act of 1862 allowed the granting of amnesties to those who were willing to declare loyalty. It also allowed the seizure of property as a punishment for rebellion against the United States. The government throughout the Civil War rarely used confiscation provision of the law, and the amnesty provision. The general amnesty Johnson issued excluded fourteen categories. Members of these excluded classes were able to apply for individual pardons. Johnson’s second proclamation, as a first step in restoring civil government, appointed a provisional governor for the state of North Carolina. It also called for a convention of the state’s loyal citizens to draw up a new state constitution. The North Carolina proclamation and other southern state proclamations; issued later, provided that delegates to a state constitutional convention must take the oath of loyalty given in the amnesty proclamation. Johnson then informed these delegates, that he expected them to draft constitutions for him. These constitutions would recognize the results of their military defeat by rescinding the state secession laws, ratifying the Thirteenth Amendment to abolish slavery, and rejecting the Confederate war debts. The president’s proclamations seemed reasonable enough, and some of their provisions were not significantly different from Lincoln’s actions during the war. Northerners supported Johnson’s wise first steps in rebuilding the Union. The Northerners weren’t troubled by the absence of black Southerners voting rights. The Northerners were on Johnson’s side. Johnson’s amnesty proclamation seemed to be working fine, therefore an effective way of preventing Confederate leaders from gaining too much power. However, once the pardons became easier to receive, and not as selective all of this changed. The Northerners were heated with Johnson when the pardoned Confederates began turning up in the new state governments. The anger in Northerners continued to rise when a new state constitution was drafted, along with some new laws passed by Southern state governments. Isobel Morin explains the laws passed in his book, Impeaching the President. Morin states, â€Å"The so-called Black Codes generally guaranteed the right of the former slaves to marry, to sue and be sued, to make contracts, and to acquire property. The codes barred blacks from voting, however, and severely restricted their ability to own land and to testify in court. Moreover, in an effort to compel the former slaves to work, many Black Codes required blacks to enter into labor contracts each year, with severe penalties imposed on them for contract violations. † (Morin 30) The last straw for much of the North was the large number of former Confederate officials elected to Congress in 1865. When Congress came back into session the Republicans were not happy. Various measures, some of which were central to the Reconstruction project, were passed, vetoed, and then passed again over the President’s veto. In total Johnson had more vetoes during his brief period in office, than the president’s before him put together. An adamant struggle for power was shaping up between the executive and legislative branches. The United States Congress passed the Fourteenth Amendment to the Constitution, and made ratification of this amendment a prerequisite for readmission to the Union. Johnson opposed the amendment and urged the states not to ratify it. Edward Sagarin, a writer who studied at the University of New York, wrote a book about trials that changed history. One of these trials is Andrew Johnson’s impeachment. Sagarin explains Johnson’s actions, in response to Congress’s actions. â€Å"The President denounced the Freedmen’s Bureau and vetoed an 1866 act of Congress extending its life. He issued wholesale amnesties and pardons to the men whom he had so recently denounced as traitors, vetoed a District of Columbia black suffrage bill, denounced blacks as too ignorant to cast a ballot, and vetoed a whole series of Reconstruction bills as well as the historic Civil Rights Act of 1866. (Sagarin 75,76) Continuing his attack against Congress, Johnson went on a whistle-stop tour through numerous Northern cities. His severe tones and unrestrained manners during speeches got him thrown off the stand on multiple accounts, Congresses next step was the passing of the extremely controversial Tenure of Office Act, in an attempt to not only humiliate Johnson, but also to reduce his office to one of ineffectiveness so that he could not carry out his program, and would be forced to turn to Congress. Without the Senate’s consent, the president no longer had the power to remove from office those whom he has appointed. Convinced that the Tenure of Office Act was unconstitutional, Johnson removed the secretary of war, Edwin, and replaced him with a general named Lorenzo Thomas. When he did this, he acted under a provision of the Tenure of Office Act; however, he was immediately accused with violation of the law. Congressional leaders claimed that he was guilty of a â€Å"high crime and misdemeanor† such as demanded by the Constitution as a qualification for removal. Although Johnson’s arguments were reasonable, and he did a good job defending him self, the Senate was not inclined to take sides with the president. A couple days after Johnson’s dismissal of Edwin, the House of Representatives voted 126 to 47 in favor of the impeachment. The House drafted eleven articles of impeachment. Morin lists and summarizes Johnson’s offenses, â€Å"The first eight articles described specific actions by the president that violated the Tenure of Office Act. The ninth article charged the president with trying to persuade an army officer to violate the 1867 Army Appropriations Act. This article referred to a conversation the president had on February 22, 1868, with Major General William H. Emory, the commander of the Washington military district†¦The tenth article charged that in numerous public speeches the president deliberately tried to set aside the rightful authority and powers of Congress by subjecting it to disgrace, ridicule, hatred, contempt, and reproach. It also charged that he unlawfully attempted to prevent the execution of the Tenure of Office Act, the Army Appropriation Act, and the first Reconstruction Act. The eleventh article charged the president with declaring in a public speech that the Thirty-Ninth Congress, as a Congress of only some of the states, had no authority to exercise legislative power. † (Morin 55,56) About a week later, the House elected a committee of managers to conduct the prosecution of the impeachment before the Senate. The manager’s chosen, included two Republicans, John A. Bingham and James F. Wilson, who had voted against impeachment, and two of Johnson’s most outspoken radical opponents, Thaddeus Stevens and Benjamin F. Butler. The impeachment trial of Andrew Johnson opened before the Senate on March 13, 1868. A successful impeachment requires a two-thirds majority, or thirty-six of the fifty-four members seated in the Senate. Many Republicans, believing that the president’s guilt was obvious, expected a quick trial and conviction. Those who hoped for a speedy trial were disappointed. On the first day, Johnsons defense committee asked for forty days to collect evidence and witnesses since the prosecution had had a longer amount of time to do so, but only ten days were granted. The proceedings began on March 23. Senator Garrett Davis argued that because not all states were represented in the Senate the trial could not be held and that it should therefore be adjourned. The motion was voted down. After the charges against the President were made, Henry Stanberry asked for another thirty days to assemble evidence and summon witnesses, saying that in the ten days previously granted there had only been enough time to prepare the Presidents reply. John A. Logan argued that the trial should begin immediately and that Stanberry was only trying to stall for time. The request was turned down in a vote forty-one to twelve. However, the Senate voted the next day to give the defense six more days to prepare evidence, which was accepted. The trial commenced again on March 30th, opening with a three-hour speech by General Ben Butler. After the speech was concluded, the trial began. Johnson was represented by William Maxwell Evarts, leader of the American bar, and Benjamin Curtis, formerly a justice of the Supreme Court. The trial centered on the Tenure of Office Act. The two main questions concerning this law were whether it was constitutional, and whether it protected Stanton. The attorneys argued that the law was unconstitutional and that the President had not violated the letter of the law, because Stanton had been appointed by Lincoln, not Johnson, and that cabinet officers were meant to be advisors to the president, therefore when their services are no longer needed they should not stay in office. Another issue was whether Johnson’s belief that the Tenure of Office Act was unconstitutional relieved him of the duty to see that it was obeyed. His attorneys pointed out that the president’s obligation to preserve, protect, and defend the Constitution required him to resist congressional attempts to limit his constitutional powers. The House managers responded that the president was obliged to obey the law regardless of his belief. Otherwise, the president could decide for him-self which laws to enforce and which to ignore. The trial went on for many weeks. The Senate met on May 16th to discuss the verdict. They felt that voting seemed to be their best chance for obtaining a conviction. The vote results were thirty-five to nineteen in favor of conviction; these results were one vote shy of the two-thirds majority needed for impeachment. The final vote maintained the principle that Congress should not remove the President from office simply because its members disagreed with him over policy, style, and administration of office. But it did not mean that the President retained governing power. For the rest of his term, Johnson was a cipher without influence on public policy. For the most part, historians view Andrew Johnson as the worst possible person to have served as President at the end of the American Civil War. Michael Les Benedict states his opinion on the impeachment as â€Å"the most insidious assault on constitutional government in the nation’s history. † Because of his gross incompetence in federal office and his incredible miscalculation of the extent of public support for his policies, Johnson is judged as the greatest failure of all Presidents in making a satisfying and just peace. He is viewed to have been a rigid, dictatorial racist who was unable to compromise or to accept a political reality at odds with his own ideas. Instead of forging a compromise between Radical Republicans and moderates, his actions united the opposition against him. His bullheaded opposition to the Freedmens Bureau Bill, the Civil Rights Act of 1866, and the Fourteenth Amendment eliminated all hope of using presidential authority to affect further compromises favorable to his position. In the end, Johnson did more to extend the period of national strife than he did to heal the wounds of war. The impeachment of Andrew Johnson, the first of only two Presidents to be impeached in U. S. History involved complicated issues of law, politics, and personalities.

Tuesday, August 20, 2019

Climate Change And Renewable Energy Options

Climate Change And Renewable Energy Options Climate change is the consequence of any kind of adjustments in the climate system. Change in climate is caused by fluctuations in the factors that influence climatic patterns. This phenomenon has become one of the greatest environmental threats and risks that the world is facing. Persistent human activities such as driving cars, farming, deforestation, and industrialization result into production of greenhouse gases. These gases gather in the atmospheric space, and trap the heat from the sun. This is what causes climate change manifested through global warming and other processes. The effects of disruptive changes have led to catastrophic events like storms, droughts, rise in the sea levels, and floods (Kammen Casillas 2010, p. 1181). Climate change is majorly caused by greenhouse gas emissions. Most of the intervention efforts meant to mitigate the impacts of climate change thus target human activities that contribute to additional emission of greenhouse gases into the atmosphere (Letcher ScienceDirect 2009, p. 67). Therefore, renewable energy has been considered as one of the leading solutions to climate change. Provision of carbon-neutral sources of power, heat, transport fuels and renewable energy options has been considered by environmental scientists as a great move in the right direction. The objective is to enact a transition from high to low carbon economy. Although the renewable energy sector is quickly changing, climate change crises dictate that the energy system be drastically transformed. This will help in combating the dangers that are associated with global warming that threatens to slump the global economy in the face of globalization and industrialization. Roggema (2009, p. 211) cited air pollution caused by transport and power sectors of the economy have been a great threat not only to the human health but have also shifted the climate systems. Prospective Interventions to Address Climate Change Crisis Climate change as an environmental problem is essentially a problem caused by the extreme utilization of fossil energy. Agriculture, changes in land use, cement production and use of chemicals all contribute to the emission of the greenhouse gases (Roggema 2009, p. 234). However, 70% of the global warming/climate change problems is caused by unsustainable use of fossil fuels. Therefore, in order to deal with the problems related to climate change, there has to be a shift from use of fossil fuels at home, in the industries, transport and generally the entire sectors of the economy (Roggema 2009, p. 203). In order to avert the challenges associated with climate change, saving of energy is essential. Electricity, automobiles and carbon emissions are the main causes of problems related to climate change. The regular incandescent light bulbs should thus be changed and replaced with the energy saving compact fluorescent bulbs which are more efficient and energy saving. The emissions that result from automobiles like motor vehicles, motorcycles should also be reduced (Letcher ScienceDirect 2009, p. 154). Climate change has been caused by human activities such as deforestation in search of more space for agricultural activities. Therefore carbon dioxide concentration in the atmosphere continues to rise. Being a greenhouse gas, carbon dioxide has contributed to the rise of global temperatures. Roggema (2009, p. 183) cited that human activities that encroach to the environment should thus be limited to prevent further crises associated with global warming. Traditional methods of conservation of forest ecosystems should be embraced to preserve the ecosystem and mitigate the effects of climate change (Tracy 2010, p.353). Therefore reforestation should be encouraged so that the greenhouse gases like carbon dioxide are reduced from the atmosphere. Farming activities that promote environmental hazards such as soil erosion should thus be limited and replaced with farming approaches that are environmentally custodial. Industrialization is the major contributor to climate change. This is because of the emission of the greenhouse gases like Nitrous Oxide and Carbon dioxide (Tracy 2010, p. 354). In order to avert climate change challenges there should be focus on change in the energy used in the industries from the dirty to clean energy. Climate change scientists have advocated for the use of renewable energy as the solution to the climate change problems that are caused by the use of environmentally hazardous fuels like coal and nuclear energy in the industries in the global economy (Tracy 2010, p. 355). Climate Change and the options for Renewable Energy Human activities and natural environmental processes are all responsible for climate change. Natural causes include volcanic eruptions, ocean currents, changes in the earths orbit and solar variations. An eruption of volcanoes throws out great volumes of sulphur dioxide, water vapor, dust, and ash into the atmosphere (Wengenmayr 2008, p. 141). The large volumes of gases and ash have the ability to influence climatic patterns by increasing the planetary reflectivity leading to atmospheric cooling. The aerosols are produced by volcanoes also affects the purity of air in the atmosphere. These contribute greatly to climate change. The oceans currents are considered a great threat to the climate stability. The currents release great amounts of heat across the planet. Besides, the interaction between the ocean and the atmosphere can produce El Nino. The oceans determine the atmospheric concentration of carbon dioxide. This implies that changes in the ocean circulation greatly affects climate and significantly contributes to the climate (Wengenmayr 2008, p. 231). Climate change has been caused by human activities. MacZulak (2010, p. 9) cited that this is majorly through the burning of fossil fuels, changes in the land use, and industrialization. With industrial revolution of the 19th century, fossil fuels have been used to support industrial processes. Fossil fuels such as oil, coal and natural gas have been great energy supplies for the industrialized economies. However, these sources of energy have contributed to great emissions of the greenhouse gases in the atmosphere. These are responsible for climate change (MacZulak 2010, p. 8). Carbon dioxide concentration in the atmosphere has increased because of human activities such as deforestation and agriculture. Methane is released through oil drilling, mining of coal, leaking gas pipelines, landfills and waste dumps (MacZulak 2010, p. 9). These greenhouse gases cause great increase in the climate change and are significantly responsible for global warming. The greatest cause of climate change and global warming however is the burning of the fossil fuels. These fuels cause emission of greenhouse gases into the earths atmosphere leading to depletion of the ozone layer and global warming (Twidell Weir 2006, p. 143). Options for Renewable Energy The term renewable energy is used in reference to the energy resources that occur naturally in the environment and can always be re-used after the initial function. Examples of this energy are the solar, wind, hydro, and geothermal energy. Rivers, biomass and garbage are also considered as renewable energies (Abid, Crawford Davoudi 2009, p.167). Renewable energy is the future of the earths energy needs. However, in order to effectively combat climate change-related challenges, the global mean temperatures have to be kept below two degrees Celsius. This calls for prior planning and transformation of the industrial sectors use of energy. Renewable energy has the potential decreasing the use of fossil fuels that are to blame for most of the problems associated with climate change (Abid et al 2009, p. 169). Renewable energy sources such as wind energy, solar energy, and the bio-fuels are increasingly being used as energy alternatives. With the climate change and its crises, such form of energy has the advantage of energy security since the fossil fuels will be depleted as a result of climate change. Climate change is largely a consequence of anthropogenic activities such as burning of the fossil fuels, industrial processes, deforestation and the release of greenhouse gases into the atmosphere. It is estimated that the power sector by itself contributes about 40% of the total carbon emissions (Abid et al 2009, p. 297). This can only be altered by shifting to the use of renewable energy. Climatic impacts such as tsunamis, droughts, wildfires, floods, storms, heat waves and tornados are consequences of climate change (MacZulak 2010, p. 8). However, according to the climate change specialists, clean air policy that includes use of renewable energy can substantially mitigate the negative impacts of climate change caused by fossil fuels. Renewable energy technologies are considered to be the most potential mitigation for greenhouse gases. In the steadily growing awareness on the importance of environmental protection priorities, renewable energy is considered appropriate in the mitigation of climate change effects (Chiras 2007, p. 67). Renewable energy is the alternative to the climate change crises since it does not produce greenhouse gas emissions and pollute the air as is the case with the fossil fuels. Chiras (2007, p. 17) indicated that biomass energy for example, has been used as an alternative for fossil fuels so as to conserve the environment. It is considered a greenhouse gas neutral since its combustion releases no more carbon dioxide than was absorbed during growth period of the organic material. Biomass fuel also contain little sulphur and low combustion temperatures. This limits the formation of nitrogen oxide which is a greenhouse gas dangerous to the environment (Abid et al 2009, p. 269). Responding to Climate Change The transport industry is driven mostly by petrol. This causes emission of carbon dioxide into the atmosphere. The carbon dioxide combines with other greenhouse gases in the atmosphere and cause global warming. In order to deal with this menace, there is need for countries to invest in energy efficient technologies like plug-in hybrid electric vehicles and new technologies such as hydrogen cars (Abid et al 2009, p. 297). This has the potential of reducing petroleum emissions of greenhouse gases into the air. Further, there is need to shift from air and truck transports to electric rail transport that reduces emissions significantly. Industries should shift from the fossil fuels to use of bio-fuels such as ethanol and biodiesel fuels should be used in the gasoline engines in the industrial economies. Abid et al (2009, p. 169) cited that electric vehicles can contribute into reduction of dangerous gases into the atmosphere especially if the energy is produced through the renewable energy sources. In order to deal with climate change and environmental crises associated with it, elimination of waste methane is required. Methane is considered to be one of the strongest greenhouse gases that are responsible for the climate change problems. Waste methane should thus be dealt with responsibly. This is through careful handling of oil wells, landfills, coal mines and the waste treatment plants (Chiras 2007, p. 17). This will provide a net greenhouse gas emission benefits. Biomass as a source of bio-energy can be used to capture carbon. Biomass traps carbon dioxide in the atmosphere through photosynthesis. When biomass is decomposed through combustion, carbon is released as carbon dioxide. This is the process involved in the carbon cycle. Biomass fuelled power plants result into a net-negative carbon dioxide emission. This implies that there will be less carbon in the atmosphere will be trapped through the technology and reduce greenhouse gases that are a threat to the environment (Abid et al 2009, p. 169). The adoption of renewable energy technologies is strategic in addressing the problems associated with climate change and global warming (Ehrfeld 2009, p. 113). From 1970s and 80s, development agencies have promoted small-scale renewable energy technologies. This includes the use of biogas, cooking stoves, the wind turbines and solar heaters in the industrializing countries. In the large scale developing countries have responded to climate change through the use of ethanol in the transport sector. This is especially the case in Brazil. In India, biogas is being used in households for lighting and cooking. Grid connected power in India and hydropower are being used in India and Nepal respectively as renewable sources of energy and safe energy for environmental conservation (Ehrfeld 2009, p. 119). Naturally Sustainable Renewable Energy As oil reservoirs and oil wells in the world run dry due to extensive exploitation and use in the energy sector, there is also an outcry in the environment that is caused by their consequences. Renewable energy sources include geothermal energy, solar, hydroelectric, biomass and wind energy (Chiras 2007, p. 233). These forms of energy have been considered to be the most environmental friendly because they dont produce high levels of greenhouse gases and other substances that are not environmentally friendly. The challenge that these forms of renewable energy have is sustainable use. Hydroelectric power uses the movement of falling water to run the turbines. Unlike other sources of energy, hydroelectricity does not depend on the fuels like natural gas or petrol to run the engines. This makes it more environmentally friendly. Besides, it is more sustainable with the sustainability of the environment so that water capacity of the dams is not interfered with. It uses the natural progression nature to generate electricity (Chiras 2007, p. 117). Hydroelectric power does not produce direct waste that pollutes the environment. It is thus considered to be environmentally sustainable (Ehrfeld 2009, p. 114). The carbon dioxide levels produced by hydroelectric power plants are considerably very low. This is however only produced during the construction stage of the plants and not in the operational phase of the plants making it environmentally friendly. As a renewable source of energy, hydroelectric power does not need the use of fuels to run the turbines. The use of petrol in the production of hydroelectric energy is not existent. This implies that when the price of the fossil fuels rises, the hydroelectric plants are often not affected. This makes it a sustainable and reliable source of energy when compared to other sources of energy (Ehrfeld 2009, p. 116). It also means that the consumer price of this form of renewable energy is fairly constant. In terms of sustainability, hydroelectric power stations last longer than the energy plant stations that are powered by fossil fuels. They are generally easy to maintain and pose no much threat to human life and property. Hydroelectric energy plants contribute to conservation of the environment. In the countries where great investments have been done in the hydropower such as Bhutan, environmental stewardship and custodianship is encouraged. Ehrfeld (2009, p. 119) cited that since it depends on water, a lot of forest conservation and reforestation is encouraged. This helps in the reduction of the carbon dioxide concentration in the atmosphere. The human activities that contribute environmental degradation are also reduced through investment in the hydroelectric power plants. Climate change is caused by human activities that tamper with the environment. However, when a country invests in the hydroelectric plants, environmental conservations efforts are boosted. With the conservation of the water catchment areas and the forests, hydroelectricity becomes a very sustainable and reliable source of renewable energy. As it produces clean energy through environmentally friendly approaches, it also helps in the protection of Mother Nature (Ehrfeld 2009, p.121). International Agreements and Government Interventions in Climate Change Various intervention efforts have been made at the community and individual levels to combat climate change and to reduce the negative effects of human activities on the environment. However, much is still needed to be done especially at the inter-state and governmental level. One of the efforts that the governments from the industrialized countries are making in the mitigating climate change is through the Kyoto Protocol. The focus of the protocol is in the reduction of greenhouse gas emissions especially from the industrialized countries by 2012. The developed countries have the responsibility to reduce their emission of greenhouse gases from their large industries. These gases contribute to global warming and climate change. The Kyoto Protocol intervention targets reduction of carbon in the atmosphere (Karlsson, Lund, Mathiesen 2010, p. 488). This is through emission trading, clean development mechanism and the joint implementation. These strategies target reductions of greenhouse gases in the atmosphere. The countries that are signatories are thus investing in renewable energy technology options in the industries. The UK government considers climate change as a priority. Its approaches include targeting households to help in energy saving and strengthen renewable energy adoption. Civil society, community and private organizations are also strengthened through grants to help in generation of renewable heat from the renewable sources (Ehrfeld 2009, p. 115). The industrialized countries are re-focusing investments towards generation of renewable energies that are environmentally friendly and are sustainable. There is thus need to encourage less use of fossil fuels and more investment in the bio-fuels. Improvement of energy efficiency is a good government strategy for dealing with the climate change problems. Reduced use of energy implies reduced production of carbon dioxide. Karlsson et al (2010 p. 501) cited that this calls for more efficient vehicles, motors, appliances and industrial processes. Besides, development of renewable energy sources such as solar, geothermal, hydroelectricity, and biomass should be encouraged to reduce the consequences of greenhouse gases in the atmosphere. The transport sector should reduce gasoline consumption. The trucks, cars and buses use almost half of the oil in the United States. There is therefore urgent need for investment in electric and fuel-celled vehicles so as to reduce the emission of carbon dioxide. Transport policies should also encourage less driving of single-passenger vehicles in order to reduce greenhouse emissions (Ehrfeld 2009, p. 115). Human activities that involve land use are largely to blame for destruction of the environment. Governments should focus on developing agricultural policies that discourage environmentally hazardous practices and activities such deforestation and other human activities that are dangerous to the environment. Climate change has negatively impacted on food security. In order to therefore fight poverty, climate change must be addressed through agricultural activities and policies that are environmentally friendly (Kammen Casillas 2010, p. 1181-1182). Conclusion Climate change is greatly caused by human activities more than the natural processes. Industrialization and agricultural activities are largely responsible for the production of greenhouse gases that promote global warming and other consequences. These threaten wildlife and human existence and as such should be addressed. Renewable energy is the potential rescue of the environment from the negative effects of human activities. Governments and countries thus need to use less of fossil fuels and invest more in renewable energy technology options. These include hydropower, geothermal, wind energy and other reliable sources of environmentally friendly renewable energy sources.

Monday, August 19, 2019

Dreams in Death of a Salesman. Essay -- English Literature

Dreams in Death of a Salesman. In this essay I’m going to consider Arthur Miller’s perception of dreams, particularly the American Dream. Arthur Miller's play "Death of a Salesman" is a detailed review on the capitalist American society of the 1940s and also on human psychology and how much materialistic success means to us. He uses the misfortunes of a salesman named Willy Loman to illustrate this. Miller introduces the Loman family in a depressing mood (dim lighting is used and shows a house that has "towering, angular shapes" surrounding it and with little furniture). This immediately gives the audience a glum feeling about the play. The Loman family is a very stereotypical American family, with the father, Willy, working all day, a loving mother, Linda, and two children, Biff and Happy. As the play develops however, we learn more and more about the real tragedy of the family. Willy believes in the American dream. It was very influential in the American society of the 1940s and still is to some people, today. But only a few people have benefited from it. The American dream is based on the idea that as long as someone works hard, they will achieve great success no matter what their sex, age, nationality is. As the audience learn about the Loman family's poor financial situation, it becomes clear that Willy is a victim of the American dream. Willy's failure in leading a rich or even just a comfortable life is very apparent. He complains about his work and struggles to pay his bills. He is also frequently shown in a state of depression, he cannot concentrate when driving; he is still working at his old age and is struggling to bring in a steady income. His unstable mind makes him contradict himself in th... ...fridge fails. Arthur Miller seems to see her, not Ben, as the real hero of the play. This is reflected in the gentle respect he gives to her in his writing. This play is a strong message against the principle of the "American Dream". Willy Loman is constantly striving to achieve the dream, but drives himself crazy. Biff seems to be the only character in the Loman family that is able to set himself aside from this dream, wanting only to be happy - his own man. Although I believe dreams to be an important, if not essential part of life, I also believe that contentment is far more important. If you cannot be happy with what you have, you cannot possibly hope to be happy with what you wish for. Willy Loman dreams of becoming a great man, dreams of the great man he was and dreams of the great man Biff can be, he just fails to realise that they are great men.

Use of Three Literary Techniques in Things Fall Apart Essay -- Essays

In his work Things Fall Apart, Chinua Achebe tells a story describing the decay and destruction of ancient African tradition caused by the invasion of white culture. His tone in the book seems to side and sympathize with the Africans and their religion. Interestingly enough, though, he uses biblical allusion, as well as onomatopoeia and symbolism to bring the book to life and captivate the reader. The following will describe how he uses these. Even though it appears that he sides with Africans and their cultural beliefs, Achebe uses things from outside their religion, such as biblical allusions. When the missionaries appear it says, â€Å"they were all sons of God. And [they] told them about this new God† (Achebe 126). It is interesting to note that Achebe capitalizes the â€Å"g† in God, which is proper especially if one claims to be a Christian. Another allusion could be interpreted when the locusts cover the land. It is phrased, â€Å"then quite suddenly a shadow fell on the world, and the sun seemed hidden behind a thick cloud† (49). There were so many, that this â€Å"cloud† could easily repre...

Sunday, August 18, 2019

Medicare :: essays research papers

The Medicare DebateEssay submitted by Unknown The U.S. government have denied that Medicare has been going bankrupt. Although the government may say that Medicare has plenty of money it is untrue because it is a fact that Medicare will go bankrupt by the year 2001 as stated by preliminary sources. Medicare is one of the main sources of funding for those people that have no money or very small amount of money. The community service that was done for this research paper is hospital volunteering at John Muir Medical Center. The community service included various jobs that was needed to be done were, Putting items away for nurses, discharging patients, doing paper work, feeding patients, answering phones, and helping patients when they ask for assistance. The floor I worked on was Oncology (The branch of medicine that deals with tumors, including study of their development, diagnosis, treatment, and prevention). This community service has help me gain insight on the Medicare situation be cause I have asked multiple amount of people that work at John Muir Medical Center. There is a side to be considered about Medicare and Social Security in the government. The vice president of the United States, Al Gore, wrote in a letter stating that social security funds are not being depleted. Gore said that, "the allegations to the contrary have been circulated by certain organizations as a money-making scheme for some time." (Gore Letter). Vice President Gore tries to show theses allegations are untrue by explaining how social security works. In this letter, Vice President Gore cleared up the allegations by writing that, "When Social Security taxes are collected, they are credited to the Social Security trust funds with government security, perhaps the safest investment in the United States. In history Medicare has experience a few problem regarding it's funding. Problems have occurred over the history of Medicare. The major problem and most recent of Medicare is that it is going bankrupt. Medicare is another legacy of Lyndon Baines Johnson Great Society. Spending is obviously out of control. On June 5th the government announced that the Medicare Trust Fund would go broke by the year 2001(nationaldebt). In 1965 when LBJ started Health and Medicare, the Total Federal Spending for the year was $101 Billion. By the year 2000 we will spend over 4 times than amount on Health and Medicare alone, and Medicare will equal the annual spending for Defense(CNN).

Saturday, August 17, 2019

A Review of the Research Study

The study is a mixed theoretical-empirical study regarding bystander intervention. It is theoretical in the sense that it applies known concepts of the bystander effect and helping mechanisms.It is however dominantly empirical since it bases its findings and method on observations of actual circumstances. It attempts to reproduce actual situations through a controlled experimental environment wherein limited variables are introduced and measured by the researchers.The experiment presumes to manifest high external validity in the sense that the situation presented could likely occur in actual real-life scenarios. Even the theory behind the research has been observed to happen in actual crimes or situations. In fact, this same research resulted from a crime effected in New York wherein witnesses failed to give aid to the victim.Thus, if variables were adequately isolated and conclusions logically inferred, the results of such experiment would be highly valid externally. The problem her ein lies in the low levels of construct validity. Albeit the generalizability of the theories in question, it is questionable whether the appropriate instruments of measurement were in place.The results of the experiment discussed the effect of group number, sex, and educational background on bystander intervention. However only one of these factors was adequately represented, that of group number. Bystander intervention was in practice representative only of the presence of unobservable or unperceived bystanders, as differentiated in the study’s literature.The effect of bystander presence with regard to perceived and observable bystanders could not have been measured by the researchers as all the bystanders they had planted in the experiment with the participant were unobservable, as they were supposedly in different rooms.The factor sex was discussed whenever the participant’s sex was different from that of the perceived group member or members, particularly the diff erence when there was a potential male volunteer in the group. However, the research design shows a large inequality in the number of male and female participants. Further, the research shown to back up the discussion had not been previously discussed to ground the relevance of the effect of sex in helping as to that of the actual study.In other words, there was no previous discussion as to the intent of the researchers to measure such factor, giving the impression that the discussion was inserted only after the results of the experiment had come in – an unreliable and bias-prone practice in research. Further, the factor regarding the medical background of a potential volunteer and other group member was likewise not discussed until the results portion of the paper.The failure to distribute this factor to the three observed group sizes may also have presented disparity in the data gathered. There was also a lengthy discussion in the results regarding the avoidant-avoidant nat ure of the conflict that emerged in participants who did not intervene in the emergency presented. This is highly speculative in nature and is largely unsupported by self-reports presented in the research paper. In fact, there wasn’t even any previous research presented to ground the arguments made.There seems to be high internal validity as the research adequately described the means of measuring intervention and gave data and computations regarding the measurements obtained. There was also adequate presentation of the commutations of the participation of the respondents.Further, there was also a note regarding participants who had been dropped and for what reason this had been done.   Despite what would have been expected given the high external validity of the concept being studied, the results of this experiment show low external validity. The situation presented shows a bystander who has previous knowledge regarding the situation of the victim of the emergency.The byst ander thus has knowledge of the nature of the emergency and the cause of the same. Furthermore, the previous rounds of discussion that the participants had engaged in regarding their college experiences establishes a semblance of relationship between them. The mere fact that they are in the same research environment for a psychological experiment already creates a level of relation between the participant and the victim.This may not be and often is not the case with actual situations wherein the bystander effect is observed. In many of these situations the participant is not related to the victim and there is no knowledge regarding the situation unfolding – except for certain circumstances where the extremist nature of the emergency could not be mistaken for any other situation. Overall, the research proves to be high in internal validity, low in construct validity, and low in external validity.Based on existing literature regarding this topic, the research presented informat ion consistent with findings of other researchers. An increase in group size has been found to have a minimizing effect on bystander intervention.The findings, such as in the murder case presented as the ratio for the research in question, display this finding in practice. It   should be bourne in mind however that in spite of the correct conclusion of the research hypothesis, the other results should not be taken at face value, nor should the procedure employed by the researchers by reproduced without thorough analysis of the accurate representation of variables.ReferenceDarley, J. M., & Latane, B. (1968). Bystander intervention in emergencies: Diffusion of responsibility. Journal of Personality and Social Psychology, 8 (4), 377-383.

Friday, August 16, 2019

Enager Industries

Enager Industries, Inc. Accounting Consultant’s Report  · Introduction Enager Industries, Inc. was a relatively young company that consisted of three divisions with distinct services and products. At the urging of CFO Henry Hubbard, Enager’s president, Carl Randall, had decided to begin treating each division as an investment center, so as to be able to relate each division’s profit to the assets the division used to generate it profits.  · Analysis However, several issues arose regarding this performance evaluation method and other management control choices. First of all, profitable new project at Consumer Products Division, whose return was 13% calculated from Exhibit 3, could not get approved from upper management because it could not reach the pre-determined universal target return of at least 15 percent, even if all the divisions had completely different line of business. This could potentially discourage product development managers’ incentive to engage in new projects. More importantly, the company could miss out the opportunity on new products in the long-run, although it might not have a large return right away in the short-run. Secondly, the president of the company, Carl Randall, was both puzzled and disappointed at the discrepancies among the performance evaluation parameters of the company in 1993. Both ROA and gross return dropped from 1992, while return on sales and return on owners’ equity increased. There were also discrepancies across different divisions, as Professional Service easily exceeded the 12% gross return target; while other two divisions, especially the Industrial Product division had a ROA that was only 6. 9%. These discrepancies could increase the difficulties for the top management to understand the performance, thus hindered manager’s ability to make good decisions. Last but not least, general manager of Industrial Product Division was put much pressure by Randall, the president, because the division â€Å"fell behind† compared to the other two in terms of ROA. The divisional general manager argued that they could have achieved a higher ROA if they had older assets as Consumer Products Division did, but Randall could not understand the relevance of the argument. This is not only a communication problem, but also an evaluation problem caused by the inappropriate treatment of the assets value that is used in calculating ROA. By analyzing the management problems mentioned above, in can be concluded that these problems are the consequences of several management control mistakes, including unreasonable target setting, inefficient method of performance evaluation, and problematic treatment of assets value. Top management of Enager should not set an identical goal for all the divisions since all the divisions engaged in distinct service or production. The nature of those distinct businesses certainly required different amount of assets to operate, and they would face different levels of competition, and they would surely have different profit margins. Therefore, it was unreasonable only using one single target return to evaluation all the new projects from all three divisions to determine if the projects were profitable. In the case, McNeil’s proposal was rejected because it did not meet the 15% target return. However, the new project did have a favorable residual income and demonstrated the a return of 13%, which can increase the EPS for the company. If any benchmark were to be set to evaluate the profitability of new projects, it should be carefully engineered according to specific situation that can be applied to specific division, with the comparison to other competitors in the industry or to past performance. For example, Enager can establish a standard costing system based on historical and external information (including financial information, market information, etc) that can allows management to create a standard profit level. A standard costing system can further allows cost and profit variance analysis, which can be a very powerful tool for management control later on. There were also too many confounding factors in calculating ROA in Enager’s case. Firstly, using net book value of assets (as shown in Exhibit2) in calculating the ROA would surely put those divisions with newer assets in disadvantage. With less depreciation, divisions with newer assets will have lower ROA due to a larger denominator of assets value. The more reasonable way in this case is to use the fair market value, which can better represent the assets’ value in producing profit. Secondly, it is unreasonable to allocate corporate expenses and assets to certain divisions based on divisional revenue. Since each division had different services and products, revenue could not be the basis of allocating those corporate expenses and assets that did not reflect performance of each division. These confounding factors may be able to explain those discrepancies Randall was confused about. As such, the use of ROA in this case is an ineffective method of performance evaluation.  · Recommendation Based on the previous analysis, the solution to this case is to implement a new method of performance evaluation since ROA is such an ineffective method of performance evaluation. One alternative worth perusing is to use the Balanced Scorecard method to evaluate division performance. Instead of measuring the performance only using financial data, Balanced Scorecard methods requires business units to be assigned goals and then measured form the perspectives of financial, customer, internal business and innovation and learning. For example, Enager can evaluate the divisions based on the quality of the products, level of innovation, employees’ contribution to the whole company, etc. Balanced Scorecard can be a very critical supplement to financial data because it is part of strategy planning. The Industrial Products group may no longer be under evaluated because of less-than-perfect financial data. Essentially, a Balanced Scorecard method allows the manger to see the big picture on the strategic level. A Balanced Scorecard method can also promote balances among different strategies in an effort to achieve goal congruence, thus encouraging employees to act in the organization’s best interest. Profitable new projects, like the one that McNeil had proposed, would have a chance of getting approved because it would benefit the company as a whole since it could increase Enager’s EPS. Another advantage of implementing Balanced Score card is that it promotes comparability among different divisions with distinct line of business. Unlike ROA, Balanced Scorecard taken in to accounts of different perspective of the business into account, since the comprehensive value of the division is reflected in the Balanced Score card design. By implementing Balanced Score card method, the upper management of Enager can obtain a broad-base view of the company in terms of goals and strategy. Although it requires additional work for executives to choose a mix of measurement that accurately reflect the critical factors that will determine the success of the company, it is a better alternative here than ROA as a performance evaluation method.