The Stupidest Angel Chapter 11 Free Essays

Chapter 11 A SLUG TRAIL OF GOOD CHEER He might have been made of polished mahogany except that when he moved, he moved like liquid. The stage lights reflected green and red off his bald head as he swayed on the stool and teased the strings of a blond Stratocaster with the severed neck of a beer bottle. His name was Catfish Jefferson, and he was seventy, or eighty, or one hundred years old, and not unlike Roberto the fruit bat, he wore sunglasses indoors. We will write a custom essay sample on The Stupidest Angel Chapter 11 or any similar topic only for you Order Now Catfish was a bluesman, and on the night before the night before Christmas, he was singing up a forlorn twelve-bar blues fog in the Head of the Slug saloon. Caught my baby boning Santa, Underneath the mistletoe (Lawd have mercy). Caught my baby boning Santa, Underneath the mistletoe. Used to be my Christmas angel, Now she just a Christmas ho. â€Å"I hear dat!† shouted Gabe Fenton. â€Å"Sho-nufF, sho-nuff. True dat, my brutha.† Theophilus Crowe looked at his friend, just one in a whole line of awkward, heartbroken men at the bar, rocking almost in rhythm to the beat, and shook his head. â€Å"Could you possibly be any whiter?† Theo asked. â€Å"I gots the blues up in me,† Gabe said. â€Å"She sho-nuff did me wrong.† Gabe had been drinking. Theo, while not quite sober, had not. (He had shared a toothpick-thin spliff of Big Sur polio weed with Catfish Jefferson between sets, the two of them standing in the back parking lot of the Slug, trying to coax fire out of a disposable lighter in a forty-knot wind.) â€Å"Didn’t think you muthafuckas had weather here,† Catfish croaked, having sucked the joint so far down that the ember looked like the burning eye of a demon staring out of a cave of dark finger and lip. (The calluses on the tips of his fingers were impervious to the heat.) â€Å"El Ni;o,† Theo said, letting loose a blast of smoke. â€Å"Say what?† â€Å"It’s a warm ocean current in the Pacific. Comes up the coast every ten years or so. Screws up the fishing, brings torrential rains, storms. They think we might be having an El Nià ±o this year.† â€Å"When will they know?† The bluesman had put on his leather fedora and was holding it fast against the wind. â€Å"Usually after everything floods, the wine crop is ruined, and a lot of cliffside houses slide into the ocean.† â€Å"And dat because the water too warm?† â€Å"Right.† â€Å"No wonder the whole country hate your ass,† said Catfish. â€Å"Let’s go inside fo’ my narrow ass gets blowed back to Clarksville.† â€Å"It’s not that bad,† said Theo. â€Å"I think it’ll blow over.† Winter denial – Theo did it, most Californians did it – they assumed that because the weather was nice most of the time, it would be nice all of the time, and so, in the midst of a rainstorm, you’d find people outdoors without an umbrella, or when nights dipped into the thirties, you’d still see someone dip-pumping his gas in surfer shorts and a tank top. So even as the National Weather Service was telling the Central Coast to batten down the hatches, as they were about to get the storm of the decade, and even though winds were gusting to fifty knots a full day before the storm made landfall, the people of Pine Cove carried on with their holiday routine like nothing out of the ordinary could happen to them. Winter denial: therein lay the key to California Schadenfreude – the secret joy that the rest of the country feels at the misfortune of California. The country said: â€Å"Look at them, with their fitness and their tans, their beaches and their movie stars, their Silicon Valley and silicone breasts, their orange bridge and their palm trees. God, I hate those smug, sunshiny bastards!† Because if you’re up to your navel in a snowdrift in Ohio, nothing warms your heart like the sight of California on fire. If you’re shoveling silt out of your basement in the Fargo flood zone, nothing brightens your day like watching a Malibu mansion tumbling down a cliff into the sea. And if a tornado just peppered the land around your Oklahoma town with random trailer trash and redneck nuggets, then you can find a quantum of solace in the fact that the earth actually opened up in the San Fernando Valley and swallowed a whole caravan of commuting SUVs. Mavis Sand even indulged in a little California Schadenfreude, and she was a Californian born and raised. Secretly, she wished for and enjoyed the forest fires every year. Not so much because she liked watching the state burn down, but because for Mavis’s money, there was nothing better than watching a burly man in rubber handling a hefty hose, and during the fires, there were plenty of those on the news. â€Å"Fruitcake?† Mavis said, offering a suspicious slice on a dessert plate to Gabe Fenton, who was drunkenly trying to convince Theo Crowe that he had a genetic predisposition toward the blues, using some impressively large words that no one but he understood, and periodically asking if he could get an ;amen; and â€Å"five up high,† which, as it turned out, he could not. What he could get was fruitcake. â€Å"Mercy, mercy, my momma done made a fruitcake look just like that,† Gabe howled. â€Å"Lawd rest her soul.† Gabe reached for the plate, but Theo intercepted it and held it out of the biologist’s reach. â€Å"First,† Theo said, â€Å"your mother was an anthro professor and never baked a thing in her life, and second, she is not dead, and third, you are an atheist.† â€Å"Can I get an amen?!† Gabe countered. Theo raised an eyebrow of accusation toward Mavis. â€Å"I thought we talked about no fruitcake this year.† The prior Christmas, Mavis’s fruitcake had put two people into detox. She’d sworn that it would be the last year. Mavis shrugged. â€Å"This cake’s nearly a virgin. There’s only a quart of rum and barely a handful of Vicodin.† â€Å"Let’s not,† Theo said, handing the plate back. â€Å"Fine,† Mavis said. â€Å"But get your buddy off his blues jag. He’s embarrassing me. And I once blew a burro in a nightclub and wasn’t embarrassed, so that’s saying something.† â€Å"Jeez, Mavis,† Theo said, trying to shake the picture from his mind. â€Å"What? I didn’t have my glasses on. I thought he was a hirsute insurance salesman with talent.† â€Å"I’d better get him home,† Theo said, nudging Gabe, who had turned his attention to a young woman on his right who was wearing a low-cut red sweater and had been moving from stool to stool all night long, waiting for someone to talk to her. â€Å"Hi,† Gabe said to the woman’s cleavage. â€Å"I’m not involved in the human experience and I have no redeeming qualities as a man.† â€Å"Me either,† said Tucker Case, from the stool on the other side of the red-sweater woman. â€Å"Do people keep telling you that you’re a psychopath, too? I hate that.† Tucker Case, under several layers of glibness and guile, was actually quite broken up over his breakup with Lena Marquez. It wasn’t so much that she had become a part of his life in the two days he had known her, but that she had begun to represent hope. And as the Buddha said: â€Å"Hope is merely another face of desire. And desire is a motherfucker.† He’d gone out seeking human company to help dilute the disappointment. In another time, he’d have picked up the first woman he encountered, but his man-slut days had left him lonelier than ever, and he would not tread that lubricious path again. â€Å"So,† Tuck said to Gabe, â€Å"did you just get dumped?† â€Å"She led me on,† Gabe said. â€Å"She tore my guts out. Evil, thy name is woman!† â€Å"Don’t talk to him,† Theo said, taking Gabe by the shoulder and unsuccessfully trying to pull him off his bar stool. â€Å"This guy’s no good.† The young woman sitting between Tuck and Gabe looked from one to the other, then to Theo, then at her breasts, then at the men, as if to say, Are you guys blind? I’ve been sitting here all night, with these, and you’re going to ignore me. Tucker Case was ignoring her – well, except for inspecting her sweater cakes as he talked to Gabe and Theo. â€Å"Look, Constable, maybe we got off on the wrong foot –  » â€Å"Wrong foot?† Theo’s voice almost broke. As upset as he appeared, he appeared to be talking to the woman in the red sweater’s breasts, rather than to Tucker Case, who was only a foot beyond them. â€Å"You threatened me.† â€Å"He did?† said Gabe, angling for a better look down the red sweater. â€Å"That’s harsh, buddy. Theo just got thrown out of the house.† â€Å"Can you believe guys our age can still fall so hard?† Tuck said to Theo, looking up from the cleavage to convey his sincerity. He felt bad about blackmailing Theo, but, much like helping Lena hide the body, sometimes certain unpleasantries needed to be done, and being a pilot and a man of action, he did them. â€Å"What are you talking about?† Theo asked. â€Å"Well, Lena and I have parted ways, Constable. Shortly after you and I spoke this morning.† â€Å"Really?† Now Theo looked up from the woolly mounds of intrigue. â€Å"Really,† Tuck said. â€Å"And I’m sorry things happened the way they did.† â€Å"That doesn’t really change anything, does it?† â€Å"Would it make a difference if I told you that I absolutely did not harm this alleged Dale Pearson, and neither did Lena?† â€Å"I don’t think he was alleged,† said Gabe, slurring at the breasts. â€Å"I’m pretty sure he was confirmed Dale Pearson.† â€Å"Whatever,† said Tuck. â€Å"Would that change anything? Would you believe that?† Theo didn’t speak right away but appeared to be waiting for an answer from the decolletage oracle. When he looked up at Tuck again he said, â€Å"Yeah, I believe you.† Tuck nearly aspirated the ginger ale he was drinking. When he stopped sputtering he said, â€Å"Wow, you suck as a lawman, Theo. You can’t just believe a strange guy who tells you something in a bar.† Tuck wasn’t accustomed to being believed by anyone, so to have someone take him at face value†¦ â€Å"Hey, hey, hey,† said Gabe. â€Å"That’s uncalled for –  » â€Å"Well, fuck you guys!† said the woman in the red sweater. She jumped up from her stool and snatched her keys off the bar. â€Å"I am a person, too, you know? And these are not speakerphones,† she said, grabbing her breasts underneath and shaking them at the offenders, her keys jingling cheerfully as she did, completely defusing the effect of her anger. â€Å"Oh – my – God,† said Gabe. â€Å"You can’t just ignore a person like that! Besides, you’re all too old and you’re losers and I’d rather be alone on Christmas than spend five minutes with any of you horn dogs!† And with that she threw some cash on the bar, turned, and stormed out of the bar. Because they were men, Theo, Tuck, and Gabe watched her ass as she walked away. â€Å"Too old?† Tuck said. â€Å"She was what, twenty-seven, twenty-eight?† â€Å"Yeah,† Theo said. â€Å"Late twenties, maybe early thirties. I didn’t think we were ignoring her.† Mavis Sand took the money off the bar and shook her head. â€Å"You were all paying her proper attention. Woman’s got some issues when she’s jealous of her own parts.† â€Å"I was thinking about icebergs,† said Gabe. â€Å"About how only ten percent of them show above the surface, yet below lies the really dangerous part. Oh, no, I got the blues on me again.† His head hit the bar and bounced. Tuck looked to Theo. â€Å"You want some help getting him to the car?† â€Å"He’s a very smart guy,† said Theo. â€Å"He has a couple of Ph.D.s.† â€Å"Okay. Do you want some help getting the doctor to the car?† Theo was trying to get a shoulder under Gabe’s arm, but given that he was nearly a foot taller than his friend, things weren’t working very well. â€Å"Theo,† Mavis barked. â€Å"Don’t be such a friggin’ wanker. Let the man help you.† After three unsuccessful attempts at hefting the bag of sand that was Gabe Fenton, Theo nodded to Tuck. They each took an arm and walked/dragged the biologist toward the back door. â€Å"If he hurls I’m aiming him at you,† Theo said. â€Å"Lena loved these shoes,† said Tuck. â€Å"But you do what you feel like you need to.† â€Å"I have no sex appeal, a rum-pa-pa-pum,† sang Gabe Fenton, in spirit with the season. â€Å"My social skills are nil, a rum-pa-pa-pum.† â€Å"Did that actually rhyme?† asked Tuck. â€Å"He’s a bright guy,† said Theo. Mavis creaked ahead of them and held the door. â€Å"So, I’ll see you pathetic losers at the Lonesome Christmas party, right?† They stopped, looked at one another, felt camaraderie in their collective loserdom, and reluctantly nodded. â€Å"My lunch is coming up, a rum-pa-pa-pum,† sang Gabe. Meanwhile, the girls were running around the Santa Rosa Chapel, putting up decorations and preparing the table settings for a Lonesome Christmas. Lena Marquez was making her third circumnavigation of the room with a stepladder, some masking tape, and rolls of green and red crepe paper the size of truck tires. (Price Club in San Junipero only sold one size, evidently so you could decorate your entire ocean liner without making two trips.) The act of serial festooning had taken Lena’s mind off her troubles, but now the little chapel was starting to resemble nothing more than the nest of a color-blind Ewok. If someone didn’t intervene soon the Lonesome Christmas guests would be in danger of being asphyxiated in a festive dungeon of holiday bondage. Fortunately, as Lena was moving the ladder to make her fourth round, Molly Michon snaked a foot inside and pulled the chapel’s double doors open; the wind from the growing storm swept in and tore the paper from the walls. â€Å"Well, fuck!† said Lena. The crepe paper swam in a vortex around the middle of the room, then settled into a great wad under one of the buffet tables Molly had set up to one side. â€Å"I told you a staple gun would work better than masking tape,† Molly said. She was holding three stainless-steel pans of lasagna and still managed to get the oak double doors closed against the wind with her feet. She was agile that way. â€Å"This is a historical landmark, Molly. You can’t just go shooting staples into the walls.† â€Å"Right, like that matters after Armageddon. Take these downstairs to the fridge,† Molly said, handing the pans to Lena. â€Å"I’ll get you the staple gun out of my car.† â€Å"What does that mean?† Lena asked. â€Å"Do you mean our relationships?† But Molly had bounded back out through the double doors into the wind. She’d been making more and more cryptic comments like that lately. Like she was talking to someone in the room besides Lena. It was strange. Lena shrugged and headed back to the little room behind the altar and the steps that led downstairs. Lena didn’t like going into the basement of the chapel. It wasn’t really a basement; it was more of a cellar: sandstone walls that smelled of damp earth, a concrete floor that had been poured without a vapor barrier fifty years after the cellar had been dug and so seeped moisture and formed a fine slime on top in the winter. Even when the stove was cranked and an electric heater turned on, it was never warm. Besides, the old, empty pews stored down there cast shadows that made her feel as if people were watching her. â€Å"Mmmm, lasagna,† said Marty in the Morning, your drive-time dead guy in the a.m. â€Å"Dudes and dudettes, the little lady has certainly outdone herself this time. Get a whiff of that?† The graveyard was abuzz with moldy anticipation of the Lonesome Christmas party. â€Å"It’s highly inappropriate, that’s what it is,† said Esther. â€Å"I suppose it’s better than that horrible Mavis Sand woman barbecuing again. And how is it that she’s still alive, anyway? She’s older than I am.† â€Å"Than dirt, you mean?† said Jimmy Antalvo, whose faceprint was still embedded in a telephone pole on the Pacific Coast Highway, where he’d hit it at age nineteen. â€Å"Please, child, if you must be rude, at least be original,† said Malcolm Cowley. â€Å"Don’t compound the tedium with cliche.† â€Å"My wife used to put a layer of hot Italian sausage between every layer of cheese and noodles,† said Arthur Tannbeau. â€Å"Now, that was some good eatin’.† â€Å"Sort of explains the heart attack, too, doesn’t it?† said Bess Leander. Being poisoned had left a bitter taste in her mouth that seven years of death could not wash away. â€Å"I thought we agreed not to talk about COD guilt,† said Arthur. â€Å"Didn’t we agree on that?† COD was shorthand of the dead for Cause of Death. â€Å"We did agree,† said Marty in the Morning. â€Å"I do hope that they sing ‘Good King Wenceslas, † said Esther. â€Å"Shut the fuck up about ‘Good King Wenceslas, would you? No one knows the words to ‘Good King Wenceslas, no one ever has.† â€Å"My, my, the new guy is cranky,† said Warren Talbot, who had once been a painter of landscapes but after liver failure at seventy was fertilizing one. â€Å"Well, it’s gonna be a great party to listen to,† said Marty in the Morning. â€Å"Did you hear the constable’s wife talking about Armageddon? She’s definitely taking a cruise down the Big Nutty.† â€Å"I am not!† shouted Molly, who had come down to the basement to help Lena clear space in the two refrigerators for the salads and desserts that they had yet to unload. â€Å"Who are you talking to?† said Lena, a little frightened at the outburst. â€Å"I think I’ve made my point,† said Marty in the Morning. How to cite The Stupidest Angel Chapter 11, Essay examples

Business Sustainability Internal Control Systems

Question: Discuss about the Business Sustainability for Internal Control Systems. Answer: Introduction: The weakness in the internal control systems has been identified by eh auditor who was engaged to conduct the auditing by the name of Carl Kens Associates. The customer base has been witnesses to increase from year to year and hence there is need to institute strong controls for these issues in order to secure the customers. The increasing customer database is witnesses as result of gaining good reputation by the mode of conducting good business. The other irregularity in the books of accounts was traced by the auditor where he discounts accorded to customers was recorded in the invoices as amount and there was no indication of standard prices. Allan said that Sustainable Business Movement in financial perspectives of companies (Washington, 2001, p.633). This fluctuation and destabilization of prices made the financial statements reflect a negative flow of cash. Reconciliation was simply cooked since the accountant obtains the cash from the drawers and compared with the deposit, the variances witnessed justifies that there is insufficient accountability. Line managers did not authorize all the timesheets as it is recommended by the corporate and the strategic review process. There was reluctance in collecting the debts and recording the amount of money that the company was entities to be pays. The debtor reconciliation is not done as per the guidelines and acts of the organization. Rennie said that growing green, boosting the bottom line with sustainable business practices (Ricky, 2008, p.111). Job roles was not well defines and allocation of these tasks was not adequately planned by the human resource manager and the operations manager who aware assigned the responsibility of these functions of employees training induction and specialization in the production process. Failure to renumber cash receipts made it impossible for the revenue collection and recording of the cash appropriately. The third party bank statements must be reconciled with the company books for ascertaining the correctness and accuracy of these financial statements The view of the board that Houtiz is financially viable is true to the extent that the reports especially the fact that the cost of goods sold is less than the total annual revenue generated. This justifies the factor that the company is able to attain the break-even point and pass it. The profits are made as it has been depicted by the gross profit of the actual results of 1415904. In Queensland as $1,000,000 and the tax limit is set at 4.75 % of the annual income or the monthly revenue obtained from the GST collected. This amount is inclusive of the total wages and the salaries increment in the records of the financial statement of the clients who are employees of the entity. According to the information provided the transaction price is inclusive of the 10% that was incurred in the remuneration package of the directors and managers entitled with the responsibility of ensuring that the sales executives have got good incentives to promote the company brand accordingly. Australian tax office is entitled to an amount considerable via a statement known as the business activity. The payments are remitted on monthly basis to prevent over accumulation. The gross profit margin will not be maintained because of the future uncertainties that are inherent in the systems and the organization in general. The auditor is able to identify that there are weaknesses in the internal controls of the organization. The matching principle will enable the company improve on its budget by applying it in such a way that the expense are recorder during the period in which they take place, This is performed regardless of when the cash transfer occurs. Developing the budget is ascertained by use of the principle which is associates with the accrual method of accounting. The sales of the company are made through the sales representatives reps who earn a commission of approximately 11%. The commission is considered in drafting of the budget and the representation on that given day of making the report to the stakeholders. Given that the company has %59, 000 sales in the end of year the company will be able to budget for the commission payable to the representatives and consultants of $5,900. Matching principle The matching principle requires that the amount mentioned be reported on the December income statement along with the related sales of $59,000. An adjusting entry is necessary for the debits of the commission expenses and credits. Anderson argued that the critical importance of sustainability risk management journal of Risk Management (Faith, 2001, p.522). The account group is the report that is made as result of the budget report that has been already been customized to group accounts and thus shows entries of the activities posted from the ledgers. The journal entries of the expenses incurred are transferred to this account in order to balance the figures and obtain the summary report The profit and loss statement of Houtiz Ltd might be different each time depending on whether the individual assigned he responsibility of preparing it have filtered the report. Criteria of sorting are considered where the change is anticipated in the tracking of the sales account of the entire operations. Houtiz actual budget variance report for the year ended 2011 The reason as to why these variances have occurred is as result of the following issues is that the mix of resources that were needed to authorize the proposed activities was not assigned to the departments for cost allocation. The spending demands are characterized with uncertainties and this makes the budget a lengthy process and cumbersome for the company. Thomas said that Report of the World Commission on Environment and Development (Erick, 1997, p.233). Conclusion There was difficulty in getting in to the magazines in order to enjoy the benefit of some offers that would have uplifted the budget. The budget planners did not account for the overall spending trends and extracting the data that was previously used in the financial records of the company to study the trends. The trends and patterns of spending by the organization are varying from time to time and there is unpredictability given that the future ascertainment of the cost incurred is impossible to determine. The profits that are made by the company are subjected to payment of debts that are long-term and this makes it tp have a diminishing effect because the entity is not in a position to meet the targets and expectations that have been set during the drafting of the budget. Works cited Thomas. (1987). Report of the World Commission on Environment and Development. Sydney: Austria press. Anderson, D. (2006). "The critical importance of sustainability risk management journal of Risk Management. Vol. 53, no. 4. 234-345. Rennie, E. (2008). Growing Green, Boosting the bottom line with sustainable business practices." APICS Magazine. Vol. 18, no. 2. 345-456. Allan, T. (2001). Sustainable Business Movement in financial perspectives of companies. New York: American press.

Garment Industries of Bangladesh free essay sample

In the field of industrialization, role of ready-made garments (RMG) industry is found very prominent in both developed and developing countries. Economic history of Britain reveals that in the 18th Century the cotton mills of Lancashire in Britain ushered in the first industrial revolution of the world. Moreover, during the last 200 years or more many countries of the world have used RMG industry as an engine for growth and a basis for attaining economic development. Over the past few years garment industry is found to have played such an important role in the process of industrialization and economic growth. The growth of garment industry in Bangladesh is a comparatively recent one. RMG business started in the late 70s as a negligible non-traditional sector with a narrow export base and by the year 1983 it emerged as a promising export earning sector. 2. Presently the RMG sector is the life-blood of Bangladesh economy achieving higher export growth every year. We will write a custom essay sample on Garment Industries of Bangladesh or any similar topic specifically for you Do Not WasteYour Time HIRE WRITER Only 13.90 / page The sector is now the largest contributor not only to overseas trade but also to the national economy. Bangladesh textiles and RMG industry comprises 155,557 units 148,000 handlooms units, 3,284 mechanized primary textile units, 5150 export-oriented readymade garments manufacturing units and 273 garments washing-dyeing units. The sector is a major foreign exchange earner for Bangladesh contributing 77 per cent to the countrys net exports. At the end of the fiscal year 2011, total export of Bangladesh garments was worth US$ 23 billion, a 43 per cent increase over the previous year, accounting for almost 25 per cent of the GDP (gross domestic product). The overall impact of the readymade garment exports is certainly one of the most significant social and economic developments in contemporary Bangladesh. Although the industry is one of the largest in Bangladesh and is still expanding, it faces massive challenges, principally because the country does not produce enough of the raw materials necessary, unfavorable trade policies, and inadequate incentives for expansion. However, the potentials in the RMG can be realized only if the challenges in some areas like – infrastructures, compliances, workforces supply, suppliers’ performances, raw materials, political stability are tackled. After giving a bird’s eye view on the RMG sector of Bangladesh, this paper would try to analysis the impact of RMG on the economy of Bangladesh. Then the paper would contemplate critically on the problems faced by RMG sector and solutions. Aim 4. The aim of this paper is to discuss about the ready-made garments (RMG) industry in Bangladesh, problems faced by this sector and plausible options to overcome. An Overview of Ready-Made Garments in Bangladesh 5. The Rise of Ready-Made Garments in Bangladesh. The growth of garment industry in Bangladesh is a comparatively recent one. In the British period there was no garment industry in this part of the Indo-Pak-Sub Continent. In 1960 the first garment industry in Bangladesh (Then East Pakistan) was established at Dhaka. From 1976 and 1977 some entrepreneurs came forward to setup 100% export oriented garment industry. Both domestic and international environment favored the rapid growth of this industry in Bangladesh. Some important phases of the Bangladesh RMG industry: Period| Event| 1977-1980| Early period of growth| 1982-1985| Boom days| 985| Imposition of quota restrictions| 1990| Knitwear sector developed significantly| 1995-96| Child labor issue and its solution| 2003| Withdrawal of Canadian quota restriction| 2005| Phase-out of export-quota system| Currently, there are more than 4,000 RMG firms in Bangladesh. More than 95 percent of those firms are locally owned with the exception of a few foreign firms located in export processing zones. The RMG firms are located mainly in three main cities: the capital city Dhaka, the port city Chittagong and the industrial city Narayangonj. . Products of RMG, Trade and Contribution in Our Economy. a. Products. Ready-made garments manufactured in Bangladesh are divided mainly into two broad categories: Apparel and knit products. Apparel products are tee-shirt, polo shirt, short pant shirt, pajama, jeans-pant, nightdress etc and also included all kind of RMG products. Knitted products are mainly warm cloths includes socks, trouser, hosiery, bags, mittens, jacket, trouser and sleeves etc. Bangladesh totally exports 35 types of garment products to about 31 countries around the world. Apparel garment products still dominate the garment export earnings of the country. Bangladesh exports its RMG products mainly to the United States of America and the European Union. These two destinations account for more than a 90 per cent share of the country’s total earnings from garment exports. b. Trade and Contribution in Our Economy. The export-oriented readymade garments (RMG) industry has made significant contribution to the economic development of Bangladesh. Bangladesh is the worlds second biggest exporter of clothing after China. Readymade garments make up 80 percent of the countrys $24 billion in annual exports and 15 percent share of GDP in 2012 FY. Also this was about 4. 47 per cent of the global total value of garments exports (EPB, 20011-2012). Currently, the textile industry accounts for 45% of all industrial employment in the country and contributes 5% of the total national income. It is a clear indication of its contribution to the overall economy. The garments industry plays a key role in promoting the development of linkages between small-scale industries. The RMG industry employs nearly three million workers directly and more than ten million inhabitants are indirectly associated with this socio-economic development of the country. 7. Prevailing Situation in RMG Sector. Bangladesh’s textile industry is going through one of the toughest period in decades. Lately, the Bangladeshi Ready-Made Garments Industry is creating headlines in national and international media for the various reasons – massive factory fire, lack of safety measures in work environment, low wages, worker exploitation, etc. In fact, Clothes dyed in blood said by the foreign investors. Over 5000 workers have died in factory fires and other accidents since inception of this sector notably Ashulia unrest, Tazreen garments, Rana Plaza etc. Difficulties Faced by Ready-Made Garments Sector 8. Domestic Level. a. Lack of Modernize Equipment. The inability to timely modernize the equipment and machinery has led to the decline of Bangladesh textile competitiveness. Due to obsolete technology the cost of production is higher in Bangladesh as compared to other countries like India, Pakistan and china. . Safety Problems. Different safety issues especially regarding fire, the carelessness of the factory management and for their arrogance hamper the working environment very much. c. Problems Linked to the Workers. (1)Lack of Knowledge and Skill. There are some problems related to the workers of this sector lack of training organizations for industrial workers, supervisors and managers, absence of easily on-hand middle management, etc. Also most of the illiterate women workers employed in garments are unskilled and so their products often become lower in quality. 2)Wages. Wages in Bangladesh’s apparel industry have been lower than other sector. The average monthly wage of skilled RMG factory workers was 1. 4 to 2 times lower than that of similar factory workers in the textile and other sectors by 30. d. Financial Crisis. (1)Finance Bill. The provisions of Finance Bill 2012-2013 have the provisions like reintroduction of 0. 5% minimum tax on domestic sales, withholding tax on import of textile and articles etc. This would invite unavoidable liquidity problem. (2)Raw Material Prices. Prices of cotton and other raw material used in textile industry fluctuate rapidly in Bangladesh. Due to increase in the cost of production the demand for export and home as well decreased which result in terms of downsizing of a firm. e. Energy Crisis. As a consequence of electricity load shedding the textile production capacity of various sub-sectors has been reduced by up to 30 per cent. Bangladesh Textile Mills Corporation (BTMC) claimed that 60 to 70 per cent of the industry had been affected due to gas load-shedding. Thus the cost of production has risen. . Political Unrest and Social Crisis. Garments industries often pay dearly for political unrest, hartal and terrorism etc. The current political turmoil will lead garment industry to lose out to South and Southeast Asian competitors, including India. Exports and even manufacture of readymade garments have suffered due to the rail-road-port blockade that marked last two months of agitation and also labor disturbances and freque nt disruptions in the Chittagong port remain a source of concern to the apparel exporters. 9. Global Level. a. Lack of New Investment. The unpredictable internal conditions of Bangladesh cause a rapid decrease in foreign investment in textile industry. Due to obsolete textile machineries RMG will require high new investments to stand in competition. b. Lead Time. Lead time refers to the time required for supplying the ordered garment products after the export order has been received. The average lead time is 90-120 days for woven garment firms and 60-80 days for knit garment firms. In China, the average lead time is 40-60 days and 50-60 days for woven and knit products respectively. . Effect of Global Recession. Bangladesh is developing economy in the world, and one of the lowest in terms of the dollar. Bangladesh is actually a very economically diverse country with boasting industries of textiles, agriculture, etc. The recent global recession cause textile product to cut down locally and internationally as well. Plausible Solutions of Difficulties 10. Domestic Level. a. Backward Linkage Development and Capacity Bui lding. This important area needs serious attention for necessary development. Bangladesh needs to produce textile items competitively at home through the establishment of backward linkage with the RMG industry (Composite textile mills). As part of the capacity building some dire issues must be addressed like, management labor conflict, proper management policy, efficiency of the manager and worker, gender discrimination, maintainable time schedule for the product, etc. b. Improvement of Working Environment. Bangladesh needs to concentrate on improving the working environment by establishing HR or PM units throughout the RMGI. Other prerequisites include fair labour practices, suitable building codes for improving health and safety, comprehensive labour legislation and regulation, stricter enforcement of factory laws and more effective procedures for ensuring compliance with them, and effective monitoring mechanisms. c. Finance and Tariff. Bangladesh government should initiate various policy measures such as rationalization of tariffs and taxes on imports of capital machinery, raw materials, dyes and chemicals, and reduction of interest on long- and short-term loans. This will ultimately help to have significant flow of investment both in terms of finance and technology. d. Stable Social and Political Environment. Bangladesh government should initiate various measures such as increase wage, leave the RMG sector out of political crisis to stable the social and political environment in the country. Otherwise RMG will lose the foreign entrepreneurs and their investment. 11. Global Level. a. Reducing Lead Time. Shortening the lead time is the most urgent priority task for Bangladesh. The best way to do that is to develop domestic backward linkages with the aim of reducing â€Å"production and distribution† time. Also by establishing a central or common bonded warehouse in the private sector we can reduce the lead time. b. Product Upgrading and Diversification and Market Diversification. Product upgrading and diversification and market diversification are the next priority tasks for Bangladesh in order to diversify risks and to increase its market share. Bangladesh needs to diversify its markets to include Japan, Australia and other important international markets. c. Specialized Technical and Marketing Research. RMG is highly fashion oriented and constant market research is necessary to become successful in the business. BGMEA has already established an institute which offers bachelor’s degree in fashion designing and BKMEA is planning on setting up a research and training institute. Conclusions 12. The Ready-Made Garments (RMG) industry occupies a unique position in the Bangladesh economy. It is the largest exporting industry in Bangladesh, which experienced phenomenal growth during the last 25 years. By taking advantage of an insulated market under the provision of Multi Fibre Agreement (MFA) of GATT, it attained a high profile in terms of foreign exchange earnings, exports, industrialization and contribution to GDP within a short span of time. The industry plays a key role in employment generation and in the provision of income to the poor. Nearly two million workers one directly and more than ten million inhabitants are indirectly associated with the industry. The sector has also played a significant role in the socio-economic development of the country. 13. Bangladesh’s exports are heavily concentrated in the RMG sector, which has been a main driver of growth and poverty reduction The challenge is therefore to improve competitiveness, both in the RMG sector and economy wide, and diversify exports. Garment industry in Bangladesh has been facing multidimensional problems since its establishment. Acute power crisis followed by non-tariff restriction, chronic labor unrest, lack of infrastructural facilities, inadequate supply of material and accessories, inability or lack of efforts to diversify the products and markets, irregularities relating to customs, bond, and the cost of production significantly. Due to power shortage shipments are sent through air, thereby increasing its cost. 14. To remain competitive in the post-MFA phase, Bangladesh needs to remove all the structural impediments in the transportation facilities, telecommunication network, and power supply, management of seaport, utility services and in the law and order situation. The government and the RMG sector would have to jointly work together to maintain competitiveness in the global RMG market. Given the remarkable entrepreneurial initiatives and the dedication of its workforce, Bangladesh can look forward to advancing its share of the global RMG market. Recommendations 15. Basing on the paper, following recommendations are made to meet the challenges of RMG sector locally and globally: a. Market diversification through exploring and penetrating into new prospective markets. Product diversification through producing and exporting non-traditional and high value apparels. b. Backward linkage development through producing raw materials locally, while reducing dependence on import of the same. c. Institutional and procedural reform through revision of government policies and management of garments sector by a separate government agency.

Motivational Strategies of Microsoft Essay Example

Motivational Strategies of Microsoft Essay Example Motivational Strategies of Microsoft Paper Motivational Strategies of Microsoft Paper Essay Topic: Bishop the Fish Introduction Microsoft has become one of the giants in the high tech field. Microsoft has become a household word which started in January of 1975 when Bill Gates, a sophomore at Harvard, starting writing software to enhance the use of personal computers. The company has grown from its humble beginnings to the software giant the company has now become. Microsoft uses employee empowerment, the company’s ability to foster teamwork, and creative incentives and rewards to motivate the company’s employees to be productive. Employee Empowerment Microsoft is a company well known for its innovation in software and technology. However, Microsoft is also a company that has remarkable innovation in regard to employee empowerment. Microsoft realizes that without its employees they are nothing and to keep these employees within the company, thinking up new ideas and creating revenue they need to feel empowered. Not only empowered but also a sense of trust in their management. Microsoft values their employees so much that they entrust recruitment of new employees to current employees. The mantra â€Å"Spread the Love,† which speaks to employees spreading the word about Microsoft, as well as the recruiting organization giving back to our employees to enable and recognize their ambassadorship† (McLeish, J. 2008). This speaks highly of both Microsoft employees and management. This statement, made by a Microsoft executive, lets it be known that they have an abundance of confidence in their employees so much so that they lo ok to them to recruit future employees. That is empowerment at its finest. Letting ones employees know that they trust them to bring the best of the best to the company and shape the future of the company is a big responsibility and Microsoft does this willingly. The preceding example is only one way in which Microsoft empowers their employees. Microsoft knows that an empowered employee means an employee who is well taken care of and knows his or her value to the company. Microsoft takes this philosophy to the extreme with tremendous benefits and options for its employees. Microsoft has outstanding stock options for its employees. Nothing empowers employees more than owning part of what they are working for. This makes employees feel like they are not just putting forth all their energy for some top executives but themselves as well because they own part of the company. This also motivates them to work harder and be loyal to the company. Microsoft allows employees to buy from 1% to 15% of the employee’s after-tax salary to purchase Microsoft stock at a 10% discounted rate (Microsoft official webpage). Microsoft offers many other financial benefits to its employees however; the preceding example is the most relevant to employee empowerment. The company also offers an extensive medical package to its employees. Microsoft offers a web page to its employees so they may see all their current and past medical information. This web page puts the employees in real control of what is going on with their healthcare and expenses. The web page also offers a link to refill prescriptions. This is an important factor in employee empowerment because it let’s employees feel more secure about their and their families’ healthcare, which helps to empower them at work and in their daily life. In conjunction with this Microsoft also offers an employee 24-hour health help line and an employee assistance program, which offers counseling to its employees. Lastly, Microsoft offers excellent benefits for those employees with families or those who want to start a family. The company offers paid maternity leave, parental leave for fathers. Microsoft also offers dependent care flexible spending account, adoption assistance, childcare discounts, family care backup, and resource referral services. All these programs help employees believe that no matter the circumstance their company has a program or service to help them take care of their family and personal needs and this instills a real sense of empowerment. Not only do employees need to feel a real sense of empowerment from excellent benefit packages but also from trusting their management. Microsoft does this by providing every opportunity to all employees. The message that Microsoft sends to its employees is that they can trust that everything will be handled is the best way that they know how. Just reading all the options and benefits that are available to employees it becomes easy for one to see that Microsofts management cares about its employees. In a statement Microsoft states how important to them as a company that their employees are happy and well taken care of, this instills trust within the mployees to know they are cared for. â€Å"Microsoft benefits are generous and personalized, to give our employees the coverage they need to keep them healthy and happy (Microsoft official webpage). † It would be hard for an employee to not trust an employer who does care so much about their happiness not just at work but also at home. Microsoft knows that in order for employees to be successful at work they need to be more than just happy with their job, but rathe r with their lives and Microsoft helps their employees achieve that. Microsoft’s ability to foster teamwork Not only does the motivational strategy that is used by Microsoft put an emphasis on the empowerment of it’s employees, Microsoft has also found success with motivating employees by encouraging and implementing teamwork. A key ingredient to the continued success of Microsoft has been in the company’s ability to foster teamwork. Microsoft’s motivational strategy of fostering teamwork among its employees has produced a workplace that values the employee and recognizes the employee’s competency level and reliability. As stated in an article written by Steve McConnell, â€Å"Motivating yourself and other employees is part of the Microsoft corporate culture. Microsoft doesn’t have an explicit practice of asking team members to commit or â€Å"sign up† for a project, but it isn’t uncommon for an employee who expresses doubt about meeting a deadline to be asked whether he or she is signed up. Microsoft avoids the problem of phony-sounding management motivational speeches because as often as not, the question doesn’t come from a manager; it comes from the person who will have to do the work if the person in question doesn’t do it. (McConnell, 1996) Microsoft has strategically designed the workplace that makes every employee an important asset to the team process. Through the encouragement of teamwork Microsoft is able to influence the morale and motivational level of the employee by recognizing the skills, reliability, and level of competency each employee contribut es to the team concept. Unlike other companies that demand the presence of management with everything that goes on within the workplace, management at Microsoft recognizes the ability and competency of the employee and more often than not will allow the employee to make critical or key decisions. The recognition of the employee’s ability also provides the employee with an opportunity to learn and grow, two ingredients critical for morale and employee satisfaction. Employees at Microsoft also understand that the company trusts in the ability of the employee to perform. This trust between the company and the employee obligates the employee to perform at the highest level possible. The company of Microsoft also understands that as technology continues to advance the companies hugest asset, the employee, will help propel the company into the future to remain competitive and successful. As stated on the Microsoft home page, â€Å"At Microsoft, we’re motivated and inspired everyday by how our customers use of software to find creative solutions to business problems, develop break through ideas, and stay connected to what’s important to them. We are committed long term to the mission of helping our customers realize their full potential. Just as we constantly update and improve our products, we want to continually evolve our company to be in the best position to accelerate new technologies as they emerge and to better serve our customers. (Microsoft, 2008) By allowing the team to explore new ideas and improve the components on existing products the company is able to indirectly inspire the employee through creativity and vision. The company of Microsoft also will motivate the team member through accountability and reliability. Microsoft prides itself on the reliability of its product and similar to the company’s product dependability the company also stresses the importance of the reliability of its employee. This teamwork concept motivates the employee to contribute to the team process and suggest new ideas. Microsoft also understands that by encouraging teamwork within the workplace and among employees has a direct affect on morale and motivation as employee have a tendency to motivate one another to perform. Employees are motivated to perform understanding that in order for Microsoft to be profitable and successful every team member must put forth the maximum effort and contribute to the overall team process. As stated in an article by Charles Duncan, â€Å"Teamwork is often overlooked but is something which must be given a high priority and to which attention must be paid. Every member must understand the importance of working together in a unified and coherent manner if the effort is to be successful. Each member of the team must be dedicated to the whole, be willing to act in an unselfish manner, and committed to the success of the project. When challenges arise, as they most certainly always do, the team must have the resources, accountability, and commitment to deal with the issues in a constructive and positive manner. This philosophy of team work is essential and will play an integral role in the success of the project. (Duncan, 2007) Microsoft has been successful in recognizing the important role that each member plays to the team concept and shows the employee that the skills, ability, and level of performance that is brought to the workplace, on a daily basis, is critical to the efficiency and productivity of the company. Unbeknownst to the employee this concept of team benefits the company in several ways. Not only is the team concept cost ef fective for the company, Microsoft also uses this team concept as a motivational strategy to inspire and drive employees to perform at the highest level possible. Creativity with rewards and incentives Microsoft has a large amount of benefits and rewards for employees to keep them motivated and retain the brightest of the high tech industry. â€Å"The company has long touted its benefits package as the best in the high-tech industry, and most of the items on the long list ranging from the 401(k) matching program to full medical coverage to free health-club membership remain unchanged despite the latest adjustments. † (Bishop, 2004). The type of Extrinsic Motivation used at Microsoft keeps employees motivated. The benefits are different from rewards because every employee is given the benefits just for working at Microsoft. The benefits are to attach and retain a large pool of talented workers to the high tech company. Microsoft does not use just monetary rewards as a standard reward for hard work. They expand on every opportunity to go above and beyond to keep the employees motivated. â€Å"Money isnt the only way to motivate employees to work harder or smarter. Perhaps youve got a young parent working for you who could benefit from flexible hours or the opportunity to work from home one day a week. Maybe your salesperson has just put in a lot of long days to make a big deal happen and would prefer extra time off to a bonus. When you show youre willing to be flexible to meet your employees needs youll likely discover your employees will reward you† (Motivate Your Employees to Help You Succeed). Microsoft uses different extrinsic rewards based on the situation. The different needs of an employee can be used to motivate an employee on a case by case basis. The benefits Microsoft gives employees like flexible hours, paid healthcare, and free sodas have to be managed wisely. Microsoft has in the last few years slowed in revenue growth thus forcing Microsoft to cutback on the benefits employees receive. â€Å"Microsoft Corp. renowned for its industry-leading employee benefits, plans to scale back in some areas as part of a broader effort to cut costs and improve its profit margin even as revenue growth slows. Dont worry, the soft drinks in the break rooms are still free. But the company yesterday said it will reduce the discount employees receive when they buy Microsoft stock, shrink the window in whic h they can take their four weeks of paid parental leave, require a co-payment when they choose brand-name prescription drugs over approved generic equivalents and trim the vacation time received by new hires† (Bishop, 2004). The motivation of the decrease in benefits could work in two ways. The positive effect would the employees could cut cost as they can to increase operating cash flow or the employees become more productive. The negative affects can be employees leaving the company for a different job or the employees could become resentful toward the company. Conclusion In conclusion, Microsoft has different ways to motivate employees. Microsoft uses employee empowerment, the company’s ability to foster teamwork, and creative incentives and rewards to motivate the company’s employees to be productive. With the motivation factors listed, Microsoft has become one of the top high tech companies in the world today. â€Å"Bringing together the right information with the right people will dramatically improve a companys ability to develop and act on strategic business opportunities† (Gates). The right motivation given to the right people will improve a company too. Microsoft has found the motivation to keep some of the brightest employees in the high tech field though the use of extrinsic and intrinsic motivations. References Bishop, T. (2004, May 20). Microsoft Trims Benefits to Cut Costs. Retrieved April 26, 2008, from Seattlepi. com Web site: http://seattlepi. nwsource. com/business/174131_msftbenefit20. html Duncan, C. (2007, September 26). The Concept of Team in the Work Place. Retrieved April 27, 2008, from associatedcontent. com Gates, B. (n. d. ). Employee Quotations.. Retrieved April 28, 2008, from AfterQuotes Web site: afterquotes. com/great/quotes/employee. htm McConnell, S. (1996, September/October). Microsoft: A Highly Motivated Environment. Retrieved April 27, 2008, from http://stevemcconnell. com McLeish, J. (2008). Microsoft Leverages Engaged Employees to â€Å"Spread the Word†. Retrieved April 26, 2008, from, www. employeefactor. com. Microsoft (2008). Microsofts Business. Retrieved April 27, 2008, from microsoft. com Motivate Your Employees to Help You Succeed. (n. d. ). Retrieved April 26, 2008, from Microsoft Web site: microsoft. com/australia/smallbusiness/themes/build-your-business/motivate-your-employees-to-help-you-succeed. mspx

Ancient and Indigenous Mathematics Research Paper

Ancient and Indigenous Mathematics - Research Paper Example However, a massive and countervailing pressure was the culmination of European supremacy in the shape of political control in large areas of Asia and Africa. Out of this supremacy, the ideology of European pre-eminence emerged and permeated a wide range of economic and social activities and also enhanced the unique role of Europe in providing the spirit for science discovery (Peat, 2006). This paper is going to discuss how mathematics has developed through ancient times and some of the factors that have led to the development of modern mathematics and also address the role of mathematics in other disciplines. Many social needs require numbers and calculations. Therefore, mathematics automatically came into play with the evolution of social systems. A well organized operational system is required to handle numbers and calculations. Nonetheless, as fascinating as the basic theories of counting may be, the origins of mathematics include more than just counting, enumeration and arithmetic. The human needs that instigated mankind’s initial efforts at mathematics were: calculations, counting and measurement (Kline, 2012). For example, an inheritance could not be distributed certain basics of division are known or a temple cannot be built if certain facts about squares and volumes are known. Mathematics was born from practical needs such as the ones above. Others argue that the central part of indigenous mathematics is based upon two simple questions: How much and how many? It is a convincing argument that long before our early ancestors had need to count their cattle or sheep, their unsophisticatedly organized social systems had simple rituals based on priority and rank. Also, according to Breasted (1988), it is evident that some socialized animals of diverse groups such as the red deer and baboon have some elementary sense of order of precedence, referred to

Foundations of Marketing Essay Example | Topics and Well Written Essays - 1250 words

Foundations of Marketing - Essay Example Price - Product packaging plays an important role in per unit price of a chocolate brand. The availability of bite-sized, large-sized and a bag of chocolates packaging for world-known brands enables price flexibility and affordability. Using this packaging strategy, consumers can easily avail of the product depending on their consumption capacity and budget. Place - Chocolate and confectionery shops are the foremost selling venue of chocolates. World-known brands are available in retail shops, like supermarkets and convenience stores, for easy and mass consumption using the distribution channels in efficiently delivering their products to the end consumers. Customised chocolates are sold in chocolate shops. E-commerce also provides a virtual venue in chocolate shopping. While world-class chocolate manufacturers, because of its mass production and distribution method transact in business-to-business setup, majority of local chocolate shops conduct business to individual transaction on the web. Promotion - Global chocolate producers use the push strategy in promoting their products. It is by advertising via the mass media that they are able to promote their product. Local chocolate producers utilise more personalised approach, using promotional offers and the Internet. 2. Positioning Map With this position map, we can see how the each chocolate firm can effectively execute its marketing efforts. Upon knowing their current position in the business environment they are in, they can create ways to maximize their promotion to this defined segment and act efficiently to this. Let us take the above position map to expound on the benefits of positioning a company. Based on the map above both Cadbury and M&Ms should heavily rely on advertisement... Foundations of Marketing Let us take the above position map to expound on the benefits of positioning a company. Based on the map above both Cadbury and M&Ms should heavily rely on advertisement and other mass promotional schemes to market diversified products that will cater to the different segments in the global market. Their globally known brand names and extensive production capacity brought about by its global chocolate market dominance, they have the edge in doing business on a large scale. In spite of several advantages of marketing segmentation, there are still visible disadvantages of marketing segmentation. One of these is the possibility of inflexibility with regards to the variations in the market. Even a minimal shift in the number of population or preferences of customers can create marketing problems, which if not addressed immediately can immensely affect the company’s marketing campaign. Another problem of concentrating marketing activities in a single market segment is its difficulty in market expansion. There is a tendency for the firm to be stuck in a single consumer base, which can entail vulnerability to profit loss, especially in the currently dynamic business environment. In short, mass marketing minimises a company’s susceptibility to inflexibility to the ever-changing market. However, the present marketing campaigns of multinationals which are likely to perform this method because of its capitalization on the benefits of economies of sc ale, involve the localisation and segmentation of their marketing campaign in a particular country.

Linguistic Analysis Essay Example | Topics and Well Written Essays - 1750 words

Linguistic Analysis - Essay Example An analysis of the underlying lexicogrammatical signatures within linguistic corpora(Gilquin et al, 2007: 322) is facilitated through error tagging systems. One example of an error tagging system that is devised by Nicholls is a three-tier system specifying the error domain (the form, grammar, lexis, etc), the category of the error (for instance, whether tense, gender or number) and the word category (adjective, noun, verb, etc), which offers tremendous potential in teaching of English as a foreign language. One of the findings that has emerged from learner corpora is that some linguistic features are common to learners from all foreign language groups, which may be developmental, while some appear characteristic of particular linguistic groups. Riney and Takagi (1999), have highlighted the results of various studies that have examined the correlation between global foreign accent and voice onset time in Japanese EFL speakers. One of the findings was that VOT did not change over time in Japanese speakers of English, suggesting that there may be a phonological similarity between Japanese and English diaphones. While voice onset time might be similar, however, the specific pronunciation of some of the words reveals the distinct differences arising as a result of differences in dialect. Carter and McCarthy(2006) offer the view that spoken grammars have uniquely special qualities that distinguish them from written grammar and these are sometimes elements perceived to be errors in written speech.