The Issues Faced By Immigration - 1567 Words

Source 1 mentions Canada as the world’s 11th largest economy but with a large percentage of its population being comprised of immigrants. However, due to a declining workforce and a lack of skilled workers, more immigrants are urgently needed. David Olive, author of this source in The Toronto Star, believes that Canada needs to be more welcoming to immigrants for the sake of the economy. Compared to Canadian natives, immigrants face a plethora of problems in regards to finding jobs. â€Å"In Canada there is a stubborn gap between skilled first-generation immigrants and the general population when it comes to being able to secure employment, decent housing and adequate pay†. Potential immigrants often opt out of immigration because to them it isn’t worth it if they have to take lower paying jobs that aren’t in their original field of work. Immigrants often convey these struggles and challenges to their home country consequently discouraging other potential immigrants. â€Å"Solving the issues immigrants currently confront is thus integral to the long-term prosperity of Canada’s economy†. The source recommends fast-tracking credentials while the immigrant is in their home country as well as allowing temporary foreign workers and international students (who have graduated from Canada) to have a quicker way to permanent residence. Through this source, David Olive is ultimately trying to say that â€Å"for Canada’s economy to stay competitive, we must help immigrants arrive here, and make theirShow MoreRelated Immigration to the United States Essay753 Words   |  4 PagesImmigration to the United States Works Cited Not Included Immigration to the United States has been happening since the Mayflower landed at Plymouth Rock in 1492. America is one of the most diverse nations in the world, attracting people from every corner of the globe in hopes of a better way of life. America in the past has relied on migrant workers to balance the economies growth when internal resources have been exhausted; moreover, the agriculture business has depended on the seasonal employmentRead MoreImmigration Research : The United States782 Words   |  4 PagesImmigration Research Essay Will Leach Mrs. Bademan 1/2A In recent years, millions of female Middle-Eastern immigrants have fled the oppressive regimes from which they came from to seek safety in the U.S. During this seemingly abrupt process however, many have found themselves sandwiched between the barriers of internal country complications and external country complications. These barriers are evident in The Other Side of the Sky, when the Farah is attempting to leave her home country, but she cannotRead MoreImmigration Research : The United States Essay739 Words   |  3 PagesImmigration Research Essay Will Leach Mrs. Bademan 1/2A In recent years, millions of female middle eastern immigrants have fled the oppressive regimes from which they came from to seek safety in the U.S. During this seemingly abrupt process. However, many have found themselves sandwiched between the barriers of internal country complications and external country complications. These barriers are evident in the other side of the sky, when the farah is attempting to leave her home country but she canRead MoreAustin, Texas : The Capital Of Texas1398 Words   |  6 Pages64.4% (â€Å"United States†). The city has faced dramatic growth at a rapid pace compared to many other urban cities. The estimated population of Austin in 2014 is 912,791 people out of the total 26,956,958 people in the state (â€Å"QuickFacts†). The urbanization of Austin brings with it many public issues and unintentional problems from healthy and safety of it citizens to allocating resources and information for immigrants. One of the larger problems Austin has faced recently and continues to face is illegalRead MoreThe United States : The Dream Act Was Introduced By Senators Dick Durbin And Orrin Hatch900 Words   |  4 PagesImmigration has been a part of the United States history since its birth. America is a country that was found and built by immigrants. In the beginning everybody was an immigrant. There were people from all over the globe coming to America with the hope for a better life—which still holds true today. There are countless reasons that people are wanting to come to America today. Some immigrants are fleeing radical governments, while others are escaping countries that are torn with civil war. Read MoreSafety Or Opportunity? By Donald Trump1715 Words   |  7 Pagesreign of the new president, Donald Trump, takes office millions of Hispanic immigrants are faced with the agonizing question of do they leave America to go back to Mexico and safety or do they fight for the right to live in America, the home of opportunity? In fact there are more than 11.7 million Mexican immigrants in the United States (â€Å"Mexican Immigrants in the United States†, 2016) who are potentially faced with this question. With this prominent concern, a plethora of news articles such as: â€Å"StayRead MoreThe Mexican Revolutionary War On America845 Words   |  4 PagesThe Mexican revolutionary war brought a flow of Mexicans into America due to America’s thriving economy and Mexico’s crippling. Crops in Mexico weren’t producing enough and employment was dwindling. Faced with the struggle of survival many Mexicans looked for hope in the north. In America, life seemed to be going well. Although World War I was going on at the time and most people were overseas, this allowed for Mexicans to find many job opportunities. Especially in the making of the railways. ManyRead MoreMoving Forward: Immigration Reform Essay895 Words   |  4 PagesUnited States was first being formed immig ration was accepted and even encouraged. In the late 1880’s through the early 1900’s over 27 million people entered the United States with only two percent being turned down. However even with these staggering numbers immigrants were still faced with hostility and poor treatment. Why has immigration always been such a controversial topic? Although immigration still occurs today, it is not accepted across the board. Issues with equality, safety and economicsRead MoreThe New York Times And The Next Immigration Challenge1358 Words   |  6 PagesReducing the issue of xenophobia, the fear of foreigners or strangers, is not a simple task. Two ways today’s society is attempting to reduce xenophobia is through satirical representations, such as the animated show Futurama, and through non-satirical ways like serious articles in magazines like The New York Times. Both representations attempt to bring awareness to serious issues faced by Americans today, but both use com pletely different methods to get their point across. Dowell Myers’ articleRead MoreReforms Needed in the United States1240 Words   |  5 PagesUnited States faced a broad range of internal problems in 1980’s that led into the 1920’s. The countryside and the urban cities all faced problems unique to them. Both people in the countryside and the cities were concerned with the rich obtaining to much wealth while the working class could not make enough money to live on. The upper class in the cities had low morals because of the amount of money they had. Immigrants were also a problem because they took jobs away from the working class so they

Rich and Poor Theme in Charles Dickens Great...

Rich and Poor Theme in Charles Dickens Great Expectations Throughout the novel, there are many themes, one of them being rich and poor. This theme is introduced by the background description in the opening pages. In this novel the attitudes of the rich relatives, (uncle Pumblechook), are a great contrast to those of lower financial class, - Joe and Mrs. Joe. Special food is reserved for when richer relatives come around; this is a motion of respect. For the duration of the novel, Pip pursues wealth and when he finally attains it he finds it’s useless as he sees its source as ‘tainted’, his wealth is acquired through Magwich. Greed is a significant factor. During the novel, there are a lot of links comparing rich and†¦show more content†¦Irony is shown when Pip appears to come into money, - his great expectations have finally arrived. Once Pip has become ‘rich’, the certain people’s attitudes towards him transform. He is instantly shown immense respect from Pumblechook and the tailor. This demonstrates that because you have a wealthy status you immediately earn reverence and are assumed to more worthy. Over a period of time, Pip’s own attitude also begins to change. -Joe is treated with condescension and disdain, however Joe has no expectations of gaining from Pip’s good fortune, now or at any other time; he is too and honest and straight. He expects nothing but what comes from his own efforts. - Towards debt, Pip becomes unable to manage and maintain control of his ‘expectations’. - Pip begins to treat Biddy as an inferior as he feels he is in a higher social standing. By doing this, Biddy’s feelings are hurt and she feels second-rate, as she is the only sensible and balanced influence in Pip’s life and she is rejected for Estella. - Miss Havisham receives gratitude and is mistakenly thanked for his expectations. - Estella is also being shown appreciation. However this is another false judgment on Pip’s part, Estella is selfish; she takes all and gives nothing, unlike Biddy who is generous and noble in her nature. Pip’s attitude changes immeasurably and he becomes anShow MoreRelated Attitudes toward Victorian Society in Great Expectations by Charles Dickens1156 Words   |  5 PagesGreat Expectations Explore some of the ways in which Dickens’ attitudes to Victorian society are presented in the opening chapter of Great Expectations. For this essay I will be focusing on the opening chapters of Great Expectations, a novel written by Charles Dickens. I am going to consider the Victorian society at the time and dickens’ use of language to express themes, settings and characters. Charles Dickens wrote this story in the Victorian times. Hence we seem to think what ‘does heRead MoreGuilt and Corruption in Great Expectations1598 Words   |  7 PagesGuilt and Corruption in Great Expectations The Victorian era is often cited as England’s golden age; however, beneath the trappings of silk and gold lay a society of greed and corruption. The rich lived a lifestyle of luxury and indulgence by exploiting the labor of the poor. Charles Dickens saw the injustice of the class system in Victorian society and worked to highlight the immorality of the upper class through his literature. Because Dickens himself had experienced both poverty and wealth,Read MoreCharles Dickens Great Expectations1223 Words   |  5 PagesBeloved author Charles Dickens was born on February 7, 1812 in Portsmouth, England. Growing up in a life of poverty, his childhood hardships provided the inspiration to write a myriad of classic novels including his 1861 seminole masterpiece, Great Expectations (â€Å"BBC History - Charles Dickens†). Great Expectations follows the life of an orphan named Pip, who’s perspective of the world is altered when he is attacked by an escaped convict in h is parents’ graveyard in the town of Kent. Throughout hisRead More The Theme of Expectations in Charles Dickens Great Expectations 1497 Words   |  6 PagesThe Theme of Expectations in Charles Dickens Great Expectations      Ã‚   In Great Expectations, the main theme is the theme of expectations. Dickens illustrates this theme through the character of Pip, by exploring the idea of ambition and self-improvement. The idea of expectations is the psychological mechanism that encourages Pips development, as he is full of ambition and has Great Expectations about his future. Pips expectations in the novel take three forms: social, moral andRead MoreGreat Expectations By Charles Dickens1347 Words   |  6 Pagesestablishes a societal dichotomy, one that divides the population into that of the rich and the poor. Whether it is due to increases in inequality or the poor status of the economy, social mobility does not seem to be occurring at high rates, with the poor getting poorer and rich getting richer. Despite this, social mobility is alive and well, and has been for centuries. In his novel, Great Expectations, Charles Dickens voices the concerns of many that lived in Victorian England during the 19th centuryRead MoreGreat Expectations - Literary Analysis1674 Words   |  7 PagesAn Evaluation of Pip, and His Great Expectations In the year 1860, author Charles Dicken’s began his thirteenth novel, Great Expectations. The work is a coming-of-age novel, which tells the life story of an orphan boy named Pip, who much like Dickens’ in his earlier years is unhappy with his current life. A number of Charles Dickens’ personal life events are mirrored in the novel, leaving Great Expectations to be one of his most autobiographical works. Young Pip, the protagonistRead MoreSocial Class and Power in the Novel ‚Äà ºGreat Expectations‚Äà ¹1105 Words   |  5 Pagesdepicted in Charles Dickens s novel â€Å"Great Expectations†. Many characters were treated differently because of their social class in the story. Seeing the contrast between how the poor and the rich were treated will give a clearer understanding of how much social class mattered. During the nineteenth century, British society was dominated and ruled by a tightly woven system of class distinctions. Social re lations and acceptance were based upon position. Charles Dickens utilizes â€Å"Great Expectations† as aRead MoreCharles Dickens Great Expectations1669 Words   |  7 PagesCharles Dickens He was one of England s greatest authors of the 1800 s, better known as the Victorian era. The various themes and ideas of that time are perfectly showcased in his many novels and short stories, such as Nicholas Nickelby, Great Expectations, Oliver Twist, A Tale of Two Cities, and A Christmas Carol. Much of the inspiration for these works came from the trials and conflicts that he dealt with in his own life. His volumes of fictional writing show the greatRead MoreThe theme of isolation in Great Expectations through Miss Havisham.3108 Words   |  13 PagesQuestion: How does Dickens in his portrayal of Miss Havisham explore the theme of isolation? The oldest of eight children, Charles Dickens was born in Portsmouth in 1812. Dickens experienced a very traumatic childhood which included the ordeal of seeing two of his brother pass away. John Dickens, his father, worked as a clerk in the Navy Pay Office, due to his occupation, the Dickens family had to move a lot. Financial problems led to the imprisonment of John Dickens, who couldnt afford to lookRead More Social and Political Aspects in Kipling and Dickens Writing Styles1154 Words   |  5 PagesSocial and Political Aspects in Kipling and Dickens Writing Styles The Victorian period started from 1830 to 1901, and it was known for various aspects. These aspects are distributed between authors and writers of this era. The Victorian period is so called due to Queen Victoria who ruled Britain successfully, and the city of London expanded from about two million people to six and a half at the time of her death. Charles Dickens and Rudyard Kipling are representatives of Victorian literature;

Rkot1 Oraganizational Systems and Quality Leadership Free Essays

RKOT 1 Organizational Systems and Quality Leadership Western Governor’s University Leadership Strategies Leadership is, first and foremost, a stance—an attitude. A leader faces the problem and says what we can do to address it. Leaders take responsibility for problems. We will write a custom essay sample on Rkot1 Oraganizational Systems and Quality Leadership or any similar topic only for you Order Now (L 101: So You Want to Be a Leader in Health Care ) Two strategies a nurse might use as an informal leader on an interdisciplinary team are form a clearer picture of the real situation and start looking for ideas of how to solve the problem. L 101: So You Want to Be a Leader in Health Care ) As a nurse on an interdisciplinary team you could start by gathering information regarding the situation to form a clearer picture. Often time’s members of the team only look at what is affecting their individual work flow. As a leader a nurse should put the patient at the center of the picture and investigate how the roles of the individual team members affect the patient as a whole. People often look only at how a situation will affect them and their workflow and do not look at the situation as a whole. Instead of just complaining about a situation the can take a leadership role by gathering information from all members of the team and piecing this information together as to form a clearer picture of the situation. To become an effective leader the nurse must not only gather the information to form a clearer picture but also work with the team to look for and offer ideas to solve the problem. As a leader, a nurse would not just join in on the complaining. Once the information is gathered and the problem is clearly identified; to be a true leader, the nurse would look for creative solutions possibly initiating changes in workflow to alleviate the problem. A leader goes the extra step to implement change. Active Involvement Two ways a nurse can take an active, contributing role within the interdisciplinary team are identifying quality issues or concerns and ensuring there is open active communication between members of the team as well as the patient. As a nurse you should be a strong patient advocate. During interdisciplinary rounds you should bring up concerns that may affect patient care. If there is uncertainty regarding the scheduled treatments or procedures and timing of those interventions the nurse should advocate for the patient in order for the patient to receive the best possible care. Nurses must ensure patient safety by asking questions if they are no sure as to whether the right procedure or treatment is being ordered or carried out. It is the nurse’s job, while overseeing the care of the patient, to report any unsafe or potentially unsafe acts in order to advocate for the patient and develop best practices. As an advocate for the patient you should also speak up if the patient has unmet needs such as inadequate pain control or if timing of procedures prevents patients from obtaining uninterrupted sleep. The nurse can also take an active role in the interdisciplinary team by ensuring there is open two way communication between members of the treatment team and also the patient. Patients are generally more compliant with treatment plans when they have active participation in the development of the treatment plan. An example of open communication and team work make be the nurse coordinating with therapy in order to ensure the patient is medicated prior to undergoing therapy in order to increase participation by the patient and therefore allowing the patient to become more engaged in their treatment secession. Teams work more efficiently when they have open communication. The nurse can lead the team by ensuring that all members communicate and are on the same patient in regards to patient’s care plan and goals. By ensuring the lines of communication or kept open and aligning workflow the ultimate winner is the patient due to better coordination of care. Culture of Safety Psychological safety, active leadership, transparency and fairness are four characteristics used to create a culture of safety. (PS106 Introduction to the Culture of Safety) There are many ways that you can promote a culture on safety in your workplace. When someone initially starts a position they are often assigned a buddy or preceptor. In order to create a culture of psychological safety people need to know they can speak up without being judged. One organization has taken steps to stand up to doctor’s if they are being derogatory to nurses or other staff. The nurses can actually call a code in which people stop their work follow and physically stand behind the nurse if she feels she is being spoken to in an inappropriate or unprofessional manner. Spirit on the spot is another example of creating an environment of psychological safety. By enabling anyone to report when someone is caught doing something right such as stopping to give directions to a visitor when someone appears lost it creates a positive environment to work. Active Leadership can be observed in organizations that have open forums in which leaders meet with front line staff and encourage questions regarding workflow or any ideas or suggestions for improvement. Monthly leadership rounding is where leaders walk around on units and stop to speak with the staff asking how their day is going and if there is anything that their leader can do to make a difference in their work environment. This is an excellent example of active leadership. These leaders come to the staff one on one and encourage open discussion. Transparency occurs when there is a system in which when errors are reported or near misses are reported action is taken to investigate the error or near miss and change is initiated that will decrease the likelihood of the error reoccurring. An example of transparency occurred within an organization by the change in national patient safety standards requiring two patient identifiers when working with a patient. To create an environment of fairness an organization needs to act when errors are caused by system errors. Nurses often find system errors when procedures are changed or modified. People too often just thing of how the change will affect their own discipline and not how it will affect patient care or the system as a whole. The staff needs to know that if a change is implemented that creates errors instead of decreasing errors they will be able to speak up and a new course of action will be taken. An example of culture of safety occurred when my hospital first implement EMR’s. The order sets were written where inpatient and observation could both be ordered on a patient at the time of admission. The utilization nurse felt comfortable addressing the issue with her leader and was encouraged to speak with not only her leader but also administration regarding the possible conflict in orders. The nurse was rewarded for speaking up and the organization quickly worked to determine the best way to change the order sets in order to avoid the conflicting orders. The organization then took steps to be transparent by admitting there was an error in the original order sets and doing educational seminars for the admit staff, physicians, nurses and coders regarding the conflict in orders. If there had not been a culture of safety and the nurse had not spoken up the error in orders may have continued for months resulting in incorrect or non payment for the facility and errors in co-pays for the patients. REFERENCES L 101: So You Want to Be a Leader in Health Care . (n. d. ). Retrieved March 8, 2013, from Institute for Healthcare Improvement: http://app. hi. org/lms/lessonpageworkflow. aspx? CatalogGuid=6cb1c614-884b-43ef-9abd-d90849f183d4CourseGuid=c1164ba8-5af1-438b-8a1f-d409911a4948LessonGuid=b9a441cc-d2af-4211-8ba8-5359c06a8cb6 PS106 Introduction to the Culture of Safety. (n. d. ). Retrieved March 8, 2013, from Institute for Healthcare Improvement: http://app. ihi. org/lms/lessonpageworkflow. aspx? CatalogGuid=6cb1c614-884b-43ef-9abd-d90849f183 d4CourseGuid=789d9cbb-7dd3-4fe9-8df2-e0c63725b350LessonGuid=4b250d37-cf44-4561-b830-53ed5865c6b8 How to cite Rkot1 Oraganizational Systems and Quality Leadership, Papers

Adoption Nature or Nurture Essay Example For Students

Adoption: Nature or Nurture? Essay Are parents those who give birth to a child or those who care for a child? Does nature or nurture make a woman a mother? As more and more heartbreaking tugs-of-war between biological and adoptive parents surface, anyone searching for a baby has good reason for concernCasey 119. Baby Jessica was raised from infancy by adoptive parents, Jan and Roberta DeBoer. For two and a half years Jessica was at the heart of one of the most bitter custody battles in America, caught between the parents in Michigan who reared her and the parents in Iowa who gave birth to her and wanted her back Ingrassia and Springen 60. Cara and Dan Schmidt took screaming baby Jessica from her home in 1993 when they won their court battle to get her back Casey 119. Baby Jessica is just one of the many victims of child custody battles in America. Jane and John Doe adopted a baby boy, Richard in March of 1991. Richards biological mother, Daniela Kirchner, gave up her son while her boyfriend, Otakar, was out of the country visiting his family. He had left Daniela just two weeks before Richards birth. Daniela had heard rumors that Otakar had been cheating on her with another woman, in Czechoslovakia, so she decided to lie to him about their baby, Richard. She told Otakar that Richard had died just four days after his birth. In May of 1991 Otakar returned to Chicago and the couple reconciled. Daniela told him about the adoption of their son and how she lied to him about his death. Eighty days after Richards birth, Otakar challenged the adoption. He claimed that he had no knowledge of his son until his return to the US and now he wanted his son back desperately Ingrassia and McCormick 44. The Does met in seventh grade in a suburban Chicago school but didnt start dating until they were in their early twenties. Married in 1979, Jane, a paralegal, and John and a son. They say that they had not sought to adopt another child but were bowled over by that first call about Richard. Never did they expect that legal briefs and litigation would dominate their lives for the next three years Alexander 40. After three and a half years of court battle, baby Richard was torn away from his adoptiveparents where he had lived since he was four days old and returned to his biological father, who had never seen him before Terry A1. Wendy and Tom Yack adopted a week old baby girl, Rachael Marie, in 1980. After five years of trying to conceive and five years of failure, Wendy and Tom broached the subject of adoption and began to like the idea. When Rachael was only two months old Wendy and Tom learned of Mary Beth Hazler and Robert Grimes, Rachaels biological parents. Mary Beth was seventeen years old and had broken up with her boyfriend, Grimes, when she was three months pregnant. Grimes had more than  twenty arrests as a juvenile and had once faced charges of assaulting a police officer. After the Yacks had cared for Rachael for over two months they were informed that Mary Beth and Grimes had reconciled and decided they wanted their child back. Less than four months later, Wendy and Tom were served with papers ordering them to return Rachael to her biological parents. They were filed just twenty days before the end of a six month waiting period required by Pennsylvania law before an adoption becomes final Yack 98. In June of 1981, Rachael was placed in foster care before the court reached its decision. At that time the judge had concluded that the Yacks had no rights to Rachael, but he was still deliberating whether Mary Beth and Grimes were fit parents. Four weeks later, the judge ordered Rachel to return to the Yacks pending a final decision. .ud6eb0fec4d7ff79e249e4cc75c37f14f , .ud6eb0fec4d7ff79e249e4cc75c37f14f .postImageUrl , .ud6eb0fec4d7ff79e249e4cc75c37f14f .centered-text-area { min-height: 80px; position: relative; } .ud6eb0fec4d7ff79e249e4cc75c37f14f , .ud6eb0fec4d7ff79e249e4cc75c37f14f:hover , .ud6eb0fec4d7ff79e249e4cc75c37f14f:visited , .ud6eb0fec4d7ff79e249e4cc75c37f14f:active { border:0!important; } .ud6eb0fec4d7ff79e249e4cc75c37f14f .clearfix:after { content: ""; display: table; clear: both; } .ud6eb0fec4d7ff79e249e4cc75c37f14f { display: block; transition: background-color 250ms; webkit-transition: background-color 250ms; width: 100%; opacity: 1; transition: opacity 250ms; webkit-transition: opacity 250ms; background-color: #95A5A6; } .ud6eb0fec4d7ff79e249e4cc75c37f14f:active , .ud6eb0fec4d7ff79e249e4cc75c37f14f:hover { opacity: 1; transition: opacity 250ms; webkit-transition: opacity 250ms; background-color: #2C3E50; } .ud6eb0fec4d7ff79e249e4cc75c37f14f .centered-text-area { width: 100%; position: relative ; } .ud6eb0fec4d7ff79e249e4cc75c37f14f .ctaText { border-bottom: 0 solid #fff; color: #2980B9; font-size: 16px; font-weight: bold; margin: 0; padding: 0; text-decoration: underline; } .ud6eb0fec4d7ff79e249e4cc75c37f14f .postTitle { color: #FFFFFF; font-size: 16px; font-weight: 600; margin: 0; padding: 0; width: 100%; } .ud6eb0fec4d7ff79e249e4cc75c37f14f .ctaButton { background-color: #7F8C8D!important; color: #2980B9; border: none; border-radius: 3px; box-shadow: none; font-size: 14px; font-weight: bold; line-height: 26px; moz-border-radius: 3px; text-align: center; text-decoration: none; text-shadow: none; width: 80px; min-height: 80px; background: url(https://artscolumbia.org/wp-content/plugins/intelly-related-posts/assets/images/simple-arrow.png)no-repeat; position: absolute; right: 0; top: 0; } .ud6eb0fec4d7ff79e249e4cc75c37f14f:hover .ctaButton { background-color: #34495E!important; } .ud6eb0fec4d7ff79e249e4cc75c37f14f .centered-text { display: table; height: 80px; padding-left : 18px; top: 0; } .ud6eb0fec4d7ff79e249e4cc75c37f14f .ud6eb0fec4d7ff79e249e4cc75c37f14f-content { display: table-cell; margin: 0; padding: 0; padding-right: 108px; position: relative; vertical-align: middle; width: 100%; } .ud6eb0fec4d7ff79e249e4cc75c37f14f:after { content: ""; display: block; clear: both; } READ: 'Blood brothers' - Study the contrasts that Willy Russell EssayThe Yacks were overjoyed but the child who came back to their home wasnt the same little girl. She stared at the walls. It was as if she knew. On July 10, 1981, sixteen month old Rachael was taken from her home by Mary Beth and Grimes forever. Wendy stated, I feel to this day that we were used. We were caretakers, a baby parking lot, while the birth mother got her life in order. Tom and I were falling in love with a baby we thought was our daughter, and Mary Beth was finishing high school and deciding whether she wanted to take care of her baby and get back together with her boyfriend 99. Children learn to bond, trust and love during their first years and removing a child from its home where her or she makes their first attachments can make it hard for her to connect with others later in life. The blindness of the legal system to the childs psychological and emotional needs is devastating to the child Diamant 96. Whether we are learning, the sagas of children like Jessica and Richard rivet us, to a degree that far out-strips their actual numbers Ingrassia and McCormick 45. The best interest of the child is often in the eyes of the beholder. It can be very elusive Hegger 1B. The pool of prospective adoptive parents has never been larger due to the baby boom generation. Our insecurity over adoption is at an all-time high in part because interest in adopting is also at a peak. Kristi Carman, who works in the national headquarters of Concerned United Birthparents CUB in Des Moines, believes that adoption should be avoided whenever possible because it causes a lifelong trauma for all involved Diamant 96. In early August 1994 the National Conference of Commissioners on Uniform State Laws drafted The Uniform Adoption Act. It states laws on services to birth parents, timeperiods for revocation of consent, pre-placement evaluators of prospective adoptive families, disclosure of medical and social background information, contact between the children and birth parent, order of placement, transracial adoption,  multiple new requirements for state public social services agencies, records, confidentiality and access and birth fathers. Many people and organizations oppose the proposed Uniform Adoption Act. A few are the Child Welfare League of America, The American Adoption Congress, Children Awaiting Parents and The Adoption Exchange Association. Many of these organizations feel that the Act fails to adequately protect the rights of the children, and focuses instead on expediting the permanent separation of infants from their birth parents in the absence of adequate counseling, exploration of alternatives and procedural safeguards. It was the absence of these crucial ingredients of conscientious adoption practice that the seeds were sown for the anguish of Baby Richard and Baby Jessica: neither birthmother had adequate , unbiased counseling, something that may have led them to make more considered, timely choices, including to honestly disclosure the fathers names; nor were they supported in exploring alternatives to adoption Axness 1. An adoptive mother and assistant attorney general in Montana, Kim Kradokfer, states, I think what the Act ultimately does is to put adoptions more at risk. I think it makes adoptions in many cases more coercive, because the birth parents may not have had the counseling, and may not be making a free decision. I think that this Act will cause more of the Baby Richards and Baby Jessicas 2. An adoption law should be drawn from the wisdom of several professionals and consumers who are involved and impacted by adoption and should be judged upon the following factors: It should ensure that before placement, the child is legally free; it should require a thorough assessment of the family who would raise the child before the placement is made; It should require post-placement services; The best interests of the child should take precedence over any other concerns. The Uniform Adoption Act does not provide important protections for adoptive parents, birth parents or children who are subject to adoption McCarty 1. .u538a0741357f48f6209416a33b7ca41c , .u538a0741357f48f6209416a33b7ca41c .postImageUrl , .u538a0741357f48f6209416a33b7ca41c .centered-text-area { min-height: 80px; position: relative; } .u538a0741357f48f6209416a33b7ca41c , .u538a0741357f48f6209416a33b7ca41c:hover , .u538a0741357f48f6209416a33b7ca41c:visited , .u538a0741357f48f6209416a33b7ca41c:active { border:0!important; } .u538a0741357f48f6209416a33b7ca41c .clearfix:after { content: ""; display: table; clear: both; } .u538a0741357f48f6209416a33b7ca41c { display: block; transition: background-color 250ms; webkit-transition: background-color 250ms; width: 100%; opacity: 1; transition: opacity 250ms; webkit-transition: opacity 250ms; background-color: #95A5A6; } .u538a0741357f48f6209416a33b7ca41c:active , .u538a0741357f48f6209416a33b7ca41c:hover { opacity: 1; transition: opacity 250ms; webkit-transition: opacity 250ms; background-color: #2C3E50; } .u538a0741357f48f6209416a33b7ca41c .centered-text-area { width: 100%; position: relative ; } .u538a0741357f48f6209416a33b7ca41c .ctaText { border-bottom: 0 solid #fff; color: #2980B9; font-size: 16px; font-weight: bold; margin: 0; padding: 0; text-decoration: underline; } .u538a0741357f48f6209416a33b7ca41c .postTitle { color: #FFFFFF; font-size: 16px; font-weight: 600; margin: 0; padding: 0; width: 100%; } .u538a0741357f48f6209416a33b7ca41c .ctaButton { background-color: #7F8C8D!important; color: #2980B9; border: none; border-radius: 3px; box-shadow: none; font-size: 14px; font-weight: bold; line-height: 26px; moz-border-radius: 3px; text-align: center; text-decoration: none; text-shadow: none; width: 80px; min-height: 80px; background: url(https://artscolumbia.org/wp-content/plugins/intelly-related-posts/assets/images/simple-arrow.png)no-repeat; position: absolute; right: 0; top: 0; } .u538a0741357f48f6209416a33b7ca41c:hover .ctaButton { background-color: #34495E!important; } .u538a0741357f48f6209416a33b7ca41c .centered-text { display: table; height: 80px; padding-left : 18px; top: 0; } .u538a0741357f48f6209416a33b7ca41c .u538a0741357f48f6209416a33b7ca41c-content { display: table-cell; margin: 0; padding: 0; padding-right: 108px; position: relative; vertical-align: middle; width: 100%; } .u538a0741357f48f6209416a33b7ca41c:after { content: ""; display: block; clear: both; } READ: Presentation of the Mother Figure in House of Bernarda Alba and House of the Spirits EssayAre parents those who give birth to a child or those who care for a child? Does natureor nurture make a woman a mother? As more and more heartbreaking tugs-of-war between biological and adoptive parents surface, anyone searching for a baby has good reason for concern Diamant 69.

The ABC Corporation Case

Describe four types of audit opinions Green and Associates may provide at the conclusion of a corporate financial audit Financial information should be accompanied by an auditor’s report. One of the opinions suggested include the fact that unqualified opinion is made when an auditor indicates that the financial statements of the represented company provide a fair and true view in accordance the financial reporting framework.Advertising We will write a custom essay sample on The ABC Corporation Case specifically for you for only $16.05 $11/page Learn More The auditor issues this report when the financial statements do not include mis-statements and they are fairly presented according to Generally Accepted Accounting Principles (GAAP) (Vallabhaneni, 2005, p186). A qualified opinion report is issued by auditors when two situations do not rhyme with the General Accepted Accounting Principles (GAAP). Single deviation qualification occurs when one or se veral areas of the financial statements do not comply with GAAP, however, they do not affect the rest of the financial statement. Limitation of scope qualification is evidenced when a single or more areas of financial statements could not be audited, for instance, failure to test a company’s inventory of goods. Adverse opinion report is evident when the auditor confirms that the financial statements of a company are misstated, hence, they do not conform to GAAP. These statements are regarded as unreliable and inaccurate. In addition, disclaimer of opinion report is issued when an auditor declines to present an opinion regarding the financial statements, and therefore fails to complete the audit for some reason; therefore, does not provide the company with an opinion (Vallabhaneni, 2005, p.186).Advertising Looking for essay on business economics? Let's see if we can help you! Get your first paper with 15% OFF Learn More Determine whether the inventory valuation method used by ABC Corporation was legal and compliant with GAAP ABC Corporation previously used FIFO inventory valuation method before changing to LIFO, with an intention of enhancing the annual tax return. The First In, First Out entails selling the goods bought earliest first, while the newest goods are sold last. Generally Accepted Accounting Principles (GAAP) allows the use of FIFO method; this method yields to highest income especially in times of inflation due to the lowest estimate of cost of goods sold. However, the rational change from one valuation method to another is not ethical, since the company shifted to LIFO with an aim of enhancing annual tax return, hence plans to shift back to FIFO when things get better. Is the client’s refusal to procure an audit of Internal Controls over Financial reporting in violation of Sarbanes-Oxley? Why or why not? ABC refusal to allow the auditors to separate audit of internal controls over financial reporting is a violation of Sarbanes –Oxley Act section 404, which requires an auditor to report on the company’s adequacy of internal control over financial reporting. The internal control report entails the management’s effort in maintain an effective internal control structure. Therefore, the act requires companies to include an assessment of internal controls and the procedure of financial reporting. Effective internal controls allow for the preparation of reliable financial reports; therefore, ABC refusal to procure an internal control violates the act (price water house coopers, et al., 2004, p.1). In compliance with GAAP, which type of audit opinion should Green and Associates issue? ABC company has not complied to all the rules of GAAP, the refusal to procure internal controls over financial reporting with an aim of avoiding further costs, is a violation of the rules pertaining to GAAP.Advertising We will write a custom essay sample on The ABC Corporation Case specifically for you for only $16.05 $11/page Learn More Therefore green and associates auditors should issue a qualified opinion based on the two questionable issues at hand, on internal controls and valuation methods. Discuss the ethical issues involved for ABC Corporation and for Green and Associates Ethical issues here apply to both the organization and the auditing firm; ABC Corporation should ensure that it operates under the standards of GAAP, hence avoiding the violation of law. ABC is currently avoiding costs, hence violating the Sarbanes –Oxley Act section 404, which requires internal controls in a company. The corporation should also consider hiring competent personnel, who will abide by the required regulations, among them GAAP. Green and associates auditors should not overlook any errors in ABC Corporation. An effective and reliable opinion should be made regarding the current status of the company. When an honest report is made, the company is capable o f correcting its faults, hence operating by the rules of GAAP. Lack of appropriate feedback could result to the downfall of a firm. References PriceWaterhouseCoopers. (2004). Internal Control over Financial Reporting, an investor resource. Web. Vallabhaneni, S. (2005). Wiley CIA Exam Review, Conducting the Internal Audit Engagement. Edition 3. NJ: John Wiley and Sons Publisher. Print.Advertising Looking for essay on business economics? Let's see if we can help you! Get your first paper with 15% OFF Learn More This essay on The ABC Corporation Case was written and submitted by user Frankl1nSt0rm to help you with your own studies. You are free to use it for research and reference purposes in order to write your own paper; however, you must cite it accordingly. You can donate your paper here.

The Book Hookup Makes Finding Your Next Book Easy

The Book Hookup Makes Finding Your Next Book Easy Books are magical things - they transport us to different countries, different worlds, and introduce us to characters who feel more like friends or family by the end of the stories that they tell.But out of the millions of novels out there, how do we know what books require our immediate attention? Who are some authors we should be paying attention to? Who are some new authors on the scene we should know about?One great site we love on the book blogosphere is called The Book Hookup. The Book Hookup was started in 2011 by three book enthusiasts: Celeste, Ana, and Christina. These three book lovers may be spread out all over the country, but their unabashed love of books brings them together for one common goal - to discuss their favorite books, authors, and, of course, their swoony book boyfriends.The Book Hookup has created quite the following with fans all over the world and has been recognized for their book blogging efforts. They were even voted one of the Best Book Blogs of 201 7 by Reedsy and claimed the #4 spot (out of 1,000 blogs) in the Best Book Blog of 2017 by the Writer Awards.Lets learn a little bit more about these three book lovers and what they offer on their beloved book blog.The Book Hookup bloggersThe three original bloggers, Celeste, Ana, and Christina, are all book-obsessed, but they bring their own spin on each review they write and every interview they conduct with authors.Celeste lives on the South Shore of Massachusetts and is a huge fan of New Adult books as well as suspense/mystery titles. She would describe her favorite kind of books as a combination of romance and angst.One common theme with all my books is that I love the sad or dark and gritty. Then weave in romance, especially one with lots of angst and youve got me hooked. Nothing like a fabulous swoon well worth waiting for,CelesteAna has a mission to get all of her family and friends (and readers) to love books as much as she does - but that might be a tall task considering t hat she considers herself quite the bookworm with a vivid imagination. Though she says she loves all books, she is quite the sucker for a fairytale setting.My favorite leading men are just a little bit cocky and my leading ladies, sassy! Be forewarned that I do have a tendency to fall in love with characters if theyre vivid enough and may even sometimes talk about them as if theyre real!AnaChristina is a Southern girl from northern Mississippi who loves to bury her nose in a novel while on her porch swing, and who knows a thing or two about books (and who isnt shy about her love for YA novels).I love YA thats geared more toward adult than young. Im obnoxiously mildly obsessed with fantasy (because where else will you find total badass teenage girls?) and strangely adore contemporary romances that make me sob loudly into my pillow (because how fun is that!? #AngstH00r),ChristinaWhat types of books do they review?Under their Review Policy page, The Book Hookup bloggers give full discl osure that while they dont consider themselves professional reviewers, they do champion themselves as book bloggers who want to share their love of great books with other fellow readers.So what kinds of books does The Book Hookup review? On their website they list several genres that they prefer to review, including:ParanormalUrban FantasyDark FantasyRomanceContemporary FictionHistorical RomanceYoung AdultNew AdultIn those categories, they have quite a few subgenres, including:AngelsAngstAwesome HeroinesBad BoysBoys with Naughty MouthsBrooding Bad BoyComing of AgeDark and GrittyDetectives/Cops/People in UniformDystopianFaeGothicHeart WrenchingHoly Angst BatmanIndieLove TriangleManwhoreMilitaryMindf*ckeryMusic Inspired ReadsOrganized CrimePost-Apocalyptic/ApocalypticRetellingSportsSteampunkSecond Chance RomanceThere are, however, a few types of books they dont prefer to review on their website, which include:NonfictionScience FictionEroticaAutobiographies/Biographies/MemoirsTitles wi th religious undertonesMiddle grade fictionNovellas/Short StoriesChances are, if youre a book lover, youre bound to find a review of some of your favorite books on the website (and maybe discover a few that youve never heard of!).How do they review books?The Book Hookup has a system of reviewing in which they label each book a top shelf, second shelf, third shelf, bottom shelf, or recycle bin.Top Shelf books are what they call literary crack and are worthy of being read again and again (and also recommending it to everyone they know). Second Shelf books are great, worthy of recommendations to others, and would definitely be missed if borrowed for a little too long. Third Shelf books are books that the reviewers would definitely be willing to let you borrow because they enjoyed it, but arent in too much of a hurry to get it back. Bottom Shelf books are definitely not great reads- theyd let you borrow them without the expectation of getting it back. Finally, Recycle Bin books are the bottom of the totem pole as far as reads go; theres just no need to fit these kinds of books on a crowded bookshelf.Who are some of their favorite authors?The Book Hookup ladies have reviewed dozens and dozens of books, from Rainbow Rowells 2013 runaway hit Eleanor Park to Veronica Roths smash Divergent series and many Indie titles in between. But who are some of their favorite authors?Over the years, The Book Hookup has glowingly reviewed several of the following authors novels:Jennifer L. ArementroutAmy A. BartolSarina BowenChris CannonChelsea M. CameronChelsea FineJen FrederickColleen HooverHeather LyonsSarah J. MaasRichelle MeadRachel MorganGinger ScottJessica SorrensenRaine ThomasK.A. TuckerBrighton WalshRebecca YarrosThese authors may write in a variety of styles and genres, but the main thing they seem to have in common is that they all have a story of a terrific relationship - either a budding romance or a friendship- thats highlighted and that captures the attention of Th e Book Hookup reviewers.In addition to writing reviews, The Book Hookup also has podcasts and interviews with authors, which are entertaining to read and are an added layer of participation when youre a fan of theirs.Can The Book Hookup review my novel which I wrote?Are you a budding novelist who has finally finished his or her first novel and published it on Kindle? Or are you a seasoned veteran who is looking to get press for a new book? You may be wondering if you can get your novel reviewed on The Book Hookup.Although The Book Hookup does accept submissions from authors, they are only accepting a limited number of books for review. They will accept e-books, galleys, ARC copies, and hard copies in either paperback or hardcover for review, but only if its a completed novel.When you submit your title to the Book Hookup, be sure to include what genre it is, the synopsis, as well as a link to your website, Goodreads, Amazon or Barnes and Noble page. They also note that the more infor mation you send them, the more likely it is that theyll consider your book for review. The Book Hookup bloggers will not spoil any secrets about your plot to readers, but they will deliver an honest review of the story.Why you should be a fan of The Book HookupIts simple: book lovers, when looking for recommendations, should look to other book lovers. Its clear that these three book bloggers are passionate and precise about what books they choose to review, and also serious about the recommendations they give to their thousands of fans.The reviewers are honest, candid, and blunt when they need to be, but theyre also glowing, appreciative, and genuinely excited to be talking about books. The Book Hookups review style is positive and feels like youre having a chat with a friend over coffee about what shes been reading lately. After reading several reviews, you get a feel of Celeste, Ana, and Christinas personalities - which are bold, friendly, and, yes, a little bit nerdy (but in the absolute best way possible).Although they make it perfectly clear that theyre not professional reviewers, their recommendations and reviews are clearly knowledgeable and its obvious that all three of them have a deep love and appreciation for books. Often when you read reviews of books they can tend to come off as elitist and unapproachable, but The Book Hookup is simply a space for those who love to read and who want to geek out over it together. What better way to celebrate fun novels, exciting plot twists, and swoon-worthy leading male characters than that?

Cause and effect Essay Example | Topics and Well Written Essays - 500 words - 3

Cause and effect - Essay Example It is often said that people find religion in their deepest and darkest hour, but it is true that just as many people seem to â€Å"slip through the cracks.† Some examples of stressful times in people’s lives are divorce, illness, or the loss of a loved one. There is a small percentage of the population who take drugs for sport performance; however, the vast majority of those who begin taking drugs do so in order to escape whatever problems are facing them in their everyday lives. Everyone experiences hurt, whether physical or emotional, and drugs are a way out to bring relief to the pain that is being felt. A large percentage of people have no intention of becoming regular users; they think that drugs can be used as a short term option in order to relief immediate stress. What many people fail to take into account is that almost every drug is highly addictive. Drugs contain extremely tempting substances such as nicotine that can cause a user to feel dependent on a cert ain drug. This then develops into long term use because the user builds a dependency on that particular drug. Another cause of drug use is peer pressure. This is a cause that is often overlooked because many people do not know how to handle a situation where a close friend is asking them to do something. Human nature causes us to want to fit it, so we inevitably go along with what the group says. Even if someone gives up taking drugs, there will be both short and long term effects that may or may not be able to be reversed. One of the main organs than can be affected by drug use is the heart. Another organ that can be damaged due to drugs is the lungs. Cancer can form in the lungs and may spread to the rest of the body. Depending on the severity of the cancer, it may even cause the loss of someone’s life. Aside from these effects, which are mostly physical, there are other consequences that are over overlooked. Drug use can result in poor performance at work, affect

Research Paper Essay Example | Topics and Well Written Essays - 2750 words

Research Paper - Essay Example The same is also the case with Mark Twain. The present paper aims to elucidate the life and contributions made by the distinguished nineteenth century American writer and humorist Mark Twain. The main objective behind making an investigating into the life of the author above-mentioned included the unveiling and acknowledging the great services rendered by this wonderful personality in the field of American literature, which has left a remarkable impact on the future writers, poets and humorists at large. In addition, second part of this study will elaborate two of the literary pieces created by Mark Twain by making the literary analyses of the same. Both the works selected for the present study appear to be contrary to each other in nature and scope, and portray two entirely divergent scenarios. Actually Twain maintains command over creating literary pieces in two entirely different ways as well as on absolutely divergent topics, which are present an unconditionally different scenari o from one another in nature and scope; it could be witnessed by going through his Two Ways of Seeing a River on the one side, and his Connecticut Yankee in King Arthur’s Court on the other. Part I: Samuel Langhorne Clemens alias as Mark Twain enjoys a respectable place among the list of the most talented writers and humorists the American soil has ever produced. By dint of his exceptional talent and dexterity to draw out the realities of life in both serious and comic manner, he has captured the attention and attraction of the readers belonging to various areas and regions of the world. Moreover, because of the universality of theme as well as depth of his ideas that his works still contain validity and significance, and are hence equally popular even this day as they had been popular during the nineteenth century in his life. Twain was born in Florida in November 1835 to Jane and John Marshall Clemens (Clemens 14). He was born only few days after the visit of Halley’ s Comet (New York Times 2009); consequently, the child was predicted to be a famous personality in his future years. Twain was sixth of the seven siblings, though only three of his siblings could survive adulthood (Autobiography 19). He lost his father in 1847 at the age of 11 (Autobiography 216), which left significant affect on his mind. However, the noteworthy author carried on his struggle to survive by first working as the apprentice to a printer, and later started working as contributor to the Hannibal Journal by developing humorous sketches of the prominent personalities since 1851 onward (Clemens 26). The Muscatine Newspaper published his eight stories by 1854-55, which turned out to be supportive for him to start his career as a professional writer. Like the renowned biologist-evolutionist of all times i.e. Sir Charles Darwin, the voyages also leave an indelible impact on the young Twain. It is predominantly the case with his voyage to New Orleans in 1856, where the pilot H orace Bixby encouraged him to embark upon the same profession, which could bring joys and adventures to his life along with offering him respectable and considerable earnings in the wake of it (Clemens 32). As a result, he decided to become the steamboat pilot that turned out to be supportive in respect of observing the ebbs and flows of the river life on the one side, and estimate the beauties the deep waters offer to man on the other. Twain obtained the professional diploma of steamboat

Wolfgang Amadeus Mozart Essay Example | Topics and Well Written Essays - 2250 words

Wolfgang Amadeus Mozart - Essay Example Classicism as a movement spans across literature, the arts, and even architecture; it was strongly associated with absolutism and the need for clear divisions of parts. At the time, the buildings and artworks were made in bright colors yet they contrasted each other; overall, classical era production was simple and less complex than previous periods. These ideas mostly came from developments in science and philosophy where it was established that things tend to follow certain rules; in accordance with Newtonian physics, the most stable structures were the highly ordered ones. These influences entered the arena of music when audiences and players began adding structure to their pieces; unlike the previous Baroque period that had layered melodies and harmonies, the classical era had homophonic music where the harmony was inferior to the melody (Hoffer 124). Tonal structures were deeply emphasized at the time owing to the emphasis on chords; sometimes this was done at the expense of melodic smoothness. In addition, the classical era music differed from the Baroque style music owing to its emphasis on instrumental groups other than the string instruments. Participants of the classical era simplified the texture of their music in a manner that allowed listeners to be better able to tell the instrumental details apart. Tones need to be unified through certain rhythms like the minute or opening fanfares in order to get the attention of its listeners. This era also had concerto and sonata forms at a greater level with special emphasis given to their definition as well as the rules surrounding their use. Furthermore, performers did the symphony and concertos for many were eventually replaced by soloist concertos.

Herman Miller Inc Essay Example for Free

Herman Miller Inc Essay From the headquarters of Herman Miller Inc. , Curt Pullen talks amid the unmistakable pounding sounds and commotion associated with a construction work site about his companys plan to rebound from the recession. Pullen, the firms executive vice president and president of North America, says the workers are installing new lower-height Herman Miller workstations designed to accommodate a growing trend in offices toward more open, collaborative environments. The new product, called Canvas, is part of the companys market-shift strategy after the demand for office furniture fell hard during the economic downturn. The plan also involves diversifying into the health care and academic furniture markets and more emphasis on emerging economies. The plan appears to be paying off. For the first time in nearly four years the company reported two consecutive quarters of double-digit percentage sales growth after releasing its second-quarter earnings statement on Dec 15th. Orders in the second quarter rose 34% to $462 million. CEO Brian Walker noted the companys expanded market reach as a contributing factor to growth. Significant increases occurred in international markets where sales rose 33%. In 2010 the company acquired UK-based ergonomic workstation manufacturer Colebrook Bosson Saunders and purchased assets from Australian furniture maker Living Edge Group. In 2008, the company announced a partnership with Chinas Posh Office Systems Ltd. to expand in the Asia-Pacific region. The company attributed a year-end surge to gains in its international, health care, learning and retail vertical markets. The expanding health care industry has become one of the companys key growth targets. One of the more recent expansions into the health care field came on Jan. 31 when Herman Miller completed its acquisition of health care furniture manufacturer Nemschoff Chairs LLC based in Sheboygan, Wis. Herman Miller designed the Canvas workstation at a lower height than traditional workstations to facilitate a workplace trend toward more collaborative environments. The design also allows more light into work areas and saves space, the company says. Including sinks and headwalls, to be reconfigured to meet patient needs. 2. Business Strategy: Broad Differentiation Strategies This strategy pursues the buyer’s needs and preference to make them satisfied with the product. And to be different from other rivals, the product must have unique product attributes that a wide range of buyers find appealing and worth paying for. The strategy achieves its aim when an attractively large numbers of buyers find the customer buyer value proposition. Herman miller is pursuing this strategy as we refer to the case study that their products are based on the design which is designed according to the people who use the furniture. Like the president of Herman Miller said: ‘people are important not the furniture. Furniture should be useful’. Besides, this company emphasizes on product design and environmental friendly, these are two basic things that they have been practicing for many decades. Furthermore, they also invest more in research and development for product innovation. Take an example of office design product, Herman Miller’s Insight and Exploration team observed various workplaces to analyze how people collaborate and the ways in which their interactions vary over the course of a day, and throughout the life of a project by differentiating the subtleties of how, when, where, and why people connect independent of content or industry. Senior Researcher Shilpi Kumar notes that, â€Å"outlining these collaborative work behaviors will empower designers and decision makers with a greater understanding for how people really work, and will enable more informed choices in regards to office spaces. Herman Miller takes advantage of the growing desire for green products to create a better world and increase ergonomic furniture, because the consumers are willing to pay a premium for such quality and social responsible product. Since the designer of Herman Miller emphasized quality, excellence, and the continual improvement of their products, obviously one of their product which is designed by Charles and Ray Eames since its launch in 1950 had developed from plastic chair to wood chair in 2000. She also confirmed that this wood chair is 100 times recyclable since Herman Miller is concerned about environmental friendly, and Eames Molded Wood Side Chair earns Gold award at NeoCon 2013 in the Guest Seating category. 3. Functional strategy: Research and Development (RD) This category focuses on strategy that is concerned with the actions in managing particular functions within a business especially in RD. In terms of Herman Miller RD, they invested in research and development (RD) financially. Although there was downturn in financial, Herman Miller still invested tens of millions of dollars in RD. The investment in RD was code named Purple. A result of investment in RD was an outgrowth of project Purple. The goal of this project was to spread beyond the boundaries of normal business. Herman miller created a special team called the accessories team in which the team-identified a potential growth area. This team is made to recruit people with different disciplines needed to support that goal. In addition, this team focuses on contributing ideas to the success of the team from all resources and also to develop a particular product as it goes through that piece of work. This project is in line with functional strategy of RD in which a company’s product development represents the plan for keeping the company’s product in accordance with what buyers are looking for (Thompson et al, 2014). In the case of Herman Miller Inc, they began with research in every real design solution in which the exploitation and insights of the best research leads to human-centered design and problem solving. Herman Miller Inc is doing many things for RD in the case of education, sustainability, performance, healthcare, manufacturing, architectures design and ergonomics. Herman Miller Inc has its major RD activities and projects, i. e. its way to support and develop a company’s product. According to Herman Miller’s financial statement for fiscal years 2006-2011, there was a decline in design and research in 2009 due to the ongoing economic downturn. Figure 1. 1: Spending on Design and research So far, they have done some research projects regarding education such as; student’s research work behaviors behind innovation spaces. In the fall 2012, there was a project Herman Miller funded as a way of investing in the next generation of workers by giving students the chance to apply what hey learn in a real-world setting. Herman Miller wanted them to look at the business objective of the company. Besides Herman Miller providing the funds, the employees of the company also participated in the project. After the field research, the goal of this project was that the students shared what they had learned from going to the company for a workshop. The company also wanted to discover more about places that encourage creativity and the places of creative people. Besides Herman Miller providing the funds, the employee of the company also participated in the project. In regarding with the research in technology, the research starts by understanding which technological trends are creating new behaviors in the workplace. So from that, they can produce new design solution. Over the last three years, a group of designers, engineers, and researchers, the Insight Herman Miller and Exploration Team (I E) has focused on emerging technologies and how they alter social behavior in the workplace. Herman Miller’s goal is to identify the technology trends that are relevant to the office and also understanding new behaviors that allow the designers, architects and manufacturers to bring new workplace design. For healthcare, Herman Miller Healthcare saw the opportunity to study and analyze by doing the research from the discussion of Bluewater health in which prior to design development and also the satisfaction and safety of patients and staff members. Herman Miller Healthcare is sponsoring a research project that will explore how changes in the built environment have affected staff in three important areas: Ambulatory Care, Intensive Care Unit and Emergency Department. 3 4. Functional Strategies: Marketing Marketing is one of the strategies used under functional strategy. First and foremost, Herman Miller products were sold internationally through wholly owned subsidiaries in countries including Canada, France, Germany, Italy, Japan, Mexico, Australia, Singapore, China, India, and the Netherlands. Hence, they use the international strategy to compete its products in each country. In other words, they use the foreign subsidiary strategies because it seemed that they prefer to have a direct control over all aspects of operating in a foreign country that is the reason why they established wholly owned subsidiaries. As a result, this strategy was successful as their brand was recognized by customers and increased customer base spreading over 100 countries. Moreover, they used green marketing strategy to sell their products. This is because they mainly focus on environmental friendly such as Mirra chair, one of their products which was made of 45 percent recycled materials, and 96 percent of its material were recyclable. Therefore, the chairs used 100 percent renewable energy. Due to this strategy used, Mirra chair was recorded as one of the Top 10 Green Products by Architectural Record and Environmental Building News. Hence, this can indicate the success of using this strategy. In addition, Herman Miller engaged in cooperating advertising with strategic partners. As the example of Hilton Garden Inns which they equipped the Mirra chair in some room and on the desk in the room, was a card that explain how to adjust the chair while also providing the advertisement of Herman Miller’s website, how to purchase the products. Likewise, this is one of the advertising used to promote their products by using the strategic partner. As a result, they can reduce the advertising cost and gain more brand awareness. . Operating Strategy: Lean Production Initially, at Spring Lake, Herman Miller had invested in a giant robot assembly that welded supports inside file cabinet housings, including a tractor-trailer-length automated welding line with 1,000 sensors to drive labor completely out of the process. Unfortunately, big customers like Hewlett-Packard and ATT were pulling their orders of 100 instead of 500 and some wanted file cabinets in two weeks instead of six with much higher quality. The Spring Lake plant could not deliver, and certainly not for the lower prices customers demanded. 995, they adapted Toyota’s leading-edge formula for plant-floor management into an approach they called the Herman Miller Performance System (Boozco. , 2010, para 20). Based on the above quote, it depicted that Herman Miller’s decision to employ Herman Miller Performance System (HMPS); lean production, was to maintain efficiencies and cost savings by minimizing the amount of inventory on hand through a just-in-time process. To ensure a fluid flow on the order – driven production, Herman Miller collaborated with reliable and strategic suppliers. HMPS created competitive advantage through large assembly – manufacturing based. For example, direct materials and components purchased as needed to meet the demand and some suppliers delivered parts to Herman Miller production facilities five or six times per day. This resulted in a standard lead time of 10 to 20 days for majority of the products and low inventories on hand. Interestingly, HMPS managed to increase the variable costs rather than fixed costs while retaining proprietary control over manufacturing process. It was reported that â€Å"the plant managers across Herman Miller have learned that the best-run plants rely on people, not machines. Only people can solve problems to make assembly lines go faster, run cheaper, and deliver higher quality† (Boozco. , 2010, para 25). Therefore, it can be concluded that labor intensive approach tend to outperform machine intensive approach especially when the products demand further customization with limited time and the majority of industry products are built to each customers unique order. Question 2: Culture at HMI: healthy and largely supportive of good strategy execution. Herman Miller had codified its long-practiced organizational values, intended as a basic for uniting all employees, building relationship, and contributing to society. Herman Miller started in 1905 with the Star Furniture Company and created the Herman Miller furniture company with his son in law named Dirk Jan De Pree. From the beginning, De Pree committed himself to treating all workers as individuals with specials talents and potential. This was part of Herman Miller’s corporate culture which continued to generate respect for all employees and take advantage of the diversity of skills possessed by all. This is one of the functional strategies in corporate culture in Herman Miller Inc in which included the company’s approach to people management, procedures and operating practices that provide the guidelines for the behavior of the company. The impact of this culture became one of the competitive advantages that make strong management and employee satisfaction in the company. The business principles and ethical standard of Herman Miller are the management practices as the key of company’s culture. Herman Miller was one of the furniture company named to Fast Company’s â€Å"Most Innovative Companies† in both 2008 and 2010. Herman Miller had pursued a path of reinvention and renewal. Herman Miller has many ways to develop their products and its culture is also unique. Through the growing of the company, Herman Miller maintains the relationship with the employees. Herman Miller’s commitment to innovation included sharing ideas and opinions from the employees. On January 1979, Herman Miller established new organization structures that included all employees were to be given the opportunity to discuss new plan in small group settings. In addition, Herman Miller also established a plan in which all employees became shareholders. Herman Miller Inc. also focuses on more efficient and environmentally friendly by taking a major initiative in 1981. It is in line with a better world value which is pursuing sustainability and environmental policy. They established environmental quality action team whose goal was to coordinate environmental programs worldwide that involves many employees. A Herman Miller’s culture is grounded in and resides to certain core value and some sets for ethical behavior. Herman Miller had long practiced organizational values that were still used in 2012. The values are as basis for uniting all employees, building relationship, adapt the implied attitude, behaviors and work practices. The company adopted inclusiveness which means they include all the expressions of human talent and potential that society offers. As mentioned before, Herman Miller corporate culture continued to create respect to all employees and looking for and utilizing the skills possessed by anyone. The second value is design in which it is important to Herman Miller Inc. in order to make innovative products. It is the way for them for looking at the world and how it can work. The results of this value are Herman Miller established many innovative products and designs. In 1971 and 1984, they introduced products based on ergonomics principles such as the Ergon chair and Equa chair. For another groundbreaking design, it introduced the Aeron chair which was almost added to New York Museum of Modern Art’s permanent design collection in 1990. Other important values are based on Herman Miller’s best performance that focuses on enriching the lives of employees, customers and create value for the shareholders. The result of this value has made Herman Miller share the gains and pains with the employees especially about the compensation. All employees received a base pay and they also participated in a profit sharing program where they received stock in accordance to the company’s financial performance. The company also offered to the employees the employee stock purchase plan (ESPP), retirement income plan, offered annual bonus to all employees based on company’s performance, and in regard to profit sharing both the employees and executives have same calculation of bonus potential. High performance culture In Herman Miller Inc. there is a strong sense of involvement on the part of company personnel and emphasis on individual initiative and creativity. Two of the greatest strengths lie behind our heritage of research-driven design. Respecting and encouraging risks, exploring new ideas and freedom of speech. Owners actively committed to the life of the community called Herman Miller, pride in doing things right, sharing in its success and risks. The strengths and payoff really comes in when engaging in people’s own problems, solutions and behavior. Performance is required at the highest level possible. Herman Miller enriches employees’ lives, delight its customers, and create value for its shareholders. Herman Miller includes all the express human talent and potential, everyone should have a chance to realize his or her potential regardless of color, gender, age, sexual orientation. It believes that skill; different educational background could bring the company uniqueness. Adaptive Culture Herman Miller always keep innovating its products to serve their customers better. Herman Miller’s corporate culture, which continued to generate respect for all employees, had fueled the quest to tap the diversity of gifts and skill held by all. The company designs products according to what people want the most, and it is a way of looking at the world and how it works or does not. To design a solution, rather than simply devising one, required research, thought sometime starting over, listening and humility. Manager and employees support each other in dealing with working environment. Herman Miller designed the Canvas workstation, at a lower height than traditional workstations to facilitate a workplace trend toward more collaborative environments. The design also allows more light into work areas and saves space, the company says. Additionally, the company also keeps changing its production designs from time to time according to the needs of the people and follow ergonomic system. Herman Miller hired much expertise to design its furniture, and it is costly to spend on R;D but company the company was willing to take risks on new innovation. Financial performance Year 2008 2009 2010 2011 Revenue ($ millions) $ 2,012. 1 $1,630. 0 $1,318. 8 $1,649. 2 R;D to Sales Ratio R;D/Sale 51. 2 / 2,012. 1 = 2. 5 % 45. 7 / 1,630. 0 = 2. 8 % 40. 5 / 1,318. 8 = 3. 1 % 45. 8 / 1,649. 2 = 2. 8 % Table 2. : HMI’s Revenues and R;D to Sales ratio from 2008 to 2011 Figure 2. 1: Research and development (R;D) to Sales ratio from 2008 to 2011 The above graph shows the trend of R;D sales ratio which increases from year 2008 until 2010. However, it decreased slightly in 2011 due to low R;D investment because of recession. However, it is not clear whether measuring the R;D ratio is a good metric to represent its efficiency towards a company. This is because it takes into consideration the R;D expenses rather than R;D investment thus it is easy to manipulate the number by lowering the R;D expenditure. Even, in the balance sheet of Herman Miller, the R;D investment is not disclosed under assets. If R;D is capitalized as asset, then it depicts the efficiency of R;D towards business revenues. In brief, due to that constraint, we assume that at least the R;D sales ratio increases and contributes positively towards Herman Miller’s business structure as Herman Miller invests heavily in R;D to create the furniture. Figure 2. 2: HMI’s Revenues from 2008 to 2011 The above graph illustrates that the trend of sales revenue decreases from year 2008 until 2010. However, it started to increase in year 2011. Thus, in brief, Herman Miller is improving in their sales through investment in Research and Development and produces competitive design. Question 3: HMI’s Financial situation: prior years and its competitors 1. HMI’s financial situation In order to measure the financial performance of Herman Miller Inc, we have used different ratios, such as liquidity, profitability, leverage and activity ratios. Besides, we also compare the financial performance of HMI in relation to its competitors – HNI and Steelcase Inc from 2008 until 2012 based on the above mention ratios. For our case, we have used the current ratio to measure the extent to which the three companies (HMI, HNI and Steelcase) can meet their short term obligations as shown in the figure below. Figure 3. 1: HMI’s current ratio versus its competitors’ ratio The figure above shows the current ratios for the three manufacturers’ of office furniture and equipment for five consecutive years. In the case of Herman Miller Inc. , their current ratio showed some slight increase of about 1 percent from 2008 to 2009. However, a drop of about 21 percent was xperienced in 2010 but they were still able to maintain a current ratio of greater than 1. In the year 2011 and 2012, there had been a tremendous increase in their current ratio to 1. 76 and 1. 81 respectively. This current ratio of greater than 1 provides additional cushion against unforeseeable contingencies that may arise in the short term. In the case of HNI, their current ratio showed a moderate increase of about 7 percen t from 2008 to 2009. However, for the subsequent years, HNI experienced a decrease in their current ratio of approximately 10 percent from 2010 all the way to 2012. Nonetheless, they were able to maintain a current ratio of at least 1 to ensure that the value of their current assets covers at least the amount of their short term obligations. As for Steelcase, their current ratio showed a moderate increase of about 8 percent from 2008 to 2010. On the other hand, the company experienced a decrease of roughly 8 percent in the year 2011 but they were still able to maintain a current ratio of greater than 1. However, Steelcase managed to have an increase in their current ratio from 1. 37 in 2011 to 1. 52 in 2012. Overall, Herman Miller Inc. as shown a significant increasing trend in their current ratio as compared to the other two companies. This may suggest improved liquidity of the company or a more conservative approach to working capital management. ii. Profitability ratios: Profitability ratios measure management’s overall effectiveness as shown by the returns generated on sales and investment. There are a number of ratios under profitability but for our case, we have used the Return on Assets (ROA) to measure the after-tax profits per dollar of assets and Gross Profit Margin which measures the total margin available to cover operating expenses and yield a profit. These two ratios have been used to evaluate the three companies (HMI, HNI and Steelcase). Figure 3. 2. 1: HMI’s return on asset ratio versus its competitors’ ratio The figure above shows the Return on Assets for the three manufacturers’ of office furniture and equipment for five consecutive years. In the case of Herman Miller Inc. , there has been a decreasing trend of ROA in the year 2008 to 2010 from 19 percent to 4 percent respectively. This shows that the profitability of the company is deteriorating. Nevertheless, rom the year 2010 to the year 2012, the company has shown some slight increasing trend of ROA from 4 percent to 9 percent respectively. This indicates that the company’s profitability is quite improving over the years. When it comes to HNI, it has also shown a high decreasing trend of ROA in the year 2008 to 2011 from 5 percent to -0. 6 percent respectively. This shows that the profitability of the company is extremely deteriorating. However , in the year 2012, there was an increase of about 4 percent as compared to the previous year. The company was able to move from -0. 6 percent to 3. 8 percent. This signifies that the company’s profitability is slightly improving. Lastly for Steelcase, there has also been a high decreasing trend of ROA from the year 2008 to 2010 with about 6 percent and -0. 8 percent respectively. This shows that the profitability of the company is extremely deteriorating. However, there was a slight increasing trend of ROA in 2011 and 2012 of 1. 02 percent and 3. 33 percent respectively. This means that the company’s profitability is somewhat improving. Overall, Herman Miller Inc. has shown a considerable increasing trend in their ROA over the years as compared to the other two companies. This may imply effective use of assets and creation of high margins by the company as well as gauging how well the company uses its financing from borrowing and bonds. Figure 3. 2. 2: HMI’s gross profit ratio versus its competitors’ ratio The figure above shows the Gross Profit Margin for the three manufacturers’ of office furniture and equipment for five consecutive years. In the case of Herman Miller Inc. , there has been a slight decrease of the Gross Profit Margin in the year 2008 to 2009 from 34. 72 percent to 32. 37 percent respectively. However, from the year 2010 to the year 2012, the company has shown some slight increase in their Gross Profit Margin from 32. 49 percent to 34. 26 percent respectively. This indicates that the company can make a reasonable profit. For HNI, there has been an increasing trend of the Gross Profit Margin from the year 2008 to 2011 with about 33. 66 percent and 34. 6 percent respectively. However, in the year 2012, there was a slight decrease of about 1. 3 percent as compared to the previous year. The company’s Gross Profit Margin moved from 34. 86 percent to 34. 39 percent. This also signifies that the company can make a reasonable profit. Lastly for Steelcase, it has shown a slight decreasing trend of Gross Profit Margin from the year 2008 to 2010 with 32. 12 percent and 28. 35 percent respectively. However, there was a slight increasing trend of Gross Profit Margin in the subsequent years amounting to 29. 5 percent in 2012. This means that the company can still make a reasonable profit. Overall, HNI has shown a steady increasing trend in their Gross Profit Margin over the years as compared to the other two companies. This may indicate how efficiently the company is using its materials and labor in the production process and gives an indication of the pricing, cost structure, and production efficiency of the company. iii. Leverage ratios This ratio is used to determine the companies’ financing methods, or the ability to meet the obligations. There are many ratios to calculate leverage but the important factors include debt, interest expenses, equity and assets. In this section, we will examine two ratios which are debt to assets and debt to equity ratios. Figure 3. 3. 1: HMI’s debt to asset ratio versus its competitors’ ratio The debt to asset ratio gives us a quick measure of the amount of debt that the company has on its balance sheets compared to its assets. In general, the debt to asset ratio for Herman Miller fluctuated over the years as compared to its competitors – HNI and Steel case. In 2008, the debt to equity ratio for Herman Miller was above 80 percent and rose approximately to 100 percent in 2009, whereas this ratio was just about 61 percent and 57 percent for HNI and Steel case respectively in 2008; and about 58 percent in 2009 for both competitors. This indicated that almost 100 percent of Herman Miller’s assets were financed by debt or creditors which implied that the Company has high level of leverage and risk, while its competitors had roughly 50 percent of their assets financed by the owners. However, Herman Miller’s ratio significantly dropped in 2010 to about 40 percent which was below its competitors who almost maintained their position over the years. In 2012, 70 percent of Herman Miller’s assets were financed by debt. In general, although the company debt to assets ratio is still high in relation to its competitors, the financial performance of the company is improving after the financial crisis. However, the Company needs to further reduce the amount of debt resulting to the reduction of risk; this is because it may affect the company’s survival in the long-run. Figure 3. 3. 2: HMI’s debt to equity ratio versus its competitors’ ratio A debt-to-equity ratio measures the amount of debt a company uses to fund its business for every dollar of equity it has. In other words, it is a measure of a companys ability to repay its obligations. Generally companies with less debt equity ratio are less risky than the companies with high ratios. As we can see from the graphs, Herman Miller Inc. has the highest ratio over the year in relation to the other companies. For instance, its ratio fluctuated significantly over the years which were at 32. 7 and 94. 91 in 2008 and 2009 respectively. This might be due to the effect of the financial crisis, which caused the company to increase its debt financing heavily. Also, this indicates that the company had substantial high amount of debt as compared to equity which can endanger the long term survival of the firm since the company may not be able to generate enough cash to satisfy its debt obligations . Meanwhile, debt to equity ratio for HNI and Steel case was roughly lower than 2, which was acceptable for large public companies. For Herman Miller, however, this ratio sharply dropped over the next years to just about 8. 62 in 2010 and 2. 37 in 2012. In contrast, its competitors still can maintain their ratio below two over the next years. In order to improve this ratio, Herman Miller had sold its common stock and tried to lower the mount debt financing, this can be seen by the amount of long-term debt decreasing. This implies that the company’s financial performance has been improving after the financial crisis. In terms of leverage, overall, it can be said that the performance of the company has been improving over the years and regaining its position in the furniture market after the economic downturn. Although it may not do well as compared to its competitors in terms of financing the debt and equity, there is a sign of improvement and effort in positioning its self in the market industry in U. S. iv. Activity Ratios Figure 3. 4. 1: HMI’s Inventory turnover ratio versus its competitors’ ratio The inventory turnover is commonly used to measure the operational efficiency in managing its assets. Based on the figure 4. 1 illustrated above, in 2009, Herman Miller Inc. has the highest ratio compared to other years. This high ratio could indicate two conditions, such as; whether the company has strong sales during the year or it has an ineffective buying activity. However, it is perceived that the company did have strong sales proven from the lowest level of inventory and high sales revenue which are seen in the annual report during the year. While in 2010, Herman Miller Inc. ’s turnover ratio drops significantly compared to the other years. Its cost of sales for the year has the lowest and showed a decrement of 24% from previous year which simultaneously contribute to low ratio as well as indicating the lack of effectiveness particularly in turning its inventory into sales. One of the reasons is that it could be due to the recession which highly affected the company, and hence making them to reduce the cost of sales. However, Herman Miller Inc is getting better in turning its inventory into sales proven from the increment of its ratio by year. Additionally, compared to competitors, the position of the ratio shown for Herman Miller Inc. is located somewhat in the middle. Steelcase is somewhat faster in turning their inventory into sales compared to others. In contrast, HNI has the lowest rate. This proves that Steelcase is more effective in managing its operational assets. Figure 3. 4. 2: HMI’s Average collection period versus its competitors’ ratio Average collection period is the number of days it takes a company to collect its account receivables. As illustrated from the figure 4. 2 above, Herman Miller is getting better in obtaining its receivables shown by the average days taken which was from 58 days in 2008 and 34 days in 2012. This demonstrates that Herman miller Inc. onstantly improve its credit policy effectiveness confirmed by a dramatic slump by years. Comparing to other competitors, originally HNI was the most effective company in managing its credit term policy, as the company only took 38 days in collecting its account receivables compared to Steelcase or Herman Miller. However, the company ended up to be the highest rate at 2012 showing that it is not effective in evaluating company’s credit policy. As a result, when a company possesses a lower average collection period, it is seen as optimal as it indicates that the company does not take very long to turn its receivables into cash. . HMI’s current strategies: an issues of need to change its strategies during poor economic conditions The current Herman Miller strategy which focuses on growth strategy, through innovative products and related diversification made the company to survive the Great Depression early in its history, multiple recessions in 20th century and in early 21st century the company recovered from the dot-com bust and was able to continue expanding overseas. The furniture industry is an economically volatile industry. The office furniture segment of the industry was hit hard by the recession. Industry sales decreased 26. 5 percent during the 2009 economic downturn. However, because of the innovative and diversification, Herman Miller was able to outperform its competitors in terms of sales and profitability, during that time Herman Mill’s sales dropped by 19% which is relatively low in comparison with its competitors HNI Corporation and Steelcase which had dropped by 33 percent and 28% respectively. The furniture industry is at its maturity stage, thus Innovation is crucial to the company’s survival. If Herman Miller continues to successfully innovate, it will enable them to compete in the market strongly. The industry had been negatively impacted telecommunication which had reduced the need office furniture. Yet, more employees were spending more hours in front of the computer screens than ever before. Because of Herman Miller’s effective innovation, they were able to respond to the need of ergonomically correct office furniture that had helped to decrease fatigue and injuries like carpal tunnel syndrome. In summary, the company does not need to radically alter its main strategy which focuses more on innovation and diversification as it’s the reason they were not dramatically hit by recessions and competitions among the rivals. 3. Recommendation: i. Reduced current benefit and incentive schemes There are several incentives that had been eliminated by Herman Miller’s management due to the economic downturn in 2009. The suspend of 401(k) contribution plans (saving contribution plan), cut-off 15 percent of current workforce and 10 percent reduction in salary for remaining workforce had been implemented during the crisis. However the pay cuts was discontinued because of Herman Miller’s quick turnaround. The company was stable starting the year 2011, but the selling, general, and administrative were the highest contribution of the operating expenses. Specifically, â€Å"†¦$3. million and $16. 6 million of additional operating expenses during fiscal 2011 due to the reinstatement of all of our employee benefits and employee incentive expenses† (Herman Miller’s Annual Report, 2011). The company believed that the large benefit and incentives had created motivated and skilful employees which are the key of its competitive advantage. Even though the company has increased in sales as compared to the year 2010, it is important to cut the costs by eliminating some of the less important incentives schemes and benefits such as $100 rebate on a bike purchase, concierge services and one-site services to name a few. Previously, the company had eliminated the 401(k) contribution plan so that they could stop providing some percentage on the employees’ contribution. It is crucial since it could allow the company to save a significant amount of money in the long run (Richardson, 2009). It can be done by communicating the problems and issues which need to be addressed to the staff before they get out of hand. Address the problems proportionately and regular communication could make the staff be aware on their role to support the company throughout the economy downturn. By having it, the staff might accept the decision positively and provide effort to help the company to fully recover after the recession (‘Recession Business Cost Cutting†, 2013). ii. Reduction in company’s cost of sales According to Herman Miller’s Annual Report (2011), the increase in cost of sales for the year 2011 was due to the increase in sales volume that was driven primarily by cost leverage on higher production, which was partially offset by deeper discounting, higher employee benefit and incentive costs, and higher costs of key direct materials, most notably steel and steel components. Besides that, the cost of direct material increased as compared to previous years which there was increase in the cost of commodities and the increase in discounting, which has the effect of reducing net sales The costs of certain manufacturing materials used in producing finished products are sensitive to the volatility of commodity market price. The cost of direct labor and overhead were increased due to increase in product volume while the cost of freight expenses had increased during the year because of increase in product volume as well as increase in fuel costs in 2011. First recommendation to cut the cost of sales in terms of direct material is substituting lower cost material where possible to replace the expensive one and each angle should be considered for better decision. For example, the substitution of carbon steel to replace expensive stainless steel could reduce the cost but the corrosion protection might not last longer. This method should be applied if only the benefit from the substitution is higher than the cost of reduction in quality (Lewis, n. d. ). Second recommendation is by eliminating unnecessary product features to reduce cost. The company should produce a product that really suits customers’ preferences in buying their products. For example, the company should identify whether customers are purchasing its products because of their unique looks, lower price or high quality. If customers buy the products because of their lower price, unique features may not be needed (Lewis, n. d. ). Third recommendation which is the most effective one is by hedging the price of the steel through futures contract. According to Herman Miller’s Annual Report (2011): The company believes market prices for commodities in the near term may move higher and acknowledges that over time increases on its key direct materials and assembly components are likely. Consequently, it views the prospect of such increases as an outlook risk to the business† (p. 34). By locking the price in the contract, it could eliminate any risk of price volatility (â€Å"Hedging in Practice†, 2013). For example, if there is a huge possibility that the price of steel will increase in a certain period of time. Due to that, the company will engage in future contract and lock-in the price for a specific period in the future. Regardless of increase in steel price, the company is eligible to buy the commodity at a lower lock-in price as stated in the agreed future contract. Conclusion Herman Miller Inc. has implemented different strategies in order to improve its performance and expand its self in furniture market, such as diversified strategy, broad differentiation strategy, green marketing, product development and innovation. In addition, besides focusing on those strategies to achieve the business goals, the company also concerns about how it communicates and treat its employees. â€Å"All workers as individuals ith special talents and potential† can be considered as one of the healthy culture at Herman Miller since 1927 and the Company continued to generate respect for all employees and fueled the quest to tap diversity of gifts and skills held by all. According to one of the verse in chapter 42 of the Qur’an: â€Å"Those who hearken to their Lord, and establish regular Prayer; who (cond uct) their affairs by mutual Consultation; who spend out of what We bestow on them for Sustenance† (Quran 42:38) The verse above explains the importance of mutual consent in making a decision. Islam encourages Muslims to decide their affairs by consulting with those who will be affected by the decision. Thus, in the case of Herman Miller, it empowers its employees and nurture participative decision making so that the employees feel as part of the company. Surviving in matured furniture industry and the economic volatility such as recession, demand full cooperation from the whole organization. It is not easy to integrate the diverse nature of employees with different backgrounds and behaviors to achieve goal congruence. Thus, Herman Miller’s healthy culture leads to its employee’s readiness to accept any relevant decision by Herman Miller such as cutting their salaries as the employees work with Herman Miller and not just work for it. Furthermore, in term of design value, the designer team of Herman Miller always emphasized on quality, excellence, and the continual improvement of their products. â€Å"At Herman Miller the products we made decade ago are still sold after today, and products we make today we will do for a decade to come. † All in all, Herman Miller should pursue its current strategies and continue to expand those strategies such as product innovation, diversification and so on. We believe that these strategies have made and will make Herman Miller one of an outstanding and award winning Company. They will continue to provide the Company with the ability to renew and reinvent itself in the furniture market and outperform its rivals in the future. From the explanation above, it gives us a broad view of how the company’s long-term strategy and objective affects all their business: from product design to decision-making process to the culture of the Company.