Good Vs Evil Essay - 1198 Words

The area between good and evil are muddled with uncertainty and dualistic outcomes. Christopher Marlowe’s complex play, The Tragical History of Doctor Faustus, implores readers to evaluate the theological concepts of good versus evil. This play tells a story of an educated man who signs a deal with the devil in order to be on the same level as a God. Through this journey, Faustus fights with himself over the implications of his actions and becomes scared of his impending damnation. Despite a breach of contract, Faustus should be damned at the end of The Tragical History of Doctor Faustus based on the rules that were established and the general theological concepts of good and evil that are examined throughout the play. Marlowe’s play†¦show more content†¦The good angel warns Faustus, â€Å"gaze not on it, lest it tempt thy soul, / And heap God’s heavy wrath upon thy head† (1.71-72). This is a warning for Faustus against reading the accursed book and summoning Mephastophilis. The Good Angel tells him precisely what will happen if he continues down this path. However, the Evil Angel contradicts this by telling Faustus, â€Å"Be thou on earth as Jove is in the sky, / Lord and commander of these elements† (1.76-77). He tempts Faustus into continuing to practice dark magic, despite the consequences that were just previously explained to him. Faustus listens to this evil angel and, after speaking with Valdes and Cornelius, declares â€Å"that your words have won me at the last / to practise magic and concealed arts† (1.101-102). At this point, Faustus has decided to raise a demon who will grant him knowledge and power. This choice of his is seen when he says, à ¢â‚¬Å"This night I’ll conjure, though I die therefore† (1.106). Faustus knows what consequences he will face when he performs this action; therefore, he willingly defies God and all that is good. Shortly after coming to this conclusion, Faustus raises a demon called Mephastophilis. After Mephastophilis informs Faustus that he can only do that which Lucifer allows, Faustus offers up a deal. This deal â€Å"surrenders up to him his soul, / So he will spare him four and twenty years† (3.90-91). The doctor then commands the demon to go back to his lord and â€Å"bear theseShow MoreRelatedMacbeth Good Vs Evil Essay1522 Words   |  7 Pagescapable of until the opportunity for darkness arises. . The struggle between good and evil is a conflict full of strife, where consideration of natural law is continually overshadowed by the seductive illusion of power. William Shakespeare’s 17th-century play Macbeth shows the conflict of an honourable man who is provoked by external factors to fall from goodness and execute deplorable crimes. Not only does Macbeth become evil due to his inner nature, but external factors such as pride and greed causeRead MoreEssay on Good vs Ev il in Beowulf1568 Words   |  7 PagesIn Beowulf, the clash between good and evil is the poems main and most significant focal point. Although the epic poem Beowulf utilizes many characteristics of Christian themes, the violence in the poem relates to paganism. By exploring the characteristics of â€Å"good vs. evil† such as Cain, Grendel and Beowulf, this paper will explore the elements of Beowulf in such a light. The Anglo-Saxon poem, Beowulf, was originally told orally then later was written down anonymously in the Old English languageRead MoreGood vs. Evil in Beowulf Essay931 Words   |  4 PagesIn the epic poem Beowulf, the struggle between good and evil reveals its omnipresence in even the oldest of tales. The many allusions and symbols throughout the story relate to Christianity and other Pagan beliefs. By looking at them, it becomes apparent that the author of Beowulf believed that the constant war between good and evil is not only fought by the common man but also in the ranks of their highest esteemed rulers and warriors, and even in their dreaded nightmares where monsters lurk andRead MoreHamlet Good vs Evil Essay1295 Words   |  6 Pagesâ€Å"Something is rotten in the state of Denmark† -William Shakespeare Good VS. Evil Why Does Hamlet delay so long in achieving his revenge- what is really stopping him? There is an inner battle inside Hamlet that no one knows about, good versus evil, stuck between both worlds. Hamlet is the only one who can decided which world to want to be apart of. Hamlet, the story, reveals that the individual can only find meaning by looking inward and living according to his or her own beliefs and includingRead MoreGood vs. Evil in â€Å"a Good Man Is Hard to Find† Essay1052 Words   |  5 PagesGood vs. Evil in â€Å"A Good Man is Hard to Find† Flannery O’Connor shows her readers a realistic look at their own mortality in â€Å"A Good Man is Hard to Find.† The story is about a family of five, a father, mother, grandmother, and two children, starting out on a vacation to Florida from Georgia. The family, on their way to a routine vacation, takes a detour that will change their lives forever. Through the use of literary elements like symbolism and characterization, O’Connor creates a theme ofRead More Theme of Good vs. Evil in â€Å"Sweat† Essay1213 Words   |  5 Pagesthe South that clutches on to her belief in God to help her get through the suffering that she endures from her abusive and adulterous husband, Sykes. â€Å"Sweat† is full of religious symbolism that demonstrates that Hurston was using the theme of good vs. evil in the short story. In the very beginning of â€Å"Sweat† one can see that Delia possesses a very strong work ethic, by the way that she is working vigorously to wash the clothes for the white people that she worked for to put food on the table andRead MoreEssay about Good vs. Evil in Psycho2113 Words   |  9 PagesCrane, who crosses paths with a dangerous mentally ill motel owner, Norman Bates. As their strange relationship develops, a dominant theme of good versus evil is introduced to the audience through the use of characterisation, editing, mise-en-scene and various other media techniques. From the outset, Hitchcock introduces an initial theme of good versus evil during the opening credits. The title scene could be seen as a reflection of the personality of Norman Bates as the credits themselves are presentedRead More Good Vs. Evil In Treasure Island Essay2590 Words   |  11 Pagesof literature, a prominent theme has been amp;#8220;Good vs. Evil;. Many authors base the plot of their novels around amp;#8220;good guys; fighting the amp;#8220;villain;.Robert Louis Stevenson contrasts good and evil through many of the characters thathe creates. In the story amp;#8220;The Strange Case of Dr. Jekyll and Mr. Hyde;, Stevensoncontrasts the characters of Dr. Jekyll to Mr. Hyde to further the theme amp;#8220;Good vs. Evil;. This theme is common to many of Stevensonamp;#8217;sRead MoreGood vs. Evil Compex in Shakespeares Hamlet Essay730 Words   |  3 Pagesis what I refer to as the good vs. evil complex. The play Hamlet, written by William Shakespeare somewhere between 1599 and 1603, presents a plethora of characters that are faced with the challenge of not allowing self-interest to reign supreme. One character in particular that is a parody of divergent personalities is Polonius. Polonius is the father of Laertes and Ophelia, and also acts as council to the king. One can see within him the conflict of self-interest vs. being the loyal fatherRead MoreEssay Dracula: A Simple Tale of Good vs. Evil1491 Words   |  6 PagesBatman beats the Joker. Spiderman banishes the Green Goblin. For centuries story tellers have used the basic idea of good beats bad to guide their tales. Stories of blood sucking, human possessions and other tales have been passed down generations and vary between cultures. Among the creators of the famous protagonists is, Bram Stoker, the creator of Dracula. This fictional character was soon to be famous, and modified for years to come into movie characters or even into cereal commercials. But the

Motherhood Addicted Mothers - 965 Words

Methods This study investigated motherhood from substance addicted mothers’own perspective. The survey was conducted at an inpatient ward at a substance abuse clinic in Norway. To gain new insight about the participant`s life-world, a qualitative methodology is the best approach (Kvale, 2002). Data were collected using individual semi-structured in-depth interviews, in order to produce thick descriptions. A thick description is one that explains a human behavior in its context, so that the behavior becomes meaningful, also from an outsiders’ point of view. The interviews were divided into three main sections, consisting of descriptions of everyday life here and now with small children, growing up in a family with substance abuse†¦show more content†¦The interviews were held at the clinic. Most of the interviews were postponed several times because the mothers had forgotten about them or had to attend other meetings. There were conducted 18 in-depth interviews with 9 different mothers who were audiotaped and transcribed verbatim. All of the interviews were included in the analysis. Analysis In order to gain knowledge about the addicted mothers’ own understanding of their parenting role, a phenomenological/hermeneutical analytical approach was the best choice. This study used Systematic Text Condensation (Malterud, 2012). This is a systematic, thematic, cross-cutting analysis that is suitable for analyzing transcribed in-depth interviews. The first step of this process of analysis was to provide an overview of the texts and pick the themes relevant for the issues of this study. Throughout the analyzing process, the researcher sought to investigate the data with an open mind and bracket her own pre-understanding. The next step was to identify meaningful units and sort them into different code groups across the various interviews. The four code groups that emerged from the texts were: 1. To understand my child. 2. My own childhood experiences. 3. Why did I abuse substances? 4. Changes I have to do. Each code group contained several subgroups. Subgroups constituted the basic results. The third step was to examine the subgroups in terms of their significance and meaning. The meaning of each subgroup wasShow MoreRelatedToni Morrison s Beloved, The Bond Between A Mother And Daughter1540 Words   |  7 PagesLove transcends to a spiritual level, allowing for a more intimate connection with the family. Nevertheless, terrible events can blur this concept between being healthy or dangerous. In Beloved, by Toni Morrison, the bond between a mother and daughter is a strong, unbreakable force, like in any family. However, that doesn’t guarantee that it will always be good; it can also be a toxic relationship that slowly kills one or both partners of the bond mentally and physically. Everyone wishes to be lovedRead MoreIs There Love in Her Heart?1399 Words   |  6 Pagesdaughter, is born she still does not feel honest true love there. Usually for women, motherhood is the ultimate happiness they can achieve but not for Emma. In her case, Walker 3 motherhood disappoints her and she still feels forlorn. She is disgruntled because she wanted a son but instead had a girl. She could not have even been happy and content with something that is apart of her and came from her. A mother should love their child unconditionally no matter what, even if the sex of the babyRead More`` Sula `` By Toni Morrison1367 Words   |  6 Pagessacrifice is an underlying motif that is developed throughout the course of the novel in a way that allows the reader to empathise with the sacrificial characters. Sacrifice is a motif that Morrison develops through the multidimensional experience of motherhood and in particular, in the character of Eva and how her motherly sacrifices effected both her and her children. Morrison also develops this motif through marriage, specifically though Nel and Jude’s relationship and how marriage requires some sortRead MoreIn Modern Society Fatherhood Should Be Emphasized as Much as Motherhood. Do you Agree or Disagree?1092 Words   |  5 Pageslocal communities so that elder citizens can obtain instant assistance when they encounter emergency situation. In addition, hobbies and marriage can be regarded as significant values as well. with collecting experience, people are likely to be addicted and get enough enjoyment and value of life. therefore, working cannot afford these substantial happiness but hobbies can provide. Moreover, marriage is another critical affair in ones life. falling in love and promising to stay with him or sheRead MoreNeonatal Abstinence Syndrome ( Nas ) Is The Dependency That An Infant Essay1427 Words   |  6 Pagessubstances. With very few effective treatments for Neonatal Abstinence Syndrome, this condition is heinous to those who are suffering from it as well as those close to them. This dependency is due to the overuse of any type of addictive substance by the mother while the child is still in the womb. Because of this, children born with Neonatal Abstinence Syndrome develop many negative conditions, some even life threatening. Every twenty-five minutes, a child is born with a predetermined drug addict ion. ThereRead MoreDeveloping A Vision, Mission And Values Essay1322 Words   |  6 PagesSchool. People of Union Bridge are farmers, mechanics or small business owners. But my personal home life could be understood as unlikely or unique. Before even entering the world, my mother was addicted to drugs and my father was incarcerated, but as time went on and I grew older, things became worse. My mother died at the age of twenty-nine because drugs grabbed ahold of her and she could not let go, leaving me to be fought over in the court system by both sets of grandparents until I was elevenRead MoreSuddenly Teens Pregnancy Is Cool?3668 Words   |  15 Pageswith demand. How could a wealthy preteen idol with her own hit Nickelodeon show, and the good sister to her chaotic older kin, be just several months away from adolescent, out-of-wedlock motherhood? I didnt believe it because Jamie Lynns always been so conscientious. Shes never late for her curfew, lamented mother Lynne Spears. She got over the shock in a week, and then Jamie Lynn, ever conscientious, notified the press that she would be having, keeping and raising the baby with her mama in LouisianaRead More The Book of Genesis Essay1332 Words   |  6 Pagesto their Egyptian slave-girl and impregnate her so that she could have the child and Sar’ai call it her own. Once Hagar was impregnated by Abram, Sar’ai quickly realized that the child she wanted to be a mother for already had one. Sar’ai didn’t want to share motherhood with her slave-girl, so she grew very angry and jealous of Hagar. Because Sar’ai could not have what she wanted she decided to run away. Sar’ai understood that the gift of a new life was not for her to decideRead MoreThe Effects Of Opioid Use In Women1887 Words   |  8 Pageslonger periods of time, leading to an increased risk of dependency† (p. 37). This creates an alarming concern for maternal health and perinatal outcomes. S. Willis stated that she cares for a mother currently addicted to opioids at least three times a week on her perinatal unit and that is only counting the mothers who are open and honest about their addiction (personal communication, November 3, 2017). There is a six-fold increase in maternal obstetric complications for the opioid-dependent woman duringRead MoreIs Capital Punishment Ever Morally or Ethically Permissible?1599 Words   |  6 Pagesrules and regulations. To be sure, in the case of nursing or social work, this ethic may well be rooted in patriarchal traditions that were always associated with womens work (Held 2). In other words, it was part of the culture of domesticity, motherhood and matriar chy. For most of history, justice based on law and public order was strictly a male activity, although it may also be better suited to defending women from rape, violence and abuse than an ethic or caring and empathy. Feminist ethics

Strategic Information System Incumbent to Underscore

Question: Discuss about the Strategic Information System for Incumbent to Underscore. Answer: History of Accounting System It is incumbent to underscore that Accounting software or packages came into realization after most of the firm saw the need of keeping their information and data confidential. This dates back to the begging of the 20th century where most of the company realized the significance of this Accounting software. It is in this point of view that most of the firm opted to safeguard the interest and welfare of their business to prevent it from incurring such great loss that would be caused by evil minded people who would wish to make the firm collapse (Bonnet, (2013). This piece of work will squarely delve on the literature review about the accounting software making relevant comparison making relevant comparison of what other authors from Australia have written about the primacy of Accounting Software in the day to day activities of companies or business enterprises. Literature Review: Accounting mate (AM) Accounting mate is an example of Accounting Software that was developed at around 1984. This is mostly used in most of the firms in Australia due to its affordability and simplicity in usage. According to Laudon Traver, (2013) the accounting packages has played a very significant role in enabling the firm to conduct their business professionally and maintain efficiency and confidentiality that is required in the organization. The better thing with this software is that it is readily available the fact that makes most of the organization within the parameter of Australia opt for it in terms of installation in their companies. Goldstein, (2013)finds that the efficacy of the organizational operation has improved due to the adoption of the said software. According to the aforesaid personality, it has been established that the idea of transaction has been made easier and simpler and thus this heightens the marketability and productivity of the firms operation. Intacct Groppelli Nikbakht (2012) assert that Accounting Software has greatly opened doors for businesses to be conducted in a more efficient manner or way. According to Van De (2012) Intacct is the most preferable and the leading Accounting system used by most of the organization due to its ability to perform multifaceted activities. It is incumbent to note that most of the public sectors in Australia prefer using this type of software since it generate genuine transactional statement. Moreover, it allows the government to calculate its revenue with ease since it can hold multiple data. It is common knowledge for one to understand that the government deals with calculation of taxes and revenues. Although this application is considered to be relatively costly than the former. Notably, its use and application makes it to be the most effective. Ideally, this system has enabled most of the firm and corporations to achieve tremendous progress. Red wing software (RWS) According to Dener, Watkins Dorotinsky (2011) information technology has greatly played a noble role in seeing to it that different accounting software are viable and used in different sectors to aid their functionality. Red wing software is another package that has gained much accolade due to its nobility role in companies. The RWS is an application that is most relevant to the customer since it offers customer services. In as much as it is difficult to operate, it has been seen to be the most effective since it provides all the requisite services the firm requires. Ideally, the organization may use this software to increase their sale due to its efficacy in enhancing transparency of the data. Primarily, most companies are embracing the use of RWS as it provides the requisite services to the client and due to its ability to store multiple data and encrypting of information for future reference (Hollowell, 2011). As such, the firm may still stand a better chance to operate their bus iness effectively having obliterated the issue of malpractices in the company. For one to effectively use RWS, they ought to have high training on it as it is relatively technical to use. This implies that the management has to take time to take its staff through some induction course once they have initiated this software in their system. Advantages of the aforesaid software This accounting mate software is widely used due to its simplicity to navigate and multitask with it. Its always available for download and easier to be install compared to other software. Furthermore, this is a useful accounting solution which has proven to be reliable with no error or hanging when loading data (Saini, 2011). Multi organization companies ranging from public to private sectors majorly employ this technology. Because of its ability to provide accounting information effectively (Sutherland, 2011). Clients can interact with companies as they feel comfortable when their private information is stored in a secure place. With the recent cheap software, firms have reduced the manual cost of data entry. Information are timely received in real-time. Data processes are automatically updated, faster and accurate. Less error are encountered, because only one data is use compared to manual method where multiple transactions are made on different platforms. It is available to be shared to larger audience with a click of a button. Employees feel more appreciated when they are trained to use this innovation. Disadvantages of the above software As much as this software is so beneficial it has its pitfalls. It requires experts to operate and navigate through it. This is why it will force organization to employ information technology professionals who will be able to handle it without difficulty. Accountants will need to been trained to use this software, forcing a company to introduce a paid trainer. Those new or those staff who use this application less frequently have hard time entering data (Curtis, V. (2015). They prefer writing it done on paper than staining organizing information on a logic order on the accounting software. Fraudsters are targeting sensitive private information to steal from clients, which is easier when accounting software is not strictly controlled. If information got lost and had not been properly backed up it leads to massive financial loss. Security measures needs to be introduced to curb any attempt of an intruder who have ill intentions to access and corrupt the files. Power outrage do cause dis ruption on workers performance thus reducing the output result. The cost off regularly updating a purchased software is enormous. Privacy regulation from relevant authority are very expensive. Some do not support in specific computers so it is required to buy new ones thus incurring additional unplanned cost. Recommendation Government should use this software to calculate tax and revenue collected from its citizens. Because it is efficiently faster and it automatically process information. Some of the dominant factors that led to the realization and adoption of the said software in most of the organization is due to the issue of hacking, scamming and other fraudulent issues and risks that a company was subjected to. This is where the issue of encryption came into being to see to it that firms information and important data are kept in safe custody away from any malicious act and harm to the business. Intacct is an Accounting Package that is widely used by different organization not only in Australia but globally due to its efficacy and ability to perform activities at a go. Most of the data supported by RWS cannot be easily harmed or corrupted as it has high efficiency system that safeguards confidential information from either loss or manipulation (Stickland, 2010). References Bonnet, P. (2013).Enterprise Data Governance: MDM. London: Wiley. https://www.ebooks.com/1143633/enterprise-data-governance/bonnet-pierre/ Laudon, K. C., Traver, C. G. (2013).E-commerce: Business, technology, society. https://pdfsr.com/pdf/e-commerce-2013-9th-edition-by-laudon Goldstein, H. (2013).Multilevel statistical models. Hoboken, N.J., Wiley. https://rbdigital.oneclickdigital.com. Groppelli, A. A., Nikbakht, E. (2012).Finance. Hauppauge, N.Y: Barron's. Van, . L. M. P. J., De, J. E. (2012).Learning RStudio for R Statistical Computing. Birmingham: Packt Pub. Dener, C., Watkins, J. A., Dorotinsky, W. L. (2011).Financial management information systems: 25 years of World Bank experience on what works and what doesn't. Washington, D.C: World Bank. Hollowell, J. (2011).Moodle as a Curriculum and Information Management System. Birmingham: Packt Pub. Saini, K. (2011).Squid Proxy Server 3.1 Beginner's Guide. Birmingham: Packt Pub. Sutherland, E. (2011).Computer accounting: A systematic approach using MYOB business management software version 19. Frenchs Forest, N.S.W: Pearson Australia. Stickland, D. (2010).Chuch finance: An approach to the reporting, recording and tracking of Church Finances using accounting software. Ballarat, Vic: David Stickland. Curtis, V. (2015).MYOB Software for Dummies - Australia. Wiley.

Swisher Mower and Machine Company

Executive Summary There are two or more alternatives that managers normally confront in various organizations. It is better to pursue an alternative that maximizes value and profit of the organization. This paper is set to discuss a problem that CEO and President of Swisher Mower and Machine Company face.Advertising We will write a custom essay sample on Swisher Mower and Machine Company specifically for you for only $16.05 $11/page Learn More The company is being approached by a major national retail merchandise chain with a proposal that mentions various terms and conditions for a business deal that targets the purchase of 8,200 units of private-label riding mowers on an annual basis. This paper will show why the acceptance of the new proposal may lead to a loss in the organization. Through extensive analysis, the researcher found out that SMC should be able to meet a break-even point of 12,822 units if the new proposal is accepted. Given that the sale s of the company as regards to private-labeled riding mowers amount to 40%, it would be risky to accept the proposal since SMC is likely to lose sales via other channels such as wholesale distribution and direct-to-dealer sales. However, if the chains were to accept negotiation over the previous terms in order to reach the break-even point, it would be worth considering the proposal. Nevertheless, it is quite difficult for the chain to accept negotiation given that there are other competitive manufacturers in the industry. Given the current terms, which interfere with the SMC advertisement and promotion, the management of SMC will not consider the proposal. Therefore, SMC should continue advertising and promoting in order to recruit new dealers. This would expand its market share. Problem Statement Swisher Mower and Machine Company began its operations in 1950s. The company deals with a number of products that are concerned with agricultural production and environmental cleaning. Ma nufacturing of the best mowers in the lawn and garden equipments industry helped the company gain popularity in the US and in other foreign countries. Max Swisher had been the company’s President Chief Executive Officer for over thirty years. However, after growing old, Mr. Max stepped down to allow his son Mr. Wayne Swisher to manage the company as the CEO and the President. With three years experience in the sales and marketing department, Mr. Wayne was expected to utilize the MBA skills to manage the company in the most effective way.Advertising Looking for essay on business economics? Let's see if we can help you! Get your first paper with 15% OFF Learn More In early 1996, Mr. Wayne received a proposal from a major national retail merchandise chain inquiring about a private-brand distribution arrangement for SMC’s riding mowers. This is the first proposal Mr. Wayne encountered as the president and the CEO of Swisher Mower and Machine Company. The adm inistrator thought about the proposal as an opportunity that required keen consideration. This is because the sales of SMC riding mower had stagnated for several years. Nevertheless, Mr. Wayne and his associates had to scrutinize details concerning the proposal since it meant that SMC would change its current distribution practices. This was a challenge for Wayne and the management. Although the company expected high sales from this new deal, Mr. Wayne wondered whether the current distribution channels would be negatively affected. Presently, the firm issues its lawn mowers through farmhouse stores, lawn and garden supplies, home centers, and hardware stores situated in reserve areas. From the company’s financial information, it is evident that three quarters of the SMC sales are made in nonmetropolitan areas. SMC sales its Ride King Mower either directly to dealers or through wholesale distributors who later distribute the equipment to various independent dealers. On the oth er hand, the new proposal has come with new terms and conditions that Mr. Wayne considers to be worthy of his consideration. Apart from asking for a sample of 700 standard riding mowers at the beginning of the year 1997, the national retail merchandise chain expects to make an annual order of about 8,200 units. However, the deal appears quite different from the normal business deals the company had with other private-label institutions. The retail merchandise chain needs to purchase a standard mower at 95% of the market price quoted by SMC. Unlike other business deals, this retail merchandise chain did not need any seasonal or promotional discounts but guaranteed low price. In addition, the chain promised to pay for all freight charges. The chain did not want the title to be transferred to it until the goods were transferred from its regional warehouse to a particular company facility. After the chain had acquired the title, payment was provided in 45 following days. The company agr eed that for goods staying in the warehouse for more than two months, it would acquire the ownership title and payment would be made in 45 days.Advertising We will write a custom essay sample on Swisher Mower and Machine Company specifically for you for only $16.05 $11/page Learn More Apart from the title and payment, some changes would also be needed with regards to the appearance of the mower. This effort was focused on differentiating the mowers on the new deal from the Ride King. The changes included a unique seat and a specific color. All parts had also to be American-made or display an American name as the equipment producer. The chain suggested that it would supply all labels using its own brand name. However, the national retail merchandise chain did not propose any mechanical specifications for the mowers that were to be supplied. Other terms in this proposal include the need for the SMC warranty that was required for all parts of the mower. As a result, the chain needed reimbursement of $22 per hour, a cost that was associated with the warranty work. If this business deal was successful, a contract of two years was expected to be initiated after which it could be extended on an annual basis. Termination of any contract would only be validated following a six-month notice. A new price would be negotiated after two years were over. The proposal also clearly indicated that SMC could not mention any relationship existing between the chain and SMC in its advertising or promotion. SMC would be liable for personal injury resulting from the mower maintenance or usage. Situational Analysis Swisher Mower and Machine Company Currently Swisher Mower and Machine Company is utilizing outside suppliers for machine tool work, as well as subassembly. It produces 10,000 units of riding mowers every year on a working rate of 40 hours per week. However, the company currently rents both space and office from another firm. Since its inception early in 1950s, the company has continued to focus on customer needs. This has made the company remain customer-oriented meaning that it recognizes and offers goods as per the needs and the tastes of both dealers and end users. The former president and CEO of the company insisted that the company should always maintain a ‘small company image’. This has resulted over the years into great relationships between customers and company. As a result, loyalty has resulted into strong sales. Distribution and promotion The management of the company has always stated that 75% of all sales are made in nonmetropolitan areas. Wholesalers who represent the SMC are located across the country but they only supply products to farm dealers located in the southeastern and south central parts of the United States. While wholesalers account for 30% of sales, direct-to-dealer sales account for only 25% of the total sales. Private-label riding mower sales account for 40% of the total sales.Ad vertising Looking for essay on business economics? Let's see if we can help you! Get your first paper with 15% OFF Learn More The company produces Big Mow mowers for Mid-states that are located in Minneapolis and Wheat Belt, which are situated in Kansas City. In addition, the company has distribution arrangements with some companies in Europe and South Pacific that account for 5% of the company’s total sales. Company’s competitors and Industry This market comprised of 10 major competitors in 1995. The manufactures included American Yard Products, Ariens, Honda, John Deere, Kubota, MTD and Murray of Ohio. Others included Snapper, Toro and Garden Way. These manufactures normally sell their products in various lawn and garden stores and other special retailers. However, other manufactures such as MTD, Murray and American Yard Products sell their products to national merchandise chains. The 10 companies engage in production of riding mowers under national brand names. They also engage in private-label production. Companies in this industry produce both nationally branded riding mowers and private labels for mass merchandisers such as Sears, Wal-Mart, and K-mart, as well as home centers such as Lowe’s and Home Depot. They also sell the combination of hardware chains such as True Value Hardware. It has been confirmed that private-label riding mowers has led to high volume sales in the market. and it constitutes about 65% to 75% of sales in the industry. The major competitors in the industry produce mowers at different prices. The prices also vary according to the different retail outlets in the country. The national retail merchandise chain accounts for 24% of the total industry sales. Outdoor power equipment or farm equipment supply stores account for 22% of the industry total sales while Lawn/Garden stores account for 19% of the total sales. On the other hand, Discount department stores account for 13%, Home centers account for 10%, while the Hardware stores account for 2% of the total industry sales. Other distributors account for 10% of the total industry sales. F rom the industry statistics, it is clear that the riding mower unit in terms of volume of sales is cyclical. In 1974, the volume of sales was 1,020,000 units. In the following year that is, 1975, the units sold in the industry dropped to 640,000 units. This was due to the decline in the US economy. In 1979, the units rose to the highest of 858 units while it fell to 620 units in 1981 due to poor economic conditions. The lawn mower industry is seasonal since one third of the riding mowers sales occur in March, April and May while half of the sales occur between January and April. Analysis proposal opportunity and other Alternatives The decision regarding the proposal will mainly depend on the situation of the company and the industry where the company will be competing. The proposal will be analyzed in accordance with the internal and external environment. According to Wayne, it is true that the proposal needs a rigorous and extensive scrutiny to determine whether the proposal is wor th being embraced by the company. The proposal will give SMC an opportunity to expand its level of production. The company stands a chance to benefit from the expanded distribution in the metropolitan areas. The company had extensive distribution in the nonmetropolitan regions. There is a high chance for the company to get the opportunity to sell trail mower. However, the plan for production is underway. However, there are also other negative factors associated with the acceptance of the new proposal. According to the company, SMC had never experienced liability claims associated with the maintenance and use of its mowers. Since the chain had suggested that SMC would be liable for injury resulting from the maintenance and use of the mowers, there is a high likelihood that SMC would be exposed to more liability claims. There is also a possibility that the price will increase by 4% if workers were paid overtime. The overtime will be required because of the increased level of productio n. Increased level of production would call for an additional 1% of the current manufacturing cost. The company is likely to lose 1% of the company’s profits. Other expenses that are expected to increase the costs by 1.5% include additional inventory insurance, additional wear and maintenance costs, pilferage and breakage, and county property tax. Other one-time costs would be associated with the increased production. This includes costs that are incurred while arranging for specific sources and materials that differ from those that were used in the previous production. Rearrangement of facilities that allow the new level of production will also reflect the new increased one-time costs. The one-time costs would range from $10,000 to $12,000. Since the new proposal reflects an additional 2,100 units, there is a high chance that the financing cost will increase. The financing costs are associated with the financing of mower inventories and account receivables. The prime rate of offering short-term funds is 7%. SMC obtains the short-term funds from the local banks at the rate of 9.5%, given that it obtains funds at 2.5% above the prime rate. Given that the chain would need 8,200 units on an annual basis, there is a chance that the already established lines of sales would be cannibalized by the new proposal. From the evaluation, it is likely that SMC will lose about 300 units of Ride King every year. The established SMC dealers would not welcome the new competition arising from the national retail chain dominance in the market. As a result, there is a likelihood that most dealers that associate with SMC will drop the SMC line. According to the proposal, there are aspects that can be negotiated while others cannot be negotiated. Aspects that are likely to be negotiated include the title transfer and the period of payment. However, other aspects are more likely to be fixed. These include the unit price indicated in the proposal. Moreover, the company would be approaching new companies in the market for the same deal. SMC has the advantage since it manufactures highly differentiated and established riding mowers. Other manufactures in the industry offer indistinguishable mowers. Although this is one of the attractive opportunities to consider, SMC should strike a balance between this opportunity and other existing and available alternatives at the market. The new proposal is more appealing because the private-brand distribution is to be made with a major national retail merchandise chain. This chain would offer various benefits to SMC. The negative impact arising from the acceptance of the new proposal includes a decrease in aggressive advertising that is intended to recruit new dealers, as well as helping existing ones. There is also a risk associated with the introduction of the new Tri-Max product under the Swisher’s name. The manufacture’s list price for a standard Ride King is $650. From the company’s financial statements, it has been confirmed that the company earns a gross profit of 15%. For the cost of goods sold, the cost for labor is about $100 while that for parts is $453. The company mowers are of high quality in the market considering that they are designed in a way to allow easy usage, as well as easy maintenance. It also stays for long without the need for replacement. The warranty lasts for one year. As in 1995, the Riding mowers accounted for 63.6% of the Swisher Merchandise Chain sales. However, the Riding mowers only accounted for 57.8% of the total gross profit incurred by the company. Unlike other companies in this industry, SMC is lucky since its current parts are interchangeable with parts that date back to 1956. The company is also lucky because its patent for zero-turning drive unit has expired. Due to this, the company has faced no competition in the market regarding the patent. This is because no company has acquired such patent in the market. Another brand that was p roduced by SMC is T-44. This trail mower has a cutting width of 44 inches. Nevertheless, when the unit is hitched to a riding lawn mower, the unit increases the cutting width by 44 inches. This unit is pulled behind by all-terrain vehicle. According to the financial statements released in1995, the T-44 units contributed to 8.2% of total sales and 13.2% of total gross profit. The self-propelled push mowers contributed 8.2% of the total sales experienced by SMC in the year 1995. These units did not contribute any amount to the gross profit of the company. The replacement parts contributed 20% of the company’s total sales. This is because there is little standardization among the mower parts that are produced in the industry. The replacement parts contributed 29% of the total gross profit of the company. Since 1996, the firm concentrated on widening its production by setting up a high-wheel string trimmer product, such as Trim-Max, a high-wheel walk behind product. The break-eve n point Breakeven point analysis for lawn mower considering its flagship product, Ride King Profit = (Sales – Variable Expenses) – Fixed Costs Sales = Variable Expenses + Fixed Costs + Profits To attain break-even point, profits must be equal to zero. Therefore, for one to get break-even point, the formula changes. Sales = Variable Expenses + Fixed Costs Fixed Costs Sales and administrative expenses = $264,700 Depreciation = $2,300 Total fixed costs per year = $267,000 Variable Costs per Unit Cost of goods sold (standardized mower price) = (85%*653) $555 Sales Price per Unit = $650 Volume in units for break-even point $650Q = $553Q + $264,000 $98Q = $267,000 Q =2725 If the company chooses to sale its flagship product that is, Ride King, it should sell 2,725 units to meet the break-even point. Given the company makes total annual sales of 4250 units, it will mean that annual sales associated with Private-label riding mower will be 40% of 4250 units. This is because the company’s financial reports point out that sales resulting from private-label riding mowers are only 40%. On average, the SMC sells 1700 units. This means that the company will not be able to meet the break-even point of 2725 units if it only ventures in selling private-labeled riding mowers. With the additional sales such as those associated with wholesalers and direct-to-dealers, SMC is able to reach the break-even point. This ensures that the company does not operate under a loss. Acceptance of the Proposal from the National Retail Merchandise Chain With the acceptance of the proposal, there will be changes in the variable and fixed costs. Changes The payment for overtime will be an additional cost that will reflect 4% in the price of the mower. Additional direct material costs could represent another 1% of the current manufacturer’s price. Additional overhead costs were estimated to be one percent. Other expenses that would be expected to increase the price by 1.5% include additional inventory insurance, additional wear and maintenance costs, pilferage and breakage, and county property tax. The chain expected SMC to reimburse it for labor costs resulting from warranty work at $22.00 per hour. The one-time costs would range from $ 10,000 to $12,000. Additional costs Variable costs Raw materials = 4% of manufacture’s price Overhead expenses =1% Other expenses= 1.5% Total increase in variable costs = (4%+1%+1.5%)*$650=42.25 Fixed costs Onetime costs= [(10,000+12,000)/2] =$11,000 Warranty work costs per week=$22*40hrs=880 Yearly warranty work= 880*52= $45,760 Total increase in fixed costs =$45,760+$11,000= $56,760 Total variable costs= 42.25+ 550 = $592.25 Total Fixed costs= $56,760 + $267,000= $323,760 The chain suggested that it would purchase at a discount of 5% of the market quoted price Sale price per unit = 95% of 650 = $617.50 Volume in units for break-even point $617.5Q = $592.25Q + $323,760 $25.25Q = $323,760 Q =12,822 From the ca lculation presented above, it is expected that SMC should be able to sell 12,822 units every year to avoid losses resulting from low level of production as well as low sales. The 12,822 units represent the number of private-label riding mowers that should be sold every year in order to meet the break-even point. Currently, the SMC private-label sales represent 40% of the total sales. Given the chain plans to order 8,200 units from SMC every year, it is apparent that the proposal is not worth accepting. However, freight charges and advertisement costs, which represent reduction in costs of operation, have not been incorporated in the calculation due to lack of accurate costs related to transportation and advertisement. Rational decision From the calculation made earlier in this paper, it is clear that after the acceptance of the proposal, SMC should reach a breakeven of 12,822 units. Considering that national retail merchandise will be making an annual order of 8,200 units, it would be prudent to undertake a further analysis. The company does not clearly indicate its costs of advertising and promotion associated with 8,200 units. As it has been pointed out, it is apparent that the chain does not need any promotion or advertisement associated with products that would be shipped to its warehouses and stores. This means that there would be a reduction in costs associated with promotion and advertising if SMC accepts the proposal. Since the advertisement and promotional costs are not known, they were not incorporated in the calculation of reduced costs resulting from promotion and advertisements. Therefore, if these costs are known, there is a possibility that a breakeven would be below 8,200 units, which means it would be worth considering the proposal. Another aspect that still leaves some concerns of whether to accept the proposal includes the freight charges. The chain proposed that it would be able to pay all freight charges that were associated with shipping the products from SMC premises to the chain warehouses and stores. This shows a possibility of reducing the transportation costs. However, the information given does not indicate the exact amount that is associated with the transportation costs. Therefore, the transportation was not incorporated while calculating changes that might occur after accepting the proposal. This implies that there could be a reduction in variable costs if transportation costs were incorporated into the calculation after the acceptance of the proposal. As a result, the breakeven point would decline below the annual order of 8,200 units. At such point, it would be prudent to accept the proposal given that the chain will be ordering 8,200 units of mowers every year. Otherwise, with the current situation, the proposal should not be accepted. The proposal might thwart SMC’s efforts to expand its share in the market through advertisement and promotion. Implementation and evaluation The private-label repre sents the highest sales of the Swisher Mower and Machine Company. However, an interest to pursue the opportunity presented by a national retail merchandise chain would lead to losses. The company should continue with the current channels of distribution. The company should incur costs with an aim of expanding its market share. The company should also find new partnerships at the global level in order to increase its international sales from 5% to over 20% in the next two years. Selling of its products through known chains at the global level would enable it to gain an international presence that would further lead to more sales in the near future. In addition, it should increase the number of retail outlets it has throughout the country to increase the sales resulting from the direct-to-dealer sales. Direct-to-dealer sales should increase in accordance with sales through wholesalers. Direct-to-dealer sales would allow the firm to enhance the design of the mower in accordance with th e taste and preference of the final user. Wholesalers will help the firm expand its operations. Given that wholesalers are purchasing the Ride King at the market price of $650, and the cost of goods amount to $552, the company is assured that fewer sales would lead to break-even point. If increase in the cost of advertisements leads to increased market share by 20% in the next two years, the company should specialize in such private-label riding mowers. This will be in anticipation of increased volume of production that would be able to meet the break-even point. This essay on Swisher Mower and Machine Company was written and submitted by user Blaze Shannon 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.