Female characters Essay Example for Free

Female characters Essay The Kite Runner by Khaled Hosseini is a novel published in 2003 which tells the story of Amir, a young Afghan boy with a traumatic past, a guilty conscience, a war-stricken homeland and a broken future. The Kite Runner explores many different issues throughout the novel; one such issue is the representation of females. Females can be seen as â€Å"material goods†, and are often shown as marginalized, weak, demeaned, and subject to many double standards in todays society, and throughout earlier history. The Kite Runner shows the idea of female representation through the development and construction of make and female characters, combined with the setting and culture in the novel. The idea of marginalized female representation is also shown in other texts such as A Lot to Learn, and Hamlet, all of which used character construction to portray these ideas. The Kite Runner portrays the idea of females as being marginalized in many different cases. There are only two females that have any backstory or focus in the book The Kite RunnerAmir’s wife Soraya, and Soraya’s mother. Hassan’s wife is also mentioned briefly. The fact that women are not focused on, and barely mentioned in the novel also show that in Afghan culture, women do not play a large role, they simply blend into the background and do as they are told. Hassan’s wife, Farzana, is described as a ‘shy woman’, ‘courteous’, and spoke in a voice just ‘barely higher than a whisper’. It seems that she cooks, cleans, and does most of the basic housework. The fact that she is so shy, polite, and quiet shows how women have been brought up in this culture. Farzana has been brought up to obey men, and to speak only when spoken to, to be polite and courteous, and to always be virtuous. The only time Farzana stood up for herself, and her family, was when Hassan was shot by the Taliban. She ‘came screaming and attacked them’ and the Taliban promptly shot her. The fact that the men could so easily and quickly shoot a woman, who was simply defending her house and family, shows again the way that women may be seen as almost worthless in the Afghan society. Soraya Taheri, Amir’s wife, on the other hand, was the complete opposite of Farzana. When we first meet Soraya, she is described as a ‘slim-hipped beauty’, ‘decent’, ‘hardworking and kind’, with a ‘princess-like’ beauty to her, and she speaks with confidence, which is unlike all of the other Afghan women described in the story. Soraya has a past that she, and everyone around her, is ashamed of. After arriving in America, Soraya saw the care-free environment, the way that women were accepted, and Soraya realized that maybe she herself could have independence too. Soraya ran away to Virginia at the age of 18; she was ‘rebellious’, she felt that she should be allowed to be independent. When she returns to her family and moves to California, the rumours spread like wildfire. All of the Afghanis here about Soraya’s shameful act, and everywhere she goes, whispers follow her. No suitable suitors appear at her doorstep, and no one forgets her ‘mistake’. ‘Its so fucking unfair’, she says, and it really is. A double standard in this society, where the men can do whatever they please and ‘no one does a god damn thing’, and when a woman does something of the same nature, they are shunned. There is a small amount of talk about Baba’s wife, who died giving birth to Amir. The Afghan community claimed that Baba would never be able to marry a woman like her; she was virtuous, clever, studying at university, and to to pit all off, she was of royal blood. Baba finally does marry this woman though, and refers to her as his ‘princess’. The way that this marriage is described accentuates the idea that men want women the way they would want material goods. The marriages are described almost as if the men are simply picking an object, and showing said object off to the world. Gertrude is seen as unequal to the the almost all-male cast. Gertrude is a female character from Shakespeare’s famous play Hamlet. The play is set in Denmark, early 14th century, and tells the story of a young prince, Hamlet, who gets a visit from his dead father’s ghost, and realizes that not all is right in the state of Denmark. Gertrude is Hamlet’s mother, and the queen of Denmark. After the death of her husband King Hamlet, Gertrude quickly remarries to the King’s brother Claudius. Hamlet depicts this sudden remarriage as betrayal, unfaithfulness, and the breaking of ‘sacred vows’. He feels disgusted that his mother would grieve so little, and move on so fast, and hatred for his mother beings to grow. The play Hamlet has been created so that we, as readers, see Hamlet’s point of view, but we do not see the way that the other characters think. I believe that this sudden remarriage was not simply because Gertrude was seduced, but because Gertrude could not hold her position of â€Å"power† without a male by her side. If we had Gertrude’s side of the story, I think we would realize that there were other motives to Gertrude’s marriage to Claudius. Gertrude could not run the state of Denmark, or even the castle, without a man in power with her; in the time Hamlet was set in, women were often demeaned, and were never seen as equals. To keep the state functioning as a whole, Gertrude realized she would need a new king to rule. Gertrude also may have realized how easy it would be for another man to take advantage; if they controlled Gertrude, they could control the state. Her marriage to Claudius at least guaranteed that the state was run by someone she trusted and could see as a ruler. None of these ideas were explicitly stated, because Gertrude was never really given a chance to defend herself and her actions, due to Hamlet being the focus of the story. ‘Frailty, thy name is woman’, Hamlet says, referring to poor Gertrude. He refers to the way that Gertrude was moulded so quickly to another’s will, the way her confidence faltered so soon, and how weak Gertrude really was. Hamlet is a character that has no respect for women. He holds a grudge against his mother, and as the play progresses, these dark feelings that he feels towards his mother grow stronger. Hamlet starts to feel so strongly to his mother ‘betraying’ him, that he starts to apply this idea to all women, even weak Ophelia. He seems to be under the impression that, though women are frail, weak, and delicate, all women deceive and take part in treachery. He does love Ophelia, but in the end, he feels that Ophelia would betray him, as all women do. He is applying a stereotype to all women, saying that they are will of weak and physical being, and treacherous at heart. Ophelia is also doted on quite a lot by her father and brother. Both men lecture Ophelia about staying virtuous, warning her not to ‘lose her heart’, but this is, again, a double standard. Laertes especially is being quite the hypocrite, since he, as a young man, would have been messing around with many young girls, and not had it held against him since it was socially accepted for men. Polonius also lectures Ophelia to keep her chastity, and talks to her as one would talk to a young child. He depicts Ophelia as being weak, innocent, nothing more than a child, and often gloats to the King Claudius about how ‘dutiful’ and ‘obedient’ Ophelia is as a daughter, as if she has no will of her own. He seems to be demeaning her, without even consciously meaning to, and Ophelia takes no offense to it; in that day and age, girls were simply brought up to accept it. ‘The object Ophelia’, Hamlet refers to Ophelia at one point. He says this the way he would say ‘the object of his affections’. He seems to be referring, yet again, to material goods, to objects, as if Ophelia is simply another prize he can add to his trophy cabinet. He also uses a great deal of sexual innuendos when around Ophelia, but neither Ophelia or any other members of the court find it offensive or out of context. He lays his head upon her lap and whispers comments that are obviously making her uncomfortable, but Ophelia never objects, simply because it was normal for women to be taken advantage of. Just like Ophelia being referred to as an object, the short story A Lot to Learn depicts an innocent girl as yet another material good. A Lot to Learn is a story about Ned Quinn, a scientist that has created the Materializer, a large machine that can create anything at the push of a button. The story tells the tale of Ned experimenting with the machine, and wishing for a girl. Before Ned mutters the word ‘girl’, he wishes for ‘money’, then a ‘martini’, then ‘beer’. These are two stereotypical goods that a person would probably wish for if he could have anything; money and alcohol. When Ned wishes for this girl, after wishing for two in-demand material goods, he seems to be sending a subtle message that perhaps he sees women as nothing more than objects of desire, yet another material good instead of a sentient being. If his experiment was a success, Ned would most likely hold on to this girl the way one would hold onto a trophy; a record of his achievements, simply for memories sake. The idea of being nothing more than an object is terribly demeaning, and another show of dominance from males. Women are very subtly discriminated and marginalized in this short story. As well as the idea of the girl being simply an object, Ned seems to be under the impression that this girl would obey him. Before wishing for a girl, Ned did not stop to think that maybe the girl would scream, or run in terror, or struggle; he simply assumed that the girl that appeared would obey. This is a show of Ned believing that women are weak both physically and mentally. This shows an immediate message about dominance, the way that Ned believes that this girl would do exactly as he wished. He seemed to be under the impression that because he was a man, he is strong, powerful, and has a sense of dignity and respect, therefor meaning that the woman that he expected to appear would simply obey. Ned seems to be very confident in himself and his invention. Though he is nervous as he wishes for each new object, he seems to be under the impression that everything will turn out fine. Ned comes across a slight hitch, however, when he mutters the word ‘girl’. In our society today, the word ‘girl’ often refers to woman, not literally a girl or child. Its a misconception, just a word in our culture that has developed to mean something else from the original meaning. Ned obviously does not want the small, innocent child that appears in the machine, as he curses ‘Hell! ’. Referring to a woman as ‘girl’ is almost demeaning in a way. The fact that Ned wishes for a girl as well is slightly disturbing. Upon reading it, most people would immediately assume that Ned wants this girl for nefarious purposes, to fulfil a fantasy or something of that drift. This is another symbol of the female representation being marginalized, shoved aside as the weaker gender. All of these different characters from these three stories easily show the idea of females being marginalized and disenfranchised. Characters such as Ned Quinn, Hamlet, and General Sahib are constructed to be dominant over the female characters. The settings and culture, when combined with these strong male characters, show the many double-standards that exist between females and males, and also show the idea of females being represented as trophy objects.

Roles of a financial manager

Roles of a financial manager Introduction Of The History Of The Function And Qualifications Of A Financial Manager First we need to understand the term ‘financial manager, Brealey, Myers and Allen (2008, p.6) referred this term to anyone in an organization who is specialized in finance and responsible for the companys investment or financing decision, large corporation may name it as ‘controller, international conglomerates even appoint a Corporate Financial Officer [CFO] to be responsible for corporate planning. History Of The Financial Managers Function Ever since 1900s and even after the Great Depression in 1930s, the primary role of a finance people was only a descriptive discipline on bookkeeping which means accurately recording all transactions related to the payment of suppliers, billing of customers, and handling of cash passing through the accounts department and issuing periodic financial statements. Until late 1960s increased competition in industries forced financial managers to shift their focus towards evaluating investment opportunities and making decisions on the choice of assets and liabilities necessary to maximize the companys value. The 1970s and 80s was a period of increased international competition, CEOs became concerned with operational efficiency to cope with the fast growing market, this included the accounting functions which was streamlined and required to reach out to becoming a profit center for the whole organization (Besley Brigham, 2005, p.6). This transitional shift was gradual and finance managers r oles are no longer stuck solely to the accounting functions, hence a new operational trend brought in a new breed of heavily educated controllers profession with MIS training and computer systems operational capabilities to bring forth efficiency and accuracy in management reports and analysis versus the old accounting systems. Olley (2006) quoted a study by the Institute of Management Accountants (IMA) [The Practice Analysis of Management Accounting (1996)] which mentioned that since the mid 1980s, management accountants have transitioned from the traditional role of being a ‘number cruncher to an internal management consultant and decision-support specialist. Over the century, finance manager has risen to a highly educated, professional and useful positions in the entire corporate structure. Qualification Requirements Of A Financial Manager [FM] In normal practice, a finance manager has to have ACCA/ HKICPA or degree in accountancy or financial planning academic track record or even a chartered accountant qualification, who may possess a minimum of 10 years experience in accounting and financial planning. The traditional career path towards a Financial Manager was through the accounting clerical ranks, then move onto being an assistant accountant and accountant. Other recruiters would prefer one who has been an auditor as this experience allows the individual a wide exposure to auditing and learning from different industries, knowledge of financial situations and how to avoid human or systems errors, so that the person is more affluent on how to manage a smooth transaction flow. Expectations From Corporations, Job Description And Key Attributes Of FM Expectations From Corporations The functions, levels and scopes of responsibilities of financial managers can be very different depending on the size of organizations. For large corporations, the generic role is highly focused on strategic analysis while for smaller organizations, the role could only be more concerned on the collection and preparation of accounts and ledgers. Michael Page International, one of the worlds executive recruitment agent, posted a front page headline advertisement in Classified Post of South China Morning Post on 14 November 2009 in the need of a Chief Financial Manager. The advertisement stated the incumbent will be an integral part of the senior management team, report to the Managing Director [MD] with the ultimate responsibility for the control of the global finance operation of a new venture. The person will need to manage the cash situation of each branch of the business and exercise the financial strategy across multiple locations and will need to build the necessary reporting, risk and control frameworks. The person also needs to prepare analysis and financial models and ensure compliance to corporate policy and national accounting practices. In addition to technical finance advice, the incumbent should possess strong commercial acumen and will work closely with the MD on strategic growth and development plans for the b usiness, furthermore, to liaise with shareholders, key investors and build relevant banking relationships. The client expected someone with experience working within an entrepreneurial environment and display the ability to be part of a dynamic team. Allicolven, another executive search consultant, listed the criteria on its advertisement in JobsDB (13 November 2009) that the applicant has to provide value-added insight into opportunities and risks, responsible for completing the statutory consolidated financial audit for the organization, as well as ensuring the impeccable application of global accounting policy issues for the company and its subsidiaries, the development and maintenance of global controls surrounding treasury and cash management. The client required from the incumbent excellent leadership, proven understanding of regulatory capital issues and align with regulators, excellent communication and command of English and Chinese. These advertisements include all the criteria this paper aims to discuss on and one can easily see the challenging roles of a finance manager nowadays which exceeds the normal accounting functions already. Job Description Of FM Typical work activities, stated in the Job Description of a Financial Manager in JobsDB (9 Nov 2009), Prospects (16 Dec 2009), and Careerplanner (16 Dec 2009) are summarized below, with each requirement stating clearly a standard that has to be met and how the results of the good work would impact the organization: Manage and oversee the daily accounting functions to ensure relevant accounting activities are handled in compliance with the regulatory requirements and group accounting policies and maintain the highest standard; Coordinate and execute all financial related activities in the groups businesses to ensure the proper financial management and minimize the financial risks; Assist the top management to formulate strategic and long-term business plans; Monitor and supervise the month-end closing to ensure all management reports are tendered on time and with accuracy; Prepare and review monthly financial charts for all offices, debrief the financial data and results into business implication to relevant divisional heads; Compile various periodic analytical reports and hold discussion meetings with department heads timely to alert them of the updated business performance; Liaise with external auditors to ensure annual auditing is performed smoothly; participate in the group internal audits to ensure proper control procedures are in place; Monitor cash flows, oversee the total funding, predict future trends of cash and fund management to optimize the benefits of the companys fund usage; Establish the annual budget program and financial models to sustain a smooth and comprehensive process; Handle taxation and legal matters; Review and implement efficient and effective internal control system, make recom- mendations on existing work procedures to improve efficiency. Set up accounting software to ensure it meets the corporate accounting requirement; Supervise the accounting staff locally and ensure the accounts department is well managed, liaise with overseas accounting heads to make sure appropriate guidance and directions are given. Assist in appropriate recruitment and provide coaching and training programs to staff members and conduct performance review for them; Work independently, when applicable, take the initiative to provide input on process improvements as it relates to reconciliations; Develop network and relationships with community and external contacts, such as customers, auditors, solicitors, bankers, brokers, creditors, insurance companies and statutory organizations. Provide assistance and solutions to them whenever necessary; Analyze and keep updated of changes in legislation, financial regulations, competitors move and market trends, research and report on factors influencing the organizations business performance and advise the management accordingly. The Key Attributes And Competencies Required For FM It is almost a prerequisite for a professional finance manager to be analytical, rational, cautious and meticulous yet possessing a macro view of the whole accounting picture, ethical, risk sensitive and inquisitive to detect fraud in any areas in the organization. General personal attributes such as being hardworking, independent with initiative, responsible and accountable, well organized, efficient, timely, cost-effective, self motivating, willing to work under pressure are expected. In addition, management skills to enhance productivity of the accounting team, interpersonal skills in proactively communicating the financial facts and findings to the management, coordinating with other department personnel and decision makers, and being a team player would be most appropriate and eligible to be a finance team leader. Typical Accounting Roles Of Financial Managers And The Critical Aspects Gitman (1992, p.8) defined that financial management is in the arena of business management, dedecated to a careful selection of sources and prudent use of capital, with the aim in enabling a spending unit to move towards the direction of reaching its goals. The duties and responsibilities of financial managers vary with their specific functions and position titles in different organizations, this includes being a controller, treasurer, credit manager, cash manager, internal auditor, taxation manager, risk and insurance manager. Each of these functions has their critical aspects and prime objectives. Function As A Controller Controllers direct and compile the preparation of financial analysis reports concluding and forecasting the organizations financial status. These analyses include income statements, balance sheets, continual review of revenue and expense trends and analysis of future earnings. Controllers provide periodic compilation of business cycle forecasting statistics and periodic calculation of a standard set of ratios for corporate financial performance and regulatory authorities. Controllers make financing decisions typically including should the company raise funds by borrowing short term or long term debt or by selling stock and equity, timing to pay dividends and timing to sell the debt and equity. The long range plan should include a listing of capital investments required and calculate the economic benefits to attain the revenue and profit objectives. Brigham Ehrhardt (2002, p.502) mentioned clearly that effective capital budgeting and funding allocation including cash management, budg eting, sourcing and requirement can improve both the timing and quality of asset acquisitions, all of these decisions affect the investment profile of the company hence impact the shareholders value. It is common that controllers oversee the accounting, audit and budgeting, logistics departments and are responsible to communicate any financial variances and adverse trend results to management, along with recommendations for improvement. With regards to budgeting, Mason (2007, pp.121-123) briefed that a controller should determine various budgets on sales and revenue, revenue expenditure, profit and loss, capital expenditure and cash budgeting. The prime purpose of budgetary control is to maintain expenses to be spent within the limits of income. As the budget is set, a controller must control costs and management overheads and allocate the costs accordingly. Figure 1.0 illustrated basic elements of management overheads, listing clearly actual expenses versus the budget assigned. Function As A Treasurer Treasurers are responsible to oversee the organization cash, execute capital-raising strategies to support expansion of the company. Basically, as Brealey et al. (2008, p.6) mentioned, treasurers look after the investment of funds and manage associated risks, supervise cash management and deal with merging and acquisition activities. To ensure tasks to be properly processed, they need to maintain relationships with bankers, stockholder and other investors holding the companys securities. An example of Allied Air Products, given by Besley Brigham (2005, pp.690-691) which issued different classes of securities because the finance team was aware that different investors had different risk and return trade off preferences, so to appeal to the broadest possible market, Allied offered securities to attract as many different types of investors as possible. Besides, different securities are more popular at different points in time, the company can issue whatever is popular at the time they need money. A wise strategy that takes advantage of market conditions can lower a companys overall cost of capital. Function As A Credit Manager Credit managers have to tailor make credit agreements that concerns the indebtedness limits, evaluate the credit applicants, ensure that the company maintains a fixed amount of working capital to cover the companys operating cash needs. Primarily, they monitor the companys issuance of credit, develop credit rating criteria and determine the ceilings, establish an accounting system for the sake of banking transactions (Van Horne, 2002, pp.449-459). Furthermore, they are responsible to review the collection reports, status of outstanding balances, then arrange to collect debts of past-due accounts or submit the delinquent accounts to solicitors or outsourced agencies for collection. This role ensures the company to have valid funds for the operation and arrange new sources of finance for a companys debt facilities. Function As A Cash Manager Cash managers monitor and control the flow of cash, control check stock, signature plates, separate the responsibility for the cash receipts and bank reconciliation functions, process all accounts payable and receivables, and cash application transactions in accordance with rigidly defined procedures. Petty cash authorization and usage is to be supervised, recording incoming cash payments and verify amount of cash discounts taken. All above measures have to be scrutinized to ensure proper cash in-flow record and usage to meet the business and investment needs of the company and avoiding the risk of committing fraud if the operations are not monitored well. Least to mention, cash flow projections are required so that the management needs to determine if external loans are needed to meet the cash requirements or if surplus cash can be invested in other interest-bearing instruments. Cost accounting and Inventory accounting is another major role of Cash Managers, they need to conduct job or process costing and verify the inventory valuation, because inventories form a link between production and sale of products. Van Horne (2002, p.463-465) explained that cash managers measure the benefits of inventory versus the cost, like account receivables, inventories hedging should be increased as long as the resulting savings exceed the total cost of holding the added inventory. Other than paper work, cash managers have to coordinate periodic physical inventory counts, audits and allocation methods, and provide periodic compilation and evaluation of the inventory costs. Function As An Internal Auditor And Coordinator With External Auditors The scheduling and management of periodic audits within the company lies upon the shoulder of the Internal Auditor. The preparation of audit reports and communicating the findings and recommendations to the management and board of directors is essential. Without saying, they are responsible to assist the annual external auditing. Auditing for fraud especially for small scale transactional fraud is difficult, so by observing the environment, the managing persons accountabilities and employee lifestyles may help in detecting unnoticeable fraudulent act. American and European based corporations have their own internal auditors who perform ad hoc auditing within the corporation worldwide at least once or twice a year. Function As A Tax Manager The reporting requirements of all governmental authorities have increased significantly and become more complex, so it becomes mandatory that companies comply with the changing federal and local tax laws and regulations. Tax managers handle the tax filing and reports for the organization so they must be familiar with tax laws and report timely to the Inland Revenue and tax authorities. Profound knowledge of and experience in international business and personal tax laws will help in this role although company may hire external tax consultant or tax attorneys. Tax managers should review the annual and strategic plans to develop the tax jurisdiction and liabilities for each period, develop tax shelter policies, research the foreign tax consequences of the business plan, recommend actions concerning all tax adjustments and at times, defend the company in respect to disputed tax matters. Eun Resnick (2001, pp.475-486) recommended some measures to be taken by tax managers, such as acceler ating deductions which involve depreciation, making use of local and foreign countries tax credits, avoiding non-allowable expenses, increasing tax deferrals and obtaining tax exempt income to use the excess tax savings in other forms of investment. It is critical that the application of tax laws must be considered in many day-to-day operating decisions, setting up business operations overseas, utilize tax havens, consider personal tax situation when hiring expatriates which will help to avoid paying excess taxes by the company or individuals. Function As A Risk And Insurance Manager And Liquidity Crisis Manager Risk and insurance managers oversee the operations, projects and production programs to minimize risks and losses that may arise from financial transactions and business operations. They need to manage the insurance budget, analyze and measure risks of the investments, direct operations of brokerage firm which were commissioned in buying and selling securities, insurance negotiations, and finally select the insurance brokers and carriers. Establishing procedures for custody and control of assets, records, loan collateral, and securities, review reports of securities transactions and price lists is critical to ensure safekeeping and analyzing the market conditions. Rowe et al. (1994, pp.383-386) suggested risk managers to work on the capital cost overruns, nationalization of facilities as some countries may nationalize certain industries with little or no compensation to the previous owners, ecological costs notably in the asbestos and tobacco industries, sales fluctuations, market gr owth rate, companys market share, investment required, cost of production, raw material scarcity, deterioration of margins for competing products, and technological advances. They would identify the key variables that have impact on the business decision, after all, a long range plan should include an in-depth assessment of the risks that may occur as a result of the business plan. If impending problems are predicted, company can avoid going into involuntary liquidation. Functions Specifically Required In Financial Institutions Financial managers who serve in financial institutions, such as commercial and investment banks, finance associations and credit unions, oversee a variety of functions, including loans, trusts, mortgages, futures, lines of credit and investments. They must be highly familiar and operate in compliance with the State laws and investment regulatory rules and always keep abreast of the fast growing array of financial services and products. Arnold (2005, p.627) suggested that managers have to evaluate and examine application, approve or reject, lines of credit and commercial, real estate and personal loans, they also need to be aware of, and assess the international risk that arises due to foreign currency exchange rates and inflation rates, economical and political situations which may impact the local and foreign countries bonds requisition. Liability Responsibility Financial manager, regardless of the functions above, should monitor the accruals, take a standard review of customer advances in the closing procedure if the company regularly deals with a large amount of customer deposits. They should plan the current and long-term liabilities, such as accrual for bonuses, commissions, property and income taxes, royalties, unpaid wages and vacation pay, warranty claims, by period, in addition, they can analyze each way to reduce the companys obligation such as using just-in-time inventory methods to reduce accounts payable and arrange for a good payment terms for product or materials purchase and update the projected debt status to the year-end closing (Spiceland et al., 2009, p.358). A cautious procedure and alertness will assist the companys growth with little draw back. Organizational And Strategic Roles Of A Financial Manager As computerized systems are unanimously used in corporations, so finance managers can utilize more time in establishing strategies and implementing the short and long term goals for their corporations. As Part Of Management With Management Skills A Financial Managers function can be very distinct and like any other department manager, a finance manager needs to have general management skills such as A) Planning on what work is to be done and the completion schedule in the accounting department, especially in the timely processing of transactions and guiding the budgeting process; B) Organizing the financial tasks, office management, and software, hardware utilization; C) Directing the department work to ensure it operates in an orderly manner; D) Measuring the performance of all key aspects of the department to ensure that performance meets or even exceeds the standards set; E) Delegating work to accounting subordinates and F) Process controlling and constant reviewing if assignments are completed with accuracy and within the time frame; F) A finance manager must have a good knowledge of both company and industry operations in order to know how they impact the operations and new strategic move of the organization. As A Strategic Business Partner Any business decision, in particular the crucial strategic move, cannot dart ahead if without assessing the financial implications. This extends the domain of a finance manager to be involved in strategic business management. To compete successfully, a company must analyze its cost position relative to that of competitors, finance manager will play a strategic role here to provide competitive-cost analysis, if all competitors costs are researched, the company can project future price levels, anticipate competitors moves, prepare countermoves, and assess the potential of its strategies for success. Van Horne (2002, p.199-200) interpreted competitive-cost analysis begins with an analysis of strategic cost-driving factors which determine a companys relative long-run position. The initial question is to determine which costs are relevant in a strategic sense, should the company ‘do the things right by cutting costs in the short run or ‘doing the right things to position the o rganization for long term cost advantages by exploiting opportunities for excess returns. Rowe et al. (1994) had a good insight by raising a number of questions while revealing the financial analysis, the manager should ask if the new strategy is appropriate given the companys current financial position in the industry, do we have the financial resources to initiate the strategy, are financial resources being allocated correctly in order to achieve the strategic goal, should acquisitions be considered, should outsourcing be considered. Finance manager can help in companys growth by determining a wise use of the strategic funds (which is total funds available minus the baseline funds) for purchase of new tangible assets such as facilities, equipment, and inventory, to increase working capital, and to fund direct expenses for research and development, marketing, advertising and promotions and even for mergers and acquisitions. As Corporate Policies Writer And Evaluator Being cautious and versatile in the financial principles and discipline, knowing a thoughtful planning would affect the strategies of the company, finance manager should initiate the details of all procedures, the authorization and limitations of peoples act, regardless such act is aggressive or ignorant, into written polices and procedures. Such policies can include the operation of the accounting systems and statements issuance, the inventory purchase and control, capital and asset investments, human resources compensation plans and expenses, capital evaluation and auditing control measures must be enacted into a procedural manual for all divisional managers to follow suit. Besides, authorization and procedures of credit and collection policies, dividend polices with regards to the dividend amount and payout timing must be thoroughly documented and regulated because rightful process allow less human error or falsified ethics, avoid paying excess tax which would overall influence th e level of a companys accounts receivable. A good policy and practices impact the quality of the trade accounts, increase the companys branding and competitive edge in the market. Handle Mergers And Acquisitions And Consolidations Financial managers have an essential function in mergers and consolidations, in global expansion and related financing. The primary motive and purpose of merging two companies is to increase the value of the combined enterprise. Say if company A and company B merge to form a company C, and if Cs value exceeds that of A and B separately, then synergy exists and such merger should be beneficial to both As and Bs shareholders. A recent headline is Bank of Americas [BA] 2008 acquisition of Merrill Lynch which made BA the worlds largest wealth manager. Both Brealey (2008, p. 883) and Brigham Ehrhardt (2002, p.970) cited on the same record breaking example of AOL spending a significant amount of USD156 billion in acquiring Time Warner, aimed to create a company which offer consumers a comprehensive package of media and information products. Financial managers possess extensive and special knowledge in the areas of risks reduction, valuing the targeted firm, compliance of merger regulation s, international foreign exchange, tax considerations, analysis of the companys current surplus funds, merger analysis of benefits of the complementary resources of income, and last of all provide a post-merger report. Without the merger analysis by financial managers, these merger and acquisitions and consolidation in the market would not have been active worldwide, especially in the USA. Maximize Shareholders Value A competent finance manager should act in the interests of the companys owners and shareholders, maximize current wealth and profit of the organization by increasing the companys market value. To do so, monitoring the equity of the organization in terms of debt and credit is important, because investors expect a high return on the capital invested in terms of dividends, minimized liabilities and a maximized stock price. Brealey et al. (2008, p.22) explained that the real assets of the organization need to produce sufficient cash to satisfy bankers debt, so the capital budgeting responsibility of the finance manager plays an important role to calculate how much money the company can invest and into what kind of assets that could be predicted to earn the most and fastest, and diffuse all concerned risks. This measure is to ensure enough flow of money from investors into the company is well utilized and then maximize the return back to them to satisfy the shareholders. Summary With any and all of above accounting and organizational functions that Financial Managers have to perform and fulfill, it is almost imperative that they should take the initiative to advise, make recommendations for improvement to the management on all financial related matters. Acting as a counselor and invigilator of senior management is critical and affect the survival of the company. Prince (2005, p.15) quoted an example on the CEO of Kmart who exercised extensive high spending manners, extravagances and received excessive executive compensation in the cost of the corporation finally led to the bankruptcy of the company in January 2002, now became a subsidiary of Sears Holdings Corporation. Likewise, General Motors Company [GM] which was ranked as the largest US automaker, filed for liquidation in June 2009, finally assisted by US â€Å"Governments Troubled Relief Program and commenced its reorganization since July 2009. On the other hand, the low resource utilization manner of Murdoch (Prince 2005, p.15) was advised to use the high value assets to offset News Corporations debt, eventually, the company was spared liquidation due to the financial approach. Nowadays Financial Manager Versus Traditional Accounting Manager And The Challenges Accompanied With This Role There is a growing realization that a Financial Manager is no longer called on only to process accounting transactions and issue financial statements when these tasks require detailed technical knowledge but no considerable management or analysis skill. Instead, the modern finance manager or controller must exhibit additional mastery of a multitude of management skills, so that the accounts department runs in an efficient and effective manner, offers a detailed analysis of financial statement results, recommends improvements, and monitors the activities of other departments and perhaps even manages the computer systems in a smaller organization. They should no longer focus on the paper driven reports, so modern finance managers need to radically change the finance report styles and to be efficiently generated by the computerized systems. Financial managers need to cope with the competitive advantage, add values to the corporation, and advance into the use of electronic spreadsheets for financial analysis, target costing, disaster recovery planning, fraud prevention plan, inventory valuation, activity-based costing and budgeting, outsourcing information systems security and software package integration. Nowadays finance managers should utilize the analyzed information to strategize plans to maximize profits and act as business advisors to top management. Global Expansion And International Financial Management Globalization is a trend where business enterprise can search for lower production and labor costs complemented with high quality merchandise and production efficiency, companies may have a need to broaden the markets, seek for raw materials and new technology. Kim Kim (2006, p.4) defined globalization means integrating the world marketplace and creating a â€Å"borderless world† for goods and services. In the era of heightened global competition, international finance managers have to be a strategic partner by starting off to consider the external environment in terms of economic situation, the current and future stage of the business cycle, entrance of the new competitors, political

Connection of the Mind and Body

Connection of the Mind and Body Paragraphs 1) Why do we feel the way we feel? They rush through you menacingly on a mountain trail when you mistake a twisted stick for a snake or when you feel as if a spider is walking down your neck) . They wash over you gently when your newborn looks your way or when you see any affectionate scene. And when you gaze upon a Monet or call to mind a lilting line of verse, they bring you warmth. Feelings and emotions are woven through every human experience. Emotions are just a part of the human nature. simply, human beings are the most self-conscious animals, and their emotions are considered as base leftovers of their animal selves. societies created civilizations which demanded the need for emotions. the development and prosperities required the formation of numerous feelings. emotions are astounding, indescribable and ineffable ingredients of the human spirit. they are naturally occurring responses and the result of judgments to any situation or a perception of changes taking place within our bodies . for example, we experie nce disgust because our body undergoes physiological changes like queasiness and increased skin temperature at the sight of vomit. emotions generally are dictated to individuals rather than society; they are a result of a persons own evaluation or automatic one to an incident. they are stimulators of reactions based on self-awareness, self consciousness, and the ability to emphasize with others. emotions represent a synthesis of subjective experience, expressive behavior and neurochemical activity. there is a great wide variety of emotions including: anger, fear surprise, disgust, joy and sadness. Feelings can be conscious or unconscious, expressed or unexpressed, positive or negativeor simultaneous. Emotion is at the core of human beings lives, underlying perhaps peoples every motivation, many researchers now agree. It is what we are about, said UC San Francisco psychologist Paul Ekman, an expert decoder of facial expressions. emotions were also described by Department of Veterans Affairs psychiatrist Leslie Brothers as an intangible matter, When you get right down to it, she said, emotion is just a fuzzy, moving target. . . . Its like trying to grab fog. Your hand keeps moving through it. http://smallseotools.com/plagiarism-checker/ 2) How do our thoughts and emotions affect our health? In Woody Allens movie Manhattan, Diane Keaton is breaking up with Woody and wants to know why he isnt angry. I dont get angry, Allen replies, I grow a tumor instead. the mind and emotions play a very important role in the state of health. Therefore, its important for us to recognize and identify our thoughts and emotions, and to be aware of the impact they have—not only on each other, but also on our bodies, behavior, and relationships. Emotions that are freely experienced and expressed without judgment or attachment tend to flow fluidly. On the other hand, repressed emotions (especially fearful or negative ones) can zap mental energy and lead to health problems. emotional disturbances and disorders lead to poor performance of body activities and brings down the immune system making a person more vulnerable for infection, also leads to metabolic illnesses like diabetes. negative feelings like chronic stress from negative attitudes and feelings of helplessness and hopelessness can upset the bodys hormone balance and deplete the brain chemicals required for feelings of happiness. New scientific understandings have also identified the process by which chronic stress can actually decrease peoples lifespan by shortening their telomeres (the â€Å"end caps† of our DNA strands, which play a big role in aging). Poorly managed or repressed anger (hostility) is also related to a slew of health conditions, such as hypertension, cardiovascular disease, digestive disorders, and infection. negative feelings generally are found to cause heart attacks, cancer, back pain, change in appetite, and chest pain. not only that, but also constipation or diarrhea, dry mouth, insomnia (sleep disorder), sexual problem and sweating. in addition, negative feelings cause palpitations (heart racing), shortness of breath and stiff neck. Positive attitudes on the other hand—such as playfulness, gratitude, awe, love, interest, serenity, and feeling connected to others—have a direct impact on health and wellbeing. The attitude of forgiveness—fully accepting that a negative circumstance has occurred and relinquishing negative feelings surrounding the event—can lead us to experience better mental, emotional and physical health. The Stanford Forgiveness Project trained 260 adults in forgiveness in a 6-week course.70% reported a decrease in their feelings of hurt, 13% experienced reduced anger, 27% experienced fewer physical complaints (for example, pain, gastrointestinal upset, dizziness, etc.) In a landmark study, people who were asked to count their blessings felt happier, exercised more, had fewer physical complaints, and slept better than those who created lists of hassles. Positive emotions generally lead to faster recovery from cardiovascular stress, better sleep, and fewer colds. not onl y that, but also they generate a great sense of overall happiness, physical homeostasis and evokes healthy behavioral responses: less likely to smoke or drink and more likely to exercise. positive feelings lead to a Beneficial physiological responses which include improved sleep quality, and higher levels of antioxidants or good (HDL) cholesterol. 3) Are our bodies and minds distinct from each other or do they function together as parts of an interconnected systems? In the history of thought, the idea that the mind and body are separate has been hotly debated. Probably the most famous statement of mind/body dualism is from the philosopherRenà © Descartes, who in the 17th century argued that there are two different kinds of stuff in the world: stuff extended in space (such as chairs, computers, and human bodies) and stuff which lacks extension but somehow exists as an immaterial substance (the human mind). Many ancient healing systems emphasize the interconnection between mind and body in healing, including Hippocrates, the father of Western medicine, who taught that good health depends on a balance of mind, body, and environment. our bodies and minds are interconnected. the mind is responsible for sending signals which are basically the language of the body. These signals can be hormones which are a type of chemical messengers released by cells and glands. These hormones can be growth factors or other chemicals that influence cells and neurons. there are many systems in the brain that are regulates various functions in the body. First, the autonomic nervous system (ANS) is a part of the inner structure of the brain and is a part of the nervous system. It is responsible for regulating involuntary body functions, such as heartbeat, blood flow, breathing and digestion. it also controls all the muscles, organs and glands. When something goes wrong in this system, it can cause serious problems, including blood pressure problems, heart problems, trouble with breathing and swallowing, and erectile dysfunction in men. Autonomic nervous system disorders can occur alone or as the result of another disease, such asParkinsons disease, alcoholism and diabetes. Some autonomic nervous system disorders get better when an underlying disease is treated. This system is further divided into two branches: the sympathetic system and the parasympathetic system. The sympathetic division of the autonomic nervous system regulates the flight-or-fig ht responses (refers to a physiological reaction that occurs in the presence of something that is terrifying, either mentally or physically). This division also performs such tasks as relaxing the bladder, speeding up heart rate and dilating eye pupils. It increases blood pressure and heart rate. Furthermore, the parasympathetic division of the autonomic nervous system helps maintain normal body functions and conserves physical resources. This division also performs such tasks as controlling the bladder, slowing down heart rate and constricting eye pupils. most importantly, the balance between the sympathetic and parasympathetic system is extremely vital. last but not least, the prefrontal cortex is located in the front of the brain below the forehead. it is responsible for personality expression and planning of complex behaviors and decision-making. people experience the connection everyday in situations ranging from mouth-watering over a delicious looking dessert to butterflies be fore a presentation. in the end, negative outcomes can result from the mind and body interconnection including the failure to meet athletic, academic or professional goal due to fear by the mind. 4) What is the mystery behind the gap that connects our brains to our emotions? The mystery behind the gap that connects the brains to the emotions can be represented in one simple word, neurotransmitters. Neurotransmitters are the master mind of communication; they are the brain chemicals that communicate information throughout our brain and body. It is a simple process in which the brains consists of nervous cells called neurons which pass notes to control everything in the body. the neurotransmitter send messages from neuron to neuron which consequently determines our emotions and feelings and positive or negative mood. The brain uses neurotransmitters to tell your heart to beat, your lungs to breathe, and your stomach to digest. They can also affect mood, sleep, concentration, weight, and can cause adverse symptoms when they are out of balance. As a matter of fact, it is estimated that 86% of Americans have suboptimal neurotransmitter levels. Stress, poor diet, neurotoxins, genetic predisposition, drugs (prescription and recreational), alcohol and caffeine u sage can cause these levels to be out of optimal range. Different neurotransmitters govern different emotions. For example, serotonin calms us down and helps keep us in a good mood. Serotonin also regulates many other processes such as carbohydrate cravings, sleep cycle, pain control and appropriate digestion. Low serotonin levels are also associated with decreased immune system function. Second, dopamine helps people face life challenges with energy and confidence. It helps with depression as well as focus. Third, norepinephrine disperses concentration, alertness and motivation. It can cause anxiety at elevated excretion levels as well as some mood dampening effects. Low levels of norepinephrine are associated with low energy, decreased focus ability and sleep cycle problems.

Analysis of The Sick Rose Written by William Blake Essay -- English Li

Analysis of The Sick Rose Written by William Blake. O rose, thou art sick! The invisible worm That flies in the night, In the howling storm, Has found out thy bed Of crimson joy, And his dark secret love Does thy life destroy. In this essay, I chose to write a bout â€Å"The Sick Rose†, which is a short poem written by William Blake, focusing on the metaphorical language and the symbolism used in it. Though this poem is difficult, I like its deeper meaning and the symbolism. I think that Blake succeeds in giving us a very brilliant work in a few lines. This short poem is a narrative poem made up of two stanzas; each stanza has four lines, rhyming a b c b. The language of it is pretty easy though it is written in 18th century English. The poet uses the present tense to indicate that what he is talking about might happen anytime and anywhere. The tone in the poem is sad. It is set at night, in the â€Å"howling storm.† It has a double meaning. It is full of figurative language. The whole poem is a metaphor. It seems to be about a rose that has been destroyed at night...

Music, Truth, Profundity :: Philosophy Art Papers

Music, Truth, Profundity PART I 1. Theme One of my long-standing philosophical ‘worries’ is what I describe as a ‘cognitive dilemma’ in relation to musical communication. How can an art form which lacks a discursive element and addresses itself primarily and indeed immediately to the auditory sense, be discerned as conveying ‘truth’ or ‘profundity’? The power is amply attested — so much so that alone among the arts music occasionally figures as a ‘surrogate religion’. The pieces of this kaleidoscope — ideas culled from Schopenhauer, Langer, Jung and others — did not fall together until recently after reading Peter Kivy’s Music Alone, an account of his quest for musical profundity which ends (as he confessed) in failure, but from whose dissection of the presuppositions I gained a platform for a synthesis of my own. In this essay the key concepts of an embryonal theory are presented as a quasi ‘abstract’ of the 19K draught which comprises its first formulation. 2. Sense and Mind Kivy’s main point is that profundity must be understood as â€Å"treating a subject matter in a profound way†, i.e. discursively. Accordingly the principal means of achieving profundity are verbal, in art the tools of novelists, dramatists and poets. But musicians lack those resources; therefore, as Kivy’s analysis of Bach’s Well-tempered Clavier shows, no further yield than superb craftsmanship results — but how is this distinguishable from the craft of a Fabergà ©? These travails point to an underlying critical malaise, namely the comprehensive prejudice that reason and cognition are inherently discursive: to understand is plainly the ability to describe what one has understood. Therefore his failure to nail down musical profundity amounts to a tacit acknowledgement of the ‘ineffability’ of instrumental masterpieces — resulting in musical ‘truths’ being consigned to its sensory modality or else to a demand for marshalling verbal paraphrase for explicit decoding. My proposition is that both of these are blind alleys. Firstly, verbal analogues foster the illegitimate notion of a ‘residual language component’ (of which more infra). Secondly, sensory cortices are merely the incidental conveyances of communicative values; they are not possible sites for the germination of humanly significant meanings. Consider that speech is necessarily sound before it can be interpreted as utterance and thus belongs to the same sensory modality as music; but from this it follows that discrimination between words-as-sounds and words-as-meanings cannot be the work of the auditory cortex, but only of a mind.

Ethan Frome: Tragic figure that function

Ethan Frome: Tragic figure that functions as an instrument of the suffering of others ay cache1897 unit Four: Ethan Frome In the novella Ethan Frome by Edith Wharton, main character Ethan Frome is a man that faces many disappointments as well no self-assurance. Ethan Frome is definitely a tragic flgure that functions as an Instrument of the suffering of others In the novel. Ethan Frome overall is a very tragic tale of misery and suffering, and any of the main characters involved can be connected to that suffering.Wharton makes Ethan not only the victim, but the function of all the other characters suffering to ruly get In depth with the flaws that Ethan possesses. Zeena, Ethan FromeS wife experiences much suffering due to Ethan. Ethan spent his whole life never being able to stand up for himself. He chose to marry Zeena for the sole reason that she would end his loneliness. It could have also been the fact that he felt bad that she dedicated her life to taking care of Ethan's mom. Ne xt, Ethan decided to give Zeena a loveless relationship.Never in the text does Ethan show any sort of emotion toward his wife, nor does she show any towards him. Ethan is omewhat awful towards the one in which he personally chose to be his wife. He chooses to go to â€Å"work† rather than drive her to the doctor, he decides to pursue another woman who Is his wife's cousin, and lastly, he chooses to kill himself for the sake of his own independence and his â€Å"love† for Mattie. Zeena however, can be aggravating at times which causes Ethan to act certain ways. Zeena tragically has â€Å"hypochondria† which brings out the cold, unhappy, domineering woman who whines and complains incessantly.Ethan lets Zeena dominate him which shows his flaw of eing subordinate. These mistakes eventually lead to his fall. It Is clearly seen that Zeena uses Illness to get Ethan's attention and love he hasnt been giving. Zeena makes it hard for Ethan to show how he feels about Matti e in his heart, because when she comes around, Ethan Is blindsided by her thoughts in his head. â€Å"†¦ but there was only one thought in my mind: the fact that, for the first time since Mattie had come to live with them, Zeena was to be away for the night.He wondered if the girl were thinking of it too†¦ † (40). Another main character is Mattie Silver, who is he desired women Ethan wants to be with rather than his wife. From early descriptions of Mattie, she appears to be the silvery maiden whose arrival Into Ethan Frome's desperate life provides love and hope. Wharton describes Mattie as being a lively and happy young woman, before her suicide attempt that leaves her an invalid and a former shadow of herself. Her name, Mattie Silver, symbolizes the glistening and beauty of a piece of sterling silver.Wharton also states â€Å"The pure air, and the long summer hours In the open, gave life and elasticity to Mattie† (Wharton 60). Thls quote give Mattie the ima ge of someone with great beauty and personality. Ethan has strong feelings for Mattie and it turns out that the maiden has mutual feelings. Because she has feelings for him, and the sweetness of spirit to interest him in return, the resulting tragedies occur. She develops a catastrophic attitude. She had the mindset that if she couldnt be with Ethan, and be happy, then she doesn't want 1 OF2 sne tnen encourages Etnan to take tne slea down ana commit sulc10e wltn her.Her spontaneous and drastic emotions that are tied up with Ethan lead to much uffering. The fact that Ethan quickly agrees to commit suicide shows that he isn't really self-reliant and doesn't think for himself. Wharton shows a flaw that Ethan possesses which in turns cause much suffering for him and Mattie. Ethan Frome is definitely painted as a tragic figure in his crippled state of misery. His tragic flaw could be that he is too indebted to family, and feels too much obligation to them. This brings him home to care fo r his parents, and won't allow him to leave his wife to seek happiness.It's a good trait, loyalty, but in this case it eeps him shackled in a miserable situation, that, because he won't resolve it in a different way, leads to his tragic and spontaneous decision on the day he decides to go sledding with the women he truly desired. Although Ethan may have suffered, his suffering impacted the people around him. Ethan and his wife represent a broken relationship. It is very ironic how the pickle dish Zeena cherishes is broken. The fact that Zeena's cat breaks the pickle dish is significant. The cat is already symbolically linked with Zeena.

Samsung Yemen Lcd Tv & Its Accessories

SAMPLE MARKETING PLAN FOR SAMSUNG 3D TV â€Å"Inspire the world, create the future. † 1. 0 Executive Summary Samsung Electronics has proven to the business world that they are one of the most prestigious technology companies in the industry. With more technology advancements than our market can handle at this point and time, Samsung has paved the way for the future in electronics. One of the most popular new â€Å"toys† in the market today, is the unbelievable 3D TV. The first 3D TV was launched in March of 2010, and has already had a major impact on the market.Samsung dominated the market, controlling nearly90% of the total share. Samsung’s  product, the 9000 series TV, is  incomparable to competition with its ultra-thin screen, measuring only 0. 3 inches in width. The 9000 series also comes with a full color spectrum that makes for an  incredible viewing experience. 2. 0 Situation Analysis Samsung’s current strategy in the 3D television market is t o seize a dominant market share while the market is being pioneered and to maintain the majority market share throughout the stages of the 3D television life cycle.With the recent release of 3DTVs into the market in early 2010, the product is still considered to be in the introduction stage of the product life cycle. While Samsung introduced its  new slogan, â€Å"Inspire the world, Create the Future,† the company's strongest emphasis in the last two years has been on convergence and  integration. Samsung has re-organized their  corporation to encourage cross-pollination and innovation. This is demonstrated by the progressive approach to the market that Samsung has taken, acknowledging the lack of immediate growth in the market, and innovating to prepare for the potential growth in the market.Targeted Segment With the development of 3D TV technology, Samsung’s target market is easily identified as the Early  Adapter. An early adapter is a  consumer who has a very quick rate of diffusion, the rate at which the market accepts a new product or product idea. One Strategy Analytics Survey identified â€Å"Cube Tubers† as the most likely consumers of  products available in the 3D  TV market. â€Å"Cube Tubers,† are twice as likely to express interest in receiving 3D TV  programming at home. These consumers represent a  rather small eight-ten percent of the overall  population.They are most likely  young, mid-twenties to late thirties Caucasian males,  educated and married. They seem to be the  most likely candidates to show interest in buying the newest generation of the television market. Along with the â€Å"Cube Tubers,† the broader target market tends to be families with young children. The target audience for 3D TVs will mostly be  found in or near  bigger cities. These locations must be  considered the prime market areas due to the likelihood of the availability of 3D content in urban areas rat her than away from cities in the more technologically  constrained rural areas. Competitive Analysis . Sony cooperation 2. Mitsubishi Inc. 3 . Panasonic Inc. 4 . LG Electronics Inc. 5 Vizio Inc. 1 Sony Corporation Sony is a Japanese company that uses web advertising as a dominant feature. They offer different videos and PDF documents on their websites to help customers understand their business. When typing into Google,  Sony does not come up  first, however, Best Buy was one of  the leaders, who sell  Sony TV’s. Sony finds itself in the top five of the market share of the previous trends of the television market, usually in the top three until recently being bumped down to fifth recently in the FPTV market. Mitsubishi Inc. Mitsubishi Inc. is also a Japanese company  with a Very broad product mix, and a marketing theory that anything is possible. They Aim to release their 3D TVs mainly through private company sales rather than in nationally acclaimed retail stores like most brands. Mitsubishi has continued to  use and perfect DLP technology, created by Texas Instruments, while Samsung has moved on from DLP and has released some beautiful Plasma, LCD and LED  3D TVs.Mitsubishi’s difference is  in its picture quality,  although DLP offers great picture quality the technology has many drawbacks such as bulb replacement and interior cleaning to maintain picture quality that hinder consumers from buying their product. Mitsubishi is the most recent follower of trends by recently adopting the Smart TV  idea and integrating Internet  connectivity into the unit. .3 Panasonic Inc. Panasonic, another Japanese company, is another competitor finding its way to the top three market shares in the TV market.Panasonic aims to be  the No. 1 Green Innovation Company in the Electronics Industry by 2018, the 100th anniversary of their  founding. After Samsung initiated an unexpected price war with Panasonic  at the opening of the 3D mark et, they announced an expectancy to miss sales targets for the first year. Demonstrating Samsung’s sound knowledge of good pricing strategies keeping competitors on edge. Panasonic’s premier 3D product differs in  the backlight composition, opting to use plasma for the  opening of the 3D market. LG Electronics Inc.LG Electronics is a Korean company. LG Electronics Inc. , ranking as the world's second-largest maker of flat-screen TVs,  said it aims to strengthen its presence in the burgeoning 3D TV market, seeking to grab a share larger than its target for the liquid-crystal display (LCD) TV market. LG is eyeing 25  percent of the global 3D  TV market this year, which amounts to 950,000 sales based on an annual market forecast of 3. 8million units. That compares with LG's 15  percent market share target for  LCD TVs, or  25 million units. LG had focused on the  mass market.Initially LG’s objective  was to create footprint among the sizable mid dle class, and other than its aggressive pricing, little to  distinguish it from  other consumer durable companies. 5 Vizio Inc. Vizio is a market share leader in the industry, but its claim to success is in its ability to follow  technology and market trends. Vizio’s vision is to be the industry leader  in consumer electronics by consistently delivering the latest technologies at the most affordable price. Vizio has developed cost efficient production methods that allow them to undermine the quality of the products slightly and the price for what they sell at  significantly.SWOT Analysis Strength A. High Quality Innovative Products – Brand Prestige Samsung’s 3D TV market products lead the  industry as they have pioneered the launch of the  new market segment in  early 2010. Samsung’s LED TV product line has earned the prestige of the best picture quality available in the market by Consumer Electronics Reports. Those very products are  a lso leading the  way in innovation in the way of style and appeal to consumers, as Samsung released the 9000Series, which is the  thinnest 3D TV available at  . 31 inches.Samsung is a strong corporate brand known  for its quality products and  advanced technology use. The brand prestige that Samsung looks to carry over from the LED, LCD  and Plasma markets, hoping consumers will easily identify the brand and associate it with it high quality products from an organization dedicated to providing  market leading products. B. Availability of Resources Samsung recently transferred 300 engineers from their very prominent semiconductor business unit within the organization, and established a new television business unit.The relocation of these engineers has  allowed SE to develop market products far beyond the technology and innovative capacity of competitors. C. Constant Focus on R;D Samsung Electronic has been regularly strengthening its research and developments (R;D) fu nction. The company devotes significant resources and attention to develop consumer-preferred  products with innovative and distinctive features. It is evident from the fact that, the company invested approximately 5. 0% of its revenue in R;D activities  over 2008 and 2009. 2 WeaknessesA. Lack of Association with 3D Gaming Content Unlike SE’s competitor Sony, Samsung does not have a direct association with content provider for 3D gaming. Acknowledging that the 3D gaming segment will account for a substantial market share, one could infer Sony’s association with gaming consoles like PlayStation as  a competitive advantage over Samsung. B. High Quality, High Price Understanding SE prides itself on having very high quality products, one can infer that SE can  justifiably charge the highest price for those renowned products.To maintain a dominant market share as the market for 3D TVs expands, SE’s establish target consumer will  have to expand. With the  target consumer established economically as the upper level of the middle class and all levels of the upper class currently, the target will have to expand to incorporate all members of the middle class. 3 Opportunities A. Strategic alliances that enhance the company’s product offerings Samsung Electronics has entered into strategic agreements with some of the well-known companies of the world in the recent past.For instance, during June 2009,the company signed a patent cross license agreement with Toshiba for semiconductor  technologies. Toshiba is the leading player in the NAND flash memory market with thousands of patens under its  name. Toshiba is also in the forefront of innovations in this product category with several new technologies under its credit. By signing the cross licensing patent agreement with Toshiba, Samsung Electronics continues to have access to important NAND flash process technology as well as multi level cell flash memory design IP relevant for f uture NAND flash generations.B. Partnership to access 3D gaming content Establishing a partnership with a company in the video game industry would be ideal to increase the amount of 3D gaming content. Although this segment of  the market is currently minimal, the surplus of content could influence consumers so that the segment could increase. A partnership with a company  like Microsoft could have an impact on the market  greatly. The timing of this opportunity would be immediately, the sooner the partnership begins, and the sooner the content could be produced, presenting an opportunity  for the market  to expand. . Threats A. 3D Gaming Market – Sony The fact that Sony offers the PlayStation gaming console, they have a foot in the door with the consumers who have interest in 3D gaming, which could potentially represent a significant share of the market. Sony’s PlayStation is the first gaming console to launch 3D gaming  content. This relationship between t he two products allows Sony to sell both products together at a discount offering not only a product to view 3D content, but also a gaming console with abilities that allow consumers to play3D games.