Criticisms of Utilitarianism

Criticisms of Utilitarianism Essentially, utilitarianism holds that the correct course of action is that which will create the greatest level of happiness. Bentham called this the greatest happiness principle or the greatest felicity principle. He wrote the greatest happiness of all those whose interests are in question, as being right and proper, and only right and proper and universally desirable, end of human action. Utilitarians seek an empirical basis for morality through the measurement of happiness. The question that a utilitarian will ask himself is will this, of all possible actions, contribute most to the general happiness? Happiness is seen as the only thing that is good in itself and unhappiness the only thing that is bad in itself. Utilitarianism has broadly been categorised as either act utilitarianism, which is the form upon which Bentham founded his hypotheses and rule utilitarianism, which was developed by John Stuart Mill. Act utilitarianism envisages that the best course of action in any given situation is the act that will result in the greatest utility (i.e. the greatest benefit). Rule utilitarianism, on the other hand, holds that the correct course of action is that which follows the general rule which gives rise to the greatest utility. So, for example, it might be justifiable in terms of act utilitarianism for a group of friends to rob a person and share the money between themselves, but if this was to be the rule applied in every such situation then the effect on society as a whole would be such as to outweigh any happiness created by the act. CRITICISMS OF UTILITARIANISM Intuitively speaking, utilitarianism appears to be an extremely attractive philosophy. It offers a simplicity that many other philosophical approaches lack and in particular cuts through the mish mash of moral rules favoured by deontological thinkers. It is reconcilable with the majoritarianism favoured by democratic systems of government. Moreover, utilitarianism offers an obvious answer to the question of why we should act in a certain way in the absence of a religious justification. Despite this, the theory has attracted copious criticism. On a practical level, utilitarianism has been derided as unworkable, and even absurd. It has been argued that there is no adequate means of defining happiness, nor any suitable method for quantifying levels of happiness. Even if the theory can be made to work on a practical level, others argue, the results are morally wrong. Others object to the reduction of the human experience to the pursuit of pleasure. The various criticisms are too numerous and intricate to discuss in detail here and as such I will confine my discussion to two criticisms that are particularly prevalent in philosophical literature: the first relating to practical problems in applying the utilitarian concept and the second dealing with concerns arising from the results of utilitarian analysis. (1) Impossibility the untenability of the felicific calculus One of the most obvious problems with utilitarianism is that happiness, which lies at the heart of the theory, is an abstract concept. How can we hope to measure a quality that exists only in our minds? Furthermore, if we cannot measure happiness, how can we tell the effects that an action will have on the amount of happiness within a society? Bentham proposed a mathematical formula for calculating how an action will affect levels of happiness, which he called the felicific calculus, or utility calculus. In Chapter 4 of An Introduction to the Principles of Morals and Legislation, Bentham sets out his formula in detail. In spite of this attempt at mathematisation, it is clear, as Smart points out, that the weighing of consequences seems more often a matter of vague intuition than of scientific calculation. The felicific calculus cannot really account for different degrees of happiness nor of the fact that different people are made happy by different things, and to different degrees. It cannot scan the minds of the population and know for certain what will increase their happiness. It is often impossible to predict even what the consequences of an action will be, so any attempt to predict the effects on happiness are presumably equally unfeasible. For example, a utilitarian might argue that, if it were possible to travel back in time, then it would be entirely permissible to murder Hitler in order to prevent the deaths of millions of people. However, it is impossible for us to know what the results of this would have been. Perhaps an even more wicked dictator would win power in his place and this could result in the suffering and death of twice as many people. Based on this difficulty, Bernard Williams, among others, ridicules the felicific calculus as absurd. He argues that utilitarians would be trapped in an eternal process of calculation in an effort to determine every tiny consequence of their actions. One utilitarian response to this accusation is that utilitarian calculations should be carried out subject to reasonable limits. If the calculation procedure was left to rattle on ad infinitum then it in itself would become too costly and would itself outweigh the benefits to be derived from the calculation. Allison said that utilitarians should adopt the summary rules approach taken by Rawls in A Theory of Justice. A pragmatic approach seems reasonable. J S Mill argued that, although the calculations were crucial, they have already been carried out in the whole past duration of the human species and have now come to form part of our moral rules. Therefore, we do not require to sit calculating the outcome of every action before we make it. Of course, to some extent it will be possible to tell instinctively what will result in the greatest happiness. Unfortunately, this does rather undermine the empirical approach that utilitarians seem to be aiming for. In any event, the felicific calculus is unconvincing as a tool of genuine usefulness and even modern utilitarians appear to have come to reject it. (2) Conflict with the concept of individual rights Utilitarianism, as has previously been remarked upon, is primarily concerned with the interests of the majority of the community. This is anathema to those who support the concept of individual rights as paramount. Dworkin, for example, believed that rights are trumps that overwhelm all other moral considerations. Although he noted the apparent egalitarian and impartial nature of utilitarianism, and acknowledged that utilitarian argument not only respects, but embodies, the right of each citizen to be treated as the equal of any other he goes on to point out that this was deceptive and could easily lead to the infringement of individual rights. He gives the example of how racial segregation might be justified under the happiness principle on the basis that segregation might be of benefit to a white law student as it would protect his interests even though a minority would suffer. Dworkin neatly summarises his position when he writes If someone has a right to do something then it is wrong for the government to try to deny it to him even though it would be in the general interest to do so. It has been argued that the consequentialist nature of theory means that all manner of rights violations and atrocities might be justified by utilitarian analysis. If the end justifies the means then, to give a topical example, is it acceptable to torture a terrorist in order to obtain information as to the whereabouts of a bomb? Is it acceptable to torture his family to pressurise the terrorist into talking? If the torture results in the finding of a bomb, which is then defused, saving many lives, then the utilitarian position would presumably support the torture in both cases. Rights-based theorists, on the other hand, would consider torture to be a violation of the terrorists rights that could never be justified. Moreover, at an instinctive level the average person would be revolted at the thought of torture, if not of the terrorist then certainly of the terrorists family. It is difficult to see how utilitarianism can be reconciled with human instinct in such circumstances. A rule-utilitarian would seek to circumvent this problem by arguing that torture, if applied as a general rule, would have such a detrimental effect on society that its use cannot be justified under the greatest happiness principle. Torture in a single situation might be justified, but the fear and shame that would arise in the community at large as a result of a widely used policy of torture would outweigh the immediate benefit in this situation. John Stuart Mill also argued that there was utilitarian value in the protection of rights, since this would increase overall happiness. This is a compelling argument. The act-utilitarian, however, would seemingly be bound to accept the torture as morally legitimate. What, then, of large-scale atrocities? It could be argued that a consequentialist approach has been used to justify many of the worlds worst crimes against humanity. Smart concedes that, under a strict utilitarian analysis, it would be justifiable to cause suffering and death to a large number of people on the grounds that an even larger number would ultimately benefit. However, he points out that it would be necessary in utilitarian terms to be very sure that the future generation would benefit and, since it would almost certainly be impossible to be so certain of the future, utilitarianism would not in fact sanction the atrocity. Moreover, he says, even if we could predict the future with absolute certainty, the chance that a large-scale atrocity would result in a benefit of sufficient scale to outweigh the horror it causes is so remote that utilitarians would almost certainly condemn the atrocity. Unfortunately, this defensive argument serves to re-iterate one of the criticisms previously alluded to allude: namely, the difficulties inherent in predicting the consequences of ones actions. By admitting that we cannot predict the outcome of, for example, genocide, Smart leaves utilitarian theory open to the accusation that there are many actions for which we cannot predict the outcome, which would suggest that it is too risky to ever take any action at all. Smart confesses that a utilitarian may have to confess doubt and ignorance is of course in accordance with his empirical attitude, however this seems to be passing the buck somewhat given the staunchly empirical tradition that underlies utilitarianism. CONCLUSION The classical conception of utilitarianism as presented by its early adherents is certainly flawed and, with such keystone concepts as the felicific calculus having been undermined, it might appear that utilitarianism as a philosophical position is otiose. Moreover, it is difficult to see where utilitarianism can sit comfortably within our contemporary culture of individual rights and freedoms. Modern utilitarians, however, continue to argue their corner. Raymond Frey, also quoted by Allison, argues that utilitarianism has never ceased to occupy a central place in moral theorising [and] has come to have a significant impact on the thinking of many laymen. The actions of governments, both in this country and abroad, in response to a perceived increase in the threat of terrorism is arguably testimony to extent to which utilitarianism influences current political thinking. Of course, it may be some time before we discover whether these actions are ultimately successful in ter ms of the maximisation of happiness or whether they have the opposite effect.

Educating Rita †the Consequence of Change Essay

Belonging implies alteration. and alteration seldom comes without effect. The patterned advance to belong into a now civilization or topographic point may be physical. emotional or mental. Rita. driven by experiencing inadequate is the chief character in Willy Russell’s drama. Educating Rita. She achieves a successful move into her new universe. However. she must get the better of alteration which will come at a personal cost. Throughout the drama Willy Russell depicts many subjects ; these include relationships. pick and effect. societal category and alteration. These subjects are invariably seen in â€Å"good will hunting† . directed by Gus Van Sant. Gazing Matt Damon who plays â€Å"will hunting† . an abused Foster kid. he subconsciously blames himself for his unhappy upbringing and turns this self-loathing into a signifier of self-sabotage in both his professional and emotional life. The narrative is about his challenge to interrupt from his propertyless civilization and move on. However. he will confront many alterations through-out his quest to belong. Relationships can model or trigger alteration. and alteration is seen throughout Educating Rita. Rita embarks on an Open University class as she wants more out of her life. Rita see’s instruction as an issue path from her current life. she is â€Å"out of step† with her hubby. household and friends – Rita wants to â€Å"discover [ herself ] first† . before desiring to counterbalance with holding a kid with Denny. Denny’s compulsion of one twenty-four hours settling down with a household leads to the ulterior divorce and failure of their matrimony. Rita’s initial word picture of Denny towards Frank was that Denny â€Å"was blind† . Rita differentiates herself by saying that â€Å" [ she ] wants to see† . Denny does non understand nor is willing to negociate or pass on with Rita throughout act one. Denny’s aggressive behavior leads to the barbarian action of firing her books. in scene five. and subsequently Rita’s traveling out of the house. This alteration was a effect of Rita’s action to educate herself. despite Rita’s enduring she is still sympathetic and forgiving towards Denny. this is reinforced by Rita depicting where â€Å"the miss he married has gone too† and she subsequently states â€Å"he said I’d betrayed him. I suppose I had† . Throughout act one the audience is accounted for the turning bond between Rita and Frank. In act one scene one the stuck door is a metaphor for the attempt required to alter. Rita is confronted by a physical barrier which she would subsequently get the better of. Rita’s relationship with Frank develops throughout the drama. she is uncomfortable in the first scene of act one. as she is unfamiliar with her milieus. Rita’s uncomfortableness is depicted through her nimble speaking. curse and her changeless moving approximately. this is apparent through scene one as Rita feels â€Å"nervous† as she was â€Å"testing† Frank. Rita is ab initio physically separated from Frank ; there is an intangible barrier between Rita and Frank. However. this is rapidly diminished as their relationship develops. this is apparent as throughout the drama. Rita starts to go less nervous and starts to sit down following to Frank. Rita stops â€Å"talking at† Frank and starts â€Å"talking [ with ] † him. Despite Rita’s lost relationship with Denny and a turning bond with Frank. Rita is still decidedly lacerate between two universes. this is apparent through act one scene seven where Rita states that she is a â€Å"half-cast† . Rita’s experience in London at summer school is important as this is the beginning of a new Rita. nevertheless. it is besides the beginning of a impetus in Rita’s and Franks relationship. She is able to derive assurance to speak â€Å"sophisticatedly† . this encouragement in assurance gave her the bravery to speak and run into new friends. making a new circle of friends for Rita. This means Rita is less dependant of Frank ; this is apparent through her late visual aspects to their tutorials or non go toing at all. Frank confronts Rita kicking â€Å"†¦ that there was a clip when you told me everything† . Franks position of Rita alterations as the drama progresses. Frank is disenchanted with Rita’s transmutation under the influence of Trish and Tyler. Rita. for her portion. has lost her initial regard towards Frank. this is apparent as Frank is invariably imbibing and smoke. whereby Rita is seeking to maintain clean and â€Å"change for the better† . Relationships brush troubles which make it harder to belong ; nevertheless. the nature of relationships alters due to the individual’s picks and the effects which follow as a consequence. Rita’s motives in traveling into the universe are to accomplish some kind of pick about the way her life will follow. Rita does non desire to follow her propertyless way of sightlessness ; alternatively she wants to accomplish an instruction so that she is prone to more informed picks. Rita’s pick to inscribe in an Open University class is the first phase of picks ; this pick was later looked down upon by Denny. However. even though Rita enrolled to the class she is faced with the effects of both Denny and really finishing the class. even after she was accepted to the class she was counterbalancing to â€Å"pack the class in† . coming really near to making that in act one scene seven. However. the sight of her mother’s letdown of non â€Å"singing a different song† is grounds of her unhappiness towards the civilization. This scene is the ultimatum Rita is faced with. she is forced to do a determination between her working category and the in-between category. as she is nether belonging to the working nor the in-between category. This is apparent as she states that she is a â€Å"freak† and a â€Å"half-cast† . nevertheless. her mother’s sadness is a cardinal influence to her determination to remain at the Open University. To Rita the handiness of pick is something of a luxury. she has no program to what she is traveling to after she finishes the course†¦ However. Rita pampers to the handiness of picks. This is apparent in the last scene. where Rita is traveling to make her test. she does non cognize what she is traveling to make for Christmas. nevertheless. she says. â€Å"i dunno. I’ll make a determination. I’ll choose. † This reinforces Rita’s luxury of â€Å"choice† . Rita’s pick to analyze has immense effects in her personal life. This caused clash with her hubby. which subsequently is the cardinal factor to the dislocation of the matrimony. The disaffection of Rita from her household and friends is yet another effect of her pick to analyze. Rita’s disaffection is seen in act one scene seven. as Rita can non happen a topographic point to belong. she feels â€Å"out of step† . from both her household and Frank/upper category. depicting herself as a â€Å"half-cast† . Rita’s and Frank’s bond easy diminishes and they both drift off from each other. to a point where Frank starts naming her different names. Frank is unfastened excessively Rita. later Rita is non. Frank feels his â€Å"creation† had turned out to be a â€Å"monster† . Frank decides to name himself â€Å"Mary Shelly† . this is important as Frank has related Rita and himself to a Gothic figure called â€Å"Frankenstien† . Franks allusion shows the audience that Rita has â€Å"changed for the worst† . Throughout Educating Rita. there is heavy accent of traveling into a different societal category. Rita is dissatisfied with the restrictions she faces within her current on the job category life. She doesn’t tantrum in with her equals in her on the job category vicinity ; this is apparent in act one scene two where she acknowledges that most of her equals would hold had a babe. Rita on the other manus wants to â€Å"discover [ herself ] † and wants â€Å"a better manner of livin’† . She attempts to explicate her restlessness to Denny. but Denny’s reading of Rita’s mercenary footings as merely merely salvaging up and â€Å"moving to a better neighbourhood† . Rita feels congested on the moral values of the working category civilization she is a portion of. This is apparent in act one scene four. she depicts her category as everyone desiring to hold a babe. she says that â€Å"everyone expects it† . everyone expects Rita to settle down to a life of matrimony. Rita strives for a better societal category. one which she can link with. experiencing a big sense of belonging. her desire for a better manner of life leads her into the universe. allowing her hubby. Denny behind she can merely travel frontward. As she progresses through her Open University class. she starts to experience more of a â€Å"half cast† . belonging in nether category. She can non associate to her working category friends. nevertheless. she besides can non talk the linguistic communication of the in-between category. Rita’s position of the working category if really critical. she wholly denies their civilization claiming that she see’s â€Å"everyone pissed†¦ because their lives have no meanin’† . Her position on instruction is a position of â€Å"setting her free† . In Rita’s foremost tutorial. she looks outside Franks window peering at the pupils on the grass. saying ; â€Å"god. what’s it like to be free? † an dry position because Frank is non free. and merely restricted as he is unsated with his occupation. imbibing his manner though each twenty-four hours. Whilst educating Rita provides the audience with a good history of an individual’s patterned advance to belong to a new civilization. â€Å"good will hunting† portrays a complementary history. Like Rita. â€Å"Will hunting† is from the working category civilization. Good Will Hunting is a poetic narrative of a immature man’s battle to happen his topographic point in the universe by first happening out who he is. This is the instance for Rita. she is seeking to â€Å"discover herself† . The film is a journey through the head of Will Hunting as he is forced to digest therapy alternatively of gaol. With the aid of the psychologist. played by Robin Williams. Will discovers himself and recognize his value in the universe by understanding what affairs to him most. An abused Foster kid. he subconsciously blames himself for his unhappy upbringing and turns this self-loathing into a signifier of self-sabotage in both his professional and emotional life. The narrative is about his challenge to interrupt from his propertyless civilization. Will Hunting underscore the elements within â€Å"Educating Rita† . although Will is a troubled mastermind. they both hold the same features. Will. wish Rita experiences the adversities of belonging to a new civilization. Will Hunting is besides faced with an Ultimatum ; Will doesn’t see the chances which lie in front of him. blinded by his way. However. he is put directly by his best mate ; Chuckie who states â€Å"Look – you’re my best friend. so don’t take this the incorrect manner. In twenty old ages. if you’re still livin’ here. comin’ over to my house. still workin’ building. I’ll putting to death you. That’s non a menace I’ll kill you† . This rough statement is the turning point for Will. Will is wholly different to Rita ; they are both universes off from each other. However. in both instances. traveling onto a new universe involves painful alteration before traveling frontward. In both these histories. traveling into a new universe involves troubles and challenges. both characters strive for an instruction to accomplish their coveted result. Rita achieves her ultimate end of holding â€Å"choice† through instruction. Will Hunting in â€Å"good will hunting† is forced to take upon instruction to endeavor for a better category. to open his chances. In both these instances. we see that to travel into a new universe is overwhelmed by troubles. but it could besides convey their coveted wages.

Chicken run Essay

Executive summary: 1998, Excel Poultry & Meat Sdn Bhd (EPM) was a SME located in Kluang, Johor, operating business of chicken farming and supplying chicken throughout Malaysia. This subsidiary of PCK holding since 2005 was managed by Encik Selamat, a Certified Public Accountant (CPA). It became one of top 5 chicken suppliers within mid-tier producers in the country due to increasing demand in year 2000 from superstores and fast-food chains, high chicken consumption by Malaysian, and expansion of chicken industry. However, in 2008, cost of poultry production increased. EPM operating cash was low and severe, that it â€Å"had puzzled Encik Selamat† (p. 4). Other problems were also identified. Decision Maker: Credit Controller Ms Choy is the decision maker as she has the responsibility to make the right decision regarding unethical conduct of Encik Selamat, she can convince Board of Directors about En. Selamat. If she failed to convince BOD to take action, she can then reveal the issue to the auditor, besides mentioning to the auditor the lack of segregation of duty in the business operation. She can execute and monitor implementation and performance of employees under her responsibility and convince her friend, Puan Azura to do the same. What should Ms. Choy do? Analysis: 1) SWOT analysis S – STRENGTHS | W – WEAKNESSES | * One of top 5 chicken suppliers * Continuing profitability and growth * Good promotional strategy * Qualified accountant (Encik Kasim) * Reliable Credit Controller (Ms Choy) * Encik Selamat’s reputation in community| * En. Selamat’s lack of expertise in poultry and meat industry * 2008’s operational crisis * Lack of focus of business operation * Cash flow issue * Conflict of interest * Possible error/ fraud/fictitious transaction * En. Selamat’s connection | O – OPPORTUNITIES | T – THREATS | * Malaysians’ highest consumption rates * Popular quick-service restaurants * East Coast Economics Region (ECER) * Emerging of giant superstores * Institutional retailing| * Production cost had risen about 56. 5% * Drop in demand * Credit limit of Cold Gold| The company has strong position in the industry as it is one of top 5 chicken suppliers. This means that EPM has a big portion of the market share in the industry. EPM also is strong for its sustained profit and growth. EPM had been able to maintain its operations and started making profit since the buoyant demand of chicken consumption. Besides, with initial capital of RM3. 6 million and starting with 20 employees, now, EPM had more than 200 employees. Occupied with good promotional strategy, EPM’s management team seized every opportunity in the industry. Moreover, EPM has capable key employees, which two of them are a qualified accountant, Encik Kasim and a reliable Credit Controller, Ms Choy. These employees contribute significantly towards the operation of EPM especially in the finance sector. In addition, Encik Selamat’s reputation in community is a strong influence of EPM towards the society where EPM was based. He was a public figure that will be contested in the local city council. En. Selamat’s lack of expertise in poultry and meat industry contributed a negative element in EPM as En. Selamat need to gain skills and expertise in the industry. Even though he was especially worried about the current unfavorable condition of EPM, his experience in this industry may not be sufficient. Besides, 2008’s operational crisis of EPM placed En. Selamat away from a smooth career track as recorded before 2008. EPM was lack of focus of business operation as it was at the infant stage and yet to mature in a proper method of management. Next, within EPM, there was cash flow issue and the company had to resort to short term borrowing which subjected to higher interest payment obligations. There was conflict of interest between Encik Selamat’s personal deal with Encik Azman, former college mate which was one of the executive of Cold Gold and the company’s interest. Cold Gold was one of EPM’s major customers. This relationship may impair En. Selamat’s judgment. In EPM, a few possible error/ fraud/fictitious transactions were detected, especially the irregularities in debtors’ account. The symptoms lead to a conclusion that it was caused by the former employee of EPM, En. Munir. Another factor that can be considered as EPM’s weakness point is En. Selamat’s connection with parent company of EPM, PCK Holding, where En. Selamat might be able to secure his position in EPM despite the problem he created without facing any punishment. The industry is in quite a potential market where Malaysians’ highest consumption rates of poultry and meat product. Malaysia was having one of the highest per capita consumption rates in the world – for chicken (32. 5 kg) and eggs (298 units) – and there were no dietary prohibitions (during these years) and religious restrictions against chicken consumption. In addition to household and traditional delicacies demand, the surge of popular quick-service restaurants from outside Malaysia and home-grown fast food chains intensified the market. Besides being the recognized poultry exporter, the industry was supported by the government through the East Coast Economics Region (ECER) as the poultry sector was part of the plan. Emerging of giant superstores and institutional retailing also enhanced the bright future of the industry. Despite the favorable situations in the market, EPM faced threat of chicken feed which resulting the production cost to rise about 56. 5%. Federation of Livestock Farmers’ Associations of Malaysia (FLFAM) made a call for higher chicken prices in order to protect producers’ earning in the face of feed cost hike. However, when the sellers did increase the retail price, some producers complained that they seen a drop in demand. Another threat was the credit limit of Cold Gold Sdn Bhd which had exceeded its level. This has significant effect to the company as Cold Gold is one of EPM’s major customers multiplied with the other issues faced by EPM. Increment in production cost Drop in demand Low cash flow High interest expense INABILITY TO PREDICT ENVIRONMENTAL CHANGE & FORCAST CONSEQUENCES: LACK OF COORDINATION IN CONTROL AND REPORTING: Credit limit control Debtor confirmation Misstatement Lack of segregation of duty LACK OF COMMITMENT FROM SENIOR MANAGEMENT: Lack of expertise Lack of focus Conflict of interest Unethical behavior Reluctance in taking action LOW PERFORMANCE 2) Fishbone diagram According to Peter Drucker, â€Å"management is doing things right; leadership is doing the right things†. Thus, the major issue in this case is unorganized management which leads to bad performance of the company. EPM faced problem as it fails to get commitment from senior management. As a leader, Encik Selamat was lacking of expertise in poultry industry, actively involved in social and community work instead of focusing more on business operation like, had conflict of interest (agency problem) while handling credit limit issue, and had under table deal with the client. Director himself had shown lack of leadership skill and ethical awareness as he kept silent regarding the unethical behavior of Encik Selamat and had more concern on reputation than ethical conduct. Besides, management of EPM is lacking of coordination in control and reporting. This can be seen from the severity of insufficient cash flow which was noticed only when significant borrowings had been made, high expenses, and loss incurred. Lack of segregation of duty also had given wide opportunity for misstatement by employees. Finally, EPM fails to predict environmental change regarding cost of production that leads to low profit making as EMP did not make any preparation or back-up plan to overcome such problems. 3) Financial Evidence on the operation of EPM: Financial Ratio Ratio| Formula| 2006| 2007| 2008| Interpretation| GP ratio (%)| (GP/Sales)*100| 5. 4845| 1. 6542| 1. 0814| Due to increment in COGS, EPM is profiting only 1 cent for every dollar of product sold in 2008| Inventory turnover ratio| COGS/Inventory| 16. 6774| 36. 0667| 28. 4962| EPM is turning over its inventory on average, 3 times per month in 2007 while this reduces to twice per month in 2008. | AR turnover ratio| Net sales/AR| 4. 3071| 3. 3957| 2. 8808| EPM takes around 3 months to collect its debt in 2006, while it takes more than 4 months in 2008. | Days to collect AR| 365/AR turnover ratio| 84. 7441| 107. 49| 126. 702| | Description of case exhibit (Account abstract): %Increase| 06to07| In 2007, cost increased while revenue did not increase much, and operating loss was recorded as retail price was only increased in August 2008. Thus, increment of revenue from in 2008 by 36. 16% corresponds with increment in cost in that year. Expenses took 30% of operating profit in 2006 while it took almost twice the operating profit in 2008. This might be due to interest payment made for short-term borrowing. Increment in trade receivable may not be the true amount as there were cases of misstatement. Stock in 2008 was higher due to lower demand. 07to08| Rev| 0. 57| 36. 16| COGS| 4. 64| 36. 95| Oper profit| -69. 67| -10. 99| Exp| 37. 50| 45. 45| Net| -108. 64| -315. 79| Trade rec| 27. 56| 60. 49| Stock| -51. 61| 73. 33| Trade cr| 62. 16| 50. 00| Alternatives available to the protagonist: Option 1: Ms. Choy can choose not to disclose the issues that she managed to investigate within EPM. This will benefit in saving the reputation of the company in public as well as the General Manager, Encik Selamat to secure his reputation in the coming city council election. Besides, Ms. Choy can justify her action of not bringing the matter up as Encik Selamat is an important staff of EPM and she had done her part by approaching one of the directors who was reluctant to take action against Encik Selamat. The drawbacks of this choice are ethical aspect and long term impact towards the company as a whole. Choosing not to disclose the facts is an unethical behavior on Ms Choy’s part. As for the long term, the public will find out the reality of the company as time goes because the auditors are likely to question the irregularities and Ms Choy will be interrogated. In the end, the company, En Selamat and Ms Choy need to face the huge impact of being nontransparent to the stakeholders. Option 2: Ms Choy has the right to disclose her findings straight to the external auditors as she has no direct authority to take any action towards the misappropriate culture in the company as well as the director which she had approached was hesitated to do so. By this, Ms Choy’s responsibility to report to public is passed to auditors and the problem is most likely will be solved. However, this aggressive decision will affect EPM severely in terms of drop in share price and reputation. Besides, the share price of the parent company will be affected too and the dropping trend will continue for a long time. Furthermore, the reputation of Encik Selamat will be highlighted by the public and media, subsequent of the auditors’ disclosure. Option 3: Ms Choy can opt to disclose the matter internally to the board of directors. Besides, she had found evidences to support her claims about the low performance of EPM. The benefit that EPM will gain from her disclosure is to ratify the problem before the auditors’ visit the following month. If the auditor is not satisfied with EPM’s condition, justification of ratification can be made and EPM will not be punished with qualified financial reports, which is not favorable. This decision may result in impairment of EPM’s and PCK’s reputation and share prices but the impact will be lower than the second option above. Recommendation and action plan: Based on analysis above, it is recommended for Ms Choy to choose Option 3 which is to disclose the matter internally to the board of directors. Suggested steps to follow are: 1. Bring the matter with sufficient evidences and justifications together with possible solution to board of directors 2. Check whether EPM has a written guideline relating to these issues and take proper actions against these issues (e. g. salary cut, not giving bonus etc. ) 3. If no written guideline is established, in case to avoid similar situation in the future, Ms. Choy should suggest for EPM to; a. Set up and appoint an independent committees of directors to monitor the performance and compensation of staffs b. Establish policies for clear ethical conducts, job scopes and management of EPM especially to solve ethical and agency problems c. Establish a whistle-blowing policies to encourage staffs to report any irregularities d. Communicate and implement guidelines and policies across levels of management, and absorb them as the EPM’s corporate culture to be shared within the organization.

We All Know Why The Caged Bird Sings - 954 Words

We All Know Why the Caged Bird Sings Maya Angelou was a civil rights activist, author, and poet. She wrote many books and poems that conveyed the vivid experiences in her life. Maya Angelou’s works are well known and she is an eminent writer. One poem in particular that is well known is â€Å"I Know Why the Caged Bird Sings,† written in 1969. In this work she described racial inequality, and the lack of freedom African Americans experienced in the 1930’s and 40’s. Maya Angelou uses many Rhetorical strategies and literary devices to describe the lack of racial freedom in the world at this time. Maya Angelou is a leader by example, she sets the standard by her actions and the stories she tells teaches the audience a lesson. Majority of her work is to inform us of the past and she wants us to learn from her experiences in life; she is a life teacher. The purpose of this poem was to inform us of the history of our country. The poem is titled â€Å"I Know Why The Caged Bird Sings† and her purpose of writing this is to teach the reader why the caged bird sings. Maya Angelou wants to put the reader in her shoes to get the ultimate experience of racial inequality but instead by taking the role of a caged bird or a free bird. The audience of this poem are the people who want to learn about how America was during segregation. Teachers have taught us what they have been told to teach. However, Angelou has lived through this time and has experienced segregation. She is a credibleShow MoreRelatedComparative Essay-to Kill a Mockingbird and I Know Why the Caged Bird Sings1065 Words   |  5 PagesTriginhall Mrs. Teacher Honors English 10 18 November 2012 Response to Literature â€Å"The free bird thinks of another breeze†¦.a caged bird stands on the grave of dreams†¦Ã¢â‚¬  The two literary works â€Å"I Know Why the Caged Bird Sings† by Maya Angelou and Harper Lee’s â€Å"To Kill a Mockingbird† can be seen as mockingbirds that have flown over fields of prejudice and repeat what they have seen for all to hear. Jem Finch, a young boy and lawyer’s son from â€Å"To Kill a Mockingbird† clearly symbolizes a mockingbirdRead MoreThe Handmaids Tale By Margaret Atwood1375 Words   |  6 PagesThe Handmaids Tale by Margaret Atwood Introduction The Handmaids Tale by Margaret Atwood and I Know Why The Caged Bird Sings by Maya Angelou are both very well-known texts. They explore the characters horrible situations, retell the experiences through a variety of literary features which all link back to my main theme of freedom to, and freedom from. The Handmaids Tale is set in a not so distant future dystopia, the totalitarian Republic of Gilead. It is centred around Offred, a handmaid givenRead MoreRacism in Maya Angelous I Know Why the Caged Bird Sings Essay1643 Words   |  7 PagesRacism in Maya Angelous I Know Why the Caged Bird Sings Maya Angelou, the current poet laureate of the United States, has become for many people an exemplary role model. She read an original poem at the inauguration of President Clinton; she has also appeared on the television show Touched by an Angel, and there read another poem of her own composition; she lectures widely, inspiring young people to aim high in life. Yet this is an unlikely beginning for a woman who, by the age of thirtyRead More Maya Angelou as a Caged Bird Essay1153 Words   |  5 PagesMaya Angelou as a Caged Bird    The graduation scene from I Know Why The Caged Bird Sings illustrates how, living in the midst of racism and unequal access to opportunity, Maya Angelou was able to surmount the obstacles that stood in her way of intellectual develop and find higher ground.   One of the largest factors responsible for Angelous academic success was her dedication to and capacity for hard work, My work alone has awarded me a top place...No absences, no tardinesses, and my academicRead MoreMaya Angelou1001 Words   |  5 Pagesdiscriminated for their public appearances. As a victim of personal rejection and institutional racism, Maya writes in an assertive, confident tone with a repetitive style on behalf of African-American discrimination as seen through her poems I Know Why the Caged Bird Sings, Phenomenal Woman, and Still I Rise. Maya Angelou is known for being a poet impacted by personal experiences leading to the development of her writings. Angelous primary influence on her poems comes directly from her own lifeRead MoreHumans Need to Belong738 Words   |  3 Pagesthe core of the human condition. A significant individual can nurture or prevent a sense of belonging in individuals, groups or communities and is a prevalent concept in the autobiographies ‘Romulus, My Father’ by Raimond Gaita and ‘I know why the caged bird sings’ by Maya Angelou, a story about growing up African American in 1930s. These texts explore how a mentoring figure, an individual’s insecurities and how confidence and self-esteem in a community can instil or prohibit a sense of belongingRead MoreAn Interpretation of Paul Laurence Dunbars Poem Sympathy and We Wear the Mask1228 Words   |  5 Pagesinterpret Sympathy and We Wear the Mask. Both Sympathy and We Wear the Mask were written by Paul Laurence Dunbar. To begin with, the poem Sympathy suggests to the reader a comparison between the lifestyle of the caged bird, and the African American. Paul Laurence Dunbars center of attention of Sympathy is how the African American identifies and relates to the frustrations and pain that a caged bird experiences. Dunbar begins the poem by stating I know what the caged bird feels, alas!(AfricanRead More ?An Interpretation of Paul Laurence Dunbar?s Poem Sympathy and We Wear the Mask?1194 Words   |  5 PagesSympathy and We Wear the Mask. Both Sympathy and We Wear the Mask were written by Paul Laurence Dunbar. nbsp;nbsp;nbsp;nbsp;nbsp;To begin with, the poem Sympathy suggests to the reader a comparison between the lifestyle of the caged bird, and the African American. Paul Laurence Dunbar’s center of attention of Sympathy is how the African American identifies and relates to the frustrations and pain that a caged bird experiences. Dunbar begins the poem by stating â€Å"I know what the caged bird feels, alasRead MoreMaya Angelou Essay1019 Words   |  5 PagesAmericans and also acts as a spokesperson for black pride and heritage (St. James Encyclopedia of Popular Culture). Although she speaks for people of color, her messages of hope and strength appeal to people of all ages and races. Angelou is best known for her autobiography, I Know Why the Caged Bird Sings, in which she recalls herself as a young African American girl finding self-confidence in a highly prejudice world.   Maya Angelou’s work should still be taught in schools today because of her focus on civilRead Mo reComparison Between Modern Day Music And Langston Hughes And Paul Laurence Dunbar1478 Words   |  6 PagesLangston Hughes, are two of the very few who would talk about these controversies. Their poetry consisted of slavery, racial relations and inequality, opportunity, and hope. Their poetry captures the despair and faith in the colored people through all their oppression. Modern day music genre and style of hip hop or rap is a style created by African Americans. Present day rap artists, J Cole and Kendrick Lamar, are two rap artists who have revolutionized music and have become idolized by many African