Birch Paper Case Essay

The division can’t very well show a profit by putting in bids that don’t even cover a fair share of overheadcosts,let alone give us a profit. † Birch Paper Company was a medium-sized,partly integrated paper company, producing white and kraft papers and paperboard. A portion of its paperboard output was converted into corrugated boxes by the Thompson Division, which also printed and colored the outside surface of the boxes. Including Thompson,the companyhad four producingdivisions and a timberland division, which supplied part of the company’spulp requirements. For severalyears, eachdivision had beenjudged independently on the basis of its profit and return on investment. Top managementhad been working to gain effectiveresults from a policy of decentralizing responsibility and authority for all decisionsexcept those relating to overall companypolicy. The company’s top officials believed that in the past few years the concept of decentralization had been applied successfullyand that the company’sprofits and competitive position definitely had improved. The Northern Division had designeda special display box for one of its papers in conjunction with the ThompsonDivision, which was equippedto make the box. Thompson’sstaff for packagedesign and developmentspent several months perfecting the design, production methods,and materials to be used. Becauseof the unusual color and shape, these were far from standard. According to an agreement between the two divisions, the Thompson Division was reimbursed by the Northern Division for the cost of its design and developmentwork. When all the specificationswere prepared,the Northern Division askedfor bids on the box from the ThompsonDivision and from two outside companies. Each division manager was normally free to buy from whatever supplier he wished, and evenon saleswithin the company, divisions were expectedto meet the going market price if they wanted the business. During this period, the profit margins of such converters as the Thompson Division were being squeezed. Thompson,as did many other similar converters,bought its paperboard,and its function was to print, cut, and shapeit into boxes. Though it bought most of its materials from other Birch divisions, most of Thompson’ssaleswere made to outside customers. If Thompsongot the order from Northern, it probably would buy its linerboard and corrugating medium from the Southern Division of Birch. The walls of a corrugated box This case was prepared by William Rotch under the supervision of Neil Harlan, Harvard Business School. Copyright 158-001. by the President and Fellows of Harvard College. Harvard Business School case i Case6-2 Birch PaperCompany 2 consist of outside and inside sheets of linerboard sandwiching the fluted corrugating medium. About 70 percent of Thompson’s out-of-pocketcostof$400 for the order representedthe cost of linerboard and corrugating medium. Though Southern had beenrunning below capacity and had excess inventory, it quoted the market price, which had not noticeably weakenedas a result of the oversupply. Its out-of-pocket costs on both liner and corrugating medium were about 60 percent of the selling price. The Northern Division receivedbids on the boxesof $480 a thousand from the ThompsonDivision, $430 a thousand from West Paper Company,and $432 a thousand from Eire Papers,Ltd. Eire Papers offered to buy from Birch the outside linerboard with the specialprinting already on it, but would supply its own inside liner and corrugating medium. The outside liner would be supplied by the Southern Division at a price equivalent of $90 a thousand boxes,and it would be printed for $30 a thousand by the Thompson Division. Of the $30, about $25 would be out-of-pocketcosts. Since this situation appearedto be a little unusual, William Kenton, manager of the Northern Division, discussedthe wide discrepancy of bids with Birch’s commercialvice president. He told the vice president:†We sell in a very competitivemarket, where higher costscannot be passedon. How canwe be expectedto show a decent profit and return on investment if we have to buy our supplies at more than 10 percent over the going market? † Knowing that Mr. Brunner on occasionin the past few months had beenunable to operate the Thompson Division at capacity,it seemedodd to the vice president that Mr. Brunner would add the full 20 percent overheadand profit chargeto his out-of-pocketcosts. When he was asked about this, Mr. Brunner’s answer was the statement that appears at the beginning of the case. He went on to say that having donethe developmentalwork on the box, and having receivedno profit on that, he felt entitled to a goodmarkup on the production of the box itself. The vice president explored further the cost structures of the various divisions. He remembereda comment that the controller had made at a meeting the week before to the effect that costs which were variable for one division could be largely fIXedfor the companyas a whole. He knew that in the absence of specific orders from top management Mr. Kenton would acceptthe lowest bid, which was that of the West Paper Companyfor $430. However,it would be possiblefor top managementto order the acceptance another bid if the situof ation warranted such action. And though the volume representedby the transactionsin questionwas less than 5 percent of the volume of any of the divisions involved, other transactions would conceivablyraise similar problemslater. Questions 1. Which bid should Northern Division acceptthat is in the best interests of Birch Paper Company? 2. Should Mr. Kenton acceptthis bid? Why or why not? 3. Should the vice president of Birch Paper Companytake any action? 4. In the controversydescribed,how,if at all, is the transfer price system dysfunctional? Doesthis problem call for somechange,or changes, the transin fer pricing policy of the overall firm? If so, what specific changesdo you suggest?

The Biogas Production Worldwide Environmental Sciences Essay

Energy is a necessary accompaniment of human being. Basically, there exist assorted beginnings of energy like coal and other crude oil merchandises that are commercially exploited for many utile grounds. These fossil fuels have become a strong pillar of the economic system and it has penetrated so deep in the mechanism of human life that it has become about impossible to believe of a universe running without fossil fuel. Yet it is a fact that this beginning of energy will non last everlastingly. Once, fossil fuels were available copiously and at low monetary values. However, nowadays its monetary value is high rocketing on the international market and it is besides going really scarce. The immediate consequence of this is that the universe is confronting the phenomena of rising prices and lifting monetary values. Furthermore, today there is an energy crisis that has arisen due to the fright that the blessings of fossil fuel may turn into a curse with its disappearing. In add-on, the combustion of fossil fuels releases C dioxide and other toxic gases in the ambiance and a direct effect of this is planetary heating.1.1 BackgroundEnergy and energy resources can be known to be the anchor for endurance on Earth. Peoples are to a great extent dependent on assorted energy beginnings like coal or fossil fuels so as to run into up with their day-to-day needs whether it is in the power sector, the transit sector or for cookery and warming intents and about 88 % of this demand is met by fossil fuels ( Peter Weiland, 2009 ) . It is predicted that the usage of dodo dodos will come near to exceling oil ingestion by 2017 ( IEA, 2012 ) . On the other manus, nursery gases ( GHGs ) emanations in the environment are besides increasing quickly, with C dioxide being the highest subscriber. Another planetary energy challenge is the depletion of fossil fuels. Due to the increasing demand, the handiness of the fuel is diminishing. In add-on, conventional oil and gas militias are large ly found in politically unstable states, doing its easiness of usage less accessible. In this context, biogas can be derived from wastes, carnal manure or energy harvests so as to run into with the increasing energy demand in the hereafter. Biogas can be defined as a versatile renewable energy beginning which can replace fossil fuels in the power and heat production sector and in the transit sector. It has the capacity to replace natural gas besides for bring forthing chemicals and liquefied crude oil gas for cooking intents. Table.1: comparing of heat values and efficiency of normally used fuels with biogas ( Nabard, 2007 ) Normally used fuels Calorific values in kg Calories Thermal efficiency Biogas 4713/M3 60 % Firewood 2093/kg 11 % Diesel 10550/kg 66 % Kerosene 10850/kg 50 % Gasoline 11100/kg–Biogas production through anaerobiotic digestion ( AD ) procedure has many advantages over other bioenergy signifiers. It is one of the most energy- efficient and environmentally friendly bioenergy engineerings. It non merely reduces the emanation of nursery gases drastically compared to fossil fuels, but it besides produces high class fertiliser as by- merchandise.1.1.1 Biogas production worldwideIn the field of biogas, Germany has built itself a universe top taking place. In 2006, it built 826 biogas systems to a sum increased production unit of 3700, hence doing Germany the figure one biogas- based energy manufacturer ( Energy solutions, 2012 ) . Figure.1: assorted substrates available in Germany holding the possible energy accumulated for biogas production ( Baltic Biogas Bus Project, 2012 ) The worldaa‚Â ¬a„?s biogas market is predicted to make $ 8.98 billion by the twelvemonth 2017, with the desire to cut down dependence on fossil fuels and to concentrate on eco- friendliness biogas plans ( GIA, 2012 ) . Latin America is besides good known for its biogas engineering in municipal natural sewerage intervention and landfill gas engineering. It has identified 25 types of wastes for biogas production. The state has 33 R & A ; D undertakings and since 1977, five undertakings have already been implemented to bring forth biogas from healthful landfills. Latin America produces about 217 million M3 per twelvemonth which is largely used for cookery, illuming, vehicle fuel and town gas. ( H.Naveau, 1993 ) Furthermore, the biogas market has grown quickly in the recent old ages for the cogeneration of heat and power and for the production of bio- methane to be used as vehicle fuel. In the European Union ( EU ) , 17 % of all the energy will hold to be produced from renewable beginnings, and in the conveyance sector it has to make 10 % of the entire harmonizing to the European Directive 2009/28/EC, therefore doing biogas the feasible solution to make this mark. The grounds for holding a spread out on the biogas energy market includes an addition in demand for distributed coevals, terrible environmental regulations originating due to tonss of pollution and an accelerating addition in substructure and vehicle build out accommodating with natural gas. Harmonizing to Pike Research, this fast- turning market reached $ 17.3 billion in planetary gross in 2011, and this will about duplicate by 2022 to an sum of $ 33.1 billion ( Globe- Internet, 2012 ) . biogas_640x383.jpg Figure 1. : Biogas market value by parts ( Pike Research, 2012 )1.1.2 Energy sector in MauritiusMauritius is an island holding no oil, coal militias or natural gas. It is to a great extent dependent on imported energy resources. The Ministry of Renewable Energy and Public Utilities ( MPU ) is responsible for the energy policy including energy, H2O and effluent in the island. The Central Board of Electricity ( CEB ) occupies the coevals, transmittal, distribution and sale of electricity and the State Trading Corporation ( STC ) import crude oil merchandises like gasoil, fuel oil and LPG. With the addition in criterion of life, industrialisation, population growing and more development in the transit sector, the energy demand is mounting at an exponential rate in Mauritius. We are going an energy dependent society and as per the graph below, the exportation of gas oil will be more than doubled by the twelvemonth 2025. Table 1. : Imports of energy beginnings in Mauritius in 2011 ( Energy and H2O statistics, 2011 ) Energy beginning 2011 ( Ktoe ) Gasoline 126.0 Diesel oil 313.0 Kerosene 4.5 LPG 71.6 Coal 409.3 Figure1.3: Prognosis of petroleumn merchandise imports in Mauritius ( Outline Energy Policy, 2007 ) Furthermore, with the depletion of the energy beginnings, the monetary value of the fuel are augmenting, therefore doing it more hard to afford. Hence, to avoid an energy crisis in the hereafter, other signifiers of energy resources need to be exploited which is environmentally friendly and has an infinite modesty. Figure 1.4: Tendency in monetary value of exported fuel from 2002 to 2011 ( Energy and H2O statistics, 2011 ) The figures above demonstrate how Mauritius depends greatly onto dodo fuels, and this tendency is traveling to increase in the old ages to come. Hence, new options need to be found so as to fit with this increasing demand. However, the surrogate options should be in line with the Maurice Ile Durable ( MID ) construct ; a renewable and environmentally friendly beginning. In each and every place in the Mauritanian society, one makes usage of LPG for cooking intents. The existent monetary value of the gas cylinder is Rs540. If the authorities maintains the monetary value at Rs330 for consumers, the STC will hold to look for Rs 820 million for subsidy. This is due to the increasing monetary value of butane and propane in the planetary market. Hence, to rectify this, cooking gas can be obtained locally from anaerobiotic digestion of organic waste to bring forth biogas. It fits in the MID, whereby harmonizing to Pr de Rosnay, 37 % of electricity will come from biomass/biogas by 2028.1.2 RationaleIn Mauritius, we are already a dodo fuel dependent society. Hence, to cut down this job of dependence on the already consuming resource, we can concentrate on the usage of biogas at our place itself. Furthermore, with the construct of the MID, we are following a renewable energy beginning, which in the class of clip can spread out to the production of electricity. Besides, we already have the job of overfilling of our landfill at Mare- Chicose. Thus, by utilizing our family organic waste, we non merely bring forth utile cookery gas, but we besides has as by- merchandise a high class fertiliser and we are relieving the job of our landfill. In add-on, by change overing the gas into methane to be used for cookery intents, big sums of C dioxide are non emitted in the environment, therefore protecting our planet from planetary heating. And besides, we are flinging much of the waste from the environing into utile merchandises. Last, with the enlargement of the biogas energy system in our state, more occupations can be created in the field of energy, whereby Mauritius can subsequently be self- sufficient in the production of cooking gas and finally in the production of electricity, therefore cut downing on imports.1.3 Purposes and AimsThe purpose of this undertaking is to bring forth an improved biogas system that can be adopted in a family for cooking intents along with implementing its safety processes. To accomplish this, the aims identified are: To hold an apprehension of the operation of the procedure to bring forth equal biogas for cookery. To better the biogas system by modifying the old set- up To optimise the system by concentrating on: Design of the system Ratio of substrate to be used Conditionss to see to prefer biogas production To modify a cookery range so as it can run on biogas. To do research lab proving to find the methane composing in the biogas and the warming value. To analyze the hazards and safety procedures associated with the digester and to implement it. To do an appraisal of the sum of gas produced for cookery intents1.4 Structure of studyChapter one- IntroductionThis chapter introduces the undertaking rubric and gives an overview of energy tendency in Mauritius and worldwide and the purpose and aims of the undertaking.Chapter Two- Literature ReviewThe types of anaerobiotic digestion procedure to bring forth biogas and the factors impacting the procedure are discussed, along with the production of biogas in the island. Besides, the safety and hazards associated with the system are identified.Chapter Three- MethodologyThe methods undertaken to build the reactor and analytical testing of the provender and merchandise of the biogas system are considered.Chapter Four- Design and ConstructionThe stuffs of building and cost analysis are assessed.Chapter Five- Results and DiscussionsThe economic analysis and findings from analytical trials are observed and discussed.Chapter Six- Safety ImplementationThe safety safeguards that need to be ap plied to the biogas system are discussed.Chapter Seven- Conclusion, Recommendation, Future worksA sum-up of the purposes of the undertaking is made and some recommendations and future work are mentioned for betterments.

Sales Coursework Example | Topics and Well Written Essays - 250 words

Sales - Coursework Example Q1. Lynn should center her presentation on the reputation of McBath and the company’s new display system. Some of the key selling points that she should discuss include the fact that the display system will not require too much space. She should also include the fact that shoppers already love McBath’s products since the company is different. Another key point that Lynn should use in her presentation is the fact that the display system has actually worked in other new stores and an advertising campaign for the new display system is in the offing. Q2. Stores can be offered quantity discounts when they purchase McBath’s products in bulk. This will encourage stores to buy McBath’s products in large quantities (Munson 209). Stores may also be offered cash discounts when they pay in cash. This will create a healthy working relationship between McBath’s and it’s clients (Rackham 165). Consumer discounts: shoppers may be offered an extra package when they buy three. This will enhance customer loyalty and will encourage new customers to purchase McBath’s products (Schultz, Petrison and Robinson, 116). Resellers may also be offered trade discounts on the products they buy so as to encourage them to keep buying McBath’s products (Rackham 165). Q3: Lynn can use the each of the four discounts to get new accounts. People are normally drawn to products that offer discounts. She can use quantity discounts to encourage Federal and other stores to keep purchasing McBath’s products. She can also use consumer discounts to enhance the sales of McBath’s products in different stores. She can make use of the cash discount offers to encourage the new stores to keep buying the company’s

Luxury Retail Development in Hong Kong and Macau Assignment

Luxury Retail Development in Hong Kong and Macau - Assignment Example The paper highlights on the significant role that marketers play and even some of the tactics that they apply to meet their objectives.As the report highlights in the next five to seven years, China is expected to overtake Japan and become the world’s largest luxury market according to a report by Lu.Two administrative regions of China, that include Macau and Hong Kong are the key indicators of the current surge in luxury retail market in the country. Demand for luxury goods in these two cities have been observed to be on the rise despite economic slowdown, which had severe effects on major markets in the world including China. Lucrative market in Hong Kong and Macau in addition to consumers’ increased buying power has lured international luxury companies to make investment in these two markets. This essay will provide an assessment of luxury retail development in Hong Kong and Macau in relation to evolution of luxury retail market in these two cities and marketing stra tegies, which are being employed by businesses parties in the industry.  Early 1990s marked the development of luxury retail market in China. Prior to 1980s, government restrictions hampered introduction of western goods and services in the country. Consequently, internationally established luxury companies could not be able to penetrate the Chinese market.  Majority of households in the country including those in Hong Kong and Macau had lower purchasing power.

Autobiographical essay------Describe your past experiences and future Essay

Autobiographical ------Describe your past experiences and future plans, showing how the degree ( computer information syste - Essay Example I started as a database operator and gradually rose to be senior database administrator. I have worked for IBM, GM, Star Alliance (Sheraton Group). I also have the appropriate experience in sql server, Oracle, db2, sysbase, people’s soft and SAP. While pursing my bachelor’s degree, I gained expertise in almost all the important programming languages like C, C++, Java and Assembly Language. I possess over 9 years of Oracle Production DBA and MS SQL Server 2000, 2005 experience with Oracle 10g, 9i, 8i and UNIX/Red Hat Linux/Fedore/ Sun Solaris/AIX and Microsoft 2000 and 2003. I acquired over 2 years experience as an Oracle Application Server, Forms, Reports, and Data Warehouse. I hold an excellent DBA expertise with Production Database and Data Warehouse Administration. I am also proficient in Administration, Productivity and Modeling Tools. I am quite proficient at programming and Production Database Daily Administration. I do have the expertise in High Availability Tech nologies like Oracle 9i RAC, Oracle 10g RAC, Data Guard/Standby Database, Database Replication/Clone including the expertise in Database Health Maintenance. . Not to say, my panache for gaining technical proficiency was always equally matched by my drive to sharpen my soft skills.

The Adolescent Development Article Example | Topics and Well Written Essays - 500 words

The Adolescent Development - Article Example It is said that 1 out of every 5 students enrolled in the public education system of the United States came from an immigrant family. This number is believed to be ever-increasing so much so that it is projected that by 2020 the ratio will be 1 out of 3. The subject of immigration comes along with a number of other debates that is indispensable when discussing the subject. The issue, no matter the stance is a different discussion altogether. Immigration is considered as the secondary reason for a nation’s increase in the population other than natural means. But the question on the other hand of the diversity in the development of adolescents belonging to this background is a concern that is not tackled as explicitly. The importance of understanding how they adapt and develop base on their varied personal history creates a necessity for the study thereof. How do the people around them respond to the different needs they require? In the same way that the query of how do these adolescents interact and differ from those who are around them, both in the question of their relations with peers and others, vary? Studies such as ‘Beyond the Family: Contexts of Immigrant Children's Development, New Directions for Child and Adolescent Development’ edited by Hirokazu Yoshikawa. Charles A. Ellwood’s ‘Sociology and Modern Social Problems’ will also be valuable in assessing the inherent sociological diversity at play in an adolescent’s life. Studies on adolescent development and immigration issues that go along with it available on www.cciserver.ums.maine.edu may also prove to be contributory for this research. â€Å"Do Undocumented Students Play by the Rules?† a journal article by Julian Jefferies will also be at hand as it contains information regarding the educational process of immigrant adolescents. Other related literature will also be reviewed for this study.  

Techniques To Optimize Communication Skills Assignment

Techniques To Optimize Communication Skills - Assignment Example When I have to communicate with my team members, I would endeavor to keep the following techniques in mind to ensure optimized communications.Interaction Model: With a linear mode of communication, one finds it easy to make the listener understand his or her points. In all my transactions, I have seen that instead of going through a medium, one on one interaction with the listener has worked best for me. It helps develop fruitful communication and establish understanding and grow relationships in better ways. Even when interacting with the team I prefer to use interactive model through which multiple listeners can react to what I am saying one by one. This mode according to me has the least barriers to communication. I always ensure that the medium of the message is as direct as is possible to avoid misunderstandings. Transaction Model: This is more effective in group and multi-listener scenarios, wherein the speaker has all the attention of the audience and keeps it that way through the use of intelligent phrases and quips that indulge the audience and make them agree or disagree with the point being asked much like a dance between partners (Baack, 2012). However, I prefer to use this in group communication scenarios rather than one to one conversations since it starts to sound animated when too much of transaction is encouraged in one to one conversations.In both of the above techniques, barriers are extremely reduced which is the main reason why I prefer to use it.

Ebay Strategy Essay Example | Topics and Well Written Essays - 750 words

Ebay Strategy - Essay Example As the report declares eBay operates the leading online auction community on the Internet. Secondly , the second strength is intellectual property .eBay’s intellectual property such as its trademarks, copyrights, patents and domain names will help to give the company a competitive advantage over its rivals in the market place. Then , Brand is one of the key strengths of eBay.The strength of the eBay brand name is increasing. The brand is now becoming more mainstream, as it benefits from an increase in both brand awareness and brand recognition. In addition , Double-digit growth in sales has been seen in a number of the company’s eight core product categories. Pay Pal is one of the most successful strategies for eBay.The acquisition of Pay Pal has helped the company to enhance the experience of customers using eBay.This has had a knock on effect and helped to boost the satisfaction of customers using eBay. Perhaps one of eBay’s biggest strengths is its business mo del. The company’s business model means that eBay has no inventory and low capital requirements. This paper stresses that there are also some weaknesses of eBay strategy .The first is advertising revenues. Although advertising revenue only represents a small proportion of revenues, it is an area where eBay should be looking to exploit in order to generate greater revenues for the company as a whole. The second one is technology development. eBay still needs to improve a number of areas of its website in order to generate increased sales in the future.

The strategic plans of Procter and Gamble Essay Example for Free

The strategic plans of Procter and Gamble Essay INTRODUCTION   Ã‚  Ã‚  Ã‚   This study is being undertaken in order to review the strategic plans of Procter and Gamble. The Human Resource activities of the company will be identified including their estimated costs and benefits. Also, the study will identify the strategic activities and how it match the strategic goals of the company.   Ã‚  Ã‚  Ã‚   Finally, this study will formulate recommendations on how the organization might better match its human resource activities with its strategic benefits. COMPANY BACKGROUND   Ã‚  Ã‚  Ã‚   Procter and Gamble Company is a U. S. based global corporation based in Cincinnati, Ohio. It manufactures a wide range of consumer goods. The company is the 25th largest U.S. company by revenue in 2007. It is the 18th largest by profit, and 10th in Fortune’s most admired companies list as of 2007.   Ã‚  Ã‚  Ã‚   The company was founded by William Procter, a candle maker, and James Gamble, a soap maker in 1837. These two men were immigrants from England and Ireland respectively. The company grew tremendously and throughout the twentieth century, it continued to prosper. The firm expanded into other countries and introduced Tide laundry detergent in 1946 and â€Å"Prell† shampoo in 1950. In 1955, the company began selling its first toothpaste to contain fluoride which is known as â€Å"Crest† (Dyer et al., 2004).   Ã‚  Ã‚  Ã‚   Currently, the company is ranked in the top ten by the Harris Interactive/Wall Street Journal list of companies with the world’s best reputation, the number one ranking in Fortune’s U.S. Household and Personal Products most admired list. It is ranked number two on the Hay Group list of Best Companies for Leaders, and the Market Sector Leader for Household Products in the Dow Jones Sustainability Index (PG Annual Report, 2007).   Ã‚  Ã‚  Ã‚   PG ranks among the top companies for Executive Women (National Association for Female Executives), African Americans (Working Mother and Women of Color Magazines), Working Mothers (Working Mother Magazine), and Best Corporate Citizens (Business Ethics Magazine) (Ibid).   Ã‚  Ã‚  Ã‚   Supplier diversity is a fundamental business strategy of the company. In 2007, the firm spent over $1.9 billion with minority-and women-owned businesses. It is a member of the Billion Dollar Roundtable, a forum of 14 corporations that spend more than $1 billion annually with diverse suppliers (Ibid). Overview of Operations   Ã‚  Ã‚  Ã‚   The business of Procter and Gamble is focused on providing branded consumer goods. The company’s goal is to provide products of superior quality and value to improve the lives of consumers around the world. The company believes that this will result in leadership sales, profits and value creation, allowing employees, shareholders and the communities in which the company operate to prosper (Ibid).   Ã‚  Ã‚  Ã‚   The firm’s products are sold in more than 180 countries mainly through mass merchandisers, grocery stores, membership club stores and drug stores. It is continuing to expand their presence in â€Å"high frequency stores,† the neighborhood stores which serve many customers in developing markets. The firm on-the-ground operations in over 80 countries. The market is highly competitive, with global, regional and local competitors. In most markets and industry segments wherein the company is selling their products, it compete against other branded products as well as retailers’ private-label brands. In addition, many of the product segments in which it compete are differentiated by price. Essentially, Procter and Gamble compete with premium and mid-tier products and are well positioned in the industry segments and markets in which it operates. It is most often holding a leadership or significant share position (Ibid). Organizational Structure   Ã‚  Ã‚  Ã‚   Currently, the organizational structure of the company was comprised of three Global Operations Units (GBUs) and a Global Operations group. The Global Operations group includes the Market Development Organization (MDO) and Global Business Services (GBS). The heads of the three GBUs and Global Operations each would report to the Chief Executive Officer (Ibid). Global Business Units   Ã‚  Ã‚  Ã‚   During 2007, the three GBUs were Beauty and Health, Household Care and Gillette GBU. The main responsibility of the GBUs is to develop the overall strategy of the brands. They identify the common needs of the consumer, develop product innovations, marketing and sales. In the United States, the business units comprising the GBUs are integrated into seven segments: Beauty; Health Care; Fabric Care and Home Care; Snacks, Coffee, and Pet Care; Blades and Razors; and Duracell and Braun (Ibid). Growth and Strategies   Ã‚  Ã‚  Ã‚   Procter and Gamble’s sales have grown from $39 billion to $76 billion in the past seven years. The firm have more than doubled the number of brands that generate $1 billion or more in sales each year, and now have 23 of these leading billion-dollar brands in its portfolio. The company also have more than quadrupled the number of brands that generate at least $500 million in sales, and today have 18 of these brands poised to be the next billion-dollar brands. The firm have nearly doubled the number of countries in which it generates a billion dollars or more in sales each year, and now have 12 billion-dollar countries (Ibid).   Ã‚  Ã‚  Ã‚   Procter and Gamble (PG) have more than a billion dollars in sales each year with seven retail customers, up from two in 2001. PG have generated more than $43 billion in net earnings and $50 billion in free cash flow. PG’s   market capitalization has increased more than $100 billion since 2001. Currently, the company is among the ten most valuable companies in the United States (Ibid).   Ã‚  Ã‚  Ã‚   Procter and Gamble designed a diversified business portfolio to grow consistently and reliably. It designed its core strengths to win in the industry. It designed strategic, operational, and financial processes that ensure discipline to deliver. It also designed a management team and organization to lead (Ibid). 2007 Results of Activities   Ã‚  Ã‚  Ã‚   The year 2007 brought results to the company’s strategic plan for growth. It was the most demanding year that the company faced since the beginning of the decade. As energy and commodity costs continued to rise, competitive pressure also intensified. Nevertheless, the company continued to grow well and attained its target growth range. The following were the highlights of its operations: Net sales increased 12% to $76 billion. Organic sales increased 5%. Diluted net earnings per share increased 15% to $3.04. Free cash flow from operating activities was $10.5 billion, or 101% of net earnings. Fabric and Home Care grew organic sales 8%, with double-digit growth in developing markets and mid-single-digit growth in developing regions. The key growth drivers included Tide Simple Pleasures, Gain Joyful Expressions, and Febreze Noticeables. Blades and Razors organic sales grew by 8%. Beauty organic sales increased 5%, led by strong growth in feminine care, prestige fragrances, and hair care. Billion-dollar brands Always, Olay, and Head Shoulders each grew sales double-digits for the year. Health Care organic sales incremented 6% which is driven by very strong growth in oral care. In the United States, Crest extended its category market leadership to 38% behind the success of the Pro-Health line. Baby and Family Care organic sales increased 4%. This growth was due to the continuing expansion into developing markets and robust results on Pampers Baby Stages of Development and Baby Dry Caterpillar Flex products in North America.   Ã‚  Ã‚  Ã‚   Growth across geographic regions was also broad-based. This was led by mid-single-digit organic volume growth in North America and double-digit organic growth in developing markets. Also, it made excellent progress on the integration of Gillette. This was the biggest acquisition in the consumer products industry and in the history of the company (Ibid). Growth Strategies, 2001-2007   Ã‚  Ã‚  Ã‚   The basic strategy is to grow from its core competence. This is done through maximizing on its leading brands, big markets, and top customers. Specifically, this strategies are as follows (Ibid): Volume up 7% on average, for PG ‘s 23 billion dollar brands; Volume up 8% on average, for PG’s top 16 countries; Volume up 8% on average, for PG’s top 10 retail customers. Develop faster-growing, higher-margin, more-asset efficient businesses and this is done specifically through: Beauty sales doubled to $23 billion profit more than doubled to $3.5 billion; Health Care sales more than doubled to $9 billion; profit increased 6-fold to $1.5 billion; Home Care sales up nearly 85% profit more than tripled.   Ã‚   Accelerate growth in developing markets and among low-income consumers as follows: Developing market sales up 18% per year; Over one-third of total company sales growth from developing markets; Developing market profit margins comparable to developed market margins. New Strategic Design   Ã‚  Ã‚  Ã‚   The first element of the company’s strategic design is a portfolio that balances growth and consistency.   Ã‚  Ã‚  Ã‚   In the 1990’s, two businesses accounted for 85% of all the value created by the firm through the decade. Today, the firm have a much stronger and more robust business portfolio. It is competing in 22 categories that include a balanced mix of faster growing, higher-margin asset-efficient businesses, such as beauty or home care, and large, foundation categories such as laundry, or baby care. PG also have an attractive geographic mix, with about half coming from the rest of the world. The firm is focusing on achieving disproportionate growth in fast-growing developing markets. These markets have contributed more than a third of the company’s top-line growth over the past five years, and their contribution has been accelerating. Nearly 40% of PG sales growth came from developing markets this past fiscal year, and it is expected that the contribution would be even greater in the year ahead. The company’s diversified portfolio reduces exposure to single and competitive events, and maximizes future growth opportunities. Traditional businesses, like fabric care and baby care, are strong and growing in their own right, and they create scale that makes PG’s beauty and health care businesses more competitive (Ibid).   Ã‚  Ã‚  Ã‚   Geographically, the firm’s North America home base is rock solid, with dependable growth that allows them to invest in developing markets. Also, the breadth and diversity of the firm’s businesses and the breadth and diversity of the technological expertise that supports these businesses enable the company to transfer technologies from one business to another. For example, Crest Whitestrips was created by combining bleach stabilization technology from laundry care with film technology from corporate Research and Development (RD) to provide in-home teeth whitening. The Swifter Wet Jet pad combines absorbent cores from feminine care with flexible surface lawyers from baby care. Olay Daily Facials combines structured paper from family care with skin conditioning and mild cleansing from beauty to provide a mini-facial in the home. The company’s ability to combine technologies from so many diverse businesses cannot be rivaled in the industry because no other consumer products company has the scope of science and technology found at PG. The firm’s business portfolio is not static. It uses the operating total shareholder return (TSR) delivered by each business to continuously ensure its portfolio is maximizing shareholder value. TSR is a cash flow return on investment (CFROI) model that measures sales growth, earnings growth and cash flow to determine the rate of return that each business earns (Ibid).   Ã‚  Ã‚  Ã‚   The firm’s researchers and entrepreneurs around the world working in areas that are relevant to their business. They are establishing the company as the preferred commercialization partner for these external innovators, and it is making a huge impact. The firm’s ability to innovate is most evident in the net present value of its innovation pipeline and the organic incremental sales growth generated by innovation. Innovation-driven value creation for shareholders and incremental sales growth from innovation have nearly doubled in this same time period (Ibid).   Ã‚  Ã‚  Ã‚   These are just two examples of how the company designed an institutional capability to grow. The firm’s core strengths create sustainable competitive advantages, and it is continuing to get stronger in every area.   Ã‚  Ã‚  Ã‚   The third element of the company’s design for growth is the disciplined way it managed its business. Discipline is part of the company’s culture and it is applied to every aspect of the business: strategic, operational, and financial. The company set and stick with clear strategies. It does its homework before going to market with new products and ideas (Ibid).   Ã‚  Ã‚  Ã‚   The second element of the firm’s design for growth is its combination of core strengths. Early in the decade, the firm determined that it did not have sufficient competitive advantage in the five areas that are critical to winning in consumer products: consumer understanding, brand building, innovation, go-to-market capability, and scale. It invested substantially in every area and it is paying off. For example, the company invested more than a billion dollars in consumer understanding since 2001. It transformed one of the industry’s more traditional market research organizations into a consumer understanding powerhouse. Its external benchmarking indicates that the company has the industry’s strongest suite of proprietary consumer research tools and methodologies. These tools make the firm learn faster and more effectively, and it helps discover the often unarticulated needs and aspirations that lead to breakthrough innovation (Ibid).   Ã‚  Ã‚  Ã‚   Innovation has always been the firm’s lifeblood, and it created significant advantage in this area. It has the best-in-class expertise in about a dozen technology areas that are the foundation for innovation in the industry, including enzymes, perfumes, and flavors, polymers, structured substrates, and surfactants. The firm multiplied this internal capability through an effort we call â€Å"connect + develop,† which is proving to be an enormous source of innovation and competitive advantage. It has about 8,500 researchers within the company and another 1.5 million outside the company (Ibid). Strategic Focus   Ã‚  Ã‚  Ã‚   The growth strategy of the company will exploit opportunities focusing on these areas: PG’s Core. The firm is widening its share advantages versus competition. For example, in fabric care, it is the number two player worldwide in the early 1990s. Today, the firm has a 34% share of the global fabric care market, almost double the next competitor, and its share has grown for six consecutive years. There are plenty of opportunities to keep growing all of the company’s billion dollar brands. It is proving in category after category that a leading share, even a relatively high share, is not a barrier to growth. The company aims to continue leverage its brand line-up and category-leading innovation to keep core businesses healthy and growing. Faster-Growing. Higher-Margin Businesses. The company has even greater upside in businesses such as beauty and health care. The beauty and health categories in which PG competes are   a combined $360 billion market today, and are projected to grow 3% to 4% a year for the balance of the decade. The firm has almost doubled its share of beauty and health over the past decade although the firm’s share of this combined market is only about 10% globally. Developing Markets and Lower-Income Consumers. The firm can still grow significantly in developing markets by increasing household penetration and consumer usage frequency, and by entering categories   where it has not yet competed. For example, the average U.S. householder buys five to ten times as much PG product per year as the average household in developing markets. In addition, there is a large number of households in developing regions that do not yet purchase any PG product. Closing this gap, the company is confident that it can do it over time. It will continue to drive strong growth for years to come. There are significant bottom-line growth opportunities as well. The firm will continue to leverage its economies of scale. It will reduce overhead costs by simplifying work and eliminating duplication between global business units and market development organizations. It will be more effective and efficient in how it will manage smaller country organizations and brands. It will continue to increase productivity in all of its businesses. It will continue to improve gross margins. The company’s current margin is about 52% (Ibid). Human Resource Management   Ã‚  Ã‚  Ã‚   Procter and Gamble have the most diverse and broadly experienced leadership team in its history. The top 45 leaders came from a dozen countries, and most of them have experience leading businesses in both developed and developing markets (PG Annual Report, 2007).   Ã‚  Ã‚  Ã‚   The firm is proud that they have recognized as one of the world’s best leadership development companies. PG have been ranked as one of the three best companies for leaders. Human Resources Executive magazine ranked PG as the best company among the Fortune Most Admired for â€Å"management quality†(Ibid).   Ã‚  Ã‚  Ã‚   The Human Resource department of PG have developed advanced leadership training or senior managers. The new General Manager College is targeted to the 135 general managers who run PG businesses globally. GM College focuses on Purpose and Value, leadership strategy, capabilities, systems, and culture. They have also designed a sequel to GM College which is called the Executive Leadership Program. This program is targeted to the most-senior managers in the company and focuses on agility and flexibility, embracing leading change, and sustaining growth (Ibid).   Ã‚  Ã‚  Ã‚   The firm is concerned with getting the right people into the right jobs at the right time is always a primary responsibility of management. Also, equally important and more difficult is the need to anticipate leadership capabilities that will be required in the future, and ensuring that managers get the experiences and coaching they need to be ready (Ibid).   Ã‚  Ã‚  Ã‚   One of the most visible example of the company’s ability to develop strong leaders is the number of former PG employees who are now CEOs of major companies. The president of PG himself is personally involved in succession planning for every organization in the company. They review succession plans and the progress of key leaders with the Board once a year, and with the senior management team three times a year (Ibid).   Ã‚  Ã‚  Ã‚   The human resource management values and culture of PG is reflected in their principles as follows (www.pg.com): We show respect for all individuals. We believe that all individuals can and want to contribute to their fullest potential. We value differences. We inspire and enable people to achieve high expectations, standards and challenging goals. We are honest with people about their performance.   Ã‚  Ã‚   The interests of the Company and the Individual are inseparable. We believe that doing what is right for the business with integrity will lead to mutual success for both the Company and the individual. Our quest for mutual success ties us together. We encourage stock ownership and ownership behavior.   Ã‚  Ã‚  Ã‚   We are Strategically Focused on Our Work. We operate against clearly articulated and aligned objectives and strategies. We only do work and only ask for work that adds value to the business. We simplify, standardize and streamline our current work whenever possible.   Ã‚  Ã‚  Ã‚   Innovation is the Cornerstone of Our Success. We place great value on big, new consumer innovations. We challenge convention and reinvent the way we do business to better win in the marketplace.   Ã‚  Ã‚   We are Externally Focused. We develop superior understanding of consumers and their needs. We create and deliver products, packaging and concepts that build winning brand equities. We develop close, mutually productive relationship with our customers and our suppliers. We are good corporate citizens. We incorporate sustainability into our products, packaging and operations.   Ã‚  Ã‚  Ã‚   We Value Personal Mastery. We believe it is the responsibility of all individuals to continually develop themselves and others. We encourage and expect outstanding technical mastery and executional excellence.   Ã‚  Ã‚  Ã‚   We Seek to be the Best. We strive to be the best in all areas of strategic importance to the Company. We benchmark our performance rigorously versus the very best internally and externally. We learn from both our successes and our failures.   Ã‚  Ã‚  Ã‚   Mutual Interdependency is a Way of Life. We work together with confidence and trust across business units, functions, categories and geographies. We take pride in results from reapplying others’ ideas. We build superior relationships with all the parties who contribute to fulfilling our Corporate Purpose, including our customers, suppliers, universities and governments.   Ã‚  Ã‚  Ã‚   As such, it is very clear in â€Å"Our Principles† of PG that they really value their human resources and that they value the individual, the team and their development to become leaders and their corresponding search towards excellence (www.pg.com). Employee Benefits   Ã‚  Ã‚   The company sponsor several post-employment benefits throughout the world. These include pension plans, both defined contribution plans and defined benefit plans, and other post-employment benefit (OPEB) plans, which is comprised mainly of health care and life insurance for retirees (PG Annual Report, 2007). Stock-Based Compensation   Ã‚  Ã‚  Ã‚   The company have a primary stock-based compensation plan under which stock options are granted every year to key managers and directors with exercise prices equal to market price of the underlying shares on the date of grant. A total of 229 million shares of common stock were authorized for issuance under plans approved by shareholders in 2001 and 2003, of which 73 million remain available for grant. An extra 20 million shares of common stock were authorized for issuance under a plan approved by Gillette shareowners in 2004 and assumed by the firm in conjunction with the acquisition of the Gillette Company in October 2005. A total of 14 million of the shares remain available for grant under this plan. There are also five million shares available for grant under this plan. There are also five million shares available for grant under Future Shares Plan approved by the Board of Directors in 1997. This plan will terminate in October 2007. Grants issued under the firm’s shareholder approved plans since September 2002 are vested after three years and have a 10-year life. Grants issued under these plans from July 1998 through August 2002 are vested after three years and have a 15-year life, while grants issued prior to July 1998 are vested after one year and have a 10-year life. In addition to the key manager and director grants, the company makes other minor stock option grants to employees for which vesting terms and options lives are not substantially different (Ibid).   Ã‚  Ã‚  Ã‚   Total stock-based compensation expense for stock option grants was $612 million, $526 million, and $459 million for 2007, 2006 and 2005, respectively. The total income tax benefit recognized in the income statement for these stock-based compensation arrangements was $163 million, $140 million and $125 million for 2007, 2006 and 2005, respectively. The company also makes minor grants of restricted stock, restricted stock units and other stock-based grants which are generally expensed at grant date was $56 million, $59 million and $65 million in 2007, 2006, and 2005 respectively (Ibid). Defined Contribution Retirement Plans   Ã‚  Ã‚  Ã‚   Procter and Gamble have defined contribution plans which cover the   majority of U.S. employees as well as employees in other countries. These plans are fully funded. The firm generally make contributions to participants’ accounts based on individual base salaries and years of service. The main U.S. defined contribution plan comprises the majority of the balances and expense for the firm’s defined contribution plans. The contribution rate is set annually. Total contributions for this plan approximated 15% of total participants’ annual wages and salaries in 2007, 2006 and 2005. Procter and Gamble maintains the Profit Sharing Trust and Employee Stock Ownership Plan (ESOP) to provide a portion of the funding for the D.C. plan in the United States as well as other retiree benefits. Total defined contribution expense was $273, $249 and $215 in 2007, 2006, and 2005, respectively. The accumulated benefit obligation for all defined benefit retirement pension plans was $ 8.6 billion and $8 billion at June 30, 2007, and June 20, 2006, respectively (Ibid). MATCHING OF HUMAN RESOURCES WITH STRATEGY   Ã‚  Ã‚  Ã‚   The development of key managers through the General Managers’ College of PG matched its strategy of growth and diversification as discussed above. The continuous growth of the company requires a constant supply of managerial talents. The employee benefits also matched the strategic goals of the company since these benefits are the motivators that will make the employees and managers work hard since the company spends a lot of money for their insurance, health care, pension plan, and stock-based compensation wherein the company spends billions of dollars.   Ã‚  Ã‚  Ã‚   Also, the â€Å" Our Principles† of the company as discussed above is also supportive of the strategy of the company wherein these principles promote a culture of independence and at the same time work as a team. It also encourages hard work and excellence for employees in their jobs. RECOMMENDATIONS   Ã‚  Ã‚   PG is an excellent company. Most of its strategic management practices are state of the art as well as its HRM practices. However, in order to match the strategic goals of the company, the human resources function should do the following: Conduct intensive training to all of its employees and not only their candidates for senior managers. These trainings should be in line with their respective functions of the employees in their respective divisions, and In order to motivate employees, the stock compensation option should be offered to everyone and not only for key managers.   PG’s infrastructure requirements consist of those functions and activities necessary for the effective management of a companys human resources. The major purposes of these activities traditionally have been to attract, retain, and motivate employees. We refer to them as human resource management (HRM) practices (Schuler, 1984), and the key HRM practices include: Human resource planning Staffing, including recruitment, selection, and socialization Appraising Compensation Training and development Union-management relationships   Ã‚  Ã‚   The result of effectively managing human resources is an enhanced ability to attract and retain qualified employees who are motivated to perform, and the results of having the right employees motivated to perform are numerous. They include greater profitability, low employee turnover, high product quality, lower production costs, and more rapid acceptance and implementation of corporate strategy. These results, particularly if coupled with competitors who do not have the right people motivated to perform, can create a number of competitive advantages through human resource management practices. CONCLUSION   Ã‚  Ã‚  Ã‚   Although there are many ways by which companies can gain a competitive advantage, as MacMillan (1983) has suggested, one way often overlooked is through their human resource management practices. HRM practices enable companies to gain a competitive advantage in two major ways: One is by helping themselves and the other is by helping others. So there appears to be a significant benefit from having HRM considerations represented in the strategy formulation stage rather than only in the implementation stage. Once the strategy is formulated and the appropriate HRM thrust identified, specific HRM practices need to be developed. These practices, such as staffing and compensation, are the ones that actually create the competitive advantage for the company. In addition, selection of the most appropriate practices should be appropriate to the strategy and lead to behaviors that are supportive of the strategy; for example, if cooperative behaviors are needed among employees, then group or organizational level compensation incentives should be provided rather than an individual-level incentive system. If product quality is critical, quality circles and union-management cooperation should be developed.   Ã‚  Ã‚  Ã‚   Once the strategy is formulated, the determination of the needed behaviors comes from job analysis. The HRM practices that stimulate those behaviors must be identified. They must be implemented so as to ensure consistency across HRM practices. It is this hard-won consistency which will help ensure that a competitive advantage through HRM practices is gained and sustained because of the barriers we have just discussed.   Ã‚  Ã‚  Ã‚   In addition to using their HRM practices on themselves, companies can also gain a competitive advantage through using their HRM practices on others. Specifically, companies can gain a competitive advantage by helping their suppliers, customers, or servicers/distributors with their practices     Ã‚      REFERENCES    ^ a b http://www.pginvestor.com/phoenix.zhtml?c=104574p=irol-fundSnapshot ^ CNN Fortune ranking ^ http://money.cnn.com/magazines/fortune/mostadmired/2007/top20/index.html ^ Dyer, Davis; Frederick Dalzell, Rowena Olegario (2004). Rising Tide: Lessons from 165 Years of Brand Building at Procter Gamble. Harvard Business School Press. ISBN 1591391474. ^ Wherrity, Constance. Dial Agrees to Buy PG Deodorant Brands, Pierce Mattie Public Relations New York blog, 2006-02-21. Retrieved on 2006-09-06. ^ John G. Smale: He rebuilt PG and city, too, The Cincinnati Post, 11 October 2005. ^ 2007 Annual report, pg 71 ^ Reasons for Selection, 2007 Canadas Top 100 Employers. ^ Trademark of the Beast by David Emery, June 10, 1998 ^ Trademark of the Devil by Barbara Mikkelson, snopes ^ Mikkel MacMillan, I. C. Seizing Competitive Initiative. The Journal of Business Strategy, 1983, pp. 43-57. Peters, T. J., and Waterman, R. H. Jr. In Search of Excellence. New York: Warner Books, 1982. Schuler, R. S. Personnel and Human Resource Management (2nd ed.). St. Paul, MN: West Publishing, 1984. Skinner, W. Big Hat, No Cattle: Managing Human Resources. Harvard Business Review, September-October 1981, pp. 107-118. Schulerson, Barbara and David. 2005 December 31

A Summer with My Aunt Essay Example for Free

A Summer with My Aunt Essay I, of course, was not used to spending any amount of money because my parents were doing well enough to keep my sister and me in school, so the idea of having leisurely money was a new concept which I craved. As a child I admired this woman for many reasons and wanted to be like her. I wanted to live in a nice neighborhood with a big house, I wanted to drive a beautiful white shiny car and wear new clothes, I wanted to be strong and healthy , but most of all I wanted to be successful like she was. So I spent my days in school preparing for college so that someday I would be able to be like her. Things changed, though, when I moved down to Texas for two months to take care of her nine month old son, Luke; as it turns out Gretchen Decker was and is not as happy with her life as I thought she was. At the beginning of the summer I had agreed to fly out to California to take my grandma’s place as a helping hand for my aunt. Gretchen had just married her third husband, Chris, two years prior and had recently become pregnant. My whole family was rather concerned with this matter because my aunt was now in her forties; when complications started arising my grandmother put her own life on hold to focus her attention on her daughter. When the time came, though, it was my turn to help my aunt. I left my job, friends, summer activities, and leisurely time to fly out to California and take care of my cousin. Plans were interrupted by my aunt’s job, though, when she received recent news of a promotion that would land her in the Dallas metropolis. I, of course, did not mind because either way I would be able to finally get to know this woman I so aspired to be like, and at the same time I would be able to visit with my aunt Trudy. So at the end of the summer I packed up my bags and my dad, sister, and I drove down to Texas. The house was gorgeous with a huge entry way and vaulted ceilings and a large open-concept kitchen and living room. The rooms were not very large but they were a decent size, close to a large bathroom. There was no furniture yet because it was still being moved from California and sadly we’d have to live without it for a couple more weeks. It was a great neighborhood, though, quiet and clean but most importantly, safe; this was the house my mother and father were working so hard for. The city was also very established with great schools and big malls, another thing I, myself, had always wanted. The next day I met Luke and was shocked by his appearance. He was a gorgeous baby but his weight brought up a bit of a concern for me. Luke was only nine months old and weighed 30 pounds; the first though in my mind was, â€Å"why is she feeding him so much? † but I held my tongue and asked, â€Å"So, what does he eat? † My aunt replied saying, â€Å"well he has five bottles a day and two to three solid meals a day. † Another thought, â€Å"holy crap,† then I said, â€Å"Wow, he’s big. † She laughed and said, â€Å"Yeah he’s definitely not starving. She may have found it funny but I found it odd that this child was the size of a two year old and was barely able to move. I walked over to the refrigerator next and poured myself a glass of water. As I drank, I stared at a picture of my aunt and Chris. They were running side by side concentrating on the goal ahead, when suddenly Luke laughed and my attention was turned to the other side o f the room. My sister, Darian, was playing with Luke and showing him how to use his toys. My aunt smiled at the sight and said, † Darian, I love this little guy so much. It’s amazing. I’ve never loved anyone or anything this much. † My sister immediately asked, â€Å"Don’t you love Chris? † The pause in-between the question surprised me, but finally she answered, â€Å"well†¦ yes but I just love Luke so much. † She continued to answer the question by saying that Chris was a good companion and that’s why she married him. Later I would learn my aunt â€Å" just liked to be married† and that is what led me to believe my aunt didn’t care about love as much as she did her job, because she went into a marriage thinking like a business woman rather that a girl in love. To me this also meant she just didn’t want to be alone. A week went by and the moving was done and I was left alone with my aunt. She was struggling to get used to things at her new job and ii could tell she was under much stress. So I did everything I could think of to take a load off her back like doing the laundry, cooking, cleaning and making sure Luke was in a good mood for her when she came home. No matter what I did though my aunt began to become increasingly frustrated with her job. She would leave the house around six-thirty every day and come back around six and continue to do work after Luke went to bed. She would always tell me she wished she could spent more time with Luke but that wouldn’t be able to happen because Chris was playing â€Å" peter pan† in Afghanistan. Every day it was the same thing: â€Å"Chris is peter pan,† â€Å"I wish I didn’t have to be the main provider† but the fact of the matter is that my aunt makes around 104 thousand dollars a year and Chris makes around 84 thousand. I was becoming very frustrated with my aunt’s complaints because my family of four had loved off 30 thousand for quite some time and managed to survive, so why couldn’t she live off 84? The answer to my question was very upsetting. She said, â€Å"Well that’s Missouri and Missouri isn’t the real world. † How dare she belittle my parents’ hard work! They both worked day and night trying to provide a better life for my sister and I and this is how she sees their work? I didn’t even get to see my parents a lot of the time because one of them was always at work, and here my aunt sat in a huge house with a nice neighborhood, with a beautiful baby and a handsome husband and money so much that she didn’t even know what to do with it, trying to tell me how terrible her life was. I kept my mouth closed because it was not my place to tell her these thoughts but more and more I became disappointed in my aunt. Why could she not be thankful and content with what she had? Her favorite subject of complaint was her husband; mostly, because he didn’t make enough money for her to stay at home but she also accused him of trying to avoid her and Luke because he didn’t wasn’t to take any responsibility. She thought this because he was going to stay in a deployable unit but at the same time the reason he was doing that was for an education opportunity. There was no pleasing her, though; even the fact that Chris wanted to be the provider did not appease her. She had made a comment to me about how she would â€Å"Find Luke a new daddy† if she had to. This made me sick to my stomach that she would say such a thing but I guess that is what happens when you marry someone just because you â€Å" like to be married. † Marriage is not like playing house it is a gift God has given us to become one with another person you love. Everything I admired my aunt for pretty much washed away because of my experience this summer and I will not go back to live with her again. She will sit in her big house in a nice neighborhood, with a husband she dislikes, a job that makes good money, and rot because she does not know how to be content. That’s what I really want is to marry a man I love, give him beautiful children, and work at a job that I absolutely love; not a bunch of money with nothing to do with it. I can thank my aunt, though, for showing me how unhappy a person can be in their life because they focus their mind on only the negative and never any positive aspects of their lives.