Collective security as an approach to peace Essay

Collective security as an approach to peace - Essay Example Collective security movements, organizations, and agencies turn a deaf ear to the pain and plight of mass-murder and ethnic cleansing of the Rohingya Muslims in Burma. Collective security forces are not even doing anything to provide for the displaced Rohingya Muslims in any possible way, what to talk of taking measures to discourage or deter their displacement from the Buddhist majority in Myanmar. The author says that collective security does not recognize any inveterate enemies or traditional friendships. Collective security also does not allow for any alliances with or against any state. An alliance for collective security purpose proves superfluous as all states are committed to other states’ defense. The importance of confidence for success of collective security system cannot be overemphasized. â€Å"Collective security cannot work unless the policies of states are inspired by confidence in the system† (216). The satisfaction of basic conditions that the author has mentioned for the collective security namely the power, legal, and organizational situation cannot be achieved. First of all, it is not possible for all states to command nearly equal resources or for several great powers of nearly same strength to exist. Secondly, in the real world, it is not possible to have substantial universality of membership for collective security. The author argues that collective security is a plan for unprecedently organizing international police action rather than organizing coalition warfare like it was done in the 20th century. The purpose of collective security is to eliminate international brawls rather than sponsoring the winning team. â€Å"It purports to require of participating states not that they should consent to compulsory involvement in major wars, but that they should accept obligatory service in a system for preventing major wars† (218). The author establishes as an essential the existence of such a massive power of the police force for the

Mobile Phone Industry in India Research Paper Example | Topics and Well Written Essays - 1500 words

Mobile Phone Industry in India - Research Paper Example The country was a close-door economy until 1991 and languishing at the low GDP growth rate ever since independence. The country faced severe balance of payments problem in the beginning of 1990s and that forced the then newly elected Prime Minister P. V. Narasimha Rao to initiate the liberalization and globalization process in full swing to put the country in high growth trajectory. That was indeed a turning point in the country. The state behemoth BSNL was the only service provider in the public sector and landline was the only available way of communication to the people. The people of the country had to wait several years to get BSNL landline connection as wait-list was fairly long and state resources were not enough to meet the investment needs of the country. (An Economic History of India) In the wake of economic liberalization process, India suddenly became lucrative and telecommunication was earmarked as one of the thrust areas. The government introduced National Telecom Polic y in 1994 that defined certain objectives and also recognized the fact that the government does not have enough resources to meet the desired objectives. In 1995, the government of India decided to set up an independent regulatory body called TRAI (Telecom Regulatory Authority of India). The purpose was to regulate and spearhead the growth and investment in the field of telecommunication and formulate all policy matters striking a balance between users and industry.     India is a second largest country in the world in terms of population. As per the latest census, a population of the country has crossed 121 billion marks and that offers huge telecom market in the making. Administratively, the country is divided into 28 states and seven union territories. On religious composition, 80.5 percent of the population follows Hindu religion. Muslims constitute almost 13.4 percent of the population as the largest minority community. Christians constitute almost 2.3% of the population. I ndia is also a land of many languages; however, Hindi is understood and spoken by a large section of the society. Most of the educated classes of the people understand English and majority of them prefer to do their official work in English. Southern states do not follow Hindi language and prefer their own languages such as Tamil, Malayalam or Telugu; however, they too use English in their formal communications. In a way, it can be said that due to British legacy English has become fairly common as a second language of India and widely used as a formal way of communication in all parts of the country. Indian constitution is unique in the sense that in spite of its large section of the population is Hindu, India has established itself as a secular state. Every citizen of the country regardless of their faith, language or origin enjoys equal rights. The current literacy rate as per census 2011 is estimated at 74 percent, which shows a 10 percent improvement from the previous census do ne in 2001. This is attributable to the free education provided in the villages by the government. (Census Data Summary) The customs in India are different than what is observed in the US. It is always advisable to learn and use Indian business customs in India. Hierarchy is given a great respect in India.  Ã‚  

Selection Of Steve Jobs Case Study Commerce Essay

Selection Of Steve Jobs Case Study Commerce Essay The purpose of this assignment and the selection of Steve Jobs case study draw in many features of leadership theories and works connected with Jobs Apple or his business activity. His leadership tells again one further thing that sometimes successful leaders may divide into two camps the whole world : some adore the leader and others cannot stand him. This sensation is not so unusual as example of Margaret Thatchers political leadership and many military leaders over the centuries. Apples success made Steve Jobs a successful leader and the main thing is Jobs personal creation is Apple. During his time there were Bill Gates and Michael Dell who were fabulously successful in different parts of the IT business, but Jobs Apple was always the most creative, the quirkiest, maybe even the coolest of the three brands. By this time, many of us already learned, heard, read and watched about Steve Jobs many contributions to the society, his achievements on many accounts. Consumers passions about Steve Jobs and the Apple are rare in the business world. In Soho I was passing by an Apple store not long ago and found flowers and hundreds of post it notes from so many expressing gratitude to Steve Jobs. As his biographer Walter Isaacson and others have pointed out, however, Steve Jobs was far from perfect.   Id like to comment in particular on his leadership and management style.   It is well-known that Steve Jobs could be arrogant, dictatorial, and mean-spirited.   Yet he was a great leader. So, this overturns some management writers claims and thoughts todays business leaders need to be nice, kind, humble (Level 5 leadership), and practice servant leadership? I think the contradiction about leadership can be clarified by two sets of aspects. One we need to recognize the situational leadership. In some circumstances one style could work properly but that might not work in some others at all. Ambiguity or the surprise matter always there while claims being made about the behaviour and the characteristics of the universal leadership. Woking overseas and leading cross functional global teams definitely recognize leadership needs to be adapted culture specific. Mr. Jobs leadership not mentioning his genius activities was a key part in the success of Apple. If he had used another style, might not be able to achieve the glorious success at Apple. The other one is apart from arrogance style of Mr. Jobs he had some great executive leaders qualities visionary, risk taker, emotional stability, openness to experience, and highly focused, committed or persistent, passionate and positive attitude. Not only he dived into his vision, he made sure companys everyone brought into that created for the company a higher purpose which excited really the company employees. His products and passions of course were legendary in Apple. He established trust among company members not as a founder but in marketing and product design. Leadership And Organisational Behaviour issues To understand the attached case studys key aspect module Organisational Behaviour, I have done a detailed research on Apple Inc. policies, leadership strategies etc. Balanced Scorecard Institute defined the balanced scorecard which is a management and planning system used to bring into line business activities to the vision and the organisations strategy, communications (internal external) improvement, and against strategic goals monitor organisational performance. Most organisations, to bring effective changes use the balanced scorecard. But APPLE INC. doesnt implement the scorecard for operating changes but uses for long term performance. It focuses on various categories of measurement in the following order Financial Perspective Shareholder Value Customer Perspective Market share and customer satisfaction Internal Process Perspective Core Competencies The Innovation and Improvement Perspective The three wide-ranging Organisational Behaviour aspects have been taken i.e. Leadership, Motivation, and Change Management to identify whether Apple Inc. is following a good strategy or any possibility of improvement or any requirement of complete change. Especially the focus is more or less orbited around the Apple Inc.s CEO Steve Jobs throughout the report and the way he be able to manage and motivate the Apple Inc.s employees Leadership Through the case study and because of Steve Jobs I deeply researched and found on crisis moment Apple called him and simply Steve Jobs turned the things around and took the organisation at top level, honestly I got charmed by this man. His leadership styles sets for everyone example, he is visionary and transformational leaders role model. For example the price of Apple share 2% fell on Steve Jobs illness rumour in 2008. Because of some power struggles internally, Apple forced Steve to leave his job in 1985 and after that nearly one decade Apple was in serious crisis. In 1996 financial losses was reaching $81600000 and in 1997 it was $1 billion and instead of $70 per share (1991) it became $14 per share. In 1997 March issue Fortune Magazine described Apple as Silicon Valleys paragon of dysfunctional management. (Woods, 1997). Later Apple appointed Steve Jobs as the CEO and everything started changing even Apple is much ahead than rivals HP, Dell, Microsoft etc. and posited or ranked sixth in the list of reputable companies. In spite of his all achievements, Steve always been encircled with arguments. Beside the concern of the products of Apple, he is looked up as a business idol. Transformation leadership consists of charisma, motivation (inspirational), stimulation (intellectual) and consideration (individual). Everybody knows that Steve Jobs had these all qualities except the last one consideration (individual). He had a perfection achieving phenomenal hunger and acted as a one man army to reformed computing system. From his past as well as the past of Apple we can see his greatness. Todays the digital image of the society is enhanced by the Apple i.e. Steve Jobs. During 1985 to 1997, successfully he transformed Pixar into a successful speculation. Only lack was Steve Jobs liked secrecy. Apple builds trust but never talked about their forthcoming products. They always talked about their achieved things and this behaviour effects a lot to the Apple Inc. employees. His arrogant and top-down approach is not going to work according to William C. Taylor (Harvard Business Review, 2009) With an excellent speech ability and superb fascinating influence over the audience and his employees, Steve Jobs is a very powerful charismatic leader. He made his employees enthusiastic by the charismatic power and convinced customers to buy Apples products. Apart from his charismatic power he is also known as devious, rude and corrupt. He did not respect individual, employees scared him, though its perfection quest but still shows his consideration for individual is low to some extent. He made his employees better but not to be easy on them. Survey in 2008 shows that employees were not enough satisfied with their bonus and compensation level but they had towards the products and the policies of the company full passion. Steve Jobs tremendous qualities of charismatic power, Apple outperformed others primarily in the business market. Though charismatic leadership power matched with him but his individual consideration does not go with him. In this respect my doubt goes whether Steve Jobs is a charismatic leader or a personalised leader more. Motivation The purpose and direction of behave is the psychological process which is referred by the Motivation. An organisation will be benefitted if the employees are motivated by effective productivity though its a very complex task as motivation keeps on changing. In 2010, Glassdoor results show clearly that Apples employees are respectful to their boss and are motivated. A few years before and the present Apple if compare, anyone can easily realise that Jobs was outstanding to get his employees commitment properly that proved Apples employees motivation. When excellence expected then employees need not be told anything said by Steve Jobs in 1989, initially needs to coach them. the motivation model of the Maslows hierarchy of needs (1943) describes that the needs can be classified into these stages (including last need being basic need most). SELF ACTUALISATION Doing what best you can do ESTEEM NEEDS Self-respect and respect from others BELONGING Acceptance and being part of something SAFETY NEEDS Physical and Psychological security PHYSIOLOGICAL NEEDS Hunger, Thirst, Rest etc. Esteem , Belonging and Self Actualisation needs are as highlighted is that according to me, these are the underperformances in the Apples motivation level for employees. Apple never put hard gear on the employees motivation as they never knew what company coming up with next. They are restricted to go from one department to another by using electronic badges as terrorists. Jobs kept software and hardware department separate and set in different buildings. Steve Jobs always looking for perfection, a notorious manager, instead of motivate he used his stick. This definitely is not followed the Maslows hierarchy of needs. Steve Jobs was an autocratic as he wanted people to listen to him. Though innovation is part of the involvement of the employees but this theory had a doubt on Apples innovation. Definitely it conflicts with the Self Actualisation Stage of Maslows hierarchy. In 2006, Roderick Kramer wrote for Harvard Business Review, a certain degree of forcefulness might prove to be useful when it comes to handling intractable problems. So, Steve jobs always worked on his own way and delivered fabulous results does not mean that his ways is the right way. Because its not about Steve Jobs, its the question about Apple Inc. So, therefore the way Jobs worked is not the right way. According to an insider Steve was acute with his employees, made them cry but also most of time he was right. His viewpoint was exceptional and he had no asshole rule, he was tyrant in his workplace but if employees not fully pleased then things not going to work same way in future. Change Management The development of an organisation depends on Change Management, a set of behavioural science-based theories, values and strategies. It is not an easy job. W Pasmore in 2010 said that many leaders failed to make operating and critical changes to led the organisation. Apple like many other big companies gained mastery in this matter. Not only Apple Inc. comes up with new and innovative technology but also the implementation of the financial figures of them vastly accepted all over the world. Steve Jobs has many reasons to be successful in change management and out of those understanding and anticipation of customers requirement most. Change Management helps an organisation to take from one level to the next level by treating Employees as Focus Group. Steve doesnt rely on focus groups, instead he is a steady believer that customers themselves dont know their requirement. Without asking them he has a strong understanding ability and can anticipate his customers call. So he treats as focus group his own employees and without any customer intervention makes the decision. By giving such huge importance to the employees, the employees themselves feel a part of the change. Thus he gains the employee loyalty very easily. The products like iPod, iPhone, and iTunes are great examples that prove his expertise in understanding the customer needs. Every individual thinks own way differently and has got own different insights and assertiveness in life. So, therefore, its not possible to get 100% support from all the employees. Rather, to accept and adapt to change, they need to be motivated and inspired enough. Jobs chooses team members by selecting multiplier factor of excellence. He believes that the extraordinary designers, engineers and managers are not only better than the good ones by 10 or 20 % but 10 times better. He feels that outstanding products come from their contributions. Eliminating Fear of Change: Over time, Steves leadership has made the organisations mantra, together with its distribution and channel partners. While iTunes launch, people thought it might change the entire music industry. With the charismatic ability Jobs eliminated the fear of change, and they achieved their 100% contribution and iTunes in the music industry made a revolution. Managing Changes in Distribution Strategy: the whole distribution strategy might be disrupted at time by the innovation and Apple faced the problem on their iPod launching time. They made good relation with big box stores like Wal Mart, Target etc. before introducing them in the consumer electronics industry. For distributing digital music iTunes also built a complete new distribution strategy successfully and thats the way Apple overcome the changing problem in distribution strategy. Review of Literature Most business leaders expect to touch the level Steve Jobss did before he died in October 2011. He is the legendary visionary player one in a century. He is a dynamic and controversial leader and his success totally relied upon his innovation capabilities. During time the legacies left by many other protruding leaders become clear. However, we already by today have tremendous clarity of Jobss leadership. Because of the masterful biography of Walter Isaacson, we know that Jobs pursued former CEO of CNN and managing editor of  Time Isaacson, for five years (the first of many examples of Jobss persistence in the book), and then gave him a free hand (a much rarer occurrence), promising: Its your book. I wont even read it. Certainly Steve Jobs was a wayward and ambitious leader, and his innovation, commercialization and services to the society through Apple Inc. changed the way of life styles of many of us and developed truthfully great ways for computing, publishing, movies, music, and mobile telephony industries. His way or style of leadership is complex, risky, committed and charismatic to convince customers and employees on his aspiration. Though he is greatest business executive of the era but he was critical, tyrant one. All too often he was the antithesis of the servant leader model popularized in the 1990s (the giving, caring organizational mentor who in many ways contrasted with the hero model of a century prior). Not only at Apple Inc. but at NeXT and at Pixar, he seeded powerful culture. He created a place where motivated people make great products. He had fascinating and perplexing leadership. Personally and professionally he fell in and out of love with people easily. Because of his great talent he created extraordinary skilful organisation but he missed many peoples potential contribution. In question of teamwork, he always challenged to do beyond the possible. So, a few strong people cope with this challenge to keep remain the pride but many others usually become frustrated. In a way this is a loss of encouragement and emotional effect as the theme comes up A players and B players. Then there was Jobss habit of distorting reality to fit his purposes, coupled with the impatience, criticism, and brusqueness that often accompanied it. On the one hand, the Jobs version could create a compelling vision of what might be. Witness the strong cultures that he fostered at his companies: Even through the 10 years he was exiled from Apple, the underlying essence of the culture he established somehow stayed alive. On the other hand, Jobss reality distortion could be extremely alienating, and it sapped his credibility, especially when he used it to dismiss a promising idea or an effort as a piece of crap. Applied to the wrong strategy, market, or product, his behaviors could sink a company. In the end, what made Jobs such a successful leader was his much-lauded talent at envisioning and delivering breakthrough products and services. His ability to innovate for his customers in a way few leaders had done before served as a salve to his gruff personal style. Very few top leaders pay as much attention to product and design detail as Jobs did. He always considered simplicity, functionality, and consumer appeal before cost efficiency, sales volume, or even profit. That attention was integral to the strategic and marketing capabilities of his companies. In these respects, Jobs was an entrepreneurial leader in the mode of Walt Disney and Edwin Land, both of whom he admired. Jobs famously said that customers dont know what they want until weve shown them. Indeed, he had a remarkable, but not infallible, ability to develop products that consumers would buy and savor, as well as the confidence, courage, and drive to bring them to life. Part and parcel of this appeal was Jobss remarkably clean sense of design, which Isaacson traces back to his study of Zen Buddhism and, further still, to his adoptive father, a blue-collar mechanic who rebuilt cars in the familys garage for extra income. Much of Jobss genius and Isaacson contends his genius was for imaginative leaps [that] were instinctive, unexpected, and at times magical stemmed from his ability to integrate diverse disciplines, particularly the humanities and science, a sort of synthesis of artistry and engineering. With age and experience, Steve Jobs became a better leader of people. Although Jobs was never one to dwell on his own shortcomings, Isaacson quotes a statement he made during a 2007 conference in which he revealed a somewhat reluctant, even latent sense of an important flaw. Because Woz and I started the company based on doing the whole banana, we werent so good at partnering with people, he said of Apples design philosophy. I think if Apple could have had a little more of that in its DNA, it would have served it extremely well. Jobs would have benefited from more of that in his leadership DNA, too. Who knows if he had had more time, he might have been able to close that gap altogether. CONCLUSION AND RECOMMENDATIONS By looking at the financial results of Apple Incorporated, people might perceive that things are going quite well within the organisation. But the entire analysis above shows that there are a lot of loopholes in Apples functioning which requires a deep thought. Where Steve Jobs is considered as an idol by millions of people, at the same time his attitude questions whether he is a true transformational leader or more of a personalised leader. One might feel that innovative products of Apple are a result of employee motivation and involvement. But that is not the case. By analysing the levels of motivation with the help of Maslows Hierarchy of Needs, it was found that the top three levels of needs go dicey in case of Apple employees. However, there is no denying the fact that Apple has mastered in the concept of change. Whether it is about training the employees for change or it is about managing the changes in distribution strategy, Apple has successfully managed changes both within a s well as outside the organisation. My recommendations to the company, particularly to Steve Jobs, are: No wonder apple has no match in its innovation. But things can further improve provided that employees are given more freedom to express their thoughts. Moreover, if instead of Stick, Jobs can manage with some positive motivation, it can do wonders for the company as far as employee loyalty is concerned. Steve Jobs, undoubtedly, is a fantastic charismatic leader. The analysis in the report clearly shows that the charisma of Steve Jobs has single handed taken the company to such heights. But Apple needs to think beyond Steve Jobs. The company should start focussing more on its future, for which it is really important that the other members of the organisation also start scratching their heads and reduce their dependency on one man. Read more:  http://www.ukessays.com/essays/business/the-terms-of-organisational-behaviour-issues-business-essay.php#ixzz2HK3tupwa Steve Jobs Organizational Behaviour, Leadership theory from Subhendusankar Kar SOME POINTS ON STEVE JOBS LEADERSHIP AND VISION http://www.livescience.com/16442-visionary-science-steve-jobs.html group assignment on steve jobs http://www.scribd.com/doc/41982491/Group-Assignment-Case-Study http://en.oboulo.com/us-management-and-leadership-steve-jobs-63068.html management and leadership of steves INTRODUCTION Apple: One Year After Steve Jobs Death, iPhone Sales Disappoint Wall Street http://www.forbes.com/sites/stevedenning/2012/02/03/is-apple-truly-agile/ (function() { var scribd = document.createElement("script"); scribd.type = "text/javascript"; scribd.async = true; scribd.src = "https://www.scribd.com/javascripts/embed_code/inject.js"; var s = document.getElementsByTagName("script")[0]; s.parentNode.insertBefore(scribd, s); })() http://assignmentpapers.blogspot.co.uk/2012/03/entrepreneur-steve-jobs.html http://hbr.org/2012/04/the-real-leadership-lessons-of-steve-jobs/ar/1 Summing Up We know that there are basically two types of organisational leaders the transactional and the transformational. Transactional leaders are the ones who work with the safety of the status quo. Transformational leaders strive with all their might to change the existing order of things. They are the ones who bring about major, positive change for a group, organisation or society. We have seen that Steve Jobs was able to direct his people and make them do things which they had never done before, but these things were also essential for the realisation of his vision and plans. I leave it your judgment to deduce what style of leadership Jobs followed. It is quite logical to assume that Jobs style of management changed over the years. This is also indicated in the following quote When Jobs was ousted from Apple in 1985, he was often termed as arrogant and bully combined with perfectionist attitude, something that indicates the Authority-Obedience Manager' (Fortune 2009, The Decade of Steve). In 2009, due to medical reasons, Steve delegated his responsibilities to Tim Cook, Apples COO for six months, and everything went on smoothly. Perhaps, he had mentored his executive team successfully to think and decide like him, which indicates that his style had probably moved on to being a Team Manager. Interestingly, Jobs may not be the embodiment of an effective leader in a way, he was far from being a classical text-book example. Nevertheless, his charisma, self-confidence and passion for work overshadow all his flaws, making him one of most successful CEOs of the decade.

Hamlets Soliloquy - To be, or not to be :: Hamlet essays

Hamlet's Soliloquy - To be, or not to be Hamlet's "To be, or not to be" soliloquy is arguably the most famous soliloquy in the history of the theatre. Even today, 400 years after it was written, most people are vaguely familiar with the soliloquy even though they may not know the play. What gives these 34 lines such universal appeal and recognition? What about Hamlet's introspection has prompted scholars and theatregoers alike to ask questions about their own existence over the centuries? In this soliloquy, Shakespeare strikes a chord with a fundamental human concern: the validity and worthiness of life. Would it not be easier for us to simply enter a never-ending sleep when we find ourselves facing the daunting problems of life than to "suffer / the slings and arrows of outrageous fortune"? However, it is perhaps because we do not know what this endless sleep entails that humans usually opt against suicide. "For in that sleep of death what dreams may come / When we have shuffled off this mortal coil / Must give us pause." Shakespeare seems to understand this dilemma through his character Hamlet, and thus the phrase "To be, or not to be" has been immortalized; indeed, it has pervaded our culture to such a remarkable extent that it has been referenced countless times in movies, television, and the media. Popular movies such as Billy Madison quote the famous phrase, and www.tobeornottobe.com serves as an online archive of Shakespeare's works. Today, a Shakespeare stereotype is held up by the bulk of society, where they see him as the god of drama, infallible and fundamentally superior to modern playwrights. However, this attitude is not new. Even centuries ago, the "holiness" of Shakespeare's work inspired and awed audiences. In a letter dated October 1, 1775, Georg Christoph Lichtenberg, commenting on David Garrick's production of Hamlet (1742-1776) to his friend Heinrich Christian Boie, likens the "To be, or not to be" soliloquy to the Lord's Prayer. He says that the soliloquy "does not naturally make the same impression on the auditor" as Hamlet's other soliloquies do, But it produces an infinitely greater effect than could be expected of an argument on suicide and death in tragedy; and this is because a large part of the audience not only knows it by

Ace Fertilizer Ima

Ace Fertilizer Company Abby Conroy was tasked with calculating an effective quote for Breeland Ltd. , she chose the activity based accounting costing system since it more accurately captures the related costs. A special order was placed by Breeland Ltd. with Ace Fertilizer Company. The did not plan to order more of this product in the future. Based on Ace’s policy, the special order included disposal costs for any used materials in the event no other orders existed for the unused materials at the time the Breeland contract was signed.Abby correctly calculated the total direct material and labor costs and accurately arrived at the indirect costs using the ABC method and used cost activity pools that make sense for the company and product. She incorrectly included the organization-sustaining costs which are not related to any specific product so should not be included. Abby incorrectly calculated the mark up cost by dividing 80% from the cost rather than multiplying so the marku p and the total cost to Breeland has been overstated by $193,500.This would ultimately produce a higher profit with lower costs and a higher customer margin but would be inconsistent with Ace 80% markup policy. Revisions could be made and an accurate quote could be provided to Tom Brennen for approval. During personal time over the weekend, George was presented with a possible opportunity to sell the unused portion of Breelands special order materials to his brother Josh. On Monday, George wanted to leave the Breeland quote as is, whereas Abby wanted to revise it to exclude the sale of materials to Josh plus additional charges.George is correct to leave the quote unchanged, since there are no new orders for the additional XO-1600 yet even though he and Josh discussed it during personal time. Company policy dictates that the special order customer would be billed for unused materials in the absence of another existing order for the same materials. It would be putting the cart before the horse to recalculate new costs and inform Breeland of a possible price revision before Josh confirms, especially since the information exchange occurred over the weekend during a personal family event.It is likely that Josh will purchase the additional 10 gallons of product but that can’t be confirmed until later in the week. It is not correct however that Breeland should incur those material costs if Josh does purchase them. George is not correct in how he would handle the transaction with Breeland should Josh purchase the materials. The materials should not be double billed and disposal fees should not be incurred by Breeland if this event never occurs.From an IME standpoint, Abby’s costing calculations were flawed which speaks to her competency as a management accountant, but her integrity was consistent with IMA ethical standards. Her markup mistake was most likely a clerical one only that could easily be fixed however including organization-sustaining costs in the client quote is a larger concept level mistake. The first error places a small black mark against her level of competence. Since she has developed an excellent level of expertise with Ace, I would suggest that it could be overlooked.The second error however is larger and would suggest her level of competence might be questioned. Following Georges’ conversation with Josh, Abby was keen on modifying the bid to include a materials reduction of $16,000, elimination of the $10,000 disposal fee for unused materials and a reduction in organization sustaining overhead costs of $52,000. Including the 80% markup, this would save Breeland $93,600 if Abby’s original quote had been correct and the numbers were not modified to remove the organization-sustaining error.It is clear that reworking the original quote to accommodate a new client would benefit Breeland, however the conversation between George and Josh was personal and not final, even though Josh was able to preliminar ily confirm he would place the order. The original quote would represent a more timely quote since future prospects had not yet materialized and would be consistent with Ace’s company policy. Since Georges’ conversation with Josh would be considered confidential in nature with respect to Breeland, it would limit Abby’s permission to inform them of any possible rework of the quote without express consent or approval of George.Since Tom Brennen would need to review any reworked quotes anyway, it doesn’t seem likely that Abby would violate any confidentiality requirements as directed by IMA Standards. Georges’ suggested game plan of billing the products twice could be seen as a misuse of confidential information since he is confident Josh will buy the materials but is still willing to move forward with the Breeland quote without disclosing the possibility of Josh’s purchase to Tom.George may also be engaging in a conflict of interest by using h is brother and information gained in a non professional environment as a means to unethically increase revenue. It would also represent a departure from ethics and integrity as an activity that discredits the profession since it lacks communication with Breeland. If Josh does confirm he will purchase the materials within the 20 day usable product window, it would represent additional and more timely information and should signal Abby’s recommendation to revise Breeland’s quote, even if it is after the fact. It is a timing issue.If George does provide the Breeland quote to Tom ‘as is’ and does not discuss with him the implications of his prospective new client on the numbers provided, he would be weakening his own credibility since it would represent a lack of information disclosure to Tom. It could be argued that he is providing the quote fairly and objectively but, it lacks the insight of how the new client would change the numbers in Breeland’s fa vor and precludes the possibility of client double billing, an important fact to support disclosure of all relevant information communicated fairly and objectively.I think Abby is correct in advising George that a possible rework of the quote is in order although based on the confirmed information, the current Breeland bid should go forward as is with a caveat that it could change with the confirmation of Josh as a new client if he is engaged before the Breeland quote is signed. Since the meeting will take place between George and Tom on Wednesday and the details of Joshs’ possible purchase are expected to become known ‘later in the week’, it makes sense to wait a day or two before making the decision.It is also possible that Josh may not make the purchase. Ace is one of the few companies’ nationally that is able to produce the product, it seemly unlikely that Ace would risk losing their business by asking for a few extra days to confirm final details of t he quote. No mention of Josh’s possible order is necessary. Tom should be given full disclosure by George of the impact on profitability of both scenarios. These would include: 1). the order ‘as is’ without the prospect of Josh placing an order, 2). he revised order based on Abby’s recommendations of reducing XO-1600 materials cost, disposal cost and markup, and the additional sale of the remaining 10 gallons of XO-1600 to Josh, including shipping charges and 3). Two separate quotes that would include the original quote to Breeland executed as is, then a contract signed later with Josh followed up with a revised contract with Breeland eliminating the disposal cost and the additional materials cost. The quote o Josh should not include organization-sustaining costs since they are not considered product costs. Abby recommends that George inform Tom about the prospective use of the extra 10 gallons. If George is unwilling to do so, she should also be willing t o speak directly with Tom about the Breeland quote changes, if applicable. It is not known what Ace’s policy is regarding resolving issues with questionable ethical implications. If necessary, Abby may contact an IMA Ethics Counselor to gain a better understanding of how she should proceed.The case study suggests this issue is a matter of how a management accountant might proceed in light of a shortfall of required monthly profit goal, in that is may be perceived as a way to make up the shortage. It is also mentioned that neither profit scenario would provide the desired result of reaching the monthly goal. The management accountant should see this as an ethical issue and not a function of whether one scenario or the other will produce the desired result.If Abby were to revise her original assumptions and excluded the organization-sustaining costs per required by the ABC method she is using, she would have noted a reduction in the bottom line of $18,000, which represents the disposal fee plus an 80% markup. Clearly, the scenario George likes would net the larger bottom line at $802,800, an increase of $28,800 in the bottom line of the Breeland Ltd order alone. This could be a potential lapse in judgment based on a desire to get closer to a proposed profit goal if he doesn’t discuss the possible purchase by Josh with Tom.From a policy standpoint however, George is doing the correct thing, although from a fairness standpoint, Josh’s possible order must be considered. Three scenarios are included which outline how each quote will affect the bottom line. If the original quote is signed by Breeland and moves forward without a purchase by Josh, the bottom line will be increased by $774,000. If Josh is given time to confirm and execute an order with Ace for the 10 gallons of material prior to the Breeland quote signing, Ace bottom line will be reduced by $18,000.If Breeland signs the quote, then later Josh signs a contract for the remaining mater ials and the materials are double billed, the company bottom line would be increased by $802,800. This is ultimately an issue with areas that need insight from IME ethical standards, especially with respect to communicating information to Tom Brennen. It seems a case in which company policy might be overlooked in order to maintain a standard of fairness while also being honest about product and customer treatment.

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