Loneliness in of Mice and Men Free Essays

8. Loneliness is a very important theme in Of Mice and Men. Which characters are lonely and why? Of Mice and Men illustrates the loneliness of ranch life during the Great Depression in the 1930’s. We will write a custom essay sample on Loneliness in of Mice and Men or any similar topic only for you Order Now Steinbeck creates a lonely and a blue atmosphere at many times in the novel. He uses words ‘Soledad’ which is referred to solitude, which means loneliness; and the card game ‘Solitare’ which means by one’s self. Not all the characters are lonely; Steinbeck makes it clear that only Crooks, Curley’s wife and Candy are the lonely characters in the ranch. The loneliest character is Crooks. He is isolated from the other ranchers because of his race. He isn’t allowed to join any social activities at the ranch and is completely left out alone. He’s so lonely that he considers reading books to accompany him. Even though he doesn’t show it, he is desperate to have someone to talk to. When Lennie comes in his room, Crooks just keeps on talking to him and doesn’t care whether he was listening or not. Crooks says to Lennie â€Å"A guy goes nuts if he ain’t got nobody. Don’t matter no difference who the guy is, longs he with you. I tell ya a guy gets too lonely an’ he gets sick. † This shows that he desperately needs a friend to talk to and he’s at the point where he is becoming emotionally sick of it. Crooks also says â€Å"An’ never a God damn one of `em ever gets it. Just like heaven. Ever’body wants a little piece of lan’. It’s just in their head. † This shows that he has no hope for a bright future and that he doesn’t believe that the men from the ranch are ever going to a better place. The second loneliest is Candy, an old swamper at the ranch who is disabled due to an accident in the past. His only companionship is his ancient dog, until Carlson shoots it for him because it is old and useless, just like Candy. Later on in the novel, he wishes he should have shot the dog himself, which is similar to the ending of the novel. When his dog dies, he looks for new friendship, he doesn’t want to grow older being by himself. He hopes George and Lennie will become his friends when he hears them talking about their dream ranch. He offers his savings for the dream, which makes George and Lennie’s dream begin to be actually possible to achieve. S’pose I went in with you guys. That’s three hundred and fifty bucks I’d put in†¦ How’d that be? † This shows that he really intends to be part of the dream. He is useless at the ranch, he knows that he’s going to be sacked sooner or later and he will have no place, no friends and nothing. That’s why he is giving his savings for the dream ranch, which possibly he could live the rest of his life in. Candy desperately tries to be a part of the dream shows us how lonely he really is. Curley’s wife is the least lonely character out of all three. She’s controlled by her husband, Curley, who doesn’t let her speak to any of the men on the ranch, which leads her into being lonely. Even though Curley’s wife is mentioned frequently, Steinbeck doesn’t reveal her real name throughout the whole novel. All the ranchers consider her as an object, instead of a normal human being. The ranchers don’t even bother to start a conversation with her because of her husband, who thinks he is all tough and strong. Curley’s wife has no female friends on the ranch, so the ranchers are her only option, but too bad they don’t want to be friends with her. She realizes that Lennie isn’t like the other men and she intends to be friends with him. She says to Lennie â€Å"Think I don’t like to talk to somebody ever once in a while? † This shows that she’s trying to say that she is desperately wants to talk to somebody as she hardly ever talks to anyone because nobody at the ranch listens to her. Although she has a husband which should make her not as lonely as she really is, the fact is that he ignores her and just goes out to Cat houses once in a while, yet he doesn’t allow to talk to anybody or to go anywhere. I think in conclusion, loneliness have a big affect on people. It makes Crooks, Candy and Curley’s wife suffer. Crooks says he’s sick because he doesn’t have anybody to talk to. Candy is very old and his old dog is his only friend, which then gets shot, which makes him even lonelier. Curley’s wife dies because she has no one to talk to as well, so when she starts talking to the childish Lennie, who accidently kills her in the barn. I think the other men like Slim, Carlson and Whit are also lonely but they don’t make it as a big deal and they just go on with their lives How to cite Loneliness in of Mice and Men, Essay examples

Negative and Positive Impact of the Online Shopping Free-Sample

Question: Discuss about the Online Shopping. Answer: Introduction With more and more clients shifting to online shopping, local shops or physical retailers must evaluate what is making the consumers migrate online. In case it is foot traffic stores which are missing, local shops must make shopping an experience and not a chore. In case customers, particularly millennials, are to spend their ample time in local shops, they must feel stimulated as well as engaged (Jones Livingstone, 2015). Taking risk as well as assigning budgets channeled to experiential marketing along with technologies shall get customers out of chesterfield and into fitting rooms. In attempt to establish a digital retail experience, local shops need to look to omni network shopping attempts in respective stores. Local shops have witnessed a quick growth in the online sales in foregoing years. Mega e-tailer Amazon in 2005 saw ninety-seven percent rise in sales year-over-year. Whereas this enormous rise in online shopping is assisting uphold retail business flooded, it is further eating away at the incomes at the brick and mortar stores (Jones Livingstone, 2015). The one click online shopping familiarity permits clienteles to purchase the whole newfangled closet with ease. Shopping online further implies needless to step outdoor of potential customers coziness precinct plainly, and for particular customers, this is worth more than any given corporeal local shops experience might over provide. Statistics show that in first half of 2015, there was a net loss of 144 local shops compared to a rise of 289 local shops in 2014 due to increase in online shopping as revealed by The Local Data Company and British Independent Retailers Association. Specifically, Wales heading for largest suffering as most number of stores are expected to close, with twenty-nine percent of high-street shops being at danger succeeded by northwest, with twenty-eight percent of stores expected to close. On the backdrop of this background, it remains imperative to examine as well as comprehend what the local shops can proactively do to thrive the ever growing online shopping that has really eaten into their sales volume. This will help fill the disparity in the literature empirically and methodologically to by showing the losses that local shops have undergone and advance from this background to present effective strategies that will help them survive the declining sales volume (Jensen, Orquin Bech-Larsen, 2014). Aims and Objectives The aim of this study is to delve deeper in the decline of the local shops sales as a result of the growing negative impact of the online shopping and present the alternative solution that local shops can use to thrive this effect in a proactive manner. In meeting the above aim, certain specific objectives have been highlighted below: To establish the effects of the growing online shopping on local shops To find out the effective mechanism of exploring the above acknowledged effects on a bigger perspective to provide the strategic scheme which shall inform the recommendation as to the establishment of proactive scheme to thrive despite the increasing online shopping Brief Methodoology A systematic review of literature will be undertaken to avail the secondary data. The data will be drawn from the online sources including peer reviewed articles and books. The inclusion criteria will be those information published between the years 2013 and 2017. Only the peer reviewed articles will make it to the list of sources to be reviewed. The references listed at the bottom of every article will also be tracked and reviewed as a counter reference to balance the information derived from these article. Unstructured interview will also be used to gather the primary data from the local shops owners. The main question that will be asked is to show the effects of increased online shopping on their sales volume. This interview will specifically focus on the sales and marketing departments. Once both data have been collected, the cleaning of data will be done and then overlapping information eliminated to allow for thematic analysis to transfer data to useful information for consumption. These studies have given specific essential key indicators which are helpful in measuring sales decline among the local shops sales volumes in advance to enable the local shops design and implement thriving proactive strategies to survive the effects of the growing effects of online shopping on sales volumes of the local sales (Conroy, Cutler Weiler, 2015). The research deign used a mixed method in the collection and subsequent analysis of the data. The qualitative used to collect the secondary sources and corresponding analysis. The quantitative method will be used to collect the primary data and then perform a quantitative analysis. References Conroy, T., Cutler, H., Weiler, S. (2015). The State?Level Impacts of Enforcing Sales Taxes for E?retail Purchases. Growth and Change. Jensen, B. B., Orquin, J., Bech-Larsen, T. (2014). What distinguishes passive recipients from active decliners of sales flyers?. Journal of Retailing and Consumer Services, 21(1), 1-8. Jones, C., Livingstone, N. (2015). Emerging implications of online retailing for real estate: Twenty-first century clicks and bricks. Journal of Corporate Real Estate, 17(3), 226-239. Kimpel, M., Friedrich, C. (2015). The right pricing strategy for offline retailers when expanding into the online sales channel. Journal of Business and Retail Management Research, 9(2). Morganti, E., Dablanc, L., Fortin, F. (2014). Final deliveries for online shopping: The deployment of pickup point networks in urban and suburban areas. Research in Transportation Business Management, 11, 23-31. Sinha, P. K., Gokhale, S., Rawal, S. (2015). Online retailing paired with KiranaA formidable combination for emerging markets. Customer Needs and Solutions, 2(4), 317-324.

Accounting practice in Bangladesh companies free essay sample

Accounting in Bangladesh In Bangladesh, the profession of accountancy developed during the British colonial period. Today it is represented by two professional bodies, the Institute of Cost Management Accountants of Bangladesh (ICMAB) and the Institute of Chartered Accountants of Bangladesh (ICAB). Chartered Accountants complete their training in practicing firms and specialize in financial accounting, financial audit and tax. CMAs receive particular training in cost audit, management audit and management accounting, as well as general accounting and taxation. Both the ICMAB and ICAB are under the administrative control of the Ministry of Commerce. The Government of Bangladesh considers both type of professional accountants equal in respect of employment in government services. The Generally Accepted Accounting Principles (GAAP) in Bangladesh is based upon standards set by the ICAB, which has stated its intention to adopt International Financial Reporting Standards. As of 2001, 23 such standards had already been adopted, and listed companies are required to use IFRS. We will write a custom essay sample on Accounting practice in Bangladesh companies or any similar topic specifically for you Do Not WasteYour Time HIRE WRITER Only 13.90 / page Different Branches of Accounting: 1. Financial accounting: Limits its activities in recording business transaction and determining financial results and position. 2. Cost Accounting: Takes the responsibility of determining cost of products and services and controlling costs with a view to maximizing profit. 3. Management Accounting: Takes the duty of helping management in planning and decision making. Functions of different Branches of Accounting Financial Accounting: Recording business transaction. Determining the end results of the business. Determining the financial position on the closing date of the accounting period. Cost Accounting: Determining cost of product or services. Controlling cost of product or services. Measuring efficiency. Supplying financial and cost data. Management Accounting: Assisting management in planning. Assisting management in taking decisions in special situation. Management accounting practise in Bangladesh companies Management accounting practice helps an organization to survive in the competitive, ever-changing world, because it provides an important competitive advantage for an organization that guides managerial action, motivates behaviours, supports and creates the cultural values necessary to achieve an organization’s strategic objectives. Management accounting is concerned primarily with the internal needs of management. It is oriented toward evaluation of performance and development of estimates of the future as opposed to traditional financial accounting which emphasizes historical data related to such legal financial matters as ownership, investment, credit granting, taxation, regulation, and the building of foundations for consistent and conservative external reporting, â€Å"in accordance with generally accepted accounting principles. † Flexibility is an essential characteristic of management accounting since it presupposes that careful attention has been given to determine the important needs of management, many of which cannot be precisely identified in advance. The Institute of Management Accountants (IMA), the professional association of practicing and academic management accountants, defines management accounting as: â€Å"The process of identification, measurement, accumulation, analysis, preparation, interpretation, and communication of financial information used by management to plan, evaluate, and control within an organization and to assure appropriate use of and accountability for its resources. Management accounting also comprises the preparation of financial reports for non-management groups such as shareholders, creditors, regulatory agencies, and tax authorities. † Management accounting provides information from its environment to management to facilitate decision-making. Good management accounting information has three attributes: Technical-it enhances the understanding of the phenomena measured and provides relevant information for strategic decisions, Behavioural-it encourages actions that are consistent with an organization’s strategic objectives, and Cultural-it supports and/or creates a set of shared cultural values, beliefs, and mindsets in an organization and society. The development of management accounting is responsive to the demands of management and the environment. Management accounting adapts to organizational change and three major forces cause organizations to evolve: technological change, globalization, and customer needs (Ma Watters, 2001) [1]. In order to remain competitive in today’s global market, business must continually improve. Good management accounting practices help the organization to improve continually. Due to these all over the world there are so many management accounting tools techniques developed and practiced. Bangladeshi organizations as a member of global market need to adopt these techniques in order to remain competitive. A survey has been conducted based on a questionnaire to examine the management accounting practices in the manufacturing sector of Bangladesh. The all over evolution of management accounting system and its development in Bangladesh is also examined in order to provide a better understanding of present practices. Cost accounting practice in Bangladesh companies Cost accounting is valuable to an organization if it significantly improves the decision making process within the organization by providing accurate and timely input regarding the cost behavior in organizations. Generally based on standard accounting practices, cost accounting is one of the tools that managers utilize to determine what type and how much expenses is involved with maintaining the current business model. At the same time, the principles of cost accounting can also be utilized to project changes to these costs in the event that specific changes are implemented. When it comes to measuring how wisely company resources are being utilized, cost accounting helps to provide the data relevant to the current situation. By identifying production costs and further defining the cost of production by three or more successive business cycles, it is possible to note any trends that indicate a rise in production costs without any appreciable changes or increase in production of goods and services. By using this approach, it is possible to identify the reason for the change, and take steps to contain the situation before bottom line profits are impacted to a greater degree. Product development and marketing strategies are also informed by the utilization of cost accounting. In terms of product development, it is possible to determine if a new product can be produced at a reasonable price, considering the cost of raw materials and the labor and equipment necessary to product a finished product. At the same time, marketing protocols can make use of cost accounting to project if the product will sell enough units to make production a viable option. Cost accounting is helpful in making a number of business decisions. By weighing the actual costs versus the anticipated benefit, cost accounting can help a company to avoid launching a product with no real market, prevent the purchase of unnecessary goods and services. Conclusion: Globalization and the increasing complexity of business, together with high-powered computing technology, have contributed to the development of new management accounting techniques all over the world. The present study shows that though privatization and authoritative pronouncement has  contributed a lot in the development of accounting in Bangladesh, the survey result of the present practices of management accounting in listed manufacturing sector reveals that state of use of sophisticated techniques (like target costing, throughput costing, life cycle costing and probabilistic CVP) is not satisfactory. To keep pace with the world changing accounting environment, Bangladeshi firms should use the newly developed techniques. A well-balanced practice of those techniques ir respective of the sectors may be enhanced through compulsory enactment of cost and management accounting audit in Bangladesh.

Beyond The Dead Essays - American Film Directors, Free Essays

Beyond The Dead Essays - American Film Directors, Free Essays Beyond The Dead This play was the resounding voice of the dead. The direction of the play closely followed the original direction of the script. By that I mean that the unity of the play was contingent on the premise of the original writer. I believe that the director of this play was trying to uphold the message that Irwin Shaw first presented with this play. The play was directed very well. It seemed that it drove the intended message home well, which in this case I would consider an appreciative success. The view that I carried while watching this performance changed dramatically. Before the viewing, and during the first scenes, I was convinced that the plot was too dramatic. There has always been an enormous amount of sacrifice by soldiers during times of war. I thought this to be more of a degrading look at war, and it's atrocities. I believe in the sacrifices of war, or at least I thought I did. The play convinced me that not always is sacrifice necessary, and often times the sacrifice goes un noticed, or without proper revere for those giving up their lives. I would call the performance a sensitive, yet very real portrayal of the very large, yet mostly unseen, and unappreciated, losses of life. The actors did a pretty good job. On simple terms, they all remembered their lines, and the specific movements required of them. I guess that I don't know that for fact. If there was a mistake though, it was covered very well, which would indicate even better acting to me. The group of men that played the soldiers worked well together. They all seemed to be plagued by exactly the same symptoms. Of course they were all dead, but no one knows how to act dead-alive. Their individual acting of the symptoms was great, because in each we could see the same traits. They all swayed from side to side, or all kept a very somber, quiet look on their faces. Then they six were all further challenged by having to maintain these similarities, while at the same time displaying individual characteristics. The biggest part to all of the acting was the realness that all of the characters portrayed. The general is the best example of this. He was strong, and loud. The way he acted produced fear even in me. He was exactly the general I would picture or imagine if reading this performance to myself. The acting overall was strong. I don't know the scenery that was originally intended for this play, but I didn't like the set that was used. I however did agree with the structure being plat formed. The use of height to represent power or authority was an excellent choice. It is very easy to distinguish who they were, and what status they held because of the platform. One thing we discussed in class was the use of plain fatigues by the director. I believe that this choice was excellent. It made clear that the brutally and horror of war could be felt by anyone an any army. The lighting in the play was great as well. There were two particular parts that I noticed specifically. The first was the mood the lights cast. The back lights were blue and orange in color, and I believe that they helped set the mood. The second way I noticed the lighting was in more specific ways. The blinds on the wall in the press woman's office, or the leave cutout that were displayed through the larger covering lights to produce a leaf lik e effect on the floor and set. The spotlights on the individual soldiers when they were talking to their loved ones was also extremely creative. The way in which each soldier was totally lit, while the rest of the stage was dark had a profound effect. It gave more seriousness, or emphasis on their lines. The sound was vague. The gunshots sounded fake, and were difficult for the actors too act out correctly. Other than the gunshots though the sound seemed to fit in. I didn't notice any other problems, so I would assume that it was sufficient. The audience seemed to enjoy the

Opportunity Costs Essay Example | Topics and Well Written Essays - 250 words

Opportunity Costs - Essay Example sources are never enough to satisfy human needs and wants, and the concept of opportunity cost, therefore, informs choices among alternative use of resources. Individuals, firms and governments face opportunity cost from time to time in their efforts to allocate resources for the most suitable purpose (Keat & Young, 2006). At an individual level, one may want to pay for mortgage and buy a car given a certain level of resource available. While both the car and mortgage are equally important to the individual, the individual may forego the car and make the mortgage payment. The individual pays for the mortgage at the expense of the car. The car is the next-best alternative given up when the individual pays for the mortgage. In a firm’s context, the firm may want to maximize shareholders’ wealth and at the same time retain significant profits for firm operations. If the firm chooses to maximize shareholders’ wealth at the expense of retaining more profits for the firm, more profits becomes the foregone item (Douma & Schreuder, 2008). In the choice made in this case, the next-best alternative is shareholder wealth maximization. Governments also face opportunity cost. A government may want to finance a healthcare project while it also needs to acquire more military equipment using the same resources. Choosing to finance the healthcare project over acquiring military equipment makes military equipment acquisition the foregone item. The choice to finance healthcare makes military equipment acquisition the next-best

The form of local government and his structure Essay

The form of local government and his structure - Essay Example Out of 39 counties of Washington, 33 are non-charter, which run the government of commission form offered by the state. Under the commission form, the county government is governed by a body that consists of three members of commissioner’s board who are elected. The election is based on partisan and serves as a legislative body of the county as well as performing executive functions. Counties with greater population of more than 300,000 can add the number of commission members from three to five. On the other hand, home rule charter can offer counties with officers that they regard it necessary in carrying out functions of the county (County of Washington, 2014). Referendum has influenced the local politics of Washington. It has helped to protect the rights of the citizens through direct democracy. Therefore, it has enabled the citizens of Washington to eliminate government that is representative and to remedy it when it turns to be misrepresentative. In addition, the petition process has been utilized in the county government of Washington. It has given the citizens of Washington superiority that is automatic and sovereignty above government that is representative. More over, the recall is constitutionally defined for the citizens of Washington. It allows citizens to remove and substitute a public official before the term ends in the office. Citizens initiate the process of petition, and if it goes through it eliminates an official elected from office through recalling the official’s elections. Besides, democratic reform trilemma has also brought great influence to the citizens of Washington based on three characteristics. These characteristics include participation, deliberation, and equality (Washington County, 2014). Participation enhances extensive participation in the process of decision making by the affected people. Deliberation enables a balanced discussion where all main points of view are prejudiced based on

Tata Motors Jaguar Land Rover Turnaround

Tata Motors Jaguar Land Rover Turnaround Introduction Change as we call it is quite inevitable and it is very necessary in todays fast changing environment and competition. Organizational change management is focused at when big changes need to take place. There are numerous change management models that can be used by companies today in order to successfully implement the change and meet its objectives. The Kurt Lewin Model is an old model still used today. Change management aims at bringing better results than those currently experienced. In change management one understands that there are better ways of performing a particular task in an effective and efficient manner while meeting all the customers expectations and standards of performance. So we can use the ADKAR model here to manage change. Change management theory has 5 principles based upon it like: At first we see that people display and show different reactions to change as each individual is different and unique in their own way. Secondly people strive to meet their basic needs regardless of their stature, occupation or living standards. Thirdly for each of the change to take place the person has to loose something initially to help make the implementation of the change successful. All the people put in varied amounts of efforts for the change as per their perception so the change activity needs to be realistic in nature. Change brings with it fear and a feeling of mistrust so change management can only take place if these people face their fears. These five principles need to be implemented properly by the company to actually make the change process feasible and successful. Change management requires acceptability from all the concerned stakeholders as it cannot succeed by acceptance of one but by only a collective effort of many. (Change Management 100 Success Secrets) A good hockey player plays where the puck is. A great hockey player plays where the puck is going to be Wayne Gretzky, Canadian ice hockey player Change Management (2008) Literature Review Analysis Kurt Lewin Change Management Model In 1947 Kurt Lewin proposed a three stage theory of Change which is very relevant till date and most newer models are quite based on this model. The three stages are: Unfreeze This is the most critical stage as it involves preparing oneself before a change is implemented. It involves understanding that a change needs to take place and the employees need to get out of the comfort zone. A deadline needs to there to which some reward/punishment is linked to motivate the people to go for the change and accept it. So unfreezing one-self and seeing the inherent advantages outweighing the disadvantages lead to a successful change. This refers to another Kurt Lewins theory called the Force Field Analysis. So as per the Force Field Analysis if the pros outweigh the cons then change can take place smoothly as it acts as a pushing factor but if not then there is resistance which can be detrimental to the objective and purpose of the change. We can actually take a practical example to illustrate the above diagram in a better position in the case of Tata motors in the Analysis section. Change So the next stage is the transition stage where the change actually happens. Here we see people have inhibitions as they are unsure of the results or consequences from the change process are taking place within the organization. Certain factors like training, guides and mentors can be used to make the learning process easier and faster as it helps the people to adapt and understand the objective and rationale for the change activity. Through self involvement and proper communication one can encourage the change to take place in an easier fashion. Freeze This stage is also called the refreezing stage as it involves if there is stability after the change has actually occurred. People now tend to adapt and accept the change and it becomes a part of their daily routine. Change is a continuous process and soon after the implementation of the change the next change process starts off at any point and can finish at any point of time. (Kurt Lewin Change Management Model (1947)) ADKAR: Model for Change A very innovative and powerful change model was developed by Mr. Jeff Hiatt who was the CEO of Prosci Change Management and it was first published in 2003. This model tells us that organizational change can succeed when each of the individual members of the organization transition through the change management process. There are five steps in this model: Awareness of the need for change This involves understanding why a particular change is necessary is the primary aspect of a successful change. We here find out the rationale and need behind the change. So the logic behind the change can be instilled in the employee. Desire to support and participate in the change Here the employee has to take a self decision to be an active participant in the change. Only when the person is confident and convinced that the change is essential then only will he participate in the change activity. Proper incentives need to be formulated in order to motivate the person not to deter from the path of change. Knowledge on how to change This is the third stage of the model in which knowledge about the change can be imparted through training, mentorship and other educational methods. 2 types of knowledge is to be focused at: knowledge on how to change (things to be done during the transition or the time during which the change is being implemented) and knowledge on how to perform after the change activity is established. Ability to implement required skills and behaviors In this part of the building block Ability is referred to the difference between theory and practice. Once knowledge on how to change is in place then this is the theory being referred to and then comes the practical aspect which is the actual performance of the individual. This is a time consuming process and can be successfully implemented through having a mentor and a feedback process. Reinforcement to sustain the change In the final stage of the model there is an essential component in which efforts made by the individual to sustain the change are pressed upon. Here it is ensured that changes made stay in place and that the employee does not slip back to his old ways which can be ensured through positive response, benefits, acknowledgement, measuring of the performance and actions taken to improve the results. ADKAR Model of Change (2003) Kotters 8 steps for Leading Change Dr. John Kotter developed the 8 steps to change which can help organizations to avoid failure and be proactive to change. They are: Acting with Urgency It refers to identification of the problem and crisis areas in regards to the company, market and the competitive forces. Developing the Guiding Coalition Form a team of employees who would be responsible to handle the change efforts in a collective manner. Developing a Change Vision This step involves creating a vision and formulating the strategies to achieve the vision. Communicating the Vision buy-in There needs to be clear communication between the employees and the vision and the means to achieve it both need to be known by all the employees while keeping the team as the source of example. Empowering broad based action Use varied risky ideas, non-traditional means and other techniques not in the book to remove all the obstacles to the change. Generating short term wins Visible improvements need to be planned and all the incumbents should be duly rewarded for their efforts. Do not let up To change all the systems, structures and policies new employees maybe needed to be recruited, old ones removed and other promoted to meet the vision by also putting in new projects, ideas, work patterns, etc. Make change stick Use the leaders in the organization to show its employees the benefits of the change activity in both qualitative and quantitative terms so that people do not digress from the change activity. Kotters 8 steps of change (2005) Beckhard Harris Change Formulae In 1987 Beckhard and Harris developed the Change equation which helps the organization to identify all the possibilities to change. The change equation propounded is: D x V x F > R = Dissatisfaction x Vision x First steps > Resistance to Change All the three components must be present in congruence in order to overcome resistance to change. Dissatisfaction with the current happenings, Vision of what is to come in the near future, and the way/direction/First steps to reach or achieve this vision should all be there to repel the resistance to the change activity. Beckhard and Harriss Change Equation (1987) CASE STUDY Tata Motors Jaguar Cars Limited and Land Rover, based in the UK, are one of the key global auto majors companies that are engaged in manufacturing luxury sports saloons and sports cars that cater to the premium end of the market. On June 22, 2008; Tata Motors, Indias largest automobile company, acquired the Jaguar Land Rover businesses from Ford Motor Company for a net consideration of US $2.3 billion. (Press Release: 2nd June, 2008) But just immediately after the acquisition; the global financial sector collapsed and squeezed out global liquidity. The resultant shortage of funds, along with the drastic rise in the prices of commodities and fuel, has a negative impact on the global automotive sector. All the automobile companies, hard hit by the crisis, posted major operating losses. Out of the three major U.S. car makers, General Motors and Chrysler, filed for bankruptcy. Jaguar Land Rover was hit hard in the second half of the year ended 31st March 2009. In the U.S, Europe and Japan, sales of new cars have declined by 16% in the second half of the year. Stimulus packages designed to rekindle demand were only partially successful. The volumes at JLR over the 10 months post acquisition reduced by 32% as compared to the comparable period in the previous year resulting in a Loss before tax of GB  £ 281 million. Europe was in doldrums. This was a major concern for the Tatas since it is a big market for Jaguar Land Rover. By the end of January 2009, Tata Motors had US$ 2 billion outstanding as regards the bridge loan. Moreover, JLR required additional investments, that too quickly, in order to sustain its operations that were burning cash at that juncture. Terming the acquisition as irrationally exuberant , critics started questioning the rationale for the companys move To compound the companys woes, the commercial launch of Tata Motors small car Nano required much more time than anticipated. The Nano was always more than just a car. It was Tata group supremo Ratan Tatas dream project to bring an affordable transportation solution within reach of the masses. The promise of a small car priced at Rs. 1 lakh had fired the imagination of an entire nation and the global automotive industry (Forbes) Faced with the altered dynamics of the new business environment, the company adapted its productive model as well as profit strategy to respond to the need of the hour. Prompt action was taken to reduce inventory, improve working capital, reduce investments and payroll costs including more than 2000 job losses. Transition initiatives were undertaken in marketing, customer financing support, IT and related infrastructure. The company appointed KPMG International and also Roland Berger Strategy Consultants to suggest appropriate action plans to reduce costs at the two brands. Around 2,200 employees were sacked of JLR since it took over the management of JLR. The move was in sharp contrast to the well entrenched business practices followed by the Tata Group where no employees are retrenched. The company to secure flexible arrangements with the workforce in the UK. Tata Motors had Rs 191 crore in employee separation costs at JLR during the year ended 31st March 2009 The company finished with the guarantee arrangements which enable them to access a  £340 million loan duly approved through the European Investment Bank. The utilization of these resources will focus towards developing technologies for JLR. The Company prepaid part of the said facility out of proceeds of a Rights Issue and certain divestments and the balance outstanding as on March 31, 2009 was US$ 2.02 billion. For repayment of the said amount, the Company in May 2009 raised resources through further divestments and issued Secured Non-Convertible Credit Enhanced Rupee Debentures in four tranches, having tenors upto 7 years, aggregating Rs.4,200 crores on a private placement basis. The balance facility of US$ 1 billion was rolled over and guaranteed by the Company, by extending the final maturity upto December 2010. New launches were planned. Range Rover Evoque is to be launched in summer of 2011. With a view to capitalize on the growing demand for luxury cars in China, the company gave a major thrust to strategy for China and also explored possible assembly in India Ravi Kant the non-executive, vice-chairman was quoted as saying: A lot of restructuring has happened at JLR but these are early days. We will continue with the cost reduction measures. (Press Meet, November 2010) Tata Motors Group CEO and Managing Director Carl-Peter Forster said, We are focussing on reducing costs and selective hiring for JLR. (Hindu) While sales of JLR, along with that of the Indian commercial vehicle segment significantly reduced in 2008-09 during the global meltdown, resulting in a consolidated loss for the company, all these segments registered an impressive recovery in 2009-10, an event that vindicated the sound fundamentals of the Companys longer-term strategies. The revival of Jaguar Land Rover was significant in April 2010 with the sales per unit of the two UK companies growing at 61 percent in comparison to the previous year. (Automotive News Europe) Source: Tata Motors Press Meet The efforts bore fruit when Tata Motors Limited posted a gain which was more than 100 times in profit for the second-quarter ended 30th September 2010. This was attributable to global economic recovery, growing Chinese and US demand. (India Watch) Jaguar Land Rover reported a profit after tax of  £238 mn for the quarter ending Sept 2010. In a time span of eighteen months after the takeover, Tata Motors was able to turnaround the JLR story, adopting a cost reducing and sales booming strategy. (MSN News) While JLR turnaround has been achieved, the declining sales of the Nano, the worlds cheapest car, continue to a major challenge for Tata Motors. For Nano, again, flexible to change, the company has initiated a pan-India campaign in order to promote and market the car. The strategy is to reach out to that class of buyers who were the original target base of the company. Senior executives at Tata Motors are closely following pro-active measures to reach out to customers. These include ensuring better coordination between banks and customers, facilitating tie-ups with regional finance institutions and opening newer channels to reach out to the end-consumer, among several others. However these efforts are yet to bear fruition. (Rediff) ANALYSIS AND DISCUSSION We can see how the Force Field Analysis can be used in the analysis of the Tata Mators case: From the above example we can clearly see that the advantages outweigh the disadvantages thus change can me possibly be implemented. Successful implementation of change is achieved by either making the driving forces strong or by making the preventive forces weak. After all these theories we can also look into some of the facts stated in regards to change management by research scholars in their papers. As per the findings of the paper Nobody in charge: Distributed Change agency in Healthcare we can clearly see that the authors that in complex organizations where a formal structure and environment is not present a more of a distributed change agency can be established where small teams and groups are formed. These teams have a wider scope of roles with distributed responsibility among all the stakeholders which was possible due to the change goals. Here nobody was watching over the other thus change was a lot voluntary. This is a good approach for such organizations to tackle with change. This concept could have been used by Tata Motors also to help in involving all the levels of management to get the due turnaround strategy in a faster and better manner. Nobody in charge: Distributed change agency in healthcare (2009) Another paper on change management in a dynamic business process tells us that we can make the execution of any business process flexible and adaptable to any situation through the change management technique. Run time change management softwares are used to make all the business processes in a company flexible and dynamic thus helping cope up with the demand for changes even after the new process has been implemented. Change Management in Dynamic Business Process (2010) Prof. Robert E. Ledez in his paper has shown change in a totally different picture. According to him employees perceive change with a very negative connotation and often relate it to downsizing, paycuts, layoffs and relocation. So the employees need to alter their mindset and enable change to take place as in this competitive and ever changing world change needs to take place in all forms like new technology, new ideas, innovations, structural changes and others. Change Management: Getting A Tuned Up Organization Kaizen means continuous improvement of productivity and quality which depends on the participation level of the entire workforce. This is a low-cost approach to productivity and quality improvement. Kaizen relates to the manufacturing sector but also can be applied to the service sector, public and non-profit organizations. Kaizen is one of most critical components of Japanese industrial support in developing countries. Introducing Kaizen (2009) In the review article of Asian Journal of Management Research it has explained change management as one that incorporates the tools of the company which can be utilized to help individuals to make winning personal evolutions resulting in the adoption and realization of change. This concept of change is known to Indian culture, since change management concepts were applied for ministers in the Indian government and civil service way back during the 1980s. Change should be implemented smoothly while adapting all concerned stakeholders through planning, idea generation, sharing of information, preparation, evaluation, and reinforcing. There has to be the human resource as the backbone of this change. Implanting Change (2010) In the research paper Getting Organizational Change Right in Public Services: the Case of European Higher Education has thrown light towards the need or requirement of organizational change and the way to manage this change. Change for the sake of change can be detrimental to the organization so we can use the Bys model developed in 2007 called the conscious V/s unconscious change management theory which brings in successful organizational change. The rationale for the model is that most employees will realize that change initiatives are put forward and drilled into by personal interests, self preservation, indecision, lack of knowledge and incompetence rather than by requirement, knowledge, choice, competence, awareness and what is in the best interest of the sector and its stakeholders. Journal of Change Mangement (2008) Conclusion Actually in Kaizen (kai means change) and (zen mean for good) which is very relevant for all organizations today. The participative attitude of all the employees in any hierarchy can be used to find out different varied suggestions with regards to change in all the areas of the business. Change Management is a very evoking area and its necessity increases as the current economic and global climate demands constant evolution and change if companies want to prosper and grow. The technological innovation, products and rising global competition will only enable the change that will be needed in order to compete. One cannot manage the past but can sure take charge of the future. In a book on managing change we see that organizations of today need to identify the skill set required controlling, plan and managing the change activity. The employees need to determine the objectives, scope, and the direction of change and then formulate a structured implementation plan to cope with all the changes in the competitive environment. Managing Change (1991) In this book we see that today externally we find ourselves in an unpredictable economy with turbulent markets, self eclipsing technology and dramatic demographic trends which makes change imperative. It says that there needs to be a process of change in which there are Inputs are seen then strategy formulated, Transformation process and then Output is derived for the change activity. Through a proper strategic intent can change be formulated. Managing change (2004) Strategic Intent (1989) This book talks a lot about change and time period for change. It tells that organizations should focus on certain things for success like: Dont Delay the change activity as time and tide wait for no man. Change Today and not Tomorrow as there may be no tomorrow if the problem escalates. Do not let Bureaucracy hinder change. Change is for the good and is possible through proper communication. Change is simple but needs to be adapted well for results. By Reinventing and Repositioning the organization one can deal with all the oppositions to change. If we monitor the market and the environment we can anticipate and forecast change easily. Harvard Business School (2007)