American Dream Essay Example for Free

American Dream Essay Another prop used to represent the truth is the flowers. This makes the ending of Death of a Salesman effective because when Happy and Biff come home after leaving their dad alone in the restaurant they were meant to eat in but instead left with some girls, Happy comes home with some flowers for his mother, Linda. Linda knocks the flowers out of Happys hands out of anger. Linda starts to clean up the mess she has made then realises she has cleaned up enough of her sons messes Pick up this stuff, Im not you maid Linda says. Then the stage direction says Happy turns his back to her in refusal. Biff slowly moves over and gets down on his knees, picking up the flowers which explains another failure of the American Dream. I think this proves the difference between the two brothers and how Biff kneels indicating that he can accept the truth and knows that he cant achieve the American Dream whereas Happy is more stubborn like Willy into believing the dream so Miller intends he is destined to go in the same direction as Willy, which is another failure of the American Dream. Another failure of the American Dream is that Happy follows in his fathers footsteps after he knows what happened to him which led to his suicide which makes the ending of the play effective because this play about Willy could repeat it self but would be about Happy. Happy in a way is brainwashed into thinking that he can reach the American Dream easily because Willy said you just need to be well-liked and masculine when he was younger. Happy is trapped in his own world creating the same tragedy which has already been lived by his father Willy Loman. It also makes the ending of the play effective because Happy still believes in this dream when it might not even be real as he doesnt know anyone who has achieved it. On a materialistic basis, Willy has worked all his life to realize the American Dream but still fails to do that which makes the ending effective. Willy purchases some seeds for his garden and begins to plant them late at night which is another prop which represents the truth. I think Millers intention here was to show the audience that he is close to his suicide but realises that he needs to leave something real and living behind for his family to remember him by. We also know that Willy is close to his suicide because he is planting the seeds at the wrong time of the day, which again I think Millers target here was to give more clues to the audience that Willy was very serious about committing suicide soon. I also think that the seeds that Willy plants are symbolic in a way to another failure of the American Dream because this was Willys desire to grow big and tall ironically just like the plant eventually would. At the end of the play Willy is talking to Ben while he is planting the seeds. He talks about how big his funeral will be before he is even dead making the end of the play effective because hes dreaming about depressing things that will happen after his death for example what his funeral would be like. To be more specific how many people there would be from all over America. This is another failure of the American Dream because Willy shows that he has definitely given up on this dream that he had talked about all his life implying that he is going to kill himself. He is selling himself off and valuing himself and he acts as if he is making a business deal with himself. He also talks about how much money Biff will get and that he will be in front of Bernard again in terms of money. Bernard was their neighbour who was a clever boy and went to the same school as Biff and Happy. But back then, in the past Willy influenced his sons to just concentrate on being popular so they could accomplish the American Dream as soon as possible which is a failure of the American Dream because there is a lack of personality from both Biff and Happy. The stage directions are another significance in the play to represent the failures of the American Dream. At the very end of the play it mentions that the hard towers of the apartment buildings rise into sharp focus. I think Miller illustrates that even though Willy has now gone forever and is dead, the things that Willy hated the most will still be there and the society will move on which is a failure to achieving the American Dream because he has given up on himself and letting society win over him. In the video each time Willy went back into the past it was always set in the garden where it was bright. The contrast of colours between the clothes that were worn were the colours of the American flag. But in the past the colours were bright colours of red blue and white whereas in the present the clothes worn were more faded and dull colours. I think the costumes designers purpose here was to show the difference between the present and the past. I also think that the costume designer used bright colours in the past to illustrate that there was more hope for Biff and Happy to achieve the American Dream back then. I believe that the audience might respond to the faded colours of clothes worn in the present meaning that the clothes were old, demonstrating that the family could not afford to buy new clothes and other luxuries and this reflects a failure of the American Dream in the film. The ending of the play is effective because its a tragedy how Willy still believes in the American Dream after all he has been through and all the lies he has made up to accomplish this dream. There are many failures of the American Dream which makes the ending of Death of a Salesman effective because all these failures are revealed at the end of the play. Overall I think that Arthur Miller makes Death of a Salesman an effective ending in terms of presenting the failures of the American Dream by revealing the truth at the end of the play. The ending of the play is appropriate because it unravels all the unknowns throughout the play explaining why things happened and reasons why Willy, Biff and Happy had failed the American Dream .

Augusta and Ncwo Essay Example for Free

Augusta and Ncwo Essay This report analyses the case study about â€Å"Augusta National Golf Club and NCWO battle for admitting female membership†. Mainly, this report will examine and identify the communication traits and flaws that can be found in this case study and will provide solutions and what should be done rather than taking a stand on who is right and wrong. Therefore, all the communications between Augusta’s Chairman, Mr. Johnson, NCWO’s Chairwoman, Ms. Burk, the CEOs of Sponsor companies, the Augusta members and the media were researched and studied. Furthermore, this report mainly uses secondary data such as newspaper articles and journals to support the arguments and ideas. Moreover, the core purposes of this report is to evaluate the interactions and point out some communication management factors and flaws from this dispute, set it as an example and provide solutions to be improved in the future business communication. Main body Augusta, the private golf club Augusta is the private golf club which its culture and membership are mainly reflected on its prestige and exclusiveness. Moreover, members of Augusta join the club to satisfy mutual interests and to fulfil the social needs and the need for self-esteem such as being a part of the highly regarded golf club in the country. Because it is a private club, it holds its legal rights to choose its own members. (Peraino, 2002). Furthermore, the club clearly specified the club (team) norms (obligation, preference and prohibition) such as â€Å"members are required to sign an agreement not to speak about the club† and have to withhold the membership information to the outsiders. Saporito). Therefore, Augusta organizational control can be identified as a bureaucratic control system where the Chairman, Mr. Johnson has the ultimate power to dominate the club’s affairs. NCWO On the other hand, the NCWO’s sole purpose is to promote women rights and members join the committee to achieve security and satisfy their mutual interests. As you can see from the case, Ms. Burk, the chair of NCWO usually do the decision making for the committee. Although the decision making criteria are not formally discussed in the case or in the media (newspaper articles), we can assume that NCWO lacks the rational decision making process in groups such as orientation, discussion, decision making and implementation. Also, in his article Munching (2002) states that â€Å"she (Burk) forgot to ask herself one question: What women want to do? † which clarify the lack of communication between members of the group and its chair. The dispute The offensive approach and the vulgar feedback It can be seen in the case that without deeply analysing the situation, Ms. Burk took an offensive approach demanding and insisting on female membership, base mainly on the speech about â€Å"inclusion of women in Augusta† by Mr. Lloyd Ward. Moreover, Augusta’s Chair, Mr. Johnson also gave a vulgar feedback to this demand which sparks into a dispute of gender issue. Moreover, negative impressions between them were formed on limited information and stereotyping where Burk is seems as the trouble maker and Johnson as the rigid discriminator. Therefore, this miscommunication and poor transaction of messages led to unnecessary conflicts and egotism of the two corresponding Chairs. The Sponsors, members and Burk When the direct demand fails, Burk took the indirect persuasion and argumentation approach through the Augusta’s sponsors for its prime event, the Masters. She appealed to CEOs of sponsor companies like Citigroup, IBM, Coca-cola, Cadillac and CBS using generalisation and cause-effect relationship methods of arguments to boycott the Masters. For example, she praised their stance in gender discrimination within their firm and point out the possible public opinion in the involvement with the Masters. However, only Citigroup and Coca-cola agreed to help her and these decisions can be seen as corporate social responsibility to raise their public images. On the other hand, others remain neutral to avoid uncertainties involving in the dispute. Moreover, she turns to persuade the members of Augusta, who are highly regarded CEOs of the corporate world. However, with them she used the illegitimate methods of arguments such as appeal to the masses and â€Å"ad hominem† whereby she threatens them and their organization by claiming to reveal the membership list and the â€Å"daily anecdotes of gender discriminations in their (members’) companies†. (2005). For instance, it is noted in Peraino’s (2002) article that â€Å"she told Newsweek that â€Å"Weve already done quite a bit on the public-embarrassment front†Ã¢â‚¬ . In addition, she even tried to convince Tiger Wood not to participate in the Masters but he too was â€Å"criticized for suggesting that Augusta has a right to its exclusionary policies† (Gutner, 2002). Therefore, one can clearly see from the case study that Burk used many deductive logics and generalisations in influencing and communicating with the sponsors, the members and the players. Burk and Johnson From the start, Mr. Johnson strongly showed his assertiveness as well as his aggressiveness for his club and its membership rules. However, one can recognize the cognitive dissonances from Mr. Johnson’s feedbacks and replies where he imposed denials and unwillingness to change the traditional rules and culture. Moreover, this effect can also be found in Saporito’s article, as â€Å"he booted the Masters sponsorsCitigroup, Coca-Cola and IBMso the companies wouldnt face criticism by association† and adopted the commercial free move. In addition, Johnson and Burk took hold of some perceptual biases against each other and some of these are selective perception where both of them ignored each other’s rational reasons. Furthermore, stereotyping can clearly be seen between them where they posed each other as threats and arch enemies. Conclusion and results In conclusion, one can identify more communication flaws than the benefits in his case. This is mainly because the poor usage of appropriate communication features and the channels used to communicate, for example, Burk main communication channel with her advocates and opponents is through letters. Moreover, narcissism and egotism also got involved later in the dispute where both of the Chairs started to address and confront each other comments and feedback harshly rather than solving the dispute. (Munching, 2002). As a result, Johnson acquired victory by reasoning through generalization and analogy among private clubs and sororities claiming its legal rights to choose its own members. The dispute between Mr. Johnson (Augusta Golf Club) and Ms. Burk (NCWO) is very phenomenal in indicating miscommunications between two unfriendly organizations. As for the recommendations for this case, since the start, both parties should use more subtle and civil approaches to address the problem to each other and discuss in person how to compromise the situation. For example, Shiflett (2003) implies in his article that Augusta never meant to discriminate and it is only following its highly constructed social role as an all male-club. Moreover, they should utilize more â€Å"lateral thinking†, avoid what is right and wrong and conclude to the best possible solution. In addition, Burk should change her persuasion techniques towards more â€Å"features-benefits mix† and should drop her deductive logic on women rights and organizations. Furthermore, both of them should leave out their egotisms and stereotypical perceptions when dealing with the gender issue. On the other hand, while confronting with the members she should shows cause-effect relationships of their inaction and argues upon their specific reasoning. Munching, 2002). As for Mr. Johnson reactions, he should be more aware on the public images of the club and its members. Moreover, Augusta’s individual orientation of culture should swap with a more collective one where all stakeholders can give out their opinions. Last but not least, the channels used for communication in this case should be changed into more personal and face to face l ike personal meetings or through telephone. This was even suggested by Tiger Wood that â€Å"they’d sit down together and all would be resolved†. (Munching, 2002).

Presentation Of Iago In Othello English Literature Essay

Presentation Of Iago In Othello English Literature Essay The plot of the play Othello is that the Moorish soldier Othello and a young Venetian lady Desdemona secretly marry. Her father isnt happy by this secret ceremony and warns Othello that if she can deceive her own father she might some day do the same to him. Iago later uses Desdemona against Othello in the play. He does this because he is jealous of Othello who became promoted to the job he feels he should have got. To complete this plot of his, he speaks many lies and proceeds in many incidents to convince Othello that Desdemona is being disloyal to him by having an affair with another man-Cassio. In Act 1 Scene 2 Iago starts off speaking to Othello. He is trying to gain his trust by telling Othello all the things he has done wrong and all of his regrets. He speaks about him being with Desdemona and then he goes onto saying that he thinks she is betraying him. Iago is trying to make Othello suspect Desdemona for being unfaithful to him and gives Othello images he can picture in his head (which then relates back to when Othello saw Desdemona and Cassio dancing together). Cassio then walks in, this makes Iagos plan go even better for him even though it wasnt what he planned to happen. Cassio comes in asking Othello to go to Cyprus because the duke would like to have an appearance from him. Iago then says that Othello cannot go because he is married. Shakespeare has done this so Iago can make it look like Cassio is trying to send Othello away so he can be with Desdemona. In Act 1 Scene 3, Shakespeare has revealed Iagos entire plan. He is thinking aloud so the whole plot is revealed to us. It shows that Iago wants revenge on Othello because when he is speaking to Roderigo he says: I hate the Moor; Let us be conjunctive in our revenge against him. Then later in the scene he reveals his plan, saying that Desdemona is the love of his life and that she is his only weakness. So if she is made to seem that she is sleeping with Cassio then he will go to Iago and tell him he was right all along and thank him for realising it. If Iagos plan went to how he wanted, then this would mean that out of gratefulness for realising what he couldnt see, Othello would then do anything to repay him. In Act 2 Scene 1 Iago is again alone with Roderigo, they are speaking about Desdemona, and because Roderigo is so madly in love with her, Iago can still use this to his advantage. In this scene, Iago says first, I must tell thee this Desdemona is directly in love with him. Shakespeare is still showing how Iago can make things sound and how he can use the people he is manipulating. Iago then moves on to Othello and tries to gain his trust. He is trying to get Othello to trust him so he will later believe him about Desdemona sleeping with Cassio. In Act 2 Scene 3 Iago is with Cassio and Iago is trying to get Cassio drunk so he can make Cassio make stupid mistakes so his plan will be more convincing. Iago says If I can fasten but one cup upon him, with that which he hath drunk to-night already, hell be as full of quarrel and offence as my young mistress dog. Shakespeare has presented Iago in this way because he is discreetly making Cassio drink without him taking any notice of what he is doing. Iago has now given Cassio many cups of wine and Cassio becomes aggressive towards Montano, Iago then tells Roderigo to go and report to Othello of Cassios state, this is so Othello will loose all trust in Cassio for becoming so rowdy. Cassio says to Othello I pray you, pardon me; I cannot speak Othello now thinks that now he cannot trust him because he is easily persuaded. He now trusts Iago more because he was the one who supposedly stopped him getting out of control. Later in the scene, Iago is with Cassio, and Cassio is feeling like his life is a mess. Iago tells him to go and see Desdemona because she can sort out his life. Cassio has obviously gained Iagos trust because he takes his advice and goes to see her. He is desperate to sort his life out and will do anything to get it back in order. William Shakespeare has portrayed Iago as a scheming person who will do anything in order out of spite and jealousy. Iagos character can gain any persons trust in such a discreet way, he can give them advice and they will take it. This is why Iagos plan goes right because everyone believes him until last minute when it is too late to change things. The audience is prepared for Iagos character because you see his evil side, especially when he speaks his plan out aloud to the audience at the end of Act 1 Scene 3; he announces his jealousy and hate for Othello which makes you prepared for the ending.

Translations depicts the cultural take over of Ireland by the British E

Translations depicts the cultural take over of Ireland by the British Empire, yet it cannot be said to be simply pro-Irish.’ Consider this comment. English Literature Coursework- ‘Translations depicts the cultural take over of Ireland by the British Empire, yet it cannot be said to be simply pro-Irish.’ Consider this comment on the play. The Cultural take over of Ireland by the British Empire is a central issue in Translations. Friel examines this issue by describing the effects that certain changes have on individual characters; Irish and English. One may think a play with this issue could not help being biased towards the Irish. However, Friel ‘did not wish to write a play about Irish peasants being suppressed by English sappers.’ In order to ascertain whether he achieves this, we should look to his often complex characters and how they develop throughout the play. and so we must look at individual characters, as Friel does, to see whether this play is pro-Irish or not. Let us take Hugh O’Donnell as the first example. Hugh is portrayed as an intellectual character. He has a wide knowledge of languages and uses a sophisticated choice of words. For instance, when he describes the Irish language he explains that certain other cultures ‘expend on their vocabularies and syntax acquisitive energies and ostentations.’ This is definitely a positive characteristic and can be contrasted to Lancey and Yolland’s ignorance. This can be seen when Lancey misunderstands the Latin statement ‘nonne Latine loquitur’ and tells Jimmy ‘I do not speak Gaelic sir’, making it obvious that he does not speak Latin either. However, when Hugh ‘pours himself another drink’ and his alcohol addiction is apparent the stereotyp... ...land, once again, to represent the attempt of joining two cultures together by his relationship with Maire. However, this joining is doomed to fail just like the couple’s relationship is as, even though Maire and Yolland celebrate what they love about each other’s cultures, thus ignoring their differences, there is still a failure to communicate. This can be seen when Yolland and Maire are having a ‘conversation’ with each other, even though neither speaks the others language, and Yolland explains ‘I’m not going to leave here’, while Maire pleads ‘Take me away with you George’. This represents the inability for all the characters to communicate which results in the supposed death of Yolland. This English soldier is therefore seen as a victim and his questionable murderer appears to be the Irish Manus; although Friel leaves us to decide this for ourselves.

Ruling Ideologies :: essays research papers

Core Studies 3 Casilda Adames Take-Home Exam November 16, 1999 The ruling ideology dealing with welfare is a negative view among the majority of Americans. It states that welfare recipients are lazy people who have lots of children and collect checks for a long period of time. This statement is believed mostly among higher-class people because they feel that if they can work hard for their money, welfare recipients can do the same, and not live off other people’s money. Charles Murray supports the statement â€Å"welfare policies encourage poor women to have more children† in one of his books, but is proven wrong by careful studies and demographics. It has been studied that welfare has almost no effect on bearing children. These studies show that younger women are more likely to be poor and their poverty makes their children poor. American adults by far are more unequal in wealth and income than any other industrial society as well as the declining incomes of young men since the mid-1970s. Many young men cannot afford to keep their children out of poverty or decide not to the handle the duties or responsibilities of marriage, leaving young mothers and children even poorer, leading them to depend on welfare. According to a New York Times article dated 2/29/92, there are fewer children receiving assistance from welfare and are not just being lazy but and collecting checks, but actually getting off welfare. This ruling ideology that most of the American society supports leads to the lack of wide political support and budget-cutting of means-tested programs. These mean-tested programs are available only to those people who can prove that they are poor. Only Social Security and Medicare, both Universal programs, have largely survived cutbacks in recent years because it is widely accepted throughout the American society. The reason it is accepted in the American society is that everybody contributes to social security and everybody benefits from it. As stated before many people in the American society do not want to support the welfare people because they are perceived to be lazy bums, who just collect checks and have lost of children, which persuades people’s attitudes to not support these means-tested programs including welfare. AFDC has been repeatedly cut and will continue to decline as long as federal governments transfer responsibility for welfare to state governments which aids the American’s ideology that help to the poor must be â€Å"limited, conditional and unpleasant† so that people get off welfare and acquire jobs.

Comparison of Northwest Airlines and American Airlines Essay -- Aviati

Comparison of Northwest Airlines and American Airlines Globalization Globalization can be defined as â€Å"making worldwide in scope or application†(1). In this comparison of the global corporate culture of Northwest Airlines and American Airlines several areas will be addressed. The strength of the global culture with-in the companies. The fit of the company to the global marketplace, and the adaptive ness or the empowerment of the employees will be examined and compared. Perhaps more important, than whether they currently have a global atmosphere, is whether they can improve or create this atmosphere. A comparison between the two airlines will be made on their mission statements, information dissemination, global-mindedness, career paths, and the use of cultural differences as an asset and if a worldwide training system is in place. A conclusion will then be made as to which corporation has the best organizational composition to compete in the global market. The strength of Northwest and Americans’ global culture can be compared by evaluating how well they â€Å"facilitate performance†(2,546). Both of the corporation’s employees, it may be argued, have the common goal of wanting their company to expand and continue to grow in the global market. It could also be argued that the companies differ, in significant ways, when it comes to the motivating effect this common goal has. Northwest seems to be better motivated in obtaining this goal. Examples of this motivated corporate culture are illustrated by the fact that they were â€Å"pioneers in global alliances†(3) and in the fact that they have committed major investments, in the form of hub cities, in both Tokyo and Amsterdam. American, on the other hand, does not seem to be as motivated by the goal of expansion in the global market. Although they have alliances with several international carriers, the number of alliances is not as large as Northwestâ€⠄¢s. The recent acquisition of TWA, by American (4), may help to expand their global culture, due to the greater foothold this acquired asset has in the global market. In addition the financial investment that Northwest has shown in the global market is lacking in American. The only hub, questionably, outside of the U.S. is in San Juan, Puerto Rico (4). American seems to concentrate its strength inside the U.S., which may have a stifling effect on globaliza... ...y increases, all of which are received positively by employees. Whenever possible, managers should select technology that increases workers’ skill requirements. Providing effective training about ways to use the new technology is essential. Training helps employees perceive that they control the technology rather than being controlled by it. The training should be designed to match workers’ needs, and it should increase the workers’ sense of mastery of the new technology. Mangers face a substantial challenge in leading organizations to adopt new technologies more humanely and effectively. Technological changes are essential for earnings growth and for expanded employment opportunities. The adoption of new technologies is critical determinant of American and Northwest Airlines in the global marketplace. Works Cited 1. Merriam - Webster Dictionary. www. M-W.com . ‘Globalization’ 2. Debra L. Nelson & James Campbell Quick. (2003). Organizational Behavior, Fourth Edition. Thomson. Pages 539 - 559 3. Northwest Airlines. www. NWA.com . Company Overview 4. American Airlines . www. AMRcorp.com . AMR Corporate Information

Legality and Ethicality of Financial Reporting Essay

As the case of Excello Telecommunications is reviewed it can be seen that the CFO was facing financial difficulties due to increased competition. In 2010 the earnings estimate was not going to be met and this would have affected the bonuses, stock options, and the share prices of the Excello stocks. After discovering a large sale that was pending until the shipment could be made for the following year the CFO asked the company controller to find a way to capitalize on the sale in the current year so that the budget shortfall could be met. The only way to accomplish the task was to work around the rules of accounting. The intent to find a way around the rules presents possible legal issues. This case can be evaluated by the Sarbanes-Oxley Act and the AICPA and we look at the financial reporting standards and ethics involved. The CFO of Excello, Terry Reed, discovered that the company made a sale of $1.2 million dollars on December 20, 2010 but it could not be recorded until January 11, 2011 because the purchasing company’s warehouse capacity could not accommodate the equipment. After this discovery Reed determined that the monetary shortfall for 2010 could be solved if the company could record the sale for 2010 instead of in 2011. The Controller, Marty Fuller, for the company approached the accounting department and there were three possible ways found to work around the dilemma. The first was to transfer the product to an off-site warehouse that was owned by Excello by December 31 and hold it there until January 11 when it could be shipped to the purchaser. The second would be to transfer the product to the purchaser by December 31 and offer a full refund upon return. The third option is to offer a ten percent discount to the purchaser if they accept the product by December 31. In reviewing this case it can be seen that there are legal issues that are involved. The controller of the company is fully aware of the rules of accounting and is willing to work around them at the request of the CFO practicing earning management in an effort to achieve the company financial goal. Excello cannot legally report the income of the $1.2 million dollar sale in 2010 due to the fact that it will not be shipped until 2011. If the sale is recorded the way the CFO wants it to appear the company would be artificially inflating the profits for the year 2010. If the sale is recorded in 2010 it will be overstated earnings and will violate the GAAP for revenue recognition. The revenue recognition rule is stated so that the goods are to be delivered to the buyer before  revenue can be recorded. Falsely reporting this will artificially inflate the revenue and is deceiving to the shareholders. The Sarbanes-Oxley Act (SOX) was designed so that it could regulate the rules and regulat ions and appropriately guide companies in reporting their financial statements and performing audits. The CFO for Excello decided to use earning management practices and falsely inflate the financial statement from 2010 in order to meet the earnings estimate it and in doing so breached Section 302 of the SOX codes. Section 302 of the SOX is the Corporate Responsibility for Financial Reports and states â€Å"This section requires the certification of periodic reports filed with the SEC by the CEO and CFO of public companies. (Mintz & Morris, 2011)† The reports that will be filed by Excello for the 2010 year with the SEC will contain false information and in doing so will violate the code. The goal of the SEC is to protect activities and interests of investors, lenders, and companies. The artificial inflation for earned revenue in 2010 by Excello causes risks to the investors, lenders, and shareholders as it is fraudulent information that is reported and is an unethical practice. The unethical financial reporting that Excello considered in this case goes against the AICPA Code o f Professional Conduct. The AICPA holds Certified Professional Accountants to a high ethical standard. As the Excello Company reports revenue prematurely it violates several of the principles that the AICPA is built on. The reasoning of the decision to prematurely record $1.2 million dollars was based on bonuses, stock, and shareholders and was not done in the interest of the public. This decision could have affected the integrity of the company as the trust to the public, clients, and lenders would be broken. The decision to artificially inflate the profits for the year 2010 proves to be unethical in the terms of the AICPA. Putting the bonuses, stock options, and the share prices ahead of the public interest is unethical behavior and unaccepted by the AICPA, GAAP, or SEC. The accounting department for Excello came up with three ways that the rules of the GAAP could be bent in order to accommodate recording profits earlier than appropriate. The first was to ship to an offsite warehouse owned by Excello by D ecember 31, 2010 and ship it again on the requested January 11, 2011 date. The second was to transfer the product to the buyer by December 31 and offer a full refund if retuned to Excello. The third option was to offer the buyer a ten percent discount to take the  product by December 31, 2010. Of the three options the best alternative seems to be offering a discount if the customer takes the product by December 31, 2010. Giving discounts to a buyer is not an uncommon practice and is not an illegal practice that is defined by the GAAP or the SEC. If the product is delivered to the buyer by the December 31, 2010 deadline the sale will be legitimate and the $1.2 million dollars can be appropriately recorded in 2010. Transferring the product to the buyer before January in order to make the earnings estimate and procure the bonuses and stock options is not the most ethical reason but does not appear to be illegal. The CFO of the company asked the controller to find a way around the GAAP regulations in order to record a large sale by the end of the 2010 year that would have been otherwise legally recorded in 2011. After reviewing the GAAP regulations it is seen that recording a sale before the buyer takes ownership is a fraudulent recognition of profit. The process of recording and recognizing revenue before it is actually due is illegal in the eyes of the SEC. This artificial inflation of profits can affect the public and investors in the company. The unethical behavior of fraudulent profit recording goes against the AICPA Code of Professional Conduct as well because it puts the company ahead of the public interest. There were three options given by the accounting department to solve the issue of the year-end profit earnings. Of the three options presented, the third was to offer a discount in order for the customer to take delivery of the product by the deadline allowing for profits to be recorded legally. It is understandable that a company needs to make the earnings estimate, however it should be done legally and no CFO or CPA should consider bending the rules set forth by the GAAP. The idea of trying to work around the rules and guidelines set forth by the GAAP is unethical behavior. References Mintz, S. M., & Morris, R. E. (2011). Ethical Obligations and decision making in accounting (2nd ed.). New York, NY: McGraw-Hill/Irwin.