The Story Behind The Great Gatsby Essay - 1911 Words

The Story Behind The Great Gatsby The Great Gatsby by Francis Scott Key Fitzgerald is a novel that eloquently summarizes what the entire American society represents through Fitzgerald’s view. This novel develops its story in New York, at a time when the jazz age was at its peak. The roaring twenties, the era of glamour, infringed prohibition, conflict, growth and prosperity. The main concern in that age was materialism, sex, booze, and entertainment. The American Dream was the idea that anything, especially success, was possible through hard work and determination no matter where the individual comes from. On the other hand, in Fitzgerald’s perspective, he was aware of the falsity of the values in the American society; and also he was†¦show more content†¦Although Carraway stated multiple times through the novel that he has lived according to his father’s advice, this phrase is itself a lie because technically Carraway criticizes everybody throughout the novel. Consequently, this arises from the beginning a continuing dilemma of the old theme: to be and to appear. However, Nick’s subjective assessment is brilliant, because the novel involves a series of oppositions between those seeking to safeguard their point of view, return it neutral, and the character who becomes drawn into that world. On the other hand, it is time to look at Gatsby, the character that has the given entitlement of â€Å"great†. Gatsby, the idealist man with incorruptible dreams, the enthusiast that has created a new identity to leave his marginal status and become a man of the new riches with the sole purpose of achieving the love of Daisy, the woman of his dreams. As it is known, Jay Gatsby is a character to which Fitzgerald created as pure example as the American dream. Fitzgerald describes feelings, intimate disasters, dreams, longings and losses through Gatsby. He simply implemented what the American society lives daily, but using Gatsby as an example of how someone can self-destruct by constantly living in a hoax, in illusion. According to Anthony Lewis from the New YorkShow MoreRelatedThe Great Gatsby By F. Scott Fitzgerald1413 Words   |  6 PagesThrough the glass of Fitzgerald, the story The Great Gatsby has genuinely portrayed the picture of the American Dream, which also revealed the truth behind its glamorousness. The story has successfully symbolize the actual American Dream. Envy, sinful, lies, heartless, and unreachable, that s truth behind the fog and the green light of the dream. Talking about the story The Great Gatsby of course we should mention about Mr.Gatsby. Fitzgerald describes Gatsby as a person, who never give up toRead MoreArchetypes In The Great Gatsby Essay950 Words   |  4 Pages Archetypes in The Great Gatsby. While The Great Gatsby by F. Scott Fitzgerald, is widely renowned for being a brand new take on the classic 1920s esque story, The Great Gatsby is very similar to the wonderful ancient works of old. Each character falls into a certain category in the age old temple of literature complete with their own goals and motives. The Great Gatsby is definitely unique in certain aspects and how it plays on the 1920s style of living, but the characters in the novel fit intoRead MoreThe Great Gatsby By F. Scott Fitzgerald1101 Words   |  5 PagesEnglish 1302 Paper #7 The Great Gatsby 7 May 2015 American Dream Realities In the novel â€Å"The Great Gatsby† by F. Scott Fitzgerald, the story of a man named Jay Gatsby is told through the perspective of Nick Carraway. Gatsby had a special plan for what he thought his life should consist of, and stopped at nothing to make sure that he rose above his poor roots into a wealthy, socially admirable status. With hopes of winning over the heart of his former lover, Daisy Buchanan, Gatsby took every measure heRead MoreSymbolism In The Great Gatsby1082 Words   |  5 Pages The novel â€Å"The Great Gatsby† written by F. Scott Fitzgerald was based upon a love/drama romance. Throughout the novel Fitzgerald uses symbols to represent something in a much deeper meaning. One of the main characters, Jay Gatsby can be described by many different symbols. These symboles tell a much bigger story than what they are actually read as. There can be a range of different symbols that Fitzgerald uses ranging from different colors to different locations. Both of t hem have a huge impactRead More Hamlet and The Great Gatsby1134 Words   |  4 Pagesgreatest stories ever written, is quite a feat to accomplish. One could already relate the two main protagonists of Hamlet and The Great Gatsby just by looking at the titles of the novels! Hamlet and Jay Gatsby are two characters, who can easily be overanalyzed without truly researching into their own stories and unveiling just who these two gentlemen are, for they are enigmas, and can be scrutinized into being more similar than one may think. Hamlet and The Great Gatsby each have stories within storiesRead MoreThe Great Gatsby, by F. Scott Fitzgerald1015 Words   |  4 PagesColor Symbolism In The Great Gatsby When F. Scott Fitzgerald was writing The Great Gatsby, he was not only working as a writer, he was an artist painting a piece through his words. While making the lives of fictional characters come to life for the reader, one of the main tools he used to do this was by using the symbolism of colors. Nick Carraway, the main character, befriends many of the wealthiest and corrupt people of Long Island, while exposing them for what they truly are in the journeysRead MoreThemes Of The American Dream In The Great Gatsby1308 Words   |  6 Pages The American Dream can exist through almost anything, including the disbandment of love. The Great Gatsby written by F. Scott Fitzgerald displays the concept of the American Dream through modern Love. In the novel Fitzgerald creates a main portion of characters, Gatsby, Daisy, Nick, and Tom to act as the symbols of this American Dream. Throughout the story Fitzgerald gives his readers a taste of what the chase of an American Dream is main ly seen as, which in the end did not become successful. FitzgeraldRead MoreSymbolism Of The Great Gatsby By F. Scott Fitzgerald1130 Words   |  5 PagesF. Scott Fitzgerald is a master of hiding deeper meanings behind a text as clearly showcased in the novel The Great Gatsby. The â€Å"iceberg theory† describes that only around 20% of the story is directly revealed through text. In comparison to an actual iceberg, that is usually the portion of the floating ice mountain that is visible above water. The other 80% of the story lies behind the scenes and is integrated in the structure of the story. This is similar to the lower part of iceberg that is locatedRead MoreThe Great Gatsby By F. Scott Fitzgerald901 Words   |  4 PagesF. Scott Fitzgerald is well known for his numerous short stories and novels during the â€Å"Jazz Age†. Take for instance, his best-selling novel The Great Gatsby and one of his short stories â€Å"Winter Dreams†. Each tell a cunning tale of romance and â€Å"the one who got away†. These two tales provide a glimpse into the lives of the rich and poor in the dazzling â€Å"Jazz Age†. However, these two stories have their differences, and they each have similar points for the reader to discover. Throughout F. Scott Fitzgerald’sRead MoreEssay on Comparing Othello and The Great Gatsby987 Words   |  4 PagesAll tragedies eventually end in chaos; however, Othello and The Great Gatsby both begin with innocent characters thinking little about the possibility of disarray. During the climax of both works it becomes evident that the idea of order is doomed, inevitably leading to a bounding spiral of problems. The Great Gatsby and Othello both end in chaos because the protagonists, Othello and Gatsby are outsiders entering an ordered society. The actions of many characters cause confusion in the storyline

Alcohol Abuse Among College Students - 957 Words

It was once stated on the essay â€Å"Too Many Colleges Are Still in Denial About Alcohol Abuse† that colleges have a serious problem with alcohol abuse among students, and it’s not getting any better†¦college presidents viewed alcohol abuse as their top campus-life problem† (Wechsler 336). I believe that alcohol consumption is one of the biggest problems we as a society are facing now a day. We see this as a common activity among college students and sometimes we even encourage it by letting people believe is a natural thing for teenagers to do. The bigger problem is actually binge drinking-defined as the heavy, episodic use of alcohol (Wechsler 337). Although many see this as something fun and entertaining, alcohol consumption has many effects on the life of the drinker and those around him/her. According to an essay published by College Parents dot com, about four out of five college students drink alcohol (College Parents). If we think about this, four out of five students drink. But the question is how many people are actually affected by the drinker’s behavior? Families and friends of those who drink are usually the most affected ones. 87 per cent of non-binge drinkers said they experienced several problems because of other’s binge drinking. (Wechsler 338). I have a friend, he is the kindest, most serviceable guy you could ever meet, but once he starts drinking, he transforms into a totally different person. There’s been times when he has yelled and gotten into fights withShow MoreRelatedEssay on Alcohol and Drug Abuse Among College Students713 Words   |  3 PagesAlcohol and Drug Abuse Among College Students Alcohol and drug abuse has been an active habit among college students sense the 1960s. The immediate cause of this behavior was the youth’s need to rebel against the overly conservative American society. This rebellion led to a since of freedom for the young adults, which caused them to continue acting in these unintelligent manners. After a short period of time, late teens just did not belong if they were not participating in the mischievousRead MoreRelationship Between Alcohol And Parenting Styles And Alcohol Abuse Among College Students1707 Words   |  7 Pagesand alcohol abuse among college Students in Kenya. The purpose of this study was to see the relationship between alcohol abuse and parenting style. The study was based on Erik Erikson psychosocial theory (1950). The sample consisted of 32 respondents out of 1000 students who were sampled using purposive sampling was used a form of ramdom sampling. The questionnaire that was used was self- administered and als o college records from the dean office were used to get information about students whoRead MoreEssay Alcohol Abuse Among College Students and Possible Solutions2201 Words   |  9 PagesAlcohol Abuse Among College Students and Possible Solutions Binge or excessive drinking is the most serious problem affecting social life, health, and education on college campuses today. Binge or excessive drinking by college students has become a social phenomena in which college students do not acknowledge the health risks that are involved with their excessive drinking habits. Furthermore college students do not know enough about alcohol in general and what exactly it does to the body orRead MoreSubstance Abuse And Binge Drinking Essay1206 Words   |  5 Pages2016 Substance Abuse and Binge Drinking in Bryan College Station Substance abuse is a major problem that takes place on college campuses across the nation in today’s society. According to The National Center on Addiction and Substance Abuse half of all full-time college students binge drink, abuse prescription drugs and/ or abuse illegal drugs. This amounts to 3.8 million students. This research essay will be focusing on substance abuse in the Bryan College Station area among students, and what solutionsRead MoreIts a Party, Its a Party, Its a Party1122 Words   |  5 PagesAlcohol abuse is a major problem throughout college campuses in America. The majority of college students may not think it is an enormous problem, but it is. Alcohol abuse is among one of the biggest problems that colleges and universities across America face. Speaking at the Senate Committee of Homeland and Government Affairs, Senator Joe Lieberman of Connecticut stated, â€Å"Alcohol abuse on college campuses has reached a point where it is far more destructive than most people realize and today threatensRead MoreIts a Party, Its a Party, Its a Party1089 Words   |  5 PagesAlcohol abuse is a major problem on most college campuses in America. Majority of college students might not think it is an enormous problem, but in fact it is: it is among one of the biggest problems that colleges and universities all across America face. For instance, speaking at the Senate Committee of Homeland and Government Affairs, Senator Joe Lieberman of Connecticut stated, â€Å"Alcohol abuse on college campuses has reached a point where it is far more destructive than most people realize andRead MoreAlcohol Use, Abuse, And Related Accidents Among College Adults1412 Words   |  6 PagesQuestion: Alcohol uses among college students-What are the trends in alcohol use, abuse, and related accidents among college aged women versus men? Background National Institute on Alcohol Abuse and Alcoholism (NIAAA) defines low risk drinking as less than 4 drinks in a day.1 On the other hand, binge drinking as a pattern of drinking makes blood alcohol concentration (BAC) level to 0.07h/dL. This level is typically reached after 4 drinks for women and 5 drinks for men in approximately 2 hours. DrinkingRead MoreUnderage Alcohol And Alcohol Abuse1597 Words   |  7 Pagesdrug and alcohol abuse in schools whether its at the high school or college level. Not only does drug and alcohol consumption effect your overall health, it can effect your academic performance as well. In this paper I am going to be talking about the problems with drug and alcohol abuse, preventions, risks, costs and much more. We are going to dissect the problems with drug alcohol consumption amongst young adults, from high school to college, and I will be talking about how students are gettingRead MoreAlcohol As A Dangerous Deadly Weapon1677 Words   |  7 Pagesamendm ent, which banned all alcohol from being manufactured, transported, and sold in the United States. But it is ironic how the prohibition just brought in more of what it was trying to outlaw. The American citizens of course did not like this law so they eventually opened more bars and kept drinking illegally. Even going back to indigenous roots of Latino/Hispanics, alcohol has been a huge component to celebrations, traditions and social upbringings. The use of alcohol can be seen as one of theRead MoreDrug and Alcohol Use by Student Athletes Essay1057 Words   |  5 PagesDrug and Alcohol Use by Student Athletes The topic that I have chosen is student athletes use of drugs and alcohol. Im interested to see if the old theory that student athletes tend to stay away from these things still holds true today. From my own personal experience as a former high school and college football player, I doubt that this is true. Id also like to find some studies that may compare student athletes to the general student body to see if there is a correlation of usage between

Online Discussion Postings In Global Health †MyAssignmenthelp.com

Questions: 1. Describe the role nation states have in global health. What are the strengths and weaknesses of nation states as actors in global health? 2. Rank the SDGs in terms of their potential to improve global health. Justifiy your answers. How useful do you think the SDGs are as goals to improve global health? Answers: 1. Nation states have a fundamental role to play in the governance of global health practice. One of their primary functions is the governance of their health care services, monitoring, and healthcare protection(Batti, 2013). They carry out the management of research and health protection and monitor the kind of impact their policy actions have. Proper governance of health requires the global health issues attention for instance in areas that deal with staff training and recruitment, development and research. The states cater to the monitoring and environmental health control(Boyle, 2017). Additionally, the states take part in the government processes of institutions between countries involved in efforts of health diplomacy with other nations. Some cases have forced governments to develop strategies in respect of world health. First world countries assist the developing countries in developing essential projects for healthcare, for instance, the US Presidents AIDS relief emergency plan. The plan is placed to help people with HIV to cope with the virus(Lakea, et al., 2017). The influence of international states takes various forms. Every form contributes to specific projects that sustain regular contributions and take specific political positions with the bodies for decision-making. Some of the organization that determines global health includes the World Health Organization, which is influenced by the actions of the World Trade Organization (Szleza et al. 2010). The influence of the world states can take various forms. At times, it involves taking specific political positions like withholding funds from the countries involved. Some member states have special powers, which have forced the United Nations to develop new institutions like Global AIDS Fund created to fight AIDS. The Paris Declaration for Aid Effectiveness was made in 2005. The announcement saw powerful donor countries pledge to place the interest of the donor recipients at the drivers seat of the donation negotiations. The move was aimed to keep the donor countries on control of the humanitarian process(Mukasa, 2015). Since the donor, recipients are the primary players in the process they would be in a better place to understand their pressing needs. Power imbalance affects the relationship between the donor countries and the recipient countries. Despite the fact that geopolitical power divisions are apparent signs that the geopolitical power imbalances are shifting abound. Countries like India, China, Brazil, Russia, and South Africa are becoming the new face of world centers of power(Mukasa, 2015). The states are determining the political moves their neighbors make and are an asset in trade partnership with the less developed nations. 2. Sustainable Development Goals have a high potential of transforming the future of global healthcare. However, they only become beneficial when implemented to the latter. Good health encompasses every good thing that most people pursue. Many people seek freedom, satisfaction, independence, and fulfillment, education and learning(Grant, 2016). Many would like fair treatment, freedom from discrimination and the ability to determine their terms of survival. Good health is one of the primary measurements of sustainable development. The United Nations Aspiration for 2030 adopts population health as one of its determinant of state development indices around the world (Szleza et al. 2010). The Sustainable Development Goals aim to act as a blueprint for long-term human development. Different from the previous SDGs the 2030 GDG proposal makes new prepositions for global health development. The 2030 SDG may be successful because of a variety of reasons. It targets significant factors that le ad to the growth of death in low income and developing countries and illness. The new development goals place the nurse at the core of health care. Nurses are positioned around the patients around the clock to ensure they get the right kind of therapy and treatment. They function to assess the patients progress in the healthcare facility and determine in collaboration with the doctors, whether patients need to change their medication in case, it does not work well(Mukasa, 2015). Patients admitted with leg pain could be suffering from any disease. That the leg pain degenerates into the sudden death of the patients is subject to close examination to determine the possible causes one of which is Post-Traumatic Stress Disorder (Szleza et al. 2010). It is essential for nurses to understand the manifestation of Post-Traumatic Stress Disorder as many patients are in the risk of acquiring the condition. Nurses are seen as the primary helpers to the doctors in any given medical facility. They are therefore required to have adequate training to deal with all the medical conditions that their patients might have(Lakea, et al., 2017). Nurses of today are better trained in the skills of patient care. Independence of the nurses allows them to make critical decisions that might at times amount to saving their patients lives. Nurses today deal with complex medical issues for short periods (Szleza et al. 2010). Modern complexities require highly specialized technology and patient care to cure. Advanced care nurses are taking up duties that were once reserved for physicians because the nursing profession is in need of more specialists who can deal with the emerging issues in healthcare. SDGs are therefore very useful in keeping world states committed to maintaining high standards of health care. References Batti, R. (2013). Perioperative Nursing and Education: What the IOM Future of Nursing Report Tells Us. AORN Journal, 98(3), 249-259. www.ncbi.nlm.nih.gov/pubmed/23978175 Boyle, D. (2017). Nursing Specialty Certification and Patient Outcomes: What We Know in Acute Care Hospitals and Future Directions. Journal of the Association for Vascular Access, 22(3), 137-142. www.sciencedirect.com/science/article/pii/S155288551730096X Grant, R. (2016, February 3). The US is Running Out of Nurses . Retrieved January 11, 2017, from The Atlantic : https://www.theatlantic.com/health/archive/2016/02/nursing-shortage/459741/ Lakea, D., K.Engelke, M., A.Koskoa, D., Roberson, D. W., Fany, J., Feliciana, J., et al. (2017). Nicaraguan and US nursing collaborative evaluation study: Identifying similarities and differences between US and Nicaraguan Curricula and Teaching Modalities Using the Community Engagement Model. Nurse Education Today, 51(1), 34-40.www.sciencedirect.com/science/article/pii/S026069171730014X Mukasa, B. (2015). A Public Health Leadership Theory to Address the Shortage of Public Heatlh Leaders. Walden, 1(1), 1-28.www.researchgate.net/publication/281024814_A_Public_Health_Leadership_Theory_to_Address_the_Shortage_of_Public_Health_Leaders Szleza, N. A., Bloom, B. R., Jamison, D. T., Keusch, G. T., Michaud, C. M. (2010, December 19). The Global Health System: Actors, Norms, and Expectations in Transition. PLoS Medicine, 1(1), 1-4. www.journals.plos.org/plosmedicine/article?id=10.1371/journal.pmed.1000183

Week 6 Discussion Essay Example

Week 6 Discussion Paper Haley Romeros had just been appointed vice president of the Rocky Mountain Region of the Bank Services Corporation (BSC). The company provides check processing services for small banks. The banks send checks presented for deposit or payment to BSC, which records the data on each check in a computerized database. BSC then sends the data electronically to the nearest Federal Reserve Bank check-clearing center where the appropriate transfers of funds are made between banks. The Rocky Mountain Region has three check processing centers, which are located in Billings, Montana; Great Falls, Montana; and Clayton, Idaho. Prior to her promotion to vice president, Ms. Romeros had been the manager of a check processing center in New Jersey. Immediately after assuming her new position, Ms. Romeros requested a complete financial report for the just-ended fiscal year from the region’s controller, John Littlebear. Ms. Romeros specified that the financial report should follow the standardized format required by corporate headquarters for all regional performance reports. That report follows: [pic] *Local administrative expenses are the administrative expenses incurred at the check processing centers. Regional administrative expenses are allocated to the check processing centers based on sales. ^Corporate administrative expenses are charged to segments of the company such as the Rocky Mountain Region and the check processing centers at the rate of 9. 5% of their sales. Upon seeing this report, Ms. Romeros summoned John Littlebear for an explanation. Romeros: What’s the story on Clayton? It didnà ¢â‚¬â„¢t have a loss the previous year did it? Littlebear: No, the Clayton facility has had a nice profit every year since it was opened six years ago, but Clayton lost a big contract this year. Romeros: Why? Littlebear: We will write a custom essay sample on Week 6 Discussion specifically for you for only $16.38 $13.9/page Order now We will write a custom essay sample on Week 6 Discussion specifically for you FOR ONLY $16.38 $13.9/page Hire Writer We will write a custom essay sample on Week 6 Discussion specifically for you FOR ONLY $16.38 $13.9/page Hire Writer One of our national competitors entered the local market and bid very aggressively on the contract. We couldn’t afford to meet the bid. Clayton’s costs—particularly their facility expenses—are just too high. When Clayton lost the contract, we had to lay off a lot of employees, but we could not reduce the fixed costs of the Clayton facility. Rameros: Why is Clayton’s facility expense so high? It’s a smaller facility than either Billings or Great Falls and yet its facility expense is higher. Littlebear: The problem is that we are able to rent suitable facilities very cheaply at Billings and Great Falls. No such facilities were available at Clayton; we had them built. Unfortunately, there were big cost overruns, The contractor we hired was inexperienced at this kind of work and in fact went bankrupt before the project was completed. After hiring another contractor to finish the work, we were way over budget. The large depreciation charges on the facility didn’t matter at first because we didn’t have much competition at the time and could charge premium prices. Rorneros: Well we can’t do that anymore. The Clayton facility will obviously have to be shut down. Its business can be shifted to the other two check processing centers in the region. Littlebear: I would advise against that. The $1,200,000 in depreciation at the Clayton facility is misleading. That facility should last indefinitely with proper maintenance. And it has no resale value; there is no other commercial activity around Clayton. Romeros: What about the other costs at Clayton? Littlebear: If we shifted Clayton’s business over to the other two processing centers in the region, we wouldn’t save anything on direct labor or variable overhead costs. We might save $90,000 or so in local administrative expense, but we would not save any regional administrative expense and corporate headquarters would still charge us 9. % of our sales as corporate administrative expense. In addition, we would have to rent more space in Billings and Great Falls in order to handle the work transferred from Clayton; that would probably cost us at least $600,000 a year. And don’t forget that it will cost us something to move the equipment from Clayton to Billings a nd Great Falls. And the move will disrupt service to customers. Rorneros: I understand all of that, but a money-losing processing center on my performance report is completely unacceptable. Littlebear: And if you shut down Clayton, you are going to throw some loyal employees out of work. Romeros: That’s unfortunate, but we have to face hard business realities. Littlebear: And you would have to write off the investment in the facilities at Clayton. Romeros: I can explain a write-off to corporate headquarters; hiring an inexperienced contractor to build the Clayton facility was my predecessor’s mistake. But they’ll have my head at headquarters if I show operating losses every year at one of my processing centers. Clayton has to go. At the next corporate board meeting, I am going to recommend that the Clayton facility be closed. Required: 1. From the standpoint of the company as a whole, should the Clayton processing center be shut down and its work redistributed to other processing centers in the region? Explain. 2. Do you think Haley Romeros’s decision to shut down the Clayton facility is ethical? Explain. 3. What influence should the depreciation on the facilities at Clayton have on prices charged by Clayton for its services? SOLUTION: 1. The original cost of the facilities at Clayton is a sunk cost and should be ignored in any decision. The decision being considered here is whether to continue operations at Clayton. The only relevant costs are the future facility costs that would be affected by this decision. If the facility were shut down, the Clayton facility has no resale value. In addition, if the Clayton facility were sold, the company would have to rent additional space at the remaining processing centers. On the other hand, if the facility were to remain in operation, the building should last indefinitely, so the company does not have to be concerned about eventually replacing it. Essentially, there is no real cost at this point of using the Clayton facility despite what the financial performance report indicates. Indeed, it might be a better idea to consider shutting down the other facilities because the rent on those facilities might be avoided. The costs that are relevant in the decision to shut down the Clayton facility are: |Increase in rent at Billings and Great Falls |$600,000 | |Decrease in local administrative expenses |  (90,000) | |Net increase in costs |$510,000 | In addition, there would be costs of moving the equipment from Clayton and there might be some loss of sales due to disruption of services. In sum, closing down the Clayton facility would almost certainly lead to a decline in BSC’s profits. Even though closing down the Clayton facility would result in a decline in overall company profits, it would result in an improved performance report for the Rocky Mountain Region (ignoring the costs of moving equipment and potential loss of revenues from disruption of service to customers). Financial Performance | |After Shutting Down the Clayton Facility | |Rocky Mountain Region | | |Total | |Sales |$50,000,000 | |Selling and administrative expenses: | | |Direct labor 32,000,000 | |Variable overhead |850,000 | |Equipment depreciation |3,900,000 | |Facility expense* |2,300,000 | |Local administrative expense** |360,000 | |Regional administrative expense |1,500,000 | |Corporate administrative expense |  Ã‚  Ã‚  4,750,000 | |Total op erating expense |  45,660,000 | |Net operating income |$  4,340,000 | * $2,800,000 – $1,100,000 + $600,000 = $2,300,000 ** $450,000 – $90,000 = $360,000 2. If the Clayton facility is shut down, BSC’s profits will decline, employees will lose their jobs, and customers will at least temporarily suffer some decline in service. Therefore, Romeros is willing to sacrifice the interests of the company, its employees, and its customers just to make her performance report look better. While Romeros is not a management accountant, the Standards of Ethical Conduct for Management Accountants still provide useful guidelines. By recommending closing the Clayton facility, Romeros will have to violate the Credibility Standard, which requires the disclosure of all relevant information that could reasonably be expected to influence an intended user’s understanding of the reports, analyses, or recommendation. Presumably, if the corporate board were fully informed of the consequences of this action, they would disapprove. In sum, it is difficult to describe the recommendation to close the Clayton facility as ethical behavior. In Romeros’ defense, however, it is not fair to hold her responsible for the mistake made by his predecessor. It should be noted that the performance report required by corporate headquarters is likely to lead to other problems such as the one illustrated here. The arbitrary allocations of corporate and regional administrative expenses to processing centers may make other processing centers appear to be unprofitable even though they are not. In this case, the problems created by these arbitrary allocations were compounded by using an irrelevant facilities expense figure on the performance report. 3. Prices should be set ignoring the depreciation on the Clayton facility. As argued in part (1) above, the real cost of using the Clayton facility is zero. Any attempt to recover the sunk cost of the original cost of the building by charging higher prices than the market will bear will lead to less business and lower profits.