Genderroles&popularfilm Essay Example | Topics and Well Written Essays - 1250 words

Genderroles&popularfilm - Essay Example the possibility that the film is concurrently reinforcing and challenging or endorsing and contesting traditional ideas about gender roles (John-Fiske, 1990, p, 28). The analysis is aided through the analysis of two characters in the film to uncover this hypothesis. The Lee’s film blended well with every audience based on his massive knowledge in the audience market therefore using Kung-Fu style that is associated with the stereotypical dominant male hero striving to rescue the weaker and gentler female figure. On the contrary, the film is ironic as this notion is overturned with Lee’s characters disputing the male dominant formulaic schema. The film’s fighters are dominated by the females who are depicted in ways that challenge the conventional social gender norms. Lee was therefore able to capture larger audience in his film, Crouching Tiger, Hidden Dragon. Before confining into characters, it is prudent to first explore the traditional perception of social gender norms. In many popular cultures, female figure is stereotyped as emotional, incapable and gentle. Traditionally, women had to depend on a stronger and agile male protection. In particular, Chinese women in late 1700s during the setting of the film were powerless over their lives. Marriages arrangements were executed without their consultations and consent, and had to heed to these arrangements without complaints or defiance. Conventionally, women were rated the weaker sex that could not defend themselves against a gile and stronger male counterparts. On the other hand, male females were confined on socially defined standards and were traditionally expected to be tough and strong with no display of being emotional that was rated as being weak males by the society. Male hero was independent, not vulnerable and self-sacrificing with Jillian Sandel’s article attaching masculinity to power and domination. Through Sandel’s article, we understand that the action of genre is dominated by the display

Community Theatre Essay Example for Free

Community Theatre Essay Theatre is often regarded as a very effective medium in which to portray the challenges and triumphs of a community. Through stories, such as Marmalade Gumdrops, the importance of certain areas of life can be addressed, and by using both physical and visual representations, a community can both create and visualise how challenges can be triumphed. Throughout history, communities have banded together to create what is now known as community theatre. By using people from the community to create a play for the community, messages and contexts are clear to see. In the case of Marmalade Gumdrops, the play was not created by our community, but it was created for it. Having the importance of keeping your imagination laid out in a simplistic form such as in a child’s bedroom, people of all ages are able to bond and connect with it. Marmalade Gumdrops, is a play that carries a simple message, in a simple way. Using an open space with minimal props of bright primary colours, and having characters such as desks or a lamps, creates a known atmosphere; a comfortable place that the viewers all relate to. Using simple and sparse props, audiences can see the message that has been created for them. Showing the relationships that children create between themselves and the sanctuaries they live in, a bedroom, creates a vulnerable, malleable feel to the atmosphere as an audience watches this play. In the community that Mount Isa has, keeping imagination alive is a key issue, because of the way things work. With parents working long hours at the mines, and with not much to do, both kids and adults have to learn to use what we have. Marmalade Gumdrops uses realistic settings mixed with very unrealistic, extraordinary circumstances and events to broaden and awaken the minds of those who watch it. The relationship between a child and his books, is a rather important one to include within this play. The days of children getting lost in a good book are gone, but by having this connection to his bookcase (envisioning knowledge), this child has now created a world of his own. By having a chair that takes this child’s anger away, and a lamp that isn’t as bright as you would think, the audience can see that the child in the play is learning to teach with stories, and learning to control feelings, all by learning to imagine and let go. In community theatre, language is a key point when considering a story. Every word and every context given to the audience in Marmalade Gumdrops is easily understood by a child, and yet the subtext of some actions, such as the lamp blowing bubbles every time a new idea was formed, would be something that the adults would notice more than the children. The idea that â€Å"Imagination is like a marmalade gumdrop; once youve tasted it, youll never settle for just plain. â€Å"is such a simple and imaginative thing, and yet it is something that communities, particularly adults, forget. Whether it be because it’s just how things work, or because of influences, people forget what it is to be a kid, or just what it is to have an imagination. As the play progresses, audiences are subconsciously prompted to use their own imagination. As each new prop emerges or as a new scenario starts, the viewers start seeing things that could happen, or things that they themselves would do with what is shown on the stage. They start to want to bring everything to life the way that the characters do in the play. When the child, Walter, picks up an object out of the box, the entire cast on stage (the desk, the bed, the lamp etc) all lean in, and are excited to see what happens next. This in turn gets the viewers excited, and creates a longing to be imaginative. This in itself proves the fact that community theatre is an effective way to not only view, but create, triumphs. Every time Clair (the lamp) blows â€Å"thought† bubbles, and Winthrop (the chair) takes of his hat, audiences are awaiting a new adventure, and a new taste of something long forgotten. For the children in the audience, a sense of fun and excitement bubbles up. This play is a way of showing the children that having an imagination is ok. Having fun is not only ok, but that to have fun, you don’t even need much. With today’s society full of â€Å"I need† and â€Å"I want† when it comes to new fashions and toys, the natural response to imagination has become â€Å"that’s stupid†. Marmalade Gumdrops not only shows, but proves, that simple things in life count, and that things are never the same once you know how to imagine. By creating this play, Marmalade Gumdrops, Carol Lauck has shown the true meaning of imagination. The telling of so many stories all within one big story is such an effective way of grasping an audience’s attention. This is exactly what community theatre is all about. Using characterisation and relatable scenes, Carol has created an ideal way to show this community a message. It has shown us a challenge, and it has taught us how to beat it.

Functionalist View on Same-Sex Families Essay -- Papers

Functionalist View on Same-Sex Families What is Functionalism? Functionalism is the belief that members of society form relationships with each other through rules and regulations i.e. the law. They also believe society is based on a consensus and there is no time for conflict, although it is acknowledged but is seen as only a temporary disturbance, which can be resolved. They believe it is the basis of social life without it there would be conflict and disorder. Society is seen like the human body, institutions within society playing a significant role to ensure its upkeep like schools. These institutions are what influence societies members on social behaviour. They see the family as how it functions and contributes towards society as a whole. They believe the function of a family is to educate and prepare children before they become adult workers. What is the New Right? The New Right believes the family is the cornerstone of society. They see the ideal family is that of the nuclear unit, a heterosexual relationship based on love and commitment with the reproduction of children. They believe the cause of decline in the nuclear family is due to the change in society, which is threatening the norms of marriage. They believe it shall all be resolved with the return of the traditional family norms. How is society structured from a traditionalist or functionalist point of view? As I said earlier functionalists believe rules and regulations guide society, they believe it forms the basis of consensus. They see society structured like the human body; every part has an important role to play and a significant contribut... ...rica 50% of young Americans think gay people shouldn't have the same rights as everyone else, but they also said they didn't know enough to form a sound opinion. Most Americans said they think gay teachers should be fired, not only is that unfair dismissal, and discrimination. But what is it teaching the children? Functionalists say the main function of a family is to help educate children in social behaviour required by society. If they believe society is based on consensus then why are they encouraging conflict? Bibliography www.cs.cmu.edu/afs/cs.cmu.edu/user/scotts/domestic-partners/family.html www.familydiscussions.com/books/gillis.htm www.puclicagenda.org Family, Functionalism, and New Right Donnellan C, Sexuality Volume 23 Silva, E The New Family SAGE Publications Sociology Text Book

Comparison Between Rousseau and Plato

I think Rousseau†s most effective criticism of Plato†s is on the importance of family. Both philosophers have opposing views on this issue; however I tend to agree with Rousseau†s view on family mostly because it is more reasonable than Plato†s. Rousseau also seemed more concerned that people enjoy life whereas Plato seemed too tied down with the idea of making the world just, that he forgot about individual happiness. According to Plato there should be no such thing as family. Instead we should all be men born of the earth. Everyone according to Plato should think themselves to be everyone else†s brother or sister. He thinks that children should be removed from the mother upon birth so no attachment is made between mother and child. In speaking of peoples â€Å"education and rearing† Plato writes: â€Å"If by being well educated they become sensible men, they†ll easily see to all this and everything else we are now leaving out-that the possession of women, marriage, and procreation of children must as far as possible be arranged according to the proverb that friends have all things in common. (423e) Again he reiterates the idea of having all things in common when he writes: â€Å"All these women are to belong to all these men in common, and no woman is to live privately with any man. And the children, in their turn, will be common, and neither will a parent know his own offspring, nor a child his parent. † (457d) Rousseau firmly disagrees with Plato†s view on family. He thinks that having strong family values is the key to becoming a good citizen. Since Rousseau is all about taking the natural approach to education, his view on family values make sense. Family is quite obviously in accordance with the laws of nature. A mother gives birth to her child and according to Rousseau it is only natural for the mother to nurse the child herself. That is the first natural bond that takes place within the family thus it is necessary in forming a close family unit. This is seen on page forty-six when he writes: â€Å"But let mothers deign to nurse their children, morals will reform themselves, nature†s sentiments will be awakened in every heart, the state will be repeopled. † If you stop here this goes completely against Plato†s belief that only certain women are made to be nurses and therefore only those women should nurse children. But Rousseau goes on to say: â€Å"Thus, from the correction of this single abuse would soon result a general reform; nature would soon have reclaimed all its rights. Let women once again become mothers, men will soon become fathers and husbands again. † Maybe Rousseau exaggerates this idea that by mothers nursing their children family values will be set in place. But to an extent I think this is true, because it is the first way a mother can care for her child, and by having someone else do it for her she is giving up this sacred bond a mother should have with her child. Rousseau says: â€Å"We are born weak, we need strength; we are born totally unprovided, we need aid; we are born stupid we need judgment. Everything we do not have at birth and which we need when we are grown is given us by education. † (pg. 38) This education no matter how you look at it starts in the home, and with the family. If a child is to grow someone needs to be there to guide them. And without a proper family a child will never be educated properly. Rousseau†s theory on family is much more realistic than Plato†s. Without having family values or even knowing who your real family is how is one supposed to learn to love and care for one another? If we lived as Plato would like we would not know what it means to have a close family because everyone would literally be considered your family. There is no way that you would develop the same feeling of love as you would by living in a family as most know it today. Or family in the sense that Rousseau writes about. Plato was more concerned with the city being just then the individual, so in that context his wanting to eradicate the natural family makes since. But his education follows that everyone be a professional at one trade. In my opinion that is no way to live life. To spend your whole life perfecting one thing, and never experiencing what it is to love. Rousseau took a much different approach believing that education was accomplished through centering on each person individually. The way a child is raised quite obviously affects who they are when they grow up. If they grow up in a family with strong values children learn if nothing else how to love and respect others. By learning these values ideally they will one day pass the lessons along to a family of their own.

I Love U Rasna

1. How do you set a hypothesis for this study? Null Hypothesis, Ho: Rasna image not recaptured in the market. Alternate Hypothesis, Ha: Rasna image recaptured and brand is revamped in the market. 2. Explain various research processes involved in the study. The various research processes involved in the study are: a. They discovered untapped potential of soft drink concentrate by Market Research. b. Then they tapped the market by launching the Rasna and planned ad campaigns to increase the acceptability. c. They researched impact of the ad campaign on the mind of the customers. d. They also researched about the market share after the entry of Pepsi and Coke. e. After the decline of Rasna, the discovered new problems regarding customer changing needs (Problem Identification). f. Survey: a survey was conducted by AC-Nielsen to measure the consumer confidence in Rasna. 3. In your opinion what may be the perceived benefits of a new ad campaign? The new ad campaign has many perceived benefits which helped in the revamping of Rasna in the market. They are: a. The new brand symbol-‘a leaf’, symbolized freshness and naturalness which improved product acceptability among customers. . It targeted all segments based on age with the new tagline and the logo. This changed the previous perceptions about the product of being children oriented. c. The product also got very popular amongst children and hence, helped in increasing the market share. d. It established Rasna as a trustworthy product because of being endorsed by kids in the ads. e. It influenced the bu ying behavior of the parents as the ad campaign improved the product acceptability. f. A celebrity brand ambassador helped the brand connect to masses better. g. Customer involvement (slogan contests) also helps in gaining customer loyalty for a long term. h. Displaying a complete range of Rasna and highlighting it for all seasons makes it more value-added. 4. Comment on the list of promotional activities undertaken during the revamping process. Impact of promotional activities are: a. Double split technique- The ‘Ek ka Do’ concept targeted the prospective customers to provide them a trial pack and also portrayed it as a ready to use product. It also was affordable to lower sections of the society. . New Flavours- Introducing new flavours was another good promotional strategy to add some differentiation to the products to increase the sales. c. New Retailing Strategy- It helps in increasing the distribution channels of the products and targeting more and more customers. d. Slogan Contests- It enhanced the customer involvement with the product and helps in gaining long term customer relationship and loyalty. e. Celebrity Endorseme nts- The celebrity endorsements help in connecting with masses and attracts the attention of the customers.

Carried Along With the Crowd Essay Example

Carried Along With the Crowd Essay Example Carried Along With the Crowd Essay Carried Along With the Crowd Essay Essay Topic: The Things They Carried Remount yourself to 1692, to a small town in Massachusetts, USA, called Salem. Imagine all you believe is dictated by lies, weak arguments and evilness. Imagine you are accused of witchcraft and the town that saw you grow up, the town where your dreams and hopes where born, turns the back on you. Imagine, just for a moment, on having the power to decide peoples death, by just accusing them of something theyve never done. Imagine the ambition growing inside you. Imagine, being Abigail for a second, Was what she did justifiable? Is ambition stronger than a persons moral convictions and principles?   Do you rather have one innocent person die than watch ten suspected witches having their lives ended because of a misjudgment and false accusations? The line between truth and dishonesty is so thin and easily corrupted, sometimes people cannot see the difference, with an inaccurate and distorted vision of truth and reality, people can make huge mistakes, and be certain that what theyre doing is right. How can you know if youre doing the right thing. Conscience doesnt always speak loud enough for you to hear. It doesnt always show you the right way to go, sometimes, just as a result of following the crowd; you can make horrible mistakes, terminating the life of people that do not deserve it. This is exactly what happened in Salem, the town that inspired the novel The Crucible, where every person in town ended believing in the bad intentioned accusations Abigail Williams made, this girl was so intelligent, she convinced the people around her of her version of the truth and twisted the facts and history for her own convenience. Therefore, truth is distorted. Truth goes hand in hand with justice; justice is made by doing the right thing, following the truth. If the truth becomes indistinct, justice can easily be applied to the wrong people. She thinks to dance with me on my wifes grave! And well she might, for I thought of her softly. God help me, I lusted, and there is a promise in such sweat. But it is a whores vengeance, and you must see it (Act III) Here, Proctor makes his last attempt on saving his wifes life. This is a desperate seek for the real justice, based on the real truth. Sometimes, one cannot prove that one is telling the truth, and the impotent feeling urges your soul for the rest of your days. Justice is based also on our believes, on what we believe is the truth, by not having enough bases and proofs to make a fair trial, people seeked for theyre believes, a dogmatic truth. A fire, a fire is burning! I hear the boot of Lucifer, I see his filthy face! And it is my face and yours, Danforth! For them that quail to bring men out of ignorance, as I have quailed, and as you quail now when you know in all your black hearts that this be fraud- God damns our kind especially and we will burn, we will burn together! (Act III) Proctor answering Mary Warrens petition to help her save her life, he suddenly sees himself condemned for believing what is real and not being heard or noticed. All these people who found themselves in the same position as Proctor are faith defendants of innocence, but it was so hard back then to prove your innocence, I mean, How could you prove the opposite of an accusation if, your accusation had no more evidence than the words of a perturbed girl? I speak to my own sins; I cannot judge another. I have no tongue for it. John Proctor, being innocent of all accusations, in order to save his life, confesses witchcraft, yet refuses to accuse anyone else to maintain his freedom and innocence. He knows hes innocent, he knows hes fallen into Abigails trap, but he will not play her game, he refuses to make false and not proved accusations. The word for his actions is loyalty. He is loyal to his beliefs, loyal to his beloved. He feels a certain loyalty also towards the truth. Even in his moments of pure desperation and desolation, he doesnt leave his honor and loyalty aside. Let you not mistake your duty as I mistook my own. I came into this village like a bridegroom to his beloved, bearing gifts of high religion; the very crowns of holy law I brought, and what I touched with my bright confidence, it died; and where I turned the eye of my great faith, blood flowed up. (Act IV) Here, reverend Hale is attempting to make Elizabeth Proctor convince her husband to confess of witchcraft, trying to save more lives. In other words, he is telling her to be loyal to her beliefs, but to do all it takes to stay alive. See how, because of Abigails appalling dishonesty, people must leave aside theyre beliefs, sense of truth and anger and impotent feelings? The sense of betrayal leading to punishment has also to do with my thesis at the beginning. Betrayal is what Abigail practices with everybody she wishes. Her soul is so full of evil that she has no remorse or whatsoever when accusing. This makes all the supposed witches innocent and free of proofs that may say the opposite. When, weaker than her, Abigails friends and accomplices in her sins hesitate on theyre actions, Abigail threatens them and punishes theyre minds and thoughts. Everyone is so terrified of her; she has got all the power to herself. And mark this. Let either of you breathe a word, or the edge of a word, about the other things, and I will come to you in the black of some terrible night and I will bring a pointy reckoning that will shudder you. And you know I can do it; I saw Indians smash my dead parents heads on the pillow next to mine and I have seen some reddish work done at night, and I can make you wish you have never seen the sun go down! (Act I) She is secretly admitting her betrayal, her evilness, but she will not stop, or surrender, or hesitate about her decisions. By all of the above I can prove that, because of the loss of sense of truth and proofs to make a proper trial and sentence, it is preferable to let one innocent person die than to assassinate ten supposed witches. Ten souls full of resentment, anger, impotence. Quiet mouths screaming in pain to themselves, silent minds stormed with thoughts, not being able to prove theyre innocence. i Must ten accused of witchcraft be murdered because of a flaw of society? Because the crowd decided to believe in something as mean as lies and obscurity? It is relevant to point out how people, in order not to be accused of different can act in an irrational way. What we can do now is simply to question ourselves constantly our beliefs, our senses of truth, our moral convictions, because theres only one person needed to scatter sinfulness and amorality to convert a whole town, to disturb and distort entire generations, entire villages, entire countries. And you can some day find yourself in the position of the town people, Will you fall into Abigails death trap? Will you stand up for what you think is right? It is entirely up to you, one person can make the difference, even if he or she dies attempting.

Analysis of Just in time production methods The WritePass Journal

Analysis of Just in time production methods Introduction Analysis of Just in time production methods IntroductionJIT is of 2 types which are:JIT ConceptKey elements in JITBenefits of JIT Manufacturing SystemDisadvantages of JIT JIT Inventory Management1. Over Production:-2. Unnecessary Inventory :-3. Waiting Times:- 4. Inefficient Transporting :-5. Unnecessary / Excess Motion 7.  Rejects Defects:-5s’s5. Sustain:-The final stage is that of Discipline often listed as Sustain or Self-discipline. Ingraining the 5Ss into the culture.  Its tough to keep a 5S effort, or any improvement effort for that matter, going. The 5Ss involve a culture change. And to achieve a culture change, it has to be ingrained into the organization by everyone at all levels in the organization.  Ã‚     (www.training-management.com accessed on 10th June 2011)JIT IIChallenges in JIT Concept1) Transportation: 2) Estimation: Operations environments in which JiT is most usefulCHANGES THAT MIGHT IMPROVE JIT IN THEORY /PRACTICE ConclusionReference:Related Introduction Just in time is a ‘pull’ system of production, so actual orders provide a signal for when a product should be manufactured. Demand-pull enables a firm to produce only what is required, in the correct quantity and at the correct time.â€Å"Just-in-time  is an inventory system where raw materials are delivered right before they are needed on the assembly line, and finished goods are manufactured just before they are shipped to customers. Just-in-time improves return on  investment  by substantially reducing overhead cost, limiting quality inspections, and eliminating obsolete inventory†. This means that stock levels of raw materials, components, work in progress and finished goods can be kept to a minimum. This requires a carefully planned scheduling and flow of resources through the production process. Modern manufacturing firms use sophisticated production scheduling software to plan production for each period of time, which includes ordering the correct stock. Information is exchanged with suppliers and customers through EDI (Electronic Data Interchange) to help ensure that every detail is correct. A more specific definition is provided by Calvasina et al. (1989):â€Å"JIT is a system of production control that seeks to minimize raw materials and WIP inventories; control (eliminate) defects; stabilize production; continuously simplify the production process; and create a flexible, multi-skilled work force.† Successful JIT implementation should accomplish two major objectives: improve quality and control the timeliness of the production and delivery of products. (Davy;  Monden  and  Walleigh). (Sciencedirect.com, Accessed on 13th May 2011) JIT is of 2 types which are: JIT production: This where the production of the goods is  started  only when the customer places the order. In this method there will not be finished good stocks but there will be raw material stocks as the purchasing is carried out in  normal  way. JIT purchasing: This goes one step beyond the JIT production where the purchasing of raw materials for  production  is also carried out once the order is placed by the customer eliminating raw material stocks. tutebox.com/business/management/just-in-time-concept/ JIT Concept JIT is a process aimed at increasing value-added and eliminating waste by providing the environment to perfect and simplify the process.JIT in time concept was initiated in Japan making the Toyota as its master piece. JIT is system whether company starts manufacturing/purchasing once the customer orders the good effectively making zero inventories. In other words, in a JIT environment materials are purchased and produced as and when it is needed. The whole idea is based on the phrase provide the goods just in time as promised when the order is placed by the customer. The opposite of the JIT production is known as JIC (Just in case) system where it produces goods for inventory with the intention of having goods just in case a customer places a  immediate  order. The whole concept of the JIT is  differentiated  from traditional productions systems using push vs pull systems of production. The push system of production pushes materials to the next stage of the production irrespective of whether time and resources are needed at the next level of production creating lot of inventories at each level of the production flow. The traditional manufacturing organizations adopt push system where they produce for inventory and work in progress. The pull system of production is where the materials are pulled by next level of the production only when is signaled or required by the next stage of production. This drastically reduces the inventory held as it does not keep any work in progress. JIT concept is built based on the concept of pull production which eliminates the total inventory. Source: Kaluarachchi, 2009) Kanban: kanban is a Japanese word which means cards and information will be indicated in that card. Usually information includes serial no. of product identification, the quantity, the required operation and place of enquiry. Kanbans allow to link different production process together (Jarvis, podolsky.s, cheng.t.c.e, 1996). Key elements in JIT One problem with JIT is that it only works well in certain types of organization. The most successful users of JIT are currently car assembly plants, which make large numbers of similar products in a continuous process. You can see why this is, from the following arguments. Every time there are changes to a process, or it switches from making one product to making another, there are delays, disruptions and costs. JIT says that these change waste resources and should be eliminated. The level of production must allow a smooth and continuous flow of products through the process. Each part of the process should be fully utilized, so the process is likely to be a well-balanced assembly line. Deliveries of materials are made directly to the assembly line at just time they are needed. Suppliers must be able to adapt to this kind of operation. Lead times must be short or the delay in answering a request for materials becomes too long. This means working closely with the suppliers and even having hem build facilities that are physically close. As there are no stocks to give safety cover, any defects in materials would disrupt production. Suppliers must, therefore If something goes wrong, people working on the process must be able to find the cause, take the action needed to correct the fault, and make sure that it does not happen again. This needs a skilled and flexible workforce that is committed to the success of the organization. (source:- Donald Waters ( 2002) p.461) Benefits of JIT Manufacturing System The main benefits of JIT have been well famous within the literature. A carefully planned implementation of JIT can directly provide increased teamwork and employee involvement, as the organization works together to find areas of waste to target and work out ways to reduce waste in that area (Slack, Chambers, Johnston, 2007). This results in a simplification of the inventory management system, as well as business processes involved in inventory management. Supplier relationships and data regarding the business are used to identify specific areas where inventory improvements are required. Lower stock holding means a reduction in storage space which saves rent and insurance costs Areas previously used, to store inventories can be used for other more productive uses. As stock is only obtained when it is needed, less working capital is tied up in stock. Funds that were tied up in inventories can be used elsewhere. Throughput time is reduced, resulting in greater potential output and quicker response to customers. There is less likelihood of stock perishing, becoming obsolete or out of date Avoids the build-up of unsold finished product that can occur with sudden changes in demand. Defect rates are reduced, resulting in less waste and greater customer satisfaction. Less time is spent on checking and re-working the product of others as the emphasis is on getting the work right first time. (Source: www.ritalogisticsblog.wordpress.com/2010/04/12/advantages-and-disadvantages-of-just-in-time-jit-manufacturing-and-inventory-control-system/ (Accessed on 9th May 2011))   Disadvantages of JIT JIT has many strong points, there are weaknesses as well. In just-in-time, everything is very interdependent. Everyone relies on everybody else (Greenberg, 2002). Because of this strong interdependence with JIT, a weakness in the supply chain caused by a JIT weakness can be very costly to all linked in the chain. JIT processes can be risky to certain businesses and vulnerable to the supply chain in situations such as labour strikes, interrupted supply lines, market demand fluctuations, stock outs, lack of communication upstream and downstream in the supply chain and unforeseen production interruptions. Weakness of Just in time is a high danger plan because scheduling work is short period and the inventory degrees are kept to a minimal degree. In total quality of product is key issue with Just in Time conception. There is little room for mistakes as minimal stock is kept for re-working faulty product Production is very reliant on suppliers and if stock is not delivered on time, the whole production schedule can be delayed There is no spare finished product available to meet unexpected orders, because all product is made to meet actual orders – however, JIT is a very responsive method of production. The key characteristics of JiT 1 The main characteristic of Just – In – Time 1 is to reduce the inventory and the benefits while reducing the inventories. The purpose of Just – In – Time (JIT) is for organizations, aiming to minimize their inventory, to have material that is provided when required for use, minimizing any physical stock that is stored. JIT is not without its challenges, overproduction or procurement of excess material can conceal manufacturing issues or compensate for demand variability and these issues need to be resolved for Just in time inventory to be successful. Just – In – Time (JIT) works in the three types of inventories: 1) Raw Materials: Inventories provide insurance in case suppliers are late with deliveries. 2) Work in process: Inventories are maintained in case a work station is unable to operate due to a breakdown or other reason. 3) Finished Goods: Inventories are maintained to accommodate unexpected fluctuations in demand. JIT Inventory Management Justs: Just-in-time inventory management is used by Toyota Manufacturing as its inventory management system. The basic principle of JIT is â€Å"lean manufacturing† or reduction of inventory. Unlike the traditional accounting notion that considers inventory as adding and storing value, JIT considers inventory as waste and incurring costs. Lean Manufacturing:-Identification and elimination of waste is the central theme of a lean manufacturing production system. Lean manufacturing is a dynamic and constantly improving process dependent upon understanding and involvement by all employees. Successful implementation requires that all employees must be trained to identify and eliminate waste from their work.Waste exists in all work and at all levels in the organization. Seven Types of Waste are:- 1. Over Production:- Producing more than needed and producing faster than needed. Overproduction is to manufacture an item before it is actually required.   Overproduction is highly costly to a manufacturing plant because it prohibits the smooth flow of materials and actually degrades quality and productivity. The Toyota Production System is also referred to as â€Å"Just in Time† (JIT) because every item is made just as it is needed. Overproduction manufacturing is referred to as â€Å"Just in Case.† This creates excessive lead times, results in high storage costs, and makes it difficult to detect defects. The simple solution to overproduction is turning off the tap; this requires a lot of courage because the problems that overproduction is hiding will be revealed. The concept is to schedule and produce only what can be immediately sold/shipped and improve machine changeover/set-up capability. Over-production results in higher costs for storage,   Lack of Communication,   Local Optimization, Automation in the Wrong Places,   Cost Accounting Practices and Lack of Stable/Consistent Schedules excessive lead times, and it makes detecting the defects quite difficult. The solution for over-production is to stop producing materials and only produce what can be immediately sold or shipped. Poor information flow is another reason that over-production occurs, hence why communication is so important in the  lean manufacturing process. 2. Unnecessary Inventory :- Work in Progress (WIP) is a direct result of overproduction and waiting. Having excessive inventory will lead to increased lead times, limited floor space, and poor communication. Too much inventory often masks problems from other areas as well. Generally an arrival of inventory can be traced to poor communication and batch processing. By achieving a unspoiled flow between work centres, many manufacturers have been able to improve customer service and slash inventories and their associated costs. 3. Waiting Times:- Whenever goods are not moving or being processed, the waste of waiting occurs. Delay refers to the waste of goods that are not moving. As you already may be aware, much of a products life is spent waiting for the next phase. The reason this is considered a waste is because the good should never be waiting. If they are waiting it is due to poor material flow, long production runs, and distances between work centres are too great. Goldratt (Theory of Constraints) has stated many times that one hour lost in a bottleneck process is one hour lost to the entire factory’s output, which can never be recovered. Linking processes together so that one feeds directly into the next can dramatically reduce waiting. (source: www.emsstrategies.com) 4. Inefficient Transporting :- Moving your product from one location adds no value to your product. Many products are damaged or lost, casing a waste of money. Transporting also requires the use of material handlers, and this also adds no value to the product. This is one waste that is difficult to reduce or eliminate. Material handlers must be used to transport the materials,  resulting in another organizational cost that adds no customer value. Transportation can be difficult to reduce due to the perceived costs of moving equipment and processes closer together. Furthermore, it is often hard to determine which processes should be next to each other. Mapping the flow of your product may be one way you can gain a greater understanding of the transportation phase and learn how to reduce the costs. 5. Unnecessary / Excess Motion This waste is related to ergonomics and is seen in all instances of bending, stretching, walking, lifting, and reaching. These are also health and safety issues, Often the motion is not due to the employees behaviour, but the machine they are operating may be manufactured poorly and the employee is unable to turn a knob (or something similar) without using poor ergonomics. This waste leads to health and safety issues, which obviously lead to bigger problems in today’s controversial society. Causes for excess motion is Equipment, Office Plant Layout, Lack of 5 S’s, Lack of Visual Controls, Inconsistent Work Methods (Standardized Work), Large Batch Sizes. 6. Inappropriate Processing:- Several companies purchase high precision equipment to do a simple job. High precision equipment often leads to over-production of goods. This can also encompass using the wrong suppliers or the wrong process to do a job. The causes of processing waste is Engineering Changes Without Processing Changes, Decision Making at Inappropriate Levels, Inefficient Policies and Procedures, Lack of Customer Input Concerning Requirements.Toyota is famous for their use of low-cost automation, combined with immaculately maintained, often older machines. Investing in smaller, more flexible equipment where possible; creating manufacturing cells; and combining steps will greatly reduce the waste of inappropriate processing. 7.  Rejects Defects:- Defects in the manufacturing process are a tremendous cost to a company. Any small defect directly impacts your bottom line and effects inventory, scheduling, inspection, and other factors. In many organizations the total cost of defects is often a significant percentage of total manufacturing cost. Through employee involvement and Continuous Process Improvement (CPI), there is a huge opportunity to reduce defects at many facilities. 5s’s 5S efforts almost always improve workplace safety, operator morale, quality, and throughput. A workplace organization tool/process that maximizes the cleanliness, organization, and safety of all elements in a working environment. 5S supports a smooth production process in various ways. Searching for tools is eliminated, flow principles are applied, and tools storage is done where they are needed most. Location indicators visualise how things have been organised, and non conformities are seen at once. The 5S method improves employees ownership and leads to substantial quality improvement, cost reduction as well as product and process safety The individual items within 5S are known as the pillars and are: 1. Sort: Clearing the work area.  Any work area should only have the items needed to perform the work in the area. All other items should be cleared (sorted out) from the work area.   It has been variously anglicised as Sort, Systematisation or Simplify by those wishing to retain the S as the initial letter of each element. It is the series of steps by which we identify things which are being held in the workplace when they shouldnt, or are being held in the wrong place. Put simply, we may identify a large area devoted to tools or gauges, some of which are needed regularly and some used infrequently. This brings all sorts of problems, including: Operators unable to find the item they need, being unable to see wood for trees. The time spent searching is a waste and if we only held the items needed regularly in a prominent position we would save time. Quality issues when gauges are not calibrated on time because too many are held. Safety issues when people fall over things. Lockers and racking cluttering the workplace making it hard to move around or to see each other and communicate. (www.training-management.com accessed on 10th June 2011) 2. Set: Designating locations.  Everything in the work area should have a place and everything should be in its place. Set is the series of steps by which the most favourable organisation identified in the first pillar are put into place. The standard translation is Orderliness but again some wish to keep the initial S and use Sort Set in order, Straighten and Standardisation. The sorting out process is essentially a continuation of that described in the Set phase. Removing items to be discarded or held in an alternative location will create space. This space will be visible and facilitate the alternative layout of the area. 3. Shine: Cleanliness workplace appearance.  Not only should the work area be clear, it should also be clean. Cleanliness involves housekeeping efforts, improving the appearance of the work area, and even more importantly, preventive housekeeping keeping the work area from getting dirty, rather than just cleaning it up after it becomes dirty. 4. Standardize:- Everyone doing things the same way.  Everyone in the work area and in the organization must be involved in the 5S effort, creating best practices and then getting everyone to copy those best practices the same way, everywhere, and every time. Work area layouts and storage techniques should be standardized wherever possible. Standardisation includes all the elements of setting out a consistent way of doing things. This includes standard manufacturing methodologies, standard equipment and tooling, component rationalisation, drawing standardisation, consistency in the documentation which accompanies work, design for manufacture (or concurrent engineering) and standardisation in the clerical processes which deliver work to the shop floor and track its progress. 5. Sustain:-The final stage is that of Discipline often listed as Sustain or Self-discipline. Ingraining the 5Ss into the culture.  Its tough to keep a 5S effort, or any improvement effort for that matter, going. The 5Ss involve a culture change. And to achieve a culture change, it has to be ingrained into the organization by everyone at all levels in the organization.  Ã‚     (www.training-management.com accessed on 10th June 2011) JIT II JIT II is a way to improve the customer-supplier relationship. JIT II uses systems integration which allows, sharing of information so that the relationship is more like a partnership (Pragman 1996). Essentially this equals more and more visibility throughout the supply chain, which equals better responsiveness and lower costs, the two main goals of supply chain management. JIT II, a customer-supplier partnership concept pioneered at Bose Corporation and now practiced by major companies and their suppliers, can aid in cutting both design and response lead time (Pragman 1996). This is talented through systems combination, which seeks ways to improve coordination between different functional areas, as well as bridges the gap between customer and supplier. With JIT II the suppliers have a person within the customers organization full time acting as a purchasing department employee for the customer firm. JIT II has really impacted the following areas: the administration of the purchasing function, logistics, concurrent engineering and value analysis and material stores and support services. In each of these areas the lead time reductions are greater with JIT II than with conventional JIT (Pragman 1996).   The administrative benefits of JIT II are due to the fact that the supplier is constantly available in-house. JIT II reduces administrative costs for both the customer and supplier because the purchasing costs are not all on the customer and the supplier gets all the business from that specific customer as it wants as long as things go well. Because the supplier is always present JIT II permits concurrent engineering and value analysis to take place on an ongoing basis, not just during sporadic sales calls (Pragman 1996). Challenges in JIT Concept There are two major challenges faced in Just – In – Time concept, they are cultural difference, stress on workers, transportation and estimation. 1) Transportation: The main motto or aim in Just – In – Time is to reduce/ minimise the inventory. Just – In – Time follows different system, in which raw materials order is placed to the suppliers when demand increases from the customers, these raw material then delivered from the suppliers to the manufacturing plant in a right time at a right place, when the raw material is received initially assembling process take place and finally finished products are being delivered to the customer. This process is like chain flow, to have a proper flow transportation place a major role and some companies are careful to use two or more suppliers for most of their assemblies. There are several challenges which are connected in transportation. When the order is placed to the suppliers, it is their responsibility to deliver the raw material to the manufacturing plant in actual time at exact place. While transporting there are many chances of accident, for example: when the raw material is being exported from one country to another country through shipping. Delay in delivering goods because of traffic, climatic condition and crossing country borders, for example: as India is highly populated lots of time is consumed in traffic (Roadways), delay in climate condition occur while transferring goods through airways and checking of documents passing clearness for the goods travelling from one country’s border to another country this may also consume lots of time. In case, if any problem occurs in transportation the whole system is to be shut and finally resulting in loss of money,   customer’s satisfaction increase in Inventory (Stock). 2) Estimation: Most of the companies or firm suffer because of the word estimation/ prediction. In this system without any demand from the customer the manufacturing unit starts producing good and place bulk orders to the suppliers. Finally when the raw materials are converted into finishes goods there won’t be customers to purchase it this may led to increase in inventory.  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   And in some companies, manufacturing unit collects limited raw material and produce limited finishes good but the customer demand will be high. So these companies suffer by loosing lots of customer. In this case company suffers from two major problem one is excess of finished product which result in high inventory or stock and another problem is shortage of finished product which lead to loss of customer. How Toyota Implemented Just in Time: Challenges Faced and Results The major challenges faced by Toyota in  implementing JIT  included Multi-skilling the workforce to operate multiple machines based on work-flow patterns Redesigning every part of the vehicle to eliminate or widen tolerance since assembly lines did not have a choice of which parts to use and every part had to fit perfectly Testing and  training  suppliers of parts to assure quality and delivery in time on demand (brighthub.com, Accessed on 14th May 2011) Factories today just arent as efficient as they could be. JIT asserts that companies operate under the wrong ideas. The ideas, while logical, result in needless waste. Particularly, JIT challenges the following: As companies grow, functions tend to become specialized. Factory organization separates fabrication, assembly, shipping, and so on. But departmental production lacks synchronization. Bottlenecks form and cause large in-process inventory and long lead times. Finger pointing between departments to avoid responsibility abounds. (findarticles.com, Accessed on 14th May 2011) Produce to forecast. Forecasts, in varying degrees of sophistication, push production, in contrast to production being pulled by customers. Even the most sophisticated forecast isnt right; differences inevitably wind up in inventory. (findarticles.com, Accessed on 14th May 2011) Operations environments in which JiT is most useful The JIT philosophy has been used in the manufacturing industry for about forty to fifty years now, the system has not only increased productivity but also increased the quality of products, explorative studies have been completed in recent years to see if the JIT system can be applied to construction companies so that they can get the benefits of the system. Most of the research concluded that it can be implemented but with some modifications Pheng Hui (1998) As stated earlier JIT has proven to work well in the manufacturing sector, it is obvious why it is successful in the manufacturing sector, as it originated from a manufacturing industry. The concept Just – In – Time used in the following companies: Toyota Motor Company General Motors Ford Motor Company Harley Davidson Manufacturing Magic Hawthorne Management Consulting Dell Computers. (Source: www.accountingformanagement.com/just_in_time.htm#Just-In-Time Concept (Accessed on 10th June 2011) Just – In – Time (JIT) Used in Dell: Dell has also leveraged JIT principles to make its manufacturing process a success. Dell’s approach to JIT is different in that they leverage their suppliers to achieve the JIT goal. They are also unique in that  Dell  is able to provide exceptionally short lead times to their customers, by forcing their suppliers to carry inventory instead of carrying it themselves and then demanding (and receiving) short lead times on components so that products can be simply assembled by Dell quickly and then shipped to the customer. Important factors to Dell’s success: Dependable suppliers with the ability to meet Dell are demanding lead time requirements. A seamless system that allows Dell to transmit its component requirements so that they will arrive at Dell in time to fulfil its lead times. A willingness of suppliers to keep inventory on hand allowing Dell to be free of this responsibility. (Source: www.brighthub.com/office/project-management/articles/71540.aspx (Accessed on 10th June 2011) Just – In – Time (JIT) Used in Harley Davidson: Harley Davidson’s use of JIT is mostly characterized by its transformation in the late World War 2 era from an inefficient manufacturer that solved all of its problems with extra inventory to a nimble manufacturer able to meet demand and provide short lead times. Results of Harley Davidson’s JIT implementation: Inventory levels decreased 75%. Increased productivity. Harley Davidson’s success with the implementation of JIT had a lot to do with the fact that when JIT was put into practice, process problems could no longer be hidden by costly inventory that helped to meet ship dates. The inefficiencies in the processes were quickly identified and solved. (Source: www.brighthub.com/office/project-management/articles/71540.aspx (Accessed on 10th June 2011) Toyota, Dell and Harley Davidson’s are the successful companies/ firm which use Just – In – Time (JIT). They produce the effective products according to the customer needs and they these three companies have achieved a competitive advantage within the industries by utilizing Just – In – Process (JIT) concept. Operations environments in which JiT is most less useful The Just – In – Time (JIT) concept is used and being useful in many of the firms/Industries especially in manufacturing sectors. But there are some companies were Just – In – Time (JIT) concept cannot be adopted, like drug/medicine manufacturing companies and in the pharmaceutical  companies. Just – In –Time (JIT) is all about minimising or reducing the inventories, this concept will not be applicable in these companies.   In this case manufacturing sector cannot predict like sickness, spread of deceases, accident and natural calamities. In this field people cannot demand for the product often, then it won’t be possible for the manufacture to place order for the raw materials from suppliers, next is assembling process and finally it is impossible to deliver the finished product to the customer at the right time in the right place, mean time the person may die. In this particular sector there must be a large bulk of inventories, the process should be in a continuous flow and Just – In – Time is impossible to implement. Just – In – Time (JIT) would not necessarily improve a drug companys bottom line. Making all pharmaceutical manufacturing processes robust enough that you can do JIT might not be a good business decision because it might cost you more to make the process robust and get it reregistered than the value of having reduced inventory. On the other hand, generic-drug companies might be more eager to adopt Just – In – Time (JIT) manufacturing than innovator compan ies. Generic-drug manufacturers are more prone to driving manufacturing innovation to reduce cost because their margins are razor thin compared with the branded products, which provides advisory services in the global supply chain and enabling technology. A drug maker would not necessarily achieve the same level of success with Just – In – Time (JIT) manufacturing as a carmaker has, and it would be misguided for a drug company to adopt JIT principles just because it works for Toyota, Dell and Harley Davidson’s. Financial and manufacturing considerations are different in the pharmaceutical and automotive industries. JIT principles that work for a carmaker might not be appropriate for all drug-production processes. (Source: Is JIT Manufacturing the Right Prescription, by Erik Greb, pharmaceutical technology, Volume 33, Issue 3, PP. 72-78) CHANGES THAT MIGHT IMPROVE JIT IN THEORY /PRACTICE Researchers such as Crawford et al (1988) suggested that an obvious aspect for successful implementation of JIT is the commitment of sufficiently large resources in education and training to overcome the cultural resistance to change. Secondly they stated that the JIT implementation requires that the company focus on total quality control and total preventive maintenance in the early stages of implementation process, both these steps are needed in order to consistently perform to schedule. Other indicated actions to ensure performance to schedule include cross training workers and stabilizing the master production schedule. Conclusion Just-in-time manufacturing can be a positive influence on a company.   However there are many risks associated with attempting to implement JIT manufacturing techniques.   When looked at it appears to be a very simple, quick, and easy thing to do.   In reality it is a very complicated technique that takes long term commitment and a initial cost with no guarantee of success.  The most important thing for the company is to have good organized resource allocation. Also, the management and employees must have on their mind that this concept can help the organization to solve many problems in logistics. If implemented successfully it would eliminate waste, make the company more productive and more efficient.   It does this through shorter transportation and increased communication.   Although there are many companies that are successful, many companies are not.   Even though there are massive risks many still consider implementing JIT for it many advantages. The JIT concept is only one part in the value chain that brings the satisfaction to the customers. It means that the JIT concept cannot must solve existing problems in other organization processes. Everything in enterprises is needed to be healthy, through the hierarchy of employees and all workflow processes. Synergy is the only thing that can improve business results. And in the bottom line, the JIT concept is just one link in the whole chain, but very important. Reference: Donald Waters (2002) Operations Management Producing Goods and Services (second edition) London: Financial Times Prentice Hall. Pragman, Claudia. JIT II: a purchasing concept for reducing lead times in time-based competition. (just-in-time management). Business Horizons, July-August 1996 v39 n4 p54(5). http://ritalogisticsblog.wordpress.com/2010/04/12/advantages-and-disadvantages-of-just-in-time-jit-manufacturing-and-inventory-control-system/ www.tutor2u.net/business/production/just-in-time.html (Accessed on 10 June 2011)) Slack, N., Chambers, S., Johnston, R. (2007). Operations Management (5th ed.). London: Financial Times Prentice Hall. customwritten.com/Writing/jit-inventory-management-restaurant-paper.html www.ritalogisticsblog.wordpress.com/2010/04/12/advantages-and-disadvantages-of-just-in-time-jit-manufacturing-and-inventory-control-system/(Accessed on 10th May 2011)) http://etidweb.tamu.edu/ftp/entc412/Archive/Lean1.pdf emsstrategies.com/dm090203article2.html http://inventory-management.bestmanagementarticles.com/a-39335-just-in-time-jit-inventory-modelis-it-effective.aspx brighthub.com/office/project-management/articles/71901.aspx#ixzz1OniaZg4Z training-management.info/5s.htm http://ritalogisticsblog.wordpress.com/2010/04/12/advantages-and-disadvantages-of-just-in-time-jit-manufacturing-and-inventory-control-system/ www.chartitnow.com/5S.html (Accessed on 10th May 2011) emeraldinsight.com/journals.htm?articleid=1510084show=abstract The concept again by collocating supplier and customer, by Schonberger Gilbert (1983) and Pheng Hui (1998) Pharmtech.findpharma.com/pharmtech/article/articleDetail.jsp?id=584969sk=date=pageID=2 (Accessed on 10th June 2011) Is JIT Manufacturing the Right Prescription, by Erik Greb, pharmaceutical technology, Volume 33, Issue 3, PP. 72-78 Findarticles.com/p/articles/mi_m1038/is_n4_v39/ai_18485578/?tag=content;col1 (Accessed on 10th June 2011)

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The reasearch paper about Apple INC - Coursework Example The overall external environment and other strategic factors become important to manage in order to lengthen the stay of each organization in a particular stage of its life cycle. Apple Inc is one of the largest growing companies in the world which has been able to withstand much of economic downturn. Over the period of time, it has revolutionized many industries and changed the very fundamentals of doing business in consumer electronics market. Duly supported by the visionary leadership of its late CEO Steve Jobs, Apple has become a new force in consumer electronics industry while dominating handheld music devices, smartphones, tablet PCs and other consumer electronics items. This report will be based upon Apple Inc, what advantages and disadvantages it has enjoyed during its growth phase and how it can deal with its external environment for maintaining its sustainable development and growth achieved during last few years. Apple Inc- A general Introduction Apple Inc was incorporated as Apple Computers Inc is a global organization engaged in the manufacturing, development and marketing of consumer electronics items. It also produces consumer software and commercial servers which are used for storage as well as for other associated purposes. Apple’s range of core products however, is based upon a portfolio of consumer electronics items and is most importantly I.T. oriented. Its flagship products include IPod, IPhone, Ipad as well as Mac laptops. (Levy, 2008) The IPod comes in different models and shapes and is used as an MP3 music player. It can be used to store and play music as well as movies. IPod is also connected with Apple’s music store with the name of ITunes where users can directly download the music and listen the same immediately on their IPods. It was also one of the main products launched by Apple which it started its journey towards hyper growth it achieved during the recent past. IPhone is a smartphone whereas IPads are tablet comput ers and are considered as the leading products of Apple Inc now. Advantages & Disadvantages of Growth The recent growth observed by Apple has brought in different advantages and disadvantages to its business. Over the recent past, following advantages and disadvantages have been enjoyed by Apple Inc due to its growth: A Dedicated base of Consumers Apple’s growth has provided it a dedicated base of consumers which are more loyal to it than any other brand offering similar products. Recent growth of the firm has actually provided Apple a loyal group of users who value its brand and remain stuck with what is offered by Apple. It has been able to sell over 1 million IPhones; over 300 million of IPods have been sold whereas Ipad is also a hot selling product. These figures suggest that Apple’s growth has offered it a dedicated base of consumers who are willing to buy different product ranges offered by Apple. Technology and Customer lock-in Apple’s growth is often at tributed to its ability to design aesthetically good products duly supported by excellent engineering and designs. As Apple grew in its size, it has been able to tap into far superior technology which is not used by other competitors. It has been able to design products which are considered technologically superior with longer useful lives and are considered as more durable. This aspect of its business therefore has helped Apple to lock in its customers as users

Newspapers Yesterday's Essay Example | Topics and Well Written Essays - 750 words

Newspapers Yesterday's - Essay Example It has been well documented that in 1901, there were more than 20 capital city newspapers in Australia, with almost as many individual owners. Today there are no more than a dozen metro dailies, and just four major proprietors. The last two decade has seen a drastic decline in the average daily circulation of newspapers which has dropped by almost a quarter. Average daily newspaper circulation has fallen by almost a quarter in the last 20 years. Nevertheless, the decline of head to head daily newspaper competition does not mask intense competition for the time, money and attention of readers and potential readers and newspapers thus still remain an important source of news. The newspaper business's long-term, seemingly inexorable decline is an old story that is hardly fodder for stop-the-presses, page-one play anymore. The industry has faced declining circulation, job losses and falling stock prices which markedly underscores the transformation sweeping the industry. Newspapers have two big strikes against them: They are in a mature industry (the first regularly published newspaper came out some 400 years ago in Europe) and they are a textbook example (stockbrokers are another) of an intermediary between sources of information and customers - a role that is being increasingly challenged by the Internet. Scholars predict that in the coming years, daily newspapers will have to strengthen their efforts to attract younger readers, make more imaginative use of the Internet, and develop stories, mostly local in nature, that better meet the needs of readers who have thousands of news and information sources at their fingertips. Professor Peter S. Fader hopes that people will continue to buy physical newspapers in large numbers in years to come. He compares the Internet's assault on newspapers to the impact that digital downloading of music has had on compact discs: CD's still have appeal but they are no longer the sole, dominant medium they once were. "I still believe that there's a vital role for non-digital content in music," Fader suggests. "There's a lot to be said for owning a CD and putting it on the shelf and holding it in your hand. Some people say that same thing about newspapers. It may be true, but newspapers are transient and have no archive value. They are not a collector's item rather; they are a nuisance to deal with. Newspapers have adapted and thrived during decades of competition from emerging media but are now faced with a more intense level of competition from the Internet and cable television news. To say the newspaper industry is heading towards a decline is correct because circulation has indeed dropped in the aggregate, but most dailies still remain quite profitable. Newspapers are not headed for extinction by the end of the decade as some commentary has implied. Classified advertising has been the largest revenue stream for newspapers and this can be delivered much more cost effectively. By the time readers get their papers, they pretty much know the news, and newspapers have already been beaten by TV, radio and bloggers. As a

Definitions of Giftedness and Talent Essay Example | Topics and Well Written Essays - 500 words

Definitions of Giftedness and Talent - Essay Example The three traits are: above-average ability, creativity and task commitment. Renzulli (2011) suggests that special programs tend to favor children with above average ability and ignore those who may perform poorly academically but demonstrate a high level of task commitment. Renzulli (2011) sums everything in his own definition which suggests that giftedness can be defined as a sum of three basic clusters of human traits – above average general abilities, high level of task commitment, and high level of creativity. Gifted children are those capable of developing and applying these traits to valuable areas of human performance. For children to attain an effective interaction of these trait clusters, they should be provided with unique programs and services that are not available to ordinary instructional systems. This can be related to the definition of Gagne (2003) who suggests that giftedness is the possession and use of superior natural abilities to at least one area of ability, to a level where an individual appears among top 10% of his peers. These natural abilities are used to develop talents through a developmental process that uses environmental and interpersonal catalysts. Talents are defined as systematically developed skills, and include arts, social affection, business, academics, leisure and sports (Gagnà ©, 1999). Natural abilities are genetically determined and include: intellectual abilities, creative abilities, sensory abilities, and socio-affective abilities. Some of the interpersonal catalysts that can be used in the development process of giftedness include physical abilities e.g. health, motivation, self-management and personality. Environmental catalysts include: other people, culture and family, programs and events. From this definition by Gagne, it is clear that the concept of natural abilities brings the whole difference between Renzulli’s and Gagne’s definition. Although both

Newspapers Yesterday's Essay Example | Topics and Well Written Essays - 750 words

Newspapers Yesterday's - Essay Example It has been well documented that in 1901, there were more than 20 capital city newspapers in Australia, with almost as many individual owners. Today there are no more than a dozen metro dailies, and just four major proprietors. The last two decade has seen a drastic decline in the average daily circulation of newspapers which has dropped by almost a quarter. Average daily newspaper circulation has fallen by almost a quarter in the last 20 years. Nevertheless, the decline of head to head daily newspaper competition does not mask intense competition for the time, money and attention of readers and potential readers and newspapers thus still remain an important source of news. The newspaper business's long-term, seemingly inexorable decline is an old story that is hardly fodder for stop-the-presses, page-one play anymore. The industry has faced declining circulation, job losses and falling stock prices which markedly underscores the transformation sweeping the industry. Newspapers have two big strikes against them: They are in a mature industry (the first regularly published newspaper came out some 400 years ago in Europe) and they are a textbook example (stockbrokers are another) of an intermediary between sources of information and customers - a role that is being increasingly challenged by the Internet. Scholars predict that in the coming years, daily newspapers will have to strengthen their efforts to attract younger readers, make more imaginative use of the Internet, and develop stories, mostly local in nature, that better meet the needs of readers who have thousands of news and information sources at their fingertips. Professor Peter S. Fader hopes that people will continue to buy physical newspapers in large numbers in years to come. He compares the Internet's assault on newspapers to the impact that digital downloading of music has had on compact discs: CD's still have appeal but they are no longer the sole, dominant medium they once were. "I still believe that there's a vital role for non-digital content in music," Fader suggests. "There's a lot to be said for owning a CD and putting it on the shelf and holding it in your hand. Some people say that same thing about newspapers. It may be true, but newspapers are transient and have no archive value. They are not a collector's item rather; they are a nuisance to deal with. Newspapers have adapted and thrived during decades of competition from emerging media but are now faced with a more intense level of competition from the Internet and cable television news. To say the newspaper industry is heading towards a decline is correct because circulation has indeed dropped in the aggregate, but most dailies still remain quite profitable. Newspapers are not headed for extinction by the end of the decade as some commentary has implied. Classified advertising has been the largest revenue stream for newspapers and this can be delivered much more cost effectively. By the time readers get their papers, they pretty much know the news, and newspapers have already been beaten by TV, radio and bloggers. As a

International competition and risk management of Ultra Electronics Essay

International competition and risk management of Ultra Electronics Holdings - Essay Example To a large extent therefore, a company that wants to compete effectively must be in a position to identify what customer needs are, how other competitors are meeting up with these needs, and devising strategies to counteract the provisions being made by their competitors. This way, we say a competitive advantage has been created (David & Desheng, 2008). But what is more interesting is the fact that as companies try to create competitive urge over their competitors, a not too pleasant situation with risk sets in, creating the need to management the risks alongside the creation of competitive advantage. In this paper therefore, how Debenhams Plc undertakes international competition and manage risk are critically discussed. Company description Listed on the London Stock Exchange and a member of the FTSE 250 Index, the eighteenth century founded Debenhams plc now has over 172 locations across the UK, Denmark and Ireland (Fredriksson and Patrik, 2009). The company operates mainly as a ret ail chain with a departmental store outlook in the United Kingdom. There are also a number of area monopoly stores in other countries, making Debenhams a trading international company faced with the task and need to engage in international competition. Stores in UK, Ireland and Denmark serve as the major market segments for the company. Some of its international franchise however includes 68 stores that are operated under license in as any as 25 countries. This means that for each of the countries, the company establishes its market presence firmly there by having 2 to 3 operating stores (Biasi, 2011). in the next 5 years, the company has plans of increasing its international franchise stores to 150 so that it can be a more vibrant competitor and have an increased market share as it currently lags behind some key competitors whose major competitive advantage is in their market visibility (Chapman, 1996). Debenhams plc is mainly engaged in the departmental stores industry, trading in products such as shoes, accessories, fashion clothing, cosmetics, electrical, gifts, home furniture, electronics, and toys. With an employee strength of 29,000 as of the close of 2012, the managed to raise revenue of ?2,229.8 million in the same year period, out of which ?125.3 million was their net income with operating income of ?158.3 million (Biasi, 2011). Latest market reports indicated an average of 0.45% growth rate over the last 6 months, but not being strong enough to equal market share growth rate for the same period last year (Davis, Eppen and Mattsson, 2004). For example, as of November 2013, the company’s price in GBX was 93.40 with 1.72m shares traded representing a beta of 1.5. This value is however a declining growth for the company as the share traded in 1 year represents a change of as many as 20.10%. As a departmental store, the company is not directly involved in manufacturing but in retailing. To this end, it does not deal with suppliers who are directly into raw materials but engages in outsourcing of finished products in the areas of products that it trades in as has been stated above. Financial Performance Profitability Performance Financially, the performance of the company over the past five years can be said to have been a mixed one. This is because there has often been rises in revenue and growth at some point in time, and at other times, falls in revenue and g

Stitch in Time Save Nine Essay Example for Free

Stitch in Time Save Nine Essay The history of copyright law starts with early privileges and monopolies granted to printers of books. The British Statute of Anne 1710, full title An Act for the Encouragement of Learning, by vesting the Copies of Printed Books in the Authors or purchasers of such Copies, during the Times therein mentioned, was the first copyright statute. Initially copyright law only applied to the copying of books. Over time other uses such as translations and derivative works were made subject to copyright and copyright now covers a wide range of works, including maps, performances, paintings, photographs, sound recordings, motion pictures and computer programs. Today national copyright laws have been standardized to some extent through international and regional agreements such as the Berne Convention and the European copyright directives. Although there are consistencies among nations copyright laws, each jurisdiction has separate and distinct laws and regulations about copyright. Some jurisdictions also recognize moral rights of creators, such as the right to be credited for the work. Copyright are exclusive rights granted to the author or creator of an original work, including the right to copy, distribute and adapt the work. Copyright does not protect ideas, only their expression or fixation. In most jurisdictions copyright arises upon fixation and does not need to be registered. Copyright owners have the exclusive statutory right to exercise control over copying and other exploitation of the works for a specific period of time, after which the work is said to enter the public domain. Uses which are covered under limitations and exceptions to copyright, such as fair use, do not require permission from the copyright owner. All other uses require permission and copyright owners can license or permanently transfer or assign their exclusive rights to othEarly developments The earliest recorded historical case-law on the right to copy comes from ancient Ireland. The Cathach is the oldest extant Irish manuscript of the Psalter and the earliest example of Irish writing. It contains a Vulgate version of Psalms XXX (10) to CV (13) with an interpretative rubric or heading before each psalm. It is traditionally ascribed to Saint Columba as the copy, made at night in haste by a miraculous light, of a Psalter lent to Columba by St. Finnian. A dispute arose about the ownership of the copy and King Diarmait Mac Cerbhaill gave the judgement To every cow belongs her calf, therefore to every book belongs its copy. [1] [This story comes from an author much more interested in a good story than an accurate one and so one can question whether this was the actual decision, or even whether there was a case at all. However the story is quite old and so at least gives us some idea of opinion in the days before the printing press. Modern copyright law has been influenced by an array of older legal rights that have been recognized throughout history, including the moral rights of the author who created a work, the economic rights of a benefactor who paid to have a copy made, the property rights of the individual owner of a copy, and a sovereigns right to censor and to regulate the printing industry. The origins of some of these rights can be traced back to ancient Greek culture, ancient Jewish law, and ancient Roman law. [2] In Greek society, during the sixth century B. C. E. there emerged the notion of the individual self, including personal ideals, ambition, and creativity. [3] The individual self is important in copyright because it distinguishes the creativity produced by an individual from the rest of society. In ancient Jewish Talmudic law there can be found recognition of the moral rights of the author and the economic or property rights of an author. [4] Prior to the invention of movable type in the West in the mid-15th century, texts were copied by hand and the small number of texts generated few occasions for these rights to be tested. During the Roman Empire, a period of prosperous book trade, no copyright or similar regulations existed, copying by those other than professional booksellers was rare. This is because books were, typically, copied by literate slaves, who were expensive to buy and maintain. Thus, any copier would have had to pay much the same expense as a professional publisher. Roman book sellers would sometimes pay a well regarded author for first access to a text for copying, but they had no exclusive rights to a work and authors were not normally paid anything for their work. [5]

Loss of Innocence :: essays research papers

  Ã‚  Ã‚  Ã‚  Ã‚  Innocence is usually associated with youth and ignorance. The loss of one’s innocence is associated with the evils of the world. However, the term â€Å"innocence† can be interpreted in a variety of ways. Similarly, the loss of one’s innocence can be interpreted in more than one way, and, depending on the interpretation, it may happen numerous times. The loss of innocence is culture specific and involves something that society holds sacrosanct. It is also bounded by different religious beliefs. Still, no matter which culture or religion is at hand, there is always more than one way to lose one’s innocence, and every member of that particular culture or religion experiences a loss of innocence at least once in their lives. In addition, the individual’s loss of innocence will impair him or her emotionally and/or physically.   Ã‚  Ã‚  Ã‚  Ã‚  Committing a crime of some sort will certainly cause an individual to lose his or her innocence with emotional scars and perhaps with physical scars. In Native Son, by Richard Wright, Bigger Thomas accidentally suffocates his boss’ daughter to death. Suddenly, Bigger feels a strength that had been dormant in him, a sense of control and power over another person. Although the murder is accidental, Bigger Thomas experiences a loss of innocence that enables him to kill others also, including his own girlfriend. Yet, with the power he believes he had acquired from his loss of innocence, he also obtains an abundance of guilt and fear. Bigger knows that he had performed a terrible act, and because of this he feels guilty. Also, he begins to fear that he would be caught. Bigger becomes very paranoid after the murder and ultimately is caught and executed anyway. The case of Bigger Thomas is almost tragic. His loss of innocence, an accident, causes him to become a d ishonest and dishonorable person. He is unable to forget the event and bears guilt and fear until he is executed.   Ã‚  Ã‚  Ã‚  Ã‚  Knowing a victim of an unforgettable and unforgivable crime will cause a person to lose a type on innocence. However, witnessing the heinous violation of the victim is much stronger. After the witness sees and hears the exact event, it is nearly impossible to disregard his or her memory. This is true in the short story â€Å"In the Shadow of War.† The protagonist of the literary work, a young boy named Omovo, witnesses the killing of a woman.

Staphylococcus aureus Essay -- Essays Papers

Staphylococcus aureus Life History and Characteristics: Staphylococcus aureus is a gram positive bacterium that is usually found in the nasal passages and on the skin of 15 to 40% of healthy humans, but can also survive in a wide variety of locations in the body. This bacterium is spread from person to person or to fomite by direct contact. Colonies of S. aureus appear in pairs, chains, or clusters. S. aureus is not an organism that is contained to one region of the world and is a universal health concern, specifically in the food handling industries. Diseases: The most common health concern associated with S. aureus is food poisoning caused by the release of enterotoxins, even in small doses, into food. Release of less than 1 microgram of toxin is sufficient to contaminate food enough to illicit symptoms of food poisoning. The infective dose of toxin is generally present when food is contaminated with an excess of 100,000 bacteria per gram of food. The intensity and variety of symptoms resulting from S. aureus food poisoning differ from individual to individual, but some of the most common symptoms are nausea, vomiting, abdominal cramping, and prostration (complete physical or mental exhaustion). It usually takes 2 or 3 days to recover from S. aureus food poisoning, but in some instances individuals will require more time to fully recover. Even though S. aureus is mainly associated with food poisoning, the bacterium can penetrate the skin or other mucous membranes to invade a range of tissues which will cause a variety of infections. Superficial infection of the skin can cause boils, impetigo, styes (infection of the glands or hair follicles of the eyelids), folliculitis, and furnacles. All of these infections are charac... ...ood to above 60 degrees C and storing food below 7.2 degees C are two effective ways of controling S. aureus growth in food. The most important recent epidemiological information concerning this organism involves the increasing resistance to antibiotics. Methicillin-resistant S. aureus (MRSA) is the most common of these antibiotic resistant organisms. The effects of MSRA are the same as any other S. aureus infection, however, MSRA infections are a difficult to treat because there are few effective antibiotics available. MSRA infections are generally not life threatening, however in some extreme cases death can occur. References: http://www.cdc.gov/ncidod/hip/Aresist/mrsa.htm http://www.bact.wisc.edu/Bact330/lecturestaph http://vm.cfsan.fda.gov/~mow/chap3.html http://www.bacteriamuseum.org/species/staphaureus.shtml http://www.dermnetnz.org/index.html

Cost Accounting Essay

Origins All types of businesses, whether service, manufacturing or trading, require cost accounting to track their activities.[1] Cost accounting has long been used to help managers understand the costs of running a business. Modern cost accounting originated during the industrial revolution, when the complexities of running a large scale business led to the development of systems for recording and tracking costs to help business owners and managers make decisions. In the early industrial age, most of the costs incurred by a business were what modern accountants call â€Å"variable costs† because they varied directly with the amount of production.[citation needed] Money was spent on labor, raw materials, power to run a factory, etc. in direct proportion to production. Managers could simply total the variable costs for a product and use this as a rough guide for decision-making processes. Some costs tend to remain the same even during busy periods, unlike variable costs, which rise and fall with volume of work. Over time, these â€Å"fixed costs† have become more important to managers. Examples of fixed costs include the depreciation of plant and equipment, and the cost of departments such as maintenance, tooling, production control, purchasing, quality control, storage and handling, plant supervision and engineering.[2] In the early nineteenth century, these costs were of little importance to most businesses. However, with the growth of railroads, steel and large scale manufacturing, by the late nineteenth century these costs were often more important than the variable cost of a product, and allocating them to a broad range of products lead to bad decision making. Managers must understand fixed costs in order to make decisions about products and pricing. For example: A company produced railway coaches and had only one product. To make each coach, the company needed to purchase $60 of raw materials and components, and pay 6 laborers $40 each. Therefore, total variable cost for each coach was $300. Knowing that making a coach required spending $300, managers knew they couldn’t sell below that price without losing money on each coach. Any price above $300 became a contribution to the fixed costs of the company. If the fixed costs were, say, $1000 per month for rent, insurance and owner’s salary, the company could therefore sell 5 coaches per month for a total of $3000 (priced at $600 each), or 10 coaches for a total of $4500 (priced at $450 each), and make a profit of  $500 in both cases. Cost Accounting vs Financial Accounting See also: Financial accounting Financial accounting aims at finding out results of accounting year in the form of Profit and Loss Account and Balance Sheet. Cost Accounting aims at computing cost of production/service in a scientific manner and facilitate cost control and cost reduction. Financial accounting reports the results and position of business to government, creditors, investors, and external parties. Cost Accounting is an internal reporting system for an organization’s own management for decision making. In financial accounting, cost classification based on type of transactions, e.g. salaries, repairs, insurance, stores etc. In cost accounting, classification is basically on the basis of functions, activities, products, process and on internal planning and control and information needs of the organization. Financial accounting aims at presenting ‘true and fair’ view of transactions, profit and loss for a period and Statement of financial position (Balance Sheet) on a given date. It ai ms at computing ‘true and fair’ view of the cost of production/services offered by the firm.[3] (In some companies, machine cost is segregated from overhead and reported as a separate element) Classification of costs Classification of cost means, the grouping of costs according to their common characteristics. The important ways of classification of costs are: 1. By Element: There are three elements of costing i.e. material, labor and expenses. 2. By Nature or Traceability:Direct Costs and Indirect Costs. Direct Costs are Directly attributable/traceable to Cost Object. Direct costs are assigned to Cost Object. Indirect Costs are not directly attributable/traceable to Cost Object. Indirect costs are allocated or apportioned to cost objects. 3. By Functions: production,administration, selling and distribution, R&D. 4. By Behavior: fixed, variable, semi-variable. Costs are classified according to their behavior in relation to change in relation to production volume within given period of time. Fixed Costs remain fixed irrespective of changes in the production volume in given period of time. Variable costs change according to volume of production. Semi-variable Costs costs are partly fixed and partly variable. 5. By control ability: controllable, uncontrollable costs. Controllable costs are those which can be controlled or influenced by a conscious management action. Uncontrollable costs cannot be controlled or influenced by a conscious management action. 6. By normality: normal costs and abnormal  costs. Normal costs arise during routine day-to-day business operations. Abnormal costs arise because of any abnormal activity or event not part of routine business operations. E.g. costs arising of floods, riots, accidents etc. 7. By Time: Historical Costs and Predetermined costs. Historical costs are costs incurred in the past. Predetermined costs are computed in advance on basis of factors affecting cost elements. Example: Standard Costs. 8. By Decision making Costs: These costs are used for managerial decision making. Marginal Costs: Marginal cost is the change in the aggregate costs due to change in the volume of output by one unit. Differential Costs: This cost is the difference in total cost that will arise from the selection of one alternative to the other. Opportunity Costs: It is the value of benefit sacrificed in favor of an alternative course of action. Relevant Cost: The relevant cost is a cost which is relevant in various decisions of management. Replacement Cost: This cost is the cost at which existing items of material or fixed assets can be replaced. Thus this is the cost of replacing existing assets at present or at a future date. Shutdown Cost:These costs are the costs which are incurred if the operations are shut down and they will disappear if the operations are continued. Capacity Cost: These costs are normally fixed costs. The cost incurred by a company for providing production, administration and selling and distribution capabilities in order to perform various functions. Other Costs Standard cost accounting In modern cost account of recording historical costs was taken further, by allocating the company’s fixed costs over a given period of time to the items produced during that period, and recording the result as the total cost of production. This allowed the full cost of products that were not sold in the period they were produced to be recorded in inventory using a variety of complex accounting methods, which was consistent with the principles of GAAP (Generally Accepted Accounting Principles). It also essentially enabled managers to ignore the fixed costs, and look at the results of each period in relation to the â€Å"standard cost† for any given product. For example: if the railway coach company normally produced 40 coaches per month, and the fixed costs were still $1000/month, then each coach could be said to incur an Operating Cost/overhead of $25 =($1000 /  40). Adding this to the variable costs of $300 per coach produced a full cost of $325 per coach. This method tended to slightly distort the resulting unit cost, but in mass-production industries that made one product line, and where the fixed costs were relatively low, the distortion was very minor. For example: if the railway coach company made 100 coaches one month, then the unit cost would become $310 per coach ($300 + ($1000 / 100)). If the next month the company made 50 coaches, then the unit cost = $320 per coach ($300 + ($1000 / 50)), a relatively minor difference. An important part of standard cost accounting is a variance analysis, which breaks down the variation between actual cost and standard costs into various components (volume variation, material cost variation, labor cost variation, etc.) so managers can understand why costs were different from what was planned and take appropriate action to correct the situation. The development of throughput accounting Main article: Throughput accounting As business became more complex and began producing a greater variety of products, the use of cost accounting to make decisions to maximize profitability came into question. Management circles became increasingly aware of the Theory of Constraints in the 1980s, and began to understand that â€Å"every production process has a limiting factor† somewhere in the chain of production. As business management learned to identify the constraints, they increasingly adopted throughput accounting to manage them and â€Å"maximize the throughput dollars† (or other currency) from each unit of constrained resource. Throughput accounting aims to make the best use of scarce resources(bottle neck) in a JIT environment.[4] Mathematical formula Activity-based costing Main article: Activity-based costing Activity-based costing (ABC) is a system for assigning costs to products based on the activities they require. In this case, activities are those regular actions performed inside a company.[5] â€Å"Talking with customer regarding invoice questions† is an example of an activity inside most companies. Companies may be moved to adopt ABC by a need to improve costing accuracy, that is, understand better the true costs and profitability of  individual products, services, or initiatives. ABC gets closer to true costs in these areas by turning many costs that standard cost accounting views as indirect costs essentially into direct costs. By contrast, standard cost accounting typically determines so-called indirect and overhead costs simply as a percentage of certain direct costs, which may or may not reflect actual resource usage for individual items. Under ABC, accountants assign 100% of each employee’s time to the different activities performed inside a company (many will use surveys to have the workers themselves assign their time to the different activities). The accountant then can determine the total cost spent on each activity by summing up the percentage of each worker’s salary spent on that activity. A company can use the resulting activity cost data to determine where to focus their operational improvements. For example, a job-based manufacturer may find that a high percentage of its workers are spending their time trying to figure out a hastily written customer order. Via ABC, the accountants now have a currency amount pegged to the activity of â€Å"Researching Customer Work Order Specifications†. Senior management can now decide how much focus or money to budget for resolving this process deficiency. Activity-based management includes (but is not restricted to) the use of activity-based costing to manage a business. While ABC may be able to pinpoint the cost of each activity and resources into the ultimate product, the process could be tedious, costly and subject to errors. As it is a tool for a more accurate way of allocating fixed costs into product, these fixed costs do not vary according to each month’s production volume. For example, an elimination of one product would not eliminate the overhead or even direct labor cost assigned to it. ABC better identifies product costing in the long run, but may not be too helpful in day-to-day decision-making. Integrating EVA and Process Based Costing Recently, Mocciaro Li Destri, Picone & Minà   (2012).[6] proposed a performance and cost measurement system that integrates the Economic Value Added criteria with Process Based Costing (PBC). The EVA-PBC methodology allows us to implement the EVA management logic not only at the firm level, but also at lower levels of the organization. EVA-PBC methodology plays an interesting role in bringing strategy back into financial performance measures. Lean accounting Main article: Lean accounting Lean accounting[7] has developed in recent years to provide the accounting, control, and measurement methods supporting lean manufacturing and other applications of lean thinking such as healthcare, construction, insurance, banking, education, government, and other industries. There are two main thrusts for Lean Accounting. The first is the application of lean methods to the company’s accounting, control, and measurement processes. This is not different from applying lean methods to any other processes. The objective is to eliminate waste, free up capacity, speed up the process, eliminate errors & defects, and make the process clear and understandable. The second (and more important) thrust of Lean Accounting is to fundamentally change the accounting, control, and measurement processes so they motivate lean change & improvement, provide information that is suitable for control and decision-making, provide an understanding of customer value, correctly assess the financial impact of lean improvement, and are themselves simple, visual, and low-waste. Lean Accounting does not require the traditional management accounting methods like standard costing, activity-based costing, variance reporting, cost-plus pricing, complex transactional control systems, and untimely & confusing financial reports. These are replaced by: lean-focused performance measurements simple summary direct costing of the value streams decision-making and reporting using a box score financial reports that are timely and presented in â€Å"plain English† that everyone can understand radical simplification and elimination of transactional control systems by eliminating the need for them driving lean changes from a deep understanding of the value created for the customers eliminating traditional budgeting through monthly sales, operations, and financial planning processes (SOFP) value-based pricing correct understanding of the financial impact of lean change As an organization becomes more mature with lean thinking and methods, they recognize that the combined methods of lean accounting in fact creates a lean management system (LMS) designed to provide the planning, the  operational and financial reporting, and the motivation for change required to prosper the company’s on-going lean transformation. Marginal costing See also: Cost-Volume-Profit Analysis and Marginal cost The cost-volume-profit analysis is the systematic examination of the relationship between selling prices, sales, production volumes, costs, expenses and profits. This analysis provides very useful information for decision-making in the management of a company. For example, the analysis can be used in establishing sales prices, in the product mix selection to sell, in the decision to choose marketing strategies, and in the analysis of the impact on profits by changes in costs. In the current environment of business, a business administration must act and take decisions in a fast and accurate manner. As a result, the importance of cost-volume-profit is still increasing as time passes. CONTRIBUTION MARGIN A relationship between the cost, volume and profit is the contribution margin. The contribution margin is the revenue excess from sales over variable costs. The concept of contribution margin is particularly useful in the planning of business because it gives an insight into the potential profits that a business can generate. The following chart shows the income statement of a company X, which has been prepared to show its contribution margin: Sales $1,000,000 (-) Variable Costs $600,000 Contribution Margin $400,000 (-) Fixed Costs $300,000 Income from Operations $100,000 CONTRIBUTION MARGIN RATIO The contribution margin can also be expressed as a percentage. The contribution margin ratio, which is sometimes called the profit-volume  ratio, indicates the percentage of each sales dollar available to cover fixed costs and to provide operating revenue. For the company Fusion, Inc. the contribution margin ratio is 40%, which is computed as follows: The contribution margin ratio measures the effect on operating income of an increase or a decrease in sales volume. For example, assume that the management of Fusion, Inc. is studying the effect of adding $80,000 in sales orders. Multiplying the contribution margin ratio (40%) by the change in sales volume ($80,000) indicates that operating income will increase $32,000 if additional orders are obtained. To validate this analysis the table below shows the income statement of the company including additional orders: Sales $1,080,000 (-) Variable Costs $648,000 (1,080,000 x 60%) Contribution Margin $432,000 (1,080,000 x 40%) (-) Fixed Costs $300,000 Income from Operations $132,000 Variable costs as a percentage of sales are equal to 100% minus the contribution margin ratio. Thus, in the above income statement, the variable costs are 60% (100% – 40%) of sales, or $648,000 ($1,080,000 X 60%). The total contribution margin $432,000, can also be computed directly by multiplying the sales by the contribution margin ratio ($1,080,000 X 40%). See also Accountancy Cost overrun Fixed asset turnover Management accounting IT Cost Transparency Kaizen costing Profit model References 1. Principles of Cost Accounting – Edward J. Vanderbeck – Google Books. Books.google.co.uk. Retrieved 2013-03-01. 2. Performance management, Paper f5. Kapalan publishing UK. Pg 3 3. Cost and Management Accounting. Intermediate. ICA. p. 15. 4. Performance management, Paper f5. Kapalan publishing UK. Pg 17 5. Performance management, Paper f5. Kaplan publishing UK. Pg 6 6. Mocciaro Li Destri A., Picone P. M. & Minà   A. (2012), Bringing Strategy Back into Financial Systems of Performance Measurement: Integrating EVA and PBC, Business System Review, Vol 1., Issue 1. pp.85-102. 7. Maskell & Baggaley (December 19, 2003). â€Å"Practical Lean Accounting†. Productivity Press, New York, NY. Books and journals Maher, Lanen and Rahan, Fundamentals of Cost Accounting, 1st Edition (McGraw-Hill 2005). Horngren, Datar and Foster, Cost Accounting – A Managerial Emphasis, 11th edition (Prentice Hall 2003). Consortium for Advanced Manufacturing-International Kaplan, Robert S. and Bruns, W. Accounting and Management: A Field Study Perspective (Harvard Business School Press, 1987) ISBN 0-87584-186-4 Sapp, Richard, David Crawford and Steven Rebishcke â€Å"Article title?† Journal of Bank Cost and Management Accounting (Volume 3, Number 2), 1990. Author(s)? â€Å"Article title?† Journal of Bank Cost and Management Accounting (Volume 4, Number 1), 1991. External links Accounting Systems, introduction to Cost Accounting, ethics and relationship to GAAP. National Conference on College Cost Accounting Cost accounting is a process of collecting, analyzing, summarizing and evaluating various alternative courses of action. Its goal is to advise the management on the most appropriate course of action based on the cost efficiency and capability. Cost accounting provides the detailed cost information that management needs to control current operations and plan for the future.[1] Since managers are making decisions only for their own organization, there is no need for the information to be comparable to similar information from other organizations. Instead, information must be relevant for a particular environment. Cost accounting information is  commonly used in financial accounting information, but its primary function is for use by managers to facilitate making decisions. Unlike the accounting systems that help in the preparation of financial reports periodically, the cost accounting systems and reports are not subject to rules and standards like the Generally Accepted Accounting Principles. As a result, there is wide variety in the cost accounting systems of the different companies and sometimes even in different parts of the same company or organization.