Field trip Essay Example | Topics and Well Written Essays - 500 words - 3

Field trip - Essay Example The chose outcrop is inside the Marietta topographic quadrangle. It is situated along highway 7 in Ohio, West Virginia. As far as the co-ordinates, it is inside Sec. 2, T2N, R9W. The outcrop exists inside a rise of 640, which is from its base. The Bedrock Geology of Washington County rates the outcrop as of Pennsylvanian age. The stone arrangement is of the Monongahela gathering. The general stone sorts that exist in this outcrop are shale, siltstone, red shale, and greywacke. Therefore, the accompanying breakdown depicts the different sytheses that make up the basal layers: Layer 1 is comprised of 0.5m shale which is greenery green. It likewise has a lot of greenery fossils and has a secured basal contact. This layer lies at a horizontal crossing point with siltstone. Layer 2 comprises of 1.5m siltstone. This is greenish dim in shading and exists as a composite. It is additionally shrouded in plant fossils and has a secured basal contact. It lies at a parallel crossing point with red shale. Layer 3 comprise of 3.0m of red shale that is to a great extent rosy in shading. This likewise has secured basal contact and plant fossils. Layer 4 has 1.7m of greywacke that is dim in shading. This layer tightens along the side and does not have the plants. Its basal contact is sporadic. Layer 5 is 2.2m of dark siltstone comprised of bigger parallel grains. There are no greeneries and the basal contact is lopsided. Layer 6 has 3.5m of greywacke with bigger grains. Layer 7 is comprised of 1.5m of along the side layered greywacke. The last layer 8 is comprised of 1.5m of dark granulated siltstone. From such an examination, different surmisings can be drawn from the outcomes, and the relating investigation can be contrasted with prior hypothesis. This is significant in understanding the scene of such a district because of the dynamic nature it has. The peaks are prevalently made of greywacke sandstones because of their protection from enduring. The valleys are something else

Hamilton and Jefferson Discussion

To start this investigation, it will be significant that both Alexander Hamilton and Thomas Jefferson had their individual contrasts in philosophies particularly in the perspective and strategically. Subsequently, the investigation rushed to uncover that there were enormous contrasts in the projects they began when they were in government.Advertising We will compose a custom basic composing test on Hamilton and Jefferson Discussion explicitly for you for just $16.05 $11/page Learn More Their family foundation could have been a deciding element to every one of their program thinking about that Jefferson originated from a wealthier and highborn family contrasted with Hamilton’s family. Likewise, Jefferson was before a pioneer of Democratic-Republican Party while Hamilton served under the initiative of Federal Party. The political contrasts were the significant wellspring of the disdain the two had in regards to their projects. To begin with, Hamilton favored a solid focal govern ment. Accordingly, his program developed around issues to fortify the legislature. That is the reason he was resolved to settle the obligations on the legislature before dealing with a more grounded focal government. In such manner, Hamilton concocted methods for settling the obligations in which the residents should get a few protections in type of attach to enable the legislature to take care of the obligations. The monetary program was the focal job of Hamilton as he engaged the nearby farming segment and banking part to overwhelm the British exchanging exercises the United States. This prompted commencement of Bank of United States and Central Bank that was like that in the United Kingdom. This decreased over dependence to British government. Then again, Jefferson was a severe constructionist strategically and he had faith in powerless focal government. His program spearheaded to support the states’ right and common freedoms. This implied his program was intended to enabl e the individuals not at all like the Hamilton’s program that given the focal government the force. The weight to advocate for people’s nearness can be identified with a portion of the announcements made by Jefferson. For example he stated, â€Å"A government sufficiently large to gracefully all that you need is sufficiently large to take all that you have. The course of history shows that as a legislature develops, freedom decreases† (Dolbeare, Cummings, 2009, p. 150).Advertising Looking for basic composition on political theories? We should check whether we can support you! Get your first paper with 15% OFF Learn More what's more, â€Å"The two adversaries of the individuals are crooks and government, so let us secure the second with the chains of the constitution so the second won't become the legitimized variant of the first† (Dolbeare, Cummings, 2009, p. 151). The above projects introduced two unique thoughts that require basic examination before emb racing any of them. Nonetheless, the Hamilton’s program was and still the favored program since it prompted monetary autonomy in the United States. The presentation of banking and settling the past obligations helped the United States to recoup monetarily. What's more, the focal government has been key decision this super force country. All the more in this way, the Jefferson’s program had a few issues liable to support the residents however his proffered government was not relevant in the United States. There has been inclination of solid focal governments that can back different projects, for example, wellbeing, training, security among others. Accordingly, it was normal that frail government couldn't be completed consequently the expanded contempt between the two heads. From the above projects, it appeared that the present American government has been focused at the Hamilton’s program. This think of numerous accomplishments to the United States as it apprecia tes the worldwide nearness in banking, and reinforcing of the legislature. Actually, it is among the super force countries dependent on the administration accomplishment. In spite of the pundits and threat from Jefferson, Hamilton’s program had gone past a dream on brought together financial nation. Reference Dolbeare, K.M., Cummings, M. S. (2009). American Political Thought (sixth ed.). Washington, D.C.: CQ Press.Advertising We will compose a custom basic composing test on Hamilton and Jefferson Discussion explicitly for you for just $16.05 $11/page Learn More This basic composition on Hamilton and Jefferson Discussion was composed and put together by client Cruz U. to help you with your own examinations. You are allowed to utilize it for research and reference purposes so as to compose your own paper; in any case, you should refer to it in like manner. You can give your paper here.

Exploring the Art of the Short Story Murakamis THE STRANGE LIBRARY

Exploring the Art of the Short Story Murakamis THE STRANGE LIBRARY On the day of a book club meeting with a few women I went to grad school with, our book pick, The Strange Library by Haruki Murakami, finally arrived on an inter-library loan. I figured I wouldn’t have time to read the whole thing, but I would try to get the gist of it within the hour I had before the meeting. I mean, I went to grad school, right? I sat down with my son at the kids table while he played with some puzzles and got started. As I foraged through the book, I couldn’t believe how fast it was moving. Was I really going to read this whole book in the library, with my kid occupied, right before I had to show up to talk about? Yes, I was. The first thing we discussed that night was the composition of the book. It was pretty and colorful. The front cover had an interesting flap. The story was so good that you almost didn’t need the pictures at all. What was this book? It felt like a short story, but I don’t think I’ve even seen one short story by itself as a book before. It wasn’t cheaply made either, so it was also an expensive single short story. Murakamis graphic story about a boy getting trapped in a creepy library basement is good enough to stand alone, though. We wondered what would have made Murakami put out a book like this. I thought back to a Junot Díaz essay on short stories. In “On My Way to the Novel, I Fell in Love with the Short Story,” he details his experience with the genre as an introduction for The Best American Short Stories 2016. Díaz argues that there’s something special about short stories because, “stories strike like life and end with its merciless abruptness as well… This form captures better than any other what it is to be humanâ€"the brevity of our moments, the cruel irrevocability when those times places and people we hold the most dear slip through our fingers.” What feels most abrupt about The Strange Library is the satisfaction of a single story. When you read from a book of short stories, you know another story is coming. Collections of short stories almost mimic that “deeply consoling” thing that Díaz describes novels as doing by lasting the length of a book. Murakami’s book seems to exaggerate “the brevity of our moments” by taking away the privilege o f the next story. When I finally got my hands on Leslie Nneka Arimah’s What It Means When a Man Falls from the Sky  soon after, I told myself that I would slow down and give each short story their own time, which is what, it seems, Murakami wants for his story. I wouldn’t rush through the book in a day or two, like I had been doing with novels lately. The standout stories for me were definitely “Windfalls,” “Wild,” and “Light.” Even in the middle of them I was consciously fearful that I was getting closer to the end. When they did end, I fantacized about each one being optioned for a book or movie. Díaz describes this jolted feeling: “Just as you’re settling into the world of a story, that’s usually when the narrative closes, ejecting you from its embrace, typically forever.” Even though I knew what was going to happenâ€"each story would end in ten or twenty pagesâ€"I was still a little upset about letting them go. I had a similar feeling when I read Alex Haley’s Roots or Yaa Gyasis  Homegoing   because I couldn’t stand to leave some of their characters behind, especially Kunta Kinte. It made sense why Haley and Gyasi would tear readers away from people  because of the context of slavery in their books, and in using the traditional short story device of “ejecting you from its embrace,” the human loss becomes palpable. In books of short stories, there’s less surprise about the fate of the stories, and yet the anticipation of loss adds another dimension to the experience of reading them. Then there’s the emptiness of having no new books to read. After Arimah’s book, I looked to my bookshelf for something I maybe hadn’t read yet or that I felt like rereading. My son’s dad dropped off a stack of hood books that he found in a box on the street a while ago. I thought of them as his so I never really touched them. I picked out Street Chronicles: Girls in the Game, a short story collection edited by Nikki Turner, and after just a few pages I couldn’t believe it had been sitting around my house all these months. The first story, “Crowning Miss Baby Mama” by Chunichi, is about a young woman’s experiences with motherhood, social climbing, and the prison industrial complex. It was so good that requested some of Chunichi’s books right after. It was like when you start watching a show that already has five seasons, so you don’t have to wait weeks or months in between episodes. Unlike reading a brand new collection of stories that I wanted to make last, these stories made me want to finish up and read more books by these writers. We talked a lot about whether short stories should be read one after another or not during our Murakami meeting. I think we all started agreeing that maybe there was something valuable about just reading one by itself. It challenges the discomfort that comes along with switching characters and plotlines immediately after each story, which keeps a lot of readers away from story collections. In reading a single short story, there’s a different type of discomfortâ€"one that forces you to accept that it’s alone. Sign up to Unusual Suspects to receive news and recommendations for mystery/thriller readers. Thank you for signing up! Keep an eye on your inbox.

Macbeths Tomorrow, Tomorrow Speech Vs. Robert Frosts...

Macbeths tomarrow, Tomarrow Speech Vs. Robert Frosts out, Out - An unknown author once wrote â€Å"Never take life too seriously; after all, no one gets out of it alive†. When reading this quote, there can almost be an immediate connection between two very good works of writing: Macbeth’s â€Å"Tomorrow and Tomorrow and Tomorrow† speech from Shakespeare’s tragedy, Macbeth, and the poem â€Å"Out, Out --† by Robert Frost. Both allude to the idea that a single life, in its totality, denotes nothing, and eventually, everyone’s candle of life is blown out. However, each poet approaches this idea from opposite perspectives. Frost writes of a young, innocent boy whose life ends suddenly and unexpectedly. His poem is dry and lacks emotion from anyone†¦show more content†¦Frost, on the other hand, wipes out his character and leaves us with the feeling as that death will silence the memories of all who knew the child. With the major differences in these works of writing, there are also many similarities among the two. Both Shakespeare and Frost are trying to say death is inevitable. It takes place at different times and under different circumstances for everyone, but none-the-less, it cannot be avoided. Everyone also deals with death in their own way. Macbeth almost discards the news of his wife’s death, as he talks about life itself and how he feels about it. The people in Frost’s poem are also unfazed about the death of the boy. Another similarity is that in both poems, the people move forward with their lives. This is a reflection of human nature; most of us don’t grieve forever, but eventually find a point where we’re able to accept the death a loved one. Robert Frost and William Shakespeare have been celebrated by many people because of their ability to express themselves through the written word. Here we are years after their deaths analyzing these fascinating poems about life and death. It’s clear they had similar thoughts about this subject at the time of these writings, even though their characters could not have been more opposite. For both poets, life is too

Operating Expenses Essay Example Pdf - Free Essay Example

Sample details Pages: 7 Words: 2169 Downloads: 3 Date added: 2017/06/26 Category Finance Essay Type Argumentative essay Did you like this example? Globe Comm has two major divisions in their product offering, one require simple and easy integration and installation (usually short term) and other type require complex and fairly difficult integration (usually long term). For the first type of product, it has been mentioned that revenue is recognized once the system got shipped and but only 70% to 90% of the contract value gets recorded, rest 10% to 30% value will be retained by the customer (holdback) until installation gets completed but we know that this type of product requires fairly easy installation. If the holdback is less than installation fee, then they will defer the revenue recognition. Don’t waste time! Our writers will create an original "Operating Expenses Essay Example Pdf" essay for you Create order And they put revenue as the deferred revenue until they ship the product for the contract which they receive an advance payment. For the second type of product, they use percentage-of-completion method of accounting. That means, based on the milestones clearly defined in the contract. As we know that, this type of product requires long term duration and entails significant engineering, tailored to the specific customer. They have mentioned that these types of contracts have significantly larger values and higher economic risks and the progress payments received in advance by customers are netted against the inventories balance. They will recognize revenue only after achieving product shipment and getting the final acceptance or any other type of contractual milestones. Revenue Recognition Via Sat Similar to Globe Comm, Via Sat also uses the percentage-of-completion method of accounting to recognize revenue. They have mentioned that the substantial amount of revenue is de rived for the long term contracts. Sales and earnings are recorded based on two terms, either total cost spend till date or using the units-of-delivery method. They have informed that the percentage-of-completion method requires management to consider total cost spent and estimate the future cost which requires management to make numerous assumptions. And they record the anticipated losses on the contracts only after the period in which the losses become quantifiable. They also mentioned that since they make numerous assumptions to estimate the future cost, sometimes their profit margin can be unevenly distributed because of the changes in their assumptions. They also mentioned that they even get revenue from purchase orders in which the revenue is recoded on the basis of products or performance of service, compliant with the authoritative guidance for revenue recognition. Under this they recognize revenue only when the prices are fixed and determinable. Via Sat has mentioned that they record revenue under accrued liabilities for the deferred revenues and excess revenue collected from customer if it is within twelve month, after that they will post it under deferred revenue in the consolidated financial statements. 2-A, What costs are included in the companies product and service costs? Globe Comm: Contract Cost: Globe comm has mentioned that the contract costs generally includes purchased material, direct labor, overhead and Other direct cost. Cost from Infrastructure solutions: Globe comm has informed that the infrastructure solution consists of Purchased Materials, Direct labor, Related overhead expenses Project-related travel, living cost and Subcontractor cost. Costs from services: Costs from services consist primarily of satellite space segment charges, voice termination costs, network operations expenses and Internet connectivity fees. Satellite space segment charges: Satellite space segment charges consist of the costs associated with obtaining satellite bandwidth (the measure of capacity) used in the transmission of services to and from the satellites leased from operators. Via Sat: satellite costs consist primarily of the costs of satellite construction and launch, including launch insurance and insurance during the period of in-orbit testing, the net present value of performance incentives expected to be payable to satellite manufacturers (dependent on the continued satisfactory performance of the satellites), costs directly associated with the monitoring and support of satellite construction, and interest costs incurred during the period of satellite construction Via Sat has informed that they construct gateway facilities, network operations systems and other assets to support their satellites, and those construction costs, including interest, are capitalized as incurred. Satellites and other property and equipment are recorded at cost or in the case of certain satellites and other property acquired, the fair value at the date of acquisition, net of accumulated depreciation 2-B, Compare operating expenses in the two companies. Operating expense for the both Globe Comm and Viasat are presented below. Research and development Expense: Via Sat has invested nearly 24,109 in the RD against Globe Comm which invested 4,304 as RD expense. General and administrative Expense: Via Sat had nearly 119,227 for operating expense against Globe Comm which had an expense of 30,038 for the same purpose. Cost from services Expense: Via Sat had nearly 66,833 as cost from services against Globe Comm which had 131,329 Other than above the Via Sat had following expenses Cost of product revenues 384,858, Amortization of acquired intangible assets 3,569, Income (loss) from operations 22,529. Other than above the Globe Comm had following expenses Cost from infrastructure solution 70,423, Selling and marketing 18,015, Earn-out fair value adjustments 4,824. 3-A, Compare Revenue growth and explain why are Revenues increasing or decreasing? Globe Comm: Revenues from Services: Revenues from service has been increased from the previous year, Globe Comm has stated that the increase in the revenues was due to an increase in their access product line of their managed network service line especially in the government marketplace, other than that, revenue from ComSource, C2C and Evocomm also has attributed the increase in the revenue. Revenues from Infrastructure Solutions: Revenues from infrastructure solution have decreased from the previous year. The company attributed decline in bookings of contract orders due to the economic recession, which resulted in government and commercial customers and prospects delaying or cancelling projects as primary reason for decrease in the revenue. Viasat: Revenues from Services: Revenue from service has increased comparing to the previous year and Via Sat says that the increase in their government system segments has attributed for this growth in the service sector. Revenue from Product: Revenue from product has also increased from the previous year. The primary reason for this increase has been attributed to the commercial networks segment 3-B-C, Sometime risk associated with project including complexity, meeting deadline, factors beyond the companys control such as political and economic instability in certain places, local government restriction, tax, trade barriers etc. may result in the delay of achieving the revenue milestones. Sometimes this delay will have a severe impact on their operations expense. Other factors such as depreciation, COGS, capital losses and natural calamity can affect their expense and other type of risks are detailed as below, They often act as a subcontractor, particularly in the government marketplace and their results could be adversely affected by the prime contractors inability to obtain or renew its contracts with the ultimate customer. Their service revenue has increased as a percentage of total revenue and if their service revenue decreases or margins decrease, their results of operations will be harmed. Future acquisitions and strategic investments may divert their resources and managements attention, results may fall short of expectations and, as a result, our operating results may be difficult to forecast and may be volatile. 4, We calculate revenue then subtracted the cost of goods sold to get gross profit. Once we calculated gross profit we then calculated all the operating costs, things like rent on the office space, CEO salaries, administrative assistants, marketing costs, research development cost, bad debt expense and depreciation expense. Next we subtract our operating expenses from our gross profit and that gives us operating profit. That leaves us with other costs that we call below the line. Although these things are unusual and not part of the core operations, they will impact their financial performance of the company during that year. Some of the items that are listed below the line (below the operating profit) are things like capital gains and losses. Remember when companies adopt certain methods of accounting for their financial statements their choice is pretty much locked in. Although it is possible to make a change, companies must disclose the impact in a line called cumulative effect of accounting changes which would include the impact of a change like a change from straight-line method to an accelerated method. But we found no data regarding above parameter for the below the line, in the both financial statement of Globe Comm and Via Sat. 5-A, Do the companies retain all their earnings and what is their policy on this? Yes both Globe Comm and Via Sat are retaining their earning, They havent issued any dividends in the past and not planning to issue any dividends in the future also. Any future payment of dividends will be depend upon the board of directors decision and it depends on the future earnings and they have mentioned that the shareholders cant expect us to pay them dividend and they can only derive benefit though the increase in the price of the stock, for which the management will work hard. 5-B, Why do you think they have this policy? Both company has given the same reason for retaining their earnings, they said that they wanted to use their earnings for the future growth by investing it in the infrastructure, RD, new market capitalization, foraying into new business etc. According to me, this decision is reasonable, since many companies dont usually declare dividends and will invest their earning for the future growth which is good for every stakeholder. Better the company means better the stock price and the shareholders can see profit by selling their stocks at good price. 6, Look at the Cash Flows for each business activity in the current year (do not recalculate these). Interpret the meaning. You should evaluate this on a higher level like we. Globe Comm cash flow: (Summarized) Operating activities. $16,506 Investing activities $(28,494) Financing activities $16,891 As we can understand from the above data that the Globe Comm had positive cash flow from operations and infers us that the company is positive. Regarding investment: Acquisition of business, net of cash received: (19,070) As we can understand from the above table, that Globe Comm is investing lot in the acquisition, it amounts nearly 50% of their total investment. This can be understood from the CEO letter released in the annual report, he mentions that he wants to leverage the expertise generated by such acquisition. They believe that the Technology disruption enabled them to explore the new markets and penetrate the new markets by investing constantly in the research development and acquisition. The CEO is happy with the recent acquisition of Comsource, since it made Globe Comm to capitalize the explosive growth of wireless marketpl ace and new technology such as 4G and LTE network and rapid proliferation of smart phones and tablets are the driving trends for lot of new business segment and the acquisition of Comsource enabled Globecomm to capitalized on it. Other than acquisition we can see that Globe Comm has invested also in the fixed assets. Via Sat cash flow: (Summarized) Operating activities $141,449 Investing activities $(229,022) Financing activities $219,798. Â As we can understand from the above data that the Globe Comm had positive cash flow from operations and this infers us that the company is positive even after paying their debts. Unlike Globe Comm, most of the cash flow from investing activities goes to the purchase of property, equipment and satellites, net. They invested nearll 204,973 in the property and satellites etc. Even though they had some acquisition, but not recently and the letter from CEO clearly states that the company wants to invest more on to strengthen their satellite division and provide the service much better. 7, Which company appears to be more successful? Be sure to define your metric for success. The current ratio is good test of a companys financial strength. It calculates how many dollars in assets are likely to be converted to cash within one year in order to pay debts that come due during the same year. Globe Comm Total Current Asset 156,990 Total Current Liability 77,304 Current ratio = 156,990/77,304 = 2.03 Via Sat Total Current Asset 563,152 Total Current Liability 236,042 Current ratio = 563,152/236,042 = 2.38 The Return on Assets Ratio Return on assets (ROA) is considered to be a profitability ratio it shows how much a company is earning on itsÂÂ  total assets. Nevertheless, it is worthwhile to view the ROA ratio as an indicator of asset performance. The ROA ratio (percentage) is calculated as: = Net Income / Average Total Assets Globe Comm Total Asset 294,611 Net Income 8,988 ROA = 8,988/294,611 = 1.03 Via Sat Total Asset 1,727,153 Net Income 7,598 ROA = 7,598/1,727,153 = 0.004 Even though Via Sat had slightly higher value than the Globe Comm in the Current Ration calculation, Globe Comm has surpassed Viasat in terms of Return on Asset Ration which is considered to be a profitability ration. Considering the above metrics I believe that the Globe Comm has been the successful company than Via Sat, the Conclusion doesnt drawn the above metric alone, other factors such as Via Sat has sent a poorly written letter to its shareholders which doesnt have any factual data but the globe comm has produced factual data and compared it well.

Placebo Effect Free Essays

string(35) " an even greater role in behavior\." Feda Aziz Amy Blitchok ENG 1060-0013 April 30, 2012 Placebo over Mind For years, scientists and researchers have sought to find an explanation for the placebo effect. What many scientists and researchers do not realize is that placebo or â€Å"fake medicine† has been used as early as the revolutionary period in the seventeen hundreds. The mind is a powerful organ, in which controls all our body’s functions and thoughts. We will write a custom essay sample on Placebo Effect or any similar topic only for you Order Now Everyday functions such as breathing and walking relies heavily on the most important part of our organ: the mind. However, through the use of placebos, it is becoming clear that the mind may have an even greater influence on our daily lives, influencing our perception of well- being. The placebo, which is Latin for â€Å"to please,† is a sugar-pill that can be taken in many different forms such as injection, liquid intake or by pill. Research conducted by physicians and scientists on placebos revealed that patients who receives treatment for asthma, irritable bowel syndromes, knee surgery and much more showed improvements and are symptom free which in turn demonstrated how mind is more powerful than the body. The Placebo effect is when the administration of some entirely harmless or inactive drug or pill seems to make people better. It can also reduce the experience of pain by blocking pain signals in the spinal cord from arriving at the brain in the first place. When patients expect a treatment to be effective, the brain area responsible for pain control is activated, causing the release of natural endorphins. The endorphins send instructions down to the spinal cord to suppress incoming pain signals and patients feel better whether or not the treatment had any direct effect. This article explained how the mind and placebo work together in sending messages from the brain to the area of pain. Other problems exist in testing placebos’ effectiveness. They cannot be used in studies on life-threatening or degenerative illnesses, since taking an inactive treatment rather than a real one could do patients real harm. Tests in which patients know they may be taking placebos show different results from tests in which they are given only a drug. Patients have been shown to react less to real medicine if they know there is a fifty percent chance they are actually getting sugar pills (Amaral) . Very few doctors are this open about prescribing placebos, but most of them do not outright lie to their patients, either. In general, doctors who prescribe placebos often say that they have something that they believe can help, but they do not know exactly how it will work, either. Supporters of the use of placebos point out that this is not lying; placebos are known to be beneficial in some cases. The American Medical Association (AMA) policy suggests that doctors could explain the placebo effect to their patients and receive consent to prescribe them in the course of treating any illness. This way, the patients don’t know exactly when they might be prescribed a placebo and they could still benefit from the placebo effect (â€Å"http://www. ama-assn. org/†). The Placebo effect refers to the situation where patients feel better after taking a medication even if the drug is ineffective. A study proved the effectiveness of placebo medicine in patients diagnosed with heart failure. When given the placebo to heart failure patients and they took it whole heartedly and faithfully they showed a thirty four percent decrease in death rate. The researchers are unsure about the results but some theories are; mind is as powerful as any organ in the body. People who took their placebo faithfully, and believe it would help, may actually have gotten real help. Also patients who have heart failure have to exercise and cut salt intake so that may have had an important role in the placebo succeeding (Amaral). The placebo effect is a powerful effect that can consistently induce a perceived benefit. Once the placebo was identified as a valid medication able to create a response, such as becoming symptom free, became more widely used as a control in clinical trials. As a result, the placebo effect has been extensively studied throughout history. In a study; four groups of asthma patients were given albuterol inhalers, placebo inhalers, sham acupuncture, or no treatment. When the researchers tested the patients’ lung function, the albuterol, a standard treatment for asthma, showed improvement, whereas the placebos had no effect. On the contrary, half of those who used the albuterol reported feeling better. But so did nearly half of those who got the placebo inhaler or the sham acupuncture. Doctors may not fully understand the cause of it but what they do know is two inert pills can work better than one, colorful inert pills can work better than plain ones, and injections can work better than pills (Bates). The perception of the benefits was recognized due to the perceptions of the mind, and not to the ingredients that makes up the fake treatment. The placebo effect shows us that the mind heavily influences our perceptions of wellness and health. The placebo was also used during the Civil War; nurses often ran out of medicine, in order to keep the soldiers moving they injected them with saltwater, and believed it was morphine. Many scientists began wondering how the solider can feel better and become symptom free without taking the actual morphine. Thus, the scientists came to the conclusion that before simply thinking you can feel better you actually will. However, there is the nocebo effect in which the opposite occurs. A patient thinks he will feel bad, and he then will feel symptoms and pain. Also when a doctor proclaims that the medicine will cause symptoms or pain, the patient is more likely to feel the symptoms (Cloud). While the mind may be labeled as an organ easily fooled by placebos, whose benefit has no physical basis, it is clear that the mind may have an even greater role in behavior. You read "Placebo Effect" in category "Essay examples" Throughout the world, it is widely believed that the placebo effect simply is of random chance or it temporarily works on symptoms or diseases. To prove the skeptics wrong, a test was conducted with one hundred and eight patients that were divided in half. Half of them received arthroscopy knee surgery, and the other half received fake knee surgery. Arthroscopy knee surgery requires only three tiny incisions through the skin and the fake surgery received a small cut on their knee. The results were astonishing placebo surgery turned out to be just as effective as real surgery. Many people think it is irrational to be cured by fake medicine, but the truth is patients who were successfully healed by fake surgery were in fact healed by the power of their own minds (Easton). Placebos can no longer be thought of as a blind fold covering the eyes. These sugar pills induce the mind to create a very real and physical response that may be specific to the placebo; as a result, use of a placebo can become a very seductive treatment option for many. With the ongoing use of placebos, both as a control, and potentially as an alternative treatment, several issues emerge: Such as if the placebo is ethical or not. Furthermore, can it be guaranteed that placebos will generate a safe, and effective, result. While these pills may seem nonthreatening by being less active than experimental drugs, the risk for harmful and unethical consequences still does exist. Dr. Sobel ,co-author of The Healing Brain, explains â€Å"doctors spend a lot of time prescribing and giving medicine when improvement can be just by giving positive reinforcement†. Dr. Sobel also clarifies that if giving positive feedback made patients feel better then why give a placebo or sugar pill at all when you can prescribe yoga or meditation. For example when a child gets hurt, the compassionate parent would say â€Å"a kiss will make it better† and the child walks away tearless because mommy made it feel better. Carefully, studies were conducted and on average, if you take one hundred people with certain illnesses and give them a sugar pill; about a third would be expected to improve (Friend). Some doctors believe that instead of ignoring the placebo effect, it may help to enhance it. A study was conducted in which the placebo effect worked on patients who had irritable bowel syndrome or IBS. In 2008, Harvard’s Ted J. Kaptchuk wanted to treat IBS but in a safe way. He devised a fake remedy which contained fake acupuncture with no needles and plenty of soft talk. Kaptchuk experiment showed sixty-two percent of them actually got better and for the patients who had fake acupuncture and no soft talk saw a forty two percent improvement. Many mainstream medicine and drug companies try to minimize conducting clinical trials, but Kaptchuk argues that instead of minimizing they should enhance it and use placebos more often because it will lower costs of medicine and produce fewer side effects (Herper). Anesthetist, Henry Beecher, published an article on the use and effects of placebo in treatment of different diseases. Since then, many studies have shown that situations can also trigger the human mind to generate placebo effect. Kaptchuk explains that rituals of treatment activate brain areas in the same way as done by drugs. The newest neurobiological theories on placebos suggest that in some situations the appearance and rituals of treatment activate brain areas similar to when one takes drugs. So, for the drug to work, you may not need the drug at all (Marglin). Freed and his associates conducted a study examining the outcomes of forty patients, ages thirty four through seventy five, who had severe Parkinson’s disease. In this study, the patients either underwent neuronal transplantation surgery or sham surgery (placebo). These patients were randomly assigned to the different groups. In the patients who underwent the sham surgery, holes were drilled into their skulls, but not penetrated. While all of the patients had hoped to receive this neuronal transplant, only half actually did. The rest had the placebo surgery (Amaral). Freed found that although there was no notable effect among the older patients in either transplantation or placebo surgeries, the younger transplantation recipients showed much improvement as compared with the placebo surgery group. No one from the placebo surgery group benefited from the procedure. Results were measured using the standardized scoring system of the Unified Parkinson’s Disease Rating Scale (UPDRS). They measure symptoms of Parkinson’s disease including mentation/mood and performance in the activities of daily living, respectively. Freed, further analyzed results for growth of transplants by using the PET scans. PET scans use nuclear medicine imaging to produce 3-dimensional color images of the functional processes within the human body. These tests all concluded that the only group that benefited from the study was the younger transplantation group, leaving many concerned due to the lack of improvement in their condition. Half of those in the placebo group experienced additional pain, and some experienced trauma. In addition to not benefiting from the procedure, many experienced significant pain from the placebo surgery. In this case, the mind could not be induced into generating the type of physical response that is desired from this surgery. And further, the potential for pain as well as harm are also clear in this example. It is clear that the ethics behind placebos, given that they are active substances that can induce very real physical responses need to be taken seriously. The mind is a complex organ that may not always respond in the way that we hope it will (Amaral). The placebo effect has shed great light on the complex functions of the mind. The mind has the remarkable ability to generate a physiological and real response to placebos. Furthermore, the mind can discern a placebo from an experimental drug, as we see through the specific activation of the prefrontal cortex by the placebo. The mind has functions and capabilities that are larger than just thinking, breathing and walking. It not only controls our perception of our well-being, but may control the physicalitys of our well-being more extensively than was previously thought. While the placebo effect has yielded important information on the powers of the mind, we need to think more responsibly about the use of placebos, and the potential effects of these active stimuli on the brain. Given that placebos do activate the brain, we need to re-address our notions of these pills as inactive sugar pills. What if placebos could have the potential to affect the mind in a way that is not positive? What if placebo pills, and furthermore surgeries, could be harmful to the patient? The ethics of placebos, and the role of the mind in responding to them, should not be underestimated as we move forward in our studies of how the mind works. Our well-being depends on it. There are several recent studies suggesting that placebos themselves are beneficial. According to a paper presented to the American Psychological Association’s (APA) 104th annual convention, the placebo effect accounts for fifty percent of improvements in depressed patients taking antidepressants. Listening to Prozac but Hearing Placebo: A Meta-Analysis of Antidepressant Medication, a controversial study done on the effectiveness of using pharmaceuticals in treatment of depression. According to another study, when placebos are given for pain management, the course of pain relief follows that of an active drug The Placebo Prescription, comprehensive non-scientific article on the placebo effect. For both the placebo and the active medicine, peak relief comes about an hour after administration. The placebo effect seems to be acknowledged, perhaps unwittingly, by most medical doctors when one considers that until recently prescribing antibiotics for viral colds and flus was a common practice (Ammaral. ) A patient’s belief in the treatment and the placebo response are dependent upon a variety of factors. First, the patient’s expectations of treatment effects clearly influence the responses. For example, a study in England was done where a hundred men were told that they were taking chemotherapy, when in actuality they were taking inactive saline solution. Twenty percent of these men lost their hair, demonstrating the power of the belief of effects of the treatment. Second, the relationship between patient and care-provider is quite important in determining treatment or placebo results. If there is a positive rapport between the two, then most often there will be a positive enthusiasm for the treatment, and therefore a positive outcome, no matter if a placebo or pharmacologic treatment was used. The friendliness, interest, sympathy, prestige, and positive attitude of the care- provider toward the patient and toward the treatment are associated with positive effects of placebos as well as of active treatments. For example, in a double- blind study of dental extractions, two groups were compared: the first, where the doctors knew they would administer a narcotic analgesic, a placebo, or a narcotic antagonistic and the second, where the doctors knew they would administer either a placebo or narcotic antagonist. The patients from the first group who received placebo had significantly less pain. Since the two placebo groups were only different in the doctors’ knowledge of possible treatment, this knowledge must have resulted in differences in behaviors by the doctor that influenced patient responses. Third, placebos have time- effect curves and peaks, cumulative and carryover effects after end of treatment which is quite similar to those of pharmacologically active medications. For example, â€Å"when varying doses of analgesic followed by a placebo are administered, patients’ placebo responses correspond in degree of pain relief over time to their original dosage of analgesic† (Turner). In addition, dose-response effects have also been documented where two placebo pills were demonstrated to have more pronounced effects than one. In recent decades studies have confirmed the efficacy of various sham treatments in nearly all areas of medicine. Placebos have helped alleviate pain, depression, anxiety, Parkinson’s disease, inflammatory disorders and even cancer. These studies show that people’s perception of their treatment plays an important role in healing. In other words, people not only think that a drug or procedure will benefit them, but over time, they unconsciously associate the taking of medicine with relief. This essay has stated what the placebo effect is, how it will be used to care for a patient with given evidence and the restrictions of the placebo effect. Up to now medical science has not fully explained what is the cause or causes of the placebo effect. But it seems that it is the result of the patient’s expectation of an effect. The debate will continue concerning what constitutes a placebo, but whether doctors and researchers should continue to use them. Even some supporters of placebo use claim that it is such a loaded word that perhaps we should start using terms like â€Å"mind-body medicine† or â€Å"integrated healing† instead. But as long as many people believe that the placebo effect works, they’re not likely to go away anytime soon. Work Cited â€Å"AMA American Medical Association. † http://www. ama-assn. org/. N. p. , 2012. Web. 29 Apr 2012. http://www. ama-assn. org/. Amaral, Julio Rocha and Renato M. E. Sabbatini. Placebo Effect The Power of the Sugar Pill. February 5,the Mysterious Placebo Effect, an article from Modern Drug Discovery Bates, Stephen. â€Å"Nothing helps: a placebo a day. † The Wilson Quarterly 35. 4 (2011): 15. Gale Opposing Viewpoints In Context. Web. 11 Mar. 2012. Cloud, John. â€Å"How A Sugar Pill Can Heal (Or Hurt) You. † Time 174. 17 (2009): 59. TOPIC search. Web. 9 Mar. 2012. Easton MD â€Å"The placebo effect an amazing reality. † Sunday Star (Easton, MD) 1 Jul. 2007, Supplements HealthWise: NewsBank. Web. 12 Mar. 2012. Friend, Tim. â€Å"The placebo effect: Gauging the mind’s role in healing. † USA TODAY 15 Jun. 1993, FINAL, LIFE: 6D. NewsBank. Web. 11 Mar. 2012. Herper, Matthew, and Robert Langreth. â€Å"The Nothing Cure. † Forbes 185. 5 (2010): 24. TOPICsearch. Web. 11 Mar. 2012. Marglin, Elizabeth. The PLACEBO Effect. † Natural Health 40. 5 (2010): 68-95. Health Source – Consumer Edition. Web. 15 Mar. 2012. â€Å"The Powerful Placebo. † Harvard Men’s Health Watch 12. 11 (2008): 4-6. Health Source – Consumer Edition. Web. 15 Mar. 2012. â€Å"Therapeutic Placebo Effect:A Mind/Body Connection. † placeboeffect. com 10 Apr 2012 http://www. plac eboeffect. com/view. asp? id=25031. Turner, et al, â€Å"The importance of placebo effects in pain treatment and research†, JAMA, 1994: http://www. ovid. med. virginia. edu/ovidweb/ovidweb. cgi How to cite Placebo Effect, Essay examples

Contemporary Hospitality Management †Free Samples to Students

Question: Discuss about the Contemporary Hospitality Management. Answer: Introduction The aim of this study is to understand about the hotel industry and its operations. The hotel industry that will be discussed in this study is Hilton Sydney. The discussion will take place on these operations, functions and the process that is used to transform the input into the output. There is an overview related o the systems present in the hotel and its sub system that are used to finalize the production and operations (Kayaman, and Arasli, 2007). The report will also discuss about the quality of management take place in the hospitality industry. It is very relevant for the hotels to manage their operations and functions in a way that the customers retain and do not switch to the other companies (Kusluvan, Kusluvan, Ilhan, and Buyruk, 2010). As there is high level of competition present in the hospitality industry, Hilton Sydney has to bring innovation and creativity to sustain in the market. Now days, to sustain in the market, the companies are brining products and service diff eretiation, that helps them in effective and efficient management of the customers. The purpose of doing research is understood the hotel industry and the hotel Hilton Sydney. The report will help in better understanding and provides knowledge about the same (Kayaman, and Arasli, 2007). The systems of Hilton Sydney will be described in this study. An overview of the hotel The group of Hilton hotel has a strong and old history as they are one of the leading hotel chains in the entire world. The hotel is designed in a way by the expertise that has phenomenal designs; innovation hat is ground breaking, and the dedication of the employees to fulfill the needs of the customers at the Hilton Sydney. They provide exclusive services to their customers and premier venues. There services include executive food, vines, hassle free conferences, and the accommodation that is exceptionally comfortable. Every aspect of Hilton Sydney is inspired by the exceptional creativity (Manaktola, and Jauhari, 2007). The each and every area of the hotel makes the hotel more deluxe with its designs. Hilton is counted as one of the most prestigious and innovative hotel in not only in Australia but also in the entire world (Law, and Chon, 2007). The rooms of Hilton room are ultra relaxation room, unique cocktail concept in the zeta bar and the suites. The hotel Sydney is one of the largest convention centre in Australia and the meeting venue (Yoo, Lee, and Bai, 2011). It has more than 4000 SQM of flexible space of the floor that is enough to accommodate more than 3000 delegates. The kind of management they follow is very unique as they have more than 579 stunning rooms and suites, meeting and events space, location of the hotel that is central of the Sydney and opposite to the town hall station, iconic marble bar. There are various types of operations and functions take place in hotel Hilton Sydney. They perform architecture design and construction function, communication and PR, ecommerce, purchasing and supply management of goods and services, engineering operations, food and beverage management, Hr training operations, technical function, management of revenue, risk management and loss prevention, sales and marketing, spa operations and development, legal and labor management, operations related to the finance, and many other operations. The hotel industry believe that partnership help the company and gurantees the hotel for the new things on each and every level (Li, 2008). It is very relevant for the hotels to manage their operations and functions in a way that the customers retain and do not switch to the other companies. As there is high level of competition present in the hospitality industry, Hilton Sydney has to bring innovation and creativity to sustain in the market. Now days, to sustain in the market, the companies are brining products and service differentiation, that helps them in effective and efficient management of the customers. The aim of the operations to cut the cost, minimize the cost structure and sill to provide best quality services to the customers (Cho, and Menor, 2010). They have well trained engineers and team of expertise who maintain certain programs The 3 system and its 3 sub-systems The systems help in showing changes in the function, operations and structure of the company that are based on the human resource, employees and many other places of the company. it is the fact that the services prove din the hospitality industry are very complex in nature so the hotel industry try to manage each and every process in a systematic way to establish strong and focused management in the company (Pavlatos, and Paggios, 2008). There are various systems used by the hotel industry like Hilton Sydney that are Operations systems Hotel property management system Global distribution of the operations Website booking engine Hotel revenue manager Customer management system Information technology system There are various types of systems adopted by Hilton Sydney like Business type and feature The services of hospitality that is oriented to the products and services The services of hospitality that is oriented to the customers and consumers The services of hospitality that is oriented to the company or organisation Customer focus The focus of the customer is very indifferent Here there is a strong focus on the customers The focus is generally personalized Process and information The process need many decision and information to take the decision In this, there is a need of limited number of information and decision Here is a need of unlimited decision and information (Piccoli, 2008) Human actions The initiative is reserved There is a need of initiative there is a need on innovation Efficiency and indicators of the same There are lots of economic benefits in this category (Vallen, and Vallen, 2009.) There are various types of complaints The system is ineffective at times System type simple dynamic There is complex human activity system Natural and manmade resources Technical Technical and human Technical and human The process (inputs transformation outputs) of the key sub-systems The process of hotel management is related to the services of different qualities to manage the entire quality systems. The process used in every company is the same that is input then the process of transformation take place to change the resources into final products. Resources (Human, financial, materials and technology) Energy (Physical, economic, human and technology) Information (Structure, processes, policies, rules, standards) Technology Tics Hotel Organizational Development Tools like Labor culture, Discipline, Personal development and training Transformation Process Services Direct Services Accommodation Services, Food and Beverage and Complementary Services Other Services Companies Travel Agencies Conferences Conventions Specific Services Executives, Health Recreation (Line, and Runyan, 2012) External Services Linking with external services (Myung, McClaren, and Li, 2012) ISO Quality Quality perceived by customers Quality Certification Brand Quality Blueprinting flowcharts The management of quality is done by a huge team of management that includes general managers, human resource management and engineers. The management services are basically provided by the general managers who are the leaders of the company. Quality is the one major element that makes a hotel good and bad. Quality is not the delivery of goods at a single time whereas it is a life time service that must be delivered (Moncarz, Zhao, and Kay, 2009). Hilton Sydney believes in the same. They have a consistency in delivery of quality in their hotel. The quality usually starts with good hiring of the employees. Many companies suffered due to this as they do not hire good employees in their company, Hilton Sydney is very choosy in hiring of employees. There is a need to embrace all the staff who is working with the company. If they provide good quality of services then only the company will able to create a good image infront of the customers. The effective quality, management of the staff members includes customer service appraisal, review, and performance appraisal (Law, and Chon, 2007). The effective quality management of the team results in improvement in the quality and services to the customers. The services must be oriented to the solutions to the problem stake place in the hotel. They must provide 24 hours problem solving services to their customers (Brent Ritchie, Wing Sun Tung, and Ritchie, 2011). Conclusion The quality systems should start form the relationship between the environment and the management approach that is used by the company. The hotel industry has to adopt these systems to have better management in their companies. These systems are the approaches that help the Hilton Sydney to effectively and efficiently apply the theories of the management in their company. It is highly recommended that the company should follow the systems mentioned in this study as they are very prominent and help to achieve the goals of the company. The operations systems and other systems will have a positive impact on the company. The main purpose of this study is to provide relevant data related to the models for the services provided by the Hilton hotel in the context on hospitality industry proposing various types of systems that help to bring process for the company. Referencing Brent Ritchie, J.R., Wing Sun Tung, V. and JB Ritchie, R., 2011. Tourism experience management research: Emergence, evolution and future directions.International Journal of Contemporary Hospitality Management,23(4), pp.419-438. Cho, Y.K. and Menor, L.J., 2010. Toward a provider-based view on the design and delivery of quality e-service encounters.Journal of Service Research,13(1), pp.83-95. Kayaman, R. and Arasli, H., 2007. Customer based brand equity: evidence from the hotel industry.Managing Service Quality: An International Journal,17(1), pp.92-109. Kayaman, R. and Arasli, H., 2007. Customer based brand equity: evidence from the hotel industry.Managing Service Quality: An International Journal,17(1), pp.92-109. Kusluvan, S., Kusluvan, Z., Ilhan, I. and Buyruk, L., 2010. The human dimension: A review of human resources management issues in the tourism and hospitality industry.Cornell Hospitality Quarterly,51(2), pp.171-214. Law, R. and Chon, K., 2007. Evaluating research performance in tourism and hospitality: The perspective of university program heads.Tourism Management,28(5), pp.1203-1211. Law, R. and Chon, K., 2007. Evaluating research performance in tourism and hospitality: The perspective of university program heads.Tourism Management,28(5), pp.1203-1211. Li, L., 2008. A review of entrepreneurship research published in the hospitality and tourism management journals.Tourism management,29(5), pp.1013-1022. Line, N.D. and Runyan, R.C., 2012. Hospitality marketing research: Recent trends and future directions.International Journal of Hospitality Management,31(2), pp.477-488. Manaktola, K. and Jauhari, V., 2007. Exploring consumer attitude and behaviour towards green practices in the lodging industry in India.International Journal of Contemporary Hospitality Management,19(5), pp.364-377. Moncarz, E., Zhao, J. and Kay, C., 2009. An exploratory study of US lodging properties' organizational practices on employee turnover and retention.International Journal of Contemporary Hospitality Management,21(4), pp.437-458. Myung, E., McClaren, A. and Li, L., 2012. Environmentally related research in scholarly hospitality journals: Current status and future opportunities.International Journal of Hospitality Management,31(4), pp.1264-1275. Pavlatos, O. and Paggios, I., 2008. Management accounting practices in the Greek hospitality industry.Managerial Auditing Journal,24(1), pp.81-98. Piccoli, G., 2008. Information technology in hotel management: a framework for evaluating the sustainability of IT-dependent competitive advantage.Cornell Hospitality Quarterly,49(3), pp.282-296. Vallen, G.K. and Vallen, J.J., 2009. Check-in check-out: Managing hotel operations. Yoo, M., Lee, S. and Bai, B., 2011. Hospitality marketing research from 2000 to 2009: topics, methods, and trends.International Journal of Contemporary Hospitality Management,23(4), pp.517-532.

Sexual images in Christina Rossettis Goblin Market Essay Example

Sexual images in Christina Rossettis Goblin Market Paper In reading Christina Rossettis Goblin Market, I was first impressed by the colourful imagery and exciting events that take place in Rossettis fantastic and mysterious creation. The adventures of Lizzie and Laura, and Lizzies ultimate act of heroism at saving her sister from becoming another victim of evil goblin men, was fun to skim through quickly and enjoy on a surface level. But when I read the poem again, I noticed some serious sexual undertones throughout the piece. The goblin men and what they represented, their dealings with the sisters, and the sacrifices their victims must ake all carry very sexual meanings and messages. In fact, I think many of the images in Goblin Market could be construed, in todays world, as a form of pornography. Ill go through various elements of the poem and explain how the representation of men the bonds of women can be interpreted as pornographic. Christina Rossetti invented the characters of the goblin men in order to explore many of the issues associated with feminism and gender roles in society. The goblin men directly represent what men want from women. Men want sexual innocence from women, the typical male fantasy of the willing virgin is laid out quite clearly. We will write a custom essay sample on Sexual images in Christina Rossettis Goblin Market specifically for you for only $16.38 $13.9/page Order now We will write a custom essay sample on Sexual images in Christina Rossettis Goblin Market specifically for you FOR ONLY $16.38 $13.9/page Hire Writer We will write a custom essay sample on Sexual images in Christina Rossettis Goblin Market specifically for you FOR ONLY $16.38 $13.9/page Hire Writer In contemporary society men gawk over young looking pop icons such as Brittany Spears, and pornographic movies reenact school detention scenarios with women dressed as schoolgirls offering themselves to guidance counselors. The same is true in Goblin Market the men only want virginal young women, and once the fantasy has been lived out for them, they have no more use for the poor female victim, and throw her away. Laura no longer hears the cries of the goblins therefore she is no longer worthy of mens attention. Consequently after premarital loss of virginity, women, like Laura in the oem, feels stripped of her dignity and self-worth, and can no longer go on living the same way again. Other examples of Rossettis portrayal of the goblin men as sexual predators abound throughout the poem. One had a cats face/One whisked a tail/One tramped at a rats pace/One crawled like a snail. Such variety in describing each goblin seems to assert that such devious sexual predators can come in all shapes and sizes, and can easily fool their unsuspecting victims. Rossetti does the same late in the poem when describing the goblins courting of Lizzie: Snail-paced and in a hurry/Parrot-voiced and whistler This demonstrates that sexual predators can use many different methods in seducing a victim. The goblin men also seem to possess biblical qualities as well. Such as when Eve tempts Adam in the Garden of Eden, so do the goblin men try to tempt the virgin maidens with their own forbidden fruit. The men first seem perfectly nice and genuine, but when they are rebuffed they become violent and angry. This too can be said for many sexual predators. The rape scene with Lizzie later in the poem could be looked upon in a contemporary light as the violent outbursts of a scorned man bent on wicked and ainful revenge. Whether Rossetti intentionally depicted the goblin men as such chilling and horrible sexual predators is uncertain. However, it is clear that in Goblin Market, they are most definitely the villains. When the goblin men deal with the sisters, there are some very sexual ideas demonstrated. The objects of desire in the poem, the fruits, are described in an overtly sexual manner, by both the goblin men, and later the sisters themselves. Strong sexual suggestions are used in describing Lauras indulgence in the fruit, in her first encounter with the goblin men. Such sentences as She sucked and sucked and sucked the more. And, She sucked until her lips were sore. Of course like I have mentioned previously, the goblin men have use only for virgins and as part of the same stanza as the fruit sucking, They flung the emptied rinds away. The throwing away of the female victim is also tied into the fruit as the rinds describe the women who have lost their virginity. The fruit is described to be fresh and beautiful and unpecked the women are tempted with the fruit that is supposed to be a joy to eat. It sounds tempting and once had, Laura ants more, she searches for it but is non-existent to the goblins. It sounds much like the age-old story of young men coaxing women into sleeping with them with promises of being around the next day. Laura describes the fruit to her sister, What peaches with a velvet nap. Pellucid grapes without one seed. Which as I would decipher would refer to sex that is not in the intention of procreation. Although the poem has not been given a solid place or time, the activities of the sisters strike me as rural and pre-industrial which might refer to a time when in many cultures sex was strictly an activity to procreate. Like men offer love and passion, the goblin men offer incredible fruit the price however is virginity and the result is being unwanted. As shown in the poem, first by Jeanie and then by Laura, consequences of dealing with the goblin men are very grave, and also bear some very sexual connotations. Jeanie encountered the goblin men and then ached for them until her death. I believe Jeanies death to not be the important part of her story, although it may represent misogynistic genocide, as premarital sex can lead to death in some cultures. What I do believe to be mportant is Jeanies aging and her gravesite. Jeanie was described to have dwindled and grew gray. She became old and unwanted after a single act with the goblins. Age is definitely an important issue to discuss in the realm of women and therefore is mentioned in womens literature. Age used to be of importance for child bearing endurance, today it signifies beauty and the media attacks the self esteem of every women the minute she looks a day over sixteen, refer to any Calvin Klein advertisement. Even more interestingly there is a reference to Jeanies fertility, While to this day no grass will row, where she lies now. It is not hard to understand where this reference is coming from as much of the reason men demanded to marry virgins was to carry a blood line and a women who is not a virgin before marriage would be considered infertile or ruined. The goblins traded fruit for virginity, today virginity is sold as an idea in primetime television, movies, pornography and white wedding dresses. Sexual references come to a peak near the end of the poem during Lauras redemption. It has been read as a lesbian love scene, and acts as the pivotal point of Laura regaining her virginity. They way this part of the poem is written makes it the most erotic but this was where I had to stop and back track rereading very carefully. I reassured myself that these two characters Laura and Lizzie were in fact sisters. They had the sister bond, the female bond, which is reinforced at the very end, and now the bond of lovers. I think Rossetti ignored the incestual side of this love making and used it purely to empower women and display the strengthening of the female bond as well as the absence of men. The three bonds between women are now displayed sisters, friends nd lovers however I cannot ignore the crossover of the sister and lover bond as Rossetti surely must have considered this new addition, the topic of incest. Is the incestual relationship an awakening for both of the women, a chance to experiment and exercise sexual explorations in a harmless way before moving on to marry and have children? It may be just a metaphor that the bond between women is so strong as we read that Lizzie helps Laura regain her virginity. I cant help but see that this eroticism is also representing a male fantasy. Two sisters in the act of lovemaking can very well be read s pornographic if not taboo. Hue Hefner is dating twins, and many movies particularly those that have themes of sex refer to such scenarios. Christina Rossettis Goblin Market a childrens poem, tells a tale of exploration, loss of innocence and redemption through the story of goblin men who sell forbidden fruit. The imagery of the goblin men and their fruit has many sexual and biblical undertones. The story raises issues of the premarital loss of virginity, bonds between women including lesbian relationships and sexual exploration under the thumb f societys view of womens sexuality. The goblin men represent what men want, they offer forbidden fruit which is sweet yet devastating and the price is virginity. The consequence of encountering the goblin men is the loss of control and becoming unwanted. The story touches on many taboos, clearly portraying what men want and what bonds should exist between women. The eroticism of the poem produces images that can be construed as pornographic yet I will concluded that these images are issues that exist even today in our society between men and women, and relationships.

proposal snapper season Essays

proposal snapper season Essays proposal: snapper season Essays Snapper Season Proposal Today in the gulf coast many problems have arose with the shortening of fishing seasons for commercial fish such as the red snapper. These snapper have faced fisherman off the gulf coast with problems of overpopulation on artificial reefs and oilrigs off the coast of Alabama. Loss of jobs in the commercial fishing business has arose, 1600 jobs have been lost on Alabama’s gulf coast due to these seasons. Economically 2 billion dollars lost annually on gulf coast fishing trips for snapper. Gulf coast fishermen need the longer seasons to be able to continue the gulf coast commercial fishing industry. By making the 30 to 40 day season into a much longer 5 to 6 month season which will allow fisherman to jump revenues back to what they were making in the early 2000s. Snapper seasons in the us have been cut 90 percent since 1997 which is a huge portion of the seasons gone making it much harder for boats to make money fishing in the gulf coast. By loosing the commercial fishing vessels local businesses such as restaurants and hotels will be affected also due to lack of a fishing season. Total populations of the snapper have risen exponentially in the past decade due to the fishing seasons loss of time. There are 3.5 times more snapper in Alabama’s artificial reef zone than in the whole Gulf of Mexico at this time. In 2006 the revenue of snapper fishing on the gulf coast was near 630 million in just 3 years the revenue had dropped 24 percent due to the lack of the longer seasons that were present in the past. For example a hunter in Florida or Alabama can harvest more deer in a season than they can harvest red snapper in a season. Today red snapper are a nuisance to fishermen due to the overpopulation of them, being the entire fisherman†™s catch on the reefs but they are not able to keep these fish due to the season. Red snapper championship was the largest bottom fishing tournament in the world held out of Orange Beach, Alabama this one tournament would on average bring in 6 to 8 million dollars for one single marina with charter boats. These revenues are only for the boats themselves and not the other areas of business around the marinas that also benefit from the tournament such as hotels, bait and tackle shops, or even local shops business due increase in number of tourists. This was all lost though due to the shortening of the snapper season it is now impossible to hold this tournament in this short season of 30 to 40 days. Solutions to this situation are very simple and cost effective. Solutions would not cost any large amounts of money but would be able to pay the commercial fishing and tourism industry back with a lot larger revenue than seen before with the short season that is being held today. One of the most sought after solutions that there is at the moment is the opening of the traditional season that is 6 months long cutting into the spring and fall seasons that are usually very slow for the charter industries due to the lack of a snapper season. By hosting longer snapper seasons people are very worried about the depletion of the population of the red snapper but studies have shown that with what the red snapper population is at now will not be affected by the fishing in a 6-month season due to the reproduction rates that red snapper have

Logistics and Supply Chain Management Consultancy ( team project Essay

Logistics and Supply Chain Management Consultancy ( team project individual reflection) - Essay Example 4). Each of its parts; from description to the action plan is carefully designed to cover virtually every element of a project reflection. Each and every step of the Gibb’s cycle will be closely followed with respect to the details of the teamwork during the project. Per say this consultancy project was not only vital for my personal growth, but also for my programme; I learnt a plethora of lessons, and the experience was nothing short of exhilarating. The project concerned the Port of Dover, a logistics sector owned, maintained and operated by the Dover Harbour Board. This port ranks among the busiest ports in Europe and handles approximately five million excess of vehicles each year. In context, my team comprised of eight members with a single leader (Willeke). Our project, as in the title above, was logistics and supply chain management consultancy. Each day, the team converged in the University Library, or sometimes in the Information Technology Lab. Procedurally, we began by each member of the group tabling their individual report works mostly during the morning hours. Then, a discussion of the progress for each member of the team ensued. Here, each member would present their hardships and everything appertaining to their progress with resp ect to the task allocated. After the discussion, Willeke, the team leader, would give her opinions regarding the overall progress and give her suggestions as well. Concerning task division, the leader began by giving out questionnaires to every member of the team to complete. This step solely applied the Belbin theory of team roles, which in some way, was meant to harmonise the working of the group (Belbin, 2009 p. 3). After that, Microsoft Excel sheets were given to every one of us that would be used for the period of two and a half weeks. Notably yet, all the tasks that would be allocated to the team were based on the two provided files. As one of the members of the team, my primary task was to

Homework Essay Example | Topics and Well Written Essays - 500 words - 6

Homework - Essay Example There were contrasting opinions over the presence of a foreign material in the bottle. While the plaintiff’s believed that it was a condom, the analysts of the Coca Cola Company denied these allegations by terming the foreign particle as being a mold which resembled a condom. Also, Coca Cola argued that the case should not stand as there was no physical injury to any of the plaintiffs and the extent of mental distress as claimed cannot be quantifiable. The Court was therefore left to interpret the validity of the impact rule in cases of emotional distress which is not associated by physical injury. The court was also left to pass a judgment on whether the impact rule was applicable in this case or should it be abolished or amended in Florida. In this case, the court concluded that although it could not validate any impact for which it could apply the impact rule. In my view, the court had rightly made the decision since the plaintiffs could not establish the extent of the emotional distress as a fear of contracting a physical illness alone does not constitute a legally compensable injury. 2. In any society, there are four main functions of law which include Peacekeeping or social control, justice in the society, Environment protection, and personal freedom. The first function mentioned above is peacekeeping which essentially works by dissuading criminals and anti-social elements from indulging in anti-social activities by rule making which deters any such action through knowledge of punishments that may result as a consequence. The Tort system is one example which assures that every person is entitled to financial claim on the other in the event of any physical harm. This ensures that people do not fight or disrupt peace over such issues. Law also results in the provision of economic growth by promoting competition. Various anti-trust laws ensure that small businesses are

The Ethics Surrounding Nuclear Energy Politics Essay

The Ethics Surrounding Nuclear Energy Politics Essay Electricity plays an increasingly important role in our everyday lives. Heating our homes, powering our electronics, and keeping our cities running requires a tremendous amount of electricity. The United States rising demand in electricity paired with their stringent environmental standards have put energy generation efforts in a tight spot. Coal and natural gas energy generation accounted for nearly sixty-eight percent of all electrical transmission in 2012. In contrast, only nineteen percent came from nuclear sources down a third of a percent from 2011 (eia.gov/electricity). I will prove that nuclear generation is a safe, clean, and efficient source of energy with the ethical theories of Kant, Rawls, and Act Utilitarianism and back it up with credible data. A little background is needed on the subject to fully understand the situation. In 1789, Martin Klaproth discovered the element Uranium, lighting the path towards nuclear generation. For 150 years there was no news on the front of nuclear generation. In 1939, Otto Hahn and Fritz Strassman demonstrated that nuclear fission would give off incredible amounts of energy. In the future, it will be shown that this energy could be used in great or terrible ways. By 1941, the MAUD Committee, comprised of a group of respected scientists, published two important summaries. They were titled: Use of Uranium as a Source of Power and Use of Uranium for a Bomb (world-nuclear.org). At the time, a stronger focus was put on the second due to the World War II efforts around the world. In America, interest in the second paper and the creation of the Manhattan Project took place after the events at Pearl Harbor. The Manhattan Project was a government funded project in which scientists took on the task of enrich Uranium into the isotope U-235. In addition to the uses it has for war, it was noted that the isotope could also be used in peaceful ways. In August of 1945, the efforts of the Manhattan Project finally came to fruition. A nuclear bomb was dropped on Hiroshima, Japan. With World War II effectively over, attention was now directed on the first paper published by the MAUD Committee, Use of Uranium as a Power Source. Utilizing the efforts of the Manhattan Project, America would have a head start developing a process of using the heat created by nuclear fission as a source of power. By 1951, the first prototype of a nuclear reactor was revealed (world-nuclear.org). Although this prototype only produced a small amount of electricity, it demonstrated the potential that was there. In 1953, Eisenhower backed this work with his Atoms for Peace program. This program rerouted funding from nuclear weapons to nuclear power (world-nuclear.org). Once into the 1960s, the technology was ready to be used commercially. Some of the nuclear reactors designed by General Electric and Westinghouse were in use until the 1990s (world-nuclear.org). The United States has had a constant sixteen to nineteen percent of electrical generation due to nuclear sources since then. During this time, there has been less of an interest in expanding and building new nuclear power plants. Even though there has been improvements made to the design of power plants, there has been no new demand to expand upon the already in place infrastructure. China has overtaken the United States in nuclear energy with plans to expand its nuclear output six times what it is by 2020 (world-nuclear.org). There are other places around the world investing in nuclear energy, including India, Japan, and South Korea. The question we have to ask ourselves is when the subject of nuclear energy comes up is: Can the research and development of nuclear energy sources be done while maintain an upholding the safety of the people around them? If not, is it then ethically correct to continue even with all the energy it breaks to the numerous communities? I will answer these questions and back it up with the data I have found. I first decided to run these questions through Kants ethical theory. When using the formula of the universal law of nature a generalized maxim can be made: One shall utilize and develop for an energy source if, and only if, it does not harm the people in the surrounding area and it is beneficial to the nation. To defend this maxim, one would have to know how a nuclear power plant affects the area it is utilized. In terms of Act Utilitarianism, nuclear power generation would have to have a greater net benefit to be considered ethical. To determine this, we must first analyze the reliability and safety of nuclear energy. Reliable and safe energy is in high demand nowadays and recently much attention has been put on the environmentally friendliness of the generation of this energy. CO2, or carbon dioxide, emissions have become known as a highly recognized contributor to global warming and have help put the spotlight on safe energy generation. There have only been few noteworthy disasters throughout nuclear powers history. Chernobyl, Three Mile Island, and Fukushima are some of these noteworthy disasters. When mishandled, nuclear power can be incredibly dangerous. In an article written by Head and Hall, compares the risk of radioactive waste or a critical failure of a plant to that of getting struck by lightning. With arduous industry regulation the chance of these failures happening is insignificant. Since the industry is relatively new, it has been more heavily regulated with every failure that occurs. During the Three Mile Island critical failure of 1974, an irregular amount of radioactive gas was released. The generating unit was also effectively destroyed. Contrary to what most people thought, there were no deaths, injuries, or adverse health effects cause by the failure (world-nuclear.org). Although this failure resulted in no adverse effects, it did put pressure on nuclear power in the United States. It is important to analyze the impact on the environment from the CO2 emissions due to nuclear power generation. In 2011, there were nearly 2.3 million-thousand metric tons of carbon dioxide emissions due to electrical generation plants (eia.gov). For every kilowatt hour of electricity produced, there were 9 to 21 grams of carbon dioxide emissions (world-nuclear.org). There are no emissions that come directly from the nuclear plants or reactors, but from indirect sources such as the mining and transportation of Uranium. Emissions created by nuclear power generation are equal to between 1 and 3 percent of the emissions produced by typical coal burning plants. As you can see, it is much cleaner, in that sense, than the forms of power generation we currently rely on. As clean as nuclear power is in terms of emissions, it does encounter some problems when it comes to waste. The treatment and disposal of nuclear waste is another reason why nuclear power has not been fully accepted in the United States. Inaccurate information about nuclear waste is spread by non-governmental organizations, claims Poletti, a professor and power engineer. All cycles in a nuclear fuel life cycle produce radioactive nuclear waste according to the World Nuclear Association, but can be appropriately and safely dealt with if done correctly. There are three types of radioactive waste in a nuclear life cycle: low, intermediate, and high level waste. All forms of waste can be handled with ease, with the exception of high level waste. This type of waste is harder to take care of and requires a great deal of care since it contains used fuel and the other waste products separated from the fuel. To take care of this waste, it is first stored in a reinforced concrete and steel str ucture. These are then placed in a cooling pond. After staying there for five years it is then transported to a multiple barrier geological disposal (world-nuclear.org). One of these sites is typically located in a hollowed out mountain-like structure. These regulations show that waste from all nuclear power plants can be taken care of in a safe manner with little to no risk to the general public and environment. Nuclear waste also accounts for less than one percent of total industrial toxic waste (world-nuclear.org). By analyzing this data, we have found that some aspects of each ethical theory can be satisfied. The other factor we have to consider is if the development of nuclear power facilities should be prioritized over traditional sources of energy generation. Nuclear power was responsible for almost ten percent of the United States total electrical capacity (Existing Capacity by Energy Source, 2011). The supply of electricity generated by nuclear power plants accounted for nearly twenty percent of the total electrical supply (Where Does US Electricity Come From?). The difference here is that for all the energy used, twenty percent of it came from nuclear sources while only ten percent of our potential capacity of electricity is in nuclear form. The reason for this is that nuclear fission is a continuous process. Once begun, it must continue and can be a source of energy that can constantly be drawn from. Seventy percent of our energy capacity is in the form of coal and natural gas. Of that seventy percent, sixty-five percent of it is used. To generate that much power it takes a total of 6,925 coal and natural gas generation units. For nuclear energy source to generate twenty percent of our consumed energy, it takes 104 units. If nuclear energy were to generate as much as coal and natural gas combined, it would take a total of 338 nuclear generation units. It takes far less nuclear plants and reactors to generate the same amount of energy, with a fraction of the emissions (world-nuclear). Many of the nuclear reactors were built in the 1960s and 70s. At this time, many of the generators were generating 250 megawatts. During this time many of the nuclear reactors began to brown out, or improve their technology and efficiency while retiring more units than you are producing. The increase in efficiency can be seen across Asia and Europe. Both Japan and France began replacing many of their nuclear reactors in the early 2000s, with new ones as large as 1,650 megawatts (world-nuclear.org). In the last 50 years, the output of nuclear reactors has increased by nearly 7 times. Many of the reactors in the United States have not been improved upon and continue to operate with a lower output than they should be. The Energy Policy Act, enacted in 2005, presented incentives to the industry for building next-generation nuclear reactors. The technology for nuclear reactors and plants has been advancing ever since it was created. Due to upgrades in technology and a growing demand for energy in the 1980s, the load capacity and output grew tremendously. This can be seen even into today. Research is constantly being done to improve upon this technology. Alternatives to uranium are being researched, a second burning technique to get rid of the nuclear waste is being researched, and much more. An example of this can be seen with Thorium research (world-nuclear.org). I personally believe that the United States should invest more into the development of more nuclear reactors and plants. There is an ample amount of data supporting this claim. It is very safe for the environment and the people surrounding the plant and it is also more efficient and eco-friendly than our current alternatives. The question I ask is: Can the research and development of nuclear energy sources be done while maintain an upholding the safety of the people around them? If not, is it then ethically correct to continue even with all the energy it breaks to the numerous communities? I choose to use the ethical theories of Kant and Act Utilitarianism to help answer these questions. When using Kants theory, like I stated above, I created the maxim: One shall utilize and develop for an energy source if, and only if, it does not harm the people in the surrounding area and it is beneficial to the nation. Defending this maxim is fairly easy. As we found out above, nuclear energy is far less harmful to the Earth and people in the surrounding area since it has much lower CO2 emissions and its waste can be stored in such a way that does no harm. After knowing this information, it is easy to see that one would want to research, develop, and utilize for nuclear energy since it defends the maxim. When using Kants Formula of Humanity, I believe it is fairly easy to defend as well. The Formula of Humanity states that when deciding on whether or not to commit an action that you shall only commit that action if you use people as an ends and not as means to your end. When it comes to this, I assume that the end is getting the energy from the nuclear plants to the nation. In the end, the people are the ones benefitting, and are not being used to achieve your goal. Using Act Utilitarianism, a similar result is produced. We can split each consequence of developing and utilizing nuclear power into the two categories of hedons and miserons. Hedons being for the development and utilization and miserons being against it. For the hedons category, a simple list can be shown: cleaner energy for the nation, more efficient production of energy, minimal harm to the environment, creates jobs for surrounding area, causes less harm to atmosphere than other sources of energy. The miserons category would contain the following: possible failure of nuclear reactor causing harmful material to be spread around surrounding area, creates CO2 emissions. Since the chance of a nuclear reactor failing is fairly minimal and the fact the CO2 emissions caused by nuclear power generation are miniscule compared to the other source of energy generation, I conclude that the development and utilization of nuclear power generation would be the correct action to take. We can see that both theories come to the same conclusion, quite handedly. All the data points to this conclusion as well. I believe that with the outcome of both of these theories that my statement regarding the morality is correct. The development, research, and utilization of nuclear energy sources should be done.

POSITIONING SIX SIGMA WITHIN THE MANAGEMENT ACCOUNTING AGENDA

3.1 IntroductionIn the old chapter, the treatments focused on developments in the constructs of quality direction, come oning from its original limited function of review to its present province as an built-in portion of concern scheme through strategic quality direction ( SQM ) . This chapter traces the parallel historical developments in cost and direction accounting from its traditional cost accounting phase to its current phase that addresses the demands of administrations runing in dynamic and competitory contexts and explores the acceptance of quality issues within the scope of direction accounting. The chapter commences with an overview of the historical developments in accounting that led to be and direction accounting. From this literature, an analytical model is put frontward to: Discuss the major phases taking to the development in cost and direction accounting paying peculiar attending to the direction of quality at each phase ; and Discuss the interface between direction accounting patterns and SS quality enterprise.3.2 Historical DEVELOPMENTS IN ACCOUNTINGIn its earliest signifier, accounting focused chiefly on proper mark maintaining and net income coverage ( Johnson, 1991 ) . Although these two maps continue to play a cardinal function in the accounting systems, accounting patterns have progressed to cover wider concern activities and applications such as the direction of quality enterprises ( IFAC, 1993 ) . Following these developments, Lenhardt and Colton ( 2000: 21 ) , analysed accounting patterns into three types: Historical – uses cost information that has a historical or consequences perspective and whose intent is to enter what has happened in the past. Peoples outside the company who typically use such information, include bankers, shareholders, creditors, bondholders, regulators and taxing governments. Real clip – uses cost information that has a current position and is utile to people and squads doing existent clip determinations about concern procedures. Strategic – uses cost information that has a advanced, strategic position and is utile to those doing pricing and other strategic determinations about the company ‘s hereafter. The 2nd position affecting existent clip patterns and their development is normally referred to as cost and direction accounting patterns. The literature has provided a figure of models to analyze the development of cost and direction accounting. Some of these authors have traced the development from its beginning ( Johnson, 1972 ; Chatfield, 1974 ; Chandler, 1977 ; Johnson and Kaplan, 1987 ) , while others have either looked at the state specific developments ( Bhimani ( 1996 ) and Dugdale and Jones ( 2003 ) for UK developments ; Virtanen et Al. ( 1996 ) for Finnish developments ; Scherrer ( 1996 ) for German developments ) , or the modern strategic direction accounting developments ( Lee, 1987 ; Luft, 1997 ; Srikanthan, 2004 ) . None of this literature has traced the developments at the interface between direction accounting and quality direction. The purpose of this chapter is to utilize an analytical model proposed by International Federation of Accountants ( IFAC ) to discourse the altering function of direction accounting and its interface with alterations in quality direction.3.3 PROPOSED IFAC FRAMEWORKIFAC ( 1998 ) in its Statement on Management Accounting Concepts analysed the development and alteration in direction accounting through the undermentioned four recognizable phases: Phase 1 – Prior to 1950, the focal point was on cost finding and fiscal control, through the usage of budgeting and cost accounting engineerings ; Phase 2 – By 1965, the focal point had shifted to the proviso of information for direction planning and control, through the usage of such engineerings as determination analysis and duty accounting ; Phase 3 – By 1985, attending was focused on the decrease of waste in resources used in concern procedures, through the usage of procedure analysis and cost direction engineerings ; Phase 4 – Beyond the mid-1980 ‘s attending had shifted to the coevals or creative activity of value through the effectual usage of resources, through the usage of engineerings, which examine the drivers of client value, stockholder value and organizational invention ( IFAC, 1998. parity. 7 ) . Harmonizing to IFAC ( 1998. parity. 9 ) , ‘each phase of development represents version to a new set of conditions confronting administrations, by the soaking up, reshaping and add-on to the focal point and engineerings used antecedently ‘ . In Stages 1 and 2 the direction accounting developments focused on traditional proficient activities and the proviso of information ( IFAC, 1998. parities. 17 and 19 ) . During these phases, the information refering quality was non captured in the direction accounting literature ( Yasin et al. , 2005 ) . A critical displacement between Stage 2 and Stages 3 and 4 is the alteration in focal point from information proviso towards resources direction in the signifiers of waste decrease ( Stage 3 ) and value coevals or creative activity ( Stage 4 ) . This displacement promoted the widespread usage of quality oriented concern patterns and schemes ( Yasin et al. , 2005 ) . The subsequent subdivisions will analyze these developments with ment ion to IFAC ‘s four phases of development.3.3.1 Phase 1: Cost finding and fiscal controlBetween 1880 and mid-1920s rapid developments in cost accounting theories and techniques gave a existent drift to the growing of cost accounting. During this period rehearsing comptrollers and industrial applied scientists contributed widely to the development of cost accounting literature ( Littleton, 1933 ; Solomon, 1968 ) . Solomon ( 1968 ) referred to this period as the â€Å" costing Renaissance † . Initially cost accounting information was developed for the intent of merchandise costing and net income finding, but over clip this function evolved to include elements of planning, control and decision-making ( Solomon, 1968 ) . These major developments marked the footing for traditional cost direction accounting patterns ( Johnson and Kaplan, 1987 ) .Merchandise costing and net income findingMerchandise costing and net income finding has long been the map of cost accounting. Garne r ( 1954 ) traced the development of merchandise costing and net income finding to the early ‘domestic ‘ structured system, under which the whole fabrication procedure was wholly under the control of the proprietors. Johnson and Kaplan ( 1987 ) noted that the proprietors of individual activity concerns created new accounting processs to command the end product from internal procedures. This attack was similar to the craftsmen ‘s quality development patterns discussed in the old chapter. In a ‘domestic ‘ structured system, the proprietors devised input cost steps such as stuffs cost and transition costs to enter the ‘price ‘ of end product from internal operations ( Johnson and Kaplan, 1987: 7 ) . Even in the early old ages, the proprietors of centrally controlled individual activity concerns held the sentiment that by efficaciously pull offing the costs of their internal concern procedures greater value could be achieved ( Johnson and Kaplan , 1987 ) . However, restrictions on cost accounting measuring restricted the range for quality cost measurings ( Johnson and Kaplan, 1987 ; Yasin et al. , 2005 ) . With the oncoming of the industrial revolution internal administrative procedures were established to co-ordinate multiple production activities ; runing costs were generated to measure public presentation and luxuriant cost coverage mechanisms were devised, peculiarly for direct labor and stuffs ( Smith, 1995: 7 ) . For illustration, Johnson and Kaplan ( 1987 ) study that the development of an integrated dual entry cost accounting system helped direction supervise the efficiency of internal procedures and employee public presentation and later formed the footing for the development of a public presentation related wagess and incentive strategy. Despite the strong concern for commanding internal costs, quality cost measuring was non considered a portion of the direction accounting map. Alternatively, the implicit in rules of merchandise costing and net income finding provided the way for a broad organizational planning and control function ( Black and Edwards, 1979 ; Johnson and Kapl an, 1987 ) .Planing and controlIn the early 20th century, planning and control tools such as standard costing and discrepancy coverage were introduced as portion of the direction accounting map ( Solomon, 1968 ) . Standard bing formed an built-in portion of production planning, while discrepancy analysis was used for cost control. Solomon ( 1968 ) noted that the first mention to â€Å" direction by exclusion † was founded in Taylor ‘s celebrated paper on â€Å" Shop Management † that was closely linked to early quality control and that Taylor ‘s construct of standard procedures and standard operating clip ( clip and gesture survey ) was used as the footing for the development of standard costing. This demonstrates that the rules of standard costing are derived from Taylor ‘s scientific direction theory and thoughts of quality control discussed in Chapter 2. Therefore, even in the early portion of the 20th century there were indicants of a nexus betwee n alteration direction schemes and direction accounting systems. Another important development in Stage 1 was the development of concern budgeting techniques ( Black and Edwards, 1979 ; Johnson and Kaplan, 1987 ) . Business budgeting was founded on the rules of governmental budgeting processs used in England and US ( Black and Edwards, 1979 ) . In contrast to standard costing, a budgetary control system involves all the maps and sections in an administration. Despite including all maps and sections in the budgeting procedure, quality costs budgeting was non considered as a portion of the direction accounting map.Short-run decision-makingThe concluding development of early cost accounting information was the proviso of cost information for decision-making. Harmonizing to Johnson ( 1981 ) , in the early old ages transition costs were used for the intent of pricing determinations. In ulterior old ages, increased jobs with ‘price repairing ‘ created uncertainties in the back uping historical based cost accounting system ( Solomon, 1968 ) . Academicians observed the deficiency of relevancy of historical costs for future decision-making, which led to the development of a ‘modern ‘ cost accounting system aimed at bettering internal decision-making and control ( Black and Edwards, 1979 ) . The new cost information system emphasised that for effectual determination doing it is of import to separate variable costs from fixed costs, and relevant costs from irrelevant costs. Despite a displacement to a forward looking cost information system, the importance of mensurating quality costs or measuring the success of quality attempts was non mentioned in the direction accounting literature. The categorization of costs into fixed and variable elements had deductions both for bettering the planning and control procedure and short-run decision-making ( Black and Edwards, 1979 ) . Any betterments in public presentation concentrated on commanding the variable elements of entire costs. Consequently, these developments increased the value of cost accounting information in three cardinal positions: 1 ) â€Å" Co-ordination of Operations † , 2 ) Performance Evaluation † and 3 ) â€Å" Decision -Making † ( Black and Edwards, 1979: 16 ) . There was nevertheless, limited sharing of these functions with other concern maps within the administration ( Yasin, et al. , 2005 ) . As such, the issues and challenges of pull offing quality attempts continued to come on without aid from the cost accounting map or profession. Overall, the traditional direction accounting tools and techniques developed in Stage 1 pursued fabrication and organizational aims. IFAC ( 1998. parity. 19 ) referred to this period of the development in direction accounting as a period of â€Å" proficient † activity necessary for the chase of organizational aims. The direction of quality remained the sole sphere of the quality direction staff, fabrication and production technology section forces and merchandise design and technology section forces ( IFAC, 1993. IMAP 5, parity. 29 ) . A closed system position of quality had small interaction with external elements such as providers and clients every bit good as the internal accounting subsystem ( Yasin et al. , 2005 ) . As such quality information was neither captured by the accounting map, nor was it reported to the corporate quality direction entities throughout the administration ( Yasin et al. , 2005 ) . Hence, the direction accounting development in Stage 1 progressed frontward disregarding the developments of quality attempts. Possibly this absence of involvement in quality attempts can be attributed to two primary grounds ( Johnson and Kaplan, 1987 and Johnson, 1992 ) . First, the accounting profession after World War 1 stipulated stiff accounting regulations that prohibited the development of direction control systems for more effectual determination devising. Second, faculty members progressively encouraged the usage of fiscal accounting information for managerial decision-making, which closed the mentality of future directors to wider applications.3.3.2 Phase 2: Passage to direction accountingA displacement from cost accounting to direction accounting, which involved a displacement from pr oficient focussed activities to managerial centred duties, occurred chiefly in the fiftiess. Managerial centred duties relied largely on the proviso of information for more effectual planning and control determinations ; hence it contributed to the accounting information epoch ( IFAC, 1998 ) . Despite this information oriented attack, the accounting information system failed to capture information refering quality ( Yasin et al. , 2005 ) . Alternatively, to guarantee proper answerability in a multi-divisional organizational construction, â€Å" duty Centres † and â€Å" duty accounting † was developed, therefore supplying the drift for direction accounting to be applied to more complex countries like divisional pricing and long term planning and control determinations ( Anthony, 2003 ) .Divisional pricing, long term planning and control determinationsIn mid-1950s, the incorporation of vertically integrated multi-activity houses and multi-divisional construction changed the original map of direction accounting ( Johnson and Kaplan, 1987 ) . For illustration, a new focal point on â€Å" duty accounting † led to the development of transportation pricing policies such as market based pricing and cost plus pricing schemes every bit good as long term planning and control techniques ( Antony, 2003 ) . Johnson and Kaplan ( 1987 ) study that with the development of duty accounting, investing duties shifted from the market to exceed direction who were so accountable for decentralized divisional public presentations. Despite the major restructuring of duties, pull offing quality betterments continued to stay outside the sphere of the direction accounting map. Another development in this phase was capital budgeting techniques. Capital budgeting techniques ab initio focused on accounting steps such as the payback period and return on investing ( ROI ) steps, but with the development of the clip value of money construct, discounted hard currency flow ( DCF ) methods such as NPV and IRR were introduced for measuring long term determinations ( Johnson and Kaplan, 1987 ) . During the same clip, GE Corporations pioneered and promoted the residuary income attack to get the better of some of the failings identified in the ROI step ( Johnson and Kaplan, 1987 ) . Today, these methods continue to play a critical function in the rating of capital outgo activities ( Smith, 1995 ) . The capital budgeting developments coincides with the scientific quality control developments and both had their beginnings in industry. Despite sharing a similar origin, merely capital budgeting developments gained acknowledgment in the direction accounting literature, whil e quality steps remained the concern of the non-accounting map ( Johnson and Kaplan, 1987 ; Morse, 1993 ) . Overall, the direction accounting developments in Stage 2 continued to function the traditional cost accounting maps. Harmonizing to Martin ( 1997 ) , most companies used traditional cost accounting systems along with production control systems, nevertheless, these systems were non decently designed to capture or supervise the public presentation of quality enterprises. Albright and Roth ( 1992 ) add that early quality motion progressed frontward with really small aid from the accounting map. During this period, factory chiefs with proficient expertness carried out traditional quality review and control processs ( Bromwich and Bhimani, 1994 ) . Further, both the direction accounting and quality developments were linked to the plants of non-accounting professionals, like the industrial applied scientists and production applied scientists ( Littleton, 1933 ; Garner, 1954 ; Soloman, 1968 ; Flood, 1993 ) . Even so, quality direction concerns were ignored in the direction accounting liter ature. Johnson and Kaplan ( 1987 ) noted that despite considerable alterations in the nature of administrations and the dimension of international competition, there have been no major publications by practicians or faculty members depicting inventions such as quality enterprises in the direction accounting literature before 1980.3.3.3 Phase 3: Nipponese influence and passage to SMABy 1985, the direction accounting focal point on information proviso ( Stage 2 ) was revised in IFAC Stages 3 and 4, where information became an organizational resource, along with other organizational resources. The cardinal focal point in Stage 3 was the decrease in waste in resources used in concern procedures, through the usage of procedure analysis and cost direction engineerings ( IFAC, 1998. parity. 7 ) . Bromwich and Bhimani ( 1994 ) noted that the direction accounting developments during this period were largely promoted by Nipponese industries that adopted quality as their cardinal competitory t ool. For case, the chase by Nipponese industries of strategic organizational aims, particularly in the country of cost decrease, formed the beginning of a new construct of strategic direction accounting ( SMA ) in the West ( Bromwich and Bhimani, 1994 ) . Further, a new focal point on waste decrease led to the development and the widespread acknowledgment of quality direction in the direction accounting literature ( Bromwich and Bhimani, 1994 ) . The Nipponese administrations who dominated the universe in choice direction during this period, focused on three cardinal developments that changed production methods to run into consumer demands: 1 ) merely in clip stock list system ( JIT ) , 2 ) entire quality control and 3 ) computing machine integrated fabrication ( CIM ) systems ( Johnson and Kaplan 1987 ; Monden and Sakurai, 1989 ) . From a strategic position, these techniques were besides utilised by Nipponese top direction for mark costing exercisings which contributed to be direction through the accent on be aftering cost decreases from the design and development phases to fabrication ( Bromwich and Bhimani, 1994: 176 ) . Over clip, the successful application of these techniques by Nipponese industries triggered a global revolution in fabrication operations which resulted in a new way for best patterns in direction accounting ( Bromwich and Bhimani, 1994 ) . The subsequent subdivisions will supply a brief treatment on the t hree cardinal direction techniques developed by the Japanese.Merely in clip ( JIT ) stock list systemJIT was originally developed at the Toyota car works and has been designed to cut down the degrees of natural stuffs and work in procedure stock lists ( Johnson and Kaplan, 1987 ) . The debut of JIT had significant effects on accounting ( McWatters et al. , 2001 ) as important elements of conventional stuff cost accounting became excess and were replaced by modern techniques, such as back-flush accounting, and a cost benefit attack statement was used to supervise the JIT system ( Drury, 2000 ) . The JIT system provides existent clip information in non-financial footings, and this therefore led to the extended used of non-financial indexs in Japan ( Bromwich and Bhimani, 1994 ) . The quality criterions implemented under JIT focal point on the decrease of non-value adding activities, such as the decrease of stock list storage and retention costs, which are elements closely linked to mo dern quality direction enterprises that besides had important deductions for direction accounting ( Bromwich and Bhimani, 1994 ) .Entire quality controlIn the 1970ss, Nipponese companies adopted entire quality control, a doctrine aimed at zero defects ( Johnson and Kaplan, 1987 ) . In this attack, quality was built into the design phase and merchandises were produced in conformity with the design specification. Harmonizing to Johnson and Kaplan ( 1987 ) companies implementing zero defect plans, worked closely with providers to guarantee defect free points were delivered therefore, extinguishing the demand for incoming review. To measure the success of quality enterprises, quality cost were analysed into conformity ( bar, and assessment costs ) and non-conformance costs ( internal failure and external failure costs ) and these developments were later incorporated in direction accounting text editions ( Drury, 2000 ) .Computer integrated fabrication ( CIM ) systemThe development of ne w direction patterns such as JIT and entire quality control finally led to the increased usage of digital computing machine production engineering that has non gone unnoticed by the direction accounting map ( Johnson and Kaplan, 1987 ) . Harmonizing to Johnson and Kaplan ( 1987 ) , computing machine integrated engineering enabled greater fabricating flexibleness with improved quality and dependability. A decently implemented CIM system should be closely linked with other systems in the administration. For illustration, in an administration, CIM is ab initio linked to the design phase by a system referred to as computing machine assisted design, and this system is so linked to a computing machine aided fabrication system ( McWatters et al. , 2001 ) . The impact of extended fabrication mechanization and engineering has revolutionised the manner administrations operate. These alterations, which were adopted with the purpose of accomplishing entire quality control in the production map, were incorporated as a portion of the direction accounting map ( Bromwich and Bhimani, 1994 ) . Overall, the direction accounting developments from Stage 3 onwards began back uping the direction of strategic quality attempts. During this period, concern administrations found it necessary to broaden their accent from an efficiency-only based orientation to an orientation that integrates efficiency and quality to accomplish organizational effectivity ( Yasin, et al. , 2005: 323 ) . As discussed in Chapter 2, the station World War diminution of American endeavor fight and public presentation were attributed to the failure of direction accounting patterns to accommodate to the demands of the â€Å" new † endeavor that included the planning and control of quality concerns ( Johnson and Kaplan, 1987 ) . Consequently, the National Association of Accountants, now the Institute of Management Accountants, influenced by Nipponese inventions, published a monograph in 1987, that was designed to present comptrollers to quality issues, and this later led to quality direction being offi cially recognised as a important portion of direction accounting map ( Morse et al. , 1987 ) . The IMA besides worked closely with the American Society of Quality to print a volume on quality based cost direction that promoted a customer-oriented attack to direction coverage ( Atkinson et al. , 1994 ; Smith, 1995 ) .3.3.4 Phase 4: Widespread usage of SMA patternsHarmonizing to IFAC ( 1998. parity. 32 ) , direction accounting developments in Stage 4 were largely concern with the effectual usage of organizational resources, and this involved back uping strategic placement, and developing or accommodating the direction schemes necessary for organizational success and endurance. From a strategic point of position, Srikanthan ( 2004 ) notes that SMA techniques gained widespread acknowledgment in the direction accounting literature, as a tool for better resource direction and value coevals. The direction accounting developments during this period were strongly influenced by emerging strat egic direction patterns such as value based direction, and quality direction ( McWatters et al. , 2001 ) . Srikanthan ( 2004 ) adds that many techniques developed during this period focused on turn toing the critical success factors needed for a concern to obtain sustainable competitory advantage in its markets. Hence, the major component that distinguishes SMA from old accounting patterns is the acceptance of advanced schemes that emphasise external organizational factors such as planetary competition ( Ward, 1985 ) .SMA techniquesThe SMA techniques are influenced by both external factors and internal procedures ( Srikanthan, 2004 ) . The former techniques include life rhythm costing, benchmarking, supply concatenation direction and strategic quality direction enterprises. While the latter include value concatenation direction, theory of restraints, procedure direction, activity based direction, and the development of an integrated or balanced public presentation measuring system. In recent old ages, the widespread application of SMA techniques has extended the boundaries of direction accounting patterns across other disciplinary countries ( Bromwich and Bhimani, 1994 ; IFAC, 1998 ) . Hence, Otley ( 2001: 259 ) suggested that research in direction accounting should switch from its accounting beginnings to integrate â€Å" the direction back into direction accounting † . Previous literature besides suggests that most SMA techniques tend to overlap in their applications. For case, life rhythm costing was introduced as a selling scheme, whereby all phases ( planing to marketing ) in providing a merchandise were analysed, and benchmarked with prima rivals utilizing rival analysis ( McWatters et al. , 2001 ) . Similarly, from a quality direction perspective the value concatenation analysis and internal benchmarking procedures helped houses place their degree of public presentation for each concern activity ( Chiang, 2002 ) , while a balanced public presentation measuring system is used to show the nexus between productiveness, quality, and net incomes ( Harrington, 1996 ) . Along this line of statement, Kaplan and Norton ‘s ( 1992 ) balanced scorecard attack has been extremely recommended to measure quality enterprises such as TQM ( Talwar, 1993 ) and SS ( Phadnis, 2003 ) . More late, procedure direction and activity based cost direction have been found to hold a important influence on the success of TQM and SS quality enterprises ( Talwar, 1993 ; Hammer, 2002 ) . Benner and Tushman ( 2003 ) added that procedure direction, which is a derivative of the value concatenation direction attack, has been the focal point of quality direction applications since the 1980s. Similarly, Ishikawa ( 1984 ) Deming ( 1986 ) and Juran ( 1989 ) proposed process direction patterns as a key to the successful deployment of quality direction enterprises. Along this line of treatment, Breyfogle III ( 2003 ) claims that SS may utilize the ABCM system to track the drivers of possible concern procedure betterment chances along the value concatenation. ABCM focuses on analyzing concern procedure activities, with the purpose of seeking chances for cost decrease, which are characteristics attributed to TQM and SS quality enterprises. By analyzing activities along the value concatena tion, ABCM seeks to better the value received by the clients and this finally impacted positively on clients and the net incomes ( Turney, 1992 ; Glad and Becker, 1995 ) . Overall the direction accounting developments in Stage 4 show a close nexus with choice direction enterprises. In the 1880ss, TQM was incorporated into direction accounting literature as a new cost decrease technique that is aimed at extinguishing non-value adding costs in mainly production activities ( McWatter, et al. , 2001 ) . Smith ( 1995 ) claims that TQM provides a vehicle for the accounting map to accomplish control, uninterrupted betterment and maximal efficiency by guaranting that all of the procedures carried out by that map are in control. In 1993, IFAC produced its first statement on quality ( ‘Managing Quality Improvements ‘ ) that recognised that TQM was an built-in portion of direction accounting map in many states. More late, SS ‘s consequence on clients, costs and bottom -line public presentation necessarily necessitate a direction accounting input. For illustration, Breyfogle III ( 2003 ) asserted that SS methodological analysis through techniques like the theory of restraints will do houses to abandon their traditional cost direction accounting steps for more dynamic steps that focus on throughput, stock list and operating disbursals every bit good as promote a information driven determination attack. By using a information driven determination attack, SS interfaces with a figure of direction accounting patterns and this relationship will be examined in the following subdivision.3.4 THE INTERFACE BETWEEN MANAGEMENT ACCOUNTING AND SSThe implicit in foundation of SS methodological analysis is the perceptual experience that the administration is made of procedures and sub-processes/activities that drive concern public presentation, and this attack is demonstrated by the usage of several d irection accounting patterns developed within Stage 4 of the development in direction accounting. The subsequent subdivisions will analyze the literature and discourse the significance of utilizing the following cardinal direction accounting patterns with SS and the function they should play within the SS led DMAIC procedure:3.4.1 Process direction and supply/value concatenation directionProcess direction, like SS enterprises, focal points on the cardinal drivers of concern public presentation foregrounding the mutualities that define, enable or restrain an administration ‘s possible ( IMA, 2000. parity. 16 ) . By following the DMAIC procedure, SS administrations emphasise the flow of concern activities and attempts and their linkage to high executing value concatenation procedure activities ( Hammer, 2002 ) . Hammer ( 2002 ) adds that by positioning SS under the procedure direction umbrella, companies used a structured attack to public presentation betterment that is centred on the disciplined design and careful executing of a company ‘s end-to-end concern procedures, and this attack benefited SS administrations. Other SS authors have voiced similar positions. For case, Swinney ( 2000 ) claims that a decently executed procedure direction coupled with the DMAIC procedure can ensue in enormous additions for administrations. Similarly, Averboukh ( 2002 ) reported positive consequences from deploying procedure direction with SS. Further, procedure direction has besides been recognised as a primary enabler for the execution and direction of an integrated supply concatenation, which is a cardinal characteristic of SS methodological analysis ( Schiegel and Smith, 2005 ) . Dasgupta ( 2003 ) noted that SS methodological analysis adopts supply/value concatenation direction rules to guarantee the effectual and efficient usage of organizational resources. Trent ( 2001 ) argues that providers invited to be portion of the SS value concatenation analysis procedure can actively reexamine client specifications and supply thoughts to the purchasers on stuffs and procedure betterment chances. By making so, houses have been able to salvage resources, and finally monetary value their merchandises more competitively without impacting their client quality ( Trent, 2001 ) . Weigang ( 2005 ) claims that the significance of pull offing non-value adding activities at all organizational degrees and in all concern processes with the cardinal purpose of bettering bottom-line consequences, gained greater acknowledgment merely after the debut of the SS methodological analysis.3.4.2 ABCM and benchmarkingABCM system is recognised as an extension to treat direction pattern. The underlying foundation of ABCM systems is the perceptual experience that activities transform resources driven by the procedure into end products ( Bromwich and Bhimani, 1994 ) and this is a position strongly observed by SS administrations when aiming undertaking betterments. For case Gupta ( 2004 ) and Breyfogle III ( 2003 ) claim that the usage of ABCM for procedure activities offers the added flexibleness of uniting costs with procedure activities to prioritize procedure betterment chances and besides enables SS administrations to quantify the return on investing for procedure alterations. Further, utilizing SS as an illustration, Cokins ( 2003 ) showed that the integrating of ABCM and cost of quality could supply fact based informations fo r administrations to larn, concentrate and take necessary actions. In a recent SS survey, Chiang ( 2002 ) noted that procedure direction in healthcare administrations involved the combined application of activity-based direction and internal benchmarking processs, which he referred to as activity based benchmarking. Chiang added that activity based benchmarking for health care procedures involve three stairss: analyzing procedure flow and placing major activities, taking the appropriate measuring of resource ingestion for benchmarking, placing the best procedure and pattern for benchmarks. The benchmarking technique is frequently used in define, step and analyse stages of SS on the footing of distinguishable comparings like: competitory benchmarking ; strategic benchmarking ; and internal benchmarking ( Harry and Schroeder, 2000 ) . Competitive benchmarking evaluates the house ‘s place within its industry, while strategic benchmarking sets a way for the administration by mention to universe category pattern and internal benchmarking relates to outdo patterns within the administration ( Stroud, 2006 ) .3.4.3 Balanced scorecard ( BSC ) attackBesides benchmarking, SS practicians have repeatedly stressed the importance of holding appropriate measurement systems in topographic point for successful SS enterprises. Gupta ( 2004 ) and Phadnis ( 2003 ) advocate the usage of a balanced scorecard ( BSC ) type of attack for the choice of undertakings, as this will guarantee that the undertaking meets both client and concern demands. Pyzdek ( 2004 ) claims that Kaplan and Nor ton ‘s ( 1992 ) BSC attack helps SS administrations maintain a holistic position by supplying a concise show of public presentation prosodies in four countries that correspond to the major stakeholders. Overall, the reappraisal has shown that SS interfaces with several SMA developments. Despite SS ‘s relationship with direction accounting patterns, SS has received small attending from direction accounting research workers. CIMA ( 2004 ) has late encouraged research workers to set about fieldwork and instance surveies, which demonstrate the linkages between public presentation measuring systems and SS and besides other analytical engineerings that support direction procedures. Therefore, there is a timely demand for researching SS quality enterprises in a direction accounting context, peculiarly given that quality direction forms an built-in portion of the direction accounting map and that direction comptrollers have an of import function to suit the alterations by planing new measurement systems to mensurate and measure concern public presentation ( Lee, 1987 ; Bromwich and Bhimani, 1994 ) .3.5 SUMMARY OF ChapterThis chapter has reviewed the altering function of direction acco unting, and identified that direction accounting ‘s concern with quality issues has come comparatively late in the map ‘s development. Indeed it was non until the eightiess that quality direction techniques, such as TQM, were considered to be an built-in portion of the direction accounting map. The alteration arose from a displacement â€Å" off from information proviso † towards ‘resource direction ‘ schemes which was occasioned by an accent on cost decrease reflecting international competitory force per unit areas from globalization and Nipponese advanced programmes like JIT, TQM, and CIM. A important part to this displacement was the close coaction between IMA and the ASQ that resulted in acknowledgment that formalised quality direction was a important portion of the direction accounting map and this besides promoted a client oriented attack to direction coverage. Subsequently development focused on strategic issues, and these developments coincided with the development of SMA which involved many techniques, such as benchmarking, ABC/M, value concatenation direction, procedure direction, integrated PMSs and the BSC attack, that were an built-in portion of SS and other modern quality enterprises. From a PMS position, the subdivision besides notes that the CIMA among other issues has called on research workers to show the linkage between PMSs and SS. SS ‘s nexus with PMSs and the involvement shown by CIMA on this capable affair fits the demands in research inquiry two that examines the association between PMSs alteration and SS. The reappraisal has besides shown that in the modern position of quality, the most of import part from accounting is a new focal point on uninterrupted procedure betterment enterprises, informations aggregation and measuring. This development fits closely to research inquiry three that explores the function of dire ction comptrollers in SS execution procedure. Given SS ‘s relationship with direction accounting patterns and in peculiar with the PMS, the following chapter will develop the literature on the cardinal research issues associating to SS methodological analysis that have been identified in the current and predating chapter.