Coca Cola Strategy Essay

Slide1: International strategy (tià ªu Ä‘á »  cá » §a slide nhà © c) The enterprise has core competencies => the competitors in the host country does not have or difficult to develop, catch up or imitate Being not under pressure to localize products and to reduce production costs Company’s head office played a central role Slide 2: International strategy of Coca Cola (1900 to 1950) 1899-1909: added to 379 bottling plants across the United States for consumption of about 70 million liters / year. 1906: developing the first bottling plant in Havana, Cuba => marked the first step of Coca cola international market 1936: World War broke out => the bottling plant follow the army and when the war ended, coca has owned subsidiaries in 64 countries. 1950: Coca cola started advertising on TV => effects promote in worldwise Slide 3: Global Strategy A business strategy as global market or single market Company produce and deliver the products which are standardized and identical. Businesses build production facilities globally in locations with low cost as the basis for operational efficiency => save cost The operation of the system will be connected and coordinated through a central management official Make the business does not pay attention to the important differences between different markets => opportunity for competitors to jump in and meet the needs Slide 4: Global Strategy of Coca cola (1950 to early 2000) Coca-cola implementing global business strategy by: producting homogeneity, uniforming marketing strategy worldwide. In the 1970s and 1980s: + very diversified distribution system in both horizontal and vertical, + the bottling plants of Coca-Cola were on around the world + linked the retail stores to serve consumers better. In the 1990s: find new market with the advantages of the new front to the market => Africa and Asia Slide 5: Transnatoinal strategy Make a separate strategy for each country in which businesses consume their  products. Implemented localized products and methods of marketing products to suit the tastes and preferences of each national market Slide 6: Transnatoinal strategy of Coca cola (from 2000s to now) Set up independent subsidiaries, joint ventures in different markets => carry out the research and development stage products, manufacturing and marketing products in the local market. In the early 2000s: success on a global scale with nature is a business providing consumer goods Local adaptation â€Å"Think local, act local†: strategy towards adaptation but not contrary to the traditional strategy of company-global strategy Distributed organizational structure according to geographic area, including five areas: -North America – Latin America. – Europe, Asia, Europe and the Middle East borders. – Asia – Africa. Slide 7: Localization strategy of Coca cola: Localization strategy: the practice of adjusting a product’s functional properties and characteristics to accommodate the language, cultural, political and legal differences of a foreign market or country. For Coca Cola this will be done through a number of actions, first is changing their method of advertising. Ex: In India the use of celebrities would be used more than in Africa whereby football is the bigger love of the people Coca-Cola decided to change their iconic product name to something a little more consumer-friendly for Chinese market, adopted to use Chinese characters to present a truly localized version of their logo. Cuá »â€˜i cà ¹ng là   cà ¡i clip t gá » ­i hà ´m trc nhà © Há º £i.

Organizational Strategies for Quality Assessment and Improvement Essay

Ambiguous medical notations are one of the most common and preventable causes of medication errors (Grissinger & Kelly, 2005). Drug names, dosage units, and directions for use should be written clearly to minimize confusion. The Institute for Safe Medication Practices (ISMP) and the Food and Drug Administration recommend that error-prone abbreviations are considered whenever medical information is communicated (Institute for Medical Safety, 2012). Medication errors result in thousand of adverse drug events, deaths, and preventable reactions every year (Grissinger & Kelly, 2005). Healthcare personnel, IMSP, the pharmaceutical industry, and The Food and Drug Administration (FDA) are some of the groups responsible for determining how these medication errors occur and designing strategies to reduce these errors (Institute for Medical Safety, 2012). ISMP is a nonprofit organization made up of nurses, pharmacist, and physicians. IMSP was founded in 1944 and are dedicated in educating and increasing awareness of medication error prevention and safety measures (About ISMP, 2012). They base their non-punitive initiatives on five key areas: analysis, communication, cooperation, education, and knowledge (About ISMP, 2012). The IMSP get their data by healthcare professionals reporting so that they can assist in learning and understanding the causes of the error and everything is confidential (About ISMP, 2012) IMSP Objectives The objective of the ISMP is to help the healthcare providers clarify any order that is not clearly legible or obvious especially with error-prone abbreviations, dose designations, and making sure that orders with abbreviations are clarified and written out completely, and verbal orders are read back, repeated if misunderstood, and spelled out (About ISMP, 2012). Also to hold webinar educational programs and medication safety issues. They offer tool kits for healthcare facilities to get the word out like posters, videos, patient brochures, books, and other drug safety tools. IMSP will conduct risk assessments on-site risk of medication safety in healthcare facilities and respond to sentinel events (About ISMP, 2012). IMSP Propose Strategies or Recommendations Suggest for the Acute Care Setting Here are some strategies that healthcare facilities can employ to  help eliminate the use of dangerous abbreviations. One is encouraging all healthcare professionals to avoid using medication error-prone abbreviations in all electronic and written communication (National Patient Safety Agency (NPSA), 2010). Another is identifying and promoting Physician Champions who will not only support accreditation-related activities but also advocate for full compliance. Healthcare facilities can assist in providing educational seminars and webinars to update all healthcare professionals and staff at the beginning of their employment period. Another way is for healthcare management and safety personnel to use advertised posters, create laminated cards with error-prone medication abbreviations, and dosage classifications throughout the acute care facility. The healthcare professionals should have these items at their disposal and distributed out at the beginning of employment (National Patient Safety Agency (NPSA), 2010). Lastly, making sure that the healthcare personnel avoids the use of medication abbreviations on CPOEs, labels generated from the system and bins, drug storage, and shelves. All the while making sure that the facility and personnel are adhering to guidelines, charts, and protocols (National Patient Safety Agency (NPSA), 2010). Reference â€Å"About ISMP.† (2012). Institute for Safe Medication Practices. Retrieved from http://www.ismp.org/about/default.asp Grissinger, M., & Kelly, K. (2005). Reducing the risk of medication errors in women. Journal Of Women’s Health (15409996), 14(1), 61-67. doi:10.1089/jwh.2005.14.61 Institute for Medical Safety. (2012). Acute Care. â€Å"Medical Safety Alert!†. Retrieved from www.imsp.com National Patient Safety Agency (NPSA). (2010) Rapid response report NPSA/2010/RRR009: reducing harm from omitted and delayed medicines in hospital. Retrieved from www.nrls.npsa.nhs.uk/resources/type/alerts/?entryid45=66720

Murder and manslaughter Essay Example | Topics and Well Written Essays - 2500 words - 1

Murder and manslaughter - Essay Example or in the event that the offender causes death in the process of carrying out an illegal act.2 According to Sir Edward Coke, murder is applied where a person of sound memory and age unlawfully kills in any country another human being under King’s peace with malice, which is premeditated as expressed by the party or implied by the law such that the wounded person dies within an year and a day out of the same. 3 To conclude that the person should be held under actus reus, there first of all has to be unlawful killing and the act of the offender must have been the established cause of death of the victim.4 The killing must be of another human being and under queen’s peace which means stipulates that killing of an enemy in war is not murder. However, the death after an year and day was removed in the law reform act of 1996.5 Under this, there is the malice afterthought. In R v Moloney (1985), the House of Lords concluded that nothing less than the intention to kill or cause bodily harm would be seen as malice afterthought. Just foreseeing the death of a victim as probable was not sufficient. There are two things to be considered under Mens Rea, first the intention to kill where murder is identified as a crime of specific intent.6 The intent in this case could be direct or oblique. In direct intent, the offender desired the death. In oblique, the death is foreseen by the offender as virtually certain, however, not desired for its own sake. Secondly, the intention to cause grievous bodily harm which was accepted under as sufficient mens rea for murder since if the offender was willing to inflict serious body harm, then he had no way of knowing certainly knowing the victim will not die. Intentional body harm is evidence that a victim could die. 7 In the case of Anthony the political activist who set up bombs in order to get attention for what he was lobbying against, genetically modified crops, a couple of considerations can be identified in this case. First, in

Question is in the instruction part Essay Example | Topics and Well Written Essays - 2250 words

Question is in the instruction part - Essay Example In this essay we will consider the extent to which this statement is true, basing on the modern filming of Shakespeare's plays, with especial emphasis on Romeo + Juliet directed by Baz Luhrmann. Nowadays, Hollywood is experiencing a real 'boom' of using classical works with purely pragmatic aims - i.e. for transferring them to the modern environment, and these films are oriented predominantly at teenagers and young people. In Gil Junger's Ten Things I Hate About You (1999), the plot of Taming of the Shrew is used, with the names of main characters preserved, yet Shakespeare is not mentioned as a source text in the film's titles. Same as in Philip Spink's Ronnie and Julie (1997), here only the basic lines of the plot are preserved, and both films are just teenage comedies. It can easily be noticed that in new screen versions of Shakespearean plays, the characters are 'moving' in time and space; however they do not seem to lose their up-to-datedness, and it can be presumed that the playwright of the 16th century managed to depict the life situations and problems that are still topical nowadays, and that whereas the world around us has changed by means of technical and cultural progress, the human soul remained just the same as four hundred years ago. So, is the thesis of the 'progress of humanity' just a myth What is there beyond the urge of film directors to create new and new versions of the old works How do these new motion pictures influence our perception of Shakespeare, and, vice versa, how Shakespeare's image of a famous playwright influences our attitude to the ideas conveyed by the modern films based on his plots Let us try to penetrate into the world of Shakespearean characters that have been 'transferred' to the modern environment. B) William Shakespeare vs modern filming of his plays: is the playwright's image being 'exploited' 1. 'Shakespeare's boom' in cinematography: a concise overview In the 80-90s years of the last century, there has appeared a whole bulk of new films based on Shakespeare's plays. As a rule, they did not go beyond the limits of traditional interpretations: in 1989, an English actor Kenneth Branagh directed Henry V that won an Oscar, European Film Award and quite a few other awards; then success came to Branagh's films Much Ado About Nothing (1993), Hamlet (1996) and As You Like It (2006). There have been multiple attempts of filming Hamlet, Prince of Denmark - i.e. Franco Zeffirelli, who is commonly acknowledged to be the author of the best screen version of Romeo and Juliet (1968) and who had also screened The Taming of the Shrew (1967) and Otello (1986), presented his version of Hamlet in 1991 with Mel Gibson playing the main male part, however his film was evaluated as very boring. Not particularly new was Oliver Parker's Othello (1995) in terms of interpretation of Shakespearean plot and ideas. In 1991, Peter Greenaway came up with a quite original interpretation of Shakespeare's Tempest - Prospero's Books. Quite free is considered Branagh's

Discussion Essay Example | Topics and Well Written Essays - 250 words - 147

Discussion - Essay Example As much as the Protagoras by Plato fails to identify specific benefits that come with staying within such a community, upholding moral requirements within a community would bring such benefits. The theory’s major argument is that when individuals engage in moral actions that are mutual, or reciprocated, then all of them are certain to benefit from such a relationship. It is important to note that as much as most communities reciprocate an individual’s moral actions, it is only in communities that are well-functioning and cooperative that such reciprocation is assured. Since communities involve individual efforts towards a single goal of development, this theory provides a perfect framework towards which all members of a community can benefit by each acting not in their own but in the interests of others. The society ought to establish collective rules that would govern the intentions of each independent individual towards the good of each of the members of the society. As such, through the Protagoras theory, justice is portrayed as indispensable and

Effects of Upholding the Traditions Research Paper

Effects of Upholding the Traditions - Research Paper Example The research paper "Effects of Upholding the Traditions" aims to examine the effects, both positive and negative, of traditions in the society. A tradition is a belief mostly manifested through behaviors. Such behaviors are portrayed by members of a group or even a society. These behaviors can be traced from a certain origin and hence given a meaning. This implies that the behaviors practiced are significant to that particular group or society and, therefore, can be explained. This study will analyze the concept of tradition as depicted in the article â€Å"The lottery†. It will specifically look at the effects of traditions in society. It will examine both the positive and negative aspects of traditions. Some of the positive effects are: fostering socialization, enhancing unity, nurturing responsibilities, fostering harmony, passing on of traditional values and enhancing virtues in the society. Some of the negative effects include; acting blindly without questioning, can lead to conflict between the old generation and the new generations, can lead to evils and barbaric actions. The society should identify the positive traditions that lead to positive effects and uphold them. On the other hand, harmful traditions that lead to negative effects should be done away with. Traditions can enhance unity in the society. From the lottery article, this unity is seen when there is concern shown for those who had not arrived for the event; others were late while others did not show up for one reason, or another.

Legal Environment assignment Case Study Example | Topics and Well Written Essays - 1500 words

Legal Environment assignment - Case Study Example The defense has challenged the application of subsection (4) (c) and (5) (c), and has justified the action of the defendant for non-submission of the documents as per the injunctions of subsection (3). The counsel of the defendant referred to the decision of the district judge, and focused upon the true and legitimate interpretation of the subsection (6) (b), the submission of the defendant stated that 'It is a defense for the defendant to prove that he has a reasonable excuse for not providing a document within three days of the interview'. The legal issues in the case have been the raised and addressed. It was observed that two subsections have been taken as assumption with reference to the false immigration document submitted during the journey. If the defendant is able to justify his non-submission of the document, his actions can be regarded as legal by virtue of the provisions of subsection (7) (b) (iii), as per which 'the defendant had handed the false passport that he had used to his facilitator in circumstances where it would have been unreasonable to expect non-compliance with his instructions to do so'. As per the district judge, the subsection (3) and (6) (b) are applicable on the immigration document which has been in the possession of the defendant during his journey, however the subsection is not applicable provided that it has been proven that the immigration documents never existed. The claim ca neb verified through revision of the official records of the Immigration Department. Such issue further procl aimed that 'it was not open to the appellant to rely upon the fact that he had been unable to provide a genuine immigration document within three days of his interview'. However, the district judge has contended that the application of the two subsections is legal, and the subsections can be referred to during the discussion of the contentious issues related to the false immigration document. However, the appellant's alternative case has been disqualified, because 'he had not demonstrated that it was unreasonable to expect him not to comply with his facilitator's instructions to return the false passport'. The defendant has claimed that the mention of adverbial in the subsection signified that 'only relevant provision of subsection (3) shall be submitted within three days', thus providing exemption to the defendant. Which technique(s) of statutory interpretation do you consider that the Lord Chief Justice employed in the case Give reasons for your answers. According to the Chief Justice the subsection (4) (d) is related to the situation when the defense is implicated for the submission of the false documents, therefore the application of the subsection (3) has been declared as restricted, whereas the defense is obliged to submit his documents within three days of his interview. According to the judge, the application of the subsection (4) (d) is justified provided that the false documents are submitted by the immigrant after the charges are levied against him, therefore the conviction under section 2 is not possible until the period of three

The benefits of legal human cloning research outweigh the opponents Paper

The benefits of legal human cloning outweigh the opponents negitives - Research Paper Example This process eliminates the emotional pain and expense that accompanies the condition. Moreover, it even puts more couples in a position to have their own children (â€Å"The Advantages of Cloning† par. 6) Rejuvenation, also called therapeutic cloning, can only be advanced through the use of human cloning technology. In this process embryonic stem cells are vital as they are used to produce new tissues and organs, which are used to replace faulty ones such as hearts, spinal cord cells for paraplegics’ tissues. Thus, in this case, cloning plays a key role in preventing and alleviating human suffering for humans who have ailments like Parkinson’s disease and Alzheimer’s. At the same time, if well advanced, even the aging process could be reversed (â€Å"Benefits of Cloning: Benefits of Human Cloning† par. 2). Despite cloning being controversial, it may be a viable solution to many people considering genetic engineering may offer parents a choice of determining what features they would like their children to have. This is concerning their cognitive abilities and physical abilities (â€Å"The Advantages of Cloning† par .14). In addition, parents could have the chance to be better at raising their children, as genetically modified children would have their needs and abilities known to their parent’s beforehand (Smith par. 10). Apart from this, children would be less susceptible to illnesses since all defective genes would be corrected, and immunity boosted at the time of cloning. Moreover, through cloning organs used for transplants would be made readily available through human cloning. For example, currently there are no human livers to make transplant to those patients in need them, instead, pig livers are used to work as a provisional solution until a donor is found. Consequently, human cloning readily avails the required organs without having another person’s

Probation officer Essay Example for Free

Probation officer Essay Being a Probation Officer can be interesting and challenging at the same time. You can make a positive impact on one’s life. A Probation Officer’s main role is to make sure that those released into his care are properly rehabilitated and obey to the terms of their probation. The officer also educates those released on probation on what they can and can’t do during the probation period â€Å"Probation and parole can be very cost efficient. In 2010, Larry J. Siegel wrote a report stating that the U. S. spends about twenty five thousand dollars meanwhile probation only spends two thousand. The government saves twenty three thousand dollars by keeping inmates out of prison and keeps prisons from overcrowding. Dangerous criminals should be kept in prison instead of being let out and keeping minor offenders in. Probation helps offenders recover by allowing them to enter society with a different mindset. Probation helps offenders recover by allowing them to do such things as preserve employment, gain support and help from their loved ones and once again become a productive citizen. That can’t be done in jail. Most prisoners have drug addictions. Keeping them in doesn’t give them the help that they should be receiving. The offender being out and put on probation allows him to recover himself by taking part in a rehabilitation center. Cons: there is the issue of community safety. Many offenders present a risk to community safety, even if it’s because the person persists in the risky behaviors associated with alcohol or drug abuse. Setting any offender free poses somewhat of a risk, however slight. The courts, judges, defense and prosecuting attorneys and probation personnel weigh these risks and balance them with the best interests of the probationer and victim. Usually, probation personnel monitor high-risk offenders closely through home arrest or electronic monitoring. Then there is the problem of victim concerns. Victims vary widely as to their perspective and feelings regarding probation for their offenders. In some cases, they may quickly forgive the individual and even build a relationship with them. In other situations, they may petition the courts for harsh penalties. Probation allows the courts to monitor the defendant’s activities in the community while he works and repays any restitution that he or she owes his victims. Some victims, however, may care more about his punishment than reimbursement Many offenders need minimal rehabilitation in order to become productive members of society. Completing substance abuse treatment or community service hours can motivate offenders toward compliance with probation requirements. They can stay in the community; maintain family ties and work to contribute to their family. If these same offenders are sent to prison, they might become hardened and learn further criminal behavior, when they could have easily just remained supervised in society. Probation personnel can further monitor compliance with court terms and conditions. One of the primary reasons that traditional probation hasn’t been successful in rehabilitating offenders is much too often probationers are completely unsupervised. An offender on probation could simply fill out a one page report of their work activities and submit this to their probation officer by mail. Offenders that are part of traditional probation programs have a recidivism rate of 65%. That means only 35% of probationers don’t commit new offenses. Offenders are accommodated into halfway houses. This is where offenders have to follow strict rules like curfew. Counsellors and psychiatrists are on call 24 hours a day to help clients with adjusting to outside life and coping with problems if they occur. Probation officers have a large number of offenders and they have a difficult time supervising them closely. This is because there are not enough probation officers to supervise offenders properly. Probation officers have offenders mail in a form weekly or monthly and there is a checklist that an offender has to follow and answer, employment and any law infractions. Pros: Cons our stance we are on the pro side of both probation and parole, as we believe they can be greatly beneficial to both the community and the offenders whom are placed in these programs. Granted, not all cases are a success, but we believe that the criminal justice system would be a far worse place without probation and parole†. (Larry J. Siegel) A Probation Officer plays a key role in changing one’s ways that may not be suitable for the public’s view. The public sees these offenders as no good and thinks they should be removed from our communities and placed in confinement. Knowingly this may resolve the issue of one’s misbehavior for a short length of time but there are many more out their committing these same crimes. So what possibly should be done other than confining these offenders  for long or short periods of time, and in an eight by ten cell? Well, a rehabilitation program set up when the offenders is released. This rehabilitation program may also be enforced upon release from jail or prison depending on the offender’s circumstances. Rehabilitation comes in many different forms such as, drug and alcohol classes. A person committing a crime that involved the use of drugs and or alcohol would be required to attend these classes upon release from jail, for a period of thirty days, sessions or the judge’s discretion. There are such classes that revolve around anger management classes; this would assist an offender in learning how to deal with anger issues and present those ways to relieve one’s stress, anxiety, or just the urge to combat. Rehabilitation also involves community service. Such offenders would be required to sign up at a local agency (Caltrans), and on a daily basis be required to show up at a set time and clean-up the sides of freeways, underpasses, parks, and communities. This would be a way to assist an offender in being accepted back into his or her community. Becoming a Probation Officer, as of 1995 virtually every state has a Probation Officer program in place for young and old law offenders. The duties of Probation Officers vary from state to state. A Probation Officer will meet with the â€Å"offender† on a regular basis and will provide guidance to the offender that will help the offender make better decisions in life. In the hope the offender will conform to the laws. Other duties can include field work such as locating an offender who’s failed to report as agreed and also testifying in a court regarding the probation violation(s). A life as a Probation Officer will be interesting and challenging. Probation Officers must have a keen interest in both criminal justice enforcement and helping young and old law offenders. Being a Probation Officer requires performing several duties and putting in a great amount of time and energy. This career provides a unique opportunity to intervene in the lives of criminal offenders and provide an opportunity for reform. The career comes with safety risks, but many current officers relish the opportunity to make a difference in not only one’s life but a community as a whole. When it comes to the benefits of a Probation Officers career, one may think the benefits are gracious but in fact a probation officers pay can be quite low, about forty five thousand dollars a year on average. Not considerably bad for a starting salary and if just coming into the work force. These benefits may or may not increase over time but other benefits include medical, dental, vision and 401k plans. These other benefits can be seen as a great deal as well because one does need a career that will help them in a time of need. Other benefits one may see are the fact of being able to deal with various situations and scenarios on a day to day basis not to mention the thrill and risks waiting every day. Many want to know what it takes to become a probation officer. Well, you must be at least twenty years of age, have at least a bachelor’s degree on up to a master’s degree, depending on what probation role you are seeking. Some physical fitness also plays a role in this position; you want to be physically active with exercises, walking, jogging etc. This will assure the apprehension of an offender in the event he or she tries to run or fight. A background check will be conducted, you must pass. If all goes well and you are accepted for an interview, you will meet with the interviewing party and answer some question and also this is the time in which you also may ask questions that you seek answers to. You must pass the interview process sometimes more than one interview will be conducted. After acceptance you will have to drug test and pass. And on toward the career you have been seeking awaits you. Life as a probation officer can be stressful. This can affect a person’s life at work and home. The position requires dedication and time. You must be dedicated to the laws set forth by the people and willing to spend the time it takes to assure one’s attempt to being rehabilitated. A probation officer acts as a liaison between the courts orders to the offender and respond on the offenders behalf when the offender has either completed his or her court orders or the offender violates one or all the orders set forth by the court. These determinations will determine whether the offender is released from probation or determine that the offender cannot be rehabilitated at the time and needs to spend the rest of their time in incarceration. Anyone can become a probation officer so as long they want to help society’s not so best, become better and get rehabilitated. This position requires education, physical demand, and stress no doubt. There are some qualifications that must be met but the outcome is great. The benefits are awesome and most wouldn’t be disappointed. With this all being said you may now know whether or not a probation officer is the job for you. If Probation sounds like something you may be interested in, get information and ask questions. There is plenty more information to seek out. The career of a probation officer is not only rewarding and challenging, but comes with great benefits. If helping people is the answer to your future this position can be a great place to start. There are risks and opportunity that come with changing someone’s life whether they are young or old. Many probation officers relish the opportunity to change the lives of law offenders.

Marketing management Essay Example for Free

Marketing management Essay Slide 9.1 it’s good and good for you Chapter 9a Developing new products and  managing the product life cycle Kotler et al., Principles of Marketing, 6th edition  © Pearson Education Limited 2013 Slide 9.2 New product development and product life-cycle strategies Topic outline †¢ †¢ †¢ †¢ †¢ New product development strategy New product development process Managing new product development Product life-cycle strategies Additional product and service considerations Kotler et al., Principles of Marketing, 6th edition  © Pearson Education Limited 2013 Slide 9.3 New product development strategy Two ways to obtain new products Acquisition refers to the buying of a whole  company, a patent or a license to produce  someone else’s product. New product development refers to the  development of original products, product  improvements, product modifications and  new brands through the firm’s own product  development efforts. Kotler et al., Principles of Marketing, 6th edition  © Pearson Education Limited 2013 Slide 9.4 New product development process  Major stages in new product development Figure 9.1 Major stages in new-product development Kotler et al., Principles of Marketing, 6th edition  © Pearson Education Limited 2013 Slide 9.5 New product development process (Continued) Idea generation Idea generation is the systematic search for new product ideas. Sources of new product ideas †¢ Internal †¢ External Kotler et al., Principles of Marketing, 6th edition  © Pearson Education Limited 2013 Slide 9.6 New product development process (Continued) Idea generation Internal sources refer to the company’s  own formal research and  development, management and staff, and intrapreneurial programs. External sources refer to sources outside  the company such as customers,  competitors, distributors, suppliers  and outside design firms. Kotler et al., Principles of Marketing, 6th edition  © Pearson Education Limited 2013 Slide 9.7 New product development process (Continued) Crowdsourcing Inviting broad communities of people—  customers, employees, independent  scientists and researchers and even the public at large—into the new product  innovation process. Kotler et al., Principles of Marketing, 6th edition  © Pearson Education Limited 2013 Slide 9.8 New product development process (Continued) Idea screening †¢ Identify good ideas and drop poor ideas. †¢ R-W-W screening framework: – Is it real? – Can we win? – Is it worth doing? Kotler et al., Principles of Marketing, 6th edition  © Pearson Education Limited 2013 Slide 9.9 New product development process (Continued) Concept development and testing Product idea is an idea for a possible product  that the company can see itself offering to the market.  Product concept is a detailed version of the  idea stated in meaningful consumer terms.  Product image is the way consumers  perceive an actual or potential product. Kotler et al., Principles of Marketing, 6th edition  © Pearson Education Limited 2013 Slide 9.10 New product development process (Continued) Concept development and testing Concept testing refers to testing new product concepts with a group of target consumers to find out if the concepts have strong consumer appeal. Kotler et al., Principles of Marketing, 6th edition  © Pearson Education Limited 2013 Slide 9.11 New product development process (Continued) Marketing strategy development †¢ Marketing strategy development involves designing an initial marketing strategy for a new product based on the product concept. †¢ Marketing strategy statement includes: – Description of the target market – Value proposition – Sales and profit goals. Kotler et al., Principles of Marketing, 6th edition  © Pearson Education Limited 2013 Slide 9.12 New product development process (Continued) Marketing strategy development Business analysis involves a review of the sales, costs and profit projections to find out whether they satisfy the company’s objectives. Kotler et al., Principles of Marketing, 6th edition  © Pearson Education Limited 2013 Slide 9.13 New product development process (Continued) Marketing strategy development Product development †¢ †¢ †¢ Involves the creation and testing of one or more physical versions by the RD or engineering departments. Requires an increase in investment. Shows whether the product idea can be turned into a workable product. Kotler et al., Principles of Marketing, 6th edition  © Pearson Education Limited 2013 Slide 9.14 New product development process (Continued) Marketing strategy development Test marketing is the stage at which the product and marketing program are introduced into more realistic marketing settings. Provides the marketer with experience in testing the product and entire marketing program before full introduction. Kotler et al., Principles of Marketing, 6th edition  © Pearson Education Limited 2013 Slide 9.15 New product development process (Continued) Types of test markets Standard test markets Controlled test markets Simulated test markets Kotler et al., Principles of Marketing, 6th edition  © Pearson Education Limited 2013 Slide 9.16 New product development process (Continued) Marketing strategy development †¢ Advantages of simulated test markets – Less expensive than other test methods – Faster – Restricts access by competitors. †¢ Disadvantages – Not considered as reliable and accurate due to the controlled setting. Kotler et al., Principles of Marketing, 6th edition  © Pearson Education Limited 2013 Slide 9.17 New product development process (Continued) Marketing strategy development When firms test market †¢ New product with large investment †¢ Uncertainty about product or marketing program When firms may not test market †¢ Simple line extension †¢ Copy of competitor product †¢ Low costs †¢ Management confidence Kotler et al., Principles of Marketing, 6th edition  © Pearson Education Limited 2013 Slide 9.18 New product development process (Continued) Marketing strategy development Commercialisation is the introduction of the new product †¢ When to launch †¢ Where to launch †¢ Planned market rollout Kotler et al., Principles of Marketing, 6th edition  © Pearson Education Limited 2013 Slide 9.19 Managing new product development Successful new product development should be: †¢ customer-centred †¢ team-based †¢ systematic. Kotler et al., Principles of Marketing, 6th edition  © Pearson Education Limited 2013 Slide 9.20 Managing new product development (Continued) New product development strategies Customer-centred new product development: new ways to solve customer problems and create more customer satisfying experiences. Kotler et al., Principles of Marketing, 6th edition  © Pearson Education Limited 2013 Slide 9.21 Managing new product development (Continued) New product development strategies Sequential new product development:  company departments work closely  together individually to complete each  stage of the process before passing it  along to the next department or stage. †¢ Increased control in risky or complex projects but may be slow. Kotler et al., Principles of Marketing, 6th edition  © Pearson Education Limited 2013 Slide 9.22 Managing new product development (Continued) New product development strategies Team-based new product development: Various company departments work  closely together, overlapping the steps  in the product development process to  save time and increase effectiveness. Kotler et al., Principles of Marketing, 6th edition  © Pearson Education Limited 2013 Slide 9.23 Managing new product development (Continued) New product development strategies Systematic new product development: innovative development approach that collects, reviews, evaluates and manages new product ideas. †¢ Creates an innovation-oriented culture. †¢ Yields a large number of new product ideas. Kotler et al., Principles of Marketing, 6th edition  © Pearson Education Limited 2013 Slide 9.24 Product life-cycle strategies Product life cycle Figure 9.2 Sales and profits over the product’s life from inception to decline Kotler et al., Principles of Marketing, 6th edition  © Pearson Education Limited 2013 Slide 9.25 Product life-cycle strategies (Continued) †¢ Product development – Sales are zero and investment costs mount. †¢ Introduction – Slow sales growth and profits are nonexistent. †¢ Growth – Rapid market acceptance and increasing profits. †¢ Maturity – Slowdown in sales growth and profits level off or decline. †¢ Decline – Sales fall off and profits drop. Kotler et al., Principles of Marketing, 6th edition  © Pearson Education Limited 2013 Slide 9.26 Product life-cycle strategies (Continued) Figure 9.3 Styles, fashions and fads Kotler et al., Principles of Marketing, 6th edition  © Pearson Education Limited 2013 Slide 9.27 Product life-cycle strategies (Continued) Fads are temporary periods of unusually high sales driven by consumer enthusiasm and immediate product or brand popularity. Kotler et al., Principles of Marketing, 6th edition  © Pearson Education Limited 2013 Slide 9.28 Product life-cycle strategies (Continued) Introduction stage †¢ Slow sales growth †¢ Little or no profit †¢ High distribution and promotion expense. Kotler et al., Principles of Marketing, 6th edition  © Pearson Education Limited 2013 Slide 9.29 Product life-cycle strategies (Continued) Growth stage †¢ †¢ †¢ †¢ †¢ †¢ Sales increase New competitors enter the market Price stability or decline to increase volume Consumer education Profits increase Promotion and manufacturing costs gain economies of scale. Kotler et al., Principles of Marketing, 6th edition  © Pearson Education Limited 2013 Slide 9.30 Product life-cycle strategies (Continued) Maturity stage †¢ †¢ †¢ †¢ †¢ Slowdown in sales Many suppliers Substitute products Overcapacity leads to competition Increased promotion and RD to support sales and profits. Kotler et al., Principles of Marketing, 6th edition  © Pearson Education Limited 2013 Slide 9.31 Product life-cycle strategies (Continued) Maturity stage modifying strategies †¢ Market modifying †¢ Product modifying †¢ Marketing mix modifying Kotler et al., Principles of Marketing, 6th edition  © Pearson Education Limited 2013 Slide 9.32 Product life-cycle strategies (Continued) Decline stage †¢ Maintain the product †¢ Harvest the product †¢ Drop the product Kotler et al., Principles of Marketing, 6th edition  © Pearson Education Limited 2013 Slide 9.33 Additional product and service considerations Product decisions and social responsibility Public policy and regulations regarding developing and dropping products, patents, quality and safety. Kotler et al., Principles of Marketing, 6th edition  © Pearson Education Limited 2013 Slide 9.34 Additional product and service considerations (Continued) International product and service marketing—challenges †¢ Determining what products and services to introduce in which countries †¢ Standardisation versus customisation †¢ Packaging and labelling †¢ Customs, values and laws. Kotler et al., Principles of Marketing, 6th edition  © Pearson Education Limited 2013

History of Tet Offensive

History of Tet Offensive Jordan Dingle The Tet offensive was an operation that took place in 1968 from January 30th to mid-August and was the largest military campaign of the Vietnam war. It involved nearly 80,000 North Vietnamese attacking more than 100 towns and cities in South Vietnam simultaneously. The offensive was a complete surprise to the South Vietnamese and the Americans, as it was thought to be impossible for the NVA to carry out an operation this large and no fighting was expected to happen because of the Tet holiday (Willbanks, 2007). This operation became a turning point for the American-Vietnam war as the offensive caused the U.S. to lose control of some cities temporarily and it showed the American public that the U.S. was not winning the war as the government had previously claimed. Prior to the Tet offensive, the U.S. faced declining support from the public in its foreign policy methods in Vietnam. U.S. citizens faced rising taxes and increasing U.S. casualty numbers in Vietnam. Many people were starting to feel that it was a mistake to send soldiers to Vietnam and that it was a hopeless cause. Public opinion polls at the time showed that the percentage of Americans who believed that the U.S. had made a mistake by sending troops to Vietnam had risen from roughly 25 percent in 1965 to about 45 percent by December 1967 (Willbanks, 2007). The U.S. military and President Lyndon B. Johnsons administration attempted to alter the publics viewpoint on the war by feeding the media optimistic information about the war. On the North Vietnamese side, there were concerns about the direction of the war and the affect it was having the capability of North Vietnam being able to sustain itself as country. Constant U.S. aerial bombings had decimated North Vietnams economic capability and the government realized that at the current rate, North Vietnam would lack the ability to affect the war in South Vietnam. The operation went into its planning stages in the early months of 1967 and was decided to take place on the Tet holiday to surprise unsuspecting American and South Vietnamese forces.   The North Vietnamese believed that the widespread offensive would cause the people of South Vietnam to revolt against the South Vietnamese government. While the offensive did cause the tide of the war to change, it did not cause mass uprisings (Bradley, 2009). The first phase of the Tet offensive began in the early hours of January 30th when the NVA and Viet Cong initiated attacks on all major cities in central Vietnam including Nha Trang, Hoi An, Pleiku, and Da Nang. On January 31st, another major attack was initiated in various major cities and bases in Southern Vietnam. Much of the forces in the operation were focused on South Vietnams capital, Saigon. North Vietnamese forces, while not able to take control of the city, managed to attack critical strategic points around the city. At the same time, the north Vietnamese forces and Viet Cong successfully attacked and captured the city of Hue in central Vietnam. It took the U.S. 25 days to fight back the North Vietnamese and retake the city (Willbanks, 2007). The North Vietnamese initiated a second phase to the offensive on May 4th and attacked various targets across South Vietnam again. But this time the Americans and South Vietnamese were prepared and the offensive was considerably less successful. The 2nd phase ended in late May. The third and final phase of the Tet offensive began on August 17th and was easily repelled by the South Vietnamese and Americans. This last attack was considered a dismal failure as it had little effect on any South Vietnamese or American positions (Willbanks, 2007). Although the Tet offensive did not achieve its goal of initiating uprisings throughout South Vietnam, it did inflict heavy damage on American and South Vietnamese forces. It allowed the Viet Cong to take control of the rural areas of Vietnam, especially in the Mekong Delta. The offensive put South Vietnam into turmoil as it was the first time that the war had reached any urban areas in South Vietnam. It reduced confidence in the government in their ability to protect its citizens from the Viet Cong. The battles that took place destroyed thousands of homes, displaced, injured and killed thousands of people. The human and material cost to South Vietnam was staggering. The number of civilian casualties was estimated by the government to be over 14,000 with at least 20,000 wounded.The North Vietnamese had suffered incredible amounts of casualties. Some estimates place the number of casualties to be over 180,000 dead during 1968.The offensive was the largest number of casualties that the North Vietnamese had faced in the war. The situation was so dire, that many Viet Cong cadres had to be replaced partially by North Vietnamese Army regulars. Although the North Vietnamese lost many soldiers in the South, they acknowledged the benefits of the Tet offensive. General Tran Do, one of the commanders in the battle of Hue, stated In all honesty, we didnt achieve our main objective, which was to spur uprisings throughout the South. Still, we inflicted heavy casualties on the Americans and their puppets, and this was a big gain for us. As for making an impact in the United States, it had not been our intention-but it turned out to be a fortunate result (Karnow, 1988). The aftermath of the Tet offensive also brought about more international influence into the Vietnam conflict. The Paris peace talks, which took place in May of 1968 initiated negotiations between the U.S. and North Vietnam while allowing third-party influence into the politics of the region. In short, the Tet offensive changed both the DRV and the U.S.s goals of military and political victory against each other to negotiations and de-escalation (Bradley 2009). The results of the Tet offensive also spread the conflict into the border regions of Cambodia and Laos. Before and during the Tet offensive, the North Vietnamese used the Ho Chi Minh trail, which lead through southern Laos and Eastern Cambodia, to send supplies and reinforcements to Viet Cong cadres in South Vietnam. This supply route, was the main resource in preparing the Viet Cong for the Tet offensive After the offensive failed, the U.S. began bombing campaigns in Laos and Cambodia along the Ho Chi Minh trail. These bombings eliminated Laos and Cambodias neutrality and dragged them into conflict within their own borders (Kranow, 1988). In the U.S., the aftermath of the offensive created a crisis for the Johnson administration. Public opinion was now overwhelmingly against the war. The U.S. had suffered much casualties with over 16,000 soldiers killed by the end of 1968. A new draft was also called in 1968 calling for 48,000 men to be enlisted. These factors brewed heavy discontentment with the U.S. government and the Johnson administration. The Tet offensive certainly made an impact on the 1968 presidential election and Lyndon B. Johnsons decision to not run for re-election. The new administration of Richard Nixon oversaw the withdrawal of U.S. troops from Vietnam, allowing the North Vietnamese to capture Saigon and reunify Vietnam. Works Cited Bradley, Mark. Vietnam at War. Oxford: Oxford UP, 2009. Web. Bradley, Mark, and Marilyn Blatt. Young. Making Sense of the Vietnam Wars: Local, National, and Transnational Perspectives. Oxford: Oxford UP, 2008. Web. Karnow, Stanley. Vietnam, a History. Norwalk, CT: Easton, 1988. Web. Willbanks, James H. The Tet Offensive: A Concise History. New York: Columbia UP, 2007. Web.

The Impact and the Outcome of Pain :: Essays Papers

The Impact and the Outcome of Pain The impact of sexual abuse reaches all levels of Childs emotions. Confusion: This is usually the first reaction of the child. They will usually question, â€Å"What is going on?† and â€Å" Is this right or wrong?† For a young child these questions can be a huge load on their psychological development. Once the abuse begins the victim experience a tremendous conflict with their emotions. They experience pain, guilt, and anger for what is being done. The question, â€Å"Is this right or wrong?† posses the greatest conflict within the Childs minds. The abuse feels so wrong yet the abuser insist it is okay, taking advantage of the Childs mistrust and naivety. This kind of conflict can stay within the victim’s minds for years. This pain and conflict is what Dorothy Allison writes about in her book ‘two or three things I know for sure† Coming from a dysfunctional low-class family with mostly women around was her environment for years and the only man around, sexually abused her. Imagine yourself in a similar position and ask yourself â€Å"what would the effect be on me?† The effect on Dorothy Allison is portrayed in the book. She writes about having mixed emotions that for people who have not had such an experience seems quit strange. For example on page 48 (I knew; with fury) she describes the first time making love to a woman. When she makes love to her the smell reminds her of her stepfather. She feels both desire and hatred. The desire was what scared her, but by making love to this woman it made her feel more comfortable with that emotion. The desire resulted in a process of healing, not thinking of her stepfather while having sex. It takes her a long time tough not to feel rage when she feels desire. Comparing a book like this with Ursula Duba’s in essence is not hard. Both have the clear topic of multiple sources of social identity. In both books you can read about things that make peoples identities change, be it atrocities of war or a horrible experience like rape. The difference however and also the main topic of this paper lies in emotional wounds and their possible healing. In â€Å"The bakers story† a poem is written about a baker and his wife, both holocaust survivors, and the regularly visits Duba and her husband made to the bakery shop.

Women as Instigators of Tragedy in the Works of William Shakespeare Ess

Women as Instigators of Tragedy in the Works of Shakespeare    It is the very error of the moon; She comes more nearer earth than she was wont, And makes men mad. (Othello 5.2.112-14)   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   The moon is often seen in literature as an allegory for love, virtue, and chastity. In Shakespeare's comedies, especially, the moon is personified as Diana, the Roman goddess of chastity. In these comedies, the foolish antics of lovers (literally, "lunatics") usually occur under the auspices of the chaste goddess, the lovers behaving like hounds about her feet that snap at each other in competition for her bounty. The moon as allegory for the lunacy of romance helps us understand Shakespeare's view of romance. In the tragedies, however, the moon can represent many things at once: Diana, the goddess of Chastity; the cyclical nature of Fortune; and Hecuba, the witch of insanity. These figures, as their names suggest, are feminine. The tragic heroes often refer to their wives as the moon. The wives are often seen as possessing, at different times, elements of the various associations with the moon. I assert that, by examining the several alle gories of the moon to the principal women of the tragedies, we can see the multiplicity of Shakespeare's attitude toward women. Often in the tragedies, the moon serves as the allegory for the changeability of fortune, the fickleness of women, and--as a result--the cause of madness. For this paper, I will systematically show the various allegories of the moon present in several tragedies. Then I will show how the multiplicity of these allegories is similar to the multiplicity of the principal women of the tragedies.   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   Several principal women of the tragedies are ... ...ators of the downfall of the heroes. Would the heroes have come to such a tragic end without the women? By noting the references to the women as formerly chaste, now inconstant, and always fickle, I argue that they are the cause of the madness of the heroes. Othello kills his wife because he believes her to have cuckolded him, resulting not only her death, but the death of his comrades and himself. Lady MacBeth urges her husband to kill Duncan. Because of his love for Cleopatra, Anthony meets a tragic end. Similar to the moon's ability to make men mad, the wives make the tragic heroes mad. Othello, as this paper's epigraph suggests, would certainly agree. Works Cited Hankins, John Erskine. Backgrounds of Shakespeare's Thought. Hamden, Connecticut: Archon Book, 1978. Shakespeare, William. Othello. Ed. Alvin Kernan. New York: Signet, 1963.   

Investigating the Solubility of 5 Salts

1. PurposeThe experiments were carried out for measurement of solubility of 4 chosen salts in water to arrange these salts in the ascending order of solubility.2. IntroductionDifferent salts dissolve in water to different extent. This fact is of great importance in our daily life as well as in industrial domain like extraction of useful mineral/metal, purification of salts, corrosion etc. Solubility of salts is quantitatively expressed in different units. The most common being maximum mass of a salt which can be completely dissolved in a unit mass of a solvent say 14 gm of KNO3 per 100 gm of water i.e. of gm solute/gm solvent type. Other units are Molarity (M), Molality (m), Normality (N), Mole fraction (X) etc. These different units are useful in different situations. It is easiest to experimentally determine the solubility of a salt in gm (of salt)/100 gm (of solvent) unit and this value can easily be converted into other units by using suitable formulae. The formula to convert gm solute/gm solvent solubility value into molarity (M) is following:M =   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   †¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦ (1)Where,   is density of solution in g/liter and formula mass is in g/mol.Materials are classified as insoluble, slightly soluble or soluble. Materials with solubility less than 0.01M are classified as insoluble.Experiments were carried out to measure solubility of four salts Calcium Sulfate CaSO4, Copper (II) Nitrate Cu(NO3)2, Potassium Nitrate KNO3 and Sodium Chloride NaCl.3. Materials:Approximately five grams of each of salts Ammonium Nitrate NH4NO3, Calcium Sulfate CaSO4, Copper (II) Nitrate Cu(NO3)2, Potassium Nitrate KNO3 and Sodium Chloride NaCl, 250 ml beaker, 100 ml beaker, 50 ml burette and Parr DMA 35 density meter.4. Procedure:4.1. Ammonium Nitrate NH4NO3 salt was ground into fine powders using a mortar and pestle.4.2. Approximately 5 gm of the salts was weighed using a balance and the exact mass was recorded for each of the salt s.4.3. The salt powder was placed in a clean 250 ml beaker.4.4. Water was added slowly using 50 ml burette and the solution was continuously stirred while water was being added. Water addition was done until either all the salt powder was dissolved or 50 ml was reached, whichever occurred first.4.5. Volume of water required for complete dissolution of the salt powder was recorded.4.6. Density and temperature of the saturated salt solution was measured by using Parr Density meter and the same was recorded.4.7. Steps 4.1 through 4.6. were repeated for the remaining four salts and the values were recorded in a table.5. Data:The data from this experiment is presented in table 1 below:Table 1: Experimental data on solubility of the saltsSalt Mass of Salt (gm) Volume of H2O (ml) Temperature (oC) Density of Solution (gm/ml) CaSO4 5.088 50 none None Cu(NO3)2 5.020 23 30.4 1.125 KNO3 4.956 48 16.9 1.065 NaCl 4.993 49 20.2 1.0656. Results and Analysis:From data it is very clear that CaSO4 is insoluble in water.Solubility of remaining three salts was calculated using formula 1.For Cu(NO3)2:M = 1.07 at 30.4 oC; Hence solubleFor KNO3:M = 1.00 at 16.9 oC; Hence solubleFor NaCl:M = 1.20 at 20.2 oC; Hence solubleThe results are presented in table 2 in the ascending order of solubility.Table 2: Solubility of given salts:Salt Solubility of Salt (g/100 g of water) Solubility of Salt (M) Temperature (oC) CaSO4 0 Insoluble Not recorded KNO3 10.35 1.00 16.9 Cu(NO3)2 21.83 1.07 30.4 NaCl 10.20 1.20 20.2 The order of solubility of salts is followingCaSO4< KNO3< Cu(NO3)2< NaClThis order may get slightly modified if we compare solubility of salts at same temperature. It should be noted that solubility value depends on temperature and this is the reason, why solubility value is reported along with temperature.Glassware has been used in these experiments at visibility of solution was required to determine that salts were completely dissolved. Besides, these glass wares provide reasonable accuracy and are fairly less costly.The salts were ground into fine powder because fine powders accelerate rate of dissolution of salts, hence the experiment can be finished in short span of time.

Week 2 Quiz

. (TCO 2) Bubba’s Crawfish Processing Company uses a traditional overhead allocation based on direct labor hours. For the current year overhead is estimated at $2,250,000 and direct labor hours are budgeted at 415,000 hours. Actual overhead was $2,200,000 and actual direct labor hours worked were 422,000. (a) Calculate the predetermined overhead rate. Rate, based on budgeted factory overhead cost and budgeted activity, that is established before a period begins. 2,250,000/415,000Budgeted activity units used in the denominator of the formula, more often called the denominator level, are measured in direct labor-hours, machine-hours, direct labor costs, or production units. Read more: http://www. answers. com/topic/predetermined-overhead-rate#ixzz2NxCv9pKK (b) Calculate the overhead applied. Applied overhead = predetermined overhead rate x actual direct labor (c) Determin Prorate the overhead variance to the appropriate accounts 765 – 750 = variance of 15K Rate This Answe r e the amount of overhead that is over/under applied. 2. TCO 2) Thibodeaux Limousine Corporation is trying to determine a predetermined manufacturing overhead. Estimated overhead for the upcoming year is $776,000. Budgeted machine hours are 105,000 hours, and budgeted labor hours are 17,500 hours at a rate of $10. 00 per hour. Compute the predetermined overhead rate based on: (a) Direct labor dollars Labor rate variance = (Actual hours worked ? Actual rate) ? (Actual hours worked ? Standard rate) Read more at http://accounting4management. com/direct_labor_rate_variance. htm#pqUTOT7ClOOtMr4F. 99 (b) Direct labor hours (c) Machine hours 3. TCO 1) List and briefly describe four of the five differences between managerial accounting and financial accounting 4. (TCO 2)The following information is available for Sappy’s Surgical Shears for the fiscal year ending December 31, 20XX. Beginning balance in Finished Goods $ 17,000 Ending balance in Finished Goods 15,200 Beginning balance in Work in Process 2,500Ending balance in Work in Process 1,836 Selling expenses 123,000 General and administrative expenses 89,000Direct material cost 54,500 Direct labor cost 66,000 Manufacturing overhead 21,400 Sales 385,000 Prepare a schedule of cost of goods manufactured. . (TCO 2) Match each of the following six terms with the phrase that most closely describes it. Each answer below may be used only once. Read also Quiz Week 42. ______ 1. activity-based costing ______ 2. cost of goods available for sale ______ 3. period costs ______ 4. process costing system ______ 5. just-in-time system ______ 6. work in process A) Costs assigned to the goods produced; also known as manufacturing costs (B) Materials costs that are not traced directly to products produced (C) System that seeks to minimize Raw Materials Inventory and Work in Process Inventory (D) Cost of items that are completed and transferred from Work in Process Inventory to Finished Goods Inventory (E) Costs that are identified with accounting periods rather than with goods produced (F) Actual overhead is greater than overhead that has been applied to products (G) Method of assigning overhead costs that uses multiple allocation bases (H) System that uses job-order sheets to collect costs for each individual job (I) Cost of all materials and parts that are directly traced to the items produced (J) Beginning balance in the Finished G oods Inventory plus cost of goods manufactured (K) Overhead applied to products is greater than the actual overhead costs incurred (L) Used by companies that produce large quantities of identical items (M) Cost of all manufacturing activities other than direct material and direct labor (N) Inventory account that contains the cost of goods that are only partially completed 6. (TCO 2) Far Out Ceramics akes custom macaroni tile and applies job-order costing. The following information relates to the fiscal year ending December 31,20XX. Beginning balance in Raw Materials Inventory $ 12,500 Purchases of raw material 189,000 Ending balance in Raw Materials Inventory 14,300Beginning balance in Work in Process 24,500 Ending balance in Work in Process 23,100Direct labor cost 89,700 Manufacturing overhead applied 66,200 Actual manufacturing overhead 64,100Beginning balance in Finished Goods 28,900 Ending balance in Finished Goods 24,300Sales 432,000Selling expenses 120,000 General and administ rative expenses 86,000 How much is cost of goods sold? 7. TCO 2) Match each of the six following terms with the phrase that most closely describes it. Each answer may be used only once. _____ 1. Direct costs _____ 2. Fixed costs _____ 3. Incremental costs _____ 4. Economic Resource Planning system _____ 5. Noncontrollable costs _____ 6. Opportunity costs (A) Costs that increase or decrease in total in response to increases or decreases in the level of business activity (B) Costs that are directly traceable to a product, activity, or department (C) Costs that a manager can influence (D) The difference in costs between decision alternatives (E) Costs incurred in the past that are not relevant to present decisions (F) Costs that cannot be influenced by a manager G) Financial plans prepared by management accountants (H) Value of the benefits foregone when one decision alternative is selected over another (I) Costs that cannot be directly traced to a product, activity, or department or a re not worth tracing (J) Costs that do not change in total with changes in the level of business activity (K) These systems prepare a master production systems and all the support across the company. (L) Allows companies and suppliers to share information to improve efficiency in getting inputs. (M) Allows customer data analysis and support, often in online format for customers. 8. (TCO 3) The Marinade Department began the period with 150,000 units.During the period the department received another 180,000 units from the prior department and at the end of the period 112,000 units remained which were 17%complete. How much are equivalent units in The Marinade Department’s work in process inventory at the end of the period? (TCO 3) The Franc Zeppo Venture manufactures a product that goes through two processing departments. Information relating to the activity in the first department during April is given below: Work in process, April 1: 50,000 units (80% completed for materials a nd 60%completed for conversion. Work in process, April 30: 45,000 units (70% completed for materials and 60%completed for conversion. 4. The department started 380,000 units into production during the month and transferred 385,000 completed units to the next department.Compute and calculate the equivalent units of production for the first department for April, assuming the company uses the weighted-average method of accounting for units and costs. 1. Question : (TCO D) A company that has a profit can increase its return on investment by Student Answer: increasing sales revenue and operating expenses by the same dollar amount. increasing average operating assets and operating expenses by the same dollar amount. increasing sales revenue and operating expenses by the same percentage. decreasing average operating assets and sales by the same percentage. Instructor Explanation: Chapter 12 2. Question : (TCO D) Given the following data, what would ROI be?Sales $50,000 Net operating income $5,000 Contribution margin $20,000 Average operating assets $25,000 Stockholder's equity $15,000 Student Answer: 10% 20% 16. 7% 80% Instructor Explanation: See Chapter 12. ROI = Net operating income / Average operating assets = $5,000 / $25,000 = 20. 0% 3. Question : (TCO D) Given the following data: What is the return on the investment (ROI)? Sales $50. 000 Net operating income $5,000 Contribution margin $20,000 Average operating assets $25,000 Stockholder's equity $15,000 Student Answer: 10% 20% 16. 7% 80% Instructor Explanation: ROI = Net operating income / Average operating assets = $5,000 / $25,000 = 20. 0%

Engineering Ethics Essay

The responsibility of an engineer is to counter to a need through creating or building something according to the stipulated set of guidelines which performs a particular a given purpose. the creation ,plan or device should perform its stipulated functions without fail. However everything must eventually fail in some way to do its given functions in terms f the level of performance. Therefore engineers must always struggle to design their works in such a way that they avoid failure and more so a catastrophic failure which can lead to loss of property, loss of life or possible injury and damage towards the environmental user of that technology through the study and analysis of engineering disasters modern designers in engineering can how to create with little or no chances of failure and what no to do or what is referred to as engineering ethics. This essay is going to focus on the application of engineering ethics and the differences between a good engineer and a poor engineer. It is not a good argument to say that engineers should emulate the public in taking risks because the engineering failure is considered to be an engineering disaster through the public perception of risks. For example almost the same number of people die from airplanes, bicycles and trains but the public perception of the risks associated with air travel is always relatively higher than that of for bicycles and also trains. This is facilitated by the fact that there is much news reporting on airplane accidents and mishaps compared to the rail and road accidents also think it is not a good argument because most of the engineering disasters are considered to be human factors which include ethical failure. Design flaw is also another cause because they mainly result from unethical practices. I don’t think the argument is good because the deficiency in engineering ethics is perceived to be one of the derivation causes of engineering failure. This is because n engineer as a professional bears a responsibility to both the client, the employer, to the general public and to their profession. This means that they should perform their responsibilities in a very conscientious manner. This will not include only acting in the bound of the law but as a n ethical engineer he will try to always avoid conflicts of interest. To avoid this conflicts of interest the ethical engineer will avoid misrepresenting his knowledge by not accepting those jobs which are outside his area of expertise, by acting in the best ever interest of the environment and society, by fulfilling the terms of his contract or agreements explicitly and also by promoting the education of the young engineers in the his field. Many failures reported in engineering ethics usually have many legal consequences (Matscieng. sunysb. edu, 2003). There is a relationship between risk and safety in terms of management and assessment. For example risk management is perceived to be a process that is used to evaluate the probability of harm occurring and also the severity of that harm the results of this risk assessment can then be used to determine how work can be performed safely. If the risk is not acceptable decisions must be made on how supplementary protective measures that will assist in keeping the porkers safe. Safety audit on the other hand is a process that is used to determine whether or not the risk reduction strategy is reliable with the results of the results made during the risk reduction portion of the risk assessment process. Each risk reduction measure should be validated to ensure that is being in accordance with the decisions which are made during the risk assessment. Risk management includes the systematic use of the results of risk decisions when making decisions regarding the best practicable strategy that will be used inn protecting the workers form harm. On the other hand safety management is the system used in ensuring that the risk levels acquired during the risk management are maintained (Industrialsafetyintegration. com, 2008). When accidents occur investigations should be thoroughly done to ensure that the cause is detected. If the cause of the accidents found to have emanated from the designing or creation of the thing then the engineer who designed the thing will be responsible for the accident. One of the dues of diligence to be undertaken in this case include physical assessment test (PCA). PCAs assess the possible costs which will be acquired during the life of a loan. Major electrical, structural, site improvements, HVAC components, and plumbing of each structure are cautiously and totally examined for condition, completion status, general code conformance, sufficiency for their intended use, life cycle costs and extent of depreciation and defection. The other due diligence to be applied is the Probable Maximum Loss (PML). It evaluates the financial loss of a construction on firm soil owing to the vibratory shift from the maximum probable earthquake. PML can be customized to integrate effects of the site state and the value or quality of the building construction. The maximum feasible earthquake used to analyze this loss is defined as the event that has a 10% chance of exceedance in a 50-year disclosure or exposure period, commonly identified as the â€Å"475-year event. † The PML is calculated as a damage proportion that equals the estimated repair charge divided by the substitution cost of the building. The final standard of due diligence to be applied is The Physical Needs Assessment Report (PNA) refers to the actual structural and mechanical requirements necessary for proper building maintenance. The PNA can be a crucial tool in influencing the subject site value and estimated cost in possible repairs or investment in the property. PNA reports can be customized according to a client’s specific inquiry. Upon conclusion of the physical evaluation of the property, AEI provides a synopsis report outlining the costs to correct the deficiencies which have been noted. AEI also devises and presents commendations together with a budget to increase the physical and artistic condition of the property to make best use of its position in the market place. There are various qualities of a good and a bad engineer. For example a good engineer possess a strong analytical attitude for he possesses excellent analytical skill and continuously examines thing he continually thinks of the ways of making work better through his inquisitive attitude. This is unlike poor engineers for they always continue on dwelling on the early knowledge and are lazy because they do not always take time to analyze things. They always lack perception and that is why many up them give out shoddy performances. A good engineer pay attention to all details for he or she knows the consequences of omitting any details. A bad engineer is most likely to be less attentive to all the details and that is why some of the work may have some errors. A good engineer has excellent communication skills for they can translate complex technical lingo into English and also communicates well verbally with clients. A bad engineer has no fluent communication skills and he might also cause miscommunication with his client. a good engineer takes part in continuing education . this is because he always wishes to stay on top of the developments in the engineering industry.. changes in technology happens so rapidly and a good engineer will tend to keep abreast of the new ideas and research a bad engineer rarely notices the changes happening in his job industry and he is also lazy in taking part in the developments taking place is always innovative by developing new systems and also finding new ways of making the existing thing work more efficiently. A bad engineer rarely brings any new ideas at work and he may also lack the motivation when it comes to the actualization of new ideas. A competent engineer shows the ability of thinking logically because he always possesses top- notch logical skills. he has the ability to make sense out of complex systems and always understands how things work and also how problems come about. Incompetent engineers usually have hard time in foreseeing problems and do not apply his ideas logically to ensure that thing flow smoothly in the organization. a good engineer is mathematically inclined. This is because he possesses excellent skills in mathematics for we all know that engineering is an intricate science that usually involves complex calculations of varying difficult. Incompetent engineers are not very sharp mathematically and therefore they are brought down by complex calculations thus giving miscalculated estimates at work. A good engineer possesses very excellent problem solving skills. This is because he detects any causes of the arising issues and solves them immediately to ensure that all things go smoothly. A poor or incompetent engineer rarely solves the problems accordingly. There might be a discontent in his problem solution ideas which may make work operations inefficient. A good engineer is a team player. This is because he understands they are part of a larger together to ensure the success of the project. A bad engineer rarely cooperates in team work for he believes he is the only one excellently qualified or capable. A great engineer has excellent technical knowledge for they tend understand a variety of computer programs and other systems that are commonly used during an engneeriong project (Engineeringschools. com, 2006). There is a very strong relationship between a good engineer and a good person. A good person has a lot of integrity because he is trustworthy and honest. A good engineer also has a strong integrity for he ensures that he is trusted by the people he comes into contact with. A good person is compassionate for he cares about all people in general. A good engineer is also compassionate for he does his work excellently to ensure that no one is hurt through poorly designed structures. A good person happens to be very reasonable and courage because he stands up for what is fair and also points at the right direction always. A good engineer is also courageous for he doesn’t follow the perception of risks according to the public and acts on his ethical standards. A good engineer is also very reasonable because he plans for his actions so that he may not take a wrong step which might be accompanied by a lot of negative consequences. A moral competent person possesses the ability to promote and even desire to secure well being and to diminish human suffering. This is because he or she responds with the appropriate sensitivity and moral feelings when he comes across human suffering. A moral competence person also distinguishes moral and natural harm, right and wrong a moral competent person also shows the willingness to take initiative for appropriate action. He also has moral imagination for he has the ability to come up with alternative courses of action (Cua, 2010). A morally competent person also bears moral persuasion for he has the ability to persuade and also to be rationally persuaded by others. It is very hard for people to make evaluations of moral competence because we know that human beings are always characterized by pretence especially when they want to achieve something. Again moral competence in people is mainly driven by intrinsic and extrinsic motivations which may be personal that the public can not identify. Moral competence evaluations are necessary because if dealing with people who lack moral values can really be frustrating because a person who lacks moral competence rarely acts accordingly (Wilson, 2003). References Matscieng. sunysb. edu. (2003) Engineering Disasters and Learning from Failure. Retrieved on May 18th from http://www. matscieng. sunysb. edu/disaster/ Wilson, A. (2003). Democracy and moral Skills, Retrieved on May 13 from http://webcache. googleusercontent. com/search? q=cache:85JzO3p-0GkJ:www. wcp2003. org/arnold%2520wilson. doc+moral+competent+person&cd=2&hl=en&ct=clnk&gl=ke&client=firefox-a Engineeringschools. com. (2006). Top 10 Qualities of a Great Engineer. Retrieved on May 15th from http://www. engineeringschools. com/engineering-top-10. html. Industrialsafetyintegration. com. (2008). Industrial safety regulation. http://www. industrialsafetyintegration. com/risk-assessment-faq. htm Aeiconsultants. Com. (n. d). Engineering due diligence. Retrieved on May 18th from http://www. aeiconsultants. com/www/services_eng_due. html Cua, A. (2010). Competence, concern, and the role of paradigmatic individuals (chun-tzu) in moral education. Retrieved on May 18 from http://www. questia. com/googleScholar. qst;jsessionid=LyNG4rJ0bvDxQshkQ8QxrKd0d7WF2x0Wxm0Qp69L5qJt6NfQ0Hy5! 497373752! -1807481064? docId=95691114

Alberta Tar Sands

â€Å"Only when the last tree had died and the last river has been poisoned†¦will we realize that we cannot eat money†. This is an old Cree saying that is very applicable today. Is the mining of the Alberta tar sands worthwhile, knowing its devastating effects on the environment? There are very valid points for both arguments, being them economical, political, environmental, or moral. The mining of bitumen is not something that is sustainable for the environment, or the companies involved. Although these open-pit mines produce much of the world’s oil, people should consider paying more at the pumps rather than destroying the only world we have to live in. The tar sands in Alberta essentially benefit every country but Canada, and everyone will have to pay the price of the damage caused to the environment. Pollution is caused in the production of bitumen, as well as in its consumption. The first documented European discovery of the tar sands in the Athabasca region of Northern Alberta was made by Alexander Mackenzie in 1773. Over one hundred years later in 1899, Charles Mair and a party of Dene natives explored the Athabasca area by request of the Canadian government. 1 Mair and his party stayed at the northern fur trading post of Fort Chipewan. 1 Following his visit to the region, Mair made a very prophetic statement: â€Å"That this region is stored with a substance of great economic value is beyond all doubt, and, when the hour of development comes, it will, I believe, prove to be one of the wonders of Northern Canada†. 1 Commercial development of the Alberta tar sands first began in 1967 by Suncor . The oil crisis in 1973 sparked investor’s interest in mining development in Alberta, and Herman Kahn proposed that the Canadian government begin mining the tar sands. 1 However, the Trudeau government believed that it would overheat the economy, create steel shortages, unsettle the labor market, and drive up the Canadian dollar. 1 Now, instead of Canada mining the tar sands, global companies from the United States, China, Japan, Korea, France, and Norway have invested a total of 200 billion dollars in the Alberta tar sands. These investments account for sixty percent of global oil investments. Bitumen is defined as a naturally occurring semisolid mixture of hydrocarbons. The fields of bitumen are naturally occurring all around the Athabasca water basin. Most of the Alberta tar sands lie so deep underground that it must be removed by first separating the bitumen from the sand using steam-assisted gravity drainage (SAGD). 1 SAGD works by using water from the Athabasca River and heating it into steam. 1 The steam is then pumped into the ground using hoses. Steam melts areas of bitumen from top to bottom, and the liquid bitumen drains from to the bottom of the pit where it can be collected. This method was created by University of Alberta chemist, Dr. Karl Clark. It was first used by Suncor in 1965. Bitumen is considered one of the world’s dirtiest oils, because of its many impurities. 1 These impurities make a complex mining system necessary. Clearly, the harsh reality of having mined all of the clean oil is that we must now mine the dirtiest. Fort McMurray in Northern Alberta has changed dramatically due to the growth of the mining industry’s presence in the tar sands. 1 The growth in the area is said to be exponential, with no chance of slowing down anytime soon. This growth has completely changed the identity of the city. Housing in Fort McMurray is scarce and expensive. 1 It is nearly impossible to live in Fort McMurray unless you work in the mines. This has destroyed small business owners in the city, because they cannot get anyone to work for them at a reasonable wage. Also, the high average family income has caused high inflation rates. The mine employees who live in the city temporarily have caused the city shortfalls in roads, schools, and health care. Although shocking, these are typical problems that face cities that experience such a large econo mical boom in such a short period of time. The Canadian government has no regulations for the reclamation in the Athabasca region. 1 There is also little known as to how the diverse ecosystem of the region can ever be returned to its natural state. The wetlands that once covered the area cannot be replaced. Also, the large oil companies have not found any way to destroy the toxic waste byproducts in the tailings ponds. 1 In an effort of reclamation, 7. 5 million tree seedlings were planted in the area, but many did not survive because of the state of the soil. Syncrude spent 0. 20% of its total budget on reclamation efforts in 2005. There is estimated to be no bitumen left in forty years. The Alberta government fears that the cost of the reclamation will fall on taxpayers when the global companies leave. This is why it is essential for hold these companies accountable for reclamation while there is still money to be made in the tar sands. Bitumen requires much more energy in production than standard crude oil. 1 Producing one barrel of bitumen takes three times as much energy as producing a barrel of crude oil, and it creates three times as many pollutants. However, bitumen only sells for half the price of crude oil. Every day, the amount of natural gas needed to heat four million homes is used to boil water into the steam needed in SAGD. 1 The mines also use as much water per year as a city of two million people. To produce one barrel of bitumen requires the excavation of two tons of earth, and three barrels of fresh water from the Athabasca River. 1 1. 3 million barrels are exported every day. 1 Because of the oil production, the region has some of the most polluted air on the planet. The three hundred tons of sulphur that is released into the air per day has caused Alberta’ s eastern neighbor, Saskatchewan, to have recurring acid rain. This is just another example of how the destruction caused by oil production will ripple throughout the country. The forests in the area of the Athabasca oil sands have experienced extensive clear-cutting to make room for open-pit mines. 1 It is estimated that the mining developments in the region will eventually destroy a forest approximately the size of Florida. 1 Because of the destruction of the soil, the spruce and pine trees that once covered the region will never be able to grow in the now salt-rich soil. 1 This will obviously have a detrimental effect on the wildlife in the region. Already, the moose, deer, beaver, waterfowl, and other animals that once lived in the region are now scarce. 1 The delicate ecosystem of the area has been destroyed. The tailings ponds along the Athabasca River are used to hold the toxic waste that is produced in the production of bitumen. 1 These ponds now cover twenty-three square miles, and 400 million gallons of this toxic waste is produced daily. 1 It contains salt, phenols, benzene, cyanide, arsenic, as well as other carcinogens. 1 The tailings ponds pose a threat to wildlife that unknowingly enters the ponds believing them to be fresh water. This reality made headlines when 500 ducks were killed in the ponds on April 28, 2008. 1 The ponds are also not properly contained. Not only to the toxins leak into the groundwater, but many of the ponds leak directly into the Athabasca River. 1 There seems to be no real solution to this problem, as not even the experts know how to properly discard the waste in the tailings ponds. Canada has no official water policy, as well as the worst record of pollution enforcement among industrialized nations. 1 The tailings ponds contaminate the water, and Suncor and Syncrude are legally allowed by the Alberta government to ump 150 pounds of arsenic into the Athabasca River per year. 1 One hundred years ago, all of the water in Alberta was potable; it must all now be chemically treated. 1 Also, twenty-three percent of Canada’s freshwater can no longer support aquatic life because of watercontamination. Already, deformed fish are being found in Lake Athabasca. 1 Fort Chipewan is downstrea m from Fort McMurray and the mining operations. As an aboriginal people, they eat fish and wild game from the area. 1 They also drink the water from the Athabasca River. Five cases of cholangiocarcinoma, a rare cancer of the bile duct, have been recorded in Fort Chipewan in the last five years. 1 Cholangiocarcinoma typically occurs in one in 100, 000 people. 1 In 2006, Fort Chipewan’s population was 915. 1 These statistics speak for themselves; however, the province has denied the community a thorough health study. 1 The current state of Fort McMurray is due to the exponential growth that has taken place in the city. 1 However, the city’s seemingly thriving state makes it at risk for drugs, prostitution. Nearly half of mine workers test positive in drug screening. Therefore, most companies don’t do drug testing, because they would have nobody to work if they did. 2 The city and surrounding area have high rates of people driving while impaired, and road fatalities on Highway 63. 1 As well, the province of Alberta has the lowest voter turn-out in the country. 1 Fort McMurray has a high divorce rate, and a suicide rate thirty-one percent above the provincial average. 1 The city also has a high drop-out rate for high school students. The entire city is caught up in the money, not seeming to realize that their income is based on an unpredictable and unreliable market. The people living in Fort McMurray expect the money to keep on coming, and the people from outside of the city are only there for the money; when they’ve made the money that they went there to make, they will eventually leave. Alberta women also experience the highest level of abuse in the country. The province’s premier says that this is â€Å"the price to pay f or prosperity. Unfortunately, to some degree, he’s right. ElDean Kohrs is quoted as saying that â€Å"a history of power production synonymous with boom development usually leaves behind spiritual depression, divorce, drunkenness, dissension, and death†. The people of Fort McMurray can only hope that once the bitumen is gone, the city will not end up like the Klondike City of the gold rush. Although there are many devastating environmental effects of mining bitumen in the Alberta tar sands, the mining gives way to many opportunities for economic gain. The global demand for oil is a huge factor in why it is beneficial to mine the area. The Alberta tar sands are the world’s last remaining oil field, and have attracted sixty percent of global oil investments. 1 Although bitumen is referred to as ‘dirty oil’ it cannot be argued that all forms of oil cause some kind of environmental damage. Canada is now the second largest exporter of oil in the world. It is without doubt that the tar sands would eventually need to be mined, knowing our growing rate of oil consumption; but the rate of the growth is what has frightened people away from the idea of mining the area. Many of the large oil companies are making large strides in making better environmental choices. Suncor has reduced its water consumption by thirty percent in the last two years, and Syncrude has reclaimed twenty-two percent of its disturbed land. The Canadian government has also spent six billion dollars on climate change projects in the last fifteen years. 1 These are positive signs showing that the ways of mining land are changing for the better. The tar sands have also prompted growth all over Alberta. All major cities in Alberta have seen substantial growth in population over the past five years, and this growth as made Alberta one of the wealthiest provinces in Canada. Bitumen mining has also had a large effect on the Canadian dollar. 1 Between 2003 and 2006, the Canadian dollar went from sixty-four cents to eighty-seven cents on the U. S. dollar. This value is nearly parallel with the price of crude oil. Canada’s main exportation priority has become providing the United States with oil. 1 Canada is now the single larger exporter of oil to the U. S. 1 The U. S. has a high demand for oil, as U. S. citizens currently consume twenty-five percent of the world’s oil. 1 However, because of our high exportation, the Free Trade agreement is under intense scrutiny. It would seem that the agreement is no longer benefitting both countries. In summarizing the arguments, you could come to several conclusions. You may believe that the devastating effects on the environment are not worth mining bitumen. You may believe that to stay economically strong, Canada must mine the Alberta tar sands and have high exportation to the Unites States. Morally, it is clear what is right; however, economic decisions are never easy to make. The mining has devastated the region, and it is easy for a person to say that is wrong. However, these same people would not be ok with walking to work, or with paying high prices at the pumps. It is an ethical dilemma that faces the people today, between what we know is right, and what we are willing to go without. It is undeniable that the argument for the thesis is much stronger, but it may not have much validity to people concerned with the economy. The mining of bitumen is not sustainable, and will eventually recreate the identity of northern Alberta. 1 We can conclude that mining the Alberta tar sands has a detrimental effect on the environment that will eventually affect the entire world. â€Å"When one tugs at a single thing in nature, he finds it attached to the rest of the world†-John Muir.

Analysis Of Kill A Mockingbird Essay -- To Kill a Mockingbird, White

The book notably opens with an immediate instance of self-delusion: tricking the reader into believing that Maycomb is just an old, ordinary, and quiet town through description of the town’s history, when in reality, it was teeming with prejudice and racism. The reader immediately leans about this sleepy southern town where â€Å"a day was twenty-four hours long but seemed longer. There was no hurry, for there was nowhere to go, nothing to buy and no money to buy it with, nothing to see outside the boundaries of Maycomb County† (Lee 6), however the reader slowly begins to realize that there’s more to the town than what meets the eye, as â€Å" it was a time of vague optimism for some of the people: Maycomb County had recently been told that it had nothing to fear but fear itself† (Lee 6). Up until this point, any first-time reader was probably thinking of a dreary, yet pleasant town where nothing really happened. However, this allusion to Roosevelt’ s fireside chats places this narrative in the 1930’s, and this is the detail that causes the reader to put the two ideas together. Any time before the late 60’s in a southern town does not bode well on the topic of acceptance, especially the issue of racism. This skepticism is later confirmed through Mr. Radley using a racial slur to accuse a black man for trespassing on his territory. Overall, the beginning of the book is a great example of self-delusion in order t... ... middle of paper ... ...tside the courthouse after the trial, and Jem was instantly reminded of the verdict: Jem was suddenly furious. He leaped off the bed, grabbed me by the collar and shook me. â€Å"I never wanta hear about that courthouse again, ever, ever, you hear me? You hear me? Don’t you ever say one word to me about it again, you hear? Now go on!† (Lee 331). In the face of bigotry, Jem initially refused to accept reality. He refused to admit that, even though Maycomb was the town he grew up in, even though it was where he called home, he was completely surrounded by injustice. Jem deluded himself rather than accepting the fact that the world is a lot harsher, crueler and just more unfair than he thought. It’s a common theme across the book that people can’t accept the truth and choose to ignore it. And although the book takes place in the 1930’s, this self-deception is still present.

Quality Management Assignment on the ISO9001 Essay

Quality Management Assignment on the ISO9001 - Essay Example In a nutshell, it can be described as a system that facilitates the setting of rules to maximize opportunity while at the same time minimizing the risks for organizations or businesses. The standards are universally relevant and can potentially be applied to any business irrespective of size, scope or the field in which it operates. Background/Origins Contrary to popular assumption, ISO is not an acronym for international standards organization but a Greek word for equality signifying that all the standardized services and products are equal. ISO was initially formed in 1926 as the, International Federation of the National Standardizing Associations and by then it’s purpose was to provide, regulate and maintain standards in mechanical engineering. It disintegrated because of the World War 2, but regrouped in 1946 and assumed the name ISO, the origin of the ISO 9000 series is presumed to have been the US Navy Polaris Admiral, Hymen Rickover. He came up with the idea of investig ating and analyzing the operations of perspective subcontractors and tabulating the data to get a list of the most suitable candidates as well as collectively considering their weakness. Initially the standards were used exclusively for military supplies, however they later came to be used by NASA as well as the first NATO AQAP (1968) and the DEF British standards of the early 1970’s. However it became apparent that a similar civil standard were needed and the BS5750 was developed, this was replaced by the ISO 9000 series which has been continually upgrades to ensure it remains dynamic and relevant. Requirements When a firm decides to get an ISO certification, it needs to fulfill certain requirements in order to satisfy the standards body of their eligibility; on average, ISO certification for most firms takes anything between 3 to six months depending on size and complexity. For successful application and auditing it is important for the organization to have an insider who i s aware of what it takes to achieve the accreditation so they may work closely with management and lias with internal and external auditors to help carry out the groundwork (9001 Counsil, nd). The ISO 9001 manual provides a set of clauses that companies need to follow if they are desirous of attaining the certification by the accreditation body; the following are some of the major requirements: The organizations management system must be robust and effective such that the managers, employees and auditors can easily tell what parts of the overall system relate to specific clauses in the ISO- 9001 manual. This in not however to say that it should use the exact wording or structures as the manual, the firm is free to employ any format it choses as long as it can be clearly be understood in reference to ISO manuals. The firm needs to have a quality policy, which should be clearly documented, and detailing a commitment by the firm to comply with ISO through the operations of its manageme nt systems and a further commitment to quality service provision for its clients (Valeria and Waldomiro 2006, p.524). The ISO auditors will expect that key areas such as quality service provision, personnel training and methods of dealing with non-conformity should explicitly translate into measurable goals and objectives and be closely monitored. The ISO 9001 standards requires that organizations comply with 6 mandatory procedures, to this end,