Karl Marx s The Feminist Standpoint Essay - 1929 Words

That Nancy Hartstock should follow Karl Marx’s lead in developing her â€Å"Feminist Standpoint† - the perspective of the oppressed in a ‘phallocratic’ regime in order to describe the oppressive dynamics of the ruling gender – did not surprise me. Standpoint was the analysis that enabled Marx to accurately view and describe the exchange of values that ultimately benefits the bourgeoisie with surplus value and capital, much to the detriment of their workers (who are subsequently left to survive on subsistence-wages). Given its historic standing, political credentials, and academic regard, Marxist understanding of capital and capitalism would be the logical blueprint upon which to build a more modern analysis of similar social relations. In that regard, â€Å"The Feminist Standpoint† successfully succeeds in what it intends to achieve – to construct a unique female viewpoint from which to map out the long reach of a repressive patriarchy . As many feminist researchers have long known and advocated for, the view from the bottom-up is the one that will yield the widest view of the dominant group’s top-down subjugation (Hesse-Biber 2006). Yet, in adhering so closely to Marx’s model of dichotomous dynamics – bourgeoisie vs. proletariat, owners of the modes of production vs. workers, capitalism vs. revolution - â€Å"The Feminist Standpoint† appears to leave itself little theoretical space to imagine any nuanced interventions of its binaries. Hartstock seems content – albeit withShow MoreRelatedDorothy E. Smith1454 Words   |  6 PagesDorothy Edith Smith â€Å"Feminist Standpoint Theory and Institutional Ethnography† 1926- Dorothy E. Smith was born in North England in 1926. Dorothy E. Smith has lived a long life and commonly refers to it as â€Å"a long time ago and another world†. According to Smith, she has grown from the young woman to now due to several experiences. Smith has been employed in many different capacities such as a secretary and a clerk. In her Mid-twenties, she worked at a book publishing company. Smith attemptedRead MoreKarl Marx And The Rise Of Capitalism1911 Words   |  8 PagesKarl Marx was the first in a series of 19th and 20th century theorists who started the call for an empirical approach to social science. Theorizing about the rise of modernity accompanied by the decline in traditional societies and advocating for a change in the means of production in order to enable social justice. Marx’s theories on modernity reveals his beliefs of modern society as being influenced by the advancement of productive forces of modern industry and the relationships of pro duction betweenRead MoreThe As A Science For Emancipation871 Words   |  4 Pagesanalytic critical synthesis, which consists at presenting, discussing and debating the many contributions attributed directly to critical synthesis in order to unravel certain theoretical and conceptual nodes. More than 150 years have elapsed since Marx and Engels laid the groundwork for the materialistic theory as a science for emancipation. The reception granted to this theory was very powerful: Marxist materialism was erected as a State scientific doctrine within the Soviet bloc; it was the theoreticalRead MoreCritical Social Theory : Power, Critique And Praxis3794 Words   |  16 Pages______________________________________________________ In order to delineate the nature of power and domination in understanding contemporary society, this major essay will provide an advanced critical and comparative analysis of the social theory ideas of Karl Marx, Michel Foucault and Dorothy Smith. Resultant of such analysis, this essay will also postulate how conceptions of power and domination may be used to cultivate practices of emancipatory social change for the enhancement of individual freedoms byRead MoreDorothy Smith : The Theorist That I Chose1809 Words   |  8 PagesIntroduction The theorist that I chose is Dorothy Smith. She is a well-known Marxist feminist scholar and activist (Carroll, 2010, p. 1). The reason I chose to write about Dorothy Smith is because her unique approach to feminism and women’s movements interested me, making me want to learn more about her. Biography Dorothy Smith was born in England in 1926. In her late 20’s she applied to the London School of Economics for her undergraduate studies in the hopes of getting a better secretarial jobRead MoreMarxism and Class, Gender and Race: Rethinking the Trilogy5203 Words   |  21 PagesBelkhir, Editor Introduction A taken for granted feature of most social science publications today, especially those about inequality, is the ritual critique of Marx and Marxism in the process of introducing theoretical alternatives intended to remedy its alleged failures. This practice became popular in early feminist literature: Marx and Marxists were criticized for not developing an in-depth analysis of the oppression of women, their economism, class reductionism, and sex blind categoriesRead Morebiology 125894 Words   |  24 Pagesand social resources in society. Money does matter Social Class and class relations -Socioeconomic status are important because economic resources are related to power in society, and economic inequalities influence nearly all aspects of people s lives---ïÆ'  Social class share similar life chances- they share opportunities to achieve success and gain economic power. [Social stratification] - is the concept used to refer to structured forms of economic inequalities that are part of the organizationRead MoreExistentialism vs Essentialism23287 Words   |  94 PagesThe philosophy that encompasses the absurd is referred to as  absurdism. While absurdism may be considered a branch of existentialism, it is a specific idea that is not necessary to an existentialist view. * It s easy to highlight the absurdity of the human quest for purpose. It s common to assume that everything must have a purpose, a higher reason for existence. However, if one thing has a higher purpose, what is the reason for that purpose? Each new height must then be validated by a higherRead MoreFrom Salvation to Self-Realization18515 Words   |  75 Pagesinsisted that her largest purposes were efficiency and true self-control. The emerging therapeutic ethos was a muddle of spontaneity and calculation. 37This coexistence of abundance therapy with vestigial prudence surfaced clearly in the work of Luther S. Gulick YMCA organizer, founder of the Campfire Girls, and apostle of The Efficient Life (1907). While Gulick frequently characterized health as the careful management of scarce resources, for him the efficient life was ultimately the exuberant life

Literature Review - 2013 Words

Objective For the articles in my Literature Review, I have chosen one objective from my research proposal. The objective that I have chosen is the following „ « To inform Pizza Hut about the value of motivation and ways to motivate its employees Reviving staff spirit: a key to impressive service. (Customer Service). „ « Scott, Gail (Sept  ¡V Oct 2001) - Objective: This journal article is concerned with workers in the healthcare industry, who are demoralized and dissatisfied with their jobs. The article mentions the methods that successful systems use to help their staff members reconnect with the firm ¡Ã‚ ¦s mission and vision, and bring new life and meaning to their work. The various motivational techniques mentioned that are used in†¦show more content†¦- Tools: The survey was administered to respondents holding different profiles  ¡V 56% male and 45% female, in different age groups. Their occupations were mainly consultants (20%), managers (18%), professionals (11%), IT (6%), secretarial (2%), etc. The survey included the factors that motivates employees (table below) Factor % of Respondents who voted each factor as  ¡Ã‚ ¥Very Important ¡Ã‚ ¦ Being treated fairly/valued 78 Good relationships with colleagues 69 Good Current pay/salary 56 Job Security 54 Effective leadership 50 Good benefits 47 Feeling important and involved 45 Good relationship with boss 45 Training 43 Good location and environment 38 - Findings: It concludes by mentioning that it is becoming increasingly tough to retain good employees and many companies are realizing that motivation schemes are an excellent method of reducing turnover. From the above results, it is evident that workers want to be treated fairly and also want to develop good relationships with colleagues (best motivators). Motivating employees. „ « Davidson, Jeff (May 1990) - Objective: This article aims to determine how employee turnover in the restaurant industry can be reduced. This is an appropriate article for my research study because it concerns the same line of business that my research is concerned with. Also, the article satisfies one of my research objectives, as it mentions a list of guidelines on how toShow MoreRelatedEssay Literature Review1001 Words   |  5 PagesLiterature Review The purpose of this research project is for you to create a scholarly piece of graduate-level research and writing, which conforms to APA format. Competency in the APA format is required of all Business graduates of Liberty University, as set forth by policy of both the Graduate Faculty and the administration. You will research and write a literature review on a topic relevant to our course. What is a Literature Review? â€Å"A literature review discusses published informationRead MoreNarrative Literature Reviews1589 Words   |  7 PagesNarrative literature reviews Introduction n A literature review is a comprehensive study and interpretation of the work that has been published on a particular topic n A literature review should convey the knowledge and ideas that have been established on a topic and their strengths and limitations Why undertake a literature review? n To provide a review of the current knowledge in a particular field n Provide a description of research studies n Identify gaps in current knowledge n Identify emergingRead MoreImportance And Characteristics Of Literature Reviews1615 Words   |  7 PagesImportance and Characteristics of Literature Reviews A literature review examines existing research that is important to the work that you want to do. Literature reviews provide important background information and details about a specific research topic. Providing background information can help to demonstrate the importance of a topic, and can help to establish understanding of a subject or issue. An effective literature review also provides a space to elaborate on future work to be done on aRead MoreHrd Audit Literature Review683 Words   |  3 PagesLiterature Review If you believe everything you read, better not read. (Japanese Proverb) [pic] What is a literature review? A literature review is an account of what has been published on a topic in the past. Its purpose is to inform the reader what has been established about a topic and what the strengths and weaknesses are. A literature review must be defined by a guiding concept and should not be a list of all the material that you can find (Porter, S. 2008, p.49). What isRead MoreA Literature Review : The Walden University Library Essay1070 Words   |  5 PagesA literature review is an interpretation of arrays of circulating articles written by the scholar-authors’ of researchers related to several topics. A literature search for evidence-based research can be overpowering. The Walden University library illuminates on the superlative quality of evidence-based research and which databases to utilize with research searches. Filtered resources are the superlative quality of studies related to evidence-based practice and encompasses systemic reviews, criticallyRead MoreThe Impact Of Telemedicine On Health, A Systematic Literature Review1530 Words   |  7 PagesIntroduction To evaluate and study the impact of telemedicine in health, a systematic literature review was conducted. An electronic research through the University of Maryland library was done the articles selected dated from 2000 to 2014. A total of 12 articles was reviewed that dealt with clinical outcomes, efficacy, patient and provider satisfaction. Telemedicine as an emerging field can greatly improve the outcomes of healthcare thus resulting in decrease the delivery cost of healthcare. WhileRead MoreLiterature Review : The Class Collage By Jeff Sommers1503 Words   |  7 Pagesexploitation† by Matt Zwolinski is about the ethical questions that are raised about the moral claim of the conditions in sweatshop that are accepted by choice and exploited for gains. These two peered review articles both shows some common similarity and a minute different between the two Identification Both peer-review articles use MLA citation. They both have a lengthy work cited pages/ references at the end of the article. The citations are alphabetically put in order and the citation itself is shown byRead MoreReview Of Formative Fictions : Imaginative Literature And The Training Of The Capacities `` Essay2185 Words   |  9 PagesNayiri Khatchadourian HNRS 63W Prof. Bruce Stone 6 June 2017 The Consequence of Reading Fiction In his essay †Formative Fictions: Imaginative Literature and the Training of the Capacities†, Joshua Landy, professor at Stanford University, aims to explain the function of fiction and the reward of our engagement with literary works. Landy highlights three theories of the function of fiction: the exemplary branch, which invites the reader to consider characters as models for emulation or avoidance,Read MoreReview Of Literature Review On Literature Essay2370 Words   |  10 PagesChapter - 4. REVIEW OF LITERATURE Literature survey is undertaken to study and analyze the finding of other researcher in their studies that are related to the subject under consideration. A research literature review, as a process, is a systematic, explicit, and reproducible method for identifying, evaluating and synthesizing the existing body of completed and recorded work produced by researchers, scholars and practitioners (Fink, 2010). As a noun, literature review is an organizedRead MoreLiterature Review793 Words   |  4 PagesU02a1 Building Your Literature Review Plan: Part One - Sheila Darden The plan to collect and organize literature that explains the history of retention starts with the collections of scholarly, peer reviewed articles that provide insight to the history of retention. The literature will be organized alphabetically at first then to gain a better insight into the history of retention the collections of scholarly, peer review articles will be organized according to the date they were published. The

International Strategy Management and Social Responsibility

Question: Discuss about the International Strategy Management and Social Responsibility. Answer: Introduction Corporate social responsibility is a standard business practice that enhances the business reputation and the reason of existence in the cynical business world. CSR strategies are also considered as sustainable strategies that represents the competitiveness of companies. However, CSR strategies include strategies and policies that integrate environmental, social, human rights, ethical or consumer concerns that are focused on the business operational strategy of the business (Galbreath and Shum 2012). By performing CSR activities, the companies are aiming in achieving a positive impact in the society by maximizing the shared value of the companies. It is seen that CSR activities enhance the business performance as well as higher employee engagement. The companies have markedly provided a better standard of the customer service. Two companies are described in terms of their CSR activities. The CSR activities of Sony Australia and Melbourne Water are illustrated in the study. Melbourne water is considered as the top Australian companies in terms of CSR activities (Haski?Leventhal 2013). The CSR activities include water consumption, paper use, electricity usage, and volume of the waste that has been sent to landfill. In terms of sustainable sites, recycling of mobile phones, light, corks, batteries, removing excess lights, installing rainwater tanks in reducing potable water consumption. There are number of other CSR programs that Melbourne Water are doing such as sustainable training, eco buy membership, bicycle users group (Melbourne Water, 2016). Sony Australia is ranked as top companies in CSR activities. CSR activities of Sony Australia are categorized into few groups such as community and environment. Preserving natural environment as well as creating positive impact on the lives of people of the operating area of Sony. The company is focused on doing myriad of activities that can address the global and local needs of the communities while maintaining sustain ability (Sony 2016). References Sony, 2016.corporate:csr. [online] Sony Australia. Available at: https://www.sony.com.au/section/csr [Accessed 12 Dec. 2016]. Melbourne Water, 2016.Corporate sustainability - Melbourne Water. [online] Melbournewater.com.au. Available at: https://www.melbournewater.com.au/aboutus/whoweare/pages/corporate-sustainability.aspx [Accessed 12 Dec. 2016]. Galbreath, J. and Shum, P., 2012. Do customer satisfaction and reputation mediate the CSRFP link? Evidence from Australia.Australian Journal of Management,37(2), pp.211-229. Haski?Leventhal, D., 2013. Employee engagement in CSR: The case of payroll giving in Australia.Corporate Social Responsibility and Environmental Management,20(2), pp.113-128.

Prevention of Date Rapes With the SARA Model

Rape is one of the forms of sexual assaults that may happen to either women or men of any age. Usually, it is an unwanted and forced act. This is a crime that may be committed by different people: strangers, relatives, dates, etc. No matter where and how rape takes place, it is rather traumatizing to women, men, boys, and girls who have been raped.Advertising We will write a custom research paper sample on Prevention of Date Rapes With the SARA Model specifically for you for only $16.05 $11/page Learn More This is why they need care, support, help, and necessary treatment. Date rape is one of the kinds of rape that happens between people who know each other and have either sexual or platonic relations. This sexual assault usually happens at dates this is why it is called date rape. The rapist can be a victim’s friend, boy/girlfriend, or acquaintance. It can be either planned or spontaneous. This is why it is not that easy to know for sure who can be a rape victim and when and where the sexual assault may happen. Date rape cannot be called an act of sex. It is mostly an act of violence where sex serves as a weapon in order to gain power over another person, the victim. To help and prevent people against date rapes, the problem of date rape may be examined by means of the SARA model, which is Scanning, Analysis, Response, and Assessment. The SARA model is one of the problem-solving models that have been successfully applied by numerous police departments. However, people can also use this approach in order to strength their own training and solve different problems. Date rape is a domestic crime, it is a huge problem to lots of people (boys, girls, men, and women), and it needs to be solved somehow. The SARA model is a problem-solving approach that helps to reduce the impact of domestic crime and other problems appeared as a result of date rapes. This model consists of several components: scanning, analysis, response, and asse ssment. Date rapes may be analyzed from these four perspectives in order to help victims to understand that it is not their fault and show what measures need to be taken to overcome the stress and other difficulties after a person has been raped. The first element of the SARA model is scanning. At this stage, there is nothing extra-difficult. During the scanning of date rape, it is necessary to identify the problem, its consequences, urgency, and frequency. â€Å"For a secular-liberal philosopher of sexuality, rape is the paradigmatically morally wrong sexual act, in which one person forces himself or herself on another or uses threats to coerce another to engage in sexual activity† (Power Soble, 2007). Lots of date rape victims think that it is their fault, that this date rape happens because they have said or done something wrong. Due to this misunderstanding or just because of a simple fear to betray and lose a friend or a boy/girlfriend, about â€Å"60% of rapes/sexual assaults are not reported to the police.† (Denim Day, 2008). It is crucially important to understand that the blame lies only with the rapist. No one has such a right to have sex and, even more, force to have sex with a person without a will.Advertising Looking for research paper on criminal law? Let's see if we can help you! Get your first paper with 15% OFF Learn More Date rape is usually a kind of domestic crime. It has been stated that â€Å"15% of sexual assault and rape victims are under age 12† (Denim Day, 2008). Children cannot understand what is really happening and what needs to be done. They trust someone who is older, and become rape victims without even guessing what it is. This is what the second component of the SARA model, analysis, is all about. The analysis of date rapes helps to understand why the crime happens and what the conditions are. As a rule, the reasons for date rapes are alcohol, drugs, personal disbalance, or life discontent. Usually, at dates, men/boys prefer to use some alcohol to relax a bit. Drunk men/boys may simply rape their own wives/dates, and children against the will. Sometimes, men think that women’s NO seems like YES but a bit later or MAYBE. However, if a woman says NO and repeats it for several times, it cannot be interpreted any other way. It is also important to add that children and women are not the only date rape victims. â€Å"Males are the least likely to report a sexual assault, though they make up about 10% of all victims†. (Denim Day, 2008) â€Å"After a problem has been clearly defined and analyzed, police officers confront the challenge of developing a plausibly effective response. The development of appropriate responses is closely linked with the analysis that is performed.† (Braga, 2008) According to this scheme, it is also possible to solve the problem of date rape. The purposes of the third element of the SARA model, response, are to choose an alternat ive method, to outline a response plan, and to search for the communities with the similar problems. One of the first things that any person, who has been raped, should do is to visit a medical expert. There are many medical centers, which provide rape victims with the necessary help, support, and care. First, it is necessary to check the victim for possible sexuality transmitted diseases. It is very easy to catch some venereal disease or internal injures. This is why it is better to visit a doctor without changing clothes and washing. For many women and girls, it is not that easy not to clean up and change clothes, however, such activity will help medical experts provide the victim with the better treatment and pay attention to every injured place. Young people are afraid to visit doctors and share their problems with someone else, as they do not want their parents and friends get to know about the accident. However, it is better to chase all fears and be ready to get the necessary help and treatment. Second, medical experts will help to not only identify and treat the possible venereal diseases but also prevent unwanted and early pregnancy. This is a plan that should be used after the sexual assault. Now, it is necessary to talk about the measures that should be taken to prevent another date rape and be ready to defend.Advertising We will write a custom research paper sample on Prevention of Date Rapes With the SARA Model specifically for you for only $16.05 $11/page Learn More To avoid date rapes, it is possible not to stay alone with the person whom you do not really trust, have various means of protection (for example, a spray can), and a phone at hand. It is also possible to visit some training courses to be ready to fight against the rapist. People should not deny themselves dates, new meetings, and acquaintance with new people. It is just necessary to remember about the means of protections and be ready to use them. The la st component of the SARA model is assessment. â€Å"Assessment is the culmination of the evaluation process and represents the final stage where it is determined whether the targeted problem changed as a result of the implemented responses and decisions are made about continuing the response.† (Braga, 2008) Every rape victim copes with after-rape stress in different ways. Some people prefer to talk to social therapists one-on-one. The other people prefer to join a support group in order to discuss the problems together – this allows not only getting help but also providing the others with the necessary support and sharing personal experience. Any way, these methods help to get life power back and move on further. At such meetings, it is possible to check the effectiveness of possible protection methods, check the readiness for another date rape, and be protected. â€Å"Rape is a crime of entitlement not evolution, of opportunity not imperatives, of permission not pass ion.† (Travis, 2003) This is a huge problem of modern society. Scientists and medical experts try to find the best solution day by day. The SARA model is one of the solving-problem approaches that help to understand the reasons and the urgency of rapes, date rapes in particular. The major components of this method are scanning, analysis, response, and assessment. They describe exactly what steps should be taken in order not only to survive after the rape but also prevent another similar sexual assault. The SARA model is rather simple and effective. With the help of this model, date rape victims, who do not want to share their troubles with other people, can find the answers to lots of questions. Reference List Braga, A. A. (2008). Problem-Oriented Policing and Crime Prevention. Criminal Justice Press.Advertising Looking for research paper on criminal law? Let's see if we can help you! Get your first paper with 15% OFF Learn More Denim Day 2008: Rape and Sexual Assault Fact Sheet (2008) Web. Power, N., Soble, A. (2007). The Philosophy of Sex. Lanham, Maryland: Rowman Littlefield. Travis, C. B. (2003). Evolution, Gender, and Rape. Massachusetts: MIT Press. This research paper on Prevention of Date Rapes With the SARA Model was written and submitted by user Kymani Peters to help you with your own studies. You are free to use it for research and reference purposes in order to write your own paper; however, you must cite it accordingly. You can donate your paper here.

20 Cause and Effect Essay Topics on Biomedical Physiology

20 Cause and Effect Essay Topics on Biomedical Physiology The study of the functions of the human body, its reactions to both chemical and physical elements and how this understanding can be put to use in solving health problems in humans is what biomedical physiology is all about. And from time to time, students studying science related courses may be asked write essays on biomedical physiology which can be somewhat difficult due to the amount of research that must be put in to ensure accuracy. This article is written to serve as a guiding light to those who are entirely in the dark on how to go about writing an essay on biomedical physiology. Here, a diverse list of cause and effect essay topics on biomedical physiology will be provided in order to help students create a writing structure from scratch. Also, a sample essay using one of the listed topics will be included and can be viewed as a road map on writing cause and effects essay. 20 Cause and Effect Essay Topics on Biomedical Physiology: Investigating Biomedical Innovations and the Role Physiology Plays in its Growth The Role of Biomedical Physiology in the Advancement of Bionics Understanding the Effects of External Pressure to Human Organs The Study of Human Physiology and its Importance in Developing Biomedical Devices Exploring the Role of Biomedical Physiology in Biomedical Engineering Juxtaposing the Fields of Biomedical Physiology and Biomedical Engineering in Advance Medicine How Understanding the Mechanical Functions of the Human Body Aids Biomedical Innovation The Human Body, Biomedical Physiology and Improving Medical Health Care How an Understanding of the Human Body and its Control System aids Biomedical Science Biomedical Engineering and the Role of Human Cells in Developing Health Solutions What Heat Acclimatization in Humans can Teach Biomedical Scientists about Fluid Transfer Physiological Knowledge of the Human Skin and its Role in Surgery Procedures The Muscular System of the Human Body and the Development of Prosthetic Aid The Role of Biomedical Physiology in Developing Corrective Surgery Equipment Exploring the Gains of Biomedical Physiology in the Field of Biotechnology Making a Case for Biomedical Physiology and the Opportunity it Creates for Women Discussing the Great Strides Biomedical Physiology has Engineered in Medical Procedures The Future of Human Health and the Role of Biomedical Physiology The Future of Biotechnology and How Biomedical Physiology Drives it The Biomedical Engineering Revolution and why Physiology has a Part to Play Now that we have our 20 cause and effect topics on biomedical physiology, the next step as earlier discussed is providing you with a sample essay. This essay will be provided in the following paragraphs and we also implore you to take advantage of these topics by developing one yourself or using them as a form of inspiration in choosing a topic for your custom essay. Our task is to simplify yours and we intend to do this with every article in the biomedical physiology essay series. Sample Essay: Investigating Biomedical Innovations and the Role Biomedical Physiology Plays in its Growth Knowledge precedes invention. Therefore, before anything can be invented, a thorough knowledge of the laws and mechanisms governing the inventor’s niche must be thoroughly understood before innovation can take place. In this essay, I will attempt to show how medical health issues became the cause for scientist seeking knowledge on the human physiology and how this acquired knowledge has been used effectively to create biomedical devices in modern medicine. In the 18th century, science struggled with solving medical issues relating to aging, affecting surgical procedures due to a lack of adequate equipment. These difficulties in treating patients led to rapid experiments which were done for the sole purpose of understanding the human body system and the mechanics behind its function. As these studies became more specialized, the field of biomedical physiology was born. During the 19th century, enough knowledge had been gathered concerning the human anatomy to help scientist work on developing procedures, equipment and health aides dedicated in reducing the suffering of patients. Examples of such strides made in science due to the study of biomedical physiology include the creation of the first bionic arm in Edinburgh circa 1993. By the 21st century science had gone further in simplifying corrective surgery and other health defects with the use of insightful medical procedures and techniques which were spearheaded by advances in biomedical physiology. An apt example is the use laser surgery to correct simple eye defects by employing a completely non-invasive approach in treating a patient. Another example is the use of spinal gels in treating joint and spinal issues in aging humans. These great strides were in effect made possible due to scientist gaining a more complete understanding of how the body functions and the external pressures that affect the body’s system. Therefore, it is safe to say that difficulties in treating patients was the cause which led to scientist seeking more knowledge to combat diseases and the effect of the acquired knowledge can be seen today in the form of prosthetic limbs, laser surgery, pace setters and surgery equipment that ensure we receive better health care. The field of biomedical physiology is not done as more and more experiments and medical breakthroughs are still expected to occur in the near future. This is due to the number of scientist specializing in the field of biomedical science as well as engineers taking part in the new revolution. Consequently, advancement in stem cell research is moving at a pace which may see science regenerate dead cells or create new ones to take the place of dead cells. If successfully harnessed, stem cells can be used to solve previously untreatable medical conditions such as paralysis, loss of tissues, cancer and other malignant diseases. In conclusion, man has risen to the challenge of battling diseases by seeking enough knowledge to counter them and this process is currently working effectively for the human population. For further reading, do not hesitate to check our 10 facts for a cause and effect essay on biomedical physiology as well as a writing guide on the making of a cause and effect essay on biomedical physiology. References: Scribner, M. (2010). Imaging Innovations Lead to Advances in Radiation Therapy. Biomedical Instrumentation Technology, 44(4), 325-327. Malberg, H. and Wolf, W. (2006). Biosignal Processing: the Pacemaker for Innovations in Biomedical Engineering – State, Developments, Trends. Biomedizinische Technik/Biomedical Engineering, 51(2), pp.39-40. Ursino, M. (2003). Cerebrovascular Modelling: A Union of Physiology, Clinical Medicine and Biomedical Engineering. Medical Engineering Physics, 25(8). Sieck, G. (2015). Transforming Medicine Through Physiology. Physiology, 30(3), pp.173-174. Malberg, H. and Wolf, W. (2006). Biosignal Processing: The Pacemaker for Innovations in Biomedical Engineering – State, Developments, Trends. Biomedizinische Technik/Biomedical Engineering, 51(2). Storz, J. (2016). Gene Duplication and Evolutionary Innovations in Hemoglobin-Oxygen Transport. Physiology, 31(3). Newell, J. (2012). The Development of Biomedical Engineering as Experienced by one Biomedical Engineer. BioMedical Engineering OnLine, 11(1).

Thermal Properties of Glass Transition

Thermal Properties of Glass Transition Fiber reinforced polymer composites are often used as structural components that are exposed to extremely high or low heats. These applications include: Automotive engine componentsAerospace and military productsElectronic and circuit board componentsOil and gas equipment The thermal performance of an FRP composite will be a direct result of the resin matrix and the curing process. Isophthalic, vinyl ester, and epoxy resins generally have very good thermal performance properties. While orthophthalic resins most often exhibit poor thermal performance properties. Additionally, the same resin can have vastly different properties, depending on the curing process, curing temperature, and time cured. For example, many epoxy resins require a post-cure to help reach the highest thermal performance characteristics. A post-cure is the method of adding temperature for a duration of time to a composite after the resin matrix has already cured through the thermosetting chemical reaction. A post cure can help align and organize the polymer molecules, further increasing structural and thermal properties. Tg - The Glass Transition Temperature FRP composites can be used in structural applications that require elevated temperatures, however, at higher temperatures, the composite can lose modulus properties. Meaning, the polymer can soften and become less stiff. The loss of modulus is gradual at lower temperatures, however, each polymer resin matrix will have a temperature that when reached, the composite will transition from a glassy state to a rubbery state. This transition is called the glass transition temperature or Tg. (Commonly referred to in conversation as T sub g). When designing a composite for a structural application, it is important to make sure the FRP composites Tg will be higher than the temperature it might ever be exposed to. Even in non-structural applications, the Tg is important as the composite can change cosmetically if the Tg is exceeded. Tg is most commonly measured using two different methods: DSC - Differential Scanning Calorimetry This is a chemical analysis which detects energy absorption. A polymer requires a certain amount of energy to transition states, much like water requires a certain temperature to transition to steam. DMA - Dynamic Mechanical Analysis This method physically measures stiffness as heat is applied, when a rapid decrease in modulus properties occurs, the Tg has been reached. Although both methods of testing the Tg of a polymer composite are accurate, it is important to use the same method when comparing one composite or polymer matrix to another. This reduces variables and provides a more accurate comparison.

Citing references Outline Example | Topics and Well Written Essays - 500 words

Citing references - Outline Example ents who prefer the traditional format (face-to-face) do so for several reasons, but they most commonly cite a preference for the instructor presence and the learning advantage of face-to-face interactions. There are various disadvantages of face-to-face learning despite the fact that it is still the most popular mode of learning. Some of these disadvantages stem from the need for there to be an instructor present in order for lectures to take place and this added to the cost of transport imposed on the students may limit their access to education. Although it is emphasized by many that face-to-face learning is preferable, it is still quite limited: For example, the learning outcomes of students in a traditional face-to-face system may be considered to be better than those of students learning in a distance learning system but the latter has the advantage of permitting greater access to education. The distance learning system has an advantage over the face-to-face system because it enables many people to have access to education at their own convenience. This system is currently used by adults who, because of their busy schedules, cannot attend lectures frequently and their best and fastest option is to do so online. It is to the advantage of these students for them to have distance learning that is easier for them to cope with: Factors that predispose undergraduates towards taking online classes were examined and it was found that the risk factors for non-completion of their degree prefer distance education courses since distance educations courses provide students with more convenient and flexible class schedules. The distance learning system also has some disadvantages which face-to-face learning does not. Distance learning does not require the presence of a professor or instructor and this leads to less interaction between them. Furthermore, it is very difficult for a student to gain a full understanding of what the instructor is saying because responses

Image of nursing Annotated Bibliography Example | Topics and Well Written Essays - 250 words

Image of nursing - Annotated Bibliography Example The article analyses relevant literature published between 1980 and 2011 with an attempt to understand the situation of nursing image. According to the media, nursing profession has suffered from invincibility and poor communication since majority of nurses have been women lacking effective communication skills with the media. Nursing is seen to be a female job suffering from gender issues, thus it is difficult to recommend to a male student the profession. Nursing profession organizations have attempted to shape the image of nursing through implementation of ethics and codes of conduct as governing principles to the profession, nevertheless, this has not been efficient in ensuring sufficient resource allocation, remuneration and prevention of violence against the nurses. The unsatisfactory image of nursing has been a leading factor in low staff recruitment, shortage in nurses, and lack of public trust in nurses as well as job dissatisfaction among the nurses. However, well-coordinat ed mechanisms for improving nursing image are projected to be crucial for improvement of the nurses’ attitude towards performance, as well as increasing public trust on

American Has Too Many Malls Essay Example for Free

American Has Too Many Malls Essay Many traditional brick-and-mortar retailers are being threatened with economic destruction by their online competition. I’ve had the opportunity to spend some time looking at this issue, and I believe we’re seeing clear signs that the e-commerce revolution is seriously impacting commercial real estate and will continue to do so. Online retailers are relentlessly acquiring success in many retail categories. As a result, many offline businesses are fighting to survive for their economic life. A number of physical retailers have already succumbed to online competition including Circuit City, Borders, CompUSA, Tower Records and Blockbuster. Many other physical businesses are also showing signs of serious economic distress. While many of these large businesses collapsed due to their inability to compete online, The shopping mall is also in danger from the online shopping revolution. Many malls are closing stores by the thousands, and there are few large physical chains opening stores to take their place. The recession in 2008 was the catalyst for bringing down many of these businesses, but competition from online retailers continued the financial difficulties for many offline retailers. The mall business isnt economically healthy either. Most professionals understand that profound changes are afoot. Don Wood, CEO of federal realty investment trust, says there is too much retail supply in this country. The wall street journal reports: green street advisor (forecasts) that 10 percent of the roughly 1,000 large malls in the U. S. will fail within the next 10 years †¦. Thats a conservative estimate. Many mall CEOs predict the failure rate will be higher. I agree with the above perspectives. A report from Co-Star observes that there are more than 200 malls that have vacancy rates of 35 percent or higher. This is a clear marker for shopping center distress. In short, These malls are becoming ghost towns. They are not economically successful now and will only get less so as online business continues to steal retail sales from physical stores. Hundreds of malls will soon need to be repurposed or demolished. Strong malls will stay successful for a while since retailers are willing to pay for foot traffic and customers, but even they stand in the path of the shift of retail spending from offline to online. However, despite the decline of physical commerce, there has been a huge rise in online commerce. If I were thinking of starting a new retail brand right now, I would unquestionably start it online. many very talented entrepreneurs are doing just this. I personally shop at Bonobos for pants, J. Hilburn for sweaters, Ledbury for shirts and Warby Parker for eyeglasses. In the past, these retailers have started in the mall but they now are starting online. This is a trend that will undoubtedly continue. There will clearly be fewer new offline retailers to take the space vacated by the disappearing brick-and-mortar chains. This puts further pressure on malls to try and make money. While doing research for this article, I came across a fascinating website called deadmalls. com. it is a site that chronicles the stories of hundreds of already or soon-to-be dead malls. Unfortunately for mall owners and people who work inside them, the content on deadmalls. com is about to expand substantially. There just are too many malls in America, and this will only get worse.

Filing For A Quick Divorce :: essays research papers

Filing for divorce has become a simple and quick process with the release of self-help kits. In the past a simple divorce would cost an average of fifteen hundred to two thousand dollars and take about six months to complete. Now for a fraction of the cost and time you can file for a divorce without hiring an attorney. For thirty-five dollars you can purchase a self-help kit at the courthouse and begin the process of ending your marriage. The kit breaks down the process into simple steps, it includes all the forms necessary for filing and one hour of legal advise from a public attorney. The first form is a questionnaire requesting information on both parties of the marriage. Then comes a Civil Cover Sheet, this form is used by the courthouse to assign a case number and a judge to the divorce. A Summons and a Petition for Dissolution of Marriage are prepared and served on the party not filing the divorce. A Summons is a form announcing the commencement of a legal proceeding in court. It contains instructions on how to answer the petition and who to contact. The Petition for Dissolution of Marriage is a document that contains all the information on the marriage. When the marriage began, where it took place, etc. This document also includes information on the division of any properties, and if there are any children to the marriage. Attached to the Petition for Dissolution of Marriage is a Financial Affidavit. This document is a requirement of the court and both parties must fill one out. It is a detailed list of the expenses and earnings of each party in the marriage. The Financial Affidavit is the most tedious form to fill out. Once these forms are completed you may take them to the Clerk of the Court for filing. This is the official commencement of a case, the clerk will assign a case number, a judge and forward the forms to a Sheriff. This process is called "filing" and it will cost you two hundred and fifty-one dollars and fifty cents. The Sheriff will go to the residence of the party not filing for divorce and personally hand him or her the papers, this is called serving. In case the person filing for divorce does not know where the other lives, then notice of the divorce must be done through publication.

Argumentative: Pollution and Hybrid Cars

Argumentative Essay Paragraph 1—Introduction: Preview the structure of the essay. Claim: The overall thesis the writer will argue for. Paragraph 2—Data: Evidence gathered to support the claim. Warrant (also referred to as a bridge): Explanation of why or how the data supports the claim, the underlying assumption that connects your data to your claim. Backing (also referred to as the foundation): Additional logic or reasoning that may be necessary to support the warrant. Paragraph 3—Data: Evidence gathered to support the claim.Warrant (also referred to as a bridge): Explanation of why or how the data supports the claim, the underlying assumption that connects your data to your claim. Backing (also referred to as the foundation): Additional logic or reasoning that may be necessary to support the warrant. Paragraph 4—Counterclaim: A claim that disagrees with the thesis/claim. Rebuttal: Evidence that disagrees with the counterclaim. Including a well thought ou t warrant or bridge is essential to writing a good argumentative essay or paper.If you present data to your audience without explaining how it supports your thesis they may not make a connection between the two or they may draw different conclusions. *Don't avoid the opposing side of an argument. Instead, include the opposing side as a counterclaim. Find out what the other side is saying and respond to it within your own argument. This is important so that the audience is not swayed by weak, but unrefuted, arguments. Including counterclaims allows you to find common ground with more of your readers.It also makes you look more credible because you appear to be knowledgeable about the entirety of the debate rather than just being biased or uniformed. You may want to include several counterclaims to show that you have thoroughly researched the topic. Paragraph 5—Conclusion: Restate your topic and why it is important, restate your thesis/claim, address opposing viewpoints and exp lain why readers should align with your position, call for action or overview future research possibilities. Example:Claim: Hybrid cars are an effective strategy to fight pollution. Data1: Driving a private car is a typical citizen's most air polluting activity. Warrant 1: Because cars are the largest source of private, as opposed to industry produced, air pollution switching to hybrid cars should have an impact on fighting pollution. Data 2: Each vehicle produced is going to stay on the road for roughly 12 to 15 years. Warrant 2: Cars generally have a long lifespan, meaning that a decision to switch to a hybrid car will make a long-term impact on pollution levels.Data 3: Hybrid cars combine a gasoline engine with a battery-powered electric motor. Warrant 3: This combination of technologies means that less pollution is produced. According to ineedtoknow. org â€Å"the hybrid engine of the Prius, made by Toyota, produces 90 percent fewer harmful emissions than a comparable gasoline engine. † Counterclaim: Instead of focusing on cars, which still encourages a culture of driving even if it cuts down on pollution, the nation should focus on building and encouraging use of mass transit systems.Rebuttal: While mass transit is an environmentally sound idea that should be encouraged, it is not feasible in many rural and suburban areas, or for people who must commute to work; thus hybrid cars are a better solution for much of the nation's population. Argumentative Essay Graphic Organizer Directions: Choose an argument from to develop into an essay. Use the graphic organizer below to help you organize your essay. Creative Essay Title: _________________________________________Paragraph 1 Introduction: __________________________________________________________________ ________________________________________________________________________________________________________________________________________________________________________________________________________ __________________________________ Claim: ________________________________________________________________________ ______________________________________________________________________________ Paragraph 2Data (Evidence): _______________________________________________________________ ______________________________________________________________________________ ______________________________________________________________________________ Warrant (Commentary): __________________________________________________________ __________________________________________________________________________________________________________________________________________________________________________________________________________________________________________ Backing: ______________________________________________________________________ ______________________________________________________________________________ Paragraph 3 Data (Evidence): Secondly, _______________________________________ ________________ ______________________________________________________________________________ ______________________________________________________________________________ Warrant (Commentary):

Project Sustainability

Executive summary This module is not a detailed study of all aspects of sustainability. The goal of this module is a general introduction into sustainability with a focus on the impact and the effect on projects  © University of Southern Queensland 2 MGT8021 – Project sustainability management throughout their life span. With this knowledge it should be possible for you to identify, understand and address the key issues related to definition and delivery of projects that adhere to current concepts of sustainability, and how to plan for the sustainment of those projects throughout their life span.The concept of sustainability is explored in terms of consumption of resources – this can apply to inputs that are required to the project ‘system’ in order to deliver the project outcomes, the processes by which the project is managed, and the nature of the outputs and their need for resources throughout their useful life span. A range of project sectors is consi dered in order to understand the different implications for each sector. Also, it must be remembered that sustainability works inside of a closed loop system.In all of your deliberations about sustainability and project management you must remember the need to maintain a systems approach. 1. 1 Sustainability issues in a project environment Sustainability is a term that evokes emotion in people about certain events or practices that affect our long term survival of ourselves and all other aspects of our planet. We need to be able to work through this emotion and focus on what is important in an objective and reflective way. By their very nature projects use and affect many resources throughout the life of the project.Some of these resources are consumed or adversely affected by the project. For example, if there was a project to build a new major airport, there would be many issues to consider, and the issue is can their resolution be sustained for the life of the airport? So, the qu estion we need to ask when addressing the project is ‘Can this project be sustained and for how long? ’ The resources required to sustain the project may be physical (natural resources) or they might simply be people (human resources). They could also include local resources as well as imported resources.As a result there are many dimensions of sustainability to consider in a project environment. In 1983 the United Nations World Commission on Environment and Development (WCED) convened under Gro Harlem Brundtland a commission to address the growing concern about the accelerating deterioration of the human environment and natural resources and the consequences of that deterioration for economic and social development. This became known as the Brundtland Commission. The Brundtland Commission defined sustainable development in its 1987 Report titled Our Common Future as:Sustainable development is development that meets the needs of the present without compromising the abil ity of future generations to meet their own needs (World Commission on Environment and Development 1987) A full copy of the report is available at http://www. un-documents. net/wced-ocf. htm There are other definitions but this one is often used as the baseline definition. The question that needs to be proactively addressed as we look at the resources required to construct and sustain a project, ‘will it be possible to sustain current and future resources? ’ There are two aspects of sustainability to a project.In the design and construction phases of the project, resources of all kinds are consumed. Similarly, during its operational life there is a need to  © University of Southern Queensland MGT8021 – Project sustainability management 3 provide resources so that the project can continue to operate profitably and efficiently throughout its life. This through life provision of resources is also known as the sustainment phase. This term is used by Defence, but it is also being used in the wider commercial areas. Blanchard (p. 350) provides a short description about sustaining system maintenance and support functions.But, to sustain these functions requires a capability to provide the range and depth of services for the expected life of the project, including extensions. We often think of project life in terms of years, but, more than likely, it will be decades or in the case of dams, centuries. So, it is important in terms of the project to understand the life of the project as well as the sustaining events for it. When dealing with terms that can have meanings depending upon the context of the situation as well as the potential for emotion, it is important to have a sound base on which to use the word, and to be able to defend its usage.A search of the Oxford English Dictionary shows that sustainability first appeared in the mid-1960s in a form that is consistent with contemporary usage. Its usage in the context of sustainable development is first referenced in 1972. So, it is a relatively new word. The On-Line Oxford English Dictionary defines sustainable development as follows: sustainable development n. (a) Econ. economic development which can be sustained in the long term; (b) Ecol. utilization and development of natural resources in ways which are compatible with the maintenance of these resources, and with the conservation of the environment, for future generations.When developing a project it is necessary to be able to determine the current and future needs of the project and the ability of the providers of the future to meet those needs. To carry out the sustainment work of maintenance will require facilities and workshops of different sources. Although these are technical designs, they are controlled by other factors such as planning laws. Therefore, to start developing a definition for sustainability we need to start by considering the wider meaning of sustainable development. Reading activity 1. 1 Selected reading 1. is the Sustainable Development Guidelines for the Brisbane City Council which is a large local government body in Queensland Australia (Brisbane City Council 2005). This reading will provide more indepth detail about sustainable development as required by a local government authority. On completion of this reading, carry out research to find out what your local government authority requires in terms of sustainable development. Compare the two approaches. Selected reading 1. 2 is a paper based on the work done by the Western Australia government on sustainability (Hartz-Karp & Newman 2006).Governments at all levels have an interest in sustainable development, and this paper describes the issues in setting up a sustainability program from first principles. After completing these readings, reflect on the wider issues of sustainability and the sustaining outcomes described by Blanchard. Can you identify the links between the different needs?  © University of Southern Queen sland 4 MGT8021 – Project sustainability management 1. 2 Reporting sustainability Given the diverse industries involved in projects, it would be difficult to have comparative and transparent reporting without some form of consistent process.This is achieved though the Global Reporting Initiativeâ„ ¢ (GRI) (Global Reporting Initiative 2008). The GRI is the world de facto standard on sustainability reporting. This is achieved though a set of guidelines, currently known as the G3. The purpose of these guidelines is for organizations to report their social, economic and environmental performance as routinely and with the same discipline as the financial reports. Many organizations routinely report on their sustainability credentials using the GRI G3 guidelines as the reporting standard.Reading activity 1. 2 Log onto www. globalreporting. org and familiarize yourself with the general content of the site. Read the G3 Guidelines to appreciate the range and depth of issues address ed in sustainability reporting. As can be seen from the G3 Guidelines, reporting imposes a significant workload on an organization. Also, as this is an important communication document for the organization, some industries can expect to have their sustainability report critically evaluated by groups within the community. Reading activity 1. 3Log onto websites for large organizations such as those suggested below and do internal searches for sustainability. Read these approaches and reports and see the extent to which this work is done. Now, if you were on a project within an organization such as this, with these reporting requirements, how would you approach this work? ? BHP Billiton at www. bhpbilliton. com ? Rio Tinto at www. riotinto. com ? Hydro Tasmania at www. hydro. com. au 1. 3 Sustainability impacts on management of projects Projects do not occur in a vacuum. They occur in a business environment that is closely monitored by many people.Many of these people have no direct in volvement on the project, but they are interested in it because of the way it could affect their lifestyle or the natural environment in some way. Traditionally, we talk about the shareholders of a project. Increasingly, business is being forced to consider Triple Bottom line (TBL) reporting. In this paradigm, shareholders are replaced by stakeholders. From a project management approach it is now necessary to make sure that a broader range of stakeholders than just shareholders is clearly identified. It is now  © University of Southern QueenslandMGT8021 – Project sustainability management 5 necessary to address the needs of stakeholders other than just shareholders, and these could be competing interests. Reading activity 1. 4 Read selected reading 1. 3 on sustainability in business (Dorf 2001). Consider the added requirements that emerging sustainability issues are placing on business. How do these issues get included in the overall budget for a project? As a project has a future life, it is not good enough to reinvent the past. It is necessary that you be able to consider future issues.These may be unclear early in the life of a project; but, you need to attempt to develop some idea of what sustainability issues will impact the future of the project. For example, a project might be a suburban rail system with an expected life of 40 years. How do you plan for appropriately trained people to maintain the system over the 40 years? One of the most critical aspects of through life project sustainability is obsolescence. The obsolescence could be in the form of parts, tools, facilities, or skills. At a higher level, obsolescence could be due to the technology or societal factors.An example is the demise of society’s acceptance of coal-fired power stations over the last few years. Obsolescence management is an important aspect of project management sustainability and requires good skills in understanding technology from all aspects. You need to be a ble to anticipate the changes that are likely to happen. This anticipation will usually rely upon reading about relevant and complementary topics as well as seeking specialized opinions. The reference list includes books that provide approaches to future issues and problems.Even though it may seem unrealistic at this time, carefully crafted future thinking may position your project far ahead of anything else at that time. The book Cradle to Cradle (McDonough & Braumgart 2002) is a good example of addressing the challenges we need to address. In the classic through-life approach we talk about ‘cradle to the grave’ to reflect that at the end of its useful life, equipment is disposed of in some way. In the ‘cradle to cradle’ concept the emphasis is on designing products and their packaging so that at the end of useful life they are regenerated, rather than just discarded thoughtlessly.Remaining Useful Life (RUL) is one of the measures of performance that is of ten used to asses an asset. This is usually calculated on classical economic bases to get the most profitable life out of an asset. However, it may be that other criteria included in the G3 or Triple Bottom Line reporting are the drivers of the Remaining Useful Life of the project. When considering the sustainability impact on projects it is necessary to take a systems view and think proactively about the through-life sustainability issues of a project.Just because the issue seems unrealistic at this time, does not mean that it could not turn into a significant problem to resolve in the future. That is, significant management problems may be created for the future.  © University of Southern Queensland 6 MGT8021 – Project sustainability management 1. 4 Sustainability considerations for project sectors In a practical sense, sustainability issues are driven by Environmental Impact Statements. There are two broad considerations: statutory and voluntary.In some projects (such as mining) there is a statutory requirement to perform an Environmental Impact Assessment (EIA) and publish the findings in an Environmental Impact Statement (EIS). Don’t get caught up in the actual terms, as there is little consensus on what constitutes an EIA or an EIA. In most cases, it will be decided by the circumstances of the project. On other projects there may not be any statutory requirement; however, given the attitude of the community towards major projects, there may be a need for voluntary consideration of the issues addressed in Environmental Impact Statement requirements.It is not possible to identify all considerations for all sectors and table 1. 1 provides a summary of the key general considerations to be addressed. Table 1. 1: Environmental considerations by project sector Sector Considerations Aviation Air worthiness, passenger comfort, passenger safety, reputation Property Physical appearance, occupant safety, public safety Engineering Design strength, mai ntenance, maintenance support, integrity Infrastructure Service provision, public safety, extremely long life Software Media, programming skills, configuration, documentationQuite often there are numerous regulations that prescribe the issues to be considered for sustainability. This is achieved through environmental investigations into a particular project. The Wyaralong Dam is a new project to build a dam near Beaudesert, south of Brisbane in Queensland, Australia. This project requires an Environmental Impact Statement, the details of which are available at: http://www. deedi. qld. gov. au/cg/wyaralong-dam-project. html Log onto the URL above and skim through the scope of considerations for such a project. Now, log onto the URL below for a fact sheet on environmental impact statements: http://www. pa. qld. gov. au/register/p00320aa. pdf While at this site navigate to the various links to obtain a wider perspective of the considerations of the environmental impact statements. Focu s on the first three elements of this fact sheet.  © University of Southern Queensland MGT8021 – Project sustainability management 7 ? assess the potential adverse and beneficial environmental, economic, and social impacts of the project; ? provide information to the public about the project and its impacts; ? obtain input from the community and stakeholders about the project, its impacts and management;These three elements address the core considerations that need to be addressed to demonstrate the sustainability of the project. Although there are many elements listed in the fact sheet, it is realistic to assume that if these three elements are not done correctly the project will find progress difficult for a number of reasons not associated with the technical aspects of the project. A significant issue that faces global organizations is to ensure that the sustainability considerations for projects that are legal in one jurisdiction are not illegal in another jurisdiction. Many larger organizations have Codes of Practice or Codes of Conduct to assure an independent legal authority that the integrity of their processes is compliant. Assuring project sustainability in your sector may fall into this realm of compliance reporting. You will need to find out to ensure that this matter is addressed otherwise it poses a significant legal and financial risk to the organization. That is, how do the governance responsibilities and accountabilities drive the requirements for sustainability considerations in your sector?To consolidate your understanding of sustainability considerations you should explore the statutory and voluntary considerations for project sustainability in your local area. 1. 5 Draft a sustainability model for a project A model is the description of reality. However, as many different people will have a diverse perception of reality, it is often difficult in a consensus environment developing a model. The risk adverse approach is to adopt a mod el developed by another group and adapt or adopt it for the group’s purpose. Sometimes this will work and sometimes it will not.Even with these difficulties it is still beneficial to consider the elements of a sustainability model. Reading activity 1. 5 Selected reading 1. 4 is a report on a national sustainability initiative. Sustainability models can take many forms and have different starting points, and an example of this is the Australian National Sustainability Initiative (ANSI) (Australian National Biocentre Inc. 2004). Look at the cover photo. It shows the interface between urban and un-developed land, with a creek as the boundary. If you look at the creek you will notice that it is a series of water holes.Now, count how many swimming pools are located in the adjoining private residences. Can our water courses sustain private swimming pools? Read through this initiative and form your own views about whether this document offers a baseline as a suitable model for susta inability? If it does: how and why; if it does not: how and why not?  © University of Southern Queensland 8 MGT8021 – Project sustainability management The basic model for sustainability is based on the balance between economics, ecology and society. Dorf (2001) paragraph 2. 3 addresses this triple bottom line approach.Figure 1. 1 provides an approach to a general model for sustainability. Figure 1. 1: The interdependence of economics, ecology and society (Source: Dorf 2001, p. 43) In this model the three elements of triple bottom line accounting are divided into four main groups of corporation, cultural values, community, and person. These groups are further subdivided into twelve components to be considered. In your current or future experience you will come across models with more than 100 components. Dorf (2001, p. 51) lists ten principles of sustainable business practices.There practices were developed by the Coalition for Environmentally Responsible Economics (CERES). In these examples from Dorf we see approaches to models based on a relatively few components. In drafting a model it is suggested that you work with 10–12 components to keep it understandable. If there are too many components it will be difficult to maintain comprehension of what is being modeled and this will make it difficult to communicate your model. Key aspects will get lost in the minutia of the detail. The twelve points proposed in figure1. are analogous to the standard twelve points of the compass, and this makes it easy to present to a wider audience. Other approaches to a model include the G3 reporting framework (Global Reporting Initiative 2008). The G3 describes how sustainability should be reported and this makes it a model in its own right. But this is a very detailed approach and is probably better approached through a more general higher model such as in Figure 1. 1. When drafting a sustainability model it is necessary to collect as many approaches to a model as is possible and to make them as inclusive as possible.The key issue is to be able to find the balance for your project that is accepted by the wider stakeholders, and does not trivialize important issues. This might mean that you have to research many aspects of the project, other than its technical components in order to draft a good model. In the supplementary reading list are several titles that provide a range of views to consider when developing project management strategies and plans.  © University of Southern Queensland MGT8021 – Project sustainability management 9 In this module we look at sustainability as a separate issue.However, it must be seen as part of the quality management system of an organization. ISO9000 is a set of standards for quality management maintained by the International Organization for Standardization , and proposes figure 2. 1 as a model for the delivery of quality within an organization. Sustainability is part of the quality system and s hould not be treated separately from it or exclude it. In this context, the quality system should also include project management standards such as those in the Guide to the Project Management Body of Knowledge (PMBOK) (Project Management Institute 2004).Thus, the key drivers in the project are addressed through the one paradigm of quality. Figure 1. 2: Model of a process-based quality management system (Source: ISO9000 2006, p. 3) In the quality diagram shown in figure 1. 2, the various stakeholders are clearly identified as input customers who are imposing requirements on the system. In the product realization phase, (the project) the requirements come to life and treated as part of the continuously improving aspects of the quality management systems. For those who use Six Sigma processes in their organization, the same link is made.A model for sustainability should not be seen as a separate model, but inclusive of and derived for and from the quality management system. All of the sustainability issues and considerations that we have addressed can be addressed within the quality management system model. This is probably the most powerful model to represent the commitment of the organization to sustainability. Conclusions Projects are an important mechanism to deliver the goods and services of all types that we require for living. This also includes the delivery of goods and services in the aid of others or natural disasters. University of Southern Queensland 10 MGT8021 – Project sustainability management Projects do not exist in a vacuum and impact on all aspects of society, economy and resources. This is represented by the triple bottom line approach to accounting, and this puts projects beyond the classic economic theory decision processes. There is increasing pressure on organizations to deliver projects that are more than simply good profit to the shareholders. The current and increasing requirement emphasizes the need to ensure that the project a lso brings benefits to society as a whole.To be able to consider this wider systems approach, it is necessary to proactively adopt an approach to projects that places correct emphasis on components that affect the sustainability of the project. These components could be as economically obtuse as placing high value on areas of biodiversity as the more measurable of higher levels of Earnings Before Interest and Taxes (EBIT). Being able to successfully navigate through sustainability issues is an increasingly important skill of the project manager.

Target Costing Is An Approach To Managing Product Costs Essays

Target Costing Is An Approach To Managing Product Costs Essays Target Costing Is An Approach To Managing Product Costs Paper Target Costing Is An Approach To Managing Product Costs Paper This paper discusses the usage and procedure of mark bing for merchandise development and cost direction and why it should be used in merchandise planning. To explicate the mark bing procedure, benefits, and jobs with its usage, the writers utilize a instance survey of a domestic fowl treating company fabrication place repast replacings for sale through supermarkets. Testing the efficiency and effectivity of ABC theoretical accounts, utilizing assorted methods, has been widely highlighted in early empirical surveies. The survey makes usage of secondary informations available from early empirical literature on execution of ABC theoretical account in banking industry. Although, the theoretical account proved to be successful when implemented in the banking industry, figure of jobs still remain acute, which prevents from monolithic debut of a new theoretical account within a sector. In response, some recommendations were drawn to plan a method of get the better ofing or deciding many of the issues around ABC. The distribution of acceptance over industries confirmed the outlook that piecing houses show a comparatively high acceptance of mark casting. The acceptance of these techniques appears to be related to an intense competitory and unpredictable environment. Similar to aim projecting surveies in Japan and Germany, the chief aim for following these techniques in the sample is to cut down costs. The merchandise development and design sections appear to be taking in the mark cost direction procedure, while the accounting section is merely reasonably involved. Finally, the most often adopted organisational signifier for mark cost direction is team constructions, in which multiple maps combine cognition and capablenesss in the merchandise development procedure. Introduction Target costing is an attack to pull offing merchandise costs and gross borders that works rearward from the monetary value a client will pay for a specific merchandise with a specific characteristic set, sets merchandise cost marks based on that merchandise s expected gross border and so manages the development procedure to accomplish the marks. This is different from how many companies approach merchandise costs, where the squads may put marks based on historical informations and anticipation, and so put the monetary value by adding a specific per centum of borders. Target bing topographic points client value at the centre of the fiscal determinations that a development squad makes about a merchandise. To make this efficaciously, a squad needs to cognize such things as how much extra a client will pay for a specific characteristic or degree of public presentation, which countries of the merchandise may be over-performing or particularly hard to fabricate, how to re-think a merchandi se design to do it easier and less expensive to bring forth, and how to spouse with providers to drive down costs. The thought is to rethink our premises about a merchandise and inquire our clients straight to give us guidance on the elements of the merchandise that create the most value for them so that we can present them more efficaciously and extinguish everything else. The chief benefit of this attack is increased gross borders, chiefly by cut downing direct labour and stuff costs for the merchandise. One design end can be fewer parts, which leads to nest eggs in stock list direction throughout the supply concatenation. The same techniques normally lead to merchandises that are easier to transition to fabrication, more dependable and easier to keep, which besides drives down development, guarantee, service and support costs. Surprisingly, this attack can do clients happier, excessively. By simplifying the merchandises to cut down extra characteristics and complexness, we can do the merchandises easier to utilize and keep from the clients position. They besides benefit from lower service and support costs, and higher dependability. The mark bing construct grew out of a demand for makers to better merchandise cost direction and merchandise development. The traditional cost direction, cost accretion and allotment methods used for decennaries and still predominant in the fabrication and services sectors have failed as tools for merchandise development, planning, and cost direction. This is because they focus on the merchandise s cost instead than on the outlooks of clients and the merchandise design itself. Furthermore, traditional cost systems inundate directors with accounting studies that routinely overstate the cost of high-volume, standardized merchandises and understate the costs of low-volume, customized merchandises. ( Lockamy III and Smith, 2000 ) . In 1999, Cooper and Slagmulder defined three phases of mark costing: Puting the market monetary value: In this stage, Marketing sets a mark monetary value for the merchandise, and provides the development squad with a prioritized list of characteristics that will present a merchandise that the client will purchase at the mark monetary value. Pull offing the merchandise cost: The development squad sets a mark cost for the merchandise that will run into the organisation s outlooks for gross border. They set up a procedure for supervising merchandise cost through the development rhythm. Pull offing subsystem and portion degree costs: Using bing merchandises and competitory informations as ushers, the squad creates a budget for each subsystem and major constituent. The squad so develops a scheme for shuting any spreads between the expected costs and the mark cost and engineers the merchandise to accomplish the costs. Along the manner, the squad continuously proctors both subsystem and merchandise degree costs to measure advancement towards shuting the spread and turn to the issues that arise. These three stages provide a comprehensive focal point on merchandise cost throughout the merchandise lifecycle that pulls together the full development squad. In the beginning, Marketing is to a great extent involved in puting the mark monetary value and assisting the development squad understand comparative value for characteristics and public presentation parametric quantities. Manufacturing people get involved early in one instance, every bit early as the construct stage, to supply early feedback on production procedure options and their costs. Procurement and providers besides get engaged to lend thoughts for shuting the inevitable spreads between projected merchandise costs and targeted costs. The demand to better productiveness and merchandise quality resulted in many companies following new cost direction methods, including activity-based cost direction, kaizen costing, just-in-time stock list direction, entire quality direction, and mark costing. ( Lockamy and Smith, 2000 ) . Of the foregoing cost or direction methods, mark bing stands entirely as the best agencies to heighten merchandise development, pricing, and direction of production and merchandising costs. This paper argues for greater usage of mark costing. The first subdivision of this paper gives an overview of empirical literature on ABC theoretical account, and in peculiar, an execution of the theoretical account in fiscal services ( chiefly in banking ) industry. The research supports an statement for a demand to implement ABC theoretical account at service industry in order to be able to understand the behaviour and causes of costs. The undermentioned subdivision illustrates a practical facet of ABC in banking industry. The survey makes usage of secondary informations taken from academic beginnings. It inside informations the phases of ABC methods and presents the benefits. Most significantly, the documents draws attending to the obstructions that many Bankss face while seeking to implement the ABC in pattern. Finally, the last subdivision will reason the thoughts in this paper by pulling recommendations to the bank direction that make it easy to get the better of the jobs in the procedure of implementing ABC. Literature Review Target costing has been defined by the Consortium for Advanced Manufacturing International as a set of direction tools and methods designed to ( 1 ) direct design and planning activities for new merchandises, ( 2 ) supply a footing for commanding subsequent operational stages, and ( 3 ) guarantee that merchandises achieve given profitableness marks throughout their life rhythm. ( Cf. Shank, 1999 ) . Cooper and Slagmulder depict it as a procedure for guaranting that a merchandise launched with specified functionality, quality, and gross revenues monetary value can be produced at a life-cycle cost that generates a satisfactory degree of profitableness. ( Cf. Lockamy and Smith, 2000 ) . The procedure is design-centered and has a market goaded focal point, which, unlike the conventional cost direction techniques, allows houses to merchandise off quality and functionality to accomplish mark costs as a last resort. ( Castellano et al, 2003 ) It really focuses less on costs and more on client demands. The inquiry is non How much will the merchandise cost? but How much can the merchandise cost? Karo describes mark bing as a complete cost-reduction plan, non a simple cost-reduction technique, but a complete, strategic net income direction system. Horvath describes it as a portion of the cost-management map for a merchandise throughout its life rhythm. ( Cf. Shank, 1999 ) The cardinal elements of the procedure is that it is a planning tool where facets of the merchandise, cost and otherwise, are considered over the merchandise s whole life rhythm. Besides, it is a cross-functional procedure, much like good strategic planning. A topic that receives increasing attending in accounting literature is the usage of cost in formation and cost direction during merchandise design ( Anderson and Sedatole, 1998, Davila, 1999 ) . The major statement for pull offing costs during merchandise design is that after the merchandise development phase most costs have been designed into the merchandise and can non be influenced any longer. One of import technique that can be used for pull offing merchandise costs during the design phase is target casting ( Kato, 1993 ; Ewert and Ernst, 1999 ) . Target casting is basically concerned with puting a mark cost to be achieved in the merchandise development procedure, such that a sufficient net income border is realized when the merchandise is brought to the market. In the literature, mark casting is viewed as a strategic direction accounting system, as it focuses on long-run cost direction attempts ( Chenhall and Langfield-Smith, 1998 ; Ewert and Ernst, 1999 ; Guilding et al. , 200 0 ; Tani, 1995 ) . Toyota developed the construct in the sixtiess. It is used more in Japan than anyplace else in the universe. Lockamy and Smith study that in the early 1990s over 80 per centum of Nipponese assembly fabrication houses were utilizing mark costing, including all houses in the Nipponese transit equipment industry but none in the paper and mush industry ( Lockamy and Smith, 2000 ) . The remainder of the universe has non as readily adopted mark bing, although many companies adopt certain facets of it. It has been peculiarly slow to be adopted in the U.S. Banham studies that in the twelvemonth 2000 merely about 65 U.S. houses utilised mark bing. Of these, 85 per centum were discrete-parts and finished-product makers. Some of these houses include Boeing, Eastman Kodak, Caterpillar, and Daimler-Chrysler. A study of those U.S. houses reveals favourable, although non exceeding, consequences from using mark costing. ( See the study consequences in Banham, 2000. ) Peter Zampino, manager of research at Consortium for Advanced Manufacturing International ( CAM-I ) , noted that U.S. houses tend to follow mark bing when they are in crisis manner. In his sentiment, U.S. houses tend to hold the sentiment that in good economic times a company does non necessitate mark bing ( Banham, 2000 ) . U.S. houses like the construct of cost direction, and many use the techniques describ ed in this paper, but they do non follow the disciplined mark bing procedure and the cross-functional engagement in merchandise, production, and supply concatenation planning activities ( Banham, 2000 ) . In literature, mark casting and mark cost direction are frequently associated with Nipponese companies. Empirical research into the patterns of mark casting has chiefly been performed by Nipponese research workers for the Nipponese state of affairs ( Kato, 1993, Tani et Al, 1994 ) . Few attempts have been made to look into whether these patterns are besides are relevant for and make occur in non-Japanese state of affairss ( some exclusions are Chenhall and Langfield-smith, 1998 ; Guilding et al. , 2000 ; Horvath and Tani, 1997 ) . One could anticipate that as the drivers for utilizing such methods are non idiosyncratic to Japan ( i.e. , the desire to recognize a net income border on merchandises, under certain market features ) , they could besides be used in a non-Japanese state of affairs, even though the existent application of such patterns may divert from the typical Nipponese manner. Chapter 2 2.1 Research Methodology and Data Collection The ABC theoretical account follows a two phase methodological analysis, foremost, by puting the relationship between resources and activities through the usage of allotment bases and direct tracing. Then followed by an application of cost per unit of activity to the ingestion of activities by specific cost objects, normally merchandises or clients, for the intent of mensurating costs. In banking industry, the ABC provides an efficient manner of forming the aggregation, processing, and coverage of cost information for determination devising and scheme preparation in a competitory economic environment. The survey is chiefly based on empirical probe of the efficiency of implementing ABC in banking industry. Hence, the research paper will do usage of a secondary information on banking industry contained in early empirical surveies. The banking industry of Uzbekistan could non function as a research object, due to the fact that ABC has non been introduced in, yet. However, sing big benefits of holding ABC in topographic point, the paper urges policy shapers and direction to get down its execution. The secondary information is chiefly drawn from interview and questionnaire consequences. 2.2 Target Costing in Process The mark bing procedure is composed of a figure of distinct activities and determinations. It begins with a finding of the merchandise, its features and qualities, and its optimum merchandising monetary value. This is likely the most of import measure in the procedure. The merchandise itself will finally find the costs necessary to bring forth and sell that merchandise. Butscher and Laker depict this first measure as including ( 1 ) definition of the mark sections, ( 2 ) designation of the competitory advantages and disadvantages, ( 3 ) placement of the new merchandise within the mark sections, ( 4 ) fine-tuning the merchandise design and pricing, and ( 5 ) market simulations ( Butscher et al, 2000 ) . Market research is an indispensable component of this first measure. Whether done within or outside the house, market research should concentrate on the desires and concerns of the client. What does the client privation? What design features does the client like or dislike, need or does nt necessitate. The client s perceptual experiences as to quality, monetary value, and value are besides of import. The selling research is used to find the monetary value clients are willing to pay for the merchandise, given its functionality, quality, and the replacement merchandises offered by viing houses. ( Lockamy and Smith, 2000 ) The information obtained from the client will let merchandise interior decorators to concentrate on those desired qualities and characteristics. However, the merchandise must be advanced and integrated new characteristics and outstanding merchandise features to guarantee merchandise distinction and a sensible merchandise life. The mark merchandising monetary value is determined based on the market for the merchandise as designed. Obviously, when a maker sells its merchandises in more than one market or through different channels, it may sell the same merchandise at different monetary values. For illustration, pharmaceuticals manufactured in the U.S. are exported at lower monetary values to Sellerss in Canada and Mexico than they are sold for in the U.S. In such instance an mean merchandising monetary value should be used ( Cooper et Al, 1999 ) . The 2nd measure in the procedure is the finding of the coveted net income or aim net income border. Net incomes and net income border should be sensible and cover planned costs, extra required investing, and decommissioning or disposal costs over the merchandise s life rhythm. Similarly, the net income border should be sufficient to back up go oning merchandise research and development. ( Lockamy and Smith, 2000 ) Some companies, for illustration, Sony Corporation, construct in more flexibleness in set uping the coveted net income or aim net income border. There, they allow for trade-offs between different merchandises, i.e. , within the merchandise group some merchandises will hold some net income borders higher and some lower. ( Cooper et Al, 1999 ) The coveted net income border should be based on, and meet, the company s aims or policies. Calculation of the allowable merchandise cost is the 3rd measure in the procedure. The allowable merchandise cost is the difference between the mark merchandising monetary value and the mark net income border. The aim is to run into the cost restraints placed on the company, or as Cooper and Slagmulder describe it, set uping the mark cost decrease aim. The 4th measure in the mark bing procedure is finding the nature and sum of the merchandise fabrication and selling costs and really guaranting itself that it can achieve those mark costs. These costs can non transcend the allowable merchandise costs, unless palliating fortunes, such as a targeted merchandise release day of the month, order continuing with the merchandise before sufficient costs decreases are obtained. This portion of the mark bing procedure terminals when the house discovers a manner to fulfill the client demands at the mark cost or when the merchandise is abandoned ( Lockamy and Smith, 2000 ) . What has been the company s past production and selling costs? Will new cost nest eggs be required? What will be the consequence of merchandise alterations? In what countries can one moderately anticipate cost nest eggs? How shortly must the merchandise be released? Will the allowable cost require alterations in the supply concatenation? These are merely some issues that may originate in continuing through the procedure. Because from time-to-time there are unexpected cost overproductions due to design-related jobs in the production procedure, a company may construct in a shock absorber or modesty for the production director of 5-10 per centum to cover such costs. In finding what costs are necessary and placing ways to cut down costs, a company may utilize other cost direction techniques like value technology, benchmarking, design for industry and assembly, and quality map deployment. ( Cooper et Al, 1999 ) Besides, uninterrupted cost decrease may be available through kaizen costing. Integration of the assorted maps, such as accounting, buying, selling, production, logistics, and technology in planning activities will be necessary here to cut down unneeded costs and work procedures. As the mark bing attack is a cross-functional squad attack, ab initio it is clip extended but the final payment for the extra planning costs should come subsequently in nest eggs in production and the supply concatenation activities. Notwithstanding that cost decrease is normally favourable, in mark bing cost rationalisation, non cost minimisation, is the end. This is consistent with techniques like value technology, which is performed to redesign the merchandise, its fabrication procedure, and its distribution and service systems. ( Lockamy et wholly, 2000 ) Cooper and Chew argue that a merchandise s cost demands to be subjected to the examination of the market place from the beginning of the development activity. ( Cooper et Al, 1996 ) Benchmarking helps avoid the flightiness in mark bing in such state of affairss as internal subassembly and can assist to cut down costs, particularly when value technology is used early in the product/production development phase ( Clausing, 1996 ) . In add-on, benchmarking provides a tool for mensurating the effectivity of mark costing. For illustration, Eastman Kodak set a benchmark of a 10:1 return on the costs associated with implementing mark costing. If it cost the company $ 100,000 to hold an applied scientist work closely with clients in merchandise design, the return on that activity would hold to bring forth at least $ 1 million in cost decreases ( Banham, 2000 ) . Cost decreases should be sought in the maker s internal activities and external sourcing. Although a maker has important legal and ethical duties in keeping safety and wellness of its employees, clients, and users of its merchandises, and legal and regulative demands go more and more burdensome every twelvemonth, companies must cut costs wherever possible. Sometimes, nevertheless, cost nest eggs are merely non possible, and the merchandise features must be scrutinized once more to insulate cost nest eggs. The supply concatenation should be scrutinized and utilized for cost decrease chances. The supply concatenation is much more of import for companies using mark costing. Ellram notes that supply direction and the buying map is peculiarly critical at the initial phases of the mark bing procedure when developing component-level mark costs and when activities and alterations are happening to accomplish mark costs. Furthermore, provide direction can play a really of import function in pull offing, monitoring and bettering costs in the supply concatenation ( Ellram, 2002 ) . When geting constituent parts or necessary services, supply direction may happen it necessary to work more closely with providers. Additional cost nest eggs may be accomplishable by making trading spouse relationships with the providers. The maker s main applied scientist or merchandise director might seek to help or supply inducements for a provider to redesign a portion or production procedure to accomplish cost nest eggs. Furthermore, the company and the provider may join forces to develop and better merchandises and heighten the value and satisfaction provided to clients. ( Lockamy and Smith, 2000 ; Banham, 2000 ) The trading spouse relationship may make administrative cost nest eggs through EDI, B-2-B ( business-to-business ) minutess, or by supplying inducements or wagess for inventing originative cost decrease steps ( Cooper et Al, 1999 ; Lockamy and Smith, 2000 ) . In order to keep the trading spouse relationship, nevertheless, the company must let the supplier-trading spouse to have a sensible compensation doing continuance as a trading spouse worthwhile. The trading spouses, including the company using mark costing, must be assured of profitableness and survivability. ( Lockamy and Smith, 2000 ) . This portion of the mark bing procedure is iterative. Costss are estimated determined for the merchandise as designed. It may be necessary to reconsider certain of the design features given the cost factors. A finding would so hold to be made to cancel the merchandise characteristic or to revise it, which would necessitate another reappraisal of the production and supply concatenation procedures and costs. Finally, the mark bing procedure requires supervising to do certain the procedure has been effectual. Merchandises must be changed from time-to-time and new merchandises added to bing merchandise lines, and these activities will necessitate merchandise and cost planning every bit good. 2.3 Defining Target Costing Methods in Selected Industry Chapter 3 3.1 Research Analysis Mentioning to the current survey Target casting was defined as consisting of a casting method ciphering the maximal allowable cost monetary value by deducting a needed net income border from the expected merchandising monetary value. Most of the endeavors in industry, particularly the electronics, fabric and preciseness equipment industries make comparatively high usage of these techniques. This confirms to outlooks, as assembly industries are considered the most executable industries for the usage of mark costing. This diverseness of names used implies that many houses have developed a system based on similar rules as mark casting, without being familiar with the construct and its rules. Therefore, in empirical research into these types of systems it seems reasonable to concentrate on the features of the system used, and non on its theoretical name. An account for the insignificance of the figure of rivals is that this step may include small information about the in 10s of the compe titory environment, which is theoretically most of import. During the merchandise development procedure several ends have to be realized at the same time, for which purpose mark projecting systems can be supportive. Different ends to be realized are high merchandise quality, client satisfaction by developing functional merchandises that fulfill their demands, fast merchandise debut ( clip to market ) and low costs. Based on the literature we expected cost decrease to be the most of import ground for following a mark casting pattern, as its chief intent is to present merely profitable merchandises to the market by achieving equal cost degrees. The inquiries about the organisation of mark casting in the study were related more to the TCM procedure. They measured the engagement of different functional sections in the application of mark casting, and the organisational signifier used for the mark casting patterns. ( shown in table 2 ) TCM squad rank is besides a step of engagement, alth ough it is merely enlightening about the presence of the section in the squad, and non about the grade of engagement. 3.2 Decision This exploratory study survey suggests Dutch listed fabrication companies make comparatively high usage of projecting techniques similar to the construct of mark casting, although these systems come by in a diverseness of names. These techniques are adopted across industries, of which the collection industries are the major users. The findings suggest that these techniques are comparatively more frequently adopted under fortunes of intense competition and high environmental uncertainness, for which conditions, harmonizing to the literature ; the usage of mark casting is good. The consequences suggest that the chief aim for following these techniques was to cut down costs. This end seems to hold been achieved by respondents, as the major benefit derived from the mark casting patterns was cost decrease. The sections Product Development and Product Design are most to a great extent involved in the application of mark casting, while the Accounting section seems to be least involved. The house s mark casting attempts are chiefly organized in squad constructions, in which cognition and capablenesss of different organisational maps are combined to work on the mark cost. Wijewardena and De Zoysa ( 1999 ) , for case, provide an overview of some specific features of Nipponese companies under which the direction accounting systems operate, dwelling of corporate determination devising, alone company doctrines, farm outing schemes and the firm-specific instruction and preparation of direction comptrollers. It wil1 be clear that in this exploratory analysis it wil1 be hard to touch upon these issues. Qualitative research may be a preferable research methodological analysis to widen the analysis to these issues. From this research we can reason that Dutch listed fabrication houses use projecting techniques that are similar to the construct of mark casting ; the casting method identifies a mark cost by deducting a needed net income border from an expected merchandising monetary value. However, this survey provides small insight into the existent organisational procedures and actions that proceed, and are initiated by these mark costs. In add-on, the function and importance of the mark projecting system in relation to the usage of other direction accounting systems wil1 be worthwhile analyzing, as the recent study research by Chenhall and Langfield-Smith ( 1998 ) and by Guilding et Al. ( 2000 ) has shown merely modest grasp for mark projecting systems by Western houses. As banking merchandises become progressively complex, as shared services become more widespread, and as indirect costs consume more budgets, the ABC theoretical account can function as an first-class analytical tool for the fiscal services sector.