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.

Using Más in Spanish as an Adverb, Noun, or Pronoun

Using Ms in Spanish as an Adverb, Noun, or Pronoun Ms is the word most commonly used in Spanish as the equivalent of more and sometimes most. It typically functions as an adverb but sometimes as an adjective or pronoun. Here is a guide to its usage: Using Ms to Mean ‘More’ or ‘Most’ In its most simple use, ms can come before an adjective or adverb to mean more or most, depending on the context. In the same way, ms is often the equivalent of the English suffix -er or -est.  ¿Cul es el idioma ms fcil para aprender? (What is the easiest language to learn?)Es ms difà ­cil vivir en el à ©xito. (It is more difficult to live with success.) ¿Si me baà ±o en cloro serà © ms blanco? (If I bathe in chlorine, will I be whiter?)La propulsià ³n warp de Star Trek se usa para viajar ms rpido que la luz. (Star Treks warp propulsion is used to travel faster than light.)El monte Fujiyama es conocido como la ms hermosa montaà ±a en la Tierra. (Mount Fujiyama is known as the most beautiful mountain on Earth.) When it comes before a noun, ms can function as a masculine or feminine adjective and also be translated as more. Its use as an adjective to mean most is possible but uncommon. Hay ms felicidad en dar que en recibir. (There is more happiness in giving than in receiving.)Puedes enviar una invitacià ³n por correo electrà ³nico a dos o ms personas a la vez. (You can send an invitation by email to two or more people at a time.) ¿Causa la contaminacià ³n del aire ms muertes extra al aà ±o que el tabaco? (Does air pollution cause more additional deaths each year than tobacco?) Ms can also function as a pronoun in the same way where it substitutes for ms noun: Tengo ms que tà º. (I have more than you.)Compramos ms cuando tenemos hambre. (We are buying more when we are hungry.)Lo ms que puedes lograr es ser nà ºmero dos. (The most you can accomplish is to be number two.) Ms Que vs. Ms De The phrase more than is nearly always translated as ms de or ms que. However, the two phrases are used in different ways, arent interchangeable, and should not be confused with each other. Ms de is used with numbers and quantities: Las olas, de ms de siete metros de altura, hicieron estragos. (The waves, more than 7 meters high, created havoc.)Habà ­a ms de un mil espectadores. (There were more than 1,000 spectators.)Es importante beber ms de dos litros de agua al dà ­a. (It is important to drink more than two liters of water per day.) Ms que is used otherwise. As in the second example below, an adjective or adverb can come between the ms and the que. Hoy te amo ms que ayer. (I love you more today than yesterday.)La paz es ms difà ­cil que la guerra. (Peace is more difficult than war.)Somos mucho ms que amigos. (We are much more than friends.) Using Ms With Verbs Although ms is often translated as more when used as an adverb following a verb, often it is better to let the context suggest a different translation:  ¡No puedo vivir ms con mis padres! (I cant live any longer with my parents!)Pienso ms cuando no hay distracciones. (I think better when there arent any distractions.)Esta pilas recargables duran ms. (These rechargeable batteries last longer.) Using Ms in Arithmetic In mathematical formulas, ms is the equivalent of plus: Dos ms dos es igual a cuatro. (Two plus two equals four.)La suma de cero ms cualquier nà ºmero da dicho nà ºmero. (The sum of zero plus any number gives that number.) Ms vs. Mas Ms should not be confused with mas, even though the two words sound alike and come from the same origin. Mas is a preposition meaning but. You wont hear it used very often- mas has a mostly literary use and in real life the word choice for but is pero. Centuries ago, ms and mas started out as the same word, with the former eventually getting the accent because it would get the stress as its more and but meanings diverged. Key Takeaways Ms is usually used as an adverb to mean more or most.Ms can also be used as an adjective or pronoun meaning more.Ms and mas are not the same word; the latter is a literary word meaning but.

Is Socrates right to claim that vengeance is always wrong Essay

Is Socrates right to claim that vengeance is always wrong - Essay Example Socrates explained what is a virtue and reasons why people do evil or bad things (Bensen, 1992). Socrates preferred to maintain his integrity and decided to answer to charges of impiety and corrupting Athenian youths (Colaiaco, 2013). Socrates was not angry with the jurors and his arguments in the apology demonstrated that death should not be used as deterrence to philosophy since no man has true knowledge of death. After listening to Crito, Socrates refuses to escape since he believes it would be unjust to his reputation and those of his children. Thesis statement: Socrates is right to claim that vengeance is wrong. Socrates debates on whether it is right or wrong to injure or harm another person in retaliation for wrongs committed. According to Socrates, vengeance is wrong and escaping would amount to retaliation thus his escape would be wrong (Bensen, 1992). Socrates goes further to argue that one must never willingly commit wrongs notwithstanding the circumstances (Weiss, 1998). In addition, one must not do wrong even when wronged and therefore vengeance is wrong. Socrates Elenchus clearly argues against Homeric traditions that justice should be repaid by harming enemies. Socrates argues for a good life by comparing a healthy body with a healthy soul and claiming that life would not be worthy living if the higher part of man is destroyed by injustice (Crito 47e). Accordingly, Socrates points out doing wrong or vengeance is evil and dishonourable thus human beings must not do any wrong. Socrates clarifies that doing injustice is even worst for oneself than being subjected to it (Gorgias 469c- 522e) since those who do injustice make their souls worse. In this argument, Socrates demonstrates that if one treats you unjustly, will leave your soul unaffected thus this is a less harm compared to the harm that the unjust man suffers himself. I conquer that Greek precept of aiding one’s friends and harming one’s enemies amount to

Leone Baxter and Clem Whitaker Research Paper Example | Topics and Well Written Essays - 1250 words

Leone Baxter and Clem Whitaker - Research Paper Example Leone Baxter was born November 20th, 1906 in Keslo, Washington. She was an avid reader growing up and would find a job writing for the Portland Oregonian. In her late twenties Baxter moved to Redding, California where she first entered the arena of promotions, landing a job promoting a water carnival for the Chamber of Commerce. She was successful in this position and would be promoted to the manager of the Chamber of Commerce in 1929. It was in this position that Baxter would first become involved in the political spectrum as she participated in the Central Valley Project referendum campaign. Clem Whitaker, Sr. was born May 1st, 1899. His uncle was a socialist who was very active in the American Civil Liberties Union and a friend of Upton Sinclair. He was a journalist writing for the Sacramento Bee where he became the city editor at the age of 19. In 1921, he founded the Capitol New Bureau, which provided political news to a wide variety of newspapers. His experience in these politi cal realms led him to become involved in political lobbying campaigns. His lobbying efforts would ultimately led to his involvement in the Central Valley project, where he would meet Leone Baxter and form Whitaker & Baxter, Inc. in 1933. Another prominent contributor to this organization was Clem Whitaker, Jr. ... Whitaker would never graduate, as in 1943 he ceased his education after joining the United States Army Air Corp to become a fighter pilot. After his discharge from the army in 1946 Whitaker would join his father’s firm, become a partner in the firm in 1950 and purchasing the company in 1958 ("Social Archives" web). At the time of its formation in 1933 Whitaker & Baxter Campaigns Inc. was the country’s first political management firm. While political campaigning had always been a complicated and brutal arena, it was understood that â€Å"with the changes in the 20th century media environment increased aid was needed to navigate these oftentimes-complex avenues† (Lathrop 12). This is what the company would provide. The company would go through a number of developments, but its primary activity was managing campaigns for political candidates as well as ballot measures. At other instance, the company would also manage corporate clients, contributing significantly to public relations campaigns for Pacific Gas and Electric Co., Western Pacific Railroad, and Utah Construction Company. While the company went by the broad name of Whitaker & Baxter Campaigns Inc., the organization also included under its auspices the Whitaker & Baxter Advertising Agency and the California Feature Service. The feature service built on the individuals’ newspaper experience and public relations ability as it acted as a vehicle to over three-hundred California newspapers; in these regards, it provided the papers with cartoons, articles, and editorials that advanced the company’s public relation interests. It was through innovative practices such as these that the company would come to be highly influential in the realm of public relations and campaign