The Neurotransmitter Of A Motor Disorder - 1026 Words

There are many different neurotransmitters that can be described in this unit but I will only be discussing four. The first Neurotransmitter which is located near the cortex, spinal cord, and target organs is activated by the parasympathetic nervous system which is called Acetylcholine (ACh). It was the first neurotransmitter discovered. This neurotransmitter was released from motor neurons to muscle fibers to make them bond. It affects learning and memory in the brain. A behavior that it can cause is Alzheimer s disease. The disease involves decay of acetylcholine neurons in the brain. There is not yet a treatment for the disease but drugs with acetylcholine in it are able to be used to treat the drug. A second neurotransmitter which is located in the brain is called Dopamine. It also involves motor movement, attention, learning, and memory. It is considered to be addictive. It helps to control movement and also emotional responses. This can result in Parkinson disease which happen s to be a motor disorder. People with low dopamine activity are more than likely to become addicted. Schizophrenia is also associated with dopamine activity in certain parts of the brain. The third neurotransmitter is thoroughly spread throughout the brain which is called Endorphins. This neurotransmitter is a part of the behavioral and mental processes, includes euphoria, influence of stress, moderates food and liquid intake, facilitating learning and memory, and leviating pain. TheseShow MoreRelatedThe Disease Of The Middle Ages1372 Words   |  6 PagesHuntington’s Disease is a hereditary and progressive brain disorder. Approximately 90% of the time the onset of the symptoms of the disease appears from ages 30 to 50 years old. In early stages of the disease the patients will experience slight changes in coordination, fidgety movements that cannot be controlled, along with possible depression and irritability. 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The MeCP2 gene holds the information for the production of the protein methyl cytosine binding proteinRead MoreSymptoms And Symptoms Of Bipolar Disorder Essay1278 Words   |  6 Pages1 HelenKeller541 Physiology October 26, 2016 Abstract: Bipolar Disorder Bipolar disorder is a mood disorder; also referred to as manic depressive disorder according to the Diagnostic and Statistical Manual of Mental Disorders (DSM-V, 2013). Bipolar disorder is a depressive disorder with manic episodes, it is placed between the chapters on schizophrenia spectrum and other psychotic disorders in recognition of their place as a bridge between the two diagnostics in terms of symptomology, family historyRead More The Neurobiology of Parkinsons Disease Essay1531 Words   |  7 Pagesis responsible for integrating all sensory and motor patterning. To understand the mechanisms of neurobiology it is often useful to observe the nervous system at the level of the neuron. Integration and communication between neurons is facilitated by neurotransmitters, chemicals which act as intermediaries at the synaptic gap (Delcomyn, 1998). Many behavioral disorders have a neurochemical basis, oftentimes associated with abnormal neurotransmitter activity. These abnormalities a re thought to stem

Social Work Practice Using Casw Guidelines - 952 Words

Social work practice in Canada is guided by the Canadian Association of Social Workers (CASW) Code of Ethics. This Code of Ethics contains six core values and principles: respect for the inherent dignity and worth of persons, pursuit of social justice, service to humanity, integrity of professional practice, confidentiality, and competence (Canadian Association of Social Workers [CASW], 2005). Social workers who utilize both narrative and solution-focused therapies should fully understand the strengths and limitations of these theories in their professional practice using CASW guidelines. Additionally, social workers should examine if these single approaches are sufficiently comprehensive to address all of a client s problems, or if a more flexible, adaptable approach of eclecticism is more suited (Coady Lehmann, 2008). Gender Narrative therapy acknowledges that an individual s narrative is shaped by power/knowledge, social norms, gender, family, socioeconomic status, religion, values, etc. (Buckman et al., 2008). While, narrative therapy examines the social construction of individual narratives and the impact of larger meta-narratives, there is still room to explore gender further. Lee (1997) explains that narrative therapy does not trace gendering in any specific way. She proposes a revised feminist narrative approach that, ...pays attention to gendered meta-narratives and specifically analyzes the social construction and interpersonal co-constructions ofShow MoreRelatedEthical Decision On The Allowance Of Dual Relationships With A Client1868 Words   |  8 Pagesdilemmas in the field of social work. Dual relationships are an extremely common issue that can be defined as when a therapist and client have multiple relationships. These relationships could be a friendship, a family member, a romantic relationship, an online relationship, and/or a sexual relationship. It can be debated whether some of these relationships can be acceptable to maintain while in a therapist-patient relationship due to ethical principles, and guidelines that may be broken to participateRead MoreMy Personal Journey On Social Work8705 Words   |  35 PagesMy Personal Journey to Social Work The decision to pursue my education in social work at Dalhousie University was not an easy one. While I was growing up, my career choice changed all of them time, but I always knew that I wanted to do something fulfilling, in which I could â€Å"help† and support people. My mom was a nurse and always loved helping people; I always figured I would follow in her footsteps, however I learned at an early age that sciences do not come easy to me. Unfortunately, my mom lostRead MoreThe Sixties Scoop in Canada4155 Words   |  17 PagesCritical Social Work School of Social Work University of Windsor 401 Sunset Avenue Windsor, Ont. Canada N9B 3P4 Email: cswedit@uwindsor.ca Website: http://www.uwindsor.ca/criticalsocialwork/ Publication details, including instructions for authors and subscription information can be found at: http://uwindsor.ca/criticalsocialwork The online version of this article can be found at at: http://uwindsor.ca/criticalsocialwork/the http://uwindsor.ca/criticalsocialwork/the-sixties-scoop-implications-for-social-workersRead MoreHistory of Social Work18530 Words   |  75 PagesInstitute of Social Sciences Compiled by S.Rengasamy-History of Social Welfare / Social Work Contents History of Social Welfare/ Social Work ..........................................................................................................................3 The need to understand history of social work .............................................................................................................3 Framework to understand History of Social Welfare / Social Work ........

Mans Best Friend free essay sample

I believe in my best friend because he is always there for me. He stays with me when I’m sick. He lies down and watches TV with me. If I’m feeling down, he’ll run up and look me in the face with his big brown eyes, and when I acknowledge him, he rushes forwards and licks me all over the place. My best friend is my dog Baxter, and I believe in the example that he sets. I believe in the way he treats others, how after we leave him for week when we go on vacation, he isn’t mad at us for leaving him behind, but rather he jumps all over the place, going from person to person, trying to decide who to play with and say â€Å"welcome back!† to first. Likewise, when I get home from school every day I see him lying on the mudroom floor, and when he hears my key turning in the lock his tail starts thumping against the stone floor. We will write a custom essay sample on Mans Best Friend or any similar topic specifically for you Do Not WasteYour Time HIRE WRITER Only 13.90 / page When the key finally clicks in the lock and the door opens, he jumps up and runs for the nearest toy as fast as he can, to show just how much he missed us throughout the day. I believe in the way that he treats, and cares for us. How he comes running at the sound of a sneeze, licks us to make sure we’re ok when he hears our cries, real or otherwise, and how he vigilantly protects our home from the UPS man, our neighbors who go jogging, the school bus, and my sisters evil rip stick. I believe in the way that he makes new friends, not caring if they are human or animal. He tries to say hello to everyone that we meet on our walks, much to our displeasure when that â€Å"person† is a car. He tried unsuccessfully to meet our cats for several months until he caught them by surprise and gave them a couple of licks in the face each. While they were and are not thrilled by the licks, they have come to realize that he doesn’t mean them any harm. I believe in the way he takes his rewards, the fact that just being with the family is enough and that all of the treats, toys, and other gifts are a nice added bonus. I believe that we need to learn from our dogs, to stop caring about ourselves and start caring about others. How many times have we told our friends to â€Å"suck it up† when they get hurt instead of getting them a band-aid or a cold pack? How many times have we helped our friends when they are sick? We all could use a bit of â€Å"dog† in the way that we live our lives, and in the way that we care for those around us. I believe that man’s best friend has taught us that we can be man’s best friend as well.

Mikayla Clements Essays - Apoikozoa, Filozoa, Animal Welfare

Mikayla Clements Philosophy 115 April 8, 2017 Violation of Nonhumane Entitlements due to Captivity It is said that to protect wildlife, we need to be educated about the wildlife that in habits our planet. As humans, we put exotic animals, aquatic and terrestrial, in zoos or aquariums where people can go to see them to learn more about them to protect them. It just so happens that , by putting these animals into captivity, we are causing more damage to them, just as damage is occurring in the wild and more species are becoming extinct. Animals should not be held in capt ivity; this deprives t hem of living decent and dignified lives. The first zoo in the United States was established in 1874 in Philadelphia, Pennsylvania. The Philadelphia zoo first only had 813 animals but has grown today to have 1,300 animals, still having the same forty-two acres as it did when it first opened. Today there are zoos in almost every major city across the country and even more around the world. But along with zoos, there are marine parks and aquariums (National Geographic). The most famous marine park is SeaWorld, which has three different locations in the nation: Orlando, San Diego and San Antonio. Zoos and aquariums were first brought about to learn about the species th at we live with on this planet, to be educated about the wild creatures who are so different from ourselves. Zoos and the caging of wild animals have been around for centuries. T here is evidence from Egypt of rulers having wild animal s as pets, locking them in cages. Today, zoos are used for education to teach people about wild animals so that we can learn ways to conserve the planet and the animals' habitats, to prevent more animals from becomin g extinct. Due to humans killing animals , loss of habitat and global warming, more and more species have been going extinct. The goal of every zoo, aquarium, reserve, and marine park is to bring awareness of the need that the wildlife needs saving (National Geographic) . Most extinctions are caused by h umans. With our ever-growing need to explore the planet, we have taken control of numerous species' habitats and thus they die off since they have nowhere to go and are unable to adapt to new environments. Wars we have waged have also destroyed habitats, not to mention the hunting and poaching that occurs for furs, tusks, and other animal parts that can potentially be bought for a lot of money. According to Maratha Nussbaum's Capabilities approach animals are entit led to a flourishing life and dignified life. By destroying their habitats this is a direct violation of their entitlements such as control over ones enviroment. Nussbaum discusses that we should have respect for animal's habitats whether that is domestic or in the wild. (Nussbaum 400). At zoo s or animal park s , you will hear the staff talking about conservation of wildlife numerous times because that is their overall message they are trying to reach people. The y are trying to educat e people so they can save these animals. (Gruen 132-140 ) For example, at SeaWorld, before watching the whale show, they give a presentation about how whales need to be preserved, saying that we should save the oceans so that the orca species can live on for many years to come. But what do whales jumping out of a pool have do with saving the oceans? Scientists, zoologists, and the staff at zoos all agree that by keeping species in captivity, the species is benefiting from it. For some species, captivity is the only reason why their species is surviving. For example, the number of tigers that are owned by private individuals is much higher than the population of tigers that ar e in the wild (Mason et al 115-1125 ). This loss of population is due to destruction of habitat and hunting of the tigers for their fur. Having a higher population in captivity is not only true for tigers but also for the golden coin turtles, As ian elephants, and orangutans. Some of the animals kept in zoos and reserves are those who

Ethiopian Womans Rights Essays

Ethiopian Womans Rights Essays Ethiopian Womans Rights Essay Ethiopian Womans Rights Essay In the societal structure of Ethiopia that the women have grown so accustomed to, the culture is now key in determining womens roles. Ethiopian women are actively going through hardship in the experience of their life. They have lagged behind men and have been restricted from being free from social, economic and political rules and regulations. Even the civil code of the country confirmed womens inferior position. In the faithful attempt of trying to even the rights of women, the Women in Development group sought to assist the women of Ethiopia by implementing the National Policy on Women. The terms of this policy aim to create appropriate structures within government offices and institutions to establish equitable and gender-sensistive public policies. Among other attempts, Meaza Ashenafi was one of the privileged women of Ethiopia in the Ethiopian Women Lawyer Association, that stood up for what she believed in and put forth practices for over 300 women to undergo paralegal training for basic Ethiopian law. Her idea is to empower women and allow them to use the information for themselves to be able to speak and defend and fight for equality. She envisioned more educated women, which was also the goal of the Revolutionary Ethiopia Womens association, in advocacy of actively educating women. Ethiopia also takes on a physical heavy toll on women and even the children residing in the rural areas which is over 85%, where it is labor intensive. As far as their future can go, there are priorities that can be subdued in the country to improve womens lifestyle in Ethiopia. Realistic steps such as improving the level of income by facilitating opportunities and woman-friendly conditions could benefit, women in some economic sectors sum up a larger workforce than men but since their participation is not valued, they have not received their fair share of the nations wealth. Its essential and practical to improve the health and nutrition of mothers and as well as improved education for both them and their children. These are only small practical steps though that are put forward from Pathfinder International, United Nations Population Fund amongst other small organizations Even with all the attempts to appease to women and their lifestyle and small organizations trying their best to help. Ethiopia truly has potential to change its perspective on women, yet due to the deep-rooted traditional values and beliefs, it could take much longer to bring that of inequality to justice. A real change would require more than providing room for short-term improvements, it would take a change in government attitudes and turning culture around. In a less developed country, its important to forward recommendations to allow not only for women to live as equals amongst men but to create a progressive society in which women are not vulnerable to domestic violence, sexual exploitation and extreme labor as well as having access to health and maternal care and education to be free from that of culturally-enforced subjugation.

Dunkin Donuts Essay Example

Dunkin Donuts Essay Example Dunkin Donuts Paper Dunkin Donuts Paper Notre Dame University BAD 603 Presented to: Dr. Nicolas Khoury Presented by: Charbel Salameh Date: 02/06/10 Company Overview: Dunkin Donuts claims to be the worlds largest coffee and baked goods chain, serving 2. 7 million customers per day at approximately 8,800 stores in 31 countries which include approximately 6,400 Dunkin Donuts locations throughout the USA. This figure compares with the 15,011 stores of coffee chain Starbucks, whose baked goods are usually prepared out of shop. Most Dunkin Donuts stores are franchises. There are no Dunkin Donuts stores anywhere in the state of California, and a notice on the companys web site states that franchises are not being offered in that state. No explanation is given as to why. Only 75 franchisees exist west of the Mississippi River, mostly in Arizona, Nevada and Texas. Key Facts Business Description: Dunkin Donuts, along with Baskin-Robbins, is owned by Dunkin Brands Inc. (previously known as Allied Domecq Quick Service Restaurants, when it was a part of Allied Domecq). Dunkin Brands used to own the Togos chain, but sold this in late 2007 to a private equity firm. Dunkin Brands was owned by French Beverage Company, Pernod Ricard S. A. after it purchased Allied Domecq. They reached an agreement in December 2005 to sell the brand to a consortium of three private equity firms, Bain Capital Partners, the Carlyle Group and Thomas H. Lee Partners. In the U. S. , Dunkin Donuts is sometimes paired with Baskin-Robbins ice cream shops. While such locations usually have two counters set up for each chain (much like the Wendys/Tim Hortons co-branded locations), depending on business that day both products can be bought at the same counter (usually the Dunkin counter), much like the Yum! Brands stores. History of Dunkin Donuts: It all started in 1946 when William Rosenberg (founder of Dunkin Donuts and also the International Franchise Association) invested $5,000 to form Industrial Luncheon Services, a company that delivered meals and coffee break snacks to customers in the outskirts of Boston, Massachusetts. The success of Industrial Luncheon Services led Rosenberg to open his first coffee and donut shop, the Open Kettle. Then, in 1950, Rosenberg opened the first store known as Dunkin Donuts in Quincy, Massachusetts. Key Employees Executive leadership team is constituted of: Nigel Travis, Dunkin Brands Chief Executive Officer and President, Dunkin Donuts William Bode, Vice President, Northeast Randy Brashier, Vice President, Operating Systems John Costello, Chief Global Customer ; Marketing Officer John Dawson, Chief Development Officer Al Hodges, Vice President, South Central Tony Pavese, Chief Operating Officer, International Joe Scafido, Chief Innovation Officer, Dunkin Brands Major Products Services: Dunkin Donuts has more than 1,000 donut varieties along with other products. * Baked Goods * Donuts Various donuts * eclairs, cop fritters, crullers, bismarcks, and coffee rolls (9 varieties) * Munchkins * Stick donuts (Black)(6 varieties) * Bagels * Scones * Turnovers * Fruit Tarts * Muffins * Danish pastry * Cookies * Brownies * Cinnamon Twists Bagel twist * Breakfast sandwiches * Egg and cheese * Egg and cheese with ham, bacon or sausage * Supreme omelette * Ham and cheese * Hash browns * Oven toasted items * Flatbread sandwiches * Coffee * Bulk Coffee * Espresso, Cappuccino, and Lattes * Iced Coffee, in these flavors: * Blueberry * Caramel * Cinnamon * Hazelnut * Raspberry * Toasted Almond * French Vanilla * Coconut * Iced Lattes * Latte Lite Espresso * Turbo * Other hot beverages * Hot chocolate * Tea * Vanill a Chai * White Hot Chocolate * Dunkaccino * Cold beverages Coolattas * Coffee * Watermelon * Grape * Vanilla Bean * Tropicana Orange * Strawberry * Iced teas * Smoothies Dunkin Deli Dunkin Delis are found in some Dunkin Donuts in the United States. These delis offer a selection of sandwiches, salads, and soups, and are the result of the former ownership of the sandwich chain Togos by Dunkin Donuts parent company. Dietary concerns In August 2007, Dunkin Donuts announced plans to greatly reduce trans fats from its menu items by switching to a blend of palm, soybean, and cottonseed oils. In addition to 400 US stores that took part in a four-month blind test, the low trans fat menu is available nationwide since October 18, 2007. International locations are expected to begin using the new oil within the next few years. Dunkin’ Donuts has launched DDSMART, a healthy new menu. The new items are reduced in calories, fat, saturated fat, sugar or sodium by at least 25%. SWOT Analysis: First of all, let us discuss what the company’s strengths are. Dunkin Donuts is a recognizable and trusted brand. With more than fifty years in the business, customers know Dunkin Donuts. This makes them more likely to try new offerings and return to franchises. It also makes advertising that uses the company name and logo more recognizable, particularly in mailings and in the newspaper. Dunkin Donuts is also recognized by business owners as a good franchise to buy and run, making it further poised for growth with entrepreneurs and in areas where there is little current competition. Finally, Dunkin Donuts is known for its speed of service, simplified menu and drink sizes, and its reasonable prices and fair trade. As for the eaknesses, consumer reviews have revealed that quality of food in certain franchises is not as good as others; hence there is inconsistent quality of Dunkins Donuts. In addition, it cannot be found on every street corner; it mainly dominates the West Coast. It also still needs to create more friendly and calm atmosphere when compared to other competitors. Next we have the opportunities. Coffee consumption is on the increase in Asia, especially in c ountries with rising disposable incomes such as China. There is also a donut craze in many Asian countries including Singapore, Taiwan and Malaysia. With the rise of globalization, the speed of the flow of information quickens, so everything is moving at a faster pace. This is an opportunity for DD as it has positioned itself as a quick stopover to get your beverage or snack fix. There is also a growing acceptance of western influences in countries from the younger generation, where in Taiwan; youngsters would queue in line for hours for donuts. The possibility of a US recession is also an opportunity, because it seems that Americans like to drown their economic woes in rich sugary food, especially if that food is cheap. What else can you share with 12 people that cost fewer than six bucks? Finally, we will move to the threats facing the Dunkin Donuts. The first threat facing DD is the presence of many competitors, like Starbucks, McDonalds and krispy kreme. They can potentially cause a large reduction in DDs market share in coffee and baked foods. Another threat is that there are low barriers of entry into the coffee and donut industry, which actually gives rise to the threat above presence of many competitors. The price of raw ingredients is also increasing, like soybean. It is a threat as DD is now using reformulated cooking oil, made from soybean, for its donuts to eliminate Trans fats. The increase in raw material prices may result in an increase in DDs operating cost. There is also an increasing concern of health issues globally as people are becoming more aware. However this is not a big threat to DD as theyve removed Trans fats from their donuts, and in essence, donuts have been accepted to be popular comfort food. Top Competitors: Most of their business competition comes from small locally owned stores, Krispy Kreme doughnuts and Starbucks; in Canada and parts of the Great Lakes region, Tim Hortons is a major competitor. Mister Donut had been its largest competitor in the United States before the company was bought by Dunkin Donuts parent company. The Mister Donut stores were rebranded as Dunkin Donuts. In the province of Quebec, Alimentation Couche-Tard owns the master franchise to Dunkin Donuts. In the United States, that companys Circle K convenience stores also share some locations with Dunkin Donuts. However, Dunkin Donuts began to close several locations in Quebec within the 2000s because of competitor Tim Hortons opening many Quebec locations. Some Dunkin Donuts locations continue to open in Quebec, most recently at the Lionel-Groulx metro station. Couche-Tard agreed in August 2008 to terminate its role as master franchisee within 12 to 18 months. Moreover, we will discuss the coffee wars that exist between Dunkin Donuts and Starbucks. With its Free Iced Coffee Day promotion Tuesday, Dunkin Donuts appears to be taking on Starbucks happy hour Frappaccino promotional drive. As summer rolls around the corner, coffee shops around the country have ramped up their promotional efforts, offering consumers luring deals on discounted coffee drinks. With coffee shops plastered on every street corner and down every valley, competing brands such as Dunkin Donuts and Starbucks are coming on strong in a battle to win over the loyalties of consumers across the nation. Dunkin Donuts is partaking in Dunkin Donuts’ Free Iced Coffee Day celebrations in which it gives away free iced coffee to customers between the hours of 4 p. m. to 10 p. . (two hours left to go at the time of writing). Don’t get too excited, though, because if you don’t live in one of 14 locations in which the promotion is offered and aren’t in the mood for iced coffee on May 11, you aren’t getting free coffee. It seems that some may have mistakenly thought that Dunkin Donuts Free Iced Coffee Day is happening nationally, only to have their hopes shattered when they rea lized that iced coffee from Dunkin will be free only in 14 participating locations in Arizona, Maryland, New York, Ohio, Pennsylvania, and Virginia. On the company’s Facebook page, donut dunkers around the country are expressing their anger for not being able to get their yearly dose of free iced coffee. Starbucks, in a calculated move, has been offering discounted frappuccinos at most locations from May 7 through May 16. Between the hours of 3 pm and 5 pm, participating locations will be offering a 50 percent discount on their frappuccinos, or 50% off $4. 75 on a large or venti size. Consumers around the country were thus faced the difficult question as they came off of work: to pay $2. 0 for a tasty frappuccino or pay nothing for a perhaps-less-tasty but always classic cup of iced coffee should you be lucky enough to be in the vicinity of a participating location. Other Competitors: * Caribou Coffee * Donut King in Australia * Honey Dew Donuts in New England * J. CO Donuts ; Coffee mainly in Indonesia * Happy Haus * The Whole Donut in New England * Country Style Company View: Dunkin Donuts today outlined its plans to fu rther expand its presence into Asia starting with the announcement of its first store in Taiwan. The new Dunkin Donuts will open today in Taipei City, Taiwan. The company recently granted franchise rights to Mercuries ; Associates to develop 100 stores in Taiwan over the next 10 years. Mercuries, the fifth largest market cap company in Taiwan, as well as one of the country’s largest retailers, brings 25 years of operating experience to the partnership. Taiwan represents the first step in Dunkin Donuts greater China strategy, said Anthony P. Pavese, Dunkin Brands Vice President of International Asia Pacific. †We are actively looking for Dunkin? Donuts partners in China, added Pavese. Dunkin Brands announcement comes on the heels of the company recently surpassing $1 billion in international system wide sales annually. The Dunkin Donuts restaurant in Taiwan will offer a complete menu of Dunkin Donuts internationally recognized coffee, baked goods and iced beverages. The restaurant will also serve items customized to suit local taste preferences such as sweet potato, green apple and pineapple doughnuts, mocha rings, which are cake doughnuts indigenous to the region, as well as iced fruit teas and sandwiches. The restaurant will be a welcoming environment for customers to connect with friends and family while discovering new food and beverage choices. Our success throughout the Asia Pacific region over the last 25 years gives us confidence that the Taiwanese people will embrace Dunkin Donuts. Locations ; Subsidiaries: With over 2,600 stores in 30 countries outside of the U. S. , Dunkin’ Donuts has been serving loyal customers around the globe for over 27 years. From Asia to Latin America and everywhere in between, you can count on Dunkin’ Donuts for delicious coffee and espresso, cool coolatta, delectable donuts, sandwiches and more. Below is a list of all countries where Dunkin’ Donuts operates: * Aruba * Algeria (2009) * Argentina (2009) * Bahrain * Bahamas * Brazil: (As Dunkin Donuts and as Cafe Donuts, with some different donuts and coffees added to the menu) * Bulgaria * Brunei * Canada * Cayman Islands (2006) * Chile * China (2008) * Colombia * Ecuador * Germany * Honduras * Indonesia * South Korea * Kuwait (2006)| * Lebanon * Malaysia * Mexico * New Zealand * Pakistan (2000) * Panama * Peru (1996) * Philippines (1981) * Russia [31] (1995–1996, 2010-) * Oman (2008) * Qatar * Saudi Arabia * Spain (Due to trademark issues, the brand used is Dunkin Coffee) * Republic of China (Taiwan) * Singapore * Thailand * Turkey * United Arab Emirates * United States *   Puerto Rico | Latest Company News: In the past seven years, Dunkin has added about 1,500 outlets, and that growth is set to accelerate, according to Jon Luther, chief executive of Dunkin Brands since 2003. Late last month, the company fetch ed $2. 43 billion from Thomas H. Lee Partners LP, Bain Capital Partners and the Carlyle Group. The deal, which is expected to close in March, means a hefty infusion of capital, which Luther said would go toward new prototypes and products, and more rapid expansion of the three concepts in Dunkin Brands portfolio. No doubt, the future looks bright for Dunkin Donuts. Dunkin Donuts is continuously striving to launch new products as well as to expand its subsidiaries all over the world. It has recently launched the DDSmart menu constituted of a light sandwich + a light Latte. Dunkin Donuts’ selection of better-for-consumers foods and beverages ensures that its restaurants offer great-tasting choices that fit consumers’ lifestyle and meet their dietary wants and needs.

Overpopulation Research Paper Example | Topics and Well Written Essays - 1250 words

Overpopulation - Research Paper Example However, this is not the whole truth. This paper is going to disapprove the critics of overpopulation by drawing upon relevant resources and using sound arguments to justify the benefits of overpopulation. The paper will draw upon the case of China since it is considered as one of the countries with a large population. Simply it is recognized as being overpopulated. The first part begins by an understanding of the term overpopulation and then followed by a discussion of the benefits of overpopulation. The final section analyzes some of the arguments put forward by the critics of overpopulation. Overpopulation can be phrased in many ways, but all definitions are based on one concept; it is regarded as the number of people in a certain area exceeds the carrying capacity of the area (Population Reference Bureau). It is not sufficiently adequate to measure overpopulation using population density. For example, economically advanced countries such as the Netherlands and Hong Kong have the ability of supporting an extremely dense population. It would be appropriate to base overpopulation in regard to the country’s population growth, living standards and other factors. There are those that argue that the earth contains finite resources, therefore, population has its limit; while others argue that if technology and science continue advancements population growth has no limits. There are over 1.3 billion people living in China and the number is predicted to continue rising. The population growth has been experienced since the last 60 years. One recordable cause of the high population growth today, is the mid 1990s Mao Zedong policies. Zedong encouraged the Chinese people to bear as many children as possible. As a result, Chinese families began having 5 to 6 children, therefore, the population exploded. During this time, workers formed the majority of the population and thus the

How do you as an Early Years leader or potential Early Years leader Essay

How do you as an Early Years leader or potential Early Years leader demonstrate effective leadership to respond to the challenge - Essay Example Effective leadership is often deemed as quite an important element that is essential in the successful accomplishment of any particular goal. Basically, people understand a leader as a person who is followed by others for his/her ideals and strong principles. Leadership is also a concept of organising people and leading them towards meeting set targets of any particular work. In every domain of the society, the role and the importance of a leader are quite significant and can hardly be ignored. Some of the major roles of leaders include leading, commanding, guiding as well as influencing people (Daly & et. al., 2004). Similar to the importance of leadership in various domains of the society, its significance in the Early Year’s sector is also considered as quite vital. It will be worth mentioning in this regard that leadership in the early years is quite different and critical as compared to their importance in other sections of the society. Contextually, it would be vital to obtain a critical understanding of the concept, approach and characteristics of leadership in the Early Years sector. A leader in the Early Year’s sector plays an imperative role to provide a right direction to the children in their early stage of life and train them towards a better future. Their role in particular involves inspiring children and teenagers with the clear and precise vision that could enable them to face the challenges and changes that will be occurring inevitably in their life will as they keep growing (Janet, 2006). This study will primarily intend to demonstrate the various aspects of effective leadership that is essential with regard to deal with the challenges and changes usually emerging in this Early Year’s sector. In the process, the discussion will also evaluate the views and theories of various studies that are associated with the aspect of Early Year’s leadership and management. The paper will also highlight some of the challenges tha t prevail in the Early Year’s leadership sector and accordingly certain strategies will be developed to deal with the same. Discussion In the recent years, extensive research has been conducted on the early years of children and the impacts of the adults that are associated with them in their beginning stage of learning. Children in this age usually follow those people who are closely in association with them in their daily activities comprising education, play and other activities, which further influences their futuristic goals and vision in life. In this regard, the people associated with the children, who include parents and teachers, have a key role to play as Early Year’s leaders. Early Years Leadership and Management- Theories and Literature Children in their early years are often observed to be reluctant to perceive themselves as leaders or managers in the near future, certainly as they lack such a complex understanding as adolescents or adults. Correspondingly , the role of the Early Year’s leaders comes into existence. Leadership in the early years mainly

Diversifying Hoikuen Offerings to Drive Japan Essay Example for Free

Diversifying Hoikuen Offerings to Drive Japan Essay Japan lies amongst the leading countries in providing the early childhood care and education in the world. The pre-primary and child care industry is one of the most important growth drivers of the overall education industry in Japan and forms a major share of the educational spending of the households. The falling births rates of Japan for last several years have although adversely affected the number of enrollments in last few years, however, the demand for the childcare and preschool centres remains high. The rising participation of women in the workforce has further strengthened the demand. Presently, the government of Japan is facing huge to provide more number of preschool and childcare centres in order to meet the huge demand. Private players, over the years have taken advantage of the prevailing demand-supply crisis situation and have resultantly gained increasing traction in the pre-primary education and childcare industry of Japan. The pre-primary education and childcare markets of Japan are broadly segmented on the basis of the target population and work status of parents, and are governed under separate ministries. The pre-primary education market of Japan is characterized by high gross enrollment rates, encouraged and supported by growing awareness levels amongst the masses about the importance of the pre-primary education. Pre-primary education market thus enjoys a dominant share in the overall market and showcased revenues of USD ~ million in FY’2012. The pre-primary market caters to children of 3-6 years of age through preschool centres called youchien. The childcare market of Japan is growing industry segment which caters to children of 4 months to 6 years of age through centers called hoikuen. The childcare centres of Japan provide both preschool education and care to the young kids. The demand for the childcare centres has been rising in Japan with an increasing number of dual-income earning households. In FY’2013, the market registered revenues of USD ~ million, growing by 7. 8% from FY’2012. Japan pre-primary education and childcare industry is highly fragmented with private players forming ~% of the total market. An increasing number of players have entered in the industry over the years, attracted by the high demand existing in the sector. Some of the major players include Pigeonhearts Corporation, Poppins Corporation, Benesse and CombiWith Corporation. Majority of the major providers are subsidiaries of companies operating in diverse fields while only a few such as Poppins Corporation, specialize in providing childcare  services. The pre-primary and childcare industry of Japan is undergoing changes regarding the curriculum adopted for the academic purposes. The industry is transitioning from a play-based curriculum to increasing preferability of the academic orientation in preschools. Also, the preschools and childcare centres in Japan have started providing diversified services with a view to attract greater number of enrollments. These include enrichment lessons, care services at vacations, night time care etc. Furthermore, the separate formats of childcare and preschools are expected to merge in future in order to satisfy the rising demand. The report â€Å"Japan Pre-primary Education and Childcare Industry Outlook to FY’2018† provides detailed overview on the preschool industry from various perspectives. The report encloses a comprehensive analysis of the various segments of the market reflecting the present scenario and future growth affected by changing industry dynamics in coming years. Additionally, the report also entails information about the government rules and policies, rational analysis of the macroeconomic factors, along with the competitive landscape of the pre-primary education and childcare industry. The report will help industry consultants, companies and other stakeholders to align their market centric strategies according to ongoing and expected trends in future. For more information on the market, please refer to our recent publication on: http://www. kenresearch. com/education/pre-school-education/japan-pre-primary-education-research-report/400-99. html.

US foreign Policy 1865-1914, expansionist or isolationist Essay

Was the foreign policy of the United States primarily isolationist or expansionist through 1865-1914?   Ã‚  Ã‚  Ã‚  Ã‚   At the turn of the century, and after gaining our independence, the United States land mass more than doubled through the use of purchasing, annexing, and war. However, the foreign policy of our government took a predominately isolationist stand. This was a national policy of abstaining from political or economic relations with other countries. General Washington shaped these values by upholding and encouraging the use of these principles by warning to avoid alliances in his farewell speech. The reasoning behind these actions was that the Republic was a new nation. We did not have the resources or the means to worry about other countries and foreign affairs; our immediate efforts were internal. Our goals that were of primary importance were setting up a democratic government and jump-starting a nation. The United States foreign policy up to and directly preceding the Civil War was mainly Isolationist. After the war, the government helped bring together a nation t orn apart by war, helped improved our industrialization, and helped further populate our continent. We were isolationist in foreign affairs, while expanding domestically into the west and into the north through the purchase of Alaska. However, around 1890 the expansionism that had taken place was a far cry from what was about to happen. Expansionism is the nations practice or policy ...

Organization Strategy and Structure Essay

By now, it should have been clear that there is no such thing as the one right organization. There are only organizations, each of which has distinct strengths, distinct limitations and specific applications. It has become clear that organization is not an absolute. It is a tool for making people productive in working together. As such, a given organizational structure fits certain tasks in certain conditions and at certain times. Given this perspective, as organizations tend toward more efficiency and effectiveness, so does the structure. For example, one hears a great deal today about â€Å"the end of hierarchy. † This is blatant non-sense. In any institution, there has to be a final authority say, the boss – someone who can make the final decision and who can then expect to be obeyed. But, what is the right organization to handle crisis is not the right organization for all tasks. Sometimes the team approach is the right answer. In fact, the pharmaceutical industry used this strategy long before â€Å"team† became a buzzword in the organization community.

Theories of Crime: Comparisons and Contrasts

The causes of crime are still really not known. There are many different theories and perspectives on why crime exists. However, even with all of the studies and perspectives on crimes committed, it appears to me that the causes of crime are only speculative. Biological Theory The biological theories primarily study the physical constitution and endocrinology. They are a very good example of the theories that have not really received any practical support. The misunderstanding of these theories has caused a stereotype that if a person is a criminal then he or she was born as a criminal and any steps taken in order to change or to influence them are useless. Biological theories are only a part of and one of the interpretations of criminality but not the only ones. In the present time, there is no assertive evidence of the fact, that the physical constitution and other biological factors cause criminality. Nevertheless, these theories have a right to exist and there has been a lot of important information that is used in terms of the development of criminology as a science. The most vivid example of the biological determinism is the theory of Cesare Lombroso. Lombroso based his theory on the assumption that criminals have certain physiognomic features or abnormalities. The origin of scientific criminology is usually traced to the research of Cesare Lombroso (1836-1909). Behavioral Crimes While some may not agree with me, I believe some people just commit crimes. A lot of these people were brought up in violent homes, had parents who were not good examples such as, taking harsh drugs, abusing their children, leaving their children alone for long periods of time and so on. True fact: I grew up with a very abusive father, who ended up killing our mother. I was one of nine children, all of whom were beaten grotesquely everyday and for no known cause. Certainly, we all grew up being adults as children (i. e. , protecting each other, always living in a â€Å"survival mode†) and we were terrorized on a daily basis. However, that having been said, my brothers and sisters and I tried, and for the most part, succeeded in actually growing up, getting sociably acceptable jobs, and we never committed a crime. We were blessed in the fact that, after we were older and were making our own money, we were able to seek out counseling and other avenues to overcome the terror that we all grew up with for 18 years. Our mother died at the very young age of 49 and because of that, she was taken away from us on September 1, 1980. Looking back on it, we all know that our father was basically mentally ill, denying or even thinking, he had an illness and he was just a very angry person and very jealous of our mother, who was a very beautiful, kind, loving (of all people) person. He resented the fact that he had children (which he let us know practically every day). I believe his violence and temper where a cause of possibly some form of schizophrenia and just plain selfishness. Nothing was ever positive to him. However, when he got drunk, which wasn’t very often, he became the nicest person on the planet. We children used to say to each other that – we wished we could keep him drunk all of the time. I believe his actions were based on a biological and behavioral imbalance. The Cognitive Theory Another true event. In July of 1991, while attending law school, I was on my way to classes and had to take the train to get there. While parking in an outside space, a young man (who was 6’ 3† tall and built just like a grown man) came up and put a gun to my head and told me to drive the car. He beat me brutally, and kept telling me to start the car and drive. Skipping over a lot of detail, it came down to where he almost choked me to death and I knew I was dying. Not to sound fanatical, but I said a prayer as I was dying and somehow, I got this superhuman strength and beat the heck out of his head and was able to escape from my car. In the end, he was caught within 10 minutes and had seven (7) felonies against him. He was sentenced to a Maryland State Penitentiary for 20 years and had to serve each felony on a concurrent basis. The reason for his attack on me was that he was being initiated into a gang and that was his initiation. He had to kill a female. As he came up clean on all drug and alcohol tests, it turned out that he was the son of the drug cartel Noriega’s chauffer. He was very angry at his mother for divorcing his father and therefore, decided to become a gang member. He may have been looking for acceptance, or just a way to vent his anger. That would be another speculative case. However, I believe his crime was based on the cognitive theory.

Investing The Customer Service On The Taj Hotel Tourism Essay Example

Investing The Customer Service On The Taj Hotel Tourism Essay Example Investing The Customer Service On The Taj Hotel Tourism Essay Investing The Customer Service On The Taj Hotel Tourism Essay The thought behind the survey of this research proposal is to cognize the which, what and how to supply the good quality client services in the TAJ Hotel. In the current computational market there are many organisational groups starts its luxury hotels and made a different schemes to offer a luxury services to the client in the Indian hotel industry. But how to take attention of large trade name name of the TAJ Hotel in the first place to carry through the chief purpose of the client. The Indian Hotels Company Limited ( IHCL ) and its subordinates are jointly known as Taj Hotels Resorts and Palaces and it is an 1 of Asia s biggest and older hotel group. It s controlled by the laminitis of the Tata Group, Mr. Jamsetji N. Tata, the company opened its first hotel, The Taj Mahal Palace Hotel, Mumbai in 1903. The Taj, a symbol of Indian cordial reception, completed its centennial twelvemonth in 2003. The footing at the dorsum of this large trade name name the Taj hotels offers the luxury of service, the zenith of Indian cordial reception, vantage locations, modern installations and concern comfortss. 3. Organizational Background: The first hotel established in 1903 to 2010 the Taj Hotels Resort and Palaces has a more than 60 hotels in 45 locations in all over India plus 15 international hotels in the UK, USA, Malaysia, Bhutan, Sri Lanka, Africa, the Middle East, Australia and assorted Asia-Pacific Islands. Crossing the length and comprehensiveness of the state, decorating of import industrial towns and metropoliss, beaches, hill Stationss, historical and pilgrim centres and wildlife finishs, each and every Taj hotel offers the amenitiess to luxury, traditional to modern services. TAJ Hotels tally in the luxury, premium, mid-market and value sections of the market through the below classs: TheTAJ ( Luxury full-service hotels, resorts and castles ) is a rich trade name for the universe s most discerning tourer in hunt of echt experiences given that luxury is a manner of life to which they are familiarized. And it s a category of the modern concern hotels, idyllic beach resorts, heritage castles and safari Lodges. Taj Exotica is include in resort and spa class and found in the most alien and restful venues of the universe. Its provide the services in footings of the privateness and familiarity to client. Taj Safari is operate in Jungle and Desert and its provide the invitees with the ultimate, wild life experience based on a proven sustainable ecotourism theoretical account. Taj Modern supply a new coevals of travellers a modern and originative welcome experience that matches their work-hard, play-hard life styles. Stylish insides, advanced culinary art, hip bars, and a focal point on engineering set. The Gateway Hotel ( upscale/mid-market full service hotels and resorts ) is included in the medium budgets clients class. 4. Rationale: To make the concern or work in Hotel Industry in future I forced to analyse on the assorted facets on the Hotel concern. To believe to see to spread outing the my household s little local concern of hotel, I try to acquire the proper cognition about assorted concern schemes through the research of this organisation. Besides, I was taken preparation in TAJ Hotel in my unmarried man grade s preparation period I looked what and how to supply the scope of quality client services and what and how to impact the different internal and external concern factors to pull a client. So, I attracted to choose this organisation for concern research and my future position. 5. Research Aims: The cardinal research end behind this work is to place and analyse the consequence of client to supply a alone quality service and to maintain the client in competitory environment. Besides what schemes and be aftering are required to pull a client and what possibility to maintain the client life-time. 6. Research Question: During this research by utilizing the different informations analyzed method to bring forth a subsequent inquiry: What and Which scope of quality services offering based on season and topographic point? How to place the different demands of the client and how to carry through them? What factors are affected to supplying the good excellence services? What are the new selling attacks in hotel industry? How to spread out the concern in competitory environment? How to maintain the TAJ a large trade name name in Hotel Industry? 7. Literature Reappraisal: Marketing Concept: Taj is functioning the clients to its best in the construct of the accomplishment of corporate end through meeting and put to deathing client demands better than the competition. ( Jobber et al. , 2006, p.3 ) TAj Hotel create a different selling constructs to pull clients otherwise the rivals will non go forth a individual opportunity to catch market portion. For Example- TAJ Starts a Taj Air, a luxury private jet operation and Taj Yachts, two 3-bedroom luxury yachts which can be used by invitees or man of affairs in Mumbai and Kochi, in Kerala ( India ) . Different Customer Services: TAJ divides its hotel in the construct of a different scope of clients service as mentioned above.Also use the basic selling construct of Product, Place and Time, Price, Process, People. Merchandise TAJ Hotel offer a excellence service like luxury suits, Traditional to modern interior based room and eating house, watering place, fittingness centre and good technological substructure of concern Centre. Heritage Flying Suites: These suites are renowned for their architecture and built an old-world architecture. Besides Guests can take a what types of have a pick of suites that overlook the metropolis or pool or face the Gateway of India and the Arabian Sea. Promotion TAJ on a regular basis comes with its advanced thought of to up with offers during season and off-season such as TAJ Holiday summer and monsoon bundles in its hotels. They besides announced or inform to client for its approaching events or exhibition by monthly calendar clip. Monetary value TAJ besides divides its hotel and services in monetary value based like up-class/upscale services and economic/medium category services. But its provides a good quality based services that spend by cusomer. Besides, its give a price reduction or assorted club point or shopping verifier to its regular client. Procedure Taj has a ain alone client relationship Management ( CRM ) system that s maintain a records of all client and its demands. Peoples TAJ has a 24000 employees fulfilled the purpose of the hotel of zenith of Indian Hospitality. Besides Taj has a assorted professional squad like Professional individual, Personal Agents, Technological individual, Travele agents for presenting the best services. PEST Analysis of TAJ Hotel: Political Factor: TAJ Hotels running on domestic every bit good as different 12 states, So its faced a many political issue to spread out and run its concern. Different states authoritiess has a different policy and jurisprudence about hotel industry. TAJ MAHEL Hotel Mumbai faced a terrorist onslaught in September 2008 and so generates a assorted security issue respects to the Hotel. Economic Factor: There are many Ecomomic factors affect the company s net income and enlargement program in international market like states economical state of affairs, revenue enhancement rate, rising prices rate, trade policy etc. In 2008, the period of recession or universe s economic crises TAJ Hotel Share prise about 50 % autumn down but the strong cardinal finance base, experience an large trade name name TAJ Hotel easy come out. Technological Factor: TAJ Hotels is a portion of the TATA Groups, whose are celebrated in advanced and progress in technology.TAJ Hotels provides a service of high-velocity wi-fi cyberspace and assorted progress IT installation to its client for its concern position. Besides, TAJ Hotels maintain a relation with its ain CRM Software. Social Factor: The TAJ Hotels concern tally on many different state and each have a ain civilization and tradition but TAJ Hotel adjust in all civilization and supplying a good traditional every bit good as modern manner of client services. Besides, TAJ Hotels prefers to enroll a local people and to care of local society or community, instruction, civilization development. Besides, set up a local traditional event in its hotel to back up the local humanistic disciplines to carry through its corporate-social duty. Environmental Factor: The TAJ Hotel running a Earth ( Environmental Awareness and Renewal TAJ Hotels ) plans since 2004.The Hotels besides tried to used the eco-friendly and recycling merchandise in its all Hotels. Besides its held a many environmental programmed for consciousness of planetary heating and environment change.TAJ besides received enfranchisement from Green Globe, the lone worldwide environmental enfranchisement plan for travel and touristry. 8. Research Methodology: In Research Methodology is to cognize the what schemes and planning are needed to take of research. The chief connotation behind the fact-finding research is what and how to supply the different unique qualities services so the rivals by TAJ Hotels. Qualitative research is an probe in which the research worker efforts to understand some larger world by insulating and mensurating constituents of that world within their contextual scene ( Gummesson, 2000, p 64 ) . In this Research the aggregation done by usage of the different informations aggregation technique and besides puting the how to roll up a broad scope of informations for the demands of this research. In this investigation of research, there are assorted informations aggregation techniques like questionnaires, studies. 9. Data Collective Method: The position of the research, quantitative and qualitative informations analysis technique are needed but in this research concentrating on qualitative research method. The primary and secondary both types of informations are required. Primary Data aggregation Method: The consequence of any research is depend on how and what schemes and planning are make for research of instance. The informations can be gathered from the current selling technique used by TAJ Hotel. Besides the informations are collected from client feed-back from. The sentiment polls and studies from the clients can be used for the aggregation of informations for the peculiar research subject ( Bhattacharyya, 2009 ) . Questionnaire is besides one of the easy and efficaciously technique for the research worker. In this method straight inquiring the inquiry to client about your research. The chief benefit of questionnaire is to supply a Varity of information. Besides researcher inquiring the more than one inquiry to client and to garner a tonss of informations and after that analyzed informations and take those informations that are required. Interviewing: In this technique, to straight inquire the inquiry from faced-to-faced between clients and company staff. This information are really utile when generates a some job and issues or before launch a new merchandise. Secondary informations aggregation method: Secondary informations is a collected from inside or outside the company. The internal informations are gather from the mention books, diaries, cyberspace or publish research paper.The external informations are gathered from company s one-year studies or authorities public studies and these are numeral and statistics. 10. DATA Analysis: 11. TIME Scale Exercise June 16 July -16 Aug-6 Week WEEK 1 WEEK 2 WEEK 3 WEEK 4 WEEK 5 WEEK 6 WEEK 7 Choice of research proposal xA A A A A A Decision on subject rubric A Ten A A A A A Working on research background A A Ten A A A A Rationale A A Ten A A A A Execution on research aims A A A Ten A A A Formulation of research inquiries A A A Ten A A A Working on literature reappraisal A A A A Ten A A Knowing research methodological analysis A A A A A Ten A Clarifying informations aggregation method A A A A A Ten A Working on informations analysis A A A A A A Ten Clarification with the lector A A A A A A Ten Time spectrum A A A A A A A

Lythronax - Facts and Figures

Lythronax - Facts and Figures Name Lythronax (Greek for gore king); pronounced LITH-roe-nax Habitat Woodlands of North America Historical Period Late Cretaceous (80 million years ago) Size and Weight About 24 feet long and 2-3 tons Diet Meat Distinguishing Characteristics Moderate size; long skull; foreshortened arms About Lythronax Despite what you may have read in the press, the newly announced Lythronax (gore king) isnt the oldest tyrannosaur in the fossil record; that honor goes to pint-sized Asian genera like Guanlong that lived tens of millions of years earlier. Lythronax does, however, represent a crucial missing link in tyrannosaur evolution, since its bones were unearthed from a region of Utah that corresponds to the southern portion of the island of Laramidia, which straddled North Americas shallow Western Interior Sea during the late Cretaceous period. (The northern part of Laramidia, by contrast, corresponds to the modern-day states of Montana, Wyoming, and North and South Dakota, as well as parts of Canada.) What the discovery of Lythronax implies is that the evolutionary split leading to tyrannosaurid tyrannosaurs like T. Rex (to which this dinosaur was closely related, and which appeared on the scene over 10 million years later) occurred a few million years earlier than was once believed. Long story short: Lythronax was closely related to other tyrannosaurid tyrannosaurs of southern Laramidia (most notably Teratophoneus and Bistahieversor, in addition to T. Rex), which now appear to have evolved separately from their neighbors in the northmeaning there may be many more tyrannosaurs lurking in the fossil record than previously believed.

Our Town Essay Example | Topics and Well Written Essays - 500 words

Our Town - Essay Example The organizing of acts around the stages of life and reality brings out this theme. This paper primarily focuses on describing how the theme of how humankind does not appreciate the present is brought out in the play. The first act, of the play, depicts the everyday life of people living in a fictional small town, in New Hampshire. Normal people, their daily routines, family relationships and times of growing up, characterize the act. It depicts Gibbs and Webb’s childhood experiences, and how they grown in the same town and became neighbours. The narrator gives a vivid description of the town, houses and people living there, by saying, â€Å"We all know that something is eternal. And it is not houses and it is not names, and it is not earth, and it is not even the stars† (Wilder 15). He further says, â€Å"Everybody knows in their bones that something is eternal and that something has to do with human beings. All the greatest people ever lived have been telling us that for five thousand years and yet you would be surprised how people are always losing hold of it† (Wilder 15). This excerpt describes how the narrator of the play gives a clear picture of the theme that even the many years, Mother Nature is still eternal, but human perception of it will never change. Wilder, in another quote, says â€Å"do any human beings ever realise life while they live it?†(Wilder 23), which also describes the main theme of the play.

Listening to a radio program relevant to some of our class readings Essay

Listening to a radio program relevant to some of our class readings and discussions and providing a corresponding write-up of the program - Essay Example The more education one has, the more money he/she is likely to earn. Families comprising of two uneducated couples are likely to suffer poverty and at the end bring up poor children who have less opportunities for education and work (Carbone 22). Women in America have been provided with the opportunity to pursue careers outside the home. Educated women in this perspective earn a better pay. While this actually reduces the difference, changes incurred in men’s earning depending on their education are the major causes of the rising income inequality. There is the issue of moral decline. In this case, women have abandoned their culture which directs them to their responsibilities as house wives. In the contemporary society, both men and women are competing for various opportunities. In some cases, women are found to secure higher opportunities than their male spouses. This develops a feeling of independence within the woman and thus leading to the family breakup. This program analyses the grand dynamics that lead to the accumulation and the distribution of capital among families within the U.S. Inequality and the concentration of wealth as well as the prospects for economic growth are key values that lie in the hearts of the political economy. According to Piketty, the modern growth in economy and the diffusion of knowledge has diminished inequalities. However, extreme inequalities are feared to arise as a result of the tendency of returns on capital to exceed the economic growth rate in the contemporary society (Piketty 25). The most striking issue on this regards the remarkable break witnessed in the years between 1914 and 1945. Considering this period, there developed an impression that capitalism was becoming more democratic. The inherited wealth was no longer the matter behind an individual’s ability and position in the hierarchy of social-economic. Other provoking point discuses such circumstances like the two world wars, the debt fueled

Songo fipaza Article Example | Topics and Well Written Essays - 500 words

Songo fipaza - Article Example . Fipaza was an industrious individual and had the passion to make his children’s dreams possible. Saucer was on the lookout for a solid buddy for the 2008 Cape Epic. The rules and regulations were strict as race organizations allowed identical racers to form a team. In South Africa it was difficult to find a sportsperson in this category in Specialized gear for this race. Top racers at that level were hard to find who were free from contracts. As the problem defied solution, Saucer thought of a charity run by creating own charity. Some Specialized seconded the idea and they were willing to come forward and Saucer negotiated with a South African, the GT rider of the time, Burry Stander. With this arrangement both would run in special uniform, specifically designed for the charity. With the major problem solved, the next issue was organizing the event. Charity and its objectives need to be notified. Ruth Bird rendered help and with his support they were fairly confident that everything would be in proper place to enable them to utilize the Cape Epic event to collect funds in support of some local sports organizations. Saucer mentions â€Å"At an ABSA Bank dinner, by sheer coincidence, we met Songo Fipaza and heard of the need for sport in the Kayamandi township of Stellenbosch. Songo mentioned the need for a BMX facility, and that was it – our goals were aligned! Extraordinary!†(Christoph†¦) The project began to take shape. They christened the charity as â€Å"Songo.†The procedural aspects of establishing a charity were still there. The authorities of â€Å"the JAG Foundation† came forward to help. They made available the leverage of their infrastructure. They had good reputation and they were associated with â€Å"the Mighty Meters program already running in Kayamandi† and they were well known in South Africa. Their next focus was to collect funds to build a BMX track. Another renowned individual Erica

High School Essay Example for Free

High School Essay I. Problem/Needs a. San Nicolas Elementary School (s. y. 2013-2014) has 765 enrollees, 43 teachers, non-teaching, staffs, personnel, including its maintenance. Previous school years, survey through interview shows that the school has no canteen. What they did was a classroom canteen wherein teachers allow outside vendors to sell foods, snacks in each classroom during break time. This practice made wrong impact and its advantages to the entire school campus. Instead of 30 minutes break time, survey shows they have 45 minutes and lessons are affected. b. Outside vendors are not known by the pupils and teachers. They just offer their cooked foods to students without knowing or not sure with the safetiness of what they are going to take in. They don’t know how and who made the foods. Other parents also go inside the school to give snacks to eat to their children during recess time which make break time longer. School staffs observed this situation and they made a decision to really have canteen as soon as possible. c. During the first meeting of the school year 2013-2014, the PTA meeting tackled the topic about school canteen, they should have it. As a situation to the need of the school, the principal set another meeting to meet interested parents who wants to manage the canteen. As a result, school pupils, teachers and other personnel now have their break time properly. Manager of the canteen improved the school canteen, and prepared it for the new canteen. Now, San Nicolas Elementary School is nearly for safer, healthier and more convenient canteen for everyone. II. Statement of Vision, Mission and Values Vision: The school will provide a good source of foods for the pupils, teachers and parents of the school. Healthy foods, price of foods will surely be right for everyone. Mission: The school will have a canteen on its own, managed by the school itself or any representatives from the PTA member. Foods will surely be healthy and nutritious. Kind of foods to sold will be strictly monitored to sure the safetiness of all the entire school. Values: Having a school canteen will promote orderly and organized school especially on break time. Everyone in school should support its canteen that could help in the progress and improvement of the entire school. III. Marketing plan a. Research and Analysis: It is more than two years when San Nicolas Elementary School has no canteen. Former managements of school canteen believed that their services and foods offer are not satisfying. It was observed by our interviews that students and teachers would more like to go out or buy outside their snacks during break time. In addition to that, price of the previous canteen are not affordable by the students. PTA meeting was conducted and during the said meeting, the principal announced that all parents who are interested to manage the school canteen this school year 2013-2014 is free to pass bid form containing rental which is the highest offer as a rental of the school will have the opportunity to handle the canteen. The form also contains the expected menus, foods offered and its prices. The monthly rental of the school canteen will be an income of the school which will be used for school improvements at the end of the school year. This move of the school as a solution of the problem believes that it will turn to an advantage of the entire school. Students and teachers will be comfortable to spend their break time inside the canteen, safetiness and healthy foods will be as sure. Accidents will be impossible because students will no longer go out to nearby stores to buy foods and also monthly income of the school will be at stake. b. Marketing Strategies: Students will be the first customer of the canteen, so offers will be for students at most. Foods will be based on the taste of the consumers so as by the teachers also. Foods will be simple snacks so that prices will also be affordable and reasonable especially for ordinary students. Prices will be strictly monitored. Special promos or simple promo will also be given. Simple promo like free juice or offering discounted prices on sets of snack items. Like: 1 special miki regular price is Php 15. 00 with boiled egg on toppings plus 1 refresh juice is at Php 6. 00= student will pay only Php 20. 00| Foods or snacks will be changeable, based on what is saleable to consumers. IV. Production Plan Quantity| Unit| Supplies| 533050102550301010| KilosKilosPcs. SticksBoxesPcs. Pcs. SticksBagsBags| PancitMikiBoiled eggBarbecueAsstd. Fruit drinksSandwichesShanghaiBanana cueAsstd. BiscuitsAsstd. cupcakes|.

The fight for justice: The Barrett family of Galway :: Essays Papers

The fight for justice: The Barrett family of Galway The following newspaper clippings concern a Galway Traveller family named Barrett. Perhaps the individuals named Barrett in these stories are not actually related, though taking Traveller marriage customs into account, the likelihood is that they are. What is sure is that they are all Travellers, and on that basis alone they are worth viewing as a piece. Due to their lifestyle, Traveller families remain largely unrecorded by official history records. We receive occasional glimpses of such histories buried in the newspaper columns of court proceedings. We only hear Traveller voices when they are speaking as defendants. The only traces of depreciated minority populations are to be found in such public records, when they are found at all. Such has been the case with the Barrett family. A member of the Barrett family came to public prominence in 1996. Francie Barrett, then nineteen years old, represented Ireland at the Atlanta Olympics. This would seem to offer a happy ending to the sorrowful annals of the Barretts, an end to the prejudice and injustice. Such was not the case. Following is a 1931 account mentioning a man of the name Barrett: â€Å"In No Man’s Land: Galway Squatters to be Evicted† Connacht Tribune 7 Nov. 1931: 7. William Matthews and John Burke, Water-Lane, Galway, brought an action against James Barrett and Patrick Ward for trespass on property at Water-Lane, Galway†¦Burke swore that†¦these two men came along and built ‘shacks’ on it†¦Burke said even if these people paid rent for the place it would not be accepted as the Board of Health served notice on the owners that the premises were unfit for human habitation†¦Barrett swore that he was in occupation of the premises for the last four years†¦Ward†¦had a wife and seven children there and if he went out he had nowhere to go except the side of the road. He was willing to pay rent for the place or buy it. The Justice said he was satisfied these men were trespassers [and fined them]. In this case, two of the most common and numerous Galway Traveller family names, Ward and Barrett, are not even acknowledged as such. The newspaper describes them as squatters, and the court treats them as such. Their ethnic identity is denied by not being referred to, because to do so would problematise their treatment. There is no concern expressed as to the fate of the men and their families, once they have left the property.

Operational Performance Measurement: Sales and Direct-Cost Variances

Chapter 14 Operational Performance Measurement: Sales and Direct-Cost Variances, and the Role of Nonfinancial Performance Measures Case 14-1: Pet Groom and Clean Company Readings 14-1: â€Å"Standard Costing Is Alive and Well at Parker Brass† by D. Johnsen and P. Sopariwala, Management Accounting Quarterly (Winter 2000), pp. 12-20. The Brass Products Division of the Parker Hannifin Corporation is a world-class manufacturer of tube and brass fittings, valves, hose, and hose fittings. Despite the introduction of popular new costing systems, the Brass Product Division operates a well-functioning standard costing system.Discussion Questions: 1. What features in the firm's standard costing that make it a success? 2. In addition to variances seen in the textbook Parker Brass created several new variances. Describe these variances. Why are these variance added at Parker Brass? 14-2: â€Å"Redesigning Cost Systems: Is Standard Costing Obsolete? † by Carole B. Cheatham and Leo B . Cheatham, Accounting Horizons (December 1996), pp. 23-31. The article shows some new ways to analyze standard cost data, going beyond the traditional emphasis on production costs variances that focus on price and efficiency.Variances for product quality are developed and explained, as well as sales variances based on sales orders received and orders actually shipped. There is also a discussion of how to incorporate activity-based costing, and continuous standard improvement, including benchmarking and target costing. The main premise of the article is that standard cost systems are the most common cost systems in use, and while there are a number of limitations to these systems, a careful and creative effort can transform them into more useful cost systems. Discussion Questions: 1.What are the main criticisms of traditional standard cost systems? 2. What is meant by â€Å"push through† production? Is it preferred to â€Å"pull through† production, and why? 3. What ar e the best ways to make standard cost systems more dynamic? 4. Considering the suggestions make in this article, in contrast to the chapter presentation of standard costing, which ideas make the most sense to you and why? 14-3: Can Variance Analysis Make Media Marketing Managers More Accountable? by Ted Mitchell and Mike Thomas, Management Accounting Quarterly (Fall 2005), pp. 51-61.This article discusses, within the context of a marketing application, an alternative method for decomposing a total standard cost variance. The authors posit that in such applications the joint variance (that in conventional practice is assumed to be small) can be significant in amount and therefore invalidate conventional methods that include the joint price-cost variance as part of the price variance. However, the treatment proposed by the authors for the joint price-quantity variance differs from the â€Å"three-variance† solution found in some cost/managerial accounting texts. Discussion Ques tions: . Explain what is meant by the term â€Å"joint variance† as this term is used in standard cost systems used for control purposes. 2. Explain what the authors of this article mean when they describe their proposed approach for standard cost variance decomposition as a â€Å"geometric solution. † 3. Explain the term â€Å"Minimum Potential Performance Budget† model. How is this concept employed in the variance decomposition process recommended by the authors? 4. What are the primary advantages and primary disadvantages of the variance decomposition model recommended by the authors of this paper? 4-4: Helping Students See the ‘Big Picture of Variance Analysis by Neal VanZante, Management Accounting Quarterly, Vol. 8, No. 3 (Spring 2007), pp. 39-47. This paper presents two examples that can be used to reinforce concepts and procedures students learn in text Chapters 14 through 16. The first example, Fernandez Company, can be used as a comprehensive rev iew of all three chapters; the second example, Roger Company, can be used in conjunction with Chapter 14 if additional coverage of the joint price-quantity variance for direct materials (DM) is desired.The Fernandez Company example requires students to first calculate the total flexible budget variance (in operating income) for a period and then breakdown this variance into its constituent parts (selling price variance, various cost variances, etc. ). Discussion Questions: 1. What is meant by the total operating-income variance for a given accounting period? What alternative names are there to describe this variance. 2. What would be a first-level breakdown of the total variance described above in (1)? 3. How can the total flexible-budget variance be broken down (i. . , what are the constituent parts of this total variance)? 4. Explain the total sales volume variance for a period. How can this total variance be decomposed? 5. Explain the meaning of the joint price-quantity variance that is the basis for the discussion in the Roger Company case. 14-5: Are ABC and RCA Accounting Systems Compatible with Lean Management? by Larry Grasso, Management Accounting Quarterly, Vol. 7, No. 1 (Fall 2005), pp. 12-27. This paper provides a critical analysis of several alternative cost systems to traditional cost accounting systems.It then evaluates these alternatives in terms of how they might support, or not, companies that adopt a lean philosophy. An example of nonfinancial performance indicators that support a lean philosophy is offered in Tables 1 and 2. This discussion in the article of the historical development of management accounting systems reinforces in the minds of students the evolving nature of cost system design: as the environment changes, so should management accounting systems. (Note: this reading could also be used in conjunction with Chapter 15 of the text. ) Discussion Questions: . Describe what is meant by the term lean manufacturing. 2. According to th e author of this article, what are the primary uses (or roles) of management accounting data within organizations today? 3. According to the author of this article, what are the primary implications of adopting a lean philosophy in terms of the design of management accounting systems? 4. Explain the importance of the examples provided in Tables 1 and 2 of this article. 14-1 Pet Groom & Clean (PG) David Green is considering his operating statement for 2010, which is displayed in the table below.David is the manager of store number 88, where he began as one of the staff 6 years ago, and through hard work has risen to become manager of the store. The operating report shows his budgeted performance for the year and the actual results, showing a net improvement of 9% over budget–$405. While his results are positive, the small improvement over the budget does not qualify David for the bonus program which awards a $3,000 bonus for store managers who improve their performance over th at of the budget by 20% or more. David manages one store in a 110 store chain of pet grooming stores owned by Pet Groom & Clean Company (PG&C).As for other PG stores, his store is open Monday through Saturday each week; the only service provided at the store is a service in which a pet, dog or cat, is groomed and cleaned, typically while the customer waits. The budgeted price for the service at the beginning of 2010 was $25. Budgeted variable costs were $2 for materials and $9 labor cost per service, as well as other variable costs of $1. 50 per service. Materials are purchased by local store managers, and all staff are hired and supervised by the local store managers.Other budgeted and actual information for 2010 are shown in the table below. David is an ambitious and hard working manager, who has applied himself to the job and has looked for different ways to attract customers and to reduce costs. For example, he noticed that most of the company’s customers brought their pe ts in on Friday, Saturday, and Monday, and the number of customers was significantly lower on Tuesday through Thursday. In fact, David budgeted that 80% of total demand for 2010 would be in the Friday-Monday period, and only 20% would be in the Tuesday-Thursday period.So at the start of 2010 David began a promotion that reduced prices on Tuesday through Wednesday to $18 in an effort to draw in more business during these three days. Also, noting the strong demand in the Friday-Monday period, David decided to increase the price during those days from $25 to $30. An experienced manager, David was able to manage labor costs so that staff were not idle, even on slow days; David scheduled the number of staff to meet the expected demand on each day, and because of his experience (and because his store encouraged appointments), his forecast of demand was usually quite accurate.Thus, labor cost is fairly treated as a variable cost for David’s store. Labor costs consists of 3 staff who are budgeted to work 2,500 hours per year at a budgeted pay rate of $12 per hour, thus the total budgeted labor costs of $ 90,000 (= 3 x $12 x 2,500). Through his careful scheduling of staff, and his effective management style, Dave was able to save labor time so that each of the three employees worked only 2,250 hours in 2010.Other expenses include training expenses –each staff employee is expected to have at least 6 hours of training at the PG&C headquarters during the year; the local store is charged $250 per hour for this training. The local store manager determines the amount of training time for each staff. Other expense also includes advertising expense, which is controlled by the local managers; PG&C recommends that advertising should be about 1% of total sales. Service development is the cost of studying new products for use in he stores and for the study of potential new ways to improve the services provided at PG&C stores. Service development is charged to each st ore based on the allocation rule of 10% of store sales. Accounting, insurance costs, taxes, and management overhead (which includes store rent and manager’s pay) are paid at the home office of PG&C and are allocated based upon a formula which combines store size, store sales, and the age of the store. Employee benefits accrue to staff at the rate of 20% of total pay. These benefit payments are contributed to a 401(k)-type retirement plan for each employee.The result of David’s promotional price for the Tuesday-Thursday period was successful, as total sales increased from 10,000 to 10,500 and the Tuesday-Thursday sales increased from 20% to 30% of total sales. Required: From David Green’s perspective, develop an analysis which explains your performance for the year ended December 31, 2010. [pic] 14-1: STANDARD COSTING IS ALIVE AND WELL AT PARKER BRASS by David Johnsen and Parvez Sopariwala Many people have condemned standard costing, saying it is irrelevant to th e current just-in-time based, fast-paced business environment.Yet surveys consistently show that most industrial companies in the United States and abroad1 still use it. Apparently, these companies have successfully adapted their standard costing systems to their particular business environments. In addition, many academics have contributed ideas on how the standard costing system could be and has been made more responsive to the needs of companies operating in this new economy. 2 The Brass Products Division at Parker Hannifin Corporation (hereafter, Parker Brass), a world-class manufacturer of tube and brass fittings, valves, hose and hose fittings, is one of the tandard costing success stories. It operates a well-functioning standard costing system of which we will show you some highlights. WHAT’S SPECIAL ABOUT THE STANDARD COSTING SYSTEM AT PARKER BRASS? Parker Brass uses its standard costing system and variance analyses as important business tools to target problem areas so it can develop solutions for continuous improvement. Here are some examples of these standard costing-related tools: (Disaggregated product line information. Parker Brass has been divided into Focus Business Units (FBUs) along product lines.Earnings statements are developed for each FBU, and variances are shown as a percentage of sales. If production variances exceed 5% of sales, the FBU managers are required to provide an explanation for the variances and to put together a plan of action to correct the detected problems. To help the process, a plant accountant has been assigned to each FBU. As a result of these steps, each unit is able to take a much more proactive approach to variance analysis. ( Timely product cost information.In the past, variances were reported only at month-end, but often a particular job already would have been off the shop floor for three or more weeks. Hence, when management questioned the variances, it was too late to review the job. Now exception repor ts are generated the day after a job is closed (in other words, the day after the last part has been manufactured). Any jobs with variances greater than $1,000 are displayed on this report. These reports are distributed to the managers, planners or schedulers, and plant accountants, which permits people to ask questions while the job is still fresh in everyone’s mind. Timely corrective action. Because each job is costed (in other words, transferred out of Work-in-Process and into Finished Goods) 10 days after the job has closed, there is adequate time for necessary corrective action. For example, investigating a large material quantity variance might reveal that certain defective finished parts were not included in the final tally of finished parts. Such timely information would allow management to decide whether to rework these parts or to increase the size of the next job.This kind of corrective action was not possible when variances were provided at the end of each month. (An effective control system. Summary reports are run weekly, beginning the second week of each month, to show each variance in total dollars as well as each variance by product line and each batch within the product line. In addition, at the end of each month, the database is updated with all variance-related information. As a result, FBU managers can review variances by part number, by job, or by high dollar volume. (Employee training and empowerment.Meetings are held with the hourly employees to explain variances and earnings statements for their FBU, thereby creating a more positive atmosphere in which the FBU team can work. These meetings help employees understand that management decisions are based on the numbers discussed and that if erroneous data are put into the system, then erroneous decisions may be made. For example, a machine may not be running efficiently. An operator may clock off of the job so that his or her efficiency does not look bad. Because the machine’ s efficiency is not adversely impacted, no FIGURE 1 | |PANEL A: THE FACTS | |Standard production in 1 hour (units) |50 | |Standard batch quantity (units) |2,000 | |Standard hours needed for 2,000 units |40 | |Standard time needed for 1 setup (hours) |4 | |Standard labor rate per hour |$10 | |Actual quantity produced (units) |1,200 | |Actual setup hours for 1 setup |4 | |Actual productive labor hours to make 1,200 units |24 | |Actual labor cost for 28 hours at $10 per hour |$280 | | | |PANEL B: WORKINGS | | Setups |Production |Total | |Standard time per unit: | | | | |Standard setup time ( hours) |4 | | | |Standard production time (hours) | |40 | | |Standard batch size (units) |2,000 |2,000 | | |Hence, standard time per unit (hours) |0. 002 |0. 020 |0. 022 | | | | | | |Standard time charged for 1,200 units: | | | | |Standard time per unit (hours) |0. 002 |0. 020 |0. 22 | |# of units actually produced |1,200 |1,200 |1,200 | |Standard time charged (hours) |2. 40 |24. 00 |26. 40 | | | | PANEL C: SOLUTION | |If SRQV is determined, the journal entry would be: | | | |Work in process [(26. 40)($10)] |$264 | | |SRQV [(4. 00 – 2. 0)($10)] |$16 | | | Accrued payroll | |$280 | |If SRQV is not determined, the journal entry would be: | | | |Work in process [(26. 40)($10)] |$264 | | |LEV [{28. 00 – (1 . 200)(0. 022)}{$10}] |$16 | | | Accrued payroll | |$280 | maintenance is done to that machine, and the inefficiency continues. In addition, because the operator is not charging his/her cost to a job, the cost is being included in indirect labor, and manufacturing costs increase.If the operator had reported the hours correctly, management would have questioned the problem, and the machine would have been fixed or replaced based on how severe the problems were. WHAT NEW VARIANCES HAS PARKER BRASS DESIGNED? In addition to the aforementioned innovations that Parker Brass has made to adapt its standard costing system to its particular business environment, the company has created the following new variances: (The standard-run quantity variance to explain situations where the size of a lot is less than the optimal batch quantity. (The material substitution variance to evaluate the feasibility of alternative raw materials. ( The method variance to assess situations where different machines can be used for the same job. THE STANDARD RUN QUANTITY VARIANCEThe standard run quantity variance (SRQV) represents the amount of setup cost that was not recovered because the batch size was smaller than the earlier determined optimal batch size. Because setup costs are included in the standard labor hours for a standard batch quantity is likely to create an unfavorable labor efficiency variance (LEV). Unless, |FIGURE 2 | |PANEL A: THE FACTS | |Standard price per pound of material Ml |$10 | |Standard price per pound of material M2 |$11 | |Standard material quantity (Ml & M2) to make 100 units (lbs. |2 | |Actual quantity produced (units) |2,000 | |Actual pounds o f M2 purchased and used |43 | | | |PANEL B: WORKINGS | |Standard quantity to produce 2,000 units: | | |Standard material quantity to make 100 units (lbs. ) |2 | |Actual quantity produced (units) |2. 00 | |Hence, standard quantity to produce 2,000 units |40 | | | |PANEL C: SOLUTION | |If MSV is determined, the journal entry would be: | | | |Work in process [(40. 00)($10)] |$400 | | |MEV [(43. 00 – 40. 00)($11)] |$33 | | |MSV [(40. 00)($11 – $10)] |$40 | | | Material—M2 [(43. 0)($11)1 | |$473 | | | | | |If MSV is not determined, the journal entry might be: | | | |Work in process [(40. 00)($11)] |$440 | | |MEV [(43. 00 – 40. 00)($11)] |$33 | | | Material—M2 [(43. 00)($11)] | |$473 | owever, the impact of actual production inefficiencies is separated from setup-related inefficiencies, the LEV reflects the combined impact of these two causes of inefficiencies and is not really useful for taking the necessary corrective action. See Figure 1 for an illust ration of this issue. Panel A shows that standard batch quantity is 2,000 units, the standard production during one hour is 50 units, and, hence, 40 standard hours are needed to produce 2,000 units. In addition, it takes four standard and actual hours to set up one batch. Panel B reveals that standard hours for setup and production labor are 0. 002 and 0. 020 per unit, respectively, for a total of 0. 022 per unit.In addition, because actual quantity produced is 1,200 units, the total standard hours chargeable to these 1,200 units is 26. 40 [(0. 002 + 0. 020)(1,200)]. Finally, Panel C shows the recommended journal entry whereby an SRQV is created. This SRQV represents the unrecovered setup costs because 1,200 units were manufactured instead of the standard batch quantity of 2,000 units. Thus, because the company expected to spend $40 [(4 hours)($10 per hour)] on each setup, the setup cost relating to the 800 (2,000 – 1,200) units not produced, or $16 U, is considered an unfavo rable SRQV or the cost of producing small lots. On the other hand, using traditional standard costing, this amount of $16 U would most likely have been categorized as an LEV.Yet there really is no LEV,3 and the variance of $16 U attributed to labor efficiency is merely the unabsorbed portion of the setup cost attributable to the 800 units that were not produced. The advantages of extracting the standard run quantity variance are many. First, the SRQV ordinarily would be included in the LEV and could provide a misleading impression of labor’s efficiency. Second, because just-in-time practices recommend smaller lots and minimal finished goods inventory the SRQV is essentially the cost of adopting JIT Third, to the extent that setup cost and the cost of carrying inventory are competing undesirables, a determination of the cost of small lots could be used in the trade-off analysis against the cost of holding and carrying inventories.Finally, to the extent that this variance can b e separated for each customer, it would reveal how much of a loss was suffered by allowing that customer to purchase in small lots. Such information could be used in future bids. If a customer’s schedule required a smaller lot, then that customer’s job cost could be enhanced appropriately. THE MATERIAL SUBSTITUTION VARIANCE The material substitution variance (MSV) assumes perfect or near perfect substitutability of raw materials and measures the loss or gain in material costs when a different raw material is substituted for the material designated in the job sheet. Substitutions may be made for many reasons. For example, the designated material may not be available or may not be vailable in small-enough quantities, or the company may want to use up material it purchased for a product that it has since discontinued. The usefulness of MSV is discussed in Figure 2. Panel A shows that both materials, M1 and M2, can be used to manufacture a product, and it is assumed that t wo pounds is the standard input per unit for both materials. Material M1 is the material designated in the job sheet, but material M2 can be substituted for M1. The standard cost of M2 ($11 per lb. ) is higher than that for M1 ($10 per lb. ), and M2 is used because M1 is currently not available and a valued customer needs a rush job. 4 Panel B reveals that the standard quantity needed to manufacture 2,000 units is 40 lbs.For the purposes of this illustration, we assume that material price variance (MPV) is detected when material is purchased (in other words, the material account is maintained at standard cost). Hence, Panel C reveals the recommended journal entry whereby MSV is created. The MSV represents the benefit obtained by substituting a more expensive material (M2) for the less expensive material (M1) and hence represents the loss through substitution. The MSV is $40 U because (1) 40 lbs. is the standard quantity of M1 and M2 needed to manufacture 2,000 units, and (2) M2 cost s $1 more per lb. than M1. In addition, the material efficiency variance (MEV) is $33 U because 43 lbs. instead of the standard quantity of 40 lbs. ere used to manufacture 2,000 units. In contrast, the traditional standard costing system might ignore the substitution, and the job might be charged with the standard cost of using 40 lbs. of M2. In that scenario, the job would cost $40 more and could have an impact on customer profitability analysis even though the customer did not request the substitution. Now Parker Brass is evaluating an extension that would be to relax the simplifying assumption that both materials require the same standard input. See Figure 3. It adopts the facts from Figure 2 except that 1. 9 lbs. of material M2 are required for 100 units instead of 2 lbs. for both materials in Figure 2.In this situation, we have two MSVs, one for the price impact called â€Å"MSV-Price† and the other for the efficiency impact, called â€Å"MSV-Efficiency. † Panel C shows the recommended journal entry whereby two MSV variances are created. First, MSV-Price is unfavorable because M2, a more expensive material, is being substituted for M1. As a result, MSV-Price is $40 U as material M2 costs $1 more per lb. than material M1. On the other hand, as you might expect, the MSV-Efficiency is favorable because only 1. 9 lbs. of M2 are required to make 100 units as compared to 2 lbs. required for M1. Thus, MSV-Efficiency is $22 F because each batch of 100 units requires 38 lbs. of M2 against 40 lbs. of M1. The net result of the MSV variances is $18 U [(38 lbs. )($11) – (40 lbs. ($10)], suggesting that, barring any other complications, the substitution of M2 for M1 is not likely to be profitable under existing circumstances. Finally, the MEV using material M2 is $55 U, reflecting the fact that 43 lbs. of material M2 actually were used whereas only 38 lbs. of material M2 should have been used. This variance could have been caused by the fact that M 2 was a new material and required initial learning and other nonrecurring costs. In such a case, the standard quantity of 38 lbs. for 2,000 units may not need to be changed. On the other hand, the MEV variance may have been caused because of the inherent difficulty in working with material M2. In such a case, the standard of 38 lbs. for 2,000 units may need to be amended.In contrast, as was shown in Panel C of Figure 2, the journal entry that is likely to be made using traditional standard costing would completely ignore the impact of material substitution and would likely inflate the cost of this particular job. The advantages of extracting the MSV are as follows. First, determining MSV lets the company assign the MSV cost to a customer whose rush job may have required using a more expensive material like M2. On the other hand, the MSV could be written off if the substitution were made to benefit the company. Also, creating an MSV and breaking it up into its price and efficiency co mponents allows the company to evaluate whether the substitution of M2 for M1 is a profitable one.While all these calculations can also be performed off the accounting system, creating the MSV makes the process a part of the system so a history of such evaluations is available for future reference. METHOD VARIANCE A method variance occurs when more than one machine can be used to manufacture a product. 5 For example, a plant may have newer machines that it normally would expect to use to manufacture a product, so its standards would be based on such new machines. Yet the same plant may also keep, as backups, older and less efficient machines that also could manufacture the same product but would require more inputs in the form of machine and/or labor hours. For this example, we assume that labor hours and machine hours have a 1:1 relationship. 6 As FIGURE 3 | |PANEL A: THE FACTS | |Standard price per pound of material M1 |$10 | |Standard price per pound of material M2 |$11 | |Standa rd material quantity of M1 to make 100 units (lbs. ) |2 | |Standard material quantity of M2 to make 100 units (lbs. ) |1. | |Actual quantity produced (units) |2,000 | |Actual pounds of M2 used |43 | | | |PANEL B: WORKINGS | | |Material M1 |Material M2 | |Standard quantity to produce 2,000 units: | | | |Standard material quantity for 100 units (lbs. ) |2 |1. | |Actual quantity produced (units) |2,000 |2,000 | |Hence, standard quantity to produce 2. 000 units |40 |38 | | | |PANEL C: SOLUTION | |If MSV is determined, the journal entry would be: | | | |Work in process [(40. 00)($10)] |$400 | | |MEV [(43. 00 – 38. 00)($11)] |$ 55 | | |MSV-Price [(40. 0)($11 – $10)] |$ 40 | | |MSV-Efficiency [(40. 00 – 38. 00)($11)] | |$ 22 | |Material—M2 [(43. 00)($11) | |$473 | | | | | |If MSV is not determined, the journal entry might be: | | | |Work in process [(38. 0)($11)] |$418 | | |MEV [(43. 00 – 38. 00)($11)] |$55 | | |Material—M2 [(43. 00)($11 )] | |$473 | a result, the method variance becomes pertinent because the traditional LEV from operating the older machines could potentially include the following two impacts. First, an older machine may need additional labor hours to perform the same task, and the additional hours would be reflected in the LEV. Second, the LEV would include the workers’ efficiency or lack thereof on the older machine.We evaluate the usefulness of the method variance in Figure 4. Panel A shows that both machines, A and B, can be used to manufacture a product. Machine A is the more efficient machine and the one used for setting the standard time. Machine B is the backup. Panel B shows that the standard machine hours needed to produce 1,800 units are 30 on machine A and 36 on machine B, which can be compared to the 35 hours actually used to manufacture 1,800 units on machine B. Panel C of Figure 4 reveals the recommended journal entry whereby a method variance is created. This method variance represents the loss incurred by substituting the backup machine B for machine A.Because machine B’s standard of 36 labor hours is greater than machine A’s standard of 30 hours, there is an unfavorable method variance of $120. On the other hand, because machine B took 35 hours to manufacture 1,800 units instead of its standard of 36 machine hours, there is a favorable LEV of $20. As you can see, while there was a loss incurred by using machine B instead of machine A, the actual usage of machine B was efficient. In contrast, assuming the traditional costing system recognizes that machine B was used, it is likely to charge the job $720 [(36 hours) x ($20 per hour)] instead of the $600 [(30 hours) x ($20 per hour)] that would have been charged if machine A had been used. Here are the advantages of extracting the method variance.First, the impact of the method variance ordinarily would be included in the LEV and would provide a misleading impression of labor’s productivity. Sec ond, the method variance could be used to isolate the additional cost that was incurred during the year by operating machine M2. This could permit a trade-off between purchasing a new machine |FIGURE 4 | |PANEL A: THE FACTS | |Machine A: standard time needed for one unit (minutes) |1. 0 | |Machine B: standard time needed for one unit (minutes) |1. | |Labor rate per hour |$20 | |Actual quantity produced (units) |1,800 | |Actual labor hours used to make 1,800 units using machine B |35 | |Actual labor cost |$700 | | | |PANEL B: WORKINGS | | |Machine A |Machine B | |Standard hours needed for 1. 800 units on: | | | |Standard time needed for one unit (minutes) |1. 0 |1. | |Actual quantity produced (units) |1,800 |1,800 | |Hence, the standard hours needed |30 |36 | | | |PANEL C: SOLUTION | |If method variance is determined, the journal entry would be: | | | |Work in process [(30. 00)($20)] |$600 | | |Method variance [(36. 00 – 30. 00)($20)] |$120 | | |LEV [(36. 00 – 35. 0)($2 0)] | |$ 20 | |Accrued Payroll | |$700 | | | | | |If method variance is not determined, the journal entry might be: | |Work in process [(36. 00)($20)] |$720 | | |LEV [(36. 00 – 35. 0)($20)] | |$ 20 | |Accrued Payroll | |$700 | and continuing to maintain the older machine, especially if tight delivery schedules are not the norm. Finally, the product cost would still be based on the standards for the more efficient new machine, and the job would not be charged a higher cost merely because a less efficient machine was used. That means a job that was completed on the older machine would not be penalized. 7 RELEVANT, NOT IRRELEVANT As you can see from the Parker Brass examples, standard costing has not become irrelevant in the new rapid-paced business environment.Parker Brass not only has managed to modify its standard costing system to achieve disaggregated and timely cost information for timely corrective action, but it has also designed additional variances to determine how set up time relating to small batches should be absorbed, whether an alternative raw material is economically feasible, and how a product’s cost might reflect the use of alternate production facilities. 1Studies reporting on the widespread use of standard costing in the U. S. , the U. K. , Ireland, Japan, and Sweden are summarized by Horngren, Foster, and Datar on page 225 of the 9th edition of their cost accounting text published by Prentice-Hall in 1997. 2C. Cheatham, â€Å"Updating Standard Cost Systems,† Journal of Accountancy, December 1990, pp. 57-60; C. Cheatham, â€Å"Reporting the Effects of Excess Inventories,† Journal of Accountancy, November 1989, pp. 131-140; C. Cheatham and L. R.Cheatham, â€Å"Redesigning Cost Systems: Is Standard Costing Obsolete,† Accounting Horizons, December 1996, pp. 23-31; H. Harrell, â€Å"Materials Variance Analysis and JIT: A New Approach,† Management Accounting, May 1992, pp. 33-38. 3The standard production hou rs needed for 1,200 units were 24 [(1,200) x (0. 020)], whereas the actual labor hours used have been intentionally set at 24. In addition, the standard and actual labor hours for one setup have been intentionally set at four. 4An alternative scenario could have the cost per pound of M2 ($9 per lb. ) being lower than that for M1 ($10 per lb. ) because M2 is used to manufacture other products as well and the company obtains quantity discounts for large purchases of M2. To a limited extent, the rationale behind the method variance is similar to that for the material substitution variance (MSV) discussed earlier. 6That is, the machine does not work independent of the worker. Hence, the labor hours spent on the machine are the same as the number of hours the machine was operated. 7A similar reasoning is applied in situations wherein the routing for the manufacture of a product is amended during the year, possibly because the customer wants an additional processing step. In such a case, the resulting process variance could be charged to the customer. 14-2: Redesigning Cost Systems: Is Standard Costing Obsolete? By Carole B. Cheatham and Leo B. Cheatham, Professors at Northeast Louisana University.SYNOPSIS: Since the early 1980s standard cost systems (SCSs) have been under attack as not providing the information needed for advanced manufacturers. In spite of its critics, SCSs are still the system of choice in some 86 percent of U. S. manufacturing firms. This paper discusses the criticisms of SCSs that (1) the variances are obsolete, (2) there is not provision for continuous improvement, and (3) use of the variances for responsibility accounting result in internal conflict rather than cooperation. Updates for SCSs in the form of redesigned variances, suggestions for dynamic standards, and refocused responsibility and reporting systems are presented. The compatibility of SCSs and its main competitor as a cost system, activity-based costing (ABC), is examined.The auth ors discuss when it is appropriate to use ABC or SCS or some combination of the two. Since Eli Goldratt’s (1983) charge that cost accounting is the number one enemy of productivity in the early 1980s, traditional cost systems have been under attack. Although Goldratt subsequently softened his stand to say that cost rather than accounting was the culprit (Jayson 1987), others were quick to jump on the bandwagon to condemn the cost systems in use. New systems were proposed of which the most popular was activity-based costing (ABC). In spite of all the criticism, a 1988 survey shows 86 percent of U. S. manufacturers using standard cost systems (Cornick et al. 988). A survey by Schiff (1993) indicates that 36 percent of companies use activity-based costing, but only 25 percent of those use it to replace their traditional cost system. It would seem that only about 9 percent (25 percent of the 36 percent) of companies are using ABC as their main system while the vast majority use a standard cost system (SCS). This is not to say that traditional SCSs could not benefit from being updated. However, accountants in industry (as well as academia) seem unaware that a redesigned SCS can provide the information they need, and that updating their present system is an easier process than adopting a new system.The SCS is one vehicle of articulation among managerial, financial and operations accounting, and it is a control system while the candidates for its replacement typically are only cost accumulation systems. In this article the major criticisms of SCSs are examined along with ways that the weaknesses can be remedied or ameliorated. The criticisms relate to the use of specific variances, the lack of provision for continuous improvement, and the fact that administration of the system results in internal competition rather than cooperation. The appropriate use of ABC systems in conjunction with SCSs is also discussed. UPDATING THE VARIANCES IN AN SCSConcerning the var iables analyzed in an SCS, most criticisms center on the overemphasis on price and efficiency to the exclusion of quality. Other criticisms center on the use of the volume variance to measure utilization of capacity while ignoring overproduction and unnecessary buildups of inventory. In making such charges, critics fail to realize variance analysis is not â€Å"locked-in† to a particular set of variables. Standards are only benchmarks of what performance should be. The particular variables used can be changed as the need arises. The following discussion focuses on concerns of the new manufacturing environment—raw material ordering and inventory levels, quality, production levels, finished goods inventory levels and completion of sales orders.Variances Pertaining to Raw Materials The set of variances in Figure 1 centers on the function of raw material ordering and inventory levels (Harrell 1992). The Raw Material Ordering Variance gives information about the effectivene ss of suppliers. It contrasts the raw materials ordered with the raw materials delivered (purchased). Any variation may be considered unfavorable because the goal is to have orders delivered as placed. Too much delivered will result in unnecessary buildups of raw material stocks. Too little delivered is unfavorable because production delays may result. The Price Variance in Figure 1 is the traditional price variance computed on materials purchased.This variance has been criticized on the grounds that over-emphasis on price leads purchasing managers to ignore quality. However, price is a legitimate concern that should not be overlooked. This system also uses a Quality Variance (presented in a following section). If low quality materials are purchased in order to gain a low price, this will result in an unfavorable Quality Variance. Variances Pertaining to Material Inventories and Efficient Use The set of variances in Figure 2 focuses on raw material inventory levels and quantity or e fficiency of material use. The Raw Materials Inventory Variance (Harrell 1992) shows either more material purchased than used (an inventory buildup) or more material used than purchased (an inventory decrease).With the JIT philosophy, purchasing more than used causes an unfavorable variance, while decreasing previous buildups causes a favorable variance. The Efficiency Variance in Figure 2 is based on the difference between the actual pounds of material used and the standard amount for total production. The traditional Efficiency or Quantity Variance is the difference between the actual pounds of material used and the standard amount for good production. The traditional variance is actually as combination of quality and efficiency factors. As can be seen in the next section, quality is better treated in a separate variance. Variances Pertaining to Production Levels and QualityThe next set of variances (Figure 3) turns from input analysis to output analysis and relates to production levels and quality. All cost factors are included in the â€Å"standard cost per unit† including labor and overhead. The Quality Variance is the standard cost of units produced that did not meet specifications (the difference between total units produced and good units produced). In traditional variance analysis, this variance is buried in the efficiency variances of the various inputs. Ignoring labor and overhead, suppose a company used two pounds of material per finished unit at a standard cost of $1. 00 per pound. Further assume they used 4,900 pounds in the production of 2,500 total units, of which 100 were defective.Traditional variance analysis would show an unfavorable Efficiency Variance of $100 computed on the difference between the standard cost of the 4,800 pounds that should have been used to produce the 2,400 good units and the 4,900 pounds actually used. A better breakdown of the traditional variance shows a favorable Efficiency Variance of $100 and an unfavorab le Quality Variance of $200. The Production Department did use only 4,800 pounds to produce 2,500 units that should have taken 5,000 pounds. The fact that some of these units were defective should appear as a Quality Variance, as it does in this analysis. The Quality Variance is $200 unfavorable representing $2. 00 per unit invested in 100 defective units.This analysis also yields a Production Variance based on the difference between the standard cost of good units produced and the scheduled amount of production. The goal in advanced manufacturing environments is to produce exactly what is needed for sales orders (scheduled production). A variance from scheduled production either way is unfavorable because too much production results in unnecessary buildups of inventory while too little results in sales orders not filled. As is the case with the Raw Material Inventory variance, the critical factor is the cost of the capital invested in excess inventories. It is desirable to highligh t this cost in responsibility reports by applying a cost of capital figure. o the excess (Cheatham 1989). For simplicity’s sake, the above illustrations of input analysis pertain to materials. Labor and volume-related variable overhead can be analyzed in a similar manner. Since there is no difference between labor purchased and labor used in production, the labor input variances would include the traditional Rate Variance and the updated Efficiency Variance. Other than showing a budget variance for the various elements of fixed overhead, there is no point in further analysis in terms of a Volume Variance. The updated Production Variance serves the same purpose in a far better fashion. VARIANCES PERTAINING TO SALES ANALYSISThere are various ways to analyze sales. One method is to use price, mix and volume variances. A further analysis is to break down the volume variance into market size and market share variances. The analysis in Figure 4 is presented because it articulates w ell with the output analysis for production. The sales variances indicate customer service as well as the cost of lost sales. The variances use budgeted contribution margin as a measure of opportunity cost. The Finished Goods Variance indicates the opportunity cost associated with orders completed but not shipped. A delay in shipment causes a loss because of subsequent delay in receiving payment.The Sales Order Variance represents the opportunity cost associated with sales orders that could not be filled during the time period for whatever reason—lack of capacity, scheduling problems, etc. The above discussion presents a variety of variances that are not used in a traditional standard cost system. The variances can be used for control purposes alone or can be integrated into the financial accounting records (Cheatham and Cheatham 1993). The system is not intended to be a generic solution for any company’s needs. It is intended to demonstrate that, with a little creativ ity, it is possible to redesign SCSs to measure variables that are important to a particular company in today’s manufacturing environment. UPDATING THE SCS FOR CONTINUOUS IMPROVEMENTIn a manufacturing environment in which continuous improvement is a goal of most companies, the charge has been made that SCSs do not encourage positive change. However, static standards based on engineering studies or historical data are not an essential part of an SCS. Standards can be adjusted to be dynamic, or changing, by any of several methods. Using Prior Periods’ Results as Standards One way to have dynamic standards is to use last period’s results as standards. This idea has been advocated in the past as a way for small business to have the benefits of standards without the expense of engineering studies (Lawler and Livingstone 1986; Cheatham 1987).The objection can be made that last period’s results may not make very good standards if last period was unrepresentative for whatever reason. If this is the case, last period’s results can be modified. Another variation on using past performances as standards is the use of a base period. Comparisons can be made with the base period and all subsequent periods, if desired. Boer (1991, 40) describes a system of using a base year as a â€Å"pseudo flexible budget† from which unit costs are developed. He comments that the system â€Å"encourages continuous improvement and never implies that a level of performance is adequate. Instead, it encourages managers to improve continuously. † Still another variation on using prior periods’ results as standards is the use of best performance-to-date (BP).BP is a rigorous standard for self-improvement because it motivates workers as well as managers to exceed all past performance. Using Benchmarking Although past performance costs may be used in a variety of ways to formulate dynamic standards, any such system has an inward focus. Benchma rking looks outside the firm to the performance of industry leaders or competitors. Benchmarking typically is applied to performance measures rather than standard costs. However, using the performance of industry leaders as a standard provides motivation to become world-class in much the same fashion. The primary barrier to use of benchmarking standards is, of course, lack of information. Edward S.Finein (1990), former vice president and chief engineer of Xerox, lists the following sources of information when using benchmarking for performance measures: (1) external reports and trade publications; (2) professional associations; (3) market research and surveys; (4) industry experts; (5) consultants’ studies; (6) company visits; and (7) competitive labs. In the absence of hard information, an approach may be taken to estimate the performance of industry leaders. Trying to meet the supposed standards of industry leaders (or other competitors) can have results that are useful as long as the company is striving toward beneficial goals. Using Moving Costs Reductions Still another way to have dynamic standards is through use of predetermined cost reductions. Horngren et al. 1994) describe a system of what they call a â€Å"continuous improvement standard cost† or a â€Å"moving cost reduction standard cost. † This system reduces the standard cost by a predetermined percentage each time period, such as a one percent reduction in standard cost per month computed by setting the new standard at 99 percent of the previous month’s standard. The question that their system raises is how to determine the amount of the cost reduction. One possibility is the use of cost improvement curves. Cost improvement curves are a new variation of the old learning curve idea. Learning curves were based on reduction of direct labor costs due to learning by the workers.With a large percentage of product conversion being brought about by automated equipment rather than laborers, potential cost reductions relate to the experience factor for the organization as a whole which may be measured by cost improvement curves. Pattison and Teplitz (1989) calculate the new rate of learning for an organization that replaces labor with automated equipment as: Ratenew = Rateold + (1 – Rateold) * L * R where Rateold is the rate of learning for the old system, L is the proportion of learning attributed solely to direct labor stated as a percentage, and R is the proportion of direct labor being replaced. The formula actually reduces the learning rate applicable to labor only, the assumption being that workers can learn but not machinery.An updated version of the formula is needed which encompasses factors such as managers’, supervisors’ and engineers’ experience. The Japanese stress the formula 2V=2/3C, or if volume is doubled, the cost should be two-thirds of what it was originally. This formula equates to a 67 percent learning cur ve which represents a high degree of learning. However, their attitude is that learning does not just happen—it should be made to happen. Using Target Costs Another idea borrowed from the Japanese is the use of target costs based on the market. Target costs are used in Japan primarily for new products that are still in the design stage. The idea is to set a cost that is low enough to permit a selling price that is viable on the market.The price is the starting point for calculating costs, and the various costs are backed out from the price. Typically, the target cost is very low. Hiromoto (1988) describes the use of target costs at the Daihatsu Motor Company. First, a product development order is issued. Then an â€Å"allowable cost† per car is calculated by taking the difference between the target selling price and the profit margin. Then each department calculates an â€Å"accumulated cost† based on the standard cost achievable with current technology. Finally , a target cost is set somewhere between the allowable and accumulated cost. All this takes place before the product is designed.The design stage typically takes three years. When the product is finally in production, the target cost is gradually tightened on a monthly basis. Later the actual cost of the previous period is used to drive costs down further. Market-based target costs have a strong appeal on a basis for standard costs because they focus on the customer rather than on internal engineering capabilities. However, using target costs is easiest with new products because as much as 90 percent of product costs are set in the design stage (Berliner and Brimson 1988). The way a product is designed determines the way it has to be manufactured and sets the stage for further cost reductions.Standard costs do not have to be static. Dynamic standards can be formulated using a variety of methods including past performance, industry leader’s performance, or target costs based o n predetermined reductions or the market. Market-based target costs have the most intuitive appeal because the focus is on the future and on the customer. However, they may work better for new products rather than for established products. UPDATING MANAGEMENT RESPONSIBILITY AND REPORTING Besides revamping the SCS to better reflect today’s concerns in terms of variables to be measured and continuous improvement, there needs to be improved reporting of variances.Old reporting systems tended to foster internal competition and arguments about whose department was to blame for unfavorable variances. There needs to be an attitude of cooperation among workers, managers and departments. Revised lines of responsibility used with new plant layouts are improving some of the competitive attitudes that once prevailed in manufacturing organizations. Plants that used to feature â€Å"push through† production with large masses of raw materials and semi-finished product moving from one process to another are changing to work cells or similar arrangements. The work cell arrangement features equipment that can process a product from start to finish. Workers in the work cell typically can operate all or several types of machinery.This leaner â€Å"pull through† approach allows a sales order to be rapidly processed within the work cell which decreases cycle time and holds work in process and finished goods inventories to a minimum. The work cell arrangement allows a team of workers to be responsible for the entire product and reduces the likelihood that defects will be passed along to the next department. Along with the work cell arrangement many companies are decentralizing functions such as engineering and making these personnel responsible for a particular work area or product line. With the decentralization, there is more focused responsibility. Decentralization and a team approach to production eliminate many conflicts that once existed.In addition to the new attitudes about responsibility, there needs to be improved reporting. The variances outlined in this paper can be reported in two types of management reports. The report illustrated in Fig. 5 shows the trade-offs between price, efficiency and quality. This type of report can be done on a plant level or department level as well as a work cell level. The price variance for work cells or departments should be computed on material used rather than purchased because this gives a better picture of the trade-offs involved. Upper-level management reports should probably show both types of price variances if there are significant differences between purchases and use.The report illustrated in Fig. 6 shows the effects of variances related to inventories. Raw material excesses at cost, related to both current and past purchases, are listed along with the related cost of capital. In this case it is assumed the excess was held the entire month and the cost of capital was one percent. Work-i n-Process excesses are measured in terms of the Production Variance. This variance measures the difference between scheduled and actual production. Presumably if there were excesses from the previous month, there was an adjustment made in the scheduled production. Cost of capital figures show the effect of holding these excess inventories.In the case of Finished Goods, the crucial factor is the opportunity cost of sales orders not filled measured by the lost contribution margins. Therefore, if orders are completed but not shipped or there is an inability to fill a sales order because of lack of capacity, this is indicated by the Finished Goods Variance or the Sales Order Variance. The illustration assumes a favorable Finished Goods Variance because more sales orders were filled than units produced, indicating a decrease in previous finished goods stock. Although a reporting system such as that illustrated in Figures 5 and 6 may not eliminate all conflicts, it is certainly