Monday, September 30, 2019

A Reaction on Aliens’ Ownership Right of Real Property in the Philippines Essay

A Reaction on Aliens’ Ownership Right of Real Property in the Philippines â€Å"Ang Pilipinas ay para sa mga Pilipino.† (â€Å"The Philippines is for the Filipinos†) Does it sound patriotic or nationalistic? Or does it pertain to selfish motives or mercenary actions? It is a fact that many aliens have been invading to the Philippines. Yes, they are aliens the non-Philippine nationals or foreigners. Most of them are fascinated and attracted to the beautiful sceneries around the Philippine archipelago. Others also pursue their business careers in the country, they are the investors, and the business oriented people who wish to put up their capitals and trade whether in a form of sole proprietorship, partnership or corporation. The aliens are granted the right to acquire a land or real property (immovable property) provided that they will consider the provisions under the Philippine Anti-Dummy Law the limitations on certain economic activity including the enjoyment of rights. In line with the Condominium Act of the Philippines, Republic Act 4726, the aliens are given the right to completely own a condominium unit but when it comes to project, the corporation must be composed of only 40%foreign investors. On the other hand, under the Investor’s Lease Act of the Philippines, foreign nationals or corporation may enter into lease agreement with Filipino landowners for an initial period of fifty years and a renewable extension of 25 years. As we try to comprehend to the law, it is really pro-Filipino. We noticed that the there are only 40% foreign investors or the stockholders and the 60% come from Filipinos. It’s also obvious that the aliens are prohibited to completely possess lands which are really in accordance to Article XII, Section 7 of the Philippine Constitution. Talking about the 40% foreign capitalists and investors, the Philippine  government can gain taxes from them which in turn can be used to accommodate common good for the Filipinos. The issue on Priority Development Assistance Fund (PDAF) or prominently called pork barrel barges in. That huge amount of money came from the taxpayers, both the Philippine nationals and non-Philippine nationals. But due to institutionalized corruption, the money which is intended for the people in the society are being stole by some of the national officials. This is another dilemma that the Philippine government should take into consideration and action. Back to the issue on aliens, the mediocre are skeptical whether the foreigners are given the right to fully own resources in the country or not. This is to clarify that they are not given the full authority; they are just given the opportunity to get into the business world which in turn both the aliens the Filipinos can gain something. It does not mean that though they have been advancing to the country, they steal what’s ours. There are laws for them to follow, thus, there’s no way for us to worry. The law has been already promulgated. All we can do is to deal with it, just no racial deviation, just focus for the common good of all Filipinos. The aliens are striving for their benefits, the same way should we act for ourselves. Let’s do our part and adhere to our virtues as we keep burning the Filipino spirit!

Sunday, September 29, 2019

Ncp for Respiratory System

CUESNURSING DIAGNOSISSCIENTIFIC EXPLANATIONPLANNINGNURSING INTERVENTIONRATIONALEEVALUATION S> O> >abnormal lung sound >decreased lung sound over affected area >cough >dyspnea >change in respiratory status >purulent sputum Ineffective airway clearance related to increased sputum production in response to respiratory infection After blank hours of nursing intervention, patient’s airway will be able to be free of secretions as evidence by eupnea and clear lung sounds after coughing. >Assess respiratory movement and use of accessory muscle gt;assess cough for effectiveness and productivity >observe sputum color, sputum amount and odor and report significant changes >auscultate lung sounds noting areas of decreased ventilation and presence of adventitious sounds >monitor pulse oximetry and ABGs >use of accessory muscle to breath indicates an abnormal increase in work of breathing >patients may have ineffective cough due to fatigue or thick tenacious tissue >a sign of infection is d iscolored sputum. An odor may be present >bronchial lung sounds commonly heared over areas of ling density or consolidation. Crackles are heared when fluid is present >hypoxemia may result from impaired gas exchange from build up of secretions. ABG’s provide data about CO2 levels in the blood >these determine the progression of disease process CUESNURSING DIAGNOSISSCIENTIFIC EXPLANATIONPLANNINGNURSING INTERVENTION RATIONALE EVALUATION S> O> >abnormal lung sound >decreased lung sound over affected area >cough >dyspnea >change in respiratory status >purulent sputum Ineffective airway clearance related to increased sputum production in response to respiratory infection After blank hours of nursing intervention, patient’s airway will be able to be free of secretions as evidence by eupnea and clear lung sounds after coughing. >encourage patient to cough unless cough is frequent and non productive >use optimal positioning; encourage ambulation >assist patient with coughing, deep breathing, and splinting as necessary >maintain adequate hydration >use humidity (humidified oxygen or humidifier at bedside) >assist with pharynx suctioning as necssary gt;assist patient with use of incentive spirometer >for patients with reduced energy, pace activities >provide oral care >frequent non productive coughing can result to hypoxemia >The sitting position and splinting the abdomen promote more effective coughing by increasing abdominal pressure and diaphragmatic movement ambulation mobilizes secretion and reduces atelectasis >this improves productivity o f the cough >fluids are used by diaphoresis, fever and tachypnea and are needed to aid in the mobilization of secretions Increasing the humidity of the inspired air will loosen secretions. gt;coughing is the most helpful way to remove secretions. Nasotracheal suctioning may cause increase hypoxemia especially without hyperoxygenation before, during, and after suctioning. >incentive spirometry serves to improve deep breathing and prevent atelectasis >effective coughing is hard work and may exhaust an already compromised patient >secretions from pneumonia are usually foul tasting and smelling. Providing oral care may decrese nausea and vomiting

Saturday, September 28, 2019

Chapter 1 analysis of Daisy Buchanan †The Great Gatsby Essay

Daisy Buchanan is Nick’s cousin and Toms wife. She lives with the rich old-money population of New York on East Egg. From Nick’s first visit, Daisy is associated with otherworldliness. For example, the first image we have of Daisy in Chapter One is as one of a pair of women, lying on a couch and surrounded by fluttering, moving material – from the curtains to their white dresses, nothing is safe from the breeze blowing through the room. This sense of constancy in a sea of movement – indicated by her being sat on â€Å"the only completely stationary object in the room†¦ an enormous couch† – and the hints of purity or innocence attached to her – her white dress, â€Å"buoyed up† as though â€Å"though they had just been blown back in after a short flight around the house†, like an angel or fairy – combine to create an image of delicate beauty. This is furthered when Daisy makes â€Å"an attempt to rise†, but contents herself with uttering â€Å"an absurd, charming little laugh†, and the declaration that she is â€Å"p-paralysed with happiness.† All of these things make her seem childlike and thus add to her appearance of purity. She speaks in a â€Å"low, thrilling voice†, a voice that holds an â€Å"excitement† that is â€Å"difficult to forget†: â€Å"a singing compulsion, a whispered ‘Listen’, a promise that she had done gay, exciting things a while since and that there were gay, exciting things hovering in the next hour.† She is routinely linked with the colour white (a white dress, white flowers, white car, and so on), always at the height of fashion and addressing people with only the most endearing terms. She appears pure in a world of cheats and liars. As the story continues, however, more of Daisy is revealed, and bit-by-bit she becomes less of an ideal. Given that she is fully aware of her husband’s infidelities, why doesn’t she do anything about it? Because he has money and power and she enjoys the benefits she receives from these things, she is willing to deal with the affairs. Another incident that calls Daisy’s character into question is the way she speaks of her daughter. â€Å"I hope she’ll be a fool,† she says, â€Å"that’s the best thing a girl can be in this world, a beautiful little fool.† Clearly, she has some experience in this area and implies that the world is no place for a woman; the best she can do is hope to survive and the best way to do that is through beauty rather than brains. Daisy, however much described and elaborated on by Nick, is constantly not who she is described as and thus creates a feeling that the more she tells Nick about herself or the more Nick describes her the less we know leaving us unsure of where she stands. Her gayness and complete and utter satisfaction poetically described at the start of their encounter is completely wiped out by the end of the night though the way Daisy describes herself to Nick on the porch outside her house: â€Å"Well, I’ve had a very bad time, Nick, and I’m pretty cynical about everything.† Although we are almost certain that Daisy is not always cynical and more disillusioned than she thinks she is. we are uncertain on who she actually is and where her place is. Her purity is our main aspect established in this encounter except we find it hard to understand the purity when she is exposed to a very harsh and cruel life due to Toms affair and treatment of her. Overall, we can see much of Nick’s view of Daisy summed up merely in the way that he speaks about her; he uses many emotive adjectives to excite a feeling within the reader so as to make Daisy’s energy almost tangible (â€Å"thrilling†, â€Å"glowing†, â€Å"singing†) and oxymoronic phrasing to develop some of the tension underlying her character, e.g. â€Å"tense gaiety†. The main point we achieve in the seemingly lengthy meeting although apparently short thing that we gain from examining Daisy’s character is the first inklings of one of the major themes of the book: that riches do not seal happiness.

Friday, September 27, 2019

The Human Resource Frame Paper Essay Example | Topics and Well Written Essays - 1000 words

The Human Resource Frame Paper - Essay Example In the case of a more complex situation such as an instructor working in multiple countries (Europe), where various laws may apply, a team may be assembled temporarily to solve the problem. This team would then disband when the issue has been resolved. Berlitz is applying the international management strategy - think globally, work locally. Interpersonal dynamics can hold numerous complexities because of the vast differences in not only personalities of the employees, but, in the case of Berlitz, in cultures. As discussed in McShane & Von Glinow (2005) if a person has worked with individuals from other countries or has been expatriated, that person knows how different the values, decision-making, behavior, and relations with one another can be. Individualism versus collectivism is mentioned in cross-cultural studies, along with power distance, uncertainty avoidance, and achievement nurturing. Berlitz shows on their Internet site, tips for each of the cultures the applicant is conside ring or new employees will be entering. This information is designed to ease the transition and ensure there is a good fit for the employee, the student, and the school when there are differences in background and/or culture. Since 2000 the company has expanded primarily through the use of the franchise concept, leaving the corporate offices to be the support arm for the core operations (Berlitz International, Inc., 2001). McShane & Von Glinow (2005) discuss the concepts of centralization versus decentralization, which have to do with company size and decision-making. Berlitz is a decentralized structure, which leads to the boss and subordinate interfaces being handled primarily at the language learning center rather than through corporate. Learning centers vary in size and staff makeup. Some centers are owner/operators while others are quite large with specialized areas found to be departmentalized such as children’s language programs, train the trainer departments, accounti ng, and sales. In the case of the language center this report is following, the boss subordinate interfaces could be intermittent, since the District Manager may handle the role for the Language Center Director. Employees may look to their peers or those employees with longer length of service for guidance on an informal basis. This is not a bad thing as long as that guidance coincides with what the District Manager and the Sales Manager may have in mind for the growth of the center. Since organizations and people need one another, the language center may have allowed informal interactions to replace formal interactions when it helps the organization and the employee (Bolman & Deal, 2008). The general philosophy for managing people is: â€Å"Berlitz is a member of the Benesse Holding Group, a leading Japanese provider of products and services for language/global leadership training, education and lifestyle. Berlitz’s management philosophy is based on five principles: Total c ustomer orientation; Open and active participation; A spirit of innovation and challenge; A superior business structure; Strategically oriented planning† (Berlitz Language, Inc., Management Team, 2011). From a Bolman & Deal (2008) human resource frame, this statement provides employees with a foundation of how management and the organization will serve them. Continuing with the employee value proposition: â€Å"

Thursday, September 26, 2019

The Book of Romans Term Paper Example | Topics and Well Written Essays - 750 words

The Book of Romans - Term Paper Example Jewish Christian: What did you receive through Jesus? Saint Paul: I received apostleship and grace so that I would be able to proclaim the word of the lord. Jewish Christian: What was the main reason of writing the Book of Romans? Saint Paul: the main reason for writing this book was to share the word of God to all the people of Rome. Jewish Christian: why do you confer to the holy people residing in the city of Rome? Saint Paul: I confer to them through grace and peace that is obtained from God and passed to us through Jesus Christ. I believe that Grace is regarded as a blessing and strength from God. Divine peace indicates the presence of Christ in our mind and heart (Lin 32). Jewish Christian: Why are you not ashamed of the Good News? Saint Paul: This is because the power of God to offer salvation to every individual who believes in him. Jewish Christian: how will God deal each person during the hour of judgment? Saint Paul: Basically, according to what he or she has done. Being a teacher and apostle of God, I believe that I am a classic example of a person saved by the righteousness of God. We should be saved by God’s grace and not by the Jewish law (Stendahl 43). Jewish Christian: What is the true attitude of God towards sin? Saint Paul: regards of you being a Jew or a Christian, everybody will have to pay for their sins. Nobody can escape judgment day. Jewish Christian: Who is justified in the eyes of God? Saint Paul: The people who are justified in the sight of God are not the hearers of the law but it is the doers of the law. Jewish Christian: what are the personal questions that a Jew is supposed to ask himself? Saint Paul: if you are a person who teaches the Law of Moses to other, are you also teaching yourself? If you claim that a man should not steal, then why do steal? If you say thy shy not commit adultery, then why does someone commit adultery? You should follow the Laws of Moses to the latter. Jewish Christian: Who do you believe is a tru e Jew? Saint Paul: a true Jew is a person that follows his religion inwardly. This is a spiritual convent with you and your God. Jewish Christian: regardless of religion what can you say about righteousness? Saint Paul: A man will be regarded as righteousness as long as he places his faith on God. The law does not define this. Jewish Christian: Thank you for your time Saint Paul: you are welcome. Analysis and issues raised This book provides good insight of the perspective and sociological approaches that help to understand the practices of the Jewish communities. This was evident in the first century when the Romans and the Roman society were experiencing some tension with regards to Paul’s mission for the churches (Engberg-Pedersen 54). The Book of Romans is basically about the life of Paul, who is the apostle of Christ to the Jews and Gentiles. Despite the fact that this is not a comprehensive biography, this book provides a segment of Paul’s life when he had to str uggle with the spread of Gospel amongst God’s people. The issue of whether or not to engage with the Gentile mission was quite a daunting task since there was a serious tension in early Christianity while it was still a Jewish phenomenon. Paul had to deal with a clash between the Gentiles and the Jews both in the practical and theological terms. Paul had a difficult time defending the gospel. One of the reasons why Paul wrote the book to the Romans is because he saw that the Romans lacked leadership as there were no apostolic leaders (Porter 65). Christianity in Rome was not

A Critical Assessment of Employee Engagement Essay

A Critical Assessment of Employee Engagement - Essay Example Employee engagement does not entail an initiative of the human resource, but a strategy that mainly targets an improvement of employee performance. Lack of interaction within most organizations makes it difficult to drive engagement.   The choice to improve worker engagement depends on the entire staff within an organization exerting effort to improve productivity. Most organizations fail in this venture because of lacking a business strategy (Guthrie, 2001). Scores of organizations lack the ability to identify engaged employees and maintain these workers in their organization for a longer period. Engaging employees without any concrete business result indicates that the employees feel unaccountable in terms of measuring their performance.   Further, organizations fail in terms of aligning organizational goals with aspirations of employees.   Lack of effective communication, lead to a disintegrated workforce that falls short of practical goals.   Without proper channels of co mmunication, employees are denied information essential in terms of understanding organizational goals and priorities (Kanungo, 1982). Organizations fail in terms of facilitating managerial and leadership improvement required in enhancing employee performance. Organizations tend to pursue employee engagement in means that seem infective in many aspects. Employers often look at the effort of initiating worker engagement as strenuous and does not impact on the businesses bottom-line instantly. Organizations tend to experience flaws while implementing strategies.... Organizations tend to pursue employee engagement in means that seem infective in many aspects. Employers often look at the effort of initiating worker engagement as strenuous and does not impact on the businesses bottom-line instantly. Organizations tend to experience flaws while implementing strategies for employee involvement (Craig & Silverstone, 2010). Organizations may view employee involvement as ancillary compared to the actual operations. For employee engagement strategy to work, organizations need to view their strategies meant to engage workers as, part of the whole organization’s business strategy. The engagement should focus on targets such as measurable business outcomes in relation to employee effort. What the management of most organizations fail to initiate, involves assessing employee efforts and accountability. The management further fails because they do not provide communication channel vital for aligning every worker’s actions in relation to the org anization’s overall goals (Maurer, 2001). On another note, organizations fail to engage employees due to a lack of a mechanism geared at integrating workers and structures within the organization. The management may lack an understanding of the tools necessary to facilitate leadership behaviour. Organizations rely on structures that do not accommodate changes related to employee engagement. They lack strategies necessary to define responsibilities vital in effecting change process (Tartell, 2012). This involves neglecting employees as important part of the business’s overall goal. Employee engagement works effectively in an environment that accommodates behavioural change. The ability to engage

Wednesday, September 25, 2019

Education in China and America Essay Example | Topics and Well Written Essays - 1250 words

Education in China and America - Essay Example Literacy can be achieved through many ways which some include cultural, visual, internet, and information. Although many people in the society lack literacy skills, literacy remains an elusive target to all people. This paper discusses in depth about the difference between China education and American education. Although China has a high population, it has managed to excel in its basic education. It is depicted that China attaches a great significance to education. Education remains the first priority in China. Chinese high schools differ immensely with American high schools primarily in structure. An American school day tends to be shorter compared to a Chinese school day. Scholarly research denotes that American students spend only seven hours in school during the weekdays whereas as a Chinese student, I used to spend stay in school spending most of my time studying at times even until 10.00 at night. The class structure too varies between the two countries. In contrast to the Chin ese system where students remain in the same room all day, the teachers rotating in and out, the American students have each class in a different classroom with different classmates unlike Chinese students who have a set of the same classmates all day. This becomes advantageous to the students since the students are able to form a strong social bond between each other. I could have the same classmates even for the whole grade division. This made us live as a family like brothers and sisters. The two countries portray a different system of grade division. In essence, America’s most common system starts with kindergarten then proceeds to fifth grade as elementary school, sixth through eighth grade as junior high school, and ultimately ninth through twelfth grade as high school. In contrast to the American system, Chinese system begins with kindergarten through the sixth grade called the elementary school and finally the seventh grade through the twelfth grade, which is called t he middle school. The two countries differ in the way information passes from the teachers to the students. America always prefers a high personal expression. Most of the classes entirely revolve around discussion materials where the teacher expects the students to engage in dialogues. American education encourages classroom participation that contributes greatly to the performance of the students. In China, teachers do not put much emphasis on class discussions. As a Chinese student, observed the quietness in the room as the teacher came and lectured as we all listened. This reduces the teacher-student relationship since it was very rare to find a student engaging in a talk with the teacher. Some students even went to an extent of fearing the teacher. The students maintain respect amongst themselves and their teachers. The classroom is quiet as compared to the American classroom that is noisy and boisterous. Chinese classrooms emphasize on a more formal atmosphere compared to the A merican classrooms. American education always lays its basis on technology. It is depicted that in America, the progress in the field of technology and knowledge occupy’s about three-quarter of their productivity output. Unlike American education

Tuesday, September 24, 2019

Marketing Techniques and Market Products in two Organizations Coursework

Marketing Techniques and Market Products in two Organizations - Coursework Example Some of the marketing techniques employed by Tesco Company include branding, relationship marketing, growth and survival strategies and brand building and positioning. The company creates a unique name and image for its products it is connected with strap lines; logos brand promise, colors and related benefits. Tesco has chosen various brands such as Tesco finest, Tesco value, Tesco organic, Tesco standard and Tesco Whole foods. Tesco is trying to ensure that they make profits in all aspects of their branding. On the other hand, Apple brand is leading in the computer industry with its Macintosh computers and the consumer electronics industry. It has built its brand and positioning through advertising campaigns through promotions such as event sponsorships. Apple Company has a brand personality that emphasizes in making people’s lives much easier by making its products readily accessible to customers. Both companies utilize the use of relationship marketing to build a relationship with their clients, encourage and reward those who are loyal, as they convince them to buy more products. When it comes to market penetration, product development, and diversification, Tesco has increased its sale in the existing markets, launched its product as Tesco Everyday Value and modified its existing products to appeal the existing market. The company has diversified into other services such as home insurance, mortgages, car insurance and other services. Marketers are faced with various challenges while doing their marketing activities. For instance, they are confronted with legal constraints. This means that the marketers have to comply with the Sale of Goods Act 1979 which empowers the consumer to claim back the money if they find a product to be faulty. The marketers are, therefore, tasked with the challenge of meeting the standards of their goods sold as prescribed by the sale of Goods Act. This  Act requires that a trader has to sell goods of good quality and as they are described.

Monday, September 23, 2019

The Police and Criminal Evidence Act 1984 Essay

The Police and Criminal Evidence Act 1984 - Essay Example Care must however be taken by policemen in the exercise of the powers assigned to them in the Act. This is because non-conformity with the specific terms of the act may bring about a criminal liability and on the other hand searching, arresting, detaining and interviewing suspects outside the provisions of the act may render the evidences produced inadmissible in court. Perpetrators of serious crimes like murder, treason and the like were being arrested without warrant following an act of parliament in 1967.Further update of the police powers relating to the common law ,particularly as contained in the act of 1967,were carried out by a Royal Commission headed by Sir Cyril Phillips. Following an upsurge in crime particularly of burglary and robbery in 1981 in the Brixton area, a London-wide campaign was initiated code-named "Operation Swamp 81" picking its name from remarks made in 1978 by the Prime Minister Margareth Thatcher. Consequent on the Act of 1967, 943 were stopped and 118 of them were eventually arrested, the bulk of these people stopped and arrested were blacks .This brought about an increase in the complaints about harassment and racism. Relations between the black community and the police suffered a setback. Stop and search powers given to the police in the Act of 1984 had a wide coverage .under this section of the act a constable is given the right to stop and search persons vehicle e.t.c at any place and time but however does not include dwelling. These powers can however not be exercised except on the grounds pf suspicion that he might find something stolen or prohibited in the course. The person may be detained for this same while this is being carried out. Riots in British towns and cities did not in 1981.Further skirmishes occurred in 1985 in which P.C Keith Blakelock was killed was killed. The location of the far-right British national Party in the southeast London in 1993 resulted in a massive demonstration that left Stephen Lawrence a black teenager dead. The Police and Criminal evidence Act has since undergone certain degrees of review .one of such reviews was the police Police Reform Act 2002 some of whose main provisions take care of annual policing plans practice removal of the bars on the employment of non-British nationals into the force A longer title for the police reform act 2002 goes thus "An act to make new provision about the supervision, administration, functions and conduct of police forces ,police forces and other persons serving with, or carrying out functions in relation to, the police; to amend police powers and to provide for the exercise of police powers by persons who are not police officers :to amend the law relating to anti-social behaviour order; to amend the law relating to sex offender orders; and for corrected purposes. e.t.c. In 2005 a further modification of PACE was made in the form of Serious Organised Crime and Police Act 2005 replacing nearly all pre-existing powers of arrest; of significance in this A ct is the new general power of arrest for all offences. Discrimination, unemployment and poverty were fingered by the Scarman enquiry as the major culprits of the Brixton riots. While dismissing allegations

Sunday, September 22, 2019

International Organizations Essay Example for Free

International Organizations Essay International organizations have been noted to be around since the mid- 19th century and such organizations do not operate for profit. An international organization is defined by the United Nations as an organization with an international membership, scope, or presence. The main objective of all the international organizations they say ,have usually been welfare and the improvement of member countries through cooperation. Karns and Mingst identify the two main types of international organizations as IGOs and INGOs which they also refer to as international and transnational structures who are actors in global governance. Global governance, they say, are the cooperative problem-solving arrangements and activities that states and other actors have put into place to deal with various issues and problems. Firstly, Intergovernmental Organizations; herein referred to as IGOs will be discussed. IGOs are organizations that include at least three states among their membership, that have activities in several states, and that are created through a formal intergovernmental agreement such as a treaty, charter, or statute. These organizations range in size from 3 members (North American Free Trade Agreement [NAFTA]) to more than 190 members Universal Postal Union [UPU]. Within these IGOs, members can be limited to one geographic region, for example the Organization of American States (OAS), the European Union (EU) or even the Caribbean Community (CARICOM) or they may come from all geographic regions such as members of the World Bank and IMF. Some IGOs are designed for solitary purposes such as the Organization of Petroleum Exporting Countries [OPEC]), whilst others have been developed for multilateral purposes, for example the United Nations [UN]. Most IGOs though, are not global in membership but are in fact regional, wherein a commonality of interest motivates states to cooperate on issues directly affecting them. Most are small in membership and designed to address specific functions. It must also be noted that IGOs are recognized subjects of international law with separate standing from their member states. According to Karns and Mingst, IGOs function for purposes of gathering, analyzing, and disseminating data, providing a place for negotiations, creating norms and defining standards of behavior through legally binding treaties, monitoring compliance with rules, adjudicating disputes and also taking enforcement measures and for allocating resources, providing technical assistance and relief and deploying forces. Kenneth Abbott and Duncan Snidal (1998) suggest that IGOs â€Å"allow for the centralization of collective activities through a concrete and stable organizational structure and a supportive administrative apparatus. This increases the efficiency of collective activities and enhance the organization’s ability to affect the understandings, environment, and interests of states. † In their book on International Organization Karns and Mingst say that â€Å"IGOs do not only create opportunities for their member states, but also exercise influence and impose constraints on their member states’ policies and processes† which aids in forcing governments to take positions on international or domestic issues of concern. They also facilitate the creation of principles, norms, and rules of behavior with which states must align their policies if they wish to benefit from reciprocity. For example, China’s admission to the World Trade Organization and how this has affected its national policies and required extensive governmental reforms. Secondly, International Non Governmental Organizations; herein referred to as INGOs will be discussed. INGOs are institutions that are established by non-state actors or at least one side of these organizations is not states. They can generally be defined as private, voluntary, non-profit, self-governing, professional organizations with a distinctive legal character concerned with public welfare aims. INGOs unlike IGOs are not created by treaties or states but rather private people and organizations and usual encompass more than three states and therefore cannot be bilateral. They employ limited resources to make rules, set standards, procreate principles and broadly represent more ‘humanity’ than states and other actors do. There are many kinds of NGOs such as transnational, government organized, government-regulated and initiated, business and industry, donor-organized, donor-dominated, peoples organizations, operational, advocacy, transnational social movements, quasi, and anti-governmental NGOs. Their number increased (more than 23,000 in the early 1990s) and their effectiveness for transnational politics became more relevant in recent decades. They have become crucial participants in the international policy process says Brown (1995). Some INGOs are formed to dvocate a particular cause such as human rights, peace, or environmental protection. While others are established to provide services such as disaster relief, humanitarian aid in war-torn societies, or development assistance. Many INGOs are transnational federations involving formal, long-term links among national groups. Examples include the International Federation of Red Cross and Red Crescent Societies, the World Wildlife Fund, Transparency International, Human Rights Watch, Amnesty International, and Save the Children. INGOs’ governance functions parallel many functions provided by IGOs and, like IGOs, they can be analyzed as both pieces of and actors in global governance. As pieces of governance, INGOs function to provide processes at many levels to pressure or persuade individuals, governments, IGOs, corporations, and other actors to improve human rights records, protect the environment, tackle corruption, create a ban on landmines, or intervene in conflicts such as that in the Darfur region of Sudan. Some IGOs, such as the International Labour Organization (ILO), World Tourism Organization, and the UN Joint Programme on HIV/AIDS (UNAIDS), provide for INGOs roles in their governance. As a result of global trends to privatize activities previously controlled by governments, services once provided by governments or IGOs are now often contracted out to INGOs. INGOs are important pieces of global governance because of the ways they enable individuals to act publicly through creating networks, and volunteering and this makes them useful links between the domestic and international communities and institutions. In this sense, they function as communicators among multiple levels of governance. Both Intergovernmental Organisations and International Non-governmental Organizations are of growing significance in the international community. The proliferation of non-state actors has recently led some observers of international relations to conclude that states are declining in importance and that non-state actors are gaining status and influence. New theories of international relations such as the complex interdependence of Robert Keohane and Joseph Nye (1989) were formed in order to explain new developments. Kegley and Wittkoph (1995) accurately point out that as the world grown smaller, the mutual dependence of nation-states and other transnational political actors on one another has grown Their significance can be noted not only through their international presence but also through their voice and ability to hold governments accountable for not abiding by the standards set forth through their organizations. The benefits of these two types of all the international organizations has usually been seen through its welfare improvement of member countries and its importance lies in the following: 1.  International organizations, such as International Trade Centre and World Trade Organization, assist member countries in promoting fair trade with each other. 2. The aim of the international organizations, such as Natural Capitalism and International Development Research Centre, is to enhance sustainable economic development in the world. 3. The World Bank and Institute of International Finance are international organizations that provide monetary help to member countries. 4. The purpose of the incorporation of international organizations, such as Food and Agriculture Organisation (FAO) and World Food Programme, is to provide food security to member nations. 5. The endeavor of international organizations, such as Global Environment Facility and United Nations Environment Programme, is to ensure environmental protection. 6. The protection of human rights is ensured by international organizations, such as the ICJ and Amnesty International. 7.  Emergency/disaster relief is taken care of by several international organizations, such as the International Committee of the Red Cross and ReliefWeb. 8. The WHO helps member countries promote health care and facilities. Most countries though, perceive that there are benefits to participating in IGOs and international regimes even when it is costly. South Africa never withdrew from the UN over the long years when it was repeatedly condemned for its policies of apartheid. Iraq did not withdraw from the UN when it was subject to more than a decade of stringent sanctions. China spent fourteen years negotiating the terms of its entry into the international trade system and undertaking changes in laws and policies required to bring itself into compliance with WTO rules. Additionally , INGOs too are increasingly active today at all levels of human society and governance, from local or grassroots communities to national and international politics. Many national-level groups, often called interest or pressure groups, are now linked to counterpart groups in other countries through networks or federations. International NGOs, like IGOs, may draw their members from more than one country, and they may have very specific functions or be multifunctional. IGOs have been proven to decrease the cost of information gathering which is more important for poor and small countries. Without the UN, many states are unable to obtain information about the international society and politics. Activities of IGOs, such as the UN and the IMF, are decisive for most small countries. They may impose their principles on them more easily than on big powers. Most governments; especially in less developed countries face serious resource constraints limiting their ability to apply the provisions of regimes to areas and activities under their jurisdiction. And in spite of the fact that international organizations are utilized by powerful nation-states, these states do not hold full power over IGOs. IGOs however do have notable influence in international and on the most powerful state, the United States (Karns and Mingst). IGOs have been especially successful in their effectiveness in economic issue areas is also considerably high. For example, the IMF and the World Bank are very effective in money flowing, debt management and financing debt issues between the rich and poor countries. Though still effective, IGOs are less influential in issues of high politics such as political and security issues. INGOs too play an increasingly important role in world politics through agencies, such as Greenpeace and Amnesty International who draw attention to issues of world-wide concern, promote international co-operation and they have a significant impact on the global dissemination of ideas, values and knowledge. One of the major challenges being faced by international organizations however is integrating developing countries on various measures. Health related issues, such as infant mortality in developing countries are also of great challenge. Some other challenges that international organizations are facing are in the filed of intellectual property rights, trade in services and investment measures in relation to trade. Also seen as future difficulties in the international system is the issue of multilateral liberalization due to growing regionalism and the reformation of world trade.

Saturday, September 21, 2019

Developing A Warranty Cost Model

Developing A Warranty Cost Model Chapter 2: literature review. 2.1. Introduction to Reliability: The reliability expression may sometimes be unclear in general logic due to the differences in understanding it among customers. Each customer can define reliability from a different point a view. As an example; a customer may define it as cheap product which has a long guaranteed life cycle period and in the meanwhile works hardly enough. Whereas another customer may define it as a reasonable price product which has a life cycle period and will definitely work as intended. (Institute et al., 1968) The concept reliability is very clear and understandable in the practical and industrial world. Reliability of a product, process, or system is the probability that it will perform as specified, and under certain condition, for a specified period of time.(2Blank, 2004) Reliability is known as the likelihood of a product, machine or a component, to keep doing its intended task without breaking down under precise conditions for a given period of time. (Yang, 2007) (Yang, 2007) The above expression holds three significant essentials to ensure the full understanding of reliability: To know the planned function or task of a product, machine and component. To know the planned duration specified relating to a product, machine and component. To know the environment surrounding where the product, machine, and component, suppose to be working at. Knowing these three essentials conditions will allow us to estimate the product, machine or component reliability capability from the first instance. 2.1.2. Reliability Engineering Studies: The purpose of reliability engineering studies is to control, or to make sure that a product, machine or component will be reliable under normal operation in a specified studied manner, as well as away from breaking downs. (Smith, 1972) Reliability engineering studies are science used to minimize the outcome effects and possible behaviour which will result in maximizing reliability. There are three necessary conditions to achieve the previous statements: To build a maximum reliability consideration into a product, machine and component, during the design and development stages; this consideration is known to be the most critical point due to its responsibility in inherent reliability. To cut down production process differences; this will guarantee that the process will not deliberately degrade the inherited reliability. Once a product is manufactured. A well maintained operation should be commenced; this will prevent the performance degradation and will extend the product life.(Hartman, 2007) These considerations are presented within a large selection of reliability techniques, as an instance; reliability planning and specification, fault tree analyses, accelerated life testing, degradation testing, reliability verification testing and warranty analysis.(Yang, 2007) 2.1.3. Reliability Main Factors: To judge on the reliability of any product, there are factors should be known, as an instance: Intentional usage or application. Product, machine and component specification. Price. Customer expectations. Level of inconvenience caused by product, machine or component breakdown. 2.1.4. Reliability Measurements: In a view of the fact that reliability is measured by probability or likelihood, any effort to measure it will engage the usage of statistical methods. Therefore statistics are very important tools in relating to reliability studies. (Yang, 2007) 2.1.5. Reliability Formula: Warranty and reliability share the same patterns for an economic sense to be observed. Reliability has been identified as the likelihood of a product to keep performing its intended task without breaking down. R= reliability. P (s): success probability. N: number of attempted trails. S: number of success. F: number of failures. Reliability mainly presents the successes and failures in a process, where a good economic warranty cost model has high accuracy in reliability prediction. Design for Reliability: Overview of the Process and Applicable Techniques. 2011. Design for Reliability: Overview of the Process and Applicable Techniques. [ONLINE] Available at: [Accessed 19 March 2011]. 2.1.6. Reliability Improvement: There are many ways by which the reliability can be affected, below are two ways: Quality is the integration of features and characteristics of a product or a service, to enable us to meet the needs and specific requirements. Repetition of the same task causing financial and labor waste. (6Condra, 2001) 2.1.7. Reliability Applications: Various phases of a power plant such as construction, production and maintenance shall apply the reliability data analysis. Such a data might be (Heyman, 1988)applicable for production planning, benchmarking , trend analysis, plant components improvement, risk issues, RCM , spare parts optimization, Design review , Structural reliability. (Heyman, 1988) Data on existing units can be effectively useful for benchmarking the unit performance, during RCM, failure preventions, the spare parts optimization.(Heyman, 1988) 2.1.8. Reliability Prediction Science: It is considered to estimate the effects of the choices made prior the system is built or put into service. Reliability prediction handles the analysing of products with the help of models better than real systems to supply a solid foundation for testing, analysing, planning, manufacturing, and estimating reliability. An ideal example of reliability prediction is to predict the system of specified design and specified group of components in an ideal working environment. At the end of the prediction the reliability of the same system should be tested in a different surroundings from those which data and prediction were obtained from earlier.(3Blischke and Murthy, 2000) Reliability prediction procedure is attempted at the very first steps of improving a program to hold up the design procedure. Commencing a reliability prediction helps in supplying clear demands of reliability enhancement within the improvement stage, and the knowledge of the possibilities of failure of the equipment in its operation life. The advantage of applying reliability prediction, machinery designs are able to develop, money is saved rather than spending on poor designs and time is preserved concerning testing. A widely used way for prediction the reliability of machinery is based on database usage, however this way is not probable due to variety types of failure rates which dramatically happen to similar products.(Geitner and Bloch, 2006) 2.1.9. Objective of Reliability Prediction: The importance of reliability prediction lies down under several points: The reliability prediction should be implemented as an assurance program in different sections of a plant. Repairing decisions are taken when and where problems appear.(Kececioglu, 2002) 2.1.10. Taxonomy Related to Reliability: Availability: It can be defined as the probability that the component will function at any random time. Mean time to failure (MTTF): The time that elapses until a failure occurs. Mean time between failures (MTBF): It is the average time between failures. It is used for repairable systems. Failure Rate: The failure rate in a time interval which is the probability that a failure per unit time occurs in the interval given. Hazard Function: The failure rate limit as the interval approaches zero.(Pham, 2006) 2.2. Reliability Centred Maintenance: The word maintenance from the engineering point of view is: to take the necessary action to maintain or restore equipment and machinery, or system to determine the practical requirement to achieve maximum validity. This includes corrective maintenance, preventive maintenance, and predictive maintenance. What is maintenance? Definition and Meaning. 2011. What is maintenance? Definition and Meaning. [ONLINE] Available at: [Accessed 19 March 2011]. Reliability centred maintenance or (RCM) can be expressed as an advanced study into maintenance, which joins the maintenance of interactive applications, preventive, predictive, and proactive, as well as the formation of plans to make the most of the life of the product, and also to ensure proper function for the product, machine and component at the lowest possible cost. Introduction to Reliability Centered Maintenance (RCM) Part 1. 2011. Introduction to Reliability Centered Maintenance (RCM) Part 1. [ONLINE] Available at: [Accessed 19 March 2011]. 2.2.1. Preventive Maintenance: Preventive maintenance is the programme of planned maintenance, which aims to prevent the collapse and failure. The main objective of preventive maintenance is to prevent the failure of equipment before it happen. It is designed to maintain and improve equipment reliability by replacing worn components before they fail in practice. Preventive maintenance activities include equipment checks and repairs, partial or complete checks at fixed intervals, oil changes, and lubrication and so on. In addition, workers can record equipment deterioration so they know when to replace or repair defective parts before they cause system failure. It would be an ideal preventive maintenance program to prevent all equipment failure before it happens. Preventive Maintenance. 2011. Preventive Maintenance. [ONLINE] Available at: [Accessed 19 March 2011]. 2.2.2. Predictive Maintenance: Techniques help to determine the status of equipments in service in order to predict when you must perform maintenance. This approach offers cost savings over routine preventive maintenance. What Is Predictive Maintenance?. 2011. What Is Predictive Maintenance?. [ONLINE] Available at: [Accessed 19 March 2011]. 2.2.3. Terms and Goals of Using Reliability Cantered Maintenance: The majority of maintenance organizations classify the goals of using (RCM) by the below listed steps: Scheduling the tasks by its priority. Consider the safety prospective. To be familiar with the machinery capabilities; each type of machinery will have different performance type. Knowing the failure causes; to recognize when the right moment to reduce it is. Using skilled staff; to help out in scheduling priorities. Practicing preventative tasks; to help in knowing the machinery status. Disposing and replacing the damaged components; to ensure the effectiveness of the other related parts. Standards must be identified for each step mentioned above. It is important that the steps are done by the same staff who are responsible of the function and operation of the plant.(Tweeddale, 2003) The conditions to develop a sufficient (RCM) program depend on the success of using the observation and statistical methods, because sometimes both methods depend on each other. 2.3. Failure Mode and Effects Analysis: Mechanical failures are introduced as any significant changes regarding size, shape or material characteristics in a system. The first and main responsibility of any mechanical designer is to make sure that the design produced is capable of doing its function properly, meets the designated life time and most important is to be competitive in the market. Estimating and identifying all possible modes of failure which may restrict the functionality of the design will ensure the success in designing. The designer must be familiar with the variety collection of failure modes presented in the work sites as well as the circumstances leading to it, so the designer becomes ready to prevent failure from occurring once again. The designer should preferably have an on hand experience to investigate predictable failures in a professional manner, thus failures could be prevented in future. It is clear that the failure analysis, prediction, and preventative are significant to be known to every designer.(5Collins, 1993) The term behind the failure can be known as the failure to meet some specific performance measurements. Different between definitions terms such as defects, malfunction, fault and reject are usually vital in comparing causes of failures, as well as in the categorizing and analyzing of provided information. The different between the terminologies is mainly to define the types of failure, reasons, and level of failure. For any introduced definition of failures there are no doubts in introducing reliability. Because the failure is the absent of the specification and so changes in performance capabilities occur. (Smith, 2005) The estimation of the data could be done by two methods, first by using history data; this will enable us to have a look at similar machinery which may had experienced identical problems, warranty data, and customer feedback. Second method is conducted, by using several mathematical methods, models and simulations. Dealing with (FMEA) does not always mean that one way is better or more accurate than the other; both of the methods can be used if applied correctly. The proper way in commencing (FMEA) will result is providing helpful data which can help in reducing the hazards relating to work load in a system, product and service. The (FMEA) is one of the most efficient ways considered in preventative maintenance. The (FMEA) will help in having knowledge about what is suitable correction tasks should be done to keep failures away from happening. An effective and successful (FMEA) system could be recognized by meeting these objectives, first recognize the known and possible failures modes, and then reasons of failures. Schedule the failures modes according to the highest risk level, and finally follow up the work done to ensure the correction of the failure.(Stamatis, 2003) 2.3.1. When and Where To Use Failure Mode and Effects Analysis: The (FMEA) procedure is extensively used in different stages, regarding product designing and manufacturing processes. It offers a well organized structure and an easy way to communicate amongst the team of manufacturers. It can be used as well in developing services which will help production process.(McDermott et al., 1996) Traditional failure modes and effects analysis (FMEA) are mainly used models in warranty cost among other models in the automobile industry. (Majeske, 2003) An essential term to inherent reliability into a product or system is by recognizing the failure causes, and making sure they are removed or that their likelihood of happening once again is low. This thought can be done by conducting tests, or logically by using models. Failure mode and effects analysis is a planned way in clarifying the origin of failures modes, and it is considered to be a sufficient reliability schedule, especially it links to reliability development throughout design stage.(7Denson, 2006) 2.4.4. Hazard and Operability Study (HAZOP): Risk analysis is an orderly and systematic method for Examination system and risk management. In particular, are often used as a risk and operating Technique to identify potential hazards in the system and identify interoperability problems. It assumes that events are caused by the risk of design or operating intentions. This approach is a unique feature of risk and vulnerability to treatment methodology that helps to stimulate the imagination of the team Members when exploring potential deviations. Figure (2) shows a sample of HAZOP system.(Organisation and Safety, 1988) Figure (1) a sample of HAZOP system Hazard Operability Studies (Hazops) 1 of 2. 2011. Hazard Operability Studies (Hazops) 1 of 2. [ONLINE] Available at: [Accessed 19 March 2011]. 2.3.2. Failure Prevention: Failures are predictable, sooner or later all products, machines and component will experience failure due to many reasons.(Yang, 2007) In any engineering system failures are expected. The effects of failures differentiate from little inconvenience costs to financial drops. Failures happen due to various factors, such as: Bad engineering design. Manufacturing process errors. Insufficient testing. Human mistakes. Poor maintenance. Misuse. In order to reduce failures or breakdowns in any engineering systems, there are some methods should be followed: Identify the cause and the way the failure happened. Identify how many times do the failure tends to repeat. Reliability handles the failure concepts in details via different statistical approaches. Whereas safety tries to study, specify, measure, determine, and analyze the failure.(Verma et al., 2010) 2.4. Introduction to Hazard: The accurate understanding of hazard is appreciated due to its criticality. It supplies us with the base foundation of a system safety. Hazard analysis is conducted to identify hazards consequences, and hazard main factors, As well as to determine the risks facing the system. To carry out hazard analysis in a proper manner, it is essential to recognize what causes hazards and how to define hazards. Understanding the hazard character is an important issue to improve the skills needed to identify potential hazards and their results in a system design.(Ericson, 2005) 2.4.1. Hazard Analysis: This analysis involves describing the complete process first, and then collecting the answers for a set of systematic questions. The purpose is to identify how exactly the deviations from the design can arise.   These deviations are further assessed by any negative effect of their consequences on the safe and efficient operation of the plant.   The assessment would provide a basis for any action to be taken to cure this situation. From an engineering point of view, hazard analysis process is the best tool for analyzing reliability data. It can be used to make conclusions about the reliability of a component. (12002) 2.4.2. Survival Analysis: Survival function, also known as a reliability function of the survivors, is a property of any random variable that maps a set of events, usually associated with failure of some system. 2.4.3. Hazard Rate Function: Hazard rate function can be obtained by an equation which assumes a constant hazard rate. 2.4.5. Bathtub Curve: Figure (2) illustrates the bathtub curve which demonstrates the product failure rate against time. Any product cycle life can be divided into three separate durations: The first duration (early life): This duration where the failure probability is decreased to minimum. . It what happens in the early life of most new products, sometimes the first period is mentioned as the mortality period. The second duration (normal life or useful life): This is represented in the graph by a flat line. Failures and breakdowns happen randomly within this duration. In this period the failure rate tends to become somehow constant. During this period the lowest failure rate is observed, so it is the most appropriate time to make reliability predictions. The third duration (wear out): this begins where the slope starts to rise till the end. This typically happen to products when they get old, thus the failure rate increases. Wear out is usually caused by break down due to various reasons such as physical wear and stress.(speaks, 2005) Figure (2) a bathtub curve. A Brief Introduction to Reliability. 2011. A Brief Introduction to Reliability. [ONLINE] Available at: [Accessed 19 March 2011]. 2.5. Statistical Models for Life Data: Statistical models for life data such as weibull distribution, survival analysis and warranty help in producing high accuracy in prediction. The automobile manufacturing having relied heavily on warranty interval in its warranty provision inclines more in reliability and therefore seek such analysis. (Ward and Christer, 2005) 2.5.1. Weibull Distribution: The weibull distribution is named after a Swedish professor Waloddi Weibull. He explained the ability to use the weibull distribution in small sizes measurements and it is easiness to supply an accurate model for a broad data sets. At the beginning of his exploring weibull distribution he faced some obstacles and doubts form his colleagues. However, the weibull distribution has ended now to be widely practised in reliability.(8Dodson, 2006) A reason for the wide spread of the weibull distribution is that it has a large different shapes, which makes it easy to fit any data. Also, it is perfect to show the weakest connection of a product. For example, if a system has more than one part, the weibull distribution will present each failure time of each part at the same distribution no matter how insignificant they are .(Nelson, 2003) Figure (3) is a sample of weibull a distribution plot. Figure (3) a sample of weibull distribution plot. Guidelines for Burn-in Justification and Burn-in Time Determination. 2011. Guidelines for Burn-in Justification and Burn-in Time Determination. [ONLINE] Available at: [Accessed 19 March 2011]. 2.5.2. Kaplan Meier Survival Estimator: The Kaplan Meier estimator is named after Edward L. Kaplan and Paul Meier. It estimates the survival function. In engineering this method is used to measure the time until failure of different products, machine and components. Kaplan EL, Meier P. J Am Stat Assoc 1958; 53:457-81. [Cited by: McKenzie S, et al. JOP. J Pancreas (Online) 2010 Jul 5; 11(4):341-347. (Reference 14)]. 2011. Kaplan EL, Meier P. J Am Stat Assoc 1958; 53:457-81. [Cited by: McKenzie S, et al. JOP. J Pancreas (Online) 2010 Jul 5; 11(4):341-347. (Reference 14)]. [ONLINE] Available at: [Accessed 19 March 2011]. Formulation: Where: t (1) 2.5.3. Exponential Distribution: This is the most commonly used distribution in reliability, and is often used to predict the probability of survival to time (t) figure (4) shows a sample of exponential distribution graph.(9Dovich, 1990) Figure (4) a standard exponential distribution graph Continuous Random Variables: The Exponential Distribution. 2011. Continuous Random Variables: The Exponential Distribution. [ONLINE] Available at: [Accessed 19 March 2011]. Formulation: The probability density function is: Where Mean time to failure = Or, where 2.5.4. Disadvantages and Advantages of Statistical Method: Cost; studying and analyzing a quantity of data of different products within a system are an expensive job. The results revealed are not sufficient enough to build an understanding of the type of maintenance needed in this particular situation. The only disadvantage of the observation method appear is when applying it carelessly and without keeping record of foundings, this will result in mixing up different judgements.(4Chalifoux and Baird, 1999) 2.6. Introduction to Warranty: Warranty is a provision for a seller to provide assurance to a buyer that the product will perform as implied. (Zhou and Tang, 2008) Warranty brings confidence to the buyer; automotive vehicles like any other automated system consider warranty to a buyer. (Wu and Li, 2007) Unlike the quality loss function which assumes a fixed target and accounts for immediate issues, warranty loss occurs during the customer use. (Zhou and Tang, 2008) In automotive industry, data is tracked and analyzed regularly (Zhou and Tang, 2008). The interval can be evaluated on the basis of their costs. The effect of warranty especially in the context of the interval, affects the performance of the company especially if the number of returns on warranty is high. (Wu and Li, 2007) Neglecting the fact that warranty cost is a result of conflict between the customer expectation and the performance of the product, the interval of the warranty liability disturbs the economic sense of warranty. (Wu and Li, 2007) Warranty costs have in many companies been positioned as operational costs. (Ward and Christer, 2005) The impact of warranty in the whole business performance has challenged vehicle manufacturers to develop vehicles that are less costly to repair (Metric: Warranty $s) and are more reliable within a longer period of time. (Metric: annual failure rates, AFR) For this purpose to be done, warranty cost models that make the impact of reliability on cost and costs associated with repair of specific failure modes should be economically healthy. (Wu and Li, 2007) 2.6.1. Warranty Probability: The ratio as Pw is termed as the warranty probability (Ward and Christer, 2005). The warranty probability is the ratio of the number of complaints N against the total number of products Tp. Pw Another factor that is important in warranty cost analysis is the complaint factor. (Ward and Christer, 2005) The complaint factor is the ratio of the actual number of complaints and the potential number of complaints where the actual number of complaints is the number of actual complaints fixed. (Ward and Christer, 2005) The method for calculating the warranty probability depends on product performance and customer expectations. (Wang et al., 2010) The distance of performance is a function of the warranty interval. (Ward and Christer, 2005) It is supposed that as time passes, the distance of performance increases, this is the common feature referred to as mileage. In motor vehicles the time age of the car has been consistently assumed to be a factor representing its use. (Manna et al. 2008) Despite the fact that mileage can be determined, the correlation between mileage and age of the car is strong and positive. (Manna et al. 2008) Since vehicles manufacturing designs and model change with time, the automobile industry prefer attaching warranty to age of the vehicle rather than calibrated mileage. Warranty is a key factor in bringing confidence to a buyer. The higher the warranty time, the more the confidence is the buyer. (Manna et al. 2008) 2.6.2. Warranty Distribution Analysis: Feedback from warranty returns provides a solid basis in determining use failure distribution. (Murthy, and Blischke, 2006) The time interval as a factor contributes significantly to predictions. The warranty intervals are the most solid factor that can be used in assessing the failures prediction. By maintaining warranty and assessing failures for a longer period of time, more knowledge on the performance especially for automated systems is achieved. (Murthy, and Blischke, 2006) Reasons for carrying out warranty data analysis are the following: Forecasting warranty claims. To determine risk assessment and monitoring. Reliability assessment.(12002) 2.6.3. Reduction strategies for cost drivers There are two factors that have been identified as primary warranty cost drivers. The number of occurrence of an event which can be noticed by the analysing failure rate and the cost of the process are the identified cost drivers. (Attardi et al., 2005) The strategies employable for reduction of costs are by reducing the factors. (Attardi et al., 2005) 2.6.4. Cost model in product development The cost model has been used in product development in making economic sense of organizational existence. (Karim and Suzuki, 2005) Through its impact in influence of decision making by providing design alternatives that come handy in warranty cost, the model establishment should be in advisory of the product development through calculation of estimates of product total warranty cost. (Aldridge, and Dustin, 2006) Difference in warranty costs based on design alternatives provides a short projection of the optimized design that maintains both customer confidence through warranty and economic advantage to the organization. (Attardi et al., 2005) Identification of necessary product features, capabilities and diagnostic tools that are required in automobile projected warranty savings for the warranty intervals is achievable through the cost model in product development. (Aldridge, and Dustin, 2006) Under the foundation of the cost model, the risk involved in the warranty interval can be evaluated by analyzing the risk involved in an extension of warranty in automobiles. (Aldridge, and Dustin, 2006) It should be taken into consideration that the cost model economic impact is dependent on the period of warranty especially with automobiles that are known to wear and tear. (Karim and Suzuki, 2005) Chapter 3: case study (from notes given by doctor) Introduction: Field data in the automotive industry often comes in two types, the first is grouped data expressed by months in service. The second is ungrouped data available from company owned but customer operated fleets and expressed as miles to failure. In many scenarios, data which comes from late stages have a greater importance over the former because of the following reasons: Mileage is more objective measure of the component life than time in service. There are types of failures are not tracked by the warranty system. The complexity of censoring mechanism in relating to reliability analysis of grouped warranty data. Therefore, this theoretical case study will focus on the analysing of ungrouped mileage data which is not represented by time in service, because it comes from the company owned fleets. Aim and objective: To discuss a procedure to estimate the censoring mileage and the reliability function for a component of interest (e.g.: battery). Data: Table 1 shows a format of failure data from a customer operated fleet. The vehicle mileage is reported only at failure or service events. VIN failed / serviced comopnent failure / service mileage X009 battery 45000 X018 fuel pump 91680 X021 brake pads 78470 X006 front wipers 77350 X028 head lamp 4007 X015 clutch disks 150400 X031 front wipers 51420 X003 ign.switch 3961 X013 battery 16890 X007 front struts 27160 X026 battery 72280 X031 battery 131900 X027 door lock 7298 X017 fuel pump 4734 X

Friday, September 20, 2019

Effects Of Crime And Violence On Television

Effects Of Crime And Violence On Television As we turn on the television today, there seems to be more shows that have violence in them then ever before. The same goes true for movies and video games which the violence has a damaging effect on the society. Studies done over the last forty years show that there is a link between media violence and an increase in violet acts committed by juveniles ( With a rise in the violence in juveniles it raises the question whether the media industry has any duty with the violence it shows. Some facts need to be considered when looking at media violence and children. One factor is that many of todays population watches TV. Many say that the crime rates are going up and down due to the media. Also the shows show types of criminal behavior that could be of interest to the public. Unfortunately with many studies done over the forty years scientist have looked at media and crime they have notice a fine line which cant be crossed. When watching the news do you remember hearing about fourteen year old Michael Carneal firing a .22caliberr into a prayer group ( How about sixteen Luke Woodham and fifteen year old Kip Kinkel who both shot their parent and then went to school and shot some classmates ( When the media represents a crime such as this the people who do the crime and its affects is how the people began to see that population (Bjornstorm, Kaufman, Peterson, Slater 2010 p.269-293). Crisis such as can be a time when a population is over-presented as to be a bad person or even under presented as if what was happening did not mattered. When this happens those who are watching TV can end up thinking this behavior is okay and start acting like them (Bjornstorm, Kaufman, Peterson, Slater 2010 p.269-293). Since the 1950s many college professors studied how crime in cartoons and TV shows affected young children ( They found that after watching the cartoons the children are more aggressive immediately afterward. Also when the parents are involved the child seems to be less aggressive as well ( Scientist today say that crime images may be a factor as to why young kids chose a life of crime. Yet if their parents are involved in their everyday lives they are less likely to live a life of crime ( As you can see the findings from the 1950s is the same the findings today. One can see that there is no real evidence to say whether watching crime on TV leads to a life of crime they allow more research to be done. With forty years of research it is still hard to say ya or nah ( s-media-cause-crime.htm). In the case of the three teens, there was a interest that the juvenile crime rate would raise even though there was a sixty-eight percent decrease between 1993 and 1999 ( Of the four major crimes juveniles are arrested for such as robbery, rape, murder, and aggravated assault it dropped by thirty-six percent between 1994 and 1999 ( However these statistics are deceive able due to such shootings as the three teens ( The shootings only proofed that there is an increase in juvenile crime and not a decrease like the statistics believe. When it comes down to just how much crime juveniles are responsible for there is a tug a war between the Gallup Poll and Office of Juvenile Justice and Delinquency Prevention ( The 2000 Gallup Poll believes that the juveniles are responsible for forty-three percent while OJJD P believes juveniles are only responsible for twelve percent ( To me it is not not how much crime they are responsible for, but what gave them the idea to do the crime. After being arrested for the crimes he committed, Michael Carneal was asked what gave him the idea to commit such a crime in such a way ( He said he had in the 1995 movie The Basketball Diaries ( For anyone who has seen The Basketball Diaries know that there is a character who is a promising young poet and basketball player ( He turns to the sleazy life of someone who is addicted to heroin ( In one of his highs he goes into a dream sequence in which after breaking the door to his high school down he kills his fellow classmates ( It is scenes like these that lead to real teens thinking that if they have a problem at school this is how they should deal with it. The example of Carneal is proof that television has brainwashed our daily lives. We have become addicted to the television as if it was its own special kind of drug. The media which is placed on the television can be said to target young adults and teenagers. As shown by Carneal the media influences teens to demonstrate through their body image, peer/ media pressure and sexual misconduct. Based on a study done in 1994 by the National Cable Television Association this is very true. They found that violent content of television shows increased from over one-half of prime time. By the end of the study violence took the majority of television sending bad messages to teens ( On top of that villains of the violent scenes seem to not get in trouble for the crimes they commit as well as the villain having no injury even after getting wounded ( Such depiction give teenagers the sense that it is okay to act like this and get the teenage image which is not always a good image. We all know how important a teenagers image is everything to them. They look to actors and singers on television to give them that image they are looking for. Unfortunately, singers such as TuPac, 50 cent, Britney Spear, and and Lil Kim are some who catch our teens eye. Under the image are what use to be young people who started making the right choices, but made the wrong choices. Producers of the television shows and the market pick these people due to their invisible attitude and sex appeal. Spending a few millions of dollars in advertising is no big deal to them when they sell their clothing ( When you see teenager spending so much money to fit in or to be seen by the opposite sex with that sex appeal that is advertised it is really scary. There are those who ask the advertiser why they spend millions of dollars on advertising to contract teenagers and they will deny it ( ens-a14289). At first glance the thug image is of someone in prison, which is what it is. Criminals receive a one size fits all outfits when they are brought to the jail. Teens try to re-create this prison image, but that is not the only thing they re-create. With the image comes the actions that comes with it. The same goes for the girls. No girl wants to put a belly shirt on or low cut jeans when they feel as though their over weight ( This is when many girls become obsess with their bodies and become anorexic. All over the television you see young girls and women portrayed as femme fatale, supermom, or sex kitten ( It does not matter the role the women still looks good and gets what she wants in the end. These portrayals are what pushes them to join health clubs and attempt the fashion body as well as the anorexia. Both the thug image and the image of the you ng girls have something today with the crime since they are getting the ideas from the media. You are probably wondering what does image and violence seen on television have to do with crime caused by the media. It has more to do with it then anyone of us can about. When a villain gets shot and he does not die on top of the cool thug look it is tell guys that if they dress this way or act that way nothing will happen. In 1982 NIMH report reinforced this conclusion, and many other organizations took part in viewing media violence this way as well ( They saw media violence as a serious threat to public health because it stimulates violent behavior by youth ( An example of this would be on New York channels during a one week of content analysis of prime-time output, there were 3,421 acts and threats of violence observed ( When looking at the violent committed many of these acts were committed without any compensation for the action ( Maybe that is why by the 1990s most researchers had arrived to the idea that the effect of media violence on aggressive and violent behavior was real, causal, and significant ( Once they realized that media violence and aggression was a problem they need to figure out how to fix the problem and the long and short-term effects. Some of the short-term effects are thought to be due to observational learning and imitation ( There is arousal and excitation as well as priming ( Arousal and excitation are not harmful as long as the person does not start a fantasy about how a curtain girl should be. Long-term effects range from observational learning to emotional habituation ( On the flip side some researchers see observational learning as a short-term effect. You have to remember that the reinforcements a person receives when intimidating a behavior are largely responsible for whether the behavior persists ( Some how the consequences of sho rt-term and long-term effects are different. A good way to look at aggression is with a longitudinal study. In chapter three three we learned that that a longitudinal study is where people measured at two or more points (Aron et. al, 2008, p. 86). In this study they surveyed sixth- and seventh-grade from twenty middle schools across the US on four different occasions ( Two components of media violence and aggressiveness were measured for three thing a piece. Media violence was measured for assessing the frequency of watching action movies, playing video games involving firing a weapon, and visiting Internet sites that describe or recommend violence ( Aggressiveness was measured by aggressive cognition, values, and behavior ( What makes it on the graph is on the vertical line you have average effect size represented by r ( /pspi/pspi43.pdf). On horizontal line you have five behaviors. Three have to do with aggressiveness while the last two have have to do with helping behavior and physiological arousal. There is also an standard error. Standard errors are shown in research articles as the lines that go above the tops of the bars (Aron et. al, 2008, p. 186). When they were done with the study they said that it was weak and that more studies needed to be done. That is where the meta-analysis comes in and the fact that maybe parents should play a bigger role. Meta-analysis looked at the methodological feature of the study in greater detail ( When they did so they divided the study into two categories without using the methodological problems ( In doing so for the five behaviors the best study was chosen to show how they affect each child. Here is an example of the graph from the article I got my information from. 0.4 0.3 0.2 0.1 0 -0.1 -0.2 -0.3 -0.4 Aggessive aggressive Aggressive Helping PH behavior cognition affect behavior arousal Parents have a big responsibility to make sure that their children are watching the right television shows. Even though there are some parents out there who do not care what their children watch there are ways to educate parents what these shows are doing to our children. A study done by Singer and Singer stated that when parents take an active interest in what their children are watching the child is more likely to tell the difference between realism and not ( It has also been reported that when a parent restricts access to violent television there is a report of lower aggressive tendencies ( We all know that when parents are involved children are less to get in trouble. Parents cant do all the work. The government and those who make the shows nee to take responsibility for what they make as well. Today efforts such as the V-chip and media education have been used to lessen the effects of media violence, but there is still not a stop. They talk about a gap that needs to be filled when it comes to some parts of the research ( What they do know is that when you reduce exposure you reduce aggression ( Even with the V-chip and educating parents the media world is changing and so how parents protect their children from aggression will change as well. It seems like they will like to see the media world helping as well (

Thursday, September 19, 2019

The Telephone And Its Corporation :: History Communication Phone Essays

The Telephone And Its Corporation   Ã‚  Ã‚  Ã‚  Ã‚  The phone is easily one of man’s most important, useful and taken for granted inventions. The telephone has outgrown the ridicule with which it first received, now in most places taken for granted, it is a part of many people’s daily lives. It marvelously extended the ways man converses that it is now an indispensable help to whoever would live the convenient life. All disadvantage of being deaf and mute to any persons, which was universal before the advent of the telephone, has now happily been overcome. Before I tell of the history of how the telephone was constructed and put in to place I will tell of the past of communications.   Ã‚  Ã‚  Ã‚  Ã‚  Ever since the ability of language and written language the most popular form of communication was done through a letter. Others were as documented in 1200 BC in Homer’s Illiad were signal fires. Carrier pigeons were used in the Olympic games to send messages from 700 BC to 300 AD. In 1791 the Chappe brothers created the Semaphore system; they were two teens in France who wanted to be able to contact each other from their different school campuses. This system consisted of a pole with movable arms, which the positions took the place of letters of the alphabet. Two years later this idea had caught on and was being used in France, Italy, Russia, and Germany. Two semaphore systems were built in the U.S. in Boston and on Martha’s Vineyard; soon Congress was asked to fund a project for a semaphore system running from New York City to New Orleans. Samuel Morse told Congress that not to fund the project because he was developing the electric telegraph. Soon Samuel Morse developed his electric telegraph he demonstrated it in 1844 it caught on and by 1851 51 telegraph companies were in operation. And it continued to grow to 2250 telegraph offices nationwide. In 1876 Alexander Graham Bell patented the telephone.   Ã‚  Ã‚  Ã‚  Ã‚  Alexander Graham Bell was born on March 3, 1847 in Edinburgh. He grew up deeply involved in the study of speech due to his father and grandfathers work. He was also a talented musician able to play by ear from a very early age, and, had he not been more interested in what his father was doing to help people speak, he might have ended up as a professional musician. He and his two brothers built a model human skull and filled it with a good enough reproduction of the human vocal apparatus, which worked with a bellows, so it would be able to say, "Ma-ma.

Wednesday, September 18, 2019

sniper :: essays research papers

Quietly walking behind him in a dark alley, I could see him stalk a young schoolgirl. I didn't want my presence to be known. I could see him, fallowing her closely to her house. Right when she opened the front door of her house, he jumped towards her, and pushed her into the house, bolting the door behind him. My suspicions became clear. I knew what had to be done. I broke down the door, and grabbed a nearby coat hanger. (hehe) Scanning the room, I couldn't see anything strange. Making my way around the house, I could faintly hear a muffled scream from upstairs. I ran up, knocking down a vase on accident. (Freaking coat hanger) Breaking down another door (my foot started to hurt after this one) I could see him desperately trying to part her legs. I threw the coat hanger at him, hitting him right in the head. The impact threw him down to the floor, giving her a chance to get out of the room. It was just between us two now. He removed a knife from its sheath, and pointed it at me. I w asn't really ready for this, but I searched my pockets and I found a†¦ lighter. This is going great I thought to myself. He jumped at me, slicing me in the arm. My wound was bleeding very badly, and my arm began to numb. He jumped at me once again, but this time, I grabbed him by the arm and hit him at the elbow. His arm made a sharp cracking noise, and he screamed in pain. I kicked his knee, and another crack noise could be heard. At least now he won't be jumping at me anymore. I pinned him to the floor, and with a flick of my wrist, lighted the lighter. Pointing it towards his eye, I could see his eye slowly deplete its moisture, and in a few seconds, it was nothing more than a raisin. He struck at me again with his left arm, and hit me right below the eye. I fell back at the attack, and he was quickly on top of me, knife at my throat. I burned his other eye and he rolled back with his hand over his eye. I could already see that his eye was beginning to turn gray from the hea t. He threw the knife at me, and I kicked it away.

Tuesday, September 17, 2019

Property Right Security in Russian Deprivatization Essay

The impact that the prospects of deprivatization have on investment by managers of privatized firms is that these managers will come to a realization that additional investments are prone to more risks in respect to the potential payback. In this situation, the time frame for returns on investments is shortened immensely. The uncertainty stems from the longer time frame, which results in managers hesitating from entering as a private firm. If this notion of deprivatization is upholded upon organizations, the owners will potentially lose any gains they may possess. The effect that deprivatization will have on foreign investments in Russia is that foreign financiers will comprehend the political risks of deprivatization in Russia is vital to the success of many organizations. They will be tentative to make capital investments in Russian businesses because there will be no security that there will be any return, regardless of how prosperous the prospect may seem to be. Deprivatization would primarily be for foreign private business owners considering they can take their profits and send them back to their home countries. For the most part, the Russian economy would behoove having some deprivatization influenced businesses and industries. From an overall standpoint and point of view, Russia has benefited with the movement of a free market but consequently would hinder the underprivileged population if the amount of supply were not readily available. â€Å"Free market economy under centralized political control is the most effective way for these countries† (EconomyWatch, 2010). When one is questioning the beneficiaries of political and economic decisions, the first ones to benefit from this would be the family and friends of these politicians. Also many workers will become at an advantage because since deprivatization creates openings in positions once held by other owners, these positions, once deprivatized, become readily available to be occupied. People they know and people they surround themselves with such as family, friends and such often fill these positions. The ones that would lose in a deprivatization firm are normally the foreign investors that are affiliated. Immediate losers in deprivatization efforts are usually foreign investors. If more people are hurt by deprivatization than helped, the local politicians would support such a policy because they would want to portray an image that shows they know what they are doing and what they are doing is in the best interest of the people. More often than not, when a political figure makes a mistake or does something that is not in the best interest of the people admitting to their mistake is by far the last thing they will do. This would make them seem weak and unknowledgeable. Adversely, they will embrace their mistake and make it part of what they intended to do from the beginning. â€Å"Economic decisions in a market system are decentralized to individuals who are likely to have the relevant specific knowledge† (Brickley, Smith, Zimmerman, 2009). References Brickley, J.A., Smith, C.W., & Zimmerman, J.L. (2009). Managerial economics and Organizational architecture (5th ed.). New York: McGraw Hill/Irwin. EconomyWatch (2010). Advantages of Market Economy. Retrieved from economy.html

Monday, September 16, 2019

Frederick Douglass Essay Essay

Frederick Douglass has finally managed to run away from one of his masters to become a free slave, but yet he feels fear and paranoia. As he runs away, he contemplates all the possibilities of him getting caught by slaveholders or even turned in by his own kind. And it upsets him having to pass all the houses and food, but he has no shelter and starves with no food. This in fact heightens the intensity of his fear and paranoia because he is more likely to be caught with no where to hide and having no energy to run because he is starving. In The Narrative Life of Frederick Douglass, he utilizes things such as parallel syntactic structure, paradoxes, figurative language, and caesuras to help portray his feeling of built up unease and terror. Frederick Douglass really takes advantage of parallel syntactic structure to compare his situation of being run away to slaves. Frederick tries to get us to feel empathy in his current condition, while also speaking of the slaves. He says â€Å"-wanting shelter and no one to give it-wanting bread, and no money to buy it [†¦]† (Douglass 137). This seems more difficult to live with than having somewhat of shelter and having a bit of food, rather than Douglass having neither. He gets readers to question such things as, would one turn in a man in such need as? Would one understand more if one knew how it was to be in my condition? And this gets people to understand his despair and distress. Douglass uses his paradoxes in a creative way. Where he uses parallel syntactic structure, he also utilizes paradoxes. On page 137, where he says â€Å"-wanting shelter and no one to give it-wanting bread, and no money to buy it [†¦]† (Douglass). His use of contradiction is quite effective because it is hard to have all the things you want and need in one’s face, but one can not have it. For example, if a person wanted a new bike and one was just sitting there in their house waiting for them to take it, but their father was standing next to it and if he saw them touch it they would be grounded. And the bike was just sitting there taunting them. The paradoxes get people to understand how irritating it is to be passing by all these necessities stay you need to live and survive, taunting you as you pass by. While Douglass is running away, he relates slaves and hunting slaveholders, using figurative language, to wild beast and himself to the helpless prey. On page 136, Douglass says â€Å"†¦as hideous crocodiles seize upon his prey!† He says this because he feels so defenseless that he feels like a little animal going to be eaten. With all the slaveholders and there guns and all slaves that might turn him in, he doesn’t really stand a chance with no where to hide and running out of energy. In addition, on page 137 he says â€Å"†¦famished fugitive is only equaled by that with which monsters of the deep swallow up the helpless fish upon which they subsist,† In this he basically saying it is only a matter of time before they find him and take him in. He can’t really run from them with how hungry he is, he has no energy and no hope that he could out run them if he tried. On pages 136 and 137, caesuras are applied multiple times throughout these pages to conduct a sense of his worry and anguish. He says like â€Å"†¦in total darkness as to what to do, where to go, or where to stay -perfectly helpless both as to the means of defense and means of escape-â€Å" (Douglass 137) The breaks leave you kind of hanging because you don’t know if at the end of the next break he could be caught or even shot. And that is where the worry builds because while he was running away he didn’t either if at any second a slave would show up and turn him in. Or a slaveholder would shoot him from behind a tree. So a person really get into his shoes as a run away slave and sort of feel what it is like. Frederick Douglass really utilized these devices well. They all help build the reader to become like a fugitive slave just as he was. Relating slave and slaveholders to animals, and putting all the caesuras help the reader feel all the unease he felt because it was exactly how he was feeling. You would think at first that he was free now, and all his problems were gone yet they are still there. All the devices he used really help you come to that conclusion.

Sunday, September 15, 2019

Activity-Based Costing (Abc); Hunter Company

Activity-based Costing (ABC) Hunter Company Emmanuel Achirem ACC 560-Managerial Accounting Dr. Lotfi Geriesh Strayer University 08/04/2012 Activity-based Costing (ABC) Hunter Company, 1 Introduction Over the past two decade’s adoption of Activity-Based Costing ABC has been tossed around like a hot potato by every size and type of organization. It was adopted by organizations ranging in size from huge multi-national companies like General Motors to the much smaller Alexandria Hospital. Lanen, Anderson, & Maher, 2011) Some companies began the initial processes but stopped short of actual implementation when they discovered more time and resources were needed to effect the change so management ran from it just as they had run from quality improvement concepts from the seventies and eighties. (Romano, 1990) Was this because ABC was not a good fit for the organization or was there a deeper issue? These organizations knew they were not adequately capturing the costs of activities ye t they final cost could be. T.J Rodgers who founded Cypress Semiconductor wrote: â€Å"The seeds of business failure are sown in good times, not bad†¦Growth masks waste, extravagance, and inefficiency. The moment growth slows, the accumulated sins of the past are revealed all the way to the bottom line. † (Clemmer, 1992) Given the competitive nature of business today organizations both big and small cannot long afford to ignore the 900 pound gorilla in the room. The goal of this paper is to discuss Time-driven ABC cost system can be implemented and how it has benefited some companies such as Hunter Company.The system was not widely accepted in the beginning, but ABC has play major role in cost accounting today and has help some managers to combat corporate resistance to change when trying to implement it. Operating managers have known for many years that while the traditional costing approach was inaccurate; and archaic it was close enough. Today, because of the global a nd high speed Activity-based Costing (ABC) Hunter Company, 2 nature of the business environment, the errors of conventional costing are systematic and can affect too many decisions.Time-driven ABC is not a hypothetical improvement to traditional ABC analysis. It has been applied in dozens of companies, helping them to deliver significant profit improvements quickly. The Hunter Company (disguised name of actual company), a large, multinational distributor of scientific products with over 20 facilities, 300,000 customers, and 460,000 product SKUs, processes more than one million orders each month. Hunter already had an existing activity-based costing model that had been built with the assistance of an external consulting team.The insights revealed from the model were extremely informative but many in the company questioned if the view was worth the climb. Their main complaints can be summarized as follows: †¢ The model had been cumbersome to build and maintain. With more than 1,0 00 activities, the monthly survey of department staff of where they had spent their time was complex and costly. Also, tracking the driver quantities for each activity and customer was difficult. †¢ The model did not reconcile with actual financials since activity cost driver rates had not been updated recently. Despite the already large number of activities, the model was still not considered accurate or granular enough. It did not reflect several important differences between orders. To increase accuracy, more activities would have to be added, and employees would have to be re-interviewed. Also, an additional data extract to track the quantities of the new cost drivers would be required. The existing ABC approach was not easily maintainable, and thus not sustainable.The company called in a software and consulting company to help it implement the time-driven ABC approach. The time-driven approach led to the following changes: For a department, such as the inside sales departm ent, the previous ABC model required employees to estimate, each month, the percentage of their time spent on their three activities: customer set-up, order entry, and order expediting. In the time-driven approach, the ABC team estimated the time required to perform each activity.For example, the activity to set-up a new customer took 15 minutes. Since a field already existed within Hunter’s ERP system that identified whether a customer was new, assigning a customer set-up cost to a new customer became a simple transaction. For order entry, the team learned that every order took about five minutes to enter the basic order information, plus three minutes for each line item on the order. Again this was a simple calculation to implement since the ERP system already tracked the number of line items for each order.Finally, the team learned that order expediting was triggered by a request by the customer to rush the shipment, resulting in an additional 10 minutes of time to coordin ate the expediting. The order included a field that identified it is a â€Å"rush order. † The project team could write a simple equation to estimate the Inside Sales Department time required for each order received: Inside Sales Process Time = 15*[New Customer] + 5 + 3*[Number of Line Items] + 10*[Rush]The Inside Sales Department cost for the order was obtained by multiplying this time by the cost per minute of Inside Sales Department resources. This process was replicated in each department to arrive at the total cost of producing, handling, and fulfilling the order. Note that once the team had created the Inside Sales Process algorithm, it did not need to continually re-interview personnel. Each period, the costs of the department would be assigned based on the volume and nature of the transactions it handled.Activity-based Costing (ABC) Hunter Company, 4 The Hunter Company identified the following benefits from shifting its ABC model to the time-driven approach. †¢ I t reduced the number of activities to maintain. It transformed 1,200 activities (e. g. , set-up new customer, enter orders, expedite orders) to 200 department specific processes (e. g. , the equation used to estimate Inside Sales Department time). Also, it could easily update the resource cost of each cost center and departments so that its process costs were accurate and current. Its cost estimates were more accurate since they were based on actual observations of processing time and actual transaction data, not subjective estimates on where and how people spent their time †¢ It was easier to increase model accuracy and granularity, when wanted, for high cost and heterogeneous processes. Adding more elements to the time equation enabled managers to easily add more variety and complexity to the model when required. This enabled managers to identify specific SKUs, customers, and processes where improvements could be made. The model was easier to validate. The calculated total pr ocess time, based on all transactions in a period, could be reconciled to head count (resources supplied during the period). If the total process time exceeded the actual resources supplied, managers received a signal that some of their unit times were likely too high. If total calculated process time was well below the time supplied, but employees felt they were working at or beyond capacity, managers learned that some of their unit times were under-estimated or employees were working less efficiently than anticipated.Activity-based Costing (ABC) Hunter Company, 5 †¢ The model provided explicit information on processes operating at or beyond capacity, and those operating well below capacity. Managers could take action to relieve bottlenecks expected to persist in future periods, or act to reduce capacity in departments where any unused capacity was expected to persist for several periods into the future. Today, it takes two people, two days per month to load, calculate, valida te and report findings, compared to the 10-person team spending over 3 weeks to maintain the previous model.Employees now spend time generating increased profits from the information rather than just updating and maintaining the information. Over the past 15 years, activity-based costing has enabled managers to see that not all revenue is good revenue, and not all customers are profitable customers. Unfortunately, the difficulties of implementing and maintaining traditional ABC systems have prevented activity-based cost systems from being an effective, timely, and up-to-date management tool. The time-driven ABC approach has overcome these difficulties.It offers managers a methodology that has the following positive features: 1. Easy and fast to implement 2. Integrates well with data now available from recently installed ERP and CRM systems 3. Inexpensive and fast to maintain and update 4. Ability to scale to enterprise-wide models 5. Easy to incorporates specific features for partic ular orders, processes, suppliers, and customers Activity-based Costing (ABC) Hunter Company, 6 6. More visibility to process efficiencies and capacity utilization 7.Ability to forecast future resource demands based on predicted order quantities and complexity These characteristics enable activity-based costing to move from a complex, expensive financial systems implementation to becoming a tool that provides meaningful and actionable data, quickly and inexpensively, to managers. In conclusion, we can see that the methodology behind Activity-Based Costing is sound, and can result in sometimes great savings to a company willing to take the time, effort and expense to implement a plan.Although there are some pitfalls to the process, with perseverance and a solid commitment from management, ABC can be of great benefit to a manufacturing company. Activity-based Costing (ABC) Hunter Company, 7 References C. Argyris and R. S. Kaplan, â€Å"Implementing New Knowledge: The Case of Activity -Based Costing,† Accounting Horizons (September 1994): 83-105. Journal of Cost Management (Winter 1989): 34-46; R. Cooper and R. S. Kaplan, â€Å"Measure Costs Right: Make the Right Decisions,† Harvard Business Review (September-October 1988). http://www. hbs. edu/research/facpubs/workingpapers/papers2/0304/04-0