Agency Missed Early Tire Warnings Essays - Tires, American Brands

Agency Missed Early Tire Warnings _____Correction_____ In some Sept. 12 editions, a headline in the Business section misstated how the National Highway Traffic Safety Administration handled some complaints about Firestone tires. The headline should have said, as it did in other editions, that the agency missed the complaints. By Cindy Skrzycki Washington Post Staff Writer Tuesday , September 12, 2000 ; Page E01 On Nov. 30, 1998, the National Highway Traffic Safety Administration received a letter from a Ford Explorer owner who said his Firestone tire tread peeled off like an orange. Imagine my shock when the mechanics looked at my tire and told me I was lucky to be alive, the letter said, adding that the mechanics told him that Firestone tires on Explorers are known to lose tread and contribute to or cause Ford Explorers to flip. This was among as many as 26 consumer complaints about Firestone tires, filed since the early 1990s, that NHTSA overlooked in January, when reviewing whether to open an investigation into reports of Firestone tire problems. NHTSA had missed the consumer complaints because of the way its database is organized: They weren't filed under Firestone as tire problems; they were filed under Ford as vehicle problems. NHTSA, the federal agency responsible for tracking information about potential auto safety defects, did open an investigation into Firestone tires May 2--after news reports of tire failures that resulted in fatal accidents. And NHTSA spokesman Rae Tyson said yesterday that the additional complaints would not have prompted the agency to move any sooner. In the past, the agency has opened investigations with far fewer complaints. It looked into problems with Michelin tires in 1994 based on five complaints. The overlooked complaints--detailing incidents of tire blowouts, tread separations and other accidents involving Firestone tires mounted on Ford vehicles--illustrate how difficult it has been for federal investigators to piece together a clear picture of what went wrong with the 6.5 million tires that Firestone recalled last month. The letters might have provided earlier clues to the scope and gravity of the problems--which have since been linked to 88 deaths in the United States. In January, a safety-defects specialist with the National Highway Traffic Safety Administration told his superiors in a memo that he had been monitoring Firestone-tire complaints for more than a year but had counted only seven in 1998 and eight in 1999 involving the type of tires that later would be recalled. But the specialist had missed other complaints dating back several years because when he searched the database he looked for complaints listed under Firestone ATX and Wilderness (two types of the recalled tires). The data indicates a slight trend of failures in Firestone ATX tires, the specialist, Steve Beretzky, wrote in the Jan. 31 memo, a copy of which was obtained by The Washington Post. But, he continued, I don't believe it is strong enough to open an initial evaluation. Beretzky said the number of complaints was small compared with the number of tires manufactured, and even when the agency called consumers in 1999 based on seeing a similar trend, the information gathered did not add up to a case. NHTSA's Tyson said that even if the agency had taken note of the additional complaints, the number was not sufficient to have prompted it to open an investigation at that time. Opening an investigation is among the agency's first steps in a process that can lead it to order a recall of unsafe vehicles or auto parts. Called vehicle owner questionnaires, many of these complaints include photographs of the accidents, insurance reports, and copies of letters and bills sent to Ford Motor Co. and Firestone for damage done to Explorers from tire blowouts. For instance, on Sept. 7, 1997, NHTSA received a letter from an angry Texas motorist who said she lost control of her 1992 Explorer when her rear passenger side tire lost its tread: I hit an 18-wheeler and bounced off his truck--twice. I then crossed the median of Highway 288 toward oncoming traffic, she wrote. I have and will continue to tell everyone that these tires are a hazard and should be recalled. Tyson said it's a quirk of the database that the Ford complaints didn't pop up when Beretzky was searching for tire data. But even without reviewing the full universe of

Free Essays on King Of The Mountain

Would-be Rulers and Their Humble Beginnings â€Å"The dominance drive to gain superior social status is little in evidence during the early months of life, becomes common during childhood, and is conspicuous and highly important chimpanzee characteristic during adolescence and maturity.† (R.M. Yerkes, Chimpanzees: A Laboratory Colony) The evidence contained in this study of chimpanzee potential rulers is what Arnold Ludwig is trying to relate to human would-be leaders in chapter 5 in King of the Mountain. Ludwig gives several examples of rulers (especially those in office with the most power) of having very humble and simple beginnings in life. He tries to link this with the basic premise that chimpanzees and other primates do not show any significant characteristics of future alpha-male status. While Ludwig does a superb job of displaying countless examples of probable leaders and their humble early stages, he still does not convince the reader how this evidence is as strongly linked to his thesis as previous chapt ers. Ludwig gives great examples of future rulers having very ordinary childhoods. He also states some of the extreme ways rulers with great power go to vast extents to protect these childhood ordinaries from becoming widely known. Ludwig states the will of leaders is to not be shown as ordinary are the motives for an immense cover-up of their childhoods. â€Å"†¦ [Stalin and Hitler] likewise were so touchy about their childhoods that they gagged, imprisoned, or eliminated anyone who had access to this information.† Using the basic premise ‘where there is smoke, there is fire’, Ludwig investigated ruler’s childhoods and found them to be very ordinary in general. Most leaders strive to have a Jesus type ascent to power, or a Lincolnesque account with a ‘rags to riches’ back drop. Why don’t future leaders display leadership or special characteristics of their future ascent to power? Ludwig makes the a... Free Essays on King Of The Mountain Free Essays on King Of The Mountain Would-be Rulers and Their Humble Beginnings â€Å"The dominance drive to gain superior social status is little in evidence during the early months of life, becomes common during childhood, and is conspicuous and highly important chimpanzee characteristic during adolescence and maturity.† (R.M. Yerkes, Chimpanzees: A Laboratory Colony) The evidence contained in this study of chimpanzee potential rulers is what Arnold Ludwig is trying to relate to human would-be leaders in chapter 5 in King of the Mountain. Ludwig gives several examples of rulers (especially those in office with the most power) of having very humble and simple beginnings in life. He tries to link this with the basic premise that chimpanzees and other primates do not show any significant characteristics of future alpha-male status. While Ludwig does a superb job of displaying countless examples of probable leaders and their humble early stages, he still does not convince the reader how this evidence is as strongly linked to his thesis as previous chapt ers. Ludwig gives great examples of future rulers having very ordinary childhoods. He also states some of the extreme ways rulers with great power go to vast extents to protect these childhood ordinaries from becoming widely known. Ludwig states the will of leaders is to not be shown as ordinary are the motives for an immense cover-up of their childhoods. â€Å"†¦ [Stalin and Hitler] likewise were so touchy about their childhoods that they gagged, imprisoned, or eliminated anyone who had access to this information.† Using the basic premise ‘where there is smoke, there is fire’, Ludwig investigated ruler’s childhoods and found them to be very ordinary in general. Most leaders strive to have a Jesus type ascent to power, or a Lincolnesque account with a ‘rags to riches’ back drop. Why don’t future leaders display leadership or special characteristics of their future ascent to power? Ludwig makes the a...

Valuing diversity in our patient population Essay

Valuing diversity in our patient population - Essay Example As an Hispanic male, I take an interest in health care issues that face Hispanic people. This population of people in the United States is growing, but many of them do not receive good health care. According to a North Carolina Center for Public Policy Research news release, the reasons have been identified as language barriers, lack of insurance or the means to pay for health care, and lack of transportation (para. 8). The same news release also identified that some Hispanics do not know all the services that are available to them. These things need to be changed in order for the health care of Hispanics to improve. First, an increase in Hispanic, or Spanish-speaking medical professionals is necessary. I can personally understand how hard it is, and how frustrating it is, to try to discuss something as important as health care with a person who doesn't speak the same language you do. Of course, there are translators in some cases, but this creates the problem of increased waiting times at appointments while a translator is located and becomes available. It can also be very embarrassing for a patient to be constantly asked if he or she speaks English, and then have a fuss made to find someone who speaks Spanish. This alone could make a patient not want to see a doctor. The news release also mentioned that many Hispanics are in "low-wage occupations" (para. 4). This could directly account for lack of transportation, and the inability to pay for health care. Most low-paying jobs do not offer health insurance. If they do, it might not be affordable. Without a sufficient income, buying a car or paying for insurance becomes nearly impossible. Until these things are changed, the lack of health care for Hispanics will continue. Hispanics, though, aren't the only race of people who don't receive routine medical care. African Americans also fall into this category. Speaking solely of prenatal care, the NCCPPR news release claims that 87.7 percent of whites, 72.6 percent of African Americans, and 68 percent of Hispanic women (para. 6) see a doctor in the first trimester of pregnancy. There is a big gap in the number of white women who get care early, and the number of Blacks and Hispanics who do. The problem with this is that routine prenatal care is necessary for the child, as well as the mom, and not receiving it can cause problems for two people, not just one. Although African-American people and Hispanic people face some of the same problems related to health care, their experiences differ, as well. For starters, most African Americans do not have the problem of language barriers. Some Hispanics arrive in this country speaking no English, and still know little of the native language, and have the challenge of trying to decipher medical language as well. Of course, not all African Americans can understand a physician who uses big words, but they can understand other staff members, and probably are more comfortable asking another qualified person to help them figure out what the doctor meant. Black people do face some challenges, though, that Hispanics might not. In "Race Affects Health Care," Rob Stein discussed the fact that Black patients who are diabetic are more likely to suffer from uncontrolled blood sugar and high cholesterol (para. 15). This wasn't noted in Hispanic patients. This essay reads that "black women receive the

Fringe Benefits Tax Essay Example | Topics and Well Written Essays - 2500 words

Fringe Benefits Tax - Essay Example This value is taxed on the top marginal tax rate. A statutory formula is prescribed for the payment of the FBT based on the value of the car and the distance travelled during the year irrespective of whether the vehicle was used for business or personal purposes. The lease payments or the running costs do not matter for the calculation of the FBT. If the car is made available for the personal use of the employees only for a certain period of the year then the FBT payable is calculated on a proportionate basis with the employer paying the FBT for the period for which the vehicle was actually used by the employee for his/her personal use instead of the whole year. Under this method the employee is allowed to reduce the FBT liability by making their own contributions towards the running expenses of the car. These contributions are to be deducted from their after tax salary. The amount of running expenses spent by the employee goes to reduce the same amount of FBT liability subject however to the maximum limit of the capital cost multiplied by the statutory fraction as specified by the Tax Office plus 10% GST. This implies that the personal taxation liability of the employee on the post-tax contribution is likely to be substantially less than the applicable FBT rate which is the maximum marginal rate of taxation. Robert Smith Cost of the Vehicle $ 44,000 Distance Travelled 20,000 Kms Lease Rent $ 12000 Running Cost and Maintenance $ 3300 Statutory percentage 20 percent of the FBV Amount of FBT payable $

Discourse Community Essay Example | Topics and Well Written Essays - 1000 words - 1

Discourse Community - Essay Example Many enjoy this and aspire to actually experience it. This is the main reason why car racing games are so popular. I remember watching an episode of the comedy series Malcolm in the Middle years ago. Malcolm’s father devised a plan to get him and his brothers out of school for the day to watch NASCAR. It was the first time they or he would ever watch it live. They were so excited because they know that it will be action-packed with cars going around at full speed. More specifically, his father is more excited at being able to watch cars flying and flipping around at the expense of the driver. Because admittedly so, granted that this may cause the life and limb of the driver, watching it happen is something to talk about. They all though they were going to have a blast and it will be so fast. But of course it was not. The race took hours with the cars going round and round for hundreds of laps. And much to Malcolm’s father’s disappointment, nothing eventful happened that day and they went home bored as ever. Of course, they were not the only ones unfamiliar with the rules of racing because they have only seen the highlights on television. Unlike that NASCAR event they have attended, safety is not always guaranteed on the race track. The driver must rely on his crew and his skills to be able to win and to ensure that he is not hurt whenever he goes out to race. Anyone who wants to learn this sport, as an spectator or as a would-be driver himself must know the rules, the proficiency and the composition of the sport. It contains a language all its own that must be learned to be able to keep track of what is happening. This is vital so that one will not be misled or unaware. A great example of the exclusive language used nonverbally during matches is the flags. The different colors signify different signals to the drivers and his team. The yellow flag or caution flag signifies that there is something wrong on the track and they must slow down.

Information Seeking Behavior Of Nursing Students Clinical Nurses Nursing Essay

Information Seeking Behavior Of Nursing Students Clinical Nurses Nursing Essay Objectives: this article focus on behavior of clinical nurses and nursing students when they seeking information and use information resources to get medical information and how that effect there information behavior and health sciences librarians Methods: we used questionnaire e, interview and observation o f twenty clinical nurses and twenty-three nursing students. Results: we found 14 -70 % of clinical nurses and 17-74% of nursing students browsing internet and 17 85 % of clinical nurses are daily ,and 20-78% nursing students are daily but 80% of clinical nurses do not use Database and 78% nursing students do not use Database, in other side more than 50% of both groups said library satisfy our need and 76% of clinical nurses prefer to use printed and digital resources in parallel and 81% of nursing students prefer to use printed and digital resources in parallel . Many of clinical nurses and nursing students like to communicate doctors and professors because they trust them. but in fact browsing internet is the most one used between them. Conclusions and Recommendations: 14 -70 % of clinical nurses and 20-87% nursing students are browsing internet but 80% of clinical nurses do not use Database because 45% of them do not have skills to deal with Database. for that 95% of them supported to undergo training courses to Acquire the skills for dealing with Database. an other reason that Prevents them from using is 40% of them do not have access to Medical Database. 56% of them do not have information professional help them Help them get their needs Informatics and they want them to be in their working place. Nursing students do not use Database because 43% of them do not have skills to deal with Database. for that 96% of them supported to undergo training courses to Acquire the skills for dealing with Database. an other reason that Prevents them from using is 35% of them do not have access to Medical Database. INTRODUCTION clinical nurses and nursing students are need for medical, health, specialized and accurate information to solve uncertainty or uneducated situation of their knowledge to be able to provide services for institution. clinical nurses trust their doctors and head nurse which make 8 40% of clinical nurses like to communicate with them, Nursing students trust their professors which make 9 43% of nursing students like to communicate with them. 10 50% of clinical nurses are communicated daily and 12 60% of their information need are satisfied through communication. 11 48% of nursing students are communicated daily and 14 61% of their information need are satisfied through communication. But Cheryl Dee, PhD found in his study on University of South Florida that human resources is the most one clinical nurses and nursing students use it not like our study. Due to the fact that some nursing students see their Scholastic Books Somewhat old and their field always need for new and updated information, 17 -74 % of them browsing internet and 20 87% are daily, 4 17 % of them like to bay new electronic and printed Magazines that include medical articles rated by 8 35 % monthly, 4- 20% of them attend Medical conferences and seminars rated by 10 43 % monthly. In the other hand 14 -70 % of clinical nurses browsing internet and 17 85% are daily, 4 20 % of them like to bay new electronic and printed Magazines that include medical articles rated by 7 35 % monthly, 4- 20% of them attend Medical conferences and seminars rated by 8 40 % monthly. Scientific researchers Noticed the increasing of use electronic resources, especially the Internet and electronic Database . But within that situation 80 % of clinical nurses and78% nursing students do not able to use Database because 40 % of clinical nurses and 35% of nursing students do not have access , 45 % of clinical nurses and 43% of nursing students have lack skills, 10 % of clinical nurses and 9% of nursing students said some D.B. have bad design and other reasons that appear in chart below. Table 1 Barriers of using databases Clinical nurses (n=20) Nursing students(n=23) 96% of nursing students are supported to undergo training courses to Acquire the skills for dealing with Database. With that training courses they Acquired the skills necessary to deal with D.B. in order to satisfy their information need and provide services. 44 % of clinical nurses and 40% of nursing students do not have specialized information professional to help them in satisfying their information needs. And they want information professional to be there to helping , studying and improving their information behavior. Related studies: 1-There articles Reviews of how doctors and nurses is search for on the internet are relatively rare, especially where research examines how decide whether to use Internet-based resources. Original research in the online searching behavior is also rare, particularly in real world clinical settings. as is original research into their online searching behavior. This review collates some of the existing evidence, from 1995 to 2009. There are appear to be no statistically significant differences between the reasons why doctor and nurse seek the internet .Reasons to search for information on the Internet on a large scale is the same: patient care in the first place and CPD (continuing professional development). 2- Also, There are studies observe nurse of the patterns of their on-duty information behavior. The result is Nurses Patient-Chart Cycle which describe the activities during their shifts on regular rotation between the interaction with patient and planning with patient . The behavior of nurses has changed significantly between the interactions with the planning and interaction with the patient. And focused attention on specific information of the patient. They had almost no time or opportunity to consult published sources of information while on duty. Libraries often provide nurses with information services that are based on academic models of information behavior . Is designed more clinical information systems for recording medical and legal aspects of conservation of nursing care. Understand the reality of nurses information about behavior and the on-duty may guide designers of system and libraries in the provision of more appropriate system and services. METHODS This study resulting from cooperation of a group from imam university information professionals under graduate and National Guard Hospital and Specialist Hospital and Habib health center and student in Nursing Administration, Oncology Nursing, Psychiatric Mental Care Nursing and First Aids. In all that centers and hospitals that we allayed our study on time is most major they care with, then Electronic tools and internet connection, then skills and authorization for access is importance and it was Available to them at different levels and qualities and limitations. Fact funding techniques that we use are: First: Questionnaire was for the clinical nurses and nursing students. we ask them about usage and likeability of each available resource, using Database and skills needed for that and their barriers. Second: interview with clinical nurses and nursing students to explain some cases in Questionnaire. Third: Observe clinical nurses and nursing students information behavior to help, study, improve their information behavior. RESULTS Use of specific information resources Browsing internet is the most resource used by clinical nurses and nursing students are among 8 other resources because they always want updated information. But Cheryl Dee, PhD found in his study on University of South Florida that internet is not the most used one because they believe in not every think in internet is true except format blogs. Then human resources is the second because clinical nurses and nursing students trust their doctors, professors and head nurse but usually there is no time to discussion. So that information resources is the second not the first. But in Cheryl Dee, PhD study on University of South Florida human resources is the most used one because their doctors and head nurses like to discuss and discover new fields together. Books is the third not because all clinical nurses and nursing students are like it , because some of their official Prerequisite them to read it. Where in Cheryl Dee, PhD study on University of South Florida clinical nurses and nursing students there are like to read it and extend there knowledge and they are believe in books have basics that clinical nurses and nursing students should have. Journals and conferences is fourth because some of them do not have time, others can not go and some of them do not like to bay health journals. But in Cheryl Dee, PhD study on University of South Florida clinical nurses and nursing students work on fined time to attend health conferences and they like Scientific debates and perspectives Database and personal resources is the last one because of lack skills, knowledge and accessibly. Bu in t Cheryl Dee, PhD study on University of South Florida clinical nurses and nursing students really care with Obtaining skills and raise their personal scientific ammunition. The flowing chart show rate of using each resources. Table 2 Rate of using different resources Clinical nurses (n=20) Nursing students(n=23) Electronic resource clinical nurses and nursing students have IT tools, internet connection, but major two cases control their usage of resources in time and skills. The flowing chart show rate of frequency using time of resources. Table 3 Clinical nurses and nursing students frequency of use of health information sources Related studies 1-There articles Reviews of how doctors and nurses is search for on the internet are relatively rare, especially where research examines how decide whether to use Internet-based resources. Original research in the online searching behavior is also rare, particularly in real world clinical settings. as is original research into their online searching behavior. This review collates some of the existing evidence, from 1995 to 2009. There are appear to be no statistically significant differences between the reasons why doctor and nurse seek the internet .Reasons to search for information on the Internet on a large scale is the same: patient care in the first place and CPD (continuing professional development). 2- Also, There are studies observe nurse of the patterns of their on-duty information behavior. The result is Nurses Patient-Chart Cycle which describe the activities during their shifts on regular rotation between the interaction with patient and planning with patient . The behaviour of nurses has changed significantly between the interactions with the planning and interaction with the patient. And focused attention on specific information of the patient. They had almost no time or opportunity to consult published sources of information while on duty. Libraries often provide nurses with information services that are based on academic models of information behaviour . Is designed more clinical information systems for recording medical and legal aspects of conservation of nursing care. Understand the reality of nurses information about behaviour and the on-duty may guide designers of system and libraries in the provision of more appropriate system and services. DISCUSSION Human resources: This study result that clinical nurses and nursing students use human recourses. In questionnaire , It was 60% of both groups use human resources . While 30% of nursing students use human resources at least once a week, but 35% of clinical nurses did the same. In interview, they explained why they used them?. They said consulting them ,because it is the fast way to get reliable and accurate information. But Cheryl Dee, PhD found in his study on University of South Florida that the human resources is the most resource use of both group ,because their doctors and head nurses like to discuss and discover new fields together. Also ,they believe that human resource is way to get reliable and accurate information is not like our study. Print resources: Also , this study result that clinical nurses and nursing students use print resources . In questionnaire , It was 70% of both groups based on print resources. We found 15% of clinical nurses using books daily. Only 13% of nursing students did the same. Also we found 20% of clinical nurses read the scientific journal daily. only 17% of nursing students did the same . In interview, they explained why they used print resources like human recourse. They said that because the print resource easy and convenient to access and most reliable. But Cheryl Dee, PhD found in his study on University of South Florida that the print resources is most and preferred recourse used because its provided easy and convenient access to information. Also they notice they preferred this resources because they available more than other recourses. Table 4 Barriers of using databases: Clinical nurses (n=20) Nursing students(n=23) Electronic resources: Electronic resources gives nurses update and quality information. In questionnaire, It was 70 % of clinical nurses and nursing students using electronic resources. We found 85% of clinical nurses browsing internet daily ,but 87% of nursing students did the same. Also we found 15% of clinical nurses use Database ,but 17% of nursing students did the same .In interview, they explained why they dont use database .First of all ,because some of them didnt have skills for dealing with Database. An other reason that prevents them from using it that they do not have access to medical database. The less skill nursing tend to familiar Internet resources such as search engines, rather than health information databases that is harder for them. But Cheryl Dee, PhD found in his study on University of South Florida that the use of electronic resource is less resource used because a lot of reasons. First of all, lack of computer , lack of connection to the internet, or may be they have both but do not believe that every thing in internet is true .Also, the use of databases is fairly low because lack of skilled , training, no time, or do not have subscriptions to access. Computer access: We found  that more  than  14-70%  of the  Clinical nurses  and  17-74%  of  Nursing students  prefer  to use  electronic resources  to obtain  the information  they need  in the medical  field,  and providing  ease of  connection  to the Internet. In  contrast,  10%  do not  use  electronic sources  and  databases  in particular,  due to  lack of  training in the  use  of databases  and the  lack of  the necessary skills  to interact  with reduced access  to  databases  or  scarcity  in  use. We have also noted  that many  of the  nurses  and  nursing students  clinical  use of electronic sources  to  retrieve  and research  in the  medical information  they need. Computer and database skills: perception versus reality We found that 70% of clinical nurses are using internet and 10% of them use databases, of whom 20% use e-books and magazines   And also that 47% of nursing students are using internet and 13% of them use databases, of whom 22% use e-books and magazines As we have found from the results of the questionnaire that the use of the Internet on a daily basis, as well as the use of search engines such as Google because its easy to find what youre looking for and put it is the word semantic search and extraction of topics, also found that during the interview stated that the use of the Internet is easy for them  to get the information they need and save them time .. But we find that the databases used them for a few and that because of obstacles is a lack of skills and training to the implementation of the use of databases and deal with it properly addresses the need to get the information they have.  And also through the corresponding one nurses said that has not been trained on how to use databases in the search for easily extracted to the information they need, And also 30% of the nursing students do not have enough time to search databases in fact there is disparity in the use of nursing students to the database and it depends on the previous experience of the individual if found to have previous experience in how to use the database makes it easy to use for the individual. Training needed We have stated that the participants initially reluctant to move away from simple techniques in the search on the Internet to use the features developed .. after the order initial participants worked in narrowing the search through the exercises and focused on topics of their own using limits such as language rights and magazines subsidiary, while adding addresses the Sub- . However, when participants had the research on the topics of personal noticed trainees that about 33% do not work to narrow and limit their search. has revealed the corresponding reasons for reluctance of the initial search and narrow,. The first was the strong influence of search engines on the Internet, because of inflation, the number of information The participants wish to retrieve no two groups have acknowledged in the interview that the practice of searching the database is a way to narrow the scope of the search and in addition has proved many of the stakeholders exercise training to use the database. indicated the interview that it also has a variety of reasons among nursing students and (clinical nurses) to (clinical nurses) benefit from training in order to be able to gain access to the database .. In terms of nursing students was searching the fields to get the information is not clear to them, and they do not have access to the databases after the completion of the study nursing and stated that after training on the use used in useful and beneficial. Both of these groups are keen to access the databases and access to information of high quality with increasing articles. Time factor Through the questionnaires, we found that most clinical nurses and nursing students use the internet as a major source of information on a daily basis and through interviews we found that it is because of using their advanced devices that provide Internet browsing, such as Tablet PCs (iPad) , iPhone, blackberry, etcà ¢Ã¢â€š ¬Ã‚ ¦ which are easy to carry and Move in each place so it save a lot of time when using it. This reinforced the earlier findings of Cheryl Dee(2005)Nurses are often busy and do not have enough time to search for information from several sources. Need for information Through interviews we found that the most of clinical nurses are usually found their information need is simple, brief answers to questions patients, and with regard to care for health and in these cases they are need only to surf the Internet medical sites to coverage a need of this type and they are in a few cases tends to use of specialized medical databases such as pubmed. This reinforced the earlier findings of Cheryl Dee (2005)nurses Information needs are few and limited to answering the questions of the patients, and health care for them. Nursing students information needs are limited to the field of their study such as the completion of the research or the specific assignment given to them Nursing students reported that they used medical research articles from quality databases for school assignments, but that they needed more concise, factual information resources that were immediately available to them for clinical patient care questions( Cheryl Dee,2005) .They are using Internet medical sites and books to coverage a need of that type. Library use Through questionnaires and interviews, we found that most clinical nurses rarely use libraries to meet their health information needs. This reinforced the earlier findings of clinical nurses with no access to healthrelated libraries at work did not seek out other health sciences libraries for research( Cheryl Dee,2005) . Nursing students tends to use of health libraries frequently as necessary to complete the medical research they are required to complete it in the field of their studies. In contrast nursing students made minimal use of the health sciences library( Cheryl Dee,2005) CONCLUSIONS In conclusion, we found the results from this study that small-scale human and print resources (print resources) are still preferable to electronic sources of health information for patient care. Has made it clear both nursing students and nurses during my meeting with them the reason for the preference is for ease of use, and that input on the spot to gain access to sources of documented health information, and nursing students arrive to the many sources of health information of high quality, but they tend to use two documents to easily access and awareness of the sources and content. and also nurses have had limited opportunities to obtain health information and rely on their own experiences and to colleagues and story books in the patients they have. This continued popularity of books being sources for patient care to all participants, because the books provide immediate access to summary information. However quickly become outdated The e-books are to meet this need. Both of nursi ng students and nurses needed to improve their information management skills, particularly their database to search for skills. In this study, advanced search skills, was derived mainly from the Internet and as a result, they need more training in the use of unique data base such as research, the determinants and subject headings. RECOMMENDATIONS They recommend the training of health sciences librarians to provide information about libraries and library services to meet the Many medical and educational needs of nursing students and nurses. Can be submitted through their lessons documented in libraries during the most recent sources of information, especially health care (NLMs Pub Med, Medline Plus, TOXNET, and NCIs cancer.gov database) As well as lessons in basic skills to use the computer for the preparation of nurses have the ability to search the database. Consequently, the means of health care to make these resources available appropriately to stories of patients and supervisors must Nursing to encourage nurses to take the advice to go and look at the sources of health care of patients both from the Academy for health sciences librarians and hospitals provide, with time, these libraries in aid of nurses, as well as making a database of Health Sciences New or provide a database for the renewal of information and answer questions in the search features in the database, that belongs to them benefit would therefore be training on the increased visibility of the library and evidence on the ability of Library to meet the needs of the nurses health information. Also recommend the provision of reference books on the floors of patients to nursing supervisors personally, because the supervisors have little time left pati ents floors then your order in time and little to offer them information in the pamphlets. Our interviews revealed in this study, nurses look on the supervisors were not encouraging them to search themselves and their superiors did not participate in the search by using the available literature. Getting information to patients and floors can talk with supervisors be the first step in raising the awareness of supervisors and interest in the library. It seemed to the participants in this study are eager for more access to information of patient care, more training database, and improve computer skills. Health Sciences Libraries opportunity to help meet the information needs of nurses and to help improve their knowledge.

Voltaires Candide Through My Present Day View Essay -- essays research

The world as I see it is not perfect. In this present day and age there are some people that like to believe that god created a beautiful planet, but I believe the devil should receive some credit for its creation also. One of the world’s greatest satires, Candide by Voltaire, some characters feel the same way that I do. However others do not. Martin, a skeptic thinks this is not â€Å"the best of all possible worlds† (â€Å"Candide†102), as Dr. Pangloss would say. My present worldview is more close to the view of the eighteenth century character Martin, in the book Candide. Martin, an old philosopher who embarked with candide shows strong pessimistic views. Candide is pretty much a follower and is not a very intelligent man. He looks up to Dr. Pangloss, his mentor. I disagree with candide’s point of view on life, because he is a follower of another man and doesn’t know how to live his own life. Through out the book Candide many of the characters die horrible deaths. The entire book is mainly a satire attacking simple human follies and frailties. The vice being ironically attacked here is optomisticism. Most of the characters are killed brutally or hurt fiercely for some of the most stupid reasons. One incident from the book involves Candide reuniting with his old master dr. Pangloss. Early in the book Candide reunites with Dr. Pangloss scabbed, spitting out teeth, and choking. Pangloss is diseased with syphilis. Pangloss obtained this disease from a slave girl named Paquette. This ...

Groupon Essay

1. Introduction Groupon is a deal-of-the day Internet start-up company that was launched in 2008 in Chicago. The website offers discounted deals for local as well as national companies. Now operating in more than 150 markets as diverse as the United States, Canada, Taiwan, Brazil, Europe, South America, South Africa, the United Arab Emirates, China, Russia and many more. Consequently there is no doubt that this company is a multinational enterprise (MNE). Groupon had 35 million registered users by October 2010 and thus has been one of the fastest growing businesses in the world (Lacrote, 2011). According to Andrew Mason, founder and CEO, Groupon was founded to be the first company to offer the very best deals available. This could only be done by contacting local merchants directly which gave Groupon its competitive advantage. Using this local responsiveness Groupon is able to offer the best deals every day within 24 hours (Cutler, 2010). The aim of this paper is to analyze how successful Groupon’s global strategy can be implemented worldwide. Firstly an overall impression of Groupon’s  business model and organizational structure is given. Secondly a deeper insight in the corporate strategy as well as the global strategy is provided. Furthermore the unsuccessful entry to China is analyzed and evaluated. Finally this paper conducts to what extent Groupon can be considered socially responsible before a conclusion is drawn in the last section. 2. The Business Model Groupon is a multinational start-up company that offers one â€Å"Groupon† per day in each of their markets (Deborah, 2009). In the beginning of the process Groupon congregates with another business to set up a deal for a certain product or service. As a next step, both parties  negotiate a minimum number of participants, which have to sign up for a deal to become available. In the end the price discount of each voucher has to be identified. This price is paid by the end consumer and is usually split equally between Groupon and the merchant. The reason why merchants are attracted to Groupon’s business model is that the high quantity sales of each voucher are very beneficial. In addition, merchants profit from several marketing channels, which are used by Groupon. Thus a win-win situation is created. 3. Organizational Structure Groupon’s top-level corporate management is based in Chicago. CEO, Andrew Mason and the most important worldwide functional managers navigate the global coordination from the headquarters. Top-level corporate managers provide direction and purpose, leverage corporate performance and ensure continuing renewal (Bartlett and Beamish, 2008). Hence, the most important strategic decisions are to be made in the headquarters. Groupon’s Geographic subsidiary Managers are established for certain geographical areas (Organizational Chart Groupon, 2012). Those managers have to interpret cultural differences on the one hand and implement the corporate strategy on the other hand (Bartlett and Beamish, 2008). In order for Groupon to be locally responsive the company is providing small- and medium-sized businesses (SMBs) from which they can manage their subdivisions in different geographic areas. For Groupon it is important that geographic subsidiaries have a high degree of freedom and thus react quicker and respond to local demand. As a result, Groupon’s subsidiary orientation can be considered geocentric because geographic managers make decisions about local responsiveness while headquarters decide on the overall corporate strategy (Perlmutter, V. 1969). 4. Groupon’s corporate strategy As Groupon is established in many countries of the world, a global strategy has to be pursued on the one hand. This leads to a gain in brand equity, brand awareness and global efficiency. On the other hand Groupon offers national as well as local deals, which caused the business to act locally responsive as well. Groupon, for this reason, can be considered transnational, as the company acts â€Å"more responsive to local needs while capturing the benefits of global efficiency† (Bartlett and Beamish, 2008, p13). Today’s MNEs compete in highly complex, diverse and constantly changing business environments. This is due to globalization of markets as well as acceleration of product and technology life cycles. Most importantly however is the intensification of global competition for Groupon. Most online services are easy to imitate. Therefore it has been of utmost importance that Groupon’s managers take the right actions and develop appropriate strategies. Groupon has access to highly educated international managers that sense and interpret complex and dynamic environmental changes. These managers have developed and integrated multiple strategic capabilities in order to cope with today’s business world. As it was very hard for Groupon to enter foreign markets, Groupon identified several companies that were interested in forming joint ventures. An important part of their global expansion strategy that was centrally managed from Chicago, was developing five pronged strategies that led to global efficiency and competitiveness. First of all, Groupon has introduced a coordination strategy that focuses on an analysis of various goods and services that would be engaging and appealing to the subscribers. Once these goods and services have been identified, Groupon’s managers start the process of initiating, negotiating, arranging, and executing. As soon as the coordination strategy is in place, Groupon discovers a pricing strategy. Due to the high discounts for  customers on the one hand and the provision of highly effective marketing instruments for comp anies on the other hand a win-win deal is created. Groupon sets a fixed price and a fixed deadline when the deal  ends. By doing so, the target group has limited time to purchase the offerings and is therefore under some pressure to buy the product instantly. In Addition, the deal only takes place when a minimum number of buyers are reached. This way the seller obtains full planning certainty for the particular deals. Another important part of Groupon’s strategy is advertisement. Many companies find it interesting to offer products via Groupon because of their heavy marketing activities they undertake. By advertising and selling the company’s products, companies benefit of free marketing as Groupon only charges a fixed percentage of the selling price. Product offering is the fourth of the five strategies they came up with. In this section, they identify possible highly demanded products and undertake a lot of research and carefully examine the preference of the people catering to the local market. Finally, Groupon added a special features strategy in which they market their service as we ll as the products in a unique way. 5. Groupons Global Strategy Joint ventures play an important role for Groupons expansion strategies. As Groupon has successfully started and expanded their business in the United States they quickly realized that there is a high demand for deal of the day business overseas as well. One of the first market entries outside the United States was entering European market. Although well-established companies were already the deal of the day their business model, Groupon was eventually able to benefit from those competitors. Oliver Samwer, founder of Citydeal was the first competitor who interacted with Groupon. Andrew Mason described this meeting as follows: â€Å"After a few days with Oliver [Samwer] and the rest of the Citydeal management team, we realized that they were among the best operators we’d ever metâ€Å" (Chan & Lee, 2011). Afterwards Groupon analysed the situation and realized that Citydeal was already dominating the European market. Competing with them would have been extremely difficult and risky as opening own facilities all across Europe  would have been a substantial investment. As a  result, Groupon was rather interested in a acquisition and bought Citydeal in 2010 for 126 million dollars. This investment enabled Groupon to instantly gain access to the European market. Groupon was providing their experience from America, whereas they received local marketing expertise and well educated employees. When engaging in cross-border collaborations MNEs try to overcome any protectionist barriers as well as overcoming national regulations by having good political contacts. (Bartlett and Beamish, 2008) Nevertheless, those relationships often involve great risk as a substantial amount of capital investment is required. It is often uncertain whether companies can actually benefit from economies of scale and scope as well as arbitrage opportunities. To illustrate the source of forming competitive advantage more precisely this paper introduces the AAA-Framework by Ghemawat, 2005 (Appendix 1). In this model Groupon can be placed close to adaption as they attempt to act locally responsive by supplying their customers with national as well as local deals. Aggregation also plays a vital role because Groupon â€Å"attempts to deliver economies of scale by creating regional (†¦) operations; it involves standardizing the product (†¦) offering and grouping together the development and production processes.† (Bartlett & Beamish, 2011). Moreover, Groupon is trying to make use of arbitrage opportunities, which â€Å"is the exploitation of differences between national and regional markets, often by locating separate parts of the supply chain in different places (†¦)† (Bartlett & Beamish, 2011) However, arbitrage takes an inferior position as Groupon is providing a service and does not have production facilities. 6. Groupons entry to China After successfully expanding business into many markets before, Groupon ran into some difficulties when starting a joint venture in China. Groupon’s general strategy when entering  new markets is aggressively penetrating the market to gain market share very quickly. As competition in the market was a lot more intense than expected, this strategy did not work in China (Chao, 2012). Using a unified entry  strategy in every country without adapting to the differences, which are present in each market, is known as the United Nations Model (Bartlett and Ghoshal, 1986). When Groupon entered the Chinese market they were proclaiming to become the biggest online shopping site right from the beginning. This arrogant attitude did not take any strong competitors in the Chinese market into account (Chao, 2012). Competitors knew exactly how to treat customers and vendors according to the Chinese circumstances. One example is that Groupon tried to split the profits with vendors equally. Local competitors were used to charging only ten percent, which gave vendors no incentive to consider Groupon (Chao, 2012). In addition to that, the world leader in the discount deal business did not consider hiring more than 2 Chinese managers in their senior management team. This resulted in very low local responsiveness, as western managers did not know the Chinese culture well enough (Chao, 2012). To overcome cultural difference Groupon startet a joint venture with the Chinese online deal website Tencent (Chan & Lee, 2011). This joint venture gave Groupon the opportunity to adapt a rather local strategy. It would have been easy to learn from Tencent and employ a more responsive strategy afterwards. Again, Groupon did not take notice of the need to learn from this locally established company and hired expats to run operations around the country (Zhu, 2011). Consequently, there is evidence that Groupon’s competence of local organization in China has been very low. Since the Chinese market provides a significant purchasing power, China can be viewed as an environment of high importance for Groupon. A subsidiary that can be characterized by a high strategic importance and a low competence of local organization is called a â€Å"Black Hole† (Bartlett & Ghoshal, 1986). Managing once way out of a â€Å"Black Hole† is extremely difficult and Groupon would have to choose the right strategy to do so successfully. Bhattacharya and Michael describe in â€Å"How Local Companies Keep at Bay† that local companies can beat  multinational Enterprises by pursuing several distinguishing strategies (Bhattacharya & Michael, 2008). As strong competition has been one of Groupon’s main problems when entering the Chinese market, in order to gain market share against local companies the MNE has to analyze how locals are able to outperform their global strategies. Afterwards those strategies have  to be used against the local companies (Bhattacharya & Michael, 2008). In the case at hand, Groupon would have to adapt to the locally responsive strategies and pair them with their own expertise. More specifically Groupon would need to start by learning from its venture partner and hiring local managers who know how the Chinese market works. Besides choosing the wrong entry strategy, Groupon’s low local competence was caused by ethical differences. On the one hand Chinese employees felt like they were not treated fairly when Goupon fired around 400 people in 2011 (Chao, 2011). On the other hand Groupon ran an offending advertisement during the Super Bowl in the USA (Chao, 2011). A solution to such a conflict of cultural tradition is for the manager to ask oneself if the company’s practices would be acceptable if the manager’s country were in a similar state (Donaldson, 1996). If Groupon is able to successfully implement those changes the national subsidiary would take the new role of a â€Å"Strategic Leader†. A â€Å"Strategic Leader† is characterized by a high competence of local organization and a high strategic importance of local enviro nment (Bartlett & Ghoshal, 1986). 7. An evolving global role Multinational enterprises are more and more responsible for the establishment of a tremendous gap between rich and poor all over the whole world. Using global strategies and exploiting economies of scale and scope can be viewed as very exploitative and irresponsible. To see if Groupon is acting socially responsible one can analyze the level of responsibility by  distinguishing between four MNE postures. Firstly there is the exploitive MNE, which is known to use socially irresponsible opportunities to maximize profits. An exploitive company might take advantage of the cheapest possible workforce it can find by employing children in unsafe environments working long hours. Secondly a transactional MNE is described. This posture is characterized by trying to maximize profits and acting socially responsible on the other hand. Those companies settle at the boarder to being socially irresponsible while not actively engaging in any social efforts. Thirdly there is the responsive MNE. In c ontrast to the transactional MNE the third  posture is characterized by an active engagement into corporate citizenship behaviour. Finally the transformative MNE defines itself by taking responsibility to solve the problems in less developed countries in the world (Bartlett and Beamish, 2008). Applying Groupon to the MNE types, they can be classified as a responsive enterprise. Even though Groupon was criticized by some companies for being harmful to certain industries, a large amount of social responsibility has been shown. Having noticed the ability to raise money from groups of people, Groupon has established charity deals on their website. When customers buy one of those deals Groupon will match the amount and donate everything for example to the Red Cross (Campbell, 2012). 8. Conclusion The Internet deal company Groupon was established in 2008 and became a multinational company in a very short period of time. The corporate structure is made of the main functional managers in the corporate headquarters and geographical subsidiary managers in each location. The fast growing business can be characterized as transnational because it is pursuing a global strategy while having a great focus on being locally responsive. In order to expand as rapidly as Groupon did, the cooperation had to acquire businesses in some countries and start joint ventures in others. As mentioned before, in most European countries  this strategy worked out perfectly well. When Groupon decided to enter the Chinese market, however, some problems arose. Even though Groupon claimed to behave in a responsive manner they were reluctant to adapt locally responsive management practices in China. Consequently, the Chinese competition disabled Groupon from becoming market leader. To answer the problem statement if Groupon’s global strategy can successfully be implemented worldwide a conclusion can be drawn. While Groupon implemented the global strategy very successfully in the European market, there are some major difficulties when using the same strategy in China. To overcome those problems Groupon has to hire more Chinese managers in order to understand how the Chinese system works. Additionally, Groupon should use the  opportunity to learn from their venture-partner Tencent. Finally it is important for Groupon to analyze the competitive advantages of the competition in order to beat the local leaders by using their own methods. Coming back to Groupon’s overall strategy one can identify Groupon as a transactional company since it is actively engaging in corporate socially responsible activities. References Bartlett, C. & Beamish, P. (2011). Transnational Management. New York, USA: McGrawHill Bartlett, C. and Ghoshal, S. (1986) Tap Your Subsidiaries for Global Reach. Harvard Business Review. Bhattacharya, A. & Michael, D. (2008). How Local Companies Keep Multinationals at Bay. Harvard Business Review. Campbell, L (2012,November 18). How Groupon and LivingSocial Are Raising Millions for Charity Using Social Media. Socialmedia Today. Retrieved from: http://socialmediatoday.com Chan & Lee, (2011, February 28) Groupon Enters China, Teams with Tencent. Pedaily. Retrieved from: http://www.pedaily.cn Chao, L. (2012, August 24). Groupon Stumbles in China, Closes Some Offices. The Wall Street Journal. Retrieved from: http://online.wsj.com Cutler, K. (2010, May 7). Groupon CEO: Being in a band made my business rock. Social. Retrieved from http://venturebeat.com/ Deborah, C (2009, June 10). Virtual â€Å"tipping point† leverages group. Reuters. Retrieved from: http://www.reuters.com Donaldson, T. (1996). Values in Tension: Ethics Away from Home. Harvard Business School Press Lacrote , V. (2011, June 1). Groupon. Retrieved from http://digitalstrategies.tuck.dartmouth.edu Perlmutter H. (1969). The Tortuous Evolution of the Multinational Corporation. Columbia Journal of World Business Zhu, J (2011, November 4). 4 Mistakes Behind Groupon’s Failure in China. Tech In China. Retrieved from: http://www.techinasia.com

Old Man and the Sea essays

Old Man and the Sea essays The Old Man and the Sea by Ernest Hemingway is more than a simple short story about a man who catches a fish. Initially, the story doesnt seem that remarkable, but as one reads between the lines there is a deeper meaning that at first is unseen but with further scrutiny can be visualized through the symbolism that is apparent throughout the book. The main theme of this book is therefore much broader than first appears. The question of whether the main character Santiago, won or lost his battle sets the scene for the greater lessons of this novel, which relate to many of lifes lessons. Santiagos struggles are mirror images of lifes daily battles of winning and losing in order to get ahead, which can be evaluated through the metaphors of this story. One of lifes battles that are represented in this story is the battle of over coming failure. When the old man set sail for eighty-four consecutive days and never caught as much as a small fish; but perseveres and wins relates to everyday predicaments all mankind must face as well as overcome in order to be successful. Instead of giving up like any other fisherman would have he just told himself maybe tomorrow, Ill catch something tomorrow, his hope and confidence had never gone. People must continue to have faith and confidence in order to be successful. This compares to most peoples response in instances that occur in life situations. People must turn their heads from the unpleasant and strive to find success that they know can be achieved if they keep trying. Another experience that occurred for the character was his long and grueling chase of his massive prey, the marlin. This experience is similar and can be related to the daily challenges in life that seems to be impossible, the kind you just want to give up on and forget about. The characters pride in not wanting to quit shows he is more than an old man with bad hands who...

Critically discuss the difference between activity Essays

Critically discuss the difference between activity Essays Critically discuss the difference between activity Essay Critically discuss the difference between activity Essay Critically discuss the difference between activity based costing and throughput accounting.IntroductionChanging external concern environment has resulted in farther developments in the tools and techniques used for direction accounting. Traditional direction accounting techniques had certain restrictions associated with them, for case, soaking up bing methods have been found to be inappropriate in the modern environment. Similarly, standard costing’ suitableness with regard to its general doctrine and detailed operations has come under terrible unfavorable judgment. It is believed that traditional direction accounting public presentation steps can bring forth the incorrect type of response. As a response to the restrictions of traditional accounting techniques, activity based attacks has gained important reputation.The undermentioned paper will measure the activity based bing attack and effort to foreground the built-in differences between activity based costing and throughput accounting attack.In the instance of activity based attacks, the focal point is on the activities that the concern carries out as opposed to how the activities have traditionally been organised into separate maps. Activity based costing was therefore developed because it was realised that older methods like soaking up costing, which used labor hours as the footing for absorbing operating expenses, did non supply utile in formation about the cost drivers, in other words it did non reply for the inquiry what was doing the operating expenses to be incurred in the first topographic point.By and large, Activity Based Costing ( ABC ) is defined as an accounting technique that allows an organisation to find the existent cost associated with each merchandise and service produced by the organisation without respect to the organisational construction. Amongst assorted benefits associated with the ABC attack one of the major 1s is that it helps to specify the activities of the administration in footings of value adding activities. In other words, as a consequence of ABC it is easy to place which activities add value to the administration. Designation of non-value adding activities helps in placing where clip, attempt and money are being wasted and unneeded costs being incurred.The undermentioned diagram illustrates the procedure by which Activity based bing adds value to the concern.Beginning:ABC bing from res ources through activities to objects ( Paasovaara 1996 ) .Advantages associated with activity-based attack are many. More by and large it is said that activity based costing recognises the built-in complexnesss faced by many concerns in the present twenty-four hours, which consequences in the concerns holding multiple cost drivers, many of them are dealing based instead than volume based.. These complexnesss arise due to concerns now holding a broader merchandise scope and the concern environment in general is more volatile and unpredictable. It is farther argued that activity based analysis provides a more meaningful analysis of costs which provide a better footing for pricing determinations, merchandise mix determinations, design determinations and production determinations. Besides activity based analysis is concerned with all overhead costs, including the costs of the non-factory floor maps ( merchandise design, quality control, production planning, gross revenues order planning and client service ) and non merely factory-floor operating expenses ; therefore it takes cost accounting beyond the traditional mill floor boundaries. In add-on activity based costing helps in placing the causes of additions in costs and therefore it further helps in cut downing costs. ABC can be used in carry oning client profitableness analysis.Despite the advantages associated with activity based bing a figure of unfavorable judgments have been identified. Theorists have argued that the costs of obtaining and construing the new information may be clip devouring activity, therefore it has been suggested that activity based analysis must merely be introduced when there are commissariats in the administration to pull off information to utilize in be aftering and/or control determinations. Second, it has been criticised on the evidences that many operating expenses do non associate either to volume or to complexness and diverseness. Severe unfavorable judgments were besides raised with the underlying rule of ABC, which is that activity causes cost. Advocates of this point of view argue that determinations cause cost or the transition of clip causes costs or that there may non be any one clear cause of cost.Throughput accounting is an alternate to be accounting based on Standard or Activity Based Costing ( ABC ) proposed by Eliyahu M. Goldratt. Throughput accounting claims to better direction determinations by utilizing measurings that more closely reflect the consequence of determinations on three critical pecuniary variables. It has originated from the Theory of restraints.Throughput accounting is an attack to accounting, which is mostly in understanding with the Just-In-Time doctrine. In kernel, Throughput Accounting assumes that a director has a given set of resources available. These comprise of bing edifices, capital equipment and labour force. Using these resources, purchased stuffs and parts must be processed to bring forth gross revenues gross. Theref ore, harmonizing to Goldratt and Cox ( 1984 ) , given the above scenario, the most appropriate fiscal aim to put for making this is the maximization of throughput, which is defined as, gross revenues gross less direct stuff cost.Harmonizing to Noreenet. Al (1995) ,there are three constructing blocks in Goldratt’s theory viz. , throughput [ 1 ] , runing disbursals [ 2 ] and assets [ 3 ] ( Goldratt 1990 ) . and Net income is measured by throughput subtraction operating disbursals and profitableness by net incomes divided by assets. ( Goldratt A ; Cox 1992. ) .Directors are therefore motivated to use the theory of restraints ( TOC ) because it presents them with a new dimension of concentrating their energies on cost decrease instead than on net income sweetening. From this position TOC is considered simple.The official definition of throughput is gross minus entire variable costs. However, some companies exclude all the other disbursals, such as the variable merchandising and transportation costs, sing direct stuff the most important factor. Therefore, a simplified version of throughput accounting is besides used. The seeable difference between conventional and throughput accounting is the handling of direct labor, which is considered as a fixed cost. The variable cost nature of direct labor seems to be more a historical reminder than modern-day world. In many companies, labour cost is, in practise, treated as a fixed cost. ( Noreenet Al.1995. )Noreenet.al( 1995 ) cited the illustration where Throughput Accounting has been successfully applied besides with ABC. Southwestern Ohio Steel has implemented a pricing theoretical account based on ABC and Throughput Accounting. This theoretical account has been used to analyze and warrant fabricating cycle-time betterments. ( Campbell 1995 ) .Fritzsch ( 1997 ) argues that the indispensable difference between throughput accounting and ABC lies in the clip skyline. ABC is recommended for strategic planning whilst, throughput accounting plants better to run into short-run intents. As the clip skylines addition, the solutions produced by throughput accounting Begin to look more and more like those produced by conventional cost accounting techniques. Applications of ABC in strategic planning look to be good documented.It must be noted that ABC and Throughput Accounting are based on differing sets of premises that have an implicitly different clip skyline therefore claims of high quality of one attack over the other should be abandoned. It is nevertheless, possible to utilize both attacks together to accomplish appropriate consequences.Some research workers claim that Throughput Accounting attack requires less informations and attempt than ABC. It is farther argued that Throughput Accounting is easier to implement and run ; it sometimes provides deficient information to steer direction determinations. A frequent inquiry is whether ABC is worth the cost or whether the TOC attack will be sufficient Harmonizing to Etienne du Plooy [ 4 ],Throughput Accounting is differentiated from all other types of bing systems because merely the costs that are genuinely variable and identifiable to merchandises, are allocated to the merchandises or services produced. These costs are called Totally Variable Costss ( TVC ) . All other costs that are non clearly variable with the measure of merchandises or services produced are pooled into Operating Expenses ( OE ) . These costs which must besides be recovered are non allocated to merchandises. As Throughput is the rate at which the system generates money, and is calculated by deducting the TVC from the merchandising monetary value of merchandises, Throughput Accounting puts the public presentation steps required to maximize concern chance in topographic point and therefore enables direction to take immediate disciplinary action when necessary.It has been farther argued by Noreenet.al( 1995 ) by that the ABC attack yields the same activity for t he fresh capacity information that Throughput Accounting outputs. As a consequence of following operating disbursals to merchandises and to fresh capacity, an ABC income statement provides extra information refering the per unit profitableness of each merchandise that a Throughput Accounting income statement entirely would non supply.Throughput Accounting has been considered as a perfect complement for many attacks such as the Theory Of Constraints and Total Quality Management ( TQM ) . It is strongly believed that both labors and capital productiveness are increased when Throughput Accounting is applied in administrations. It does non take to inventory build-ups. It is considered more utile for direction decision-making. It is closer to a hard currency flow construct of income and in its purest signifier it is based on the hard currency flows of minutess. It is applicable to any endeavor that has restraints. It is comparatively cheap yet highly effectual. It systematically provides the right information for effectual decision-making. It brings the administration closer to its end.To explicate the difference between activity based costing and throughput accounting an illustration has been provided: ABC takes the information used in throughput accounting and adds pecuniary values. ABC differs from Throughput Accounting in that it traces resource costs to activities. After resource costs have been traced to activities, one divides the activity cost ( required by ABC ) by the activity capacity ( required by Throughput Accounting and ABC ) to get at the activity-charging rate ( required by ABC ) . Following, that activity-charging rate is multiplied by the measure of the activity costs driver demanded by each merchandise from each activity ( required by Throughput Accounting and ABC ) . Based on the budgeted figure of units produced, each activity’s budgeted production cost is compared to that activity’s budgeted capacity costs to get at the costs of fresh capacity for that activity ( expressed in fiscal sums by ABC and in non-financial sums by TOC ) . [ 5 ] gt ; From the predating paragraphs it can be concluded that Activity based costing and throughput accounting attacks can be used together to accomplish the best possible consequences for the administration. Despite the built-in differences in the two attacks, they are both indispensable direction accounting techniques, which will assist the directors to do sound determinations sing the future growing of the administration. Therefore in decision it can be said ABC and throughput accounting are both needed to accomplish the long term corporate aims and for direction comptrollers to get at sound managerial determinations associating to profitableness of the concern.[ 1 ] Eliyahu M. Goldratt and Jeff Cox,The Goal,2nd Revised Edition, North River Press, Croton-on-Hudson, N.Y.[ 2 ] Jay S. Holmen,ABC vs. TOC: it’s a affair of clip, Management Accounting ( USA ) , Jan 1995 v 76 n7 p37 ( 4 )[ 3 ] John B. MacArthur,From activity-based bing to throughput accounting, Management Accounting ( USA ) ,April 1996 v77 n10 p30 ( 5 )[ 4 ] John H. Sheridan,Throughput with a Capital T’ , Industry Week,March 4, 1991[ 5 ] Richard V. C. , Eugene J. C. , and Gerald E. C., Beware the New Accounting Myths, Management Accounting, December 1989, pp.41-45.[ 6 ] Robin Cooper, Regine Slagmulder,Integrating activity-based costing and the theory of restraints,Management Accounting ( USA ) , Feb 1999 v80 i8 p20 ( 2 )[ 7 ] Robin Cooper, Robert Kaplan,Activity-Based Systems: Measuring the Costss of Resource Use, Accounting Horizons, September 1992, pp. 1-13.1

Swear Essay Example | Topics and Well Written Essays - 500 words

Swear - Essay Example I did notice though that so many people employ profane words as part of their basic English. I find the practice in general to be offensive and also to be a sure sign of ignorance. One can walk a city street anywhere and hear phrases peppered with the "F-bomb" and what not. For example "I need cash but I can't find a F------ ATM machine". I go about my daily business without having to caution myself in cursing thus this assignment was not one that I found to be challenging. I did note however, that I was intensely alert to those cursing around me. I wonder what would happen if people actually listened to themselves speak. We have a moment, and only a fleeting one after that first impression, to alter it. After one looks at us, they hear us speak. We usually use our voices to deliver a message to others. That message can be taken as true or false. That message can be delivered by one who is deemed intelligent or intellectually challenged. Cursing by no means conveys an intelligent thought. Some think that by adding a curse word they are delivering the word to follow it with an emphasized delivery, but it is not so. People like myself do not find ourselves amused or threatened by one who curses. Curse words are nothing more than wasted air and their effect can only be described as revolting. I don't have to refrain from cursing because I find the practice to be disgusting and a sign of stupidity.

Dubai Port World Research Paper Example | Topics and Well Written Essays - 4500 words

Dubai Port World - Research Paper Example In taking this customer-centric approach, DP World is building on the established relationships and superior level of service demonstrated at its flagship Jebel Ali facility in Dubai, which has been voted "Best Seaport in the Middle East" for 15 consecutive years. In 2008, DP World handled more than 46.8 million TEU (twenty-foot equivalent container units) across its portfolio from the Americas to Asia - an increase of 8% on 2007. With a pipeline of expansion and development projects in key growth markets, including India, China and the Middle East, capacity is expected to rise to around 95 million TEU over the next ten years. In the fast-paced world of today where technology is the dominant factor, it is essential for businesses to retain their customers in order to grow and expand. Dubai Port World has been concentrating on improving its organizational performance through a great deal of investment in its human resources. With a fully functional human resources hiring and compensation plan, DP World is one of the few companies in the field that can be looked up to in this field. DP World seeks to establish long term relationships with its customers and for that purpose it has constantly focused on its organizational performance. It is necessary for the company to identify the variables that affect its performance. Though there are various accounts regarding different variables being the most important ones that affect organizational performance, it cannot be ascertained that one of these is the most dominant without proper research. However, the three most important variables whose effect on organizational performance outweigh the effects of other variables are: communication, motivation and commitment. The direct effect of these variables has had proven improvements in organizational performances of other corporations in the past. It is necessary thus, to understand which of these three variables has the greatest positive (or negative) impact on the organizational performance, measured in terms of output and productivity, of Dubai Port World Company. Hypothetical Framework It is necessary to underpin a hypothetical framework to any research for the purpose of meaningful analysis and conclusions. The hypothetical framework for this research will be based upon published research and observations in human resource behavior. The framework for this report would be that communication, motivation and commitment are three independent variables that improve