The Psychometric Test and the Employee Selection Process...

The Psychometric Test and the Employee Selection Process Most employers want the ‘perfect fit’ for any position vacant for recruitment. They always tend to want the best man suitable for the job, technically and interpersonally. The common ways of recruiting an employee is by application forms, curriculum vitae, and interviewing sessions. Most candidates are polite at interviews just to put across a good impression to the interviewer. Just interviewing someone is not enough to know if you have the right person for the job. Ability can be relatively easy to assess through interviewing and skills testing. Testing interpersonal skills is another issue. To reduce the risk of hiring the wrong person, the use of psychometric†¦show more content†¦According to Nick article, it wholeheartedly agrees with the fact that psychometric tests are a very efficient part of the selection procedure in an organisation. However it also states that psychometric tests have yielded good results at a high percentage in the business sector. He discusses how they were used during the First World War to vet the soldiers. He explains the different ways psychometric test are used to identify different aspects of the individual. Thee different ways included stress tests, which were used to evaluate an individual’s ability to handling pressure. While others, are used to probe inner machinations of the mind. The said most common type of psychometric test used in the World War I was the Myers Briggs. The Myers Briggs test is a technique that claims to produce a representation of person’s preferences using four scales. These scales include the following: . Extraversion/ Introversion . Sensate/Intuitive . Thinking/Feeling . Judging/Perceiving The scales are combined to produce 16 personality types. The recruiting officers accept the most suitable personality trait. The article also states that although the psychometric test may be used to find the right person for the job, it may also be misleading as the only way to access whether a person is suitable for the job is by actually doing the job. COMMENT The use of psychometric tests is veryShow MoreRelatedPsychometric Tests And Why Do Employers Use Them?1582 Words   |  7 PagesIntroduction What are psychometric tests and why do employers use them? Psychometrics came as a consequence from the theories in psychology which tried to find out if there was a way to measure a person’s intelligence.The first types of the psychometric tests were developed by Sir Francis Galton in the late 1800’s, and were later modified by psychometricians James McKeen Cattell and Charles Spearman. Today, psychometric tests are usually used by employers in recruitment and selection process in order to measureRead MoreThe Different Forms of Psychometric Tests Essay1365 Words   |  6 PagesForms of Psychometric Tests Describe the different forms of Psychometric tests commonly used by employers to assist in employee selection and comment on the advantages and disadvantages of their use. Since the beginning of civilization, employers have testing prospective workers in order to select suitable candidates. Original tests would have been a rigidly controlled standardized system of examinations. However in 1883 Galton produced the first psychometric testsRead MoreA Summary of Modern Practices in Employee Recruitment and Selection Methods1451 Words   |  6 PagesA summary of modern practices in employee recruitment and selection methods Business revolves around people. It’s the people in the business that run it so therefore it’s always important to have the best employee to do it. That is why selection is such an important aspect of any organisation, small time or bigger. It is fundamental to the performance of any business or establishment that the personnel that it employs are competent to fill the role, and enhance the companies overall performanceRead MorePsychometric Test Essay2725 Words   |  11 PagesRecruitment and selection are the core activities of the HR department in any organization as it is directly linked to the employees of the organization. These processes are not only important but also the most difficult as it involves a lot of cost on the part of the company. Unlike the recruitment process the selection process also involves a lot of cost in terms of interviews and tests in conducting the selection of the employees.. Many of us already know that the psychometric tests are commo nlyRead MoreHow Do Industrial Relations And Employee Contracts Impact Recruitment And Selection Procedures?1558 Words   |  7 Pagesskills necessary to tackle the job at hand. For example, Apple outsources thousands of manufacturing jobs to countries like China, Korea in order to save time and money. B. How do industrial relations and employee contracts impact recruitment and selection procedures? Industrial relations and employee contracts play a big role in recruiting and selecting the right staff. Making sure the workplace terms and conditions are equally fair and having these conditions set out in an agreement, contract or awardRead MoreAttracting Talent and Recruitment, CIPD1149 Words   |  5 Pagesï » ¿Introduction This paper sets out the proposed method for attracting talent and recruitment of a new HR Officer. In order to ensure that there is a structured induction programme and handover period, it is recommended that the recruitment process be set in motion in the near future. Four Factors that will affect our talent planning Budget Forecasting The amount of work that will be coming in i:e seasonal work for retailers A company constantly should be forecasting to help prepare for changesRead MoreRecruitment and Selection Strategies for the Client1325 Words   |  5 PagesRecruitment and selection strategies for the client Introduction The most vital recruitment and selection strategies used to attract potential employees include recruitment agencies, adverts in local media, employee referrals, and newspaper advertisements. As the workforce continues to be highly diversified, issues arise on whether various organizations use different recruitment strategies to get the right individuals for the job. It is evident that companies succeed by employing various recruitmentRead MoreHrm. Recruitment and Selection Report1715 Words   |  7 Pagesand selection report. February 2008 1770 Words Human Resources Management. Human Resources Management (HRM) is described by Michael Armstrong in A Handbook of Human Resource Management Practice as â€Å"strategic and coherent approach to the management of an organizations most valued assets - the people working there who individually and collectively contribute to the achievement of the objectives of the business† . One of the main parts of HRM is the process of recruitment and selection, whichRead MoreThe Importance Of A Suitable Individual For A Position1537 Words   |  7 Pagesfor a position they currently hold and are finding out that it can be difficult to monitor and ensure that all possible steps are taken to ensure that each interview carries the same validity and reliability. Ensuring that every stage in the selection process has the same validity and reliability is imperative so that all candidates being evaluated are measured against the same standard and have an equal opportunity of being selected. This also ensures that the organizatio n gets the best possibleRead MoreRecruitment Selection: Myers Briggs1568 Words   |  7 Pagesis a psychometric test used to measure psychological preferences in how a person makes decisions and perceives their surrounding environment. A mother-daughter pair, Katherine Briggs and Isabel Myers developed the test based on the typological theories of Carl Gustav Jung. After more than fifty-years of research and development, the MBTI has become the most widely used and respected personality tool. Eighty-nine companies out of the US Fortune 100 make use of it for recruitment and selection, or

Physics in Aircrafts Essay - 682 Words

Physics in Aircrafts All you need to know about the role physics plays in the flight of an aircraft. Introduction Many people are amazed with the flight of an object, especially one the size of an airplane, but they do not realize how much physics plays a role in this amazing incident. There are many different ways in which physics aids the flight of an aircraft. In the following few paragraphs some of the many ways will be described so that you, the reader, will realize physics at work in the world of flight. Principles of Flight First of all you will have to understand the principles of flight. An airplane flies because air moving over and under its surfaces, particularly its wings, travels at different velocities, producing a†¦show more content†¦This principle also covers the flow over surfaces, such as airplane wings. Airplane wings are designed to direct air to flow more rapidly over its upper surface than over its lower surface. As a result, the air above the wing travels at an increased speed, producing a region of reduced pressure. The pressure below the wing, which is therefore greater, exerts an upward force, or lift, on the wing. Lift Lift is the third factor in which physics aids the flight of an aircraft. Lift is influenced by a variety of different things, such as area, tilt of the wing, and on the speed of the aircraft. Wing area influences lift; the more of the wing that is exposed to the air, the greater the lift. The up or down tilt of the wing, usually called its angle of attack, contributes to or detracts from lift. As a wing is tilted upward, that is, as its angle of attack is increased, its lift increases. The air passing over the top of an uptilted wing must travel a greater distance and thus produces a greater pressure differential between the upper and lower surfaces. Airplane speed has a great influence on lift. The faster the air moves over and under the surfaces of an airplane, the greater the pressure differential and, as a result, the greater the lift. As an airplane flies on a level course, the lift contributed by the wing and other parts of the structure counterbalance the weight of the plane. Within certain limits, if the angle of attack isShow MoreRelatedPavel Alekseyevich Cherenkov and the Cherenkov Effect1078 Words   |  4 PagesThe 1958 Nobel Prize in Physics was awarded to Pavel Alekseyevich Cherenkov, Ilya Frank and Igor Tamm for the discovery and the interpretation of the Cherenkov Effect. Cherenkov radiation is the electromagnetic radiation emitted by particles moving through a medium faster than the speed of light in the same medium. It was fist a detected by Soviet scientist Pavel Alekseyevich Cherenkov, of who the effect is named after and a theory was later developed by Ilya Frank and Igor Tamm. Cherenkov’s contributionsRead MoreEssay on The Physics of Flight1582 Words   |  7 PagesThe Physics of Flight The trials and tribulations of flight have had their ups and downs over the course of history. From the many who failed to the few that conquered; the thought of flight has always astonished us all. The Wright brothers were the first to sustain flight and therefore are credited with the invention of the airplane. John Allen who wrote Aerodynamics: The Science of Air in Motion says, â€Å"The Wright Brothers were the supreme example of their time of men gifted with practicalRead MoreNewton’s Laws of Motion in Modern Aircrafts1087 Words   |  5 Pages1949, by the famous inventor Frank Whittle (FindtheData, n.d.). The principles behind how a jet-engine powered aircraft works associate with many laws of physics, from Newton’s Law of Inertia to the Third Law of Motion. These laws are also applicable to the aerofoil and the engines aerodynamically, in particular with the four forces: lift, drag, weight and thrust which allows an aircraft to maneuver across the skies. Firstly, back in 1687, Sir Isaac Newton discovered three different laws of motionRead MoreAerodynamics of Planes Essay1639 Words   |  7 Pagesthink I may have found my childhood fantasy in the world of aeronautical engineering. The object of my paper is to give me more insight on my future career as an aeronautical engineer. This paper was also to give me ideas of the physics of flight and be to apply those physics of flight to compete in a high school competition. History of Flight The history of flying dates back as early as the fifteenth century. A Renaissance man named Leonardo da Vinci introduced a flying machine known as the ornithopterRead MoreWhat I Did You Make It Do That?882 Words   |  4 Pages â€Å"How did you make it do that?† The paper plane looped in the sky, dogfighting with enemy leaves. My third grade teacher watched alongside me, astounded. The plane performed an emergency landing, and I ran to repair the aircraft. Looking at the blueprint I drew up, I adjusted the weight mechanisms, and realigned the wings. It took off again, performing victory acrobatics for the onlookers. â€Å"Tyree, you should be an engineer.† â€Å"You have great hands, you will make a great factory worker.† I lookedRead MoreBermuda Triangle Essay722 Words   |  3 Pagesthe country of International waters, The Bahamas. The Bermuda Triangle is an extremely dangerous area for one to enter. Aircrafts and surface vessels are believed to have vanished in weird ways which are considered human error, piracy, equipment failure, or natural disasters. Important things in society have shown some of these disappearances could have been the laws of physics, paranormal, or actions performed by aliens. The Bermuda Triangle is at a status of an Urban Legend. Many events thatRead MoreNational Aeronautics And Space Administration Essay1133 Words   |  5 Pagesimpossible without the suitable workforce. According to the official statement of NASA administration, there are two sides to working in the Agency. The first one is excellence in technical expertise and deep, exceptional knowledge in such areas as physics, hydrodynamics, earth science, space science, mathematics, ballistics and other. (Showstack, 2016). Furthermore, in order to develop NASA and make it financially profitable, specialists in business, finance, human resources and management are alsoRead MoreFlight Simulators Should Be Made ( 13 )792 Words   |  4 PagesFramework Jeff Parrish and MIcah Cooper presented a framework for how flight simulators should be made(13). The goal of this framework is to provide the means for rapid design of aircraft by integrating simulation of the craft closely with the design process(13) Split into a plane model and three subsystems Simulation-subsystem - evaluates current model, Editor-subsystem - An intuitive but powerful interface that allows modification of design, and the Utilities-subsystem - Provides a variety ofRead MoreA Brief Biography of Luis Walter Alvarez691 Words   |  3 Pages1932 and earning his phD in 1936 was not the end of his scientific interest. Luis Walter Alvarez continued to study science and physics. He was credited with many necessary discoveries about subatomic particles for which he earned the Nobel Prize in physics. His work did not stop there. He was a co-developer in the creation of the â€Å"ground-control approach system† for aircraft during the 1940’s. Luis Walter Alve rez had a very significant role in the development Manhattan Project, in which he suggestedRead MoreThe Engineering Of Mechanical Engineering919 Words   |  4 Pagesthe use of material science and physics for the design, manufacturing, analysis and maintenance of mechanical systems. This area requires a good understanding of the core engineering concepts such as mechanics, thermodynamics, kinematics, structural analysis, material science, and electricity. With all these, mechanical engineers have to be conversant with tools like computer-aided design, industrial equipment and machinery, transport systems, cooling systems, aircraft, robotics, watercraft medical

Successful Supermarkets Woolworths Australia

Question: Discuss about the Successful Supermarkets Woolworths Australia. Answer: Problem Identification Woolworths Australia is one of the most successful supermarkets in Australia that has been known for its famous liquor brands as well as food retailing services. Despite its successful history and goodwill, the company has started to receive complains from the customers. Customers are complaining that some of their favorite brands are sometimes missing from the shelves alongside unfair pricing of the available goods. Thus, the main problem that the company is currently facing is the risk of losing the faith of their customers to other supermarkets in the country. Given the stiff competitions that are continued to be posed by other supermarkets in Australia offering the same service, Woolworths Australia has a lot to do if should remain competitive in the market. It should be noted that satisfying the needs of the customers has always been the core objective of a majority of successful companies and organizations in various parts of the world. More importantly, customers are importan t stakeholders that play significant roles in propelling the success of most business firms. Thus, Woolworths Australia has an underlying urgency of embracing all possible sets of innovative mindsets and creativity that can be used to restore the faith of their customers (apolu, 2011). Consequently, it is clear that the firm does not have proper methods of pricing their goods as shown by the concerns that have been raised by the customers so far. Perhaps, something is wrong with the pricing model that company is using or may the people who have been deployed to conduct market analysis for the firm have failed in their duties. As a company that dominates the market of liquor and foods, Woolworths Australia should be in touch with the customers all the time. Hence, the fact that the firm is losing the attention of its customers means that the problem is essentially a matter of urgency. Apart from that, concerns have also been raised regarding the customer care services that are being offered by the supermarket. Some customers have been complaining that they usually wait for long hours unattended alongside going through a long period of time before their queries are attended. In fact, it is also unfortunate to highlight that even after presenting their queries; very f ew customers always manage to get their concerns being addressed accordingly. Thus, in short, Woolworths Australia has problems that if left unattended are likely to cost them their esteemed customers and consequently reduce their profit margins. Thus, the major issues of concern that company is supposed to address is its lack of proper pricing of goods, absence of some of the favorite brands of goods for some customers, and poor customer care services (Tsvetkova, Gustafsson Wikstrm, 2014). Benefits of The Proposed Innovation The implementation of our innovation will be beneficial to Woolworths Australia in various ways. To begin with, the company will be in a position to boost its good will in the face of the public. More importantly, addressing the needs of the members of the public will be the best measure that will be employed to spread the good name of the firm to the other members of the public. Besides that, various supermarkets have been established in Australia lately offering the same goods and services that are also offered by Woolworths Australia. Hence, embracing our proposed innovation will be major step in ensuring that the competitive advantage of the firm in the market is beyond average. The fact is that various firms are trying to establish their positions in the market by coming up with quality services, goods, and customer care services. However, Woolworths Australia has good will and good history with the services and goods that it has been offering to its customers. Therefore, should the firm improve on the areas that have raised the concerns of the customers; it will not be surprising if it becomes the best supermarket in Australia in terms of the quality of goods that are offered as well as fair pricing and finally exceptional customer care services (Zwaal Eringa, 2010). Far from that, embracing our innovation will assist Woolworths Australia to create good relationship with its potential customers in terms of being free to express their concerns and suggestions. More importantly, it is extremely devastating that the company does not have quality customer care service at the moment. Nonetheless, the solution that will be provided will ensure that such issues have been addressed. Perhaps, firms and supermarkets that are currently successful in the sector of selling goods directly to the consumers have customer care services that have been established accordingly to ensure that the concerns of the customers have been addressed on timely and efficient manner. Thankfully, the innovation that we have aligned for the company will create a remarkable platform for ensuring that customer services that are offered by the firm are superb and with high degree of quality. In retrospect to that, the innovation has been designed to meet the goals and missions of th e firm. For instance, one of the core goals of the firm is to improve their profit margins significantly and that there are no better ways of achieving that other than by ensuring the needs of the customers have been satisfied. It should be noted that, just like many other firms in Australia that are offering direct services to the consumers, Woolworths Australia also depends of the willingness of the customers to embrace the goods that are being offered for the achievement of sustainability. Thus, our proposed solution will not only assist the firm to meet its short-term concerns but also to meet it long-term goals (Schuurman et al., 2016). Strategic Plan We understand that the major problem that Woolworths Australia is facing now is the increase in the number of complains and concerns that are essentially retrieved from the customers. Thus, it is not surprising that the company has started to lose its public image and good will. On that regard, the strategic plan that we have designed to ensure that the firm remains profitable and competitive is to organize an advertisement plan that will necessitate the capturing of the attention of the customers to ensure that they remain loyal to the goods and services that are offered to them. On that regard, advertisement through the public televisions of the country as well as public newspapers will be the core strategic plan that the company should employ to boost its public awareness. It should be noted that some sections of the firms customers are not aware about some of the new goods and services that are available to them. In fact, some of the substitute goods that can be used to replace s ome of the missing brands are entirely not available to the awareness of the public. Thus, advertisements will not only assist the supermarket to ensure that people are aware about the substitute brands that can serve their interests, it will also capture their attention in the sense that they will be able to learn more about some of the new goods that have been brought into the market (Schmitt, 2014). Far from that, there are other remote areas that are not aware about the goods and services that are being offered at Woolworths Australia. Thus, other than depending on the good will of the company and the use of the word of mouth that are likely to be spread by the customers who would be substantially satisfied by the goods, advertisements will play significant roles in ensuring that all the potential customers from remote areas are aware about some of the goods and services that are offered at the supermarket. More importantly, the company should also incorporate its fair pricing intervention into the advertisements that will be projected to the members of the public to ensure that they are aware about the service as well as goods that are offered by the company. Far from that, recruiting new employees will also be part of the strategic plans that should be employed by Woolworths Australia if it is to maintain its dominance and success in the market. Perhaps, it is extremely devas tating that some sections of the firms customers are not satisfied with the customer care services that are being offered to them. Thus, incorporating recruitment programs as part of the strategic plans of the supermarket will create a remarkable platform for instilling particular sets of cultures amongst the employees of the firm. Perhaps, hospitality should be the core priority of the trainers. The employees who will be assigned the responsibilities of handling the companys customer care services should have the capabilities of understanding the needs of their customers and ensuring that they are provided with every aspect of the services that they may require (Stampfl, 2015). Project Options Analysis The underlying problem that Woolworths Australia is currently facing is sensitive and requires urgency to address. Thus, the management of the company would be required to create a quality analysis team to conduct the analysis of the various possible solutions and options that are likely to be constructive in addressing its underlying concerns and needs. On that regard, the quality analysis team will be required to analyze the extent of the problem the supermarket is currently facing to ensure that the solution that would be tabled will have significant improvement to the productivity of the firm. In fact, it is advisable that the supermarket through the quality analysis team should conduct a pre-test to determine the actual concerns of the customers. Thus, they can achieve that by creating a room for interviewing their customers and aligning their views and concerns (Cantamessa Montagna, 2015). Perhaps, there are various possible solutions that may be employed to address the problem that Woolworths Australia is currently facing. However, the quality analysis team that the firm should employ will be required to ensure that the final pieces of solutions that will be incorporated into the cultural structure of the firm can be integrated easily with the goals and missions of the firm. More importantly, the solution that the quality analysis team will choose should ensure that the needs of the customers are prioritized whatsoever. Also, the fact that boosting the underlying profit margins of the firm is amongst the core objectives of Woolworths Australia means that the solution that the quality analysis team is supposed to approve should necessitate the improvement of the productivity levels of the firm (Schuurman et al., 2016). Delivery of The Recommended Solution Woolworths Australia can boost its productivity and the good will that it has been struggling to create for many years in various ways. To begin with, the firm should design measures for ensuring that the missing favorite brands that are preferred by some groups of their customers are mad available. Thus, the company has a great task to fulfill in ensuring that its supply chain management is working accordingly. More importantly, the firm should contact its management team that deals with handling of its supply issues to ensure that the stock of the company does not run out. Besides that, the supply team of the supermarket should also ensure that substitute product are available at the supermarket to ensure that they serve the needs and concerns of the customers in case they find that their preferred brands or products are missing (Bakan Yildiz, 2010). In retrospect to that, the firm should also conduct market research in Australia to determine the actual needs of the customers before coming with brands of goods that will address the consumer needs. Since creating a competitive advantage over other competitors in the market is the core priority of the supermarket, the firm should design a marketing plan that will foresee the appropriation of ground personnel in potential market areas including remote areas to boost the effectiveness of venturing into the opportunity of providing their customers with quality goods and customer care services. Consequently, ground personnel will be instrumental in collecting market information and presenting the preferences of the customers to the company. Moreover, ground personnel will also be utilized to update the company about the actual state of the market at the ground level (Rainey, 2012). Apart from that, the firm should also work on coming up with a combination of HR policies that will enhance the productivity of its workers regardless of their cultural diversity as well as extending their market campaigns to include other remote parts of Australia. It is worth to highlight that the firm is aware about the significance of cultural diversity in the workplace and should incorporate the intervention as one of the initiatives that will be utilized in seizing opportunities as well as designing rational ways of addressing the upcoming challenges that the supermarket is likely to encounter in future. The company should also be willing to conduct a thorough pricing and marketing analysis as well as coming up with cheap ways of production and purchasing of goods from the producers to ensure that they remain competitive in the market by providing the brands of goods that are preferred by the customers as well as ensuring the their goods are subjected to fair pricing to boost t heir affordability. In short, the solutions that Woolworths Australia is supposed to employ to address its underlying concerns and problems are within reach. Consequently, the company should provide their customers with their preferred brands of goods at fair prices alongside working on improving their customer care services. By so doing, the firm will not only be able improve its profitability, it will also be in a position to address the needs of their customers and boost their goodwill to further significant levels. More importantly, the above proposed innovations will not only address the short-term concerns of the firm, it will also ensure that the firm is in a better position of meeting its long-term goals (Kurke, 2010). Net Present Value Net present value is usually used as a tool for determining whether the company will make improvements in its underlying profit margins or not. Net Present value= (Cash inflows from the investment activities of Woolworths Australia) - (Costs of the investments undertaken by the supermarket) For instance, if the cash inflows that the firm has received from its investment activities are $1,000,000 and the cost of the investments is $785,000. Then the NPV of the firm will be: NPV = $1,000,000-$785,000 = $215,000. That means that the company will have made a profit of $215,000 from the investment. Bibliography Bakan, Ismail, and Bulent Yildiz. "Innovation Strategies and Innovation Problems in Small and Medium-Sized Enterprises: An Empirical Study."Innovation Policies, Business Creation and Economic Development(2010): 177-211. Web. Cantamessa, Marco, and Francesca Montagna. "Innovation in Business and Society."Management of Innovation and Product Development(2015): 1-15. Web. apolu, Gkhan. "The Meaning of Innovation and Entrepreneurship in Developing Countries."Innovation Policies, Business Creation and Economic Development(2011): 85-91. Web. Kurke, Lance B. "The Phenomenology of Creativity, Innovation, and Entrepreneurship."Innovation Policies, Business Creation and Economic Development(2010): 95-111. Web. Rainey, David L. "Sustainable Business Development: Overview and Guiding Principles."Sustainable Business Development Inventing the Future through Strategy, Innovation, and Leadership(2012): 13-71. Web. Schmitt, Julia. "Development of Research Design and Methodology."Social Innovation for Business Success(2014): 31-42. Web. Schuurman, Dimitri, Bastiaan Baccarne, Lieven De Marez, Carina Veeckman, and Pieter Ballon. "Living Labs as Open Innovation Systems for Knowledge Exchange: Solutions for Sustainable Innovation Development."IJBIR International Journal of Business Innovation and Research10.2/3 (2016): 322. Web. Stampfl, Georg. "Business Model Innovation at the Contextual Level (Conceptual Model Development)."The Process of Business Model Innovation(2015): 193-216. Web. Tsvetkova, Anastasia, Magnus Gustafsson, and Kim Wikstrm. "Business Model Innovation for Eco-innovation: Developing a Boundary-Spanning Business Model of an Ecosystem Integrator."Eco-Innovation and the Development of Business Models(2014): 221-41. Web. Zwaal, Wichard, and Klaes Eringa. "Assessment Development Centers in a Problem-based Learning Environment."Educational Innovation in Economics and Business V Educational Innovation in Economics and Business(2010): 399-416. Web.

Nineteen Eighty Four George Orwell Essay Example

Nineteen Eighty Four George Orwell Essay Nineteen Eighty-Four – George Orwell In part 1 of Nineteen Eighty-Four Orwell introduces us to the many means of control used by the Party to maintain power over the people. These tools of power are of many kinds and are extremely effective. For example some use technology, some come under the category of propaganda and some can be discussed in relation to structure of government. All these systems combine into a brutally effective machine for dominating the population, as the book’s main protagonists, Winston and Julia, discover. They discover late in the novel that the Party is utterly without human sympathy and empathy, and exercises power not to order human life according to any beneficial principal, but only to keep power. It is impossible to defeat a regime so single-minded. George Orwell’s main contention in the novel is to show that, if a completely power-driven totalitarian government ever came into power, it would stay there. It would become an irresistible and therefore permanent authoritarian government for all mankind. The Party’s effectiveness is partly due to the technology of the time which allows the party comprehensive powers of surveillance. By means of telescreens and hidden microphones across the city, the party is able to monitor its members almost all of the time. In addition there are surveillance helicopters that fly around peering into people’s windows; there is no privacy at all. With this constant observation there is no escape, â€Å"your worst enemy, he reflected, was your own nervous system. At any moment the tension inside you was liable to translate itself into some visible symptom†. We will write a custom essay sample on Nineteen Eighty Four George Orwell specifically for you for only $16.38 $13.9/page Order now We will write a custom essay sample on Nineteen Eighty Four George Orwell specifically for you FOR ONLY $16.38 $13.9/page Hire Writer We will write a custom essay sample on Nineteen Eighty Four George Orwell specifically for you FOR ONLY $16.38 $13.9/page Hire Writer The party’s use of technology makes control over the citizens brutal and extremely effective. The brutal control is also due to the constant propaganda that acts as psychological stimuli designed to overwhelm the mind’s capacity for independent thought. With the help of telescreens a constant stream of propaganda is always heard, designed to make the Party’s shortcomings seem like triumphant successes. â€Å"Big Brother is watching you†, citizens are constantly reminded with huge posters of Big Brother and slogans printed everywhere. Propaganda plays a big part in the dominating control the Party olds over Oceania. The Party also uses a method to weed out the malcontents and rebels. This helps them construct a completely controlled civilization. The party sets traps, lays bait and tempts rebels towards an organization that offers hope but tragically doesn’t exist. It gives them an illusion that there is a way to oppress the Party, but it traps them like a Venus fly trap and â€Å"vaporizes† them. So, Winston and Julia are led unknowingly into the shop of Mr Charrington who, we learn, is not a mere prole but a member of the thought police. Winton is lulled into the trap early as he buys the diary from Charrington’s shop and slowly is dragged into renting a room above it. A nostalgia for the past and a desire for privacy is what drives them and this plays directly into the hands of the Party. Another tempting trap devised by the Party is Emanuel Goldstein’s Brotherhood, which Winston and Julia both fall into. What emerges from O’Brien’s deception of Winston and Julia is the fact of the Party’s complete inhumanity. The Party expects the human desire for happiness and freedom to rise up from time to time, but, because of its commitment to power, it has found a system to cull out individuals who experience this desire and destroy them. The Party’s use of traps allows them to catch the rebels easily which in turn allows them to maintain total control. The Party’s control is complete and final. Through many systems their superior control comes with ease, hand in hand with the suppression of the human spirit and hope.

the Impact of Previous Civilizations essays

the Impact of Previous Civilizations essays In August of 1492, Columbus sailed the ocean blue. This is a clever rhyme that people use to remember when Columbus set off and discovered the New World. But what if he didnt get permission from Queen Isabella to go off into the unknown to do this? It might have been another hundred years before people discovered that the world was not flat. Historians will probably never know how the world would be if Columbus had not discovered the Americas, but they do know that his courage to sail the Atlantic has helped to make this country what it is today. Previous civilizations have had a major impact on the modern world and Christopher Columbus is just one contributor. Other civilizations also contributed to modern world development. A few of the most important time periods that affected todays society are Ancient Rome, the Age of Discovery, and the Renaissance. Ancient civilizations have each had their own impact on today, including the Roman Empire. They had advancements in all areas including, art, literature, religion, and science. One of the most important things that happened in Ancient Rome was the spread of Christianity. It was a new religion in those times and it wasnt very popular among the people. Then a man named Paul was spoken to by Jesus, and from then on he dedicated his life to making the religion known throughout the Roman Empire. Within a period of 150 years, there was only a part of Rome that did not have people practicing Christianity. With this small beginning, today, Christianity is one of the most widespread religions. Another thing that the Romans contributed to the modern world was their architecture and engineering. The most famous invention that they built was the aqueducts. These structures were used to carry water to civilians for everyday use. They carried one cubic meter of water a day to each pers on, which is more than people nowadays receive. Other great structures built ...

High Crimes and Misdemeanors in Impeachment

High Crimes and Misdemeanors in Impeachment â€Å"High Crimes and Misdemeanors† is the rather ambiguous phrase most often cited as grounds for the impeachment of U.S. federal government officials, including the President of the United States. What are High Crimes and Misdemeanors? Background Article II, Section 4 of the U.S. Constitution provides that, â€Å"The President, Vice President and all civil Officers of the United States, shall be removed from Office on Impeachment for, and Conviction of, Treason, Bribery, or other high Crimes and Misdemeanors.† The Constitution also provides the steps of the impeachment process leading to the possible removal from office of the president, vice president, federal judges, and other federal officials. Briefly, the impeachment process is initiated in the House of Representatives and follows these steps: The House Judiciary Committee considers evidence, holds hearings, and if necessary, prepares articles of impeachment – the actual charges against the official.If a majority of the Judiciary Committee votes to approve the articles of impeachment, the full House debates and votes on them.If a simple majority of the House votes to impeach the official on any or all of the articles of impeachment, then the official must then stand trial in the Senate.If a two-thirds supermajority of the Senate votes to convict the official, the official is immediately removed from office. In addition, the Senate may also vote to forbid the official from holding any federal office in the future. While Congress has no power to impose criminal penalties, such as prison or fines, impeached and convicted officials may subsequently be tried and punished in the courts if they have committed criminal acts. The specific grounds for impeachment set by the Constitution are, â€Å"treason, bribery, and other high crimes and misdemeanors.† In order to be impeached and removed from office, the House and Senate must find that the official had committed at least one of these acts. What are Treason and Bribery? The crime of treason is clearly defined by the Constitution in Article 3, Section 3, Clause 1: Treason against the United States, shall consist only in levying War against them, or in adhering to their Enemies, giving them Aid and Comfort. No Person shall be convicted of Treason unless on the Testimony of two Witnesses to the same overt Act, or on Confession in open Court.†The Congress shall have Power to declare the Punishment of Treason, but no Attainder of Treason shall work Corruption of Blood, or Forfeiture except during the Life of the Person attainted. In these two paragraphs, the Constitution empowers the United States Congress to specifically create the crime of treason. As a result, treason is prohibited by legislation passed by Congress as codified in the United States Code at 18 U.S.C.  § 2381, which states: Whoever, owing allegiance to the United States, levies war against them or adheres to their enemies, giving them aid and comfort within the United States or elsewhere, is guilty of treason and shall suffer death, or shall be imprisoned not less than five years and fined under this title but not less than $10,000; and shall be incapable of holding any office under the United States. The Constitution’s requirement that a conviction for treason requires the supporting testimony of two witnesses comes from the British Treason Act 1695. Bribery is not defined in the Constitution. However, bribery has long been recognized in English and American common law as an act in which a person gives any official of the government money, gifts, or services to influence that official’s behavior in office. To date, no federal official has faced impeachment based on grounds of treason. While one federal judge was impeached and removed from the bench for advocating  in favor of succession and serving as a judge for the Confederacy during the Civil War, the impeachment was based on charges of refusing to hold court as sworn, rather than treason. Only two officials- both federal judges- have faced impeachment based on charges that specifically involved bribery or accepting gifts from litigants and both were removed from office. All of the other impeachment proceedings held against all federal officials to date have been based on charges of â€Å"high crimes and misdemeanors.† What are High Crimes and Misdemeanors? The term â€Å"high crimes† is often assumed to mean â€Å"felonies.† However, felonies are major crimes, while misdemeanors are less serious crimes. So under this interpretation, â€Å"high crimes and misdemeanors† would refer to any crime, which is not the case. Where Did the Term Come From? At the Constitutional Convention in 1787, the framers of the Constitution viewed impeachment to be an essential part of the system of separation of powers providing each of the three branches of government ways to check the powers of the other branches. Impeachment, they reasoned, would give the legislative branch one means of checking the power of the executive branch. Many of the framers considered Congress’ power to impeach federal judges to be of great importance since they would be appointed for life. However, some of the framers opposed providing for the impeachment of executive branch officials, because the power of the president could be checked every four years by the American people through the electoral process. In the end, James Madison of Virginia convinced a majority of the delegates that being able to replace a president only once every four years did not adequately check the powers of a president who became physically unable to serve or abused the executive powers. As Madison argued, â€Å"loss of capacity, or corruption . . . might be fatal to the republic† if the president could be replaced only through an election. The delegates then considered the grounds for impeachment. A select committee of delegates recommended â€Å"treason or bribery† as the only grounds. However, George Mason of Virginia, feeling that bribery and treason were only two of the many ways a president could willfully harm the republic, proposed adding â€Å"maladministration† to the list of impeachable offenses. James Madison argued that â€Å"maladministration† was so vague that it might allow Congress to remove presidents based purely on a political or ideological bias. This, argued Madison, would violate the separation of powers by giving the legislative branch total power over the executive branch. George Mason agreed with Madison and proposed â€Å"high crimes and misdemeanors against the state.† In the end, the convention reached a compromise and adopted â€Å"treason, bribery, or other high crimes and misdemeanors† as it appears in the Constitution today. In the Federalist Papers, Alexander Hamilton explained the concept of impeachment to the people, defining impeachable offenses as â€Å"those offences which proceed from the misconduct of public men, or in other words from the abuse or violation of some public trust. They are of a nature which may with peculiar propriety be denominated political, as they relate chiefly to injuries done immediately to the society itself.† According to the History, Arts, and Archives of the House of Representatives, impeachment proceedings against federal officials have been initiated more than 60 times since the Constitution was ratified in 1792. Of those, fewer than 20 have resulted in actual impeachment and only eight – all federal judges – have been convicted by the Senate and removed from office. The â€Å"high crimes and misdemeanors† alleged to have been  committed by the impeached judges have included using their position for financial gain, showing overt favoritism to litigants, income tax evasion, the disclosure of confidential information, unlawfully charging people with contempt of court, filing false expense reports, and habitual drunkenness. To date, only three cases of impeachment have involved presidents: Andrew  Johnson in 1868, Richard Nixon in 1974, and Bill Clinton in 1998. While none of them were convicted in the Senate and removed from office through impeachment, their cases help reveal Congress’ likely interpretation of â€Å"high crimes and misdemeanors.† Andrew Johnson As the lone U.S. Senator from a Southern state to remain loyal to the Union during the Civil War, Andrew Johnson was chosen by President Abraham Lincoln to be his vice-presidential running mate in the 1864 election. Lincoln had believed Johnson, as vice president, would help in negotiating with the South. However, shortly after taking over the presidency due to  Lincoln’s assassination in 1865, Johnson, a Democrat, ran into trouble with the Republican-dominated Congress over the Reconstruction of the South. As fast as Congress passed Reconstruction legislation, Johnson would veto it. Just as quickly, Congress would override his veto. The growing political friction came to a head when Congress, over Johnson’s veto, passed the long ago repealed Tenure of Office Act, which required the president to get the approval  of Congress to fire any executive branch appointee that had been confirmed by Congress. Never one to back down to Congress, Johnson immediately fried Republican secretary of war, Edwin Stanton. Though Stanton’s firing clearly violated the Tenure of Office Act, Johnson simply stated that the considered the act to be unconstitutional. In response, the House passed 11 articles of impeachment against Johnson as follows: Eight for violations of the Tenure of Office Act;One for using improper channels to send orders to executive branch officers;One for conspiring against Congress by publicly stating that Congress did not truly represent the Southern states; andOne for failure to enforce various provisions of the Reconstruction Acts. The Senate, however, voted on only three of the charges, finding Johnson not guilty by a single vote in each case. While the charges against Johnson are considered to have been politically motivated and not worthy of impeachment today, they serve as an example of actions that have been interpreted as â€Å"high crimes and misdemeanors.† Richard Nixon Shortly after Republican President Richard Nixon had easily won re-election to a second term in 1972, it was revealed that during the election, persons with ties to the Nixon campaign had broken into the Democratic Party national headquarters at the Watergate Hotel in Washington, D.C. While it was never proven that Nixon had known about or ordered the Watergate burglary, the famed Watergate tapes – voice recordings of Oval Office conversations – would confirm that Nixon had personally attempted to obstruct the Justice Department’s Watergate investigation. On the tapes, Nixon is heard suggesting paying the burglars â€Å"hush money† and ordering the FBI and CIA to influence the investigation in his favor. On July 27, 1974, the House Judiciary Committee passed three articles of impeachment charging Nixon with obstruction of justice, abuse of power, and contempt of Congress by his refusal to honor the committee’s requests to produce related documents. While never admitting having a role in either the burglary or the cover-up, Nixon resigned on August 8, 1974, before the full House voted on the articles of impeachment against him. â€Å"By taking this action,† he said in a televised address from the Oval Office, â€Å"I hope that I will have hastened the start of the process of healing which is so desperately needed in America.† Nixon’s vice president and successor, President Gerald Ford eventually pardoned Nixon for any crimes he may have committed while in office. Interestingly, the Judiciary Committee had refused to vote on a proposed article of impeachment charging Nixon with tax evasion because the members did not consider it to be an impeachable offense. The committee based its opinion of a special House staff report titled, Constitutional Grounds for Presidential Impeachment, which concluded, â€Å"Not all presidential misconduct is sufficient to constitute grounds for impeachment. . . . Because impeachment of a President is a grave step for the nation, it is predicated only upon conduct seriously incompatible with either the constitutional form and principles of our government or the proper performance of constitutional duties of the presidential office.† Bill Clinton First elected in 1992, President Bill Clinton was reelected in 1996. Scandal in Clinton’s administration began during his first term when the Justice Department appointed an independent counsel to investigate the president’s involvement in â€Å"Whitewater,† a failed land development investment deal that had taken place in Arkansas some 20 years earlier.   The Whitewater investigation blossomed to include scandals including Clinton’s questionable firing of members of the White House travel office, referred to as â€Å"Travelgate,† the misuse of confidential FBI records, and of course, Clinton’s infamous illicit affair with White House intern Monica Lewinsky. In 1998, a report to the House Judiciary Committee from Independent Counsel Kenneth Starr listed 11  potentially impeachable offenses, all related only to the Lewinsky scandal. The Judiciary Committee passed four articles of impeachment accusing Clinton of: Perjury in his testimony before a grand jury assembled by Starr;Providing â€Å"perjurious, false and misleading testimony† in a separate lawsuit related to the Lewinsky affair;Obstruction of justice in an attempt to â€Å"delay, impede, cover up and conceal the existence† of evidence; andAbuse and misuse of presidential powers by lying to the public, misinforming his cabinet and White House staff to gain their public support, wrongly claiming executive privilege, and refusing to respond to the committee’s questions. Legal and constitutional experts who testified at the Judiciary Committee hearing gave differing opinions of what â€Å"high crimes and misdemeanors† might be. Experts called by congressional Democrats testified that none of Clinton’s alleged acts amounted to â€Å"high crimes and misdemeanors† as envisioned by the framers of the Constitution. These experts cited Yale Law School professor Charles L. Black’s 1974 book, Impeachment: A Handbook, in which he argued that impeaching a president effectively overturns an election and thus the will of the people. As a result, Black reasoned, presidents should be impeached and removed from office only if proven guilty of â€Å"serious assaults on the integrity of the processes of government,† or for â€Å"such crimes as would so stain a president as to make his continuance in office dangerous to public order.† Black’s book cites two examples of acts that, while federal crimes, would not warrant the impeachment of a president: transporting a minor across state lines for â€Å"immoral purposes† and obstructing justice by helping a White House staff member conceal marijuana. On the other hand, experts called by congressional Republicans argued that in his acts related to the Lewinsky affair, President Clinton had violated his oath to uphold the laws and failed to faithfully carry out his duties as the government’s chief law enforcement officer. In the Senate trial, where 67 votes are required to remove an impeached official from office, only 50 Senators voted to remove Clinton on charges of obstruction of justice and only 45 Senators voted to remove him on the charge of perjury. Like Andrew Johnson a century before him, Clinton was acquitted by the Senate. Last Thoughts on ‘High Crimes and Misdemeanors’ In 1970, then-Representative Gerald Ford, who would become president after the resignation of Richard Nixon in 1974, made a notable statement about the charges of â€Å"high crimes and misdemeanors† in impeachment. After several failed attempts to convince the House to impeach a liberal Supreme Court justice, Ford stated that â€Å"an impeachable offense is whatever a majority of the House of Representatives considers it to be at a given moment in history.† Ford reasoned that â€Å"there are few fixed principles among the handful of precedents.† According to constitutional lawyers, Ford was both right and wrong. He was right in the sense that the Constitution does give the House the exclusive power to initiate impeachment. The vote of the House to issue articles of impeachment cannot be challenged in the courts. However, the Constitution does not give Congress the power to remove officials from office due to political or ideological disagreements. In order to ensure the integrity of the separation of powers, the framers of the Constitution intended that Congress should use its impeachment powers only when executive officials had committed â€Å"treason, bribery, or other high crimes and misdemeanors† which substantially damaged the integrity and effectiveness of government.

Digital Media Strategy and Implementation Essay

Digital Media Strategy and Implementation - Essay Example Intel presently manufactures a range of products including motherboard chipsets, integrated circuits, network interface controllers, embedded processors, graphic chips and a range of other communication devices. The management strategy of the organization is closely linked to its founders Robert Noyce and Gordon Moore and the leadership of Andrew Grove. Initially, the company was only known to people in the technology industry. However over the years, intensive advertising campaigns have made Intel a household name across the world mostly arising from its Pentium processor. Intel presently operates as a public company, a status it achieved in 1971 after launching an Initial Public Offering (IPO) (Gawer and Cusumano 44). Development At its formation, Intel was primarily concerned with the production of SRAM and DRAM memory chips which accounted for almost all the sales of the company until 1981. Even though the company invented the microprocessor chip early in 1971, the importance and popularity of this device had not been realized since the personal computer industry had not yet grown sufficiently. The success of the PC triggered a period of much organizational success for Intel as a result of the increased demand for the microprocessors. At this time, Intel grew rapidly as the dominant microprocessor supplier in the computer industry. However, this growth had its own share of challenges. At this time, several major organizations such as Microsoft were coming up in this industry, and this created a lot of struggle for control of the direction of the industry (Elliott 15). In the 1980s and 90s, Intel experienced periods of unprecedented growth given that it had become the primary supplier of microprocessors to IBM and other major computer manufacturers across the world. The Pentium brand became a household name, and this created a lot of brand loyalty for the organization. However, in the 2000s, the growth of the company began to slow down. At this time, there w as a reduced demand for high-end microprocessors. Intel’s competitors like AMD gained a lot of market share. In order to address the company’s reduced sales, the then- CEO Craig Barrett began a process of diversifying the product line of the company by engaging in the production of other technology devices. However, it proved difficult for the company to venture into such new fields since other players had already established strong grounds (Metz). Success factors On the basis of most success factors, Intel has indeed been successful. The company is presently ranked at position 49 among the fortune 500 companies and this indicates a good revenue position. In a world driven by innovation, the company has carried forward the spirit of the founders and continues to take the lead in innovation across the industry. The innovation was a result of the proper management structures that have existed in the organization since its formation. In this respect, Moore and Noyce place d much priority on the people as an important asset for the organization. Openness, responsibility and equality have become a driving factors and this greatly motivates the employees. Innovation at Intel is not therefore the prerogative of the R&D department as in other organizations. Rather, every employee has the capacity to ensure an improvement in their area operations. This has seen the company expand its product line from microprocessor to other products like network cards, memory drives and motherboard chipsets.

New York City Zoning Regulations Vs The Death and Life of American Assignment

New York City Zoning Regulations Vs The Death and Life of American Great Cities - Assignment Example The New York City Zoning Regulations provides rules and guidelines for shaping the city. If compared to architecture and planning, zoning has a short history in it being a means of organizing how land is used. Zoning puts into place the use and size of buildings, the location of the buildings and to a greater extent the diverse neighborhoods’ density of the city. In line with the city’s tax, ability to budget and property condemnation, zoning is an important tool for undertaking planning policy. New York City is known to be a pioneer regarding zoning from the time the first nation’s comprehensive zoning was enacted in 1916. Considering the New York City zoning regulations, we can gauge that, some of these regulations reflect what Jane Jacobs is talking about in her book while some regulations do not reflect her ideas as we are going to discuss them. In her book, Jacobs praised density and concentration as opposed to dispersal and decentralization. Jacobs announces that housing activist Catherine Bauer has derived a perfect term meant for attacking regional planners for example Lewis Mumford. Decentrists proposed decentralizing big cities like New York. They wanted to squeeze them, disorient their enterprises, and dislocate their populations into smaller and separated cities. Decentrists felt that urban streets are bad environment for humans; hence, they recommended building houses away from the street. However, they suggested building houses inward in the direction of sheltered greens. These ideas took over mainstream thinking until Jacobs shoved them away in her book. Jacobs understood the meaning that density gives critical mass. Density means good services, good stores, restaurants and cafes. It also means safety in thatthere is life in the street and round the clock activity. NYC zoning regulations reflect this idea by allowing centralization in its policy. This has greatly improved safety in the city nowadays not only because of security by the police department in fighting crime strategically but because there are always people in the streets whether its day time or night time. This idea is one of Jacob’s brilliant contributions. As she writes, â€Å"There must be sufficiently dense concentration of people, for whateve4r purposes they may be there. This includes dense concentration in the case of people who are there because of residence†. Within this concept that is critic lays several others as we continue. Greenwich Villag e was another of Jacob’s important urban lab, the denser but mainly low-rise, working-class neighborhood. As a small-town girl, she took her lessons with respect to proper urban behavior as shown by her neighbors. Like Bernie Jaffe, who owned the candy store and who guides small children traversing the street; Joe Cornacchia, who owned corner deli and kept her keys in case of visitors and emergencies; the locksmith Mr. Lacey, the one who bawled the son of Jacob for running into traffic then he reported him to his dad. Jacobs respected and celebrated working class households plus their conservative, old-world although socially attentive morals. Ethnic neighborhoods emptied out into the suburbs, either voluntarily or coercively under urban renewal. However, Jacobs for saw tragedy in their departure, she admired their territoriality and their commerce enterprises which were frequently held in contempt to be too parochial and insignificant by intellectuals and the government offi cials. Divisively

The Darkness out there Essay Example for Free

The Darkness out there Essay She beseeches the doctors aid; she sees the hopelessness of human assistance; and there is a desperate earnestness in her manner that goes to the young mans heart. The plot builds up by keeping the reader puzzled about the unknown person who needs the doctors help. The doctor cannot understand why he cannot help until the following morning, especially as the woman is in such a distressed state. The doctor explores various thoughts but cannot find a logical explanation. He speculated a great deal and to very little purpose on the possible circumstances of the case. The mood of the story is further darkened by the images of Walworth, which is the location of the tragedy. The village is full of poverty, decay and questionable characters. His way lay across a marshy common, through irregular lanes, with here and there a ruinous and dismantled cottage fast falling to pieces with decay and neglect. The writer uses assonance and imagery that emphasises the dreariness and sense of no hope. After plodding wearily through the MUD and MIRE. A small low building, one story above the ground with a desolate and unpromising exterior. The sense of mystery is kept up as the doctor is told that he is too soon to help the patient rather than too late. Am I in time? Too soon replied the man. The surgeon turned hastily round, with a gesture of astonishment mixed with alarm. But then the puzzle is suddenly solved and the reason for the tragedy becomes clear. The truth flashed suddenly upon him. The tone and pace of The Darkness Out There is much slower and less intense. The descriptions and conversation are about everyday things. The setting is much more modern and the language is casual rather than formal. She would go to this old Mrs Rutters and have a bit of a giggle with Susie and come home for tea and wash her hair. The writer uses lots of alliteration and assonance to create a lighthearted mood that reflects the country setting. Polleny summer grass that glinted in the sun. Pattern and petal. This style is used to bring the characters to life as well. She seemed composed of circles, a cottage-loaf of a woman, with a face below which chins collapsed. There are lots of contrasting images as well, because the young girl is frightened of the wood. There are some nasty things as well as pretty colourful flowers, and the dark side of the wood is described to remind the reader about the main theme of the story. The dark reach of the spinney came right to the gate there so that she would have to walk by the edge of it with the light suddenly shutting off the bare wide sky of the field. The chatty conversations move the plot forward, and the young girl finds out things about the old womans past. The writer uses similes to build up an image of the womans dead husband, which the girl sees in a photo. The girl saw a man with a tooth-brush moustache, his army cap slicing his forehead. Although the old woman seems to be plump and harmless, as the story goes on, a harder side starts to come out. The young boy who is helping with the cleaning, starts to pick up on things about her that make him feel uncomfortable. His opinion turns out to be correct, for her darker side is very unpleasant indeed. She and her sister heard the plane crash and they went to investigate. They cheered when they realised it was German plane. The writer starts to build up a mood of fear and tension as they are exploring the crash. The language becomes more harsh and sharp, and reflects the hatred that the old lady felt. Bang there goes some more bastards. Tit for tat. The old woman tells the story without seeming to feel as though she did anything wrong. But the horror of the young boy and girl comes across in the description of their reaction. The boys spoon clattered to the floor; he did not move. At the end the writer sums up the different kinds of darkness that can exist. She emphasises that things are not always what they seem to be on the surface. This makes sure that the reader fully understands what the story has been about. You could get people all wrong and there was a darkness that was not the darkness of tree shadows. There are some things about the stories that are similar. There is an element of mystery and secrecy in them both which makes the reader want to continue reading and see what happens. The endings are both tragic as well. Both stories are about death, but one of the main characters causes the death, and the other one is the victim of a death. The tone of the stories are very different. The Black Veil is much deeper and disturbing, and the characters are frightened, helpless and in great pain. The mood of The Darkness Out There is quite colourful and bright, but this actually covers up the evil act of the old woman. The stories are written at different times, and so the Dickens tale uses words that are formal and outdated. This compares with the chatty, colloquial language which goes on between the characters in the other story. The endings of both tales are very powerful. The reader discovers a dreadful tragedy has occurred. However, the Black Veil ending makes you feel sad as absolutely nothing could be done to save the womans son. In contrast, the jolly old woman turns out to be a murderer, and like the boy and the girl the reader ends up hating her. It makes you want to throw up he said, someone like that. Richard Hiom 01/05/2007 1 Show preview only The above preview is unformatted text This student written piece of work is one of many that can be found in our GCSE Joseph Conrad section.

saving private ryan :: essays research papers

Saving Private Ryan June 6, 1944. Military forces converge on the beaches of Normandy for one of the most decisive battles of World War Two. America would call this a victory. History would call it D-Day. But for Captain Miller and his squad of young soldiers, the day after the landing on Omaha Beach would change all of there lives. They would get a special order from Washington ordering them to go on a personnel mission to save one life. One soldier lost three of his brothers in combat. One on Omaha Beach, one on Utah Beach, and the other in New Guinea. They realize this is not a simple mission to save a life but a test of their honor and duty. Their sole obsession-and their last hope for redemption. Upon arriving at Omaha Beach Captain Miller was faced with many problems. The Germans were awaiting the arrival of the American forces and attacked the ships landing on the beach before the troops were even able to exit the boats. Many of Millers men were lost on the beach along with many men from many other companies. Miller lead his mean along a wall on the beach and over took German forces to escape with most of this troop in tact. What he didn’t realize was that on of the men lost on the beach was a Private Ryan. Captain Miller continued to lead his men into enemy territory despite the loss of some of his men. He then reached a friendly base set up. Upon arriving at the base he received orders that his mission would be changing. He was told of the Private Ryan that died at the Omaha beach invasion. He was also told of the other two Ryan boys from Iowa that had already died in the war. He wasn’t really sure why he was being told this. Then the worst part came. He was ordered to try to find the one remaining Ryan brother. No one was sure where he was or if he was even alive. He was told of an earlier incident where three brothers from Iowa had all been killed in the war and the mother was left alone. The United States army was now ready to risk the lived of Captain Miller and seven of his men to try and save this one man just so his mother wouldn’t have to lose her only remaining son. To Captain Miller this seemed a little extreme. Think of our mothers thought Miller and his men.

Operational Performance Measurement: Sales and Direct-Cost Variances

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