A Bone to Pick Essays - Death Customs, Catacombs, Cemeteries, Paris

A Bone to Pick Essays - Death Customs, Catacombs, Cemeteries, Paris Kayla Cardwell ARTH 2010-W91 Amy Evans 11-10-15 A Bone to Pick The catacombs walls are very structured in they way they were built, the walls hold a lot of history, and the catacombs today are a very large tourist attraction. The Catacombs are located in Paris, France. Paris is not all about romance and love. Paris medieval vibe was once overwhelming. By the seventeenth century it was in fact, so overwhelming that there were literally dead bodies filling the streets. They then had the idea to move the rotting corps into the underground limestone quarries that were made in the thirteenth century when Paris was being built. Louis XV tried to move all cemeteries out of Paris for this very reason. Churches fought for them to stay, as it is wrong to move the dead. Residents often complained about the overwhelming stench of rotting flesh that filled the air. Perfume shops in the area complained that even they could not operate business properly because of the unusual putrid smell. This continued for years, as nothing was done about the cemeteries unti l 1780. The remains werent just thrown underground never to been seen again. No, they were artfully placed on the walls throughout all of the underground quarries. The tunnels cover right at 4.3 miles under Paris. Mazes and twists and turns throughout are all covered floor to ceiling with neatly stacked bones including human skulls. Despite the obvious eerie nature, the catacombs are actually quite beautiful. Patterns were even created using the bones such as a cross and heart. A big storm hits Paris in the 1700s causing the ground to rise. The corpses of millions of Parisians rose with it at an astounding eight feet above the street level. The streets were literally being filled with dead bodies. Residents in the area were getting diseases from the water and other supply that was being contaminated by this. Between 1786 and 1788, city officials agreed to have the cemeteries moved to the underground quarries beneath Paris. Priests blessed the tunnels below before any of the remains were moved. Taking place at night, the bones were silently moved on carts followed by a parade of priests. There are now roughly six to seven million people buried within the catacombs. There were some disagreements of this by neighboring churches due to beliefs that the dead must stay where they were laid to rest. After disease and the sickening smell of the dead filled the streets however, this decision was a lot easier to make. Among the millions that were buried, there were a handful of famous people. According to Erin McCarthy, a writer for New York Times, A number of notable people buried in those cemeteries likely had their bones transferred to the Catacombs. The list includes writers Jean de La Fontaine (Fables) and Charles Perrault (known for fairy tales like Little Red Riding Hood, Cinderella, and Puss in Boots), painter Simon Vouet, and architect Salomon de Brosse (who designed the city's Luxembourg Palace) (McCarthy, Spending Time Among the Bones of Pariss Catacombs). The Catacombs today attract numerous tourists. Thousands upon thousands of thrill seekers come to Paris each year for the tour of a lifetime. It is now widely known as one of the scariest places on earth. After closing the cemetery off for burials, city officials decided it would make an exotic experience for tourists. For around $11 one can take the forty-five minute guided or unguided tour underground. Only few are allowed in at a time due to lack of oxygen below. Tourists are only welcome to 2.1 miles of the Catacombs. The rest of the winding tunnels are closed off and made illegal for public entrance. Apparently, it is quite easy to become lost within the tunnels.

Messerschmitt Me 262 Used by the Luftwaffe

Messerschmitt Me 262 Used by the Luftwaffe Specifications (Me 262 A-1a) General Length: 34 ft. 9 in.Wingspan: 41 ft.Height: 11 ft. 6 in.Wing Area: 234 sq. ft.Empty Weight: 8,400 lbs.Loaded Weight: 15,720 lbs.Crew: 1 Performance Power Plant: 2 x Junkers Jumo 004B-1 turbojets, 8.8 kN (1,980 lbf) eachRange: 652 milesMax Speed: 541 mphCeiling: 37,565 ft. Armament Guns: 4 x 30 mm MK 108 cannonsBombs/Rockets: 2 x 550 lb. bombs (A-2a only), 24 x 2.2 in. R4M rockets Origins Though best remembered as a late-war weapon, the design of the Messerschmitt Me 262 began prior to World War II in April 1939. Spurred by the success of the Heinkel He 178, the worlds first true jet which flew in August 1939, the German leadership pressed for the new technology to be put to military use. Known as Projekt P.1065, work moved forward in response to a request from the Reichsluftfahrtministerium (RLM - Ministry of Aviation) for a jet fighter capable of at least 530 mph with a flight endurance of one hour. Design of the new aircraft was directed by Dr. Waldemar Voigt with oversight from Messerschmitts chief of development, Robert Lusser. In 1939 and 1940, Messerschmitt completed the initial design of the aircraft and began building prototypes to test the airframe. Design Development While the first designs called for the Me 262s engines to be mounted in the wing roots, issues with the power plants development saw them moved to pods on the wings.  Due to this change and the increased weight of the engines, the aircrafts wings were swept back to accommodate the new center of gravity. Overall development was slowed due to continued issues with the jet engines and administrative interference.  The former issue often was a result of the necessary high-temperature resistant alloys being unavailable while the latter saw notable figures such as Reichsmarschall Hermann Gà ¶ring, Major General Adolf Galland, and Willy Messerschmitt all oppose the aircraft at different times for political and economic reasons. Additionally, the aircraft that would become the worlds first operational jet fighter received mixed support as many influential Luftwaffe officers who felt that the approaching conflict could be won by piston-engine aircraft, such as the Messerschmitt Bf 109, a lone. Originally possessing a conventional landing gear design, this was changed to a tricycle arrangement to improve control on the ground. On April 18, 1941, the prototype Me 262 V1 flew for the first time powered by a nose-mounted Junkers Jumo 210 engine turning a propeller. This use of a piston engine was the result of ongoing delays with the aircrafts intended twin BMW 003 turbojets. The Jumo 210 was retained on the prototype as a safety feature following the arrival of the BMW 003s. This proved fortuitous as both turbojets failed during their initial flight, forcing the pilot to land using the piston engine. Testing in this manner continued for over a year and it was not until July 18, 1942, that the Me 262 (Prototype V3) flew as pure jet. Streaking above Leipheim, Messerschmitt test pilot Fritz Wendels Me 262 beat the first Allied jet fighter, the Gloster Meteor, into the skies by about nine months. Though Messerschmitt had succeeded in out-pacing the Allies, its competitors at Heinkel had first flown their own prototype jet fighter, the He 280 the previous year.  Not backed by the Luftwaffe, the He 280 program would be terminated in 1943. As the Me 262 was refined, the BMW 003 engines were abandoned due to poor performance and replaced by the Junkers Jumo 004. Though an improvement, the early jet engines possessed incredibly short operational lives, typically lasting only 12-25 hours. Due to this issue, the early decision to move the engines from the wing roots into pods proved fortuitous. Faster than any Allied fighter, production of the Me 262 became a priority for the Luftwaffe. As a result of Allied bombing, production was distributed to small factories in German territory, with around 1,400 ultimately being bu ilt. Variants Entering service in April 1944, the Me 262 was used in two primary roles. The Me 262 A-1a Schwalbe (Swallow) was developed as a defensive interceptor while the Me 262 A-2a Sturmvogel (Stormbird) was created as a fighter-bomber. The Stormbird variant was designed at Hitlers insistence. While over a thousand Me 262s were produced, only around 200-250 ever made it to frontline squadrons due to shortages in fuel, pilots, and parts. The first unit to deploy the Me 262 was Erprobungskommando 262 in April 1944. Taken over by Major Walter Nowotny in July, it was renamed, Kommando Nowotny. Operational History Developing tactics for the new aircraft, Nowotnys men trained through the summer of 1944 and first saw action in August. His squadron was joined by others, however, only a few of the aircraft were available at any given time. On August 28, the first Me 262 was lost to enemy action when Major Joseph Myers and Second Lieutenant Manford Croy of the 78th Fighter Group shot one down while flying P-47 Thunderbolts. After limited use during the fall, the Luftwaffe created several new Me 262 formations in the early months of 1945. Among those becoming operational was Jagdverband 44 led by the famed Galland. A unit of select Luftwaffe pilots, JV 44 began flying in February 1945. With the activation of additional squadrons, the Luftwaffe was finally able to mount large Me 262 assaults on Allied bomber formations. One effort on March 18 saw 37 Me 262s strike a formation of 1,221 Allied bombers. In the fight, the Me 262s downed twelve bombers in exchange for four jets. While attacks such as this frequently proved successful, the relatively small number of available Me 262s limited their overall effect and the losses they inflicted generally represented a tiny percentage of the attacking force. Me 262 pilots developed several tactics for striking Allied bombers. Among methods preferred by pilots were diving and attacking with the Me 262s four 30mm cannons and approaching from a bombers side and firing R4M rockets at long range. In most cases, the Me 262s high speed made it nearly invulnerable to a bombers guns. To cope with the new German threat, the Allies developed a variety of anti-jet tactics. P-51 Mustang pilots quickly learned that the Me 262 was not as maneuverable as their own planes and found that they could attack the jet as it turned. As a practice, escorting fighters began flying high over the bombers so that they could quickly dive on German jets. Also, as the Me-262 required concrete runways, Allied leaders singled out jet bases for heavy bombing with the goal of destroying the aircraft on the ground and eliminating its infrastructure. The most proven method for dealing with the Me 262 was to attack it as it was taking off or landing. This was largely due to the jets poor performance at low speeds. To counter this, the Luftwaffe constructed large flak batteries along the approaches to their Me 262 bases. By wars end, the Me 262 had accounted for 509 claimed Allied kills against approximately 100 losses. It is also believed that a Me 262 flown by Oberleutnant Fritz Stehle scored the final aerial victory of the war for the Luftwaffe. Postwar With the end of hostilities in May 1945, the Allied powers scrambled to claim the remaining Me 262s. Studying the revolutionary aircraft, elements were subsequently incorporated into future fighters such as the F-86 Sabre and MiG-15. In the years after the war, Me 262s were used in high-speed testing. Though German production of the Me 262 ended with the conclusion of the war, the Czechoslovak government continued building the aircraft as the Avia S-92 and CS-92. These remained in service until 1951. Selected Sources Stormbirds: Me 262Me 262

Landuse analysis of Famagusta Walled City Essay

Landuse analysis of Famagusta Walled City - Essay Example If this trend continues unabated the city will be hollowed out both physically and socially; what is known as the doughnut syndrome. Moreover land is a finite resource and for an island like Cyprus which is an aggregarian island and much of its income depends on what it is able to grow, because this encroachment upon its green field not only eats up arable land but also destroys its biota. Even though several researches have been conducted on this specific area but they have offered palliatives rather than concrete or practical tools for implementation. This paper aims to highlight sustainable ways in which the city should be allowed to expand and develop and to bracket ways in which the theories advanced can be implemented in the city. Implementing this theory would mean redesign and development of the unused spaces according to smart growth theories and principles that oppose everything negative growth stands for. This constitutes tools for compact urban development which include the development of Brownfield sites, infill and mixed use of development and transit oriented

Memorandum to Canada's National Leader Essay Example | Topics and Well Written Essays - 1250 words

Memorandum to Canada's National Leader - Essay Example It is recommended that mediation, negotiations and dialogue in addition to the application of the law be applied in the mitigation of the various security challenges which are facing the contemporary Nigerian society. National security challenge in Nigeria There is a lot of insecurity in Nigeria which manifests itself in different forms in various parts of the nation. In South West Nigeria there are many incidences of armed robbery (Eme and Anthony 172). The Northern part of the state on the other hand is characterized by operations of cross-border bandits. The south is full of kidnapping incidences which are reported on daily basis. It is notable that no citizen is spared. Children, the aged, government officials, professionals, titled men, professionals and women have not been spared at all from the security threats which are currently Nigeria’s talk of the day (Enu and Ude 254). The security challenge that the various parts of Nigeria are experiencing demonstrate how nation al insecurity in such a significant scare within the contemporary Nigerian society. Insecurity is so rampant in Nigeria that it is becoming a norm. The common wave of crime in Nigeria and the current use of explosives and other terrorist instruments further reveal how such crimes are a threat to the national security (Omede 90). The lawlessness which characterizes the modern Nigeria is attributed to the criminality which is ever becoming common within the state (Hills 92). It is notable that the response of the governing authorities to incidences of insecurity is very inadequate. Investigations are called after major security threats but they never lead to substantive mitigation of the security problem. On daily basis Nigerians face the fate of criminal activity which has led to many killings without the killers being arrested. As a result, there is little fear among the criminals within the country because they know that in one way or another they are likely to escape the long arm of the law. The social and economic insecurity in Nigeria which is perpetuated by the state of lawlessness in the country has led to misery within the society and threats to the well being of the citizens (Ayodele 301). The root causes of insecurity in Nigeria have been theorized. The armed robbery theory stipulates that the major cause of incidences of insecurity within the country is the increasing incidents of armed robbery. This theory recognizes that there exist groups in Nigeria with the intent for armed criminal activity. Moreover, the armed robbery theory explains the armed nature of Nigerian politics where elections are characterized by violence as the electoral tool (Omede 101). However what makes the insecurity problem in Nigeria worse is the fact that the modern armed groups within the country are more trained, sophisticated and armed than in the past which poses a challenge to the governing authorities and police departments. The wobble economic theory on the other hand describes the cause of the increasing insecurity within Nigeria as an adjunct of the ever growing number of youths who are scrambling for the labor market without success. Failure to acquire jobs makes the young people to indulge in criminal activities. The wobble economic theory further illustrates that the high level of poverty within the Nigerian society is the cause of people’s attraction to violence. The ruling opposition party theory has also been linked to the causes of Nigeria’

Professional Issues Essay Example for Free

Professional Issues Essay Information technology is defined as the development, installation an implementation of computer systems and applications. It can also be defined as (ITAA definition) the study, design, development, implementation, support or management of computer based systems particularly software applications and hardware. It deals with use of electronic computers and computer software to convert, store, protect, process, transmit and retrieve information securely. There are a number of IT professionals (information technology degree, 2008): database management, networking, engineering (software and hardware), computer specialist and software publisher to name just but a few. My career interest is in database management. This is because with database management you can work in any well established firm anywhere in the world. Any well established firm has databases ranging from finance records, contacts of business partners, employee or product details etc. Good management of such databases can lead to growth of the firm through efficient operations. To be a competent database manager you need to be privy in the following areas in IT: Networking (to allow authorized officers in various offices to access the database) computer specialist (Repair and maintenance of the computer hence maintenance of the database) and software design (To design security based software to permit/ restrict access to database, change of database etc as a way of ensuring constructive use of database). A database manager requires a number of skills in order to function competently. These skills are broadly divided into two groups: technical skills (e. g. Programming, networking etc) and personal skills (e. g. communication skills, interpersonal skills etc). The technical skills /required by a database manager include: Networking, Programming and ability to design and implement system security and other security measures. (Stein, 2007). Networking skills help in linking all the authorized users of the database to the main system to enable them access, update or delete sections of the database as appropriate. Programming language skills helps the database manager to design software some of which can enable the implementation of system security and other security measures. A close analysis of my technical skills reveal the fact that I am exceptionally good in networking but lacking in programming and consequently the implementation of system security and other security measures. On the other hand, some personal skills are mandatory for a competent database manager. These include (Steiln, 2007) organization skills, management skills and surveillance. Other skills include (job database, 2008): communication skills, strategy development skills, conflict management skills not forgetting (Career builders, 2008) strong analytical skills, excellent project management skills, documentation skills, consulting, partnership and critical thinking skills. Last but not least are the initiative and self starting abilities. Considering the above stated personal skills and on close analysis of my personal skills, I believe that I possess all the personal skills listed above except analytical and project management skills. These skills I possess have been internalized into my subconscious mind by constant application. These are the skills that I have learnt both formally and informally. Formally, I have attended training on a number of personal skills such as conflict management, organization, documentation, presentation, communication (both oral and written), and capacity building skills. The capacity building course enabled me to develop initiative and self starting abilities. Informally, I have learnt to be a team player thus acquiring partnership skills and communication styles that achieve results. On the technical arena, as indicated earlier, I am privy to networking but lacking in programming. I acquired my networking skills through a formal training. The skills have helped me a lot especially when I want information from another computer far from me but linked to the one I am presently using. Self appraisal and Personal Development Plan (PDP) are both aimed at establishing the strengths and weaknesses of an individual. The weaknesses can then be remedied and the strengths improved. According to my PDP, I aspire to correct the deficiencies in both technical and personal skills. The personal skills I lack include analytical and project management skills which I intend to correct by signing up courses in both to bridge the gap. The technical skills that I lack also need the same action (taking courses in them) Having remedied all my technical and personal skills’ shortcomings then I shall be contended as a competent database manager should be.

What is a Nation? :: essays research papers

Essay 3: What is a Nation? A nation, as defined in Webster’s Universal College Dictionary, is â€Å"a body of people, associated with a particular territory, that is sufficiently conscious of its unity to seek or to possess a government peculiarly its own.† This definition is correct, but leaves so much unsaid. The word nation is actually derived from the Latin word natio that means birth. It represents the beginning of something. London had a miraculous â€Å"birth† in the year 0. This corresponds to the Virgin Mary giving birth to Jesus. When people speak of â€Å"country (nation) matters†, another Latin term comes into play, with matter meaning mother. A country must have a mother as a mother gives birth, which links back to a nation meaning birth. Now that the definition and meaning of a nation are provided, a common question comes to mind. What makes a territory a nation? A nation consists of three main items: documents, ideology, and language. Documents can be described as legal forms that state we are a nation, ideology includes a set of doctrines or beliefs that form the basis of a political, economic, or other system, and language come from sharing the same â€Å"mother tongue†. â€Å"Mother tongue† is the language that belongs to one’s identity. People who share these common elements represent the same nation. People who do not belong in a nation are those who do not possess the same elements above with anyone. For example, in Beowulf, Grendel and his mother did not have a nation and were therefore, angry with those who did. They were on the outside looking in and because of this outcast feeling, were angry. Grendel was even angrier because he was still living with his mother. They are roamers who do not belong anywhere. This can also be linked to the dragon and the Spear Danes not being a part of a nation, either, at the beg inning. National identity is always linked to religious identity, as well. Although the United States has many different religions, they are all legal practices here. Other countries may have another, different religion, which is why the people live, and are a part of that nation. We are born into a nation, and therefore are molded in a certain way and our beliefs lean toward what we are taught. With these shared beliefs, we share a common interest with others which is another aspect that makes people part of a nation.

Examining the relationship between Management Accounting (MA) and Operation Management

In order to come up with the correct relationship between Management Accounting ( MA ) and Operation Management ( OM ) in footings of heightening the organisational public presentation which are stairss in a concatenation taking to increased house value, it should give some practical definitions to the both of the footings. Atkinson, Banker, Kaplan and Young ( 2001 ) defined direction accounting as the procedure of designation, measuring, accretion, analysis, readying, reading and communicating of information used by direction to be after, measure and command within an entity and to guarantee appropriate usage of and answerability for its resources. Kaplan and Cooper ( 1986, 1989 ) defined it as â€Å" the ability of direction accounting patterns ( MAP ) in supplying relevant, seasonably & A ; accurate information to direction for planning, control & A ; determination devising intents is questioned † While the operation direction focuses on carefully pull offing overall activities associated with Product and services direction such as: merchandise creative activity, development, production and distribution every bit good as the activities pull offing purchases, stock list control, quality control, storage, logistics and ratings. Furthermore, it involves the duty of guaranting that concern operations and efficient in footings of utilizing as small resources as needed, and effectual in footings of meeting client demands. Thamboo ( 2008 ) described operation direction â€Å" involves all the activities that converts inputs such as natural stuffs, semi-finished goods, capital, work force, installations and machinery into finished merchandises and services † . In the same manner that MA, OM is a subject with its ain propositions for how to pull off administrations. Where MA is based on accounting Numberss in hierarchal flows of information enabling planning and control, OM is more concerned with technological, architectural and organizational rules established to ease the sidelong flow of goods and services. Great figure of new OM techniques such as Computer Aided Design ( CAD ) ; Computer Aided Manufacturing ( CAM ) , kanban, cross-functional squads and procedure function ingrained in entire quality direction ( TQM ) , merely in clip ( JIT ) or automated patterns focus on the integrating of functional sections, activities and organizational ends, and change the very nature of the planning and control undertakings in operations, which, in bend affect the function of MA. Therefore, this survey aims to understand the responses that have been made within the MA subject in respect to new operational patterns. The survey intend to depict the literature that straight addresses the challenge/barriers from incorporate fabrication /innovations and the altering features of MA design and patterns that have been appointed. Subsequently, the paper will reflect upon possible research inquiries for the hereafter, in order to derive new penetration into the relationship between MA and OM ( Hansen & A ; Mouritsen, 2007 ) . The paper is organised as follows. The following subdivision outlines cardinal issues in relation and new operations direction patterns. Then, it describes how operations direction research depicts the job of accounting and follows this with an lineation of operations direction accounting – a natural tenseness than describes the MA inventions that ought to get the better of the misfit between MA techniques and altering environment of operation patterns. Hereafter the paper describes how the challenges / barriers from inventions in OM have been debated in MA research. The subsequent measure is the findings and recommendations. Finally, the paper ends with a brief decision.2.0 Cardinal Issues in Relation and New OM PracticesManagement accounting calculates organizational public presentation for decision-making, coordination and motive utilizing techniques such as cost allotment, duty Centres, transportation monetary values, merchandise costing, public presentation measuring and budgeting. All are expectA ­ed to lend to increased house value. Operations direction has a parallel docket, but has other techniques. These specify flows of stuffs, resources and merchandises, lineation layout in fabrication and service scenes and are concerned with non-financial facets of public presentation such as clip, quality, flexibleness and invention, which are stairss, in a concatenation taking to increased house value ( Hansen & A ; Mouritsen, 2007 ) .2.1 Operations direction accounting – a natural tensenessIn order to understand the nature of engagement of operations directors and direction comptrollers in determinations about operational procedures this subdivision briefly outlines their several cardinal undertakings. As a consequence it is suggested that their differing functions and positions may take to a natural tenseness between these two groups of people ( Johnston, Brignall, & A ; Fitzgerald, 2002 ) .2.1.1 The function of the operations directorThe cardi nal undertakings for operations directors include ( Slack et al. , 2001 ) : developing and implementing operations schemes associating the operation to corporate scheme in order to derive competitory advantage ; planing merchandises and services and the procedures by which they are created and delivered ; planning and commanding the stuffs, clients and information used in the procedure to make the goods and services, on clip, every clip ; Continually bettering the operation to do it be effectual and competitory.2.1.2 The function of the direction comptrollerThere are three chief activities undertaken by the accounting and finance map in most administrations, which in little concerns may be performed by the same individual: daily recording of fiscal minutess and their periodic coverage to external parties, chiefly stockholders ; fiscal direction, including determinations on the mix of finance and dividend policy ; Management accounting Management accounting systems generate fiscal information to run into three chief demands ( Drury, 2000 ) : a periodic allotment of costs between cost of goods sold and stock list ; the proviso of information on both an ad hoc and regular periodic footing to help managerial determination devising ; the proviso of information for planning, control and public presentation measuring. A big portion of the activities of direction comptrollers concerns the operation of systems of budgetary control, sometimes referred to as â€Å" managing by the Numberss † ( Ezzamel et al. , 1990 ) . The operation of budgetary control requires that directors be made accountable for those costs and grosss for which they are responsible and which are governable by them. Budgetary control involves puting budgets and so doing periodic comparings of existent public presentation with budget, followed by appropriate action and organizational acquisition ( Fitzgerald et al. , 1991 )2.1.3 A natural tensenessIt is at regular meetings to compare existent public presentation with budget that operations directors and direction comptrollers run into. The direction comptrollers run the systems whereby operational budgets are set, capital undertakings are approved or rejected, and operational directors are held to account. This is ground adequate to understand that there may good be a natura l tenseness between the direction comptrollers and operations directors. Basically, the natural tenseness between operations directors and direction comptrollers is the consequence of their differing positions on two issues. First, operations directors tend to be focused on determination devising today and in the hereafter whereas comptrollers are traditionally concerned with describing on past events. Second, when it comes to bettering procedures, operations directors are looking for ways and means to alter, on the premise that what they do should better the administration ‘s fiscal place. Management comptrollers, on the other manus, being concerned with fiscal coverage, and responsible for budgetary control, are less concerned about alteration per Se and more concerned about the demand to be convinced, in fiscal footings, before any alteration can take topographic point.2.1.4 Tension and the grade of alterationThe cardinal premise of this paper is that this tenseness is likely to evident itself most strongly where operations directors and comptrol lers are brought closely together, for illustration when operations directors are seeking to convey about betterments to operations procedures which may hold an impact on budgets and capital outgo. Process alteration, such as the execution of new computer-based procedures or equipment, alterations in bringing systems such as Internet-based trading, or the restructuring of bing procedures, functions and duties, may good affect determinations on capital outgo, hazard appraisal, allotment of costs, the pulling up of budgets and execution of new fiscal and operational control systems ( Lynch & A ; Cross, 1991 ; Nanni et Al, 1990, 1992 ; Shank & A ; Govindarajan, 1993 ) .2.2 Issues in New OM PracticesMany complex direction conA ­cepts have been introduced to define better ways to pull off modern operations. Entire quality direction ( TQM ) , merely in clip JIT ) , thin fabrication, agile manuA ­facturing, time-based direction, universe category fabrication and flexible manufacA ­tu ring are merely a few illustrations. In 1974, Skinner argued that the function of fabrication or operations is strategic. Several observers, research workers and others have followed his suggestions for increasing a company ‘s competitory advantage through fabrication ( Hayes & A ; Wheelwright, 1984 ; Schonberger, 1986 ; Womack et ah, 1991 ) . Figure 1 shows how four cardinal dimensions of a fabrication system differ between two alternate attacks to planing operations to suit alterations in the environment. One design produces at a low cost and the other, whilst more costA ­ly, can bring forth more differentiated merchandises that sell at comparatively higher monetary values. The system on the right of Figure 1 is a mass-producer with high modus operandi and predictabiliA ­ty, while the system on the left is flexible and complex i.e. the first represents a fabrication system run for maximal efficiency, whereas the other dressed ores on flexibleness. Actual designs implement these rules in some signifier. But, before exemplifying this, it is utile to present the opposA ­ing thoughts about mill and operations administration that are built-in in stuffs ‘ demand planning ( MRP ) system and merely in clip ( JIT ) rules, since they illusA ­trate the control jobs encountered in such production systems.2.3 Critical C ontemplations on â€Å" The Problem of Accounting † Management Accounting Position:Hansen & A ; Mouritsen ( 2007 ) mentioned that it is a functional to alter functions and map of direction accounting while altering the operations environments sing to this affair this subdivision highlights the apparent jobs. Equally good as, there are several reviews against accounting could be summarized as follows: Accounting operations are wholly promoted on fiscal public presentation steps instead than non-financial steps. Accounting operations are promoted on hierarchal instead than sidelong dealingss. Accounting operations are promoted on criterion ( position quo ) state of affairs instead than betterment. Accounting operations are promoted on control instead than authorization. Management accounting may good hold a axial rotation in the new fabrication scene. The undermentioned four claims would explicate why: First claim: Relevance is lost because accounting promotes fiscal public presentation steps instead than non-financial steps. There are two grounds that justify why non-financial steps are more of import in fabrication. The first claim is that schemes concentrating on cost efficiency are largely changed by distinction other schemes focused on flexibleness, velocity and quality because fabrication could unite both types of schemes. Consequently, these schemes could be obtained at the same clip. The 2nd statement is that fiscal public presentation steps are excessively abstract and non operational to steer sceptered workers in the new fabrication systems because those workers need more operational information to do right determinations. Although, fiscal accounting information is frequently portrayed as irrelevant and excessively aggregated for the determination shapers every bit good as fiscal public presentation steps has used as a store floor and fiscal information is valuable at the store floor if reorganized it can be stimulus for betterment of the fabrication system. Activity based costing has been used as a solution for this job by supplying more accurate cost information that are aligned to the operational world. Finally cost accounting has been related to concerns about production clip. Therefore direction accounting seem to be important in thin fabrication systems because it provides information for operators for local determination devising and larning contributes to understanding the economic sciences of the new fabrication schemes every bit good as creates inducements harmonizing to the ends of thin fabricating systems. Furthermore, non fiscal information may non needfully be more existent. Second claim: Relevance is lost because accounting promotes hierarchical instead than sidelong dealingss. The complexness and kineticss frequently present in new operational scenes are presumed to be better accommodated by sidelong instead than hierarchal coordination to guarantee quality, flexibleness, invention and productiveness. New organisational devices, such as multi-skilled workers, cross-functional footings, self-management rules and affair functions, are proposed as replies to complex and dynamic environment that require fast and advanced responses. The single determination shapers in the value concatenation do non needfully have cognition of the whole value concatenation even when there is common integrating with the determination shaper future upstream and downstream. In bend, a hierarchy may make inducements or supply information that enables the sidelong orientation. Operation direction review with accounting may be that operation direction ‘s attending to nonfina ncial steps does non acknowledge how accounting creates the infinite within which nonfinancial steps are used. Third claim: Relevance is lost because accounting promotes standardization instead than larning and uninterrupted betterments. Standards do non excite persons to transcend criterions. Furthermore, criterions are frequently considered as mechanisms that lead to stand in optimisation in organisations. Standard can hold different belongingss and there may be a disagreement between motivational and planning intents. For case, effectual motive frequently requires criterions that are higher that what is usually accomplishable and frequent accommodation is necessary. In contrast, any job with standard scene may impact employees ‘ public presentation due to dispute of asymmetric information. Directors and supervisors do non needfully cognize the occupation or procedure that they evaluate and employees may work that for their ain benefits in this instance the solution is seting or enrooting the trust between directors and supervisors on the one side and employees on the other. Finally, It could be said that the standard scene and sidelong dealingss do non needfully to conflict because that relies upon what criterions are set for and what is the end of this criterion every bit good. Fourth claim: Relevance is lost because accounting promotes top-down control instead than authorization. The impressions of self-management and empowerment, indispensable in thin fabrication systems, run counter to accounting Numberss that are diagnostic levers of control whereby operations are planed monitored and evaluated by upper degree directors. Self direction implies that governments for determination devising and control are given to the employees. Here, accounting Numberss are synergistic levers of control used for single acquisition and determination devising instead than top-down monitoring and public presentation rating. However, accounting Numberss may hold disciplinary consequence, as workers can non command how these Numberss are used for surveillance by others. Therefore local operational informations is non merely utile locally ; it can go portion of wider systems of answerability. Paradoxically, self direction and thin fabrication can convey stronger hierarchal syst ems of answerability. Equally good as direction accounting will still be used for control and monitoring because duty centres are still in topographic point in modern fabrication scenes. Besides there are other types of duty centres which are promoted by direction accounting as relevant in altering operation direction patterns. For case, some organisations motivate their employees by supplying them with net income information because, it is argued that this type of inducements considered more comprehensive fiscal signal than cost decrease. In bend the old index provides inducements for uninterrupted betterment even when employees work squads are non organized as net income centres. Therefore hierarchal systems of answerability still play important function in modern fabrication scenes.3.0 InventionsInvention is by and large regarded as an of import research subject because inventions are believed to enable organisations to successfully accommodate to, and survive, volatile concern e nvironments ( Rogers, 1995 ) Management comptrollers ‘ part to this invention procedure is to guarantee that directors are provided with information that continues to be relevant as concern fortunes alteration. However, direction comptrollers have been criticized for their inability to introduce ( Kaplan and Johnson, 1987 ) and these perceptual experiences continue to prevail in visible radiation of the comparatively low success rate in implementing ‘new ‘ direction accounting inventions such as ABC and the balanced scorecard ( Cobb et al. , 1992 ; Reeve, 1996 ; Chenhall ; Langfield-Smith, 1998a ; Lukka & A ; Granlund, 2002 ) . This deficiency of invention was described by Kaplan ( 1986 ) as ‘accounting slowdown ‘ that needs to be minimized in order to maintain direction accounting relevant to the altering information demands of directors. However, at the clip Kaplan ( 1986 ) coined the term ‘accounting slowdown ‘ , there was small research about direction accounting invention and research workers have merely turned their attending to this issue in recent old ages. This research into direction accounting invention has now matured into several different wa tercourses and this literature is reviewed in order to turn up this survey within that literature. Inventions in operations direction ( OM ) have challenged direction accounting ( MA ) for more than two decennaries ( Berliner & A ; Brimson, 1988 ; Cooper, 1995 ; Johnson, 1992 ; Kaplan, 1983, 1990 ; Maskell, 2003 ) . Automation, just-in-time ( JIT ) and entire quality direction ( TQM ) are illustrations of patterns that have changed fabrication systems ( Hayes & A ; Wheelwright, 1984 ; Schonberger, 1986, 1996 ; Womack et al. , 1991 ) and are today considered to be basic elements in the OM subject, and pivotal in the pursuit of fight.3.1 Inventions in OM – Prosecuting Integrated FabricationIntegrated fabrication environment JIT, TQM and mechanization, and characterises the new fabrication paradigm as a affair of integrating. Hayes ; Wheelwright ( 1979, 1984 ) ; Wheelwright and Hayes ( 1985 ) who present the statement for heightened attending to fabrication in the modern universe. They point to the deficiency of fight in American fabrication industries compared to Asian and Eu ropean makers in the 1970s and 1980s ( Clark et al. , 1985 & A ; Teece, 1987 ) , and the impulse to rethink fabrication and the rule of OM, and by making so, they set the phase for incorporate fabrication and the functions of mechanization, JIT and TQM.3.1.1 Puting OM on the Strategic AgendaSkinner ( 1969, 1974 ) was one of the first to indicate to the strategic function of manufacturing/operations. Skinner ‘s response to ‘the productiveness crisis ‘ in the early 1970s in the US was to offer an optimistic position, proposing that what was needed was non to experience powerless in viing against cheaper foreign labor. From his survey of about 50 workss in six industries, he pinpointed three constructs in focussed fabrication which he considered dealt with the productiveness quandary: ( 1 ) there are many ways to vie besides bring forthing at low costs ; ( 2 ) a mill can non execute good on every yardstick ; ( 3 ) simpleness and repeat strain competency Hayes and Wheelwright coined the term ‘world category fabrication ‘ ( Hayes & A ; Wheelwright, 1979, 1984 ; Wheelwright & A ; Hayes, 1985 ) . They developed world-class fabrication based on in-depth analysis of the patterns implemented by Nipponese, German and US houses that exhibited outstanding public presentation. Hayes and Wheelwright ( 1984 ) offer six design suggestions: ( 1 ) construct the accomplishments and capablenesss of your work force, ( 2 ) construct proficient competency throughout direction, ( 3 ) compete through quality, ( 4 ) develop existent worker engagement, ( 5 ) rebuild fabricating technology, ( 6 ) tortoise and hare attacks to industrial competition. Furthermore, Hayes and Wheelwright emphasise incremental betterment patterns instead than strategic leap alterations in corporate development.3.1.2 Incorporate FabricationDean and Snell ‘s ( 1991 ) impression of incorporate fabrication, as it conceptualizes the new fabrication pattern in three pa tterns: advanced fabrication engineering ( mechanization ) , JIT stock list control and TQM. Advanced fabrication engineering, TQM and JIT stock list control work in concert to transform fabrication administrations, and they complement one another. For illustration, JIT enhances entire quality, because a decrease in stock list unmaskings quality jobs that were antecedently hidden, and entire quality facilitates JIT, because hapless quality is one of the chief grounds for keeping ‘just-in-case ‘ degrees of stock list. Advanced fabricating engineering may besides be closely linked with entire quality and JIT. For illustration, Majchrzak ( 1988 ) observed that ‘flexible mechanization creates an increased dependance on quality control ‘ . However, Warner ( 1987 ) argued that these techniques can replace one another, with a company utilizing JIT or TQM in topographic point of advanced fabrication engineering. Dean and Snell ( 1991 ) propose that each of the patterns represents a different aspect of incorporate fabrication, a paradigm of fabricating direction whose nucleus construct is the riddance of barriers between different facets of fabricating operations. 3.1.2.1 Advanced fabrication engineering ( mechanization ) includes computer-based engineerings such as computer-aided design, technology, fabrication and procedure planning ( CAD, CAE, CAM and CAPP ) . These engineerings are sometimes combined into flexible or computer-integrated fabrication systems ( FMS, CIM ) , where the potency for integrating is a cardinal feature of advanced fabrication engineering. 3.1.2.2 Just-in-time ( JIT ) is a system for cut downing ‘lead clip ‘ , stock list and thereby cost. With JIT, workss receive purchased parts merely in clip for usage in fabrication ( Schonberger, 1986 ; Womack et al. , 1991 ) . A figure of other techniques relate to the JIT construct. For illustration, the kanban system of minimising work-in-process stock list by utilizing cards to draw parts through a mill is frequently associated with JIT control. Other related techniques include minimising batch sizes by cut downing machine apparatus and conversion times, and set uping close working relationships with a little figure of providers. 3.1.2.3 Entire quality direction ( TQM ) is the most elusive of the three constituents of incorporate fabrication, because of the many intensions of the term ‘quality ‘ . Like JIT, entire quality involves a few, comparatively simple cardinal constructs, and what Dean and Snell name ‘an formless array of peripheral associated patterns ‘ . The nucleus thoughts include behaviors things right the first clip, endeavoring for uninterrupted betterment and apprehension and run intoing client demands. Associated patterns include statistical procedure control, quality map deployment and Taguchi methods. Quality was ab initio limited to mill floors, but entire quality is now understood to use to all countries of endeavors. Companies eliminate barriers in three ways: ( 1 ) incorporate the phases of production, ( 2 ) integrate functional sections and ( 3 ) integrate fabrication ends. Therefore, Dean and Snell talk about three different signifiers of integrating: phase integrating, functional integrating and end integrating. With respects to present integrating, Dean and Snell ( 1991, 778 ) emphasise that ‘the pattern underlying incorporate fabrication integrates the phases of fabrication procedures in footings of clip, infinite and information. JIT eliminates work-in-process buffers between production phases, and any stairss, such as the motion of parts, that do non add value to the merchandise. Consistent with entire quality ‘s premiss of making things right the first clip, reviews and rework between phases are besides eliminated. Companies practising these techniques frequently create †cells † in which machines executing consecutive operations on similar merchandises are located next to one another in a works. Such steps dramatically cut down clip and infinite between phases ‘ . Table 1 summarises these thoughts. This paper besides argues that invention in OM typically deals with the sidelong flows within and beyond the house. Like MA, OM is concerned with the transmutation of inputs into end products, but in contrast to MA, OM develops and explicates how this transmutation takes topographic point in item. In a sense, while MA is concerned with juxtaposing a series of inquiries about determination devising, duty and answerability on the procedure of transmutation, mechanization, TQM and JIT are more focussed on the specific stairss in the transmutation procedure. As a effect, the objects of OM are related to throughput mechanisms including the design of fabrication and service production systems, the design of merchandises and services, the design of dealingss beyond the house, the design of ( mill ) layout and the flow of services and merchandises, the design of production and service engineering and besides the design of work administration. This is a really wide spectrum of objects, which testifies that OM efforts to develop propositions about most things in a house: the lone caution is that these objects have to be subordinated to the flow of the merchandise or service in the supply, fabrication and ingestion procedures. Many invention surveies in direction accounting scenes focus on a individual invention as the unit of survey, and Lukka and Granlund ( 2002 ) indicate that ABC is the individual most studied invention. Traditional soaking up bing systems have long been capable to unfavorable judgment. This clip the focal point of unfavorable judgment was that these systems do non accurately step costs for determination devising intents and activity based costing ( ABC ) has been developed and promoted. Besides, mark costing and the ‘costing of quality ‘ were introduced as tools for facing increased competition ( Abdel-Kader & A ; Luther, 2006 ) .4.0 Challenges from Inventions in Operations Management from a Management Accounting Point of ViewMA research has considered inventions in OM to present a challenge for more than two decennaries ( Berliner & A ; Brimson, 1988 ; Bromwich & A ; Bhimani, 1994 ; Johnson & A ; Kaplan, 1987 ; Kaplan, 1983, 1984, 1990 ) . This paper analyses the response s to the new fabrication paradigm given in MA research. As mentioned above, we draw on Dean and Snell ‘s ( 1991 ) impression of incorporate fabrication in our apprehension of the new fabrication paradigm. However, in the reappraisal it is the single research worker ‘s ain definition of incorporate manufacturing-related to mechanization, TQM or JIT – which forms the footing for characterizing the relationship between MA and OM. Figure 2 identifies five challenges related to integrated fabrication that are addressed in the MA research: ( 1 ) decentralization, ( 2 ) non-financial public presentation measuring, ( 3 ) cost computations, ( 4 ) criterion scene and ( 5 ) wages systems. These five challenges are non a comprehensive list of all facets addressed in the MA research concentrating on inventions in OM. However, we believe that these points give a representative image of how the MA research has responded to the challenge from incorporate fabrication.Figure 2 OM c hallenges from a MA position ( Adapted from Hansen & A ; Mouritsen, 2007 )4.1 Role engagement ‘s consequence on innovativenessRole engagement is expected to impact innovativeness in footings of: ( 1 ) cognition about the rightness of inventions ; ( 2 ) credence of the inventions by concern unit directors ; and ( 3 ) inducements to introduce. The first and 2nd facets of function engagement affect the ability of direction comptrollers to introduce while the 3rd affects their motive to introduce ( Emsley, 2005 ) .4.1.1 Knowledge about the rightness of inventionsTo successfully introduce, the direction comptroller needs to be cognizant of an invention every bit good as understanding its rightness to a concern unit director ‘s demands. However, â€Å" consciousness † and â€Å" rightness † are separate issues and function engagement is merely argued to be of import for understanding the rightness of inventions for concern unit directors ‘ demands. Management comptrollers with a concern unit orientation are more likely to cognize whether an innoA ­vation is appropriate or non because they work aboard and/or study to concern unit directors. This propinquity to, and contact with, concern unit directors means that these direction comptrollers will be more familiar with the kind of determinations concern unit directors make, more likely to understand the information that is of most value to doing those determinations, accordingly, they are more likely to cognize which inventions are appropriate for bring forthing that information. As these inventions need to reflect altering concern unit needs, direction comptrollers with a concern unit orientation are less likely to be constrained by functional ( accounting ) dictates and accordingly the inventions are besides more likely to be viewed as extremist ( Emsley, 2005 ) .4.1.2 Acceptance of inventions by concern unit directorsEmsley ( 2005 ) mentioned that cognition about the rightnes s of a direction accounting invention is likely to be a necA ­essary but deficient measure to originating inventions. The 2nd manner function engagement affects the deA ­velopment of inventions concerns the grade to which direction accounting inventions are acA ­cepted by concern unit directors. Inventions initiated by direction comptrollers with a concern unit orientation are more likely to be accepted because they can cut down concern unit directors ‘ perA ­ceived uncertainness about the benefits of the inventions every bit good as lessen their opposition to innovaA ­tions. The sensed uncertainness environing the benefits of direction accounting inventions is likely to be comparatively high because they are administrative inventions whose benefits are hard to show and detect ex ante, at least comparative to proficient inventions ( Dunk, 1989 ) For illustration, the benefit of a proficient invention that makes a machine tally faster is likely easier to show than the betterment to determination devising as a consequence of implementing an administrative invention such as ABC. Consequently to be confident that the claimed benefits of a direction accounting invention will happen, the concern unit director needs to pass clip going familiar with the information generated by the invention in order to appreciate its utility. However, the concern unit director can short-cut this procedure if s/he can swear the direction comptroller ‘s sentiment about the benefits and costs of an invention and this trust is more likely where the direction comptroller has a concern unit orientation because trust will hold developed as a consequence of working together in the yesteryear. This state of affairs is particularly relevant for extremist inventions whose benefits are frequently harder to show antique ante and greater resources are needed to implement them. In contrast, less trust is likely to be between a concern unit director and a direction comptroller with a functional ( accounting ) orientation, accordingly, the concern unit director will be less certain about the benefits of the invention and will be less likely to accept it as a consequence ( Emsley, 2005 ) . With respects to understating the degree of opposition to the invention, societal identify theory ( Janis, 1982 ; Tajfels, 1978 ) indicates that direction comptrollers with a concern unit orientation will go a member of the â€Å" in † group ( i.e. the concern unit ) and, accordingly, will happen it less hard to acquire their positions accepted within the concern unit than direction comptrollers with a functional orientation who will be viewed as members of an â€Å" out † group. In the former instance the direction accountant tends to be viewed as â€Å" one of us but different to us † compared to the latter instance where the direction comptroller is viewed as â€Å" one of them † . This state of affairs is particularly relevant for extremist inventions where the going from bing methods is larger and a greater religion in the direction comptroller is necessary ( both in footings of the invention ‘s benefits to the concern unit and any possible down side that might accrue to the concern unit as a consequence of implementing the invention ) .4.1.3 Incentives to introduceThe 3rd manner a direction comptroller ‘s function engagement affects the development of inventions is through their inducements to introduce. Incentives include a direction comptroller ‘s wagess and future chances but besides includes the enhanced occupation satisfaction that comes from greater occupation enrichment ( Argyris & A ; Kaplan, 1994 ) These inducements are likely to be mostly determined by the direction comptroller ‘s higher-up who, for direction comptrollers with a concern unit orientation, is likely to be the concern unit director. In such state of affairss, inducements are more likely to be geared to the accomplishment of concern unit ends where the direction comptroller will take to bring forth information that is geared towards accomplishing these ends and, as such, will be less likely to be constrained by conventions of functi onal accounting ; furthermore, in order to run into the assorted demands of the concern unit, inventions are likely to be extremist compared to bing pattern ( Emsley, 2005 ) . For direction comptrollers who are functionally orientated, their higher-ups will be comptrollers who are more likely to aline direction comptrollers ‘ inducements with the accomplishment of functional ends ( such as pull offing hard currency flows and conformity coverage ) than concern unit ends. In such state of affairss, there is less incentive and motive for them to prosecute inventions designed to accomplish concern unit directors ‘ ends. This state of affairs is particularly likely if direction comptrollers with a functional orientation have to put considerable clip and attempt to convert the concern unit director of the invention ‘s benefits or if prosecuting those inventions threatens the accomplishment of functional ends. These statements all lead to the outlook that the function engagement of direction comptrollers will be associated with their innovativeness ( Emsley, 2005 ) . Some research workers have identified factors such as deficiency of top direction willingness, deficiency of equal function theoretical accounts, the accent on fiscal accounting and the laterality of computing machine based accounting systems. Others have included organizational scheme, construction and the influence of communicating channels as factors act uponing the diffusion of direction accounting inventions ( Yazdifar & A ; Askarany, 2008 ) .4.2 Barriers to following new accounting techniquesEverett and Waldron ( 2000 ) mentioned that restrictions relative to a house ‘s human resources were the most comA ­monly cited barriers to the debut of new accounting techniques and patterns. In peculiar, the cost of alteration related to people and clip, and a deficiency of relevant accomplishments were the top three barriers reported, as shown in Table ( 2 ) 40 % or more of the respondents identified each of these three factors. The 4th most cited barrier, selected by 37 % of the respondents, was direction inactiveness. This job, which repA ­resents yet another human resource barrier, besides featured in a survey of barriers to UK maker ‘s acceptance of throughput accounting that was conducted by Dugdale and Jones ( 1998 ) . It would look that more attempt demands to be expended in educatA ­ing troughs about the now accounting techniques and the benefits that can be realized from their usage. Askarany and Yazdifar ( 2007 ( indicated that factors related to the features of inventions are seemed to be among the most of import influencing factors impacting the diffusion of cost and direction accounting alterations: 1. Lack of suited package plans. 2. Cost of system set up and its execution. 3. Cost of keeping and roll uping cost information. 4. Lack of information on available bing techniques. 5. Management policies and precedences. 6. Lack of appropriate cost accounting accomplishments. 7. Low benefit arising from alteration compared with higher needed outgo. 8. Lack of assurance in the ability of new accounting techniques. 9. Adequacy of current system. 10. Employee opposition. 11. Insufficiency of the current system non being of import plenty to necessitate alteration in the costing system. 12. External fiscal or cost accounting criterions or patterns5.0 Findingss and RecommendationsThe findings suggest that top direction committedness and support is a cardinal factor in acceptance and successful execution of new cost and direction accounting techniques. However, the top direction committedness and support will be more effectual if it is backed up by sufficient top direction penetration. They need to cognize about the new techniques being implemented in their company and be able to pass on this to others. The findings besides indicated that direction accounting inventions may be able to cut down the misfit between direction accounting techniques and the altering environment of operation patterns. As Snell & A ; Dean ( 1991 ) suggest, mechanization, TQM and JIT are major inventions in operational patterns in companies around the universe, and they contribute to the integrating of phases, maps and ends in what has been called a new fabrication paradigm. The consequences of the research provide of import information to ease the diffusion of late developed direction accounting techniques in pattern. Such developments are expected to increase the satisfaction of users of current direction accounting information. The findings may besides be helpful in be aftering successful execution of any direction accounting alteration programme. The research findings suggest that directors and practicians should seek a better apprehension of the nature and features of new direction accounting techniques that they are be aftering to follow. The findings are besides relevant for directors and practicians working in group administrations, as the research suggests that they need a better apprehension of the operations and demands of subordinate companies. In 2002, Johnston, Brignall, and Fitzgerald recommended that at that place look to be six requirements that appear to assistance and underpin coaction: team-working ; sound and good established accounting systems ; comptrollers with good concern and procedure cognition ; comptrollers with a flexible position of their functions ; comptrollers with good interpersonal and communications accomplishments ; comptrollers who were willing to dispute the position quo and facilitate alteration. The comptrollers who worked closely with operations directors in procedure alteration appear to be non-traditional comptrollers, who act as facilitators and anchors for concern determinations. There are several issues for operations directors in order to interrupt down the tenseness between operations directors and direction comptrollers. First, there is a demand to promote comptrollers to go involved in the operation and to understand, first manus, the issues confronting operations directors. Second, this may be achieved by greater usage of cross-functional squads non merely to portion understanding but besides to make common ownership of jobs. Third, operations directors need to recognize and utilize the accomplishments of the comptrollers, in peculiar promote their functions in supplying non-financial information and utilize their accomplishments in interpretation and circulating information. Fourth, operations directors should see comptrollers as facilitators non as a barrier to alter. It would look that the potency of direction comptrollers is much maligned and misunderstood and their accomplishments undervalued and under-utilised in procedure alteration – a ca rdinal undertaking for operations directors. Using the refined instrument, the following 14 points were identified to mensurate features of direction accounting invention: 1. Can acquire the occupation done quicker. 2. Can make the occupation easier. 3. Can better the quality of service. 4. Can make the occupation more efficaciously. 5. Can accomplish greater control over work procedures. 6. Can be learned rapidly and easy. 7. Is easy to implement. 8. Is compatible with exist-ing procedures. 9. Has minor deductions for other procedures. 10. Is compatible with corporate civilization. 11. Advantages/benefits are clear and incontrovertible. 12. Results are easy reported/communicated. 13. Able to test the technique to guarantee it does what it said it would. 14. Enhances the profile and repute of the company ) Askarany & A ; Yazdifar, 2007 ) .6.0 DecisionManagement accounting work out organisational public presentation for decision-making, coorA ­dination and motive utilizing techniques such as cost allotment, duty centres, trans portation monetary values, merchandise costing, public presentation measuring and budgeting while operations direction concerned with non-financial facets of public presentation such as clip, quality, flexibleness and invention, which are both techniques stairss in a concatenation taking to increased house value. Even if direction accounting can be described as fiscal and hierarchal, and concerned with criterions and control, it may good hold a function in the new manufacA ­turing scene. In add-on, direction accounting and operations direction have much to state to each other because, as Bromwich and Bhimani ( 1994 ) note, many challenges confronting modA ­ern direction accounting semen from an operations environment. The writers ‘ analysis justify this position: new ways to gestate of direction accounting emerge from analyzing its interaction with operations direction. Both have similar concerns and decisions about the importance of non-financial information in modern fabrication environA ­ments. A In whatever manner, the paper analysis confront the imitation of accounting frequently made in arguments about operations direction and more by and large. Hansen and Mouritsen ( 2007 ) recommend that the linguistic communication of operations is non a strictly non-financial. Employees do understand fiscal linguistic communication to a certain extent. Standard cost systems are used as a catA ­alyst for betterment procedures and ‘pseudo net income centres ‘ provide inducements for continA ­uous betterment. In add-on, direction accounting is of import as it describes the economic sciences of flexibleness, velocity and invention. As good they argue that standard cost systems and discrepancy analysis do non needfully conflict with aspirations for ‘zero defect ‘ schemes and sidelong dealingss as is suggested by many operA ­ations direction observers. Operations direction has confronted direction accounting for rather a piece. on the other manus, direction accounting could likewise be a confront for operations direction, at the same clip as the restrictions around and within operations depend upon computations that join flows of merchandises and services, persons with organisational ends, and thoughts of fight to profitableness and control. Management accounting and operations direction can larn and develop one from the other. There is an unsolved tenseness between the different functions of nonfinancial public presentation steps in respect to local and cardinal information systems that build on two different sets of logic, one is oriented towards operational acquisition and uninterrupted betterment, while the other is oriented towards control. Therefore, the vagueness of the function of nonfinancial public presentation steps in incorporate fabrication still leaves us with a important inquiry for the hereafter Another trait of the MA research is the focal point on the economic sciences of integrating, and in peculiar, the demand for new cost computations in footings of supplying determination shapers in incorporate fabricating systems with better information. For case, the cost decrease potency of the ‘integration of maps ‘ such as the production and design interface can be made clear by agencies of life-cycle costing, which helps design for manufacturability. Furthermore, the economic sciences of flexibleness and quality reflected in ABC and quality bing supply input to determination shapers about the bounds of the integrating scheme. New cost computations are besides introduced in order to bring forth inducements to increase throughput by agencies of back flower or throughput accounting, which have been specifically adapted to JIT scenes. One possible function of MA research here is to look into tradeoffs between types of fabricating systems ( Hansen & A ; Mouritsen, 2007 ) . It can be conclude that operations manA ­agement and direction accounting can larn and develop one from the other. In add-on, direction accounting inventions may be able to cut down the misfit between direction accounting techniques and the altering environment of operation patterns.

Debate About Same-Sex Marriage Essay

One of America’s most debated issues today is the Same-Sex Marriage. In fact, gay marriage has been legalized in nine States in America. Having to be a part of the Christian community, we truly disagree to this for it is a sin as we consider it and we do not have to think twice in contradicting this topic. However, it doesn’t hurt to talk a little about this. Same-sex marriage will be legalized is most countries some day. The inevitable are being postponed by the generations who precede us and govern our lands. A lot of young people do not even realize the enormity of it all. We heard a lot of people say that they accept homosexuality, but that they don’t think that the whole â€Å"marriage† thing is important.. Well, it obviously is. Because when marriage happens, the things on a personal level are not just the ones affected. One’s finance, future, status, insurance, contract, and so many more will also be affected. If the government does not recognize your same-sex partner as your husband/wife, a lot of complicated situations, in terms of paperwork and justice, will arise. And that’s why we think it needs to be legalized. ‘’Jesus never said a word about homosexuality. In all of his teachings about multiple things – he never said that gay people should be condemned. I personally think it is very fine for gay people to be married in civil ceremonies.’’ – Jimmy Carter. Love has no boundaries, they say. But when referring to love, does that mean the affection between a man and a woman or the affection between two individuals, regardless the sexuality? Personally, we think, the word ‘sexuality’ from the phrase ‘regardless the sexuality’ can be referred as a boundary from the quote ‘’Love has no boundaries,’â⠂¬â„¢ — which should not be a hindrance in finding true love. Picture an x-ray photograph of two skeletons showing affection by kissing. The moment you look at it, you are slowly being baffled by the curiosity if it is a girl and a boy, a boy and a boy, a girl and a girl, or even a black man and a white woman. Just the simplicity of the connection and the beauty of the two human beings sharing love is all that should matter. Love prevails beneath all that skin. However, the institution of marriage has traditionally been defined as between a man and a woman. It is believed that marriage is the union of man and woman, uniquely involving the procreation and rearing of children within a family. Legalizing same-sex marriage would weaken the respect for the real definition of marriage. The legality of marriage has been encountering a few inconsistencies – having multiple wives; being okay of marrying your own relatives; the latest argument, same-sex marriage; and maybe in the near future, the legalization of marrying an animal. If same-sex marriage is to be approved, it will only start a chain reaction which will eventually ruin the essence of marriage. Another disadvantage would be carried on as a burden and embarrassment by their child, and an insult bullies can use against them. That is, if ever a gay family plans on adopting their own child. The child will have so many questions – why he has two fathers or maybe why he has two mothers, why he does not have a normal family. No matter how thorough and understandable their explanation is, if the child sees a normal family composes: a mother, a father, and a child, and he/she is aware that only a man and a woman can bear children, then curiosity and confusion will just hit their child harder. Being part of the Christian community, we believe that marriage is for men and women and friendship is for two individuals of the same sexuality. Yes, loving the same gender does not hurt anyone, but it just does not appeal to the culture we have learned and have been taught. God has created woman for man, and man for woman. Abiding to His rule is an act of sinfulness. Marriage is of the seven sacraments Catholic Church. It is not something a person can just plan the day before and do the day after. It is well thought and prepared for. For this is a commitment not only to your partner but also to God. Basically, we approve of gay relationships but not gay marriage.

buy custom Components of E-business essay

buy custom Components of E-business essay Planning for the changeover to e-business from the offline business is a strategic component that determines the success of the ecommerce strategy. It involves action plans that include making available the amount of capital required, trained human resource, information technology skills, technology hardware, such as computers and internet connections. This component of e-business dictates the decision on implementation methods and tools used in the changeover, depending on strengths and weaknesses of the business and the opportunities presented by ecommerce according to the vision and mission of the PepsiCo (Cross Miller, 2009). Ecommerce business is an area faced with several risks. Therefore, companies need to understand it well to ensure that they are protected against such risks. PepsiCo faces such risks as well. Some of these risks include loss of merchandise as a result of fraud, misrouting during distribution process to wrong destinations (majorly when the merchants are untrustworthy and untraceable), leading to loss of both goods and money (Cross Miller, 2009). Any businesses adopting ecommerce should ensure that third party merchants are well known, registered, and traceable to curb the loss of customers merchandise and money to potential fraudsters. This is also applicable to the risks of customers disputes of the delivered goods leading to loss of payments. PepsiCo needs to ensure that during ordering, customers provide adequate information to be able to distinguish genuine customers from fraudulent orders. This will reduce the loss money through credit card payments, which poses impacts both on the company and merchants who are forced to pay the bank charges to compensate the losses. Accuracy in processing the transactions remain key to efficient deals to avoid experiencing chargeback costs that also occur when customers dispute the transactions sometimes due to inaccuracy in the amount involved, errors in processing, authorization errors and fraudulent issues. These costs can be avoided if transactions are accurately and efficiently processed. Therefore, this means that the new ecommerce technology should be well understood before the implementation stage takes effect, to be able to seal all the possible loopholes that are likely to give way to losses (Joseph, 2008). Provision of adequate infrastructure system that warns new clients who are not conversant with purchasing on the Internet is important in proving authenticity of the company. These systems should be in a position of protecting clients passwords to sensitive personal information like credit cards to avoid exposure to fraudsters and at the same time authenticate transactions when dealing with fresh cl ients before closing the purchase orders and delivering the products to the customers. Technological components must also be put in place for a company that needs to grow in the modern business environment that is full of competition through the use of high technology machines (Joseph, 2008). The technological platform where e-Business is carried out involves of technologies that have to be tailor-made, tested out and integrated into the business. This component is one of the essential e-business components that include widely approved technological standards and requirements that generate technical procedures and platforms than computers, but can be used to pass information. Technology infrastructure involves reliable Internet connections and adequate machinery, such as computers and browser connections. Technological constituents, such as middleware, are important since they help build broad and complex e-commerce systems. Employee development is strategy that works well for many companies, including PepsiCo. Employees first need to be prepared for the change to avoid unnecessary resistance during the implementation stage. Employee development also involves training workers to be technology compliant and improve their IT skills, which are mandatory in ecommerce having in mind that technology innovation and improvement takes place every time (Shajahan Priyadharshini, 2007). PepsiCo needs to train its clients on how to access information from the companys websites without risking exposing their information to non-deserving people, such as credit card fraudsters. This training can be done through seminars and online information that can be accessed by all existing and potential customers. Many clients are very skeptical when it comes to online purchases due to the widespread Internet fraud and may only be willing to do business with very organized and secure sites. PepsiCo also needs to segment its market during marketing and advertisement of the products. This segmentation can be done in terms of age, social class to provide products that all social groups can afford, and ensuring availability of these products from the distribution stores for the retail customers at all times. One reason that has led to the success of Pepsi products is the differentiation of its brands that have been established and have built customer loyalty in those regions. Product positioning remains vital in building customer loyalty. This can quickly be done through internet marketing, which reaches more people at ago all over the world. The companys first strategy involving agreements with Yahoo picked up well and were very successful because of adequate planning, as well as embracing of the new digital technology. Other reasons include adequate planning, employee development, good management kills, infrastructure, and risk management systems. Fraudulent transactions that have always mired online transactions that make the merchants and clients lose both merchandise and money are the loopholes that have hampered Pepsis success. Thus, they need to be sealed in order to drive businesses to higher levels. PepsiCo being the second largest food and Beverage Company has very strong financial base, which is enough to implement the ecommerce strategy. Training of employees on the new internet marketing skills, supply chain management, inventory management. Implementation of the ecommerce Technology in PepsiCo involved provision of the computer gadgets and internet connection that to provide necessary platform for the change to e-Business (Shajahan Priyadharshini, 2007). PepsiCo also offered in-house trainings to the staff to be technology compliant ready to execute the ecommerce operations. The major stakeholders of the PepsiCo are the suppliers, customers, government, employees, and the management. The companys consumers need to utilize the ecommerce platform to order and pay for products conveniently, while maintaining and managing internet security risks. The internal control systems that are used to authenticate transactions need to be fully outlined with clear chain of command. The improvement of the technology has also provided good business growth opportunity enhancing PepsiCos strength in the market. The involvement of the society, production of healthy products with low sugar levels favorable for children, guarding them against health and lifestyle related diseases like obesity, diabetes, and the environmental protection proojects, gave PepsiCo business advantage over its competitors, such as the Coca-Cola company. PepsiCo does this by converting its product portfolio, forming global initiatives like calorie labeling to increase nutrition education, and backup up programs that promote physical fitness centers (Romanik, 2007). In the ecommerce, PepsiCo has adopted a responsible electronic marketing strategy that teaches children that good eating habits at an earlier age contribute to their future health. PepsiCo adopted a policy in 2009 not to advertise and sell certain products that do not meet specific nutrition level to children under age 12. The policy took effect in 2009 for beverages globally and all snacks and food in the whole world on January 1, 2011. Pepsi plans to stop selling full sugar soft drinks directly to primary and secondary schools across the world by 2012. This policy is to help schools to provide a wider range of low-calorie and nutritious beverages to their students in primary and secondary schools (Ferrell Ferrell, 2010). PepsiCo plans to implement this policy fully by January 1, 2012 and it has announced this interest on the Internet. PepsiCo does not currently sell directly to primary and secondary schools full calorie drinks in Europe, Canada, and a number of countries in the Arabian Peninsula (Ferrell Ferrell, 2010). Currently the use of iPhone has spread to users many including school going children who can easily access the information. For this reason, PepsiCo implements the responsible e-marketing strategy to ensure that information reaches the only relevant people. In as much as technology is acceptable, many online clients have since withdrawn from transacting businesses over the internet due to the widespread internet crimes committed by fraudsters. Many clients have expressed reservations and they prefer offline business transactions to e-business. Bad experience of wrong delivery and erroneous processing of transactions has also contributed to the failure of ecommerce initiative. Pepsi should not just adopt Ecommerce marketing coverage strategy since it focuses on differentiated marketing, they should also consider other aspects that accompany the marketing strategy. Many clients do not have sufficient IT skills that are required in carrying out e-business. This gave the changeover a slow start in some regions, including India, with many insisting on continued offline transaction (Joseph, 2008). Ecommerce and e-business have become the order of modern business. Many companies than need to compete have adapted the two innovations. Ecommerce and e-business involve the use of the Internet in the transaction of goods and services from production, order, delivery, marketing, and payment for the purchased goods and services. PepsiCo is one of the companies that have adopted ecommerce for about ten years and have used the new technology in inventory management, supply chain management, Internet marketing and electronic funds transfer. PepsiCo is an international company that deals in beverages and foods snacks in four major regions in North America, South America, Europe and Asia and African markets with a number of products like Pepsi-Cola, 7Up, Fritos Mountain Dew, Gatorade, Doritos, Pepsi Max, Quaker Foods, Tropicana Cheetos, Miranda, Ruffles, Aquafina, Tostitos, Sierra Mist, Walker's and Lay's Lipton. The company uses the Internet to market and sell these brands. Several strategies ensure all the stakeholders are successfully navigated through the navigation period. These include adequate planning, employee development, good management kills, infrastructure, and risk management systems. Buy custom Components of E-business essay

5 Erroneously Constructed Not Only . . . But Also Sentences

5 Erroneously Constructed Not Only . . . But Also Sentences 5 Erroneously Constructed â€Å"Not Only . . . But Also† Sentences 5 Erroneously Constructed â€Å"Not Only . . . But Also† Sentences By Mark Nichol Writers often have difficulty determining the word order in sentences in which the phrase â€Å"not only† appears followed by an example and then, subsequent to â€Å"but also,† another example. Here are fixes to five such sentences. 1. â€Å"Digital cameras are not only changing photography, but our lives.† The key to correct syntax in â€Å"not only . . . but also† constructions is, when sharing a verb between the two examples, placing â€Å"not only† after the verb: â€Å"Digital cameras are changing not only photography but also our lives.† 2. â€Å"He wasn’t only listening to tone, but also to the rhythms and patterns he would need to understand and communicate.† This sentences partially conceals the problem because not is part of a contraction. To solve it, spell out the contracted phrase, and follow the rule stated in the explanation of the example above: â€Å"He was listening not only to tone but also to the rhythms and patterns he would need to understand and communicate.† 3. â€Å"Many people prefer the squatter neighborhoods not only because they provide affordable housing but freedom from government control and a sense of community spirit.† This sentence is improved by the basic strategy of placing the verb before â€Å"not only,† but a further fix is recommended. Because the element following â€Å"but also† is a two-part phrase, freedom may be (at least initially) misconstrued as applying to both â€Å"government control† and â€Å"a sense of community spirit,† so distance the second phrase from the first: â€Å"Many people prefer the squatter neighborhoods because they provide not only affordable housing but also freedom from government control, as well as a sense of community spirit.† 4. â€Å"We house them in the nicest neighborhoods we can afford, the ones that are not only comfortable in themselves, but that mask direct evidence of the world’s unfairness.† In this example, each corresponding phrase has its own verb. When this is the case, simply place â€Å"not only† and â€Å"but also† immediately preceding the respective verbs: â€Å"We house them in the nicest neighborhoods we can afford, the ones that not only are comfortable in themselves but also mask direct evidence of the world’s unfairness.† 5. â€Å"Eventually, I began to notice that dreams are not only inspirations for creative life and interesting puzzles to be solved, but that they provided access to a world of meaning that was even greater than the tactics of nonviolent social change.† More complex sentences pose a challenge, but as in the other examples, simply break the sentence elements down. The two points of this sentence are â€Å"dreams are inspirations . . .† and â€Å"they provide access . . . .† To achieve parallel structure, precede the first phrase with â€Å"not only that† and the second one with â€Å"but also that†: â€Å"Eventually, I began to notice not only that dreams are inspirations for creative life and interesting puzzles to be solved but also that they provide access to a world of meaning that was even greater than the tactics of nonviolent social change.† Want to improve your English in five minutes a day? Get a subscription and start receiving our writing tips and exercises daily! Keep learning! Browse the Grammar category, check our popular posts, or choose a related post below:Writing a Reference Letter (With Examples)Cannot or Can Not?When to Spell Out Numbers

TELUS company Research Paper Example | Topics and Well Written Essays - 750 words

TELUS company - Research Paper Example This paper gives a detailed case analysis of TELUS Corporation and describes its current financial status. Keywords: telecommunication industry, competitive advantage, business strategy TELUS Case Analysis The telecommunication industry is viewed as being highly dynamic and is characterized by ever growing competition. The communication industry has gone through a revolution from the postage of hand written letters, to telephone communication and to mass communication through wireless gadgets and the internet (Rens, 2001). TELUS Corporation is one of the key telecommunication companies competing in the global market for customers’ usage and advancing communication technology. The company focuses on more than the telephone services by allowing use of IP, data, voice and wireless technology to provide their customers with fast, convergent, efficient and convergent solutions. The company was started in Alberta in 1990 and entered into a merger with BCTel in 1999. Currently, the c orporation provides services in entertainment, internet, video, satellite, internet access and voice services. The corporation is considered to be the third largest telecommunication operator in Canada having approximately 7 million customers. The company’s major competition comes from Roger with over 8 million users and Bell with slightly over 7 million users. In 2010, the company posted annual revenue of over 9 billion dollars (TELUS Corporation). The condition of the industry environment is favorable since the number of wireless subscribers in the Canadian market is fast growing and has a medium level penetration. The 21st century has presented the corporation with new challenges which have had an impact on its financial status. The major challenge facing the company is the high level of competition that is experienced in the telecommunication industry (Aburdene, 2007). It can be observed that although the company is among the largest mobile operators in Canada, it takes u p the lowest market share. Rogers has 36 percent, Bell has 29 percent while TELUS has 28 percent. Recent studies have found out that the company’s market share is affected by three major aspects. First, the brand awareness of the company’s products and services is relatively lower in comparison to the other two key players. Secondly, their variation strategy is poor and fails to yield the desired results. Finally, the company’s average price is higher, for example it is 38 percent higher than Bell’s and 7.58 percent higher than Rogers’. The company faces increased competition as it operates in the deregulated market place. The competition does not only arise from the giant telecommunication company but also from emerging companies that provide improved services such as the IP telephone (Aburdene, 2007). Here, the greatest challenge is holding on to their market share and remaining at the top of all market segments. The competition in the market has been intensified by dynamic customer needs and high levels of consumer sovereignty. Consumers can easily switch their good and service providers in the telecommunication industry depending on their tastes and preferences (Aburdene, 2007). The company is advised to adopt the use of the latest technology in order to satisfy needs of the customers and to compete

Irrational Consumer Behavior. Why consumer often makes irrational Essay

Irrational Consumer Behavior. Why consumer often makes irrational decision to buy a low quality product because of advertisement or cultures - Essay Example Often a big poster of advertisement or television leads people to make some irrational decision in buying products. The role of television advertisement is significant in irrational consumer behavior (Mafe & Blas, 2007). Consumers often buy a low quality product because they were â€Å"deceived† by the advertisement. This happens because a majority number of individuals just trust tons of beautiful fonts, and words on the advertisement without making any further research about the products. The importance of the sensory receptors (eyes, ears, nose, mouth, and skin) plus peer pressure play an important role in irrational buying. Thus, the marketers often create great teasers to play with the consumer emotion because they know that the coherent pictures and the dynamic graphic on the commercial video are enormous stimuli for getting the consumer attention. Advertisement makes a lot of people ignore the details that are more important than the words that are written on the advert isement. If individuals do more research before they buy the products, they will make the rational choice. However, only a few people are eager to look up additional information on the internet when they are already falling in love with the advertisement on the Television, and Posters. Furthermore peer pressure is also involved in influencing people’s mind when deciding the products that they want to purchase. All of this influential advertisements, that are created by marketers often lead people in choosing some of the bad choices. The marketer has a great way to advertise their product in society with the right timing, and at the right moment. Therefore, people’s perception of being interested at some commercial often lead many people to forget about the health issue because of their subliminal perception. This forces the consumers to purchase more expensive products of low quality because of advertisement Stimulus of the big brand products, and get a poor service by paying a great amount of money after just looking at the descriptive terms of the advertisement. Health is one of the crucial issues in this world. Individuals need health in order to do their jobs. However, there are a lot of health issues in today’s world. But why people often make an irrational decision by buying these unhealthy products with higher price instead of cheaper healthier foods? It is because people frequently consume unhealthy foods. For example, they are willing to spend $1 more for Soda like Coca Cola, and Sprite. This is because of they are attracted by the beautiful soda commercial. Many of soda firms contract a great marketers in their division to market the products. So today, a lot of Soda Corporations are focused on the subliminal perception of people. â€Å"Stimuli that are too weak or to brief to be consciously seen or heard may nevertheless be strong enough† (Schifmann & Kanuk, 2009, Pg. 160). It is about the stimulated awareness of people t hat responds to the advertisement they have watched. By understanding this fact, the marketers use the subliminal commands like DRINK SPRITE, and filming a commercial that tells the audiences that COKE is the best beverage to relieve the feeling of thirst. These types of advertisement have a high effectiveness in becoming a great attention grabber. A big number of people make an irrational decision by buying these drinks as their daily beverages when they can buy cheaper bottle of water that is healthier. Even though Soda brings many health issues like Diabetes, and Obesity, they don’t care about that because they prefer to satisfy their needs after watching the interesting advertisement. Mostly these ads are aired on television, and television advertisement plays a great role in purchase decisions