Final exam - international law Essay Example | Topics and Well Written Essays - 1500 words

Sinas Story Multidimensional Approach in Understanding of Human Behavior

Through the Dimensions of Person, Environment, and Time Attempting to increase a more profound comprehension of human conduct, researchers have built up a multidimensional methodology that incorporates perception of such powerful factors of human life as individual, condition and time.Advertising We will compose a custom coursework test on Sina’s Story: Multidimensional Approach in Understanding of Human Behavior explicitly for you for just $16.05 $11/page Learn More Although in all actuality those components are indistinguishable from one another, it is conceivable to concentrate on them independently, and later on superpose them in an all around requested picture of one’s conduct. A perfect case to examine utilizing multidimensional methodology is the tale of Sina (as introduced in Hutchinson 2007), a lady who made due through the changing states of the time and nature attributable to her amazing individual qualities. From the component of individual, Sina seems to ha ve a perfect blend of characteristics to experience an amazing hardships. Organically, her body is sufficiently fit to endure the difficulties of bearing five youngsters in the outrageous states of starvation, hard work, irresistible ailments, and the pressure of getaway. In spite of all that, Sina still has enough milk to take care of her kids and enough vitality to go through the wilderness. Her mental characteristics additionally add to her prosperity: having the option to control feelings, Sina guides her psychological endeavors at finding the ideal way-out from the apparently miserable circumstance. Utilizing her influential administration aptitudes she persuades the entire group of the need to chance the departure; and once being in the USA, she utilizes her fast intellectual capacities to gain proficiency with the language and adjust to the new reality (Hutchinson 2007). The last couldn't be conceivable without her decided at this point adaptable otherworldly self: along with having a solid inward turn and sentiment of equity that didn't permit Sina to endure her hopelessness, she is sufficiently versatile to coordinate into the US society and acknowledge its language, instructive and in any event, values.Advertising Looking for coursework on brain research? We should check whether we can support you! Get your first paper with 15% OFF Learn More Environment is the factor that constantly scrutinizes Sina. For a certain something, her physical condition continually changes: from the solace of her rural life she is moved to the center of no place to work in the rice fields; at that point she escapes through the wilderness and lives in an UN camp, to increase last solace in the US rural house (Hutchinson 2007). The social organization of family is a solid supporting variable for Sina: encompassed from the start by an enormous gathering of more distant family, she loses a considerable lot of her family members during the hardship times, yet the ones who endu re keep in touch and offer passionate help to one another. It creates the impression that because of individual qualities of both, Sina and her better half have changed social jobs: while Sina goes about as a solid decided leader of the family, her agreeable accomplice is very nearly a mental meltdown since the time move was made to oppose the troublesome life conditions. Social relations additionally adjust, as Sina acquires support from the state social administrations in the US and even gets money related assistance from a support. US condition lets Sina create herself in the circles of instruction and work and uncover her administration aptitudes practically speaking. Time is another conclusive factor in Sina’s life: it appears that time accelerates and eases back down contingent upon the existence conditions. Sina exhibits a brilliant case of quick cultural assimilation as she converges with the US society. She likewise encounters sudden moves throughout her life when cl earing, departure and resettlement happen. She can productively endure those movements because of her time direction to the future: admitting that migration to the US was essential for the eventual fate of her kids, Sina shows a restriction to her husband’s time discernment that is coordinated to the past (Hutchinson 2007). The mix of individual, ecological, and time measurements is unequivocal for progress or disappointment in the difficulties of life.Advertising We will compose a custom coursework test on Sina’s Story: Multidimensional Approach in Understanding of Human Behavior explicitly for you for just $16.05 $11/page Learn More Sina’s story has all the earmarks of being an ideal model outlining how those three components interface and decide the course of one’s presence. In this way it is urgent to encourage the information on those measurements for a superior comprehension of human conduct. References Hutchinson, Elizabeth D. (2007). Measurements of human conduct: Person and Environment (third ed.). Thousand Oaks, CA: SAGE Publications. This coursework on Sina’s Story: Multidimensional Approach in Understanding of Human Behavior was composed and presented by client Hezekiah Valenzuela to help you with your own investigations. You are allowed to utilize it for research and reference purposes so as to compose your own paper; in any case, you should refer to it as needs be. You can give your paper here.

GoodData founder Roman Stanek talks about his business

GoodData founder Roman Stanek talks about his business INTRODUCTIONMartin: Hi, today we are in San Francisco and doing good with GoodData. Roman, who are you and what do you do?Roman: Im Roman Stanek, Im the founder and CEO of GoodData and we help companies to collect, store, organize, analyze, visualize and distribute data.Martin: Great.Martin: What did you do before you started this company?Roman: I started number of companies, multiple companies, all in hi-tech space. When Java was two months old I started company called Net Beans and its now part of Oracle. Then I moved on and started company called Systinet thats now part of HP and its one of the first cloud-based companies. AWS started, it was my first customer was AWS a long time ago.Martin: So you are totally into clouds?Roman: Totally the cloud follow ups, exactly, 11-12 years.Martin: Great. And how did you come up with the idea of GoodData?Roman: The GoodData idea is actually my initial idea 20-years ago when I started my career. I actually spent time in the database business, I worked for Sybase and seven years ago, when I started, I looked at what the next opportunity would be. I kind of came up with this idea of kind of data in the cloud and as a next big thing. And it was so early, the term big data was not coined then, and even the fact I was able to buy gooddata.com, data was not in fashion in 2007 when I actually started the company.BUSINESS MODEL OF GOODDATAMartin: And can you briefly describe how the business model works at GoodData?Roman: The business model is a SaaS model, so we dont Its a subscription based model. As I said, we help companies to manage their data and GoodData is an end-to-end platform. So, we do every single step from getting the data to getting the finished visualization and so forth and so on, and we charge monthly fee for it and thats kind of the most predictable and the most efficient way how companies can buy analytics these days.Martin: Ok. And are you focusing on a specific kind of function in a company, like marketing, sales, funds, whatever, or is it that you are a general platform for everything related to data?Roman: It is actually, on one hand Gooddata is generic platform, so it can be used by IT and different parts of organization. But if you look at whats happening at modern enterprise, only 5-7 years ago most of the data was created inside of the firewall, in some ERP function in some SAP and so on, and thats where most analytics used to be. Now, the analytics is all focused on external, the touch points with customers, how do we interact with our customers and prospects and partners on the web, on social and mobile and so on. So, most of the data is actually created outside of the firewall and thats why we analyze it in the cloud, and the next step would be, kind of the internet of things when 99% of data will be created outside of the firewall. Now we analyze the interactions of our customers data, in couple years we will be analyzing interactions with devices of our customers. And thats kind of the next evolution of big data.Martin: How did you acquire the first customers when you started out?Roman: How did we acquire customers Its interesting If you look at being entrepreneur, your first customer is almost like your VC. They almost get no benefit out of it, not even equity, and so the first customer needs to be somebody who really trusts you, who actually is so visionary that he wants to do better than just follow company. They want to help the whole industry, because its a lot of reward, working with a product thats half build, half backed, not ready, its actually a lot of work and even if you get it for free, its still difficult.Martin: How do you convince those guys?Roman: Again, its they need to be visionary, you dont need to convince them, they almost need to convince you. The first customer needs to be who says Im looking for is to increase the competitiveness of my company. Im really into it. It really needs to be almost like a co-founder.Martin: Okay, gre at!CORPORATE STRATEGYMartin: Lets talk about corporate strategies. What do you think is the distinction between you and your competitors?Roman: What really makes us set apart is, first of all, we really have this vision for solving the problem completely. Most companies, if you ask them What do you do?, they say We do: how we do visualization or we do data cleansing, or some of the aspects of data measurement, and we essentially do the whole end-to-end from data to insights.Martin: Ok, great. If youre looking at your product strategy for the next 3-5 years, what are the areas you would like to dig into?Roman: The next 3-5 years its going to be a lot about the volume of data, internet of things, unstructured data, more and more data is now being introduced by the way we interact, the visual and social and so on. Its also going to be about being able to find insights automatically, machine learning and so on. And the last one is ability to benchmark data automatically. If I tell you t hat you can close a deal in 20 days, its valuable, but if I tell you that your competitors close deals in 10 days, you know that youre not doing well. So, being able to kind of put data in perspective is going to be more and more important.Martin: When you look at the marketplace, there are several big data startups who are just trying to solve one problem and one industry, like, for example, for the finance industry and banking etc., there are several startups. And youre trying to solve this kind of big data problem for lot of functions, for lot of industries. What is the reason behind doing that? Would it be more adventurous for focusing only on one industry and solving their problems much better?Roman: I see that this is kind of, as I said, on one hand we are generic platform, but we really focus on sales and marketing executive. Thats where the most of the customer interaction actually is. And at the same time, kind of the cloud based platform that is open and has APIs and so on . We actually let our customers to decide and take us where they want to take us.Martin: Ok, great.MARKET DEVELOPMENTMartin: If you look at the market in general, what is the perspective on the major trends happening right now in the cloud industry?Roman: The cloud industry, first of all, big players are really investing heavily. This city was full of Oracle in the last couple days and Oracle is saying well yes, its not only Google and AWS, its also Oracle, Microsoft is big in the cloud and so on. Its really kind of industry that is maturing very fast and its being kind of endorsed by major players. In five years, we will not see the traditional IT organization as we see today. Its going to all move to the cloud and the CIO will not stand for informational infrastructure, it will actually be innovation.Martin: OK. And do you also see some kind of external certification companies, lets say certifying security, or data related kind of concerns?Roman: Oh, its already happening, obvious ly, the security and privacy. We actually, big part of it we are kicking off of data privacy initiative. But there are many organizations that do it.Martin: OK, great.ADVICE TO ENTREPRENEURS FROM ROMAN STANEK During our interview tour in Silicon Valley, we talked with entrepreneur Roman Stanek about the business model of GoodData. Furthermore, Roman shares his learnings and advice for young entrepreneurs.The transcript of the interview is included below.INTRODUCTIONMartin: Hi, today we are in San Francisco and doing good with GoodData. Roman, who are you and what do you do?Roman: Im Roman Stanek, Im the founder and CEO of GoodData and we help companies to collect, store, organize, analyze, visualize and distribute data.Martin: Great.Martin: What did you do before you started this company?Roman: I started number of companies, multiple companies, all in hi-tech space. When Java was two months old I started company called Net Beans and its now part of Oracle. Then I moved on and started company called Systinet thats now part of HP and its one of the first cloud-based companies. AWS started, it was my first customer was AWS a long time ago.Martin: So you are totally into clouds?Roman: Totally the cloud follow ups, exactly, 11-12 years.Martin: Great. And how did you come up with the idea of GoodData?Roman: The GoodData idea is actually my initial idea 20-years ago when I started my career. I actually spent time in the database business, I worked for Sybase and seven years ago, when I started, I looked at what the next opportunity would be. I kind of came up with this idea of kind of data in the cloud and as a next big thing. And it was so early, the term big data was not coined then, and even the fact I was able to buy gooddata.com, data was not in fashion in 2007 when I actually started the company.BUSINESS MODEL OF GOODDATAMartin: And can you briefly describe how the business model works at GoodData?Roman: The business model is a SaaS model, so we dont Its a subscription based model. As I said, we help companies to manage their data and GoodData is an end-to-end platform. So, we do every single step from getting the data to getting the finished visualization and so for th and so on, and we charge monthly fee for it and thats kind of the most predictable and the most efficient way how companies can buy analytics these days.Martin: Ok. And are you focusing on a specific kind of function in a company, like marketing, sales, funds, whatever, or is it that you are a general platform for everything related to data?Roman: It is actually, on one hand Gooddata is generic platform, so it can be used by IT and different parts of organization. But if you look at whats happening at modern enterprise, only 5-7 years ago most of the data was created inside of the firewall, in some ERP function in some SAP and so on, and thats where most analytics used to be. Now, the analytics is all focused on external, the touch points with customers, how do we interact with our customers and prospects and partners on the web, on social and mobile and so on. So, most of the data is actually created outside of the firewall and thats why we analyze it in the cloud, and the next step would be, kind of the internet of things when 99% of data will be created outside of the firewall. Now we analyze the interactions of our customers data, in couple years we will be analyzing interactions with devices of our customers. And thats kind of the next evolution of big data.Martin: How did you acquire the first customers when you started out?Roman: How did we acquire customers Its interesting If you look at being entrepreneur, your first customer is almost like your VC. They almost get no benefit out of it, not even equity, and so the first customer needs to be somebody who really trusts you, who actually is so visionary that he wants to do better than just follow company. They want to help the whole industry, because its a lot of reward, working with a product thats half build, half backed, not ready, its actually a lot of work and even if you get it for free, its still difficult.Martin: How do you convince those guys?Roman: Again, its they need to be visionary, you d ont need to convince them, they almost need to convince you. The first customer needs to be who says Im looking for is to increase the competitiveness of my company. Im really into it. It really needs to be almost like a co-founder.Martin: Okay, great!CORPORATE STRATEGYMartin: Lets talk about corporate strategies. What do you think is the distinction between you and your competitors?Roman: What really makes us set apart is, first of all, we really have this vision for solving the problem completely. Most companies, if you ask them What do you do?, they say We do: how we do visualization or we do data cleansing, or some of the aspects of data measurement, and we essentially do the whole end-to-end from data to insights.Martin: Ok, great. If youre looking at your product strategy for the next 3-5 years, what are the areas you would like to dig into?Roman: The next 3-5 years its going to be a lot about the volume of data, internet of things, unstructured data, more and more data is now being introduced by the way we interact, the visual and social and so on. Its also going to be about being able to find insights automatically, machine learning and so on. And the last one is ability to benchmark data automatically. If I tell you that you can close a deal in 20 days, its valuable, but if I tell you that your competitors close deals in 10 days, you know that youre not doing well. So, being able to kind of put data in perspective is going to be more and more important.Martin: When you look at the marketplace, there are several big data startups who are just trying to solve one problem and one industry, like, for example, for the finance industry and banking etc., there are several startups. And youre trying to solve this kind of big data problem for lot of functions, for lot of industries. What is the reason behind doing that? Would it be more adventurous for focusing only on one industry and solving their problems much better?Roman: I see that this is kind of, as I said, on one hand we are generic platform, but we really focus on sales and marketing executive. Thats where the most of the customer interaction actually is. And at the same time, kind of the cloud based platform that is open and has APIs and so on. We actually let our customers to decide and take us where they want to take us.Martin: Ok, great.MARKET DEVELOPMENTMartin: If you look at the market in general, what is the perspective on the major trends happening right now in the cloud industry?Roman: The cloud industry, first of all, big players are really investing heavily. This city was full of Oracle in the last couple days and Oracle is saying well yes, its not only Google and AWS, its also Oracle, Microsoft is big in the cloud and so on. Its really kind of industry that is maturing very fast and its being kind of endorsed by major players. In five years, we will not see the traditional IT organization as we see today. Its going to all move to the cloud and the CIO will not stand for informational infrastructure, it will actually be innovation.Martin: OK. And do you also see some kind of external certification companies, lets say certifying security, or data related kind of concerns?Roman: Oh, its already happening, obviously, the security and privacy. We actually, big part of it we are kicking off of data privacy initiative. But there are many organizations that do it.Martin: OK, great.ADVICE TO ENTREPRENEURS FROM ROMAN STANEKMartin: You started several companies, Roman. What advice would you give your son if he would ask you Should I start a company and how should I do it?Roman: I would say, at the end of the day, being entrepreneur its, you have to really work hard, its all about being all-in in what you do and being extremely paranoid every time you have a good idea, you have to always assume that there will be 10 people who actually do the same. At the same time, you have to assume a lot of risk. Because you do something that nobody has done before you . So, its kind of that combination of being able to be all-in into an area or initiative that nobody believes in, thats kind of combination thats difficult for many people. Some people like to work hard, but they would not take the risk. Some people to take the risk but they are not willing to work hard. And you have to do both.Martin: What advice can you give somebody who says I want to start a company but I dont have an idea?Roman: Go and get a job and see where there are problems. That’s how many large companies started, by somebody saying I worked for this large company, I was kind of disappointed by this missing piece of the process so I clearly saw there is something missing and I went and automated it. I think thats the safest way how to start a company, its to actually spot a problem in somebodys payroll.Martin: And what other advice could you give your son?Roman: For my son, for my son its all about spend a little time in school, learning not only how to play at computers , but how to read and how to develop some critical thinking, how to be creative and so on. Because this century is going to be all about creativity and critical thinking, its going to be century when flexible and adventurous and creative people will actually win.Martin: Roman, thank you very much for your time.Roman: Excellent, thank you.Martin: And for you thinking about starting a company, next time you try to assess an idea, be critical about it. Thank you very much.

John Steinbeck s Of Mice And Men - 1253 Words

Kaylin West Ms. Snyder Ms. Kovacs English 11 13 April 2015 The Struggle of the Powerless Zukav once said, The pain of powerlessness is excruciating. It is the most painful experience on earth, and everyone shares it. John Steinbeck captures the gist of this quote through the representation of his characters in Of Mice and Men. Powerlessness can be broken down into broad categories. Steinbeck focuses on the financial, gender, and cultural conflicts many Americans faced during the Depression Era. Migrant workers Lennie Smalls, George Milton, and Candy all experience financial hardship due to their inability to overcome their inevitable financial circumstances. Curley s wife struggles with being unimportant, irrelevant, and weak because of her gender. Crooks, a black man, lacks power and choice because of his ethnic background. In Of Mice and Men, John Steinbeck demonstrates the theme of powerlessness in the 1930 s through the struggles of migrant workers, women, and African Americans. In the 1930 s, migrant workers often experienced powerlessness. Migrant workers were stuck in one place, were poor, and had little to no education. In the story, migrant worker Lennie becomes helpless when trying to respond to the boss. His boss questions, Lennie, Small! [...] What can you do? (Steinbeck 22). Since Lennie is slower than the rest of the men mentally, he is dependent upon George. George has the first and last say in everything Lennie does. So, when Lennie is facedShow MoreRelatedJohn Steinbeck s Of Mice And Men1248 Words   |  5 PagesIn Steinbeck s novel Of Mice and Men, He uses imagery many times to create a realistic setting and plot. Steinbeck’s depiction of migrant workers and their daily complications during the depression are objectively precise due to his use of imagery with idioms, dreams, nature, loneliness and animal imagery. The main theme of the book transpires to be loneliness and fate. While George and Lennie, the main characters have a synerget ic relationship, fate steps in and does away with their dreams, whichRead MoreJohn Steinbeck s Of Mice And Men897 Words   |  4 Pagesthat we possess. Many people feel certain emotions based on events that have taken place in their lifetime or how they were raised throughout their childhood. In John Steinbeck’s Of Mice and Men, he portrays the feelings of isolation and loneliness in three different characters. George’s isolation is illustrated in Steinbeck’s, Of Mice and Men. George expresses many hard feelings towards Lennie at the opening of this story. â€Å"‘...you’re a lot of trouble,’ said George. ‘I could get along so easy and soRead MoreJohn Steinbeck s Of Mice And Men1243 Words   |  5 Pagesis what John Steinbeck achieves by portraying this through the characters in his novella Of Mice and Men. The main characters are affected by loneliness in their own different way throughout the novella. rf The loneliness is maintained by the challenges that the characters have to face, and they sustain those challenges of being inhumane towards each other. Crook, a figure in the story who experiences discrimination encounters the challenge of race, due to the book’s setting in the 1930’s duringRead MoreJohn Steinbeck s Of Mice And Men1080 Words   |  5 Pagesâ€Å"I want you to stay with me Lennie. Jesus Christ, somebody’d shoot you for a coyote if you was by yourself.† The novel Of Mice and Men by John Steinbeck shows the relationship between two migrant workers in the 1930s, George and Lennie, along with the other members on the new ranch that they began working on. Georgie and Lennie dreamed of following the American Dream and owning their own patch of land and the novel revolves around the dream and the obstacles that stand in their way. Lennie, a strongRead MoreJohn Steinbeck s Of Mice And Men1286 Words   |  6 PagesThe realistic fiction novella O f Mice And Men by John Steinbeck explains the journey of two migrant farm workers. Lennie and George are forced to overcome the Dust Bowl and The Great Depression around 1938. This makes jobs even harder to come by because everyone wanted one. Lennie and George were kicked out of Weed and they now work at a ranch in Soledad. At the new farm the friendship between Lennie and George becomes harder to maintain. The people on the farm are all different shapes, sizes, andRead MoreJohn Steinbeck s Of Mice And Men2167 Words   |  9 Pagesjobs. In John Steinbeck’s Of Mice and Men, George Milton and Lennie Small wander through California in search of a new job that would help them make enough money to live their American dream on â€Å"the fatta the lan’†(Steinbeck 14). George and Lennie’s hard work and determination is not enough for them to live their dream. Lennie has a mental disability that slows the two friends down from living their dream; they have to ru n from job to job because of Lennie’s unintentional actions. Steinbeck incorporatesRead MoreJohn Steinbeck s Of Mice And Men1360 Words   |  6 Pagesfeeling, thinking and acting in everyday life. In the story Of Mice and Men by John Steinbeck, a duo of farmers, George and Lennie, search for work wherever they can. Their dream of having a farm of their own is coming into reach, while George has to wield Lennie away from the temptation of Curley’s wife and the reality of what Lennie can do. John Steinbeck uses characterization to illustrate the nature of human existence. Steinbeck portrays George as a man who tries to help, and helps others soRead MoreJohn Steinbeck s Of Mice And Men1448 Words   |  6 Pages In the novella, Of Mice and Men, John Steinbeck discusses the idea of loneliness and how people who work at the ranch have no family and no future in lives. He indicates that all people at the ranch are lonely, but he specifically uses a few characters to highlight their state of being lonely and more miserable than the others. He emphasizes the loneliness of ranch life during the Great Depression, and shows how people are willing to try and find friendship in order to escape from the state ofRead MoreJohn Steinbeck s Of Mice And Men1205 Words   |  5 Pagesand the time period of John Steinbeck s novella, Of Mice and Men, exemplifies the idea that people from minorities are held back from achieving their version of the ‘American Dream’. This goes to prove not everyone will overcome the overbearing tidal waves of their hardship s, which makes the American Dream nothing more than a dream to them. Crooks, the black stable hand, faces discrimination due to his skin color as this unfortunately was common in the 1930’s. John Steinbeck uses Crooks’ situationRead MoreJohn Steinbeck s Of Mice And Men968 Words   |  4 PagesSolidifying the theme of John Steinbeck’s Of Mice and Men, the protagonist George expresses his significant loneliness despite a strong kinship with his friend Lennie, â€Å"’I ain’t got no people†¦ I seen the guys that go around the ranches alone. That ain’t no good’† (41). Published in 1937, amidst the horrific turmoil of the Great Depression, Steinbeck’s novella struck a sensitive chord with readers. Set in the heart of California’s Central Valley, this story follows two men, George and Lennie, as they

Analysis Of A Doll House By Henry James - 963 Words

In Daisy Miller by Henry James the author takes us on an adventure of a self centered American woman who has no desire to conform to society. On the contrary in A Dolls House, Henrik Ibsen shows Nora as woman who is also not bothered by society, but for less selfish reasons. Both women are willing to do what is necessary for Daisy it is what is necessary to fulfill her own needs and for Nora what is necessary to fulfill the needs of the ones she loves. Despite the motives of both women, each author shows the empowerment behind each character. James and Ibsen discuss how the power of women is portrayed through independence, courage and innocence. Independence is something everyone craves but may not always achieve. Your roots may grow this characteristic early in life or a life changing event may cause you to seek it. Daisy Miller travels throughout Europe unchaperoned until she comes across a gentleman, Winterbourne. James sets the tone of Daisy’s adventures after she meets Wi nterbourne by noting, â€Å"A young man was not at liberty to speak to a young unmarried lady except under certain rarely occurring conditions† (pg 5), which shows the outlook of the European Society. Despite the European ways, Daisy engaging with Winterbourne shows her independence from society. On the other hand, Nora plays the domesticated woman however, Nora’s independence is not portrayed as her roots as it is for Daisy. The author does not give Nora her independence until she has discovered herShow MoreRelatedShort Summary of the Great Gatsby11203 Words   |  45 Pagesdearest dreams have been of this moment, and so the actual reunion was bound to disappoint. Despite this, the love between Gatsby and Daisy is revived, and the two begin an affair. Eventually, Nick learns the true story of Gatsbys past. He was born James Gatz in North Dakota, but had his name legally changed at the age of seventeen. The gold baron Dan Cody served as Gatsbys mentor until his death. Though Gatsby inherited nothing of Codys fortune, it was from him that Gatsby was first introduced toRead MoreThe Censorship of Art Essay example14698 Words   |  59 Pagesthe daughter of free-lance journalist Kandy Stroud, who was shocked to discover that her daughter was exposed to unabashedly sexual lyrics (Stroud 1985:14). Around the same time, Susan Baker, wife of former Treasury Secretary and White House Chief of Staff James Baker, overheard her 7-year old child sing along to Like a Virgin by Madonna, which lead her to realize what’s going on in pop music (quoted in Roldan 1987:223). 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Heineman, Jr. 20 33 FORETHOUGHT HBR CASE STUDY Why Didn t We Know? Ralph Hasson 45 FIRST PERSON Preparing for the Perfect Product Launch THOU SHALT †¦page 58 James P. Hackett 111 TOOL KIT The Process Audit Michael Hammer 124 BEST PRACTICE Human Due Diligence David Harding and Ted Rouse 138 144 EXECUTIVE SUMMARIES PANEL DISCUSSION There are 193 countries in the world. None of them are energy

A report on Activity Based Costing Approach Free Essays

a ) Activity-based costing ( ABC ) is a bing attack that assigns activity costs to be objects on the footing on cost driver use. Costss are assigned to each major activity instead than sections and step the resources consumed by cost objects more accurately. B ) Absorption bing absorbed all operating expenses into the cost of production. We will write a custom essay sample on A report on Activity Based Costing Approach or any similar topic only for you Order Now WWonka plc ‘s budged and selling distribution cost and entire list monetary value is ?990,000 and ?9,000,000 severally. Therefore, the soaking up rate is 11 % ( ?990,000/?9,000,000 ) . Planing an activity-based costing system involves four stairss: ( 1 ) placing the major activities and resource costs, ( 2 ) assignment costs to each activity, ( 3 ) find the cost driver for each activity, and ( 4 ) delegating the cost of activities to be objects. degree Celsius ) To: Management of WWonka PLC Report on activity-based costing attack In the 1980s, more and more houses adopted activity-based costing to replace the volume-based costing system. The volume-based system merely takes history of direct costs and uses an overhead rate that may over-cost or under-cost the merchandise. By implementing ABC, it shows the consequence of differences in activities and alterations in costs. It merely charges for resources consumed and generates the most accurate costs. Firms are benefited greatly by the acceptance of activity-based costing attack. ABC assigns cost more suitably and instructively so that company could accomplish better measurings on merchandise and client profitableness. This provides information to the company for doing better strategic determinations such as pricing and gives the company a cost advantage over rivals. Besides, ABC measures the activity-driving costs more accurately. This helps the troughs identify the value-added and non-value-added activities which enables the company to further value enhancement undertakings and procedure value by doing better determinations. Besides, ABC draws director ‘s attending on those inefficiencies so that betterments can be made and allocate resources to the most good merchandise. In add-on, the betterment on cost decrease causes better cost appraisal for planning and budgeting. ABC can used to supervise costs every bit good. By comparing the costs and doing accommodation, this hel ps the house to command the cost tendencies. Furthermore, ABC can be used as a benchmark to compare the public presentation with similar houses and do betterment. Furthermore, ABC bing helps to place and command the cost of underutilization of capacity. Generally, many workss have extra capacity in off seasons. The ABC system helps to pull off capacity degree of houses to cut down the cost of fresh capacity and set the monetary value suitably. Although ABC brings many benefits to the houses, there are some restrictions that need to aware. First, WWonka plc is presently utilizing soaking up costing, put ining a new ABC system is dearly-won and time-consuming. The cost may outweigh the benefits bring to the company. Second, companies do non hold big figure of merchandises have small benefit from ABC. As WWonka has merely two types of orders, ABC attack is non that worthwhile. Third, some concern prolonging costs such as belongings revenue enhancement and mill insurance require allotments to sections and based on volume steps. These costs are hard to delegate and necessitate to utilize the volume-based cost driver. Fourthly, some costs such as advertisement disbursals, research and development are omitted in ABC system because the Generally Accepted Accounting Principles regard these costs as period costs. ABC system provides elaborate information to directors for decision-making. By activity analysis, cost can be reduced in four ways: activity riddance, activity choice, activity sharing and activity decrease. First, the directors need to place the high-value-added and low-valued-added activities and merely maintain those that add value. In WWonka, wadding is a low-valued-added activity as it will non diminish clients ‘ satisfaction much if eliminated. On the other manus, bringing is a high-valued-added activity as it increases significantly the value of the merchandise to clients. The above pie charts show the per centum cost of activities in order A and B. From the informations in portion B, the merchandising and distribution operating expenses are a‚Â ¤101.88 for order A and a‚Â ¤182.48 for B. The list monetary value of order B is a‚Â ¤400 lower than order A, directors could set the list monetary value of order B somewhat in order to do order B more profitable. Besides, from the charts, we can see that the wadding costs occupy rather a big part of the entire operating expenses in both order A and B. As wadding is a comparatively low-value-added activity, WWonka could take down the wadding cost for illustration by utilizing cheaper or recycled wrapping stuff and go more environmentally friendly. Furthermore, WWonka could buy larger bringing vehicles which can transport more bundles in one clip. This could cut down the clip of going back to the house and shortens the bringing clip. Furthermore, in order B, the specific bringing distance is 48 stat mis which is about 5 times of order A ( 10 stat mis ) , it might be inefficient if present both A and B together by utilizing the same vehicle. WWonka could present order A A ; B individually in order to use the bringing vehicles more expeditiously. In add-on, the other operating expenses contribute a high part of the operating expenses every bit good. These cost may deduce from reviews, blessings and rework. These activities can be eliminated by quality confidence methods such as ISO 9000 and entire quality direction. These can keep the quality of cocoas and some of the costs can be eliminated or reduced. Finally, WWonka can better public presentation and cut costs by concern procedure reengineering, the reengineering squads can utilize the informations in portion B and reengineer the procedure and do betterments in every facets. Through activity-based direction, directors can better efficiency and effectivity of the organisation and increase profitableness and fight. vitamin D ) Activity-based bing brings many benefits to the company. However, it is non the optimum costing system for every organisation. Generally, ABC is effectual for organisations that have intensive competition, diverse scope of merchandises, operating expenses are the chief cost of the merchandise and high handiness of information aggregation processs and resources. For individual merchandise houses, all costs are attributed to the individual merchandise straight, the operating expenses consumed by each merchandise are comparatively similar or equal and will merely creates small deformation of costs when utilizing volume-based-costing system. It is non worthwhile to run ABC. However, when there is a high diverseness of merchandises, ABC calculates the costs more accurately than volume-based costing. In a merchandise mix company, every single merchandise has different parts in ingestion of operating expenses because of different merchandise size, complexness, setup clip and procedure. Each single merchandise ‘s usage of resources differs from the usage of volume-based cost drivers so that it can non mensurate by the volume-based-costing systems. Otherwise, it may hold cost deformation and cause important errors in determination. Hence, ABC is effectual for merchandise mix instead than individual merchandise house. Besides, cost construction is a standard to make up one’s mind the effectivity of a costing system. ABC will be most effectual when operating expenses have a important part of entire cost and big portion of the costs is non related to production volume straight. For illustration, in an accounting house, supplying professional services to clients is the chief occupation of the company. Wages are the largest cost while indirect costs merely constitute a low proportion of the entire costs. In this instance, labor costs are the bulk of the entire cost and ABC is less preferable as the costs could be traced easy. In contrast, a fabrication house will hold wholly different cost construction. The indirect operating expenses have a high proportion of the entire costs. For these types of houses, ABC is more effectual because the volume-based costing system causes inaccuracies in delegating costs and has negative impact on the company. Furthermore, the handiness of information aggregation processs and resources is one of the factors as good. In order to run a sophisticated ABC system, it needs plentifulness of financess and clip. Therefore, companies need to hold sufficient resources such as capital and professional technicians to run ABC. Furthermore, companies need to make research to construct up a set of singular processs for the system. If a company does non hold proper processs to roll up information that the system needs, it would non work decently and direction can non do the best determination and betterment for the house suitably. Therefore, insufficient of information can non ease an first-class activity-based costing system. The more information the company collects, the easier to put up the system and run more efficaciously. However, on the other manus, ABC system will non work successfully if the company does non hold sufficient information in puting up the processs. Hence, handiness of information is of import to impact the effectivity of ABC. To sum up, high handiness of i nformation aggregation processs and resources would ease an effectual ABC and frailty versa. In decision, activity-based costing system reduces deformation of costs and outputs information for direction to steer decision-making. Therefore, although implementing and ABC system is clip devouring and expensive, it is still worthwhile to run as the benefits from ABC normally exceeds the cost of put ining the system. How to cite A report on Activity Based Costing Approach, Essay examples

A report on Activity Based Costing Approach Free Essays

a ) Activity-based costing ( ABC ) is a bing attack that assigns activity costs to be objects on the footing on cost driver use. Costss are assigned to each major activity instead than sections and step the resources consumed by cost objects more accurately. B ) Absorption bing absorbed all operating expenses into the cost of production. We will write a custom essay sample on A report on Activity Based Costing Approach or any similar topic only for you Order Now WWonka plc ‘s budged and selling distribution cost and entire list monetary value is ?990,000 and ?9,000,000 severally. Therefore, the soaking up rate is 11 % ( ?990,000/?9,000,000 ) . Planing an activity-based costing system involves four stairss: ( 1 ) placing the major activities and resource costs, ( 2 ) assignment costs to each activity, ( 3 ) find the cost driver for each activity, and ( 4 ) delegating the cost of activities to be objects. degree Celsius ) To: Management of WWonka PLC Report on activity-based costing attack In the 1980s, more and more houses adopted activity-based costing to replace the volume-based costing system. The volume-based system merely takes history of direct costs and uses an overhead rate that may over-cost or under-cost the merchandise. By implementing ABC, it shows the consequence of differences in activities and alterations in costs. It merely charges for resources consumed and generates the most accurate costs. Firms are benefited greatly by the acceptance of activity-based costing attack. ABC assigns cost more suitably and instructively so that company could accomplish better measurings on merchandise and client profitableness. This provides information to the company for doing better strategic determinations such as pricing and gives the company a cost advantage over rivals. Besides, ABC measures the activity-driving costs more accurately. This helps the troughs identify the value-added and non-value-added activities which enables the company to further value enhancement undertakings and procedure value by doing better determinations. Besides, ABC draws director ‘s attending on those inefficiencies so that betterments can be made and allocate resources to the most good merchandise. In add-on, the betterment on cost decrease causes better cost appraisal for planning and budgeting. ABC can used to supervise costs every bit good. By comparing the costs and doing accommodation, this hel ps the house to command the cost tendencies. Furthermore, ABC can be used as a benchmark to compare the public presentation with similar houses and do betterment. Furthermore, ABC bing helps to place and command the cost of underutilization of capacity. Generally, many workss have extra capacity in off seasons. The ABC system helps to pull off capacity degree of houses to cut down the cost of fresh capacity and set the monetary value suitably. Although ABC brings many benefits to the houses, there are some restrictions that need to aware. First, WWonka plc is presently utilizing soaking up costing, put ining a new ABC system is dearly-won and time-consuming. The cost may outweigh the benefits bring to the company. Second, companies do non hold big figure of merchandises have small benefit from ABC. As WWonka has merely two types of orders, ABC attack is non that worthwhile. Third, some concern prolonging costs such as belongings revenue enhancement and mill insurance require allotments to sections and based on volume steps. These costs are hard to delegate and necessitate to utilize the volume-based cost driver. Fourthly, some costs such as advertisement disbursals, research and development are omitted in ABC system because the Generally Accepted Accounting Principles regard these costs as period costs. ABC system provides elaborate information to directors for decision-making. By activity analysis, cost can be reduced in four ways: activity riddance, activity choice, activity sharing and activity decrease. First, the directors need to place the high-value-added and low-valued-added activities and merely maintain those that add value. In WWonka, wadding is a low-valued-added activity as it will non diminish clients ‘ satisfaction much if eliminated. On the other manus, bringing is a high-valued-added activity as it increases significantly the value of the merchandise to clients. The above pie charts show the per centum cost of activities in order A and B. From the informations in portion B, the merchandising and distribution operating expenses are a‚Â ¤101.88 for order A and a‚Â ¤182.48 for B. The list monetary value of order B is a‚Â ¤400 lower than order A, directors could set the list monetary value of order B somewhat in order to do order B more profitable. Besides, from the charts, we can see that the wadding costs occupy rather a big part of the entire operating expenses in both order A and B. As wadding is a comparatively low-value-added activity, WWonka could take down the wadding cost for illustration by utilizing cheaper or recycled wrapping stuff and go more environmentally friendly. Furthermore, WWonka could buy larger bringing vehicles which can transport more bundles in one clip. This could cut down the clip of going back to the house and shortens the bringing clip. Furthermore, in order B, the specific bringing distance is 48 stat mis which is about 5 times of order A ( 10 stat mis ) , it might be inefficient if present both A and B together by utilizing the same vehicle. WWonka could present order A A ; B individually in order to use the bringing vehicles more expeditiously. In add-on, the other operating expenses contribute a high part of the operating expenses every bit good. These cost may deduce from reviews, blessings and rework. These activities can be eliminated by quality confidence methods such as ISO 9000 and entire quality direction. These can keep the quality of cocoas and some of the costs can be eliminated or reduced. Finally, WWonka can better public presentation and cut costs by concern procedure reengineering, the reengineering squads can utilize the informations in portion B and reengineer the procedure and do betterments in every facets. Through activity-based direction, directors can better efficiency and effectivity of the organisation and increase profitableness and fight. vitamin D ) Activity-based bing brings many benefits to the company. However, it is non the optimum costing system for every organisation. Generally, ABC is effectual for organisations that have intensive competition, diverse scope of merchandises, operating expenses are the chief cost of the merchandise and high handiness of information aggregation processs and resources. For individual merchandise houses, all costs are attributed to the individual merchandise straight, the operating expenses consumed by each merchandise are comparatively similar or equal and will merely creates small deformation of costs when utilizing volume-based-costing system. It is non worthwhile to run ABC. However, when there is a high diverseness of merchandises, ABC calculates the costs more accurately than volume-based costing. In a merchandise mix company, every single merchandise has different parts in ingestion of operating expenses because of different merchandise size, complexness, setup clip and procedure. Each single merchandise ‘s usage of resources differs from the usage of volume-based cost drivers so that it can non mensurate by the volume-based-costing systems. Otherwise, it may hold cost deformation and cause important errors in determination. Hence, ABC is effectual for merchandise mix instead than individual merchandise house. Besides, cost construction is a standard to make up one’s mind the effectivity of a costing system. ABC will be most effectual when operating expenses have a important part of entire cost and big portion of the costs is non related to production volume straight. For illustration, in an accounting house, supplying professional services to clients is the chief occupation of the company. Wages are the largest cost while indirect costs merely constitute a low proportion of the entire costs. In this instance, labor costs are the bulk of the entire cost and ABC is less preferable as the costs could be traced easy. In contrast, a fabrication house will hold wholly different cost construction. The indirect operating expenses have a high proportion of the entire costs. For these types of houses, ABC is more effectual because the volume-based costing system causes inaccuracies in delegating costs and has negative impact on the company. Furthermore, the handiness of information aggregation processs and resources is one of the factors as good. In order to run a sophisticated ABC system, it needs plentifulness of financess and clip. Therefore, companies need to hold sufficient resources such as capital and professional technicians to run ABC. Furthermore, companies need to make research to construct up a set of singular processs for the system. If a company does non hold proper processs to roll up information that the system needs, it would non work decently and direction can non do the best determination and betterment for the house suitably. Therefore, insufficient of information can non ease an first-class activity-based costing system. The more information the company collects, the easier to put up the system and run more efficaciously. However, on the other manus, ABC system will non work successfully if the company does non hold sufficient information in puting up the processs. Hence, handiness of information is of import to impact the effectivity of ABC. To sum up, high handiness of i nformation aggregation processs and resources would ease an effectual ABC and frailty versa. In decision, activity-based costing system reduces deformation of costs and outputs information for direction to steer decision-making. Therefore, although implementing and ABC system is clip devouring and expensive, it is still worthwhile to run as the benefits from ABC normally exceeds the cost of put ining the system. How to cite A report on Activity Based Costing Approach, Essay examples