Abstract about Barriers to KMS Essay Example | Topics and Well Written Essays - 250 words

Abstract about Barriers to KMS - Essay Example The reasons why people shy away leveraging KMS will also be found out in this dissertation. The important of this research is investigate the barriers preventing people to effective use of KMS in PwC(Thailand). The concept of knowledge management will be looked at from a keen eye perspective and after dwelling this concept, the limitations will also be taken into account. The dissertation is divided into several integral sections, each has its own importance and there is something substantial in each section of the dissertation. The case of Thailand will be taken into account in this dissertation; the PwC will be closely monitored in various sections of the dissertation. A well researched conclusion will be arrived at which will sum up all the important points and which will also give a good insight on all the research questions presented in the beginning of the dissertation. The limitations of the dissertation will also be discussed at the end which will focus upon the restrictions that were faced when conducting research on the subject.

Responses to the Boasian School of Anthropology Essay Example for Free

Responses to the Boasian School of Anthropology Essay The Boasian school of anthropology, headed by Franz Boas, was among those that pioneered modern concepts in anthropology. The Boasian school was critical of overgeneralizing perspectives or theories in the sciences, including the cultural evolutionary school in anthropology, choosing instead to adopt rigorous empiricism in its approach. The Boasian school believed in the world having distinct cultures and that cross-cultural generalizing often made in the natural sciences are not possible in anthropology. The school today uses the four field approach that divides the field into socio-cultural, biological, linguistic and prehistoric anthropology. While Leslie White was educated in the Boasian school of anthropology, he later began to question the anti-evolutionary views of his early education. He developed and advocated an anthropological, ethical and political view of the world almost targeted against the Boasian school. Leslie White embraced two contradictory models of culture: the sut generts conceptions from his Boasian education and the materialist-utilitarian framework developed out of his concern with cultural evolutionism. White never reconciled the two but he definitely gave stress to the Boasian-based sut generts in case of conflicts. White feared that the Boasian schools concept of cultural determinism represented an emasculation of anthropology and instead advocated science and evolution, particularly 19th Boasian School 1 century theories. White regarded culture as superorganic made up of the technology, social organization and ideology levels. It should be noted, however, that White still held on to the Boasian-based sut generts and that he still tended to downgrade the impact made by the natural environment on culture and society. Julian Steward was a fellow evolutionist with Leslie White. Differing slightly from White, Julian stewards concepts of evolution and progress was not limited to 19th century concepts. Steward, who was a pluralist in terms of openness to other views, never sharply broke up with the Boasian school. But he did find anomalies in the historical particularism paradigm of the Boasian school. Steward viewed evolution as recurrent forms, processes, and functions, in opposition to Boasians repudiation of evolution and regularity in culture. He also perceived culture as superorganic, similar to a limited extent to Whites culturology. Steward’s multi-linear evolution aspect of his approach to anthropology differed from the extreme particularism of the Boasian school but without adopting the antithetically unilinear evolution concept of White. Boasian School 1 References (December 2006). The Paradoxical Anthropology of Leslie White. Retrieved from the American Anthropological Association Website http://www. aaanet. org/gad/history/088white2. pdf. Leslie White. (2006, July 25). In Wikipedia, The Free Encyclopedia. Retrieved 22:16, December 4, 2006, from http://en. wikipedia. org/w/index. php? title=Leslie_Whiteoldid=65691607. (May 2006). ESP/ANT 133. University of California Davishttp://www. des. ucdavis. edu/ esp133/133-08l. htm.

The Poetry of Kingsley Amis and Philip Larkin Essay -- Biography Biogr

The Poetry of Kingsley Amis and Philip Larkin   In reading poetry, from many different genres, its seems that politically motivated verse seems to dominate, next to love that is. It also seems that poets have a desire to live in a different time, a different place. No one ever seems to be content with the condition of their world, yet, I suppose that is in the nature of humans. We all want something better or something from the past that we can't have. Wither it be the simplicity, the passion, the technology that we don't have, the peace that once was or the greatness that has long been gone, poets that are political in nature suggest a very personal, yet pervading utopia. Two poets who, political in nature, that were born in the same year, lived in the same part of the world, and who attending the same college prove to be an interesting contrast to one another. Kingsley Amis and Philip Larkin are both natives of England and are considered 'Modernists', but what they suggest isn't a "better place" or a different time. Their wo rk represents a change in attitude, from looking at what isn't to looking at reality and what is.   Ã‚  Ã‚  Ã‚  Ã‚   Of   course, each of these poets has a different perspective, for there is not one single motive, desire or drive that can be defined as the essence of life. One cannot describe someone's work as being all or none of this or of that. What is interesting, though, is the subjective nature each poet has in their view of life and how that is portrayed in their poetry. Each one has a unique quality that sets them apart from the rest and each has characteristics that provide the reader with clues as to their perspective on life.   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   In reviewing the poetry of Amis, one can’t help but read Again... ... Larkin, Philip. Collected Poems. Victoria: The Marvell Press; London: Faber and Faber, 2003. Print â€Å"Philip Larkin†. Wikipedia. The Free Encyclopedia. 8 January 2009. "Larkin Study Notes." Chaeron.net. Web. 14 Apr. 2010. . "Philip Larkin." Poets.org. Academy of American Poets. Web. 14 Apr. 2010. . "Philip Larkin." New World Encyclopedia. 29 Aug. 2008. Web. 14 Apr. 2010. .

Air Quality and Climate Change as Integrated Policy

An integrated approach to tackling air quality and climate change makes sound sense. The topics of air quality and climate change are interrelated, so policies surrounding the two problems should be addressed using an integrated approach. The emissions that pollute our air and those that warm the planet have common sources: vehicles, buildings, power generation and industry. These pollutants and activities that affect the air we breathe also have a significant impact on the climate change the earth is experiencing.Integrating air pollution control and climate change policies helps to achieve sustainable development and a low carbon society that benefit all. Many benefits are realized through integrating approaches and policies to air quality and climate change. One benefit of integrated policies is that the price to implement the policies is more cost effective. â€Å"Integrating climate and air pollution control programs leads to significant cost savings and important benefits to h uman health and the environment† (Kuylenstierna and Hicks, 2008).Also, climate policies and decisions are felt in the future while policies improving air quality are felt in the here and now. Also, an integrated policy would avoid unintentional trade-offs. That is â€Å"when policy is introduced to benefit one area without consideration of how it will affect the other; in these cases, negative impacts felt by one area may outweigh the actual benefits that the policy was designed to bring† (Environmental Protection UK, 2011). Another benefit of integration is the ability to prioritize actions and weigh the advantages and disadvantages of the action for each problem.There will be obstacles to realizing an integrative approach to air quality and climate change. Political obstacles can include lobbyist and interest groups that hold significant influence in the political arena. If proposed actions increase costs to manufacture or produce energy, the interest groups and the l obbyists will be vocal about their disapproval and may influence a political leader’s decision to implement environmental policies. In addition, individuals may voice their concerns about costs associated with integrated policies.For example, if the cost of a car goes up to meet emissions regulations, individuals will voice their opinions during election time by voting the out the policy maker. Finally, the science behind the problems needs to be clearly communicated and understood by all. The science needs to be valid and proven as well. If the science is correct, individuals will more readily accept any policy changes. Currently, there are opposing views on air quality and climate change that contribute to the confusion many realize surrounding the environmental problems the world is facing.A fragmented approach to address these environmental issues may do more harm than good. One policy that is meant to help with climate change may pose many disadvantages to air quality. I n a compartmentalized approach, the effect to the other issue is not considered. This can also add additional costs and resources to amend or fix a problem created through a fragmented approach. Separate approaches also contribute to the influence interest groups and lobbyists can have on the implementation of policies. Finally, a fragmented approach can be unclear and communicate competing priorities.The unclear and fragmented message presented to the public lessens the impact and the crucial need to act on the issues we face surrounding air quality and climate change. â€Å"Individuals are the drivers of larger processes of change involving organizations and political systems, especially in democratic societies† (Liverani, 2009). In addition, â€Å"as consumers, individuals hold a reservoir of mitigation capacity. Roughly 40 percent of OECD emissions result from decisions by individuals—travel, heating, and food purchases. U. S. ouseholds directly account for roughl y 35 percent of national CO2 emissions – more in absolute terms than the entire U. S. industrial sector and any other country bar China† (Liverani, 2009). Reflecting on these numbers, the impact that individual behaviors and actions demonstrate the negative consequences people have to the air quality as well as the significant contribution to the climate change problem. However, people must not only be informed, concerned, or understand the problems and issues, the people must act to improve air quality conditions and stop the rapid rate of climate change.People need to accept responsibility for their waste and their emissions. Policy makers have used economic and market mechanism to drive adoption, but this strategy is not all that is needed. Understanding their impact and acting on their impact without financial incentives is crucial to improve the quality of the air we breathe and slow the climate change we are experiencing. New social norms need to be established th rough effective marketing and communication of the problems.?

How Does Orwell Convey His Thoughts and Feelings to the Reader Essay

George Orwell conveys his thoughts and feelings to the reader in many numbers of ways. One way in which he does this, is with his use of language in the third paragraph. Although the third paragraph is very short, it is clear to see what George Orwell’s feelings are about the Elephant. ‘It seemed to me that it would be murder to shoot him’ shows the reader that Orwell did not want to shoot the Elephant as he would feel like he had murdered someone. From this evidence, we can deduce that Orwell believes that Elephants have human characteristics otherwise; he would not say that killing an Elephant was ‘murder. Also in the third paragraph, when George Orwell uses the word ‘grandmotherly’ to describe the ‘air that elephants have. ’ The reader is able to see that Orwell believes that the Elephant contains human characteristics. He would not being using a word like ‘grandmotherly’ to describe an Elephant as it is a word associated with humans. Another way in which Orwell conveys his thoughts and feelings to the reader is by his mention of the ‘immense’ crowd. Throughout the passage, Orwell is always making a point about the crowd which has gathered to watch him kill the Elephant. When Orwell is saying things such as ‘the immense crowd’ and ‘the will of the faces behind me’ it shows the reader that Orwell feels like without the crowd, he would be unable to shoot the poor defenceless giant. It is also clear to see that Orwell is put under intense pressure by the masses that are willing him on to kill the Elephant. When Orwell says ‘The crowd grew very still†¦happy sigh, as of people who see the theatre curtain go up at last’ shows to the reader that Orwell killing the Elephant is like a show for the thousands of Burmese people watching him. This creates pressure on Orwell as he is playing the role of a lone actor. It is as if he is the star of a one man show. As he is the only way ‘acting’ he is the only one under pressure from the large crowds, which have gathered with anticipation to see him perform. The performance is Orwell shooting the Elephant. The final way in which Orwell conveys his feelings and thoughts to the reader is the tone Orwell’s narrative adopts. The tone adopted by the narrative is friendly, revealing yet informal. This approach helps to draw the reader in to the passage. A revealing tone is created by Orwell throughout the passage as he is always revealing that he does not want to shoot the Elephant, but the presence of the crowd is forcing him to do it. Evidence for this is ‘it would be murder to shoot him’ and ‘To come all that way, rifle in hand, with two thousand people marching at my heels, and then to trail feebly away†¦no that was impossible. ’ Orwell creates a friendly tone in his passage by using words such as ‘laugh’ and ‘happy. ’ Although these words may be out of context, they still show the reader that Orwell is attempting to make as much of a friendly atmosphere for the reader as possible. The final tone Orwell creates is an informal one. This is clear to see throughout the passage as Orwell is always using an informal tone. The informal tone shows to the reader that Orwell believes (thinks) that the passage does not need to be formal as the topic which he is discussing is an informal topic. To conclude, George Orwell conveys his thoughts and feelings to the reader in three different ways. These three ways, are equally revealing as they all convey Orwell’s many different thoughts and feelings to the reader.

Risk and Safety Management The WritePass Journal

Risk and Safety Management INTRODUCTION Risk and Safety Management INTRODUCTIONHS MANAGEMENT SYSTEM MODELSRESERACH EVIDENCE OF THE EFFECTIVENESS OF HS MANAGEMENT SYSTEMBARRIERS TO THE EFFECTIVENESS OF HS MANAGEMENT SYSTEMCASE STUDY OF MY EXPERIENCE IN THE EFFECTIVENESS OF HS MANAGEMENT SYSTEMRESULTS OF EXPERIENCECONCLUSIONREFERENCESRelated INTRODUCTION The idea of occupational health and management systems is rather complex and several definitions exist. The debate about OSHMSs is evident that there is no universal knowledge of the concept of occupational health and safety management. Rather there exist many models and approaches which are frequently merely sub elements regarded as complete management systems. Although the fundamental objective is to improve the health and safety of employees, at a more indebt level, one can find a variety, for example by using prevention as a fundamental company objective, by projecting the employer’s responsibility or by improving the employees’ participation and their representatives. Occupational Health and Safety management system can be defined as   a set of harmonized and incorporated processes, that allows a business or organisation to be able to control and manage their occupational health and safety issues in a homogeneous, orderly and effective way. It also enables organisations to comply with the requirements of legislation and also to initiate current best practice. Because it uses a systems approach, it helps guarantee’s a reliable and systematic approach to health and safety management throughout an organisation. Implementing this type of system is an indication that an organisation is taking a coordinated approach to the prevention of occupational health and safety risks. It is a choice that explicitly sets out to:   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   Improve an institutions responsiveness and performance in OSH   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   purge or reduce health and safety failures   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   predict change   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   Ensure overall uniformity with other management policies   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚     Contribute to improving the Company’s image. HS MANAGEMENT SYSTEM MODELS There are two recommended approaches depending on the organisational needs of the business and with the objective that the approach will be integrated into the total management system.   One is based on successful health and safety management HS (G) 65. Another model is OHSAS 18001, the international standard for health and safety management systems. The international standard recognises HS (G) 65 and uses essentially identical principles. Both models are very similar with some minor differences. Effective health and safety management systems should have clear processes to follow, such as clear directives that describes who does what and when. Effective health and safety management systems should also have Control Forms in place that are used to control the important steps in the process. These should be simple, clear and easy to use as they will, when concluded, records that are necessary for the continues effectiveness of the management system. Some of the basic components of an effective management system are thus: 1)  Ã‚  Ã‚  Ã‚   developing a sound policy, 2)  Ã‚  Ã‚  Ã‚     organising, 3)  Ã‚  Ã‚  Ã‚   developing procedures, 4)  Ã‚  Ã‚  Ã‚   monitoring performance and 5)  Ã‚  Ã‚  Ã‚   Reviewing the effectiveness of the management system. The various models of management systems standards are in effect establish on the same values of management as those of general management. Management systems based on OHSAS 18001, AS 4801-2000 and ISO 14001 are   prescriptive than others that are base on HSG65 and, to a great extent, ILO-OSH 2001, which base greater concern to the responsibility of people in the management of occupational health and safety risks.    RESERACH EVIDENCE OF THE EFFECTIVENESS OF HS MANAGEMENT SYSTEM Some research has been carried out to assess the effectiveness of Occupational health and safety management systems. Frick et al. (2000:2) pointed out that the lack of critical assessment is astonishing despite the fact that: ‘OHSM has evolved internationally as the major strategy to reduce the serious social and economic problem of ill-health at work’. On the other hand, there are some researches that base their findings on the effectiveness of OHSMS, and which will be grouped as the ‘effectiveness research’. The first (effectiveness research) is a project started in the late 1970s, by researchers at the National Institute of Occupational Safety and Health (NIOSH) in the USA to look at the different characteristics of companies with outstanding health and safety performance. In the first two stages of the research, matched pair comparisons were undertaken of safety programme practices in companies with high and low injury rates (Cohen et al., 1975; Smith et al., 1978). The third stage of the research looked at the health and safety programmes of five companies with commendable health and safety performance (Cohen Cleveland, 1983). Some sensitive issues were identified in the NIOSH research and other research linking the practise of health and safety management with injury result data (Simonds Shafai-Sahrai, 1977; Viner et al., 1989; Gallagher, 1994; Zohar, 1980; Chew, 1988; Shannon et al., 1996; Simard Marchand, 1995; Eyssen et al., 1980). Research findings of the studies suggest the fundamental and critical role played by senior management employees (managers) in successful health and safety management systems, the role of effective communication, employee participation and consultation in the whole process. Another research conducted in the nuclear industry have identified further conditions for the effectiveness of health and safety management systems. Marcus’ (1988:251) research of externally induced health and safety innovations in nuclear power companies following an incident (Three Mile Island incident) found autonomy to be a fundamental factor for the effectiveness of Health and safety management system. Nichols and Marcus (1990) in their research emphasize the eventual negative impact of the lack of management attention from vital production and safety requirements. There are some factors that stand against the adoption of effective health and safety management systems. These include: -the difficulties faced by small firms, -subcontracting arrangements, and -contemporary labour market changes. Research conducted in Australia by Gallagher (2000) was based on the relationship between OHS type and system performance. This is the only major empirical research of health and safety management system effectiveness in Australian industry. Research evidence was collected in the mid 1990s from some twenty organisations that had implemented an occupational health and management systems. The systems in these organisations were grouped according to Gallagher’s cross typology based on management structure/style and control strategy. Performance was then evaluated using three criteria Incident/claims trends, -changes in performance relative to industry benchmarks, and An assessment through an audit tool based upon Safety MAP. The research findings suggest the type of occupational health and safety management system may influence its effectiveness or failure. There was a tendency for innovative/safe place enterprises (adaptive hazard managers) to perform better than traditional/safe person enterprises (unsafe act minimisers). Adaptive hazard managers stand out from the remainder by the vigour of their focus on elimination of hazard as the underlying purpose of their system activity. They had an organised approach to the management of hazard for the full spectrum of hazards, in contrast to other cases where systems activity variously had an underlying risk management or cultural change purpose, or appeared to be base at improving the health and safety system as an end in itself. Gallagher’s findings strengthen the results of the various ‘effectiveness’ research that highlight the important role played by top managers and of employee participation and engagement ‘’That the most senior managers should drive health and safety change and that health and safety representatives should move away from the margins of health and safety management, into more mainstream health and safety management planning, implementation and review.’’ In his analysis of the Esso gas plant disaster, Hopkins’ (2000) provides a thorough case study of how lack of management commitment can cause a system to fail in practice. Esso had its own occupational health and safety management in place called Operational Integrity Management System (OIMS), once complemented by many as an ideal system and one which company audits suggested was operating at peak level. Reviewing material from the Longford Royal Commission, Hopkins identifies a number of failures in the Esso system that directly contributed to the disaster: 1)   Defective auditing processes, 2) Failure to adequately identify hazards and assess risks, 3) A hands-off management strategy, 4) Absence of procedures to deal with the immediate set of incidents, 5) Inadequate training, 6) Poor communication mechanisms 7) Inadequate hazard reporting system. All the above can in a sense be seen as some of the barriers to the effectiveness of an occupational health and safety management system. Hopkins (2000:147) on the other hand challenges the critics of Occupational health and safety management systems who argue that the Esso disaster discredits the idea of an OHS management system and points instead to the need for ‘organisational mindfulness’, an idea said to account for the reliability of high reliability organisations. Hopkins suggests that mindfulness can strengthen an OHSMS by highlighting the aspects of health and safety management that are essential for high reliability. A further research by Dell (2000) was out to identify the conditions of an effective OHSMS and the needed interventions to ensure the systems characteristics are well understood and applicable to industry. Dell draws the differences between proactive and reactive systems, the later marked by reactive activity following an incident; the former by proactive hazard management linked to quality and continuous improvement philosophy. Of the fifteen companies assessed, more than half have no management focus on health and safety and high levels of legislative non-compliance and no fundamental system in place.   Of the remaining companies with some sort of system in place, the systems are mainly reactive in nature with no indication of proactive logical hazard or risk management activity. System performance remains difficult to separate given these sub-optimal conditions. BARRIERS TO THE EFFECTIVENESS OF HS MANAGEMENT SYSTEM The evidence from research suggests that Occupational Health and Safety management systems are likely to fail because of the following reasons: 1).The inability to meet primary conditions for Occupational health and management systems effectiveness (by not customising systems to organisational needs, imposition without consultation, relax top management commitment and non-employee involvement). 2).The inapt utilisation of audit tools (where they become an end in themselves, are base on misdirected management goals, and are conducted without any expert auditor skills, standards and criteria). 3). Application of the system in hostile contexts (small business, precarious employment, contractors and labour hire companies). CASE STUDY OF MY EXPERIENCE IN THE EFFECTIVENESS OF HS MANAGEMENT SYSTEM These case studies are base on my experience on a review which was undertaken by ASHMAN ASSOCIATES LTD CAMEROON between 2001 and 2009. These studies include: 1)  Ã‚  Ã‚  Ã‚   A review of occupational health and safety management systems used within the Cameroonian chicken processing industry. 2)  Ã‚  Ã‚  Ã‚   An evaluation of injury prevention within a large governmental department with multiple locations across Cameroon. 3)  Ã‚  Ã‚  Ã‚   The development of a strategic plan for injury prevention within a large governmental departmental involved in the running of detention centres. 4)  Ã‚  Ã‚  Ã‚     The approach towards injury prevention with the Douala reference hospital 5)  Ã‚  Ã‚  Ã‚   A manufacturing company involved with the making and distribution of textiles. Each of these case studies involved an objective of assessing the effectiveness of the occupational health and safety systems for developing an injury prevention model suitable for the culture and hazards associated with the respective workplaces. Each project primarily involved the following methodology: 1)  Ã‚  Ã‚  Ã‚   A review of the workplace’s injury history for the previous three to six years and identification of the primary types of injuries as well as their location and causal agents. 2)  Ã‚  Ã‚  Ã‚   A review of incident reports and safety committee minutes, as well as consultation with key stakeholders in identifying the variety of hazards that is evident within the respective workplace. 3)  Ã‚  Ã‚  Ã‚   A series of walk-through inspections and audits of targeted areas within the workplaces. 4)  Ã‚  Ã‚  Ã‚   Technical assessments based on a risk management approach for identifying hazards, with assessing based on legislative and best practice models, and development of appropriate risk controls. 5)  Ã‚  Ã‚  Ã‚   Maintaining consultation with the stakeholders throughout the risk assessment approach and monitoring the adoption and evaluation of recommendations. 6)  Ã‚  Ã‚  Ã‚   Integrating the results of the risk assessments into a range of appropriate business plans relevant for the size and scope of issues managed in the business. 7)  Ã‚  Ã‚  Ã‚   Debriefing the senior management of the organisation on the major findings and recommendations. 8)  Ã‚  Ã‚  Ã‚   Developing key performance indicators, in consultation with the stakeholder groups, to ensure an approach of ongoing implementation and continuous improvement with respect to addressing injury prevention in the workplace. RESULTS OF EXPERIENCE On the basis of the research conducted in these workplaces, a range of business imperatives were clearly identified within those companies which were successful in addressing occupational health risks. The key imperatives were as follows: 1)  Ã‚  Ã‚  Ã‚   Management commitment and active participation 2)  Ã‚  Ã‚  Ã‚   Participation of the employees 3)  Ã‚  Ã‚  Ã‚   Setting of goals and measuring performance 4)  Ã‚  Ã‚  Ã‚   Integration of Occupational health and safety strategies into business plan 5)  Ã‚  Ã‚  Ã‚   Positive feedback and recognition of achievements. The commitment of senior management and their participation in the prevention systems was vital. The direct involvement and commitment of the senior management was the major determinant within specific workplaces as to the level of improvement and sustained performance in injury management. Without their commitment and participation, the prevention appeared to achieve a ‘glass ceiling’ above which the performance appeared not to improve. This was particularly evident where responsibility for OHS management was delegated to a ‘middle level’ manager, in particular those with non-operational responsibilities, such as human resource managers or OHS officers. The successful integration of OHS with other management systems will ensure that the long term objectives of the organisation incorporate a desire to develop OHS initiatives through each stage of the design and development process. It is evident from these case studies that the five basic imperatives outlined should be key components of a system which will produce a sustained focus on injury prevention. Many of the OHS management systems available on the market were found to be too complex and too time consuming and costly to implement and maintain for the majority of the businesses assessed. However, the requirement of at least a simple system which contains these key imperatives would seem a sensible starting place for organisations contemplating a programme focusing on injury prevention at the workplace level. CONCLUSION Implicit in many of the research reviewed above to show the effectiveness of Occupational Health and Safety management system is the finding that OHSMS sometimes work under the appropriate conditions. It also alludes to the significant importance of top management commitment and employee involvement in the whole process. A general agreement also emerged that the effectiveness of Occupational health and safety management systems depends on concrete top management commitment and employee involment which were relentlessly described as essential and inter-linked. Top management commitment is regarded as a pre-requisite for embarking on a systems approach in the first place. Without this whole concept of top management commitment, an OHS management system cannot be effective or is likely to collapse into a token exercise. Employee consultation and Involvement was also considered equally important to its effectiveness.    REFERENCES Cohen, A., Smith, B., Cohen, A. (1975) Safety Program Practices in High vs. Low Accident Rate Companies An Interim Report, National Institute of Occupational Safety and Health, Publication No 75-185, Cincinatti. Cohen, H., Cleveland, R. (1983) Safety Program Practices in Record-Holding Plants, Professional Safety, March, 26-32. Dell, G. (2000) Current Safety Management Practice: Does a Systematic Approach Deliver? Paper presented at the First National Conference on Occupational Health and Safety Management Systems, UWS, Sydney. K. Frick P. Jensen M. Quinlan T. Wilthagen (Eds.) Systematic OHS Management: Perspectives on an International Development, Elsevier, Amsterdam. Gallagher, C. (1997) Health and Safety Management Systems: An Analysis of System Types and Effectiveness, National Key Centre in Industrial Relations, Monash University, Melbourne Gunningham, N., Johnstone, R. (1999) Regulating Workplace Safety: System and Sanctions, Oxford University Press, Oxford. Health and Safety Executive (1991) Successful Health and Safety Management, HMSO, London. Hopkins, A. (2000) Lessons from Longford: The Esso Gas Plant Explosion, CCH Australia Limited, Sydney.

Bartolome de Las Casas essays

Bartolome de Las Casas essays Bartolome de Las Casas was born in Sevile, Spain. Las Casas left his home for Hispaniola with Nicolas de Ovando, the governor. He was the first ordained priest in the New World. He participated in several expeditions and he took part in the bloody conquest and received Encomienda for his efforts. He kept on watching Indians getting mistreated until he thought it was way too harsh and wrong. On august 15th 1511, Las Casas listened to a sermon by a Dominican priest, Father Antonio de Montesias and got a big influence from him. He said I am a voice crying in the wilderness. He denounced Spains mistreatment of the Indians. As a result, Las Casas returned his Indians surfs to the governor and started defending Indians against Spaniards. Las Casas started investigating the treatment of Indians to return to Spain to present a defence of the Indian to King Charles I arguing that the time of military conquest of the Indians have passed and it is time to make peace. After much debate, the ki ng sided with Las Casas and built a colony for Indians in present day Venezuela. Las Casas thought Cortes and his men were cruel and had no morals. He thought Cortes was not doing things in Christian way. Las Casas made comments like Stood uncompromisingly for the true Christian attitude the Indies belong to Indians it was their home as determined by god and all that was found on it, mineral, vegetable and animal, was their property. The Spaniards had no little whatever to be there except the gospel. And he said about Cortes, his acceptance by the Indians and his popularity as a relatively benign ruler. All of the books Las Casas wrote explains what did he think of cortes and his men and the horrible mistreatment of Indians. The texts include.. 'Apologetic History of the Indies' 'Spanish Cruelties' A Short Account of the Destruction of the Indies' 'Comprobatory Treatise on the Imperial Sovereignty and ...

How Mountains Form Through Plate Tectonics

How Mountains Form Through Plate Tectonics The Earth is made up of layers of rock and minerals. The surface of the Earth is called the crust. Just below the crust is the upper mantle. The upper mantle, like the crust, is relatively hard and solid.  The crust and upper mantle together are called the lithosphere. While the lithosphere doesnt flow like lava, it can change. This happens when gigantic plates of rock, called tectonic plates, move and shift. Tectonic plates can collide, separate, or slide along one another. When this occurs, the Earths surface experiences earthquakes, volcanoes, and other major events. Orogeny: Mountains Created by Plate Tectonics Orogeny (or-ROJ-eny), or orogenesis, is the building of continental mountains by plate-tectonic processes that squeeze the lithosphere. It may also refer to a specific episode of orogeny during the geologic past. Even though tall mountain peaks from ancient orogenies may erode away, the exposed roots of those ancient mountains show the same orogenic structures that are detected beneath modern mountain ranges.   Plate Tectonics and Orogeny In classical plate tectonics, plates interact in exactly three different ways: they push together (converge), pull apart, or slide past each other. Orogeny is limited to convergent plate interactions- in other words, orogeny occurs when tectonic plates collide.  The long regions of deformed rocks created by orogenies are called orogenic belts, or orogens. In actuality, plate tectonics is not at all that simple. Large areas of the continents can deform in blends of convergent and transform motion, or in diffused ways that do not give distinct borders between plates. Orogens can be bent and altered by later events, or severed by plate breakups. The discovery and analysis of orogens is an important part of historical geology and a way to explore plate-tectonic interactions of the past that do not occur today. Orogenic belts can form from the collision of an oceanic and continental plate or the collision of two continental plates. There are quite a few ongoing orogenies and several ancient ones that have left long-lasting impressions on the Earths surface.   Ongoing Orogenies   The Mediterranean Ridge  is the result of the African plate subducting (sliding) underneath the Eurasian plate and other smaller microplates. If it continues, it will eventually form extremely high mountains in the Mediterranean.  The Andean Orogeny  has been occurring for the past 200 million years, although the Andes have only arisen in the past 65 million years. The orogeny is the result of the Nazca plate subducting underneath the South American plate.  The Himalayan Orogeny  started as the Indian subcontinent began moving towards the Asian plate 71 million years ago. The collision between the plates, which is still ongoing, has created the largest landform of the past 500 million years- the combined Tibetan Plateau and Himalayan Mountain range. These landforms, along with the Sierra Nevada range of North America, may have induced a global cooling around 40 million years ago. As more rock is lifted to the surface, more carbon dioxide is sequestered from the atmosphere t o chemically weather it, thus decreasing Earths natural greenhouse effect.   Major Ancient Orogenies   The Alleghanian Orogeny  (325 million years ago) was the most recent of several major orogenies to help form the Appalachian Mountains. It was the result of a collision between ancestral North America and Africa  and resulted in the supercontinent of Pangea.  The Alpine Orogeny  began in the Late Cenozoic and created mountain chains on the African, Eurasian and Arabian plates. Although the orogeny ceased in Europe within the past few million years, the Alps continue to grow.

Case Portfolio Essay Example | Topics and Well Written Essays - 1000 words

Case Portfolio - Essay Example 4. Facts : â€Å"The City of Ferndale, Michigan, adopted a comprehensive ordinance regulating massage parlors. Parlor owners contested the constitutionality of the ordinance, claiming that the warrantless search provision was in violation of the Fourth Amendments prohibition of unreasonable searches. Court of appeals held the searches to be unconstitutional; City appealed.† (www.swlearning.com/blaw/cases/warrantless_searches.html) 8. Rule of the Case : The right against unreasonable searches exists under the Fourth Amendment but an exemption from the search warrant requirement exists for administrative inspections of closely regulated industries.( www.swlearning.com/blaw/cases/warrantless_searches.html) 9. Reasons : Persons choosing to engage in a pervasively regulated business know that their business will be subject to effective inspection. The right to privacy must be balanced with the right of the state’s police power. (www.swlearning.com/blaw/cases/warrantless_searches.html) 4. Facts : â€Å"The FDA was sued "from enforcing policies restricting certain forms of manufacturer promotion of off-label uses for FDA-approved drugs and devices." The policies are expressed through complex and detailed Guidance Documents controlling manufacturer distribution of reprints of medical textbooks and peer-reviewed journal articles, and manufacturer involvement in continuing medical education and symposia.† (www.swlearning.com/blaw/cases/fda_limits.html) 6. Issue(s) : Whether FDA could limit any pharmaceutical or medical device manufacturer or other person from disseminating to medical professionals articles and textbooks published by independent publishers and by bona fide peer-review journals. 9. Reasons : â€Å"The regulations in question violate the Supreme Court’s Central Hudson test for commercial speech. Less intrusive regulations could address the concerns of

Market Article Analysis Essay Example | Topics and Well Written Essays - 1000 words

Market Article Analysis - Essay Example The growth of mobile marketing upon which the Sorofman is stressing upon in his article can be substantiated by the following facts; There are 5x many cell phones in the world than PCs (Conner, 2013) 91% of adults keep their smart-phones within arm’s reach (Conner, 2013) By the end of 2013, there will be more mobile connected devices than there are people on earth (Brenner, 2013) The above mentioned facts authenticate the notion that mobile marketing has the tendency to emerge as the most powerful communication tool; with significant reach. It can be credited with innovative ways to connect with consumers and in giving a sales boost. A research conducted by Forrester Research in January 2013, depicts the increasing number of mobile commerce sales via smart-phones in American market (Siwicki,  2013). The author has further explained certain ‘ground rules’ to carry out an effective mobile marketing plan. He explains that bombarding smart-phone users with marketing content, by using location-based marketing, as soon as they enter a particular vicinity might be interpreted as ‘creepy’ and might be just simply ignored. ... Not to mention, that it might also dilute a brand’s image. This requires an integrated and holistic approach towards the marketing plan. Neil Richardson suggests that by adopting mobile marketing the marcomm activity would more effective, if the business’s website is accessible through a mobile phone. Because the consumers would not have to wait to log into their PCs or they would not have to take out specific time to go through a business website (Richardson, 2010) The businesses have to properly segment their potential market and identify the target audience, who should be specifically targeted. The nature of the content has to be carved out keeping in mind a particular set of target audience. Such a strategy has to be embedded in the overall communication plan of a brand. If the brands rely too heavily on discharging messages across fragmented media without adopting a properly devised strategy, then it might result have adverse affects such as; Wastage of time, costs , labor Misinterpretation of message Reaching wrong audience Reaching the right audience but failure to convey the message in the right way (Lieb, 2012) Sorofman has rightly said in his article that a combination of tools should be used rather than being â€Å"mono-focused†. This argument can be further supported by what Rachael Pashqua suggests in his book named ‘Mobile Marketing: An Hour a Day’ to integrate SMS in the overall marketing strategy of the firm (Pashqua & Elkin, 2013). This does not imply that the traditional mediums should be entirely ignored. The idea is to find a strategic fit between the traditional medium and the new mobile tools. The fundamentals of both the mediums should be well understood and its effects on customer response

Developmental Biology Research Paper Example | Topics and Well Written Essays - 2500 words

Developmental Biology - Research Paper Example Epigenetic factors refer to changes other than the changes at the level of DNA that lead to changes in heredity. These include DNA methylation which is present in all known vertebrates. This paper aims to study recent literature and studies that have been produced in order to find out the factors that affect aging. For this purpose, literature dated after 2006 has been used in order to ensure that the information is as recent as possible. This study will be useful in developing a better understanding of a vital part of developmental biology that is aging. INTRODUCTION Human race has always been fascinated by the idea of eternal youthfulness and functionality. The physiological and psychological changes that occur with age have always haunted humans and as a result, a lot of time, money and effort have gone into discovering the reasons behind aging in order to avoid the effects of growing age. With the advent of newer technologies, scientists have come to see aging as a process that o ccurs at the molecular level that eventually shows its effect at the level of the organ and later the whole organism. Some of the physiological changes that occur with age include decreased activity of neurotransmitters, a fall in sensory acuity and perception and a reduction in circulatory capacity. These changes lead to the loss of functionality that is associated with aging at the level of an organism. At the level of the organ, these changes occur due to the inability of the existing cells to replace the dying or damaged cells in order to maintain function. Thus, we see several diseases that pertain to specific organs and are closely related to increasing age. The inability to replace the older cells with new ones is a loss of functionality at the cellular level. The biochemical machinery within a cell enables the cell to replicate adequately so that the number of functional cells is always enough to maintain the health of an organ. However, with age, changes within this machine ry shift the balance such that the process slows down gradually affecting the organ hence the organism (Morimoto and Cuervo). Therefore, the real key to unlocking the secret behind aging lies in the factors that affect the cellular machinery. Whether it is the change in DNA, a change in gene expression or a change in the environment of the organism which eventually penetrates his system that regulates aging and to what extent is a question that has been investigated extensively in recent past. This research paper takes a detailed look at such investigations in an attempt to understand how aging is affected by genetic, epigenetic or environmental factors. Aging: effect of genes, epigenetics and environment Genes and aging The field of biological aging has been exploring the effect of genes on aging with a view of not only attaining the capability to slow or stop the process of aging but also to stop the development of several disease that have very strong links with increasing age. H owever, most of these investigations have been carried out on worms, rodents and drosophila on the basis that not only are they easily accessible but also because certain studies suggest that worms, yeast and people have common genes for aging (Callaway). In 2008, scientists from Eovtos Lorand University, Hungary, conducted a research on nematodes, Caenorhabditis elegans, that were deficient

Research Paper on a selected Multinational Company and it's foreign Essay

Research Paper on a selected Multinational Company and it's foreign Direct Investment - Essay Example The companies making direct investments have ample control and influence over the company in which the investment is made. Countries foster open economies in order to utilize the resource of skilled workforce and explore growth prospects by attracting foreign investors, so FDI becomes an obvious choice for developing countries for economic growth and development (Gilroy, Gries, & Naudà ©, 2004, p. 50-55). According to International Monetary Fund (IMF), FDI facilitates companies to make investments with the expectation of establishing lasting relationships with the target countries. FDI was considered to be one of the major drivers of continuous growth and globalization, before the financial crisis. However, as revealed by UNCTAD in the World Investment Report of 2009, about 85 percent of the Transnational Corporations got affected by financial crisis in 2008-09. USA tops the list of FDI inflow, but many other countries have joined this list (Breitfeld, 2010, p. 1). Nowadays, we stay in one global country. This is said because there are trade and commerce taking place among all the countries. People staying in any country can make use products of different countries. From this very concept the term global marketing has come up. Now, when we say that the world has become one market, we can also say that the economies of individual countries also affect the global economy, especially the international trade. There is a lot of capital involved in international trade and commerce. Products and services costing billions of money are traded everyday among nations in the world market. So the price of currency exchange and fluctuations also significantly affect the profit and income of the marketers (Baker, Epstein, & Pollin, 1998, p. 117-120). Multinational corporations (MNCs) and FDI are complex expression that illustrates two separate but correlated concept. The MNCs or multinational enterprises (MNEs) manage their production, organization, and deliver

Grammatical information from the Lexicon is fundamental to sentence Essay

Grammatical information from the Lexicon is fundamental to sentence syntax - Essay Example These assumptions might also change what is thought to be involved in lexical and phrasal processing. As we discuss below, these assumptions imply a notion of lexical processing that bears considerably more responsibility for the combinatory analysis of language. Psycholinguistics has not been alone in this focus on the lexical aspects of combinatory process. Syntactic theory has increasingly moved detailed combinatory information into the lexicon, where individual lexical items are associated directly with their syntactic combinatory options. The field of applied parsing in computational linguistics has also seen a shift toward lexicalization. Many have recognized the effectiveness of coding these syntactic options as tendencies. In doing so, statistical natural language processing systems have begun to be able to recover the grammatical structure of novel sentences with astonishing accuracy. These movements in linguistics and computational linguistics touch on many of the same issues that have given rise to the development of constraint based lexicalist theories of parsing in psycholinguistics. ... Some of the best support for this view has come from on-line studies of reading, which have shown that the sub categorization and thematic role tendencies of individual verbs can guide the resolution of local syntactic ambiguity. For instance, Garnsey examined readers' abilities to resolve temporary syntactic ambiguities involving classic direct object/sentence complement ambiguity. The use of lexical priming techniques in psycholinguistics has arguably been a highly effective tool for studying both the content of lexical representations and the time course with which such information is activated. For example, priming has been used to map the time course of activation of phonological and orthographic information during word recognition as well as the activation of the alternative meanings of ambiguous words. In most cases, however, the tasks used in these studies to measure participants reaction to target words are unlikely to be influenced by any hypothesized co activation of sub categorization or thematic role information, because such information is typically not relevant to successful execution of these tasks. Moreover, tasks that are sensitive to this sort of information, such as collection of reading times on individual words during sentence comprehension, have not been amenable to lexical priming techniques because the introduction of consciously perceiv ed prime word, mid sentence, would catastrophically disrupt the ongoing comprehension of the sentence as a whole. In the early 1990's, however, Rayner and colleagues introduced a covert lexical intervention technique, dubbed fast priming, which allowed for the study of lexical priming

Choose one fromTOTAL QUALITY MANAGEMENT or NEW PRODUCT OR NEW SERVICE Essay

Choose one fromTOTAL QUALITY MANAGEMENT or NEW PRODUCT OR NEW SERVICE INTRODUCTION (NPI) orLEAN MANAGEMENT - Essay Example The engine and the accessories are all out-sourced from about 80 suppliers. The engine supplier is located about 100 Km away but the accessory suppliers are scattered all over the country There is a paint shop but the company uses a contractor to do the jobs with his own labour. 2. There is either a shortage or excess of raw materials at Production Assembly Line as the company works on basis of Material Requirement Planning (MRP) and is dependant on supplier offering delivery dates 3. Movement within the plant is slow and not smooth. Apart from the main conveyor Belt there are few conveyor belts and component feeding is mostly manual. There are only 3 forklift trucks, one for each Machine shop. As a result of above there are Erratic Dispatches. The dealers complain of missing delivery dates for their customers. Despite having fixed quotas for 50 dealerships the company is unable to forecast its requirements. This shows complete ignorance of how to use data and information for production planning. There is no consistency in Production plan. It is made weekly as per demand pressure without considering availability of capacity or raw materials. The Material Requirement Planning (MRP) does not take into consideration the available capacity and schedules resulting in either excess raw materials or shortage of raw materials at production head and elsewhere. Resources are not adequately available for Production resulting in delays within the operation Many movements within same section and between sections are manual as there is a shortage fork-lift trucks. No attention has been paid to installation of conveyers within sections and adding more forklift trucks between sections. Despite the equipment being relatively new breakdowns occur due to non existence of Preventive Maintenance Plans and non availability of spares in time Supply chain is not synchronized with Production hence raw material arrival does not match Production requirements. The

Grammatical information from the Lexicon is fundamental to sentence Essay

Grammatical information from the Lexicon is fundamental to sentence syntax - Essay Example These assumptions might also change what is thought to be involved in lexical and phrasal processing. As we discuss below, these assumptions imply a notion of lexical processing that bears considerably more responsibility for the combinatory analysis of language. Psycholinguistics has not been alone in this focus on the lexical aspects of combinatory process. Syntactic theory has increasingly moved detailed combinatory information into the lexicon, where individual lexical items are associated directly with their syntactic combinatory options. The field of applied parsing in computational linguistics has also seen a shift toward lexicalization. Many have recognized the effectiveness of coding these syntactic options as tendencies. In doing so, statistical natural language processing systems have begun to be able to recover the grammatical structure of novel sentences with astonishing accuracy. These movements in linguistics and computational linguistics touch on many of the same issues that have given rise to the development of constraint based lexicalist theories of parsing in psycholinguistics. ... Some of the best support for this view has come from on-line studies of reading, which have shown that the sub categorization and thematic role tendencies of individual verbs can guide the resolution of local syntactic ambiguity. For instance, Garnsey examined readers' abilities to resolve temporary syntactic ambiguities involving classic direct object/sentence complement ambiguity. The use of lexical priming techniques in psycholinguistics has arguably been a highly effective tool for studying both the content of lexical representations and the time course with which such information is activated. For example, priming has been used to map the time course of activation of phonological and orthographic information during word recognition as well as the activation of the alternative meanings of ambiguous words. In most cases, however, the tasks used in these studies to measure participants reaction to target words are unlikely to be influenced by any hypothesized co activation of sub categorization or thematic role information, because such information is typically not relevant to successful execution of these tasks. Moreover, tasks that are sensitive to this sort of information, such as collection of reading times on individual words during sentence comprehension, have not been amenable to lexical priming techniques because the introduction of consciously perceiv ed prime word, mid sentence, would catastrophically disrupt the ongoing comprehension of the sentence as a whole. In the early 1990's, however, Rayner and colleagues introduced a covert lexical intervention technique, dubbed fast priming, which allowed for the study of lexical priming

Social responsibility Essay Example | Topics and Well Written Essays - 1250 words

Social responsibility - Essay Example This would mean that such businesses would do anything to evade the monolithic trends, which could be adversarial economically. Usually, a number of corporates engage in social responsibilities for their own reasons, even if the motives behind their participations raise questions. As a way of showing charity and concern for the surrounding community, most corporates participate in certain social responsibility programs in which they too stand to gain. In essence, the main motivation behind the participation in corporate social responsibilities for most corporates include gaining public trust, indicating business diplomacy, and as a way of looking into the welfare of the employees. Perhaps it is important to reveal that these corporates merely masquerade under the guise of such virtues while their main objective in this course is to set a defensive maneuver against a wide array of critics as to the manner in which they make profits. In ardent efforts to protect their profits, these big companies stage-manage their social responsibility programs as to paint a self-righteous light in the public gallery while in real sense they run the risk of being perceived as being self-conscious. Since the competition in the corporate world is rather heightened, most corporates come up with various strategies including the nonprofit approach towards certain aspects of their businesses. This could be because of either flopping in the market or simply trying to settle business scores. Nonetheless, it is incumbent upon organizations to show that they care about the public and that their efforts are not only reflected in the huge protest that they make but instead incorporating social responsibility into their management plans. In the contemporary world, Marxism is the way to go for the corporates as capitalism only erodes the integrity of the companies. This means that a good company in social

P2P File Sharing And Its Influence Essay Example for Free

P2P File Sharing And Its Influence Essay With the advancement of technology we have moved into the digital word, into the days when property transactions are physically tangible. Now property more specifically intellectual property sharing ha s become common and is done easily over the internet using. P2P file sharing software easily available over the internet. In corporate network where this is done by making use of file servers, but on the internet it is done through the peer-to-peer model where files are stored and shared over the personal computers of the person. Most people engaging in such activities both provide and download such files from the internet. In the P2P network uploading the file is not necessary you can easily share the file with a person. P2P allows clients to share files online throughout some unofficial network that can be provided by both the users using the same download software. File sharing gives you access to a wide variety of information. Copyrighted material, pornography or viruses are all just a click away. (Ardenghi, Jorge and Javier Echaiz) On a daily basis numerous users share files with each other online. Be it music, games, software’s, videos etc. Software that can connect people to each other is usually freely available. Although these software are freely available over the internet they come with great risk, for example when sharing files with users, the user can use the same program to access information which you do not mean to share with people over the network. You can also download copyrighted material that could put you into legal problems. Or you may unsuspectingly download pornography when it is named something else. Also sometimes closing the window may not actually close the program and this could actually put you into a greater security risk. These â€Å"always on† connections are an invitation for users and sometimes hackers and preachers to access your private information and use it to their advantage (Sebastian Rupley, pp. 1). Importance of P2P: P2P networking has generated load of interest over the internet in a very short span of time. Daily thousands of people become part of this network. P2pP software systems like Kazaa and Napster are the most highly ranked and most commonly available P2P programs. Several businesses and websites have been promoting â€Å"peer-to-peer† technology to be the future of the Internet’s world of networking Having existed for many years now, P2P technologies promise to radicalize the word of networking. Although P2P file sharing software has created a lot of controversy over the legality issues as well as its fair use (Erik, pp. 1). P2P sharing has become the single most famous internet application over the past 10-15 year. Although people see it as P2P file sharing rather than P2P networking. To access the world of P2P networking a user just has to install a suitable P2P client application. Several P2P software and P2P networks applications subsist. Some P2P functions work only with a single P2P system, while others functions cross-network. Similarly, some P2P networks sustain only one request, while others sustain numerous requests. The importance of P2P can be seen from the fact that daily a lot of people are entering into the world of P2P sharing. P2P allows for quicker file sharing between users and it has become the household name for computer users all around the globe (Erik, pp. 1). Every passing day the importance of P2P is increasing at a rapid speed. Important files are shared over a P2P network. This save a lot of time that is wasted in attempt to first uploading the file over the internet and then allowing for the user to download the files from the link. When the user’s computer acts as an online server there is no need to upload the material over the internet first for the other user to download it. Now the user himself can download or share the data directly from the other user’s computer. This has solved a lot of issues like shortage of space. Plus most P2P software allow for continuation of download in case the software collapses or if the link is broken for some reason. The file does not have to be downloaded over and over again. (Duchechene, Anne and Patrick Waelbroeck, 565-570) Meaning to the Average American: Today to the average American the use of P2P sharing for downloading songs, videos, software, game etc has become part of their household. Research has shown that 60% of the young Americans downloading things of the internet are over the age of 12 and are mostly in their teenage. The young American teenager has been affected the most the P2P sharing around the world as clearly shown by the stats (Scholastic, 10). It means a great deal to the average American for the simple fact that the average American is able to save a lot on the downloading of free music from over the internet, even though there is enough awareness over the internet as this being illegal. But still as long as you don’t get trapped who minds if it’s illegal. The average American downloads at least 20 files at an average on a daily basis using their P2P software. In America the most commonly used software is Napster which is accessible free over the internet. A typical American is involved more in downloading illegal stuff instead of making use of this advancement of technology constructively. This sharing method is being used somewhat constructively in business environments where important data is being shared without having to be uploaded. Also this method saves a lot of space on the computer and also saves a lot of valuable bandwidth and time from being wasted. In case of the average American this is just a way of downloading free music, software, games etc. The average American who makes use of the P2P network mostly belongs to the teenage. These individuals spend most of their time downloading free music which is mostly illegal as it is copyright material and people sharing such music should be punished. But most of the times these individuals who are sharing these files are not from the US but in fact belong to some country where piracy is not that big a crime or is not punishable. These people easily share pirated material over the sharing software and the average American is more than happy to make use of the material as it does not cost them money (Scholastic, 75). Mostly the average American is aware of the intellectual property rights and he also knows that it is an act which is punishable by the US law but still they do not refrain from illegal file sharing as it is cheap and it is hard to detect, and what is hard to detect is hard to punish. Most of the average Americans are also aware that this is theft of intellectual property rights and it is same as stealing from someone. As when the music is transferred using file transfer or P2P software, the singer or the real owner of the music does not get any loyalty for it. Also the average American uses it to download pornography. This is something that the average user of the P2P in America watches. These are young individuals who are still in their teenage (well at least over 60% of them are). These individuals firstly use the internet without supervision which gives them the authority to do whatever they like over the internet and with the advancement of the P2P software they do not have to search much, they just have to make use of their P2P software, search for the required item and there it is, ready for them to download and watch. The P2P software that is being used mostly does not have a restriction clause in them or do not warn viewer about the age limit before they download the files for viewing. The advance broadband internet technology also make it easy and quicker for these young P2P file users to download pornography and watch it, with the new software they can even stream it while it downloads. Influence of P2P on American Pop culture (music, movies, TV shows etc) The birth of pop took place in the downtown sanctions of New York City at the end of the disco era. The new age music caught the attention of those MCs, who were capable of lyrically painting tapestries of anecdotes that were witty and stylized autobiographies. A pop prodigy was accompanied by a DJ who was able to produce a unique sound to go along with the lyrical flow. The beginning of Pop began when the Music composers introduced a DJ and tried to keep the attention of the crowd when introducing the next DJ. Before long this became a common practice where an MC was performing with a particular DJ, one example is Will The Fresh Prince Smith and DJ Jazzy Jeff. In 1979, a huge fan following for pop had developed along with entry of new comers, which secured the hold of pop on the music industry. In 1990 gangsta rap a sub-category of pop was developed. A lot of argument was made on the lyrics used as encouraging brutality, promiscuity and the utilization of drugs. The culture of pop is a challenging culture to some extent. It is a way to express the fight in opposition to the ethnic unfairness against the white Americans. So this makes it a way of expression for the African Americans and obviously a defending act for the way to communicate for their racial differences. A P2P computer system utilizes assorted connectivity of users and accumulative bandwidth rather than sharing resources provided by low number of servers. The important thing in understanding a P2P network is that all customers offer equivalent resources. Computer users with the same type of P2P application can remotely access each others hard drives and can share files Such a network is useful in many purposes, mostly known for file sharing containing audio, video or any kind of data available in digital format. One of the oldest and commonly known P2P file sharing software is Kaaza. Its file trading music tool was the number one search engine of 2003 as music and multimedia continues to dominate Americas online mindshare as reported this week by tech news world. Nowadays, it’s clear that Kaaza and other such software’s are most popular mainstream culture for file sharing. The problem with this is that music and all the other industries are worried that why would anyone actually pay for an album or a movie when anyone and everyone can get it online for free. Sharing of movies, music albums and TV shows is becoming very common among amateurs. One influence this has on American culture is that some books or movies which are for specific age are now available to children of all ages as keeping a tap over their downloading activities has become impossible. Now a thirteen year old kid can easily get any rated movie by just giving the wrong information about his age. The culture is tied together by the links. Culture from all around the world have borrowed and also contributed to the jargon of pop and also changed the meaning of some words to fit their own use. Some consider the language of pop to be rude, sexist, violent, focusing on the darker aspects of the society, and also considered as being nothing more than a bunch of babble. But being able to climb the tower of babble; making use of the process of abstraction, will help us understand as to why the language of pop has become so forceful in today’s society. Abstraction is the process whereby we reach a point where we ignore a great amount of stimuli and focus on a limited few; classifying it according to the characteristics and the reality of our experiences through a unique filter system which is influenced by our cultural and personal experiences. Possible P2P copyright violation and security problem: Numerous studies have shown that sharing of file has had an unconstructive blow on record sales. As already discussed Sharing of movies, music albums and TV shows is becoming very common among amateurs. Such distribution hardly brings any income to the producer. One biggest possible copyright violation problem brought in my P2P networks in another such network known as Anonymous P2P network in which users are anonymous by default. This P2P network is specially becoming famous due to many reasons including data retention and lawsuits against bloggers. Such networks may also hold appeal to user who wishes to share copyrighted files like music movies etc. Users who normally use anonymous P2P networks usually require secrecy as to the contents they put on sharing which may my include material which is not only illegal but also incriminating. One of the first P2P system, Napster was shut down in 2001 by some major entertainment firms on the basis that as these file sharing system made it possible to not only share files but also to make illegal copies of copyrighted material while others are still running. According to survey conducted by MPAA, the movie industry lost around 6. 1 billion which is 75% higher than they predicted. In the US alone the movie studio’s lost 1. 3 billion in 2005. Unauthorized services that allow data as free download to other users such as songs, music and movies is blamed for falling sales. Security problems that arise by P2P networks can cause companies to lose millions worth of source code due to disguising files using P2P technologies. P2P covering tools, such as Wrapstar (a freeware service which can cover a . zip file with corporation resource code, as an MP3 of a song hit) as a result an accessory outside the company can use Morpheus to download the disguised file. To the companies security this looks like a common transaction, even if the company has frowned upon employees using P2P in music sharing without a clue that their company has just been robbed, and possibly millions worth of software has been lost. Another security risk involving P2P networking allows your network to be open to various forms of attack, break-in, and espionage. P2P does not carry new virus to the system, just common threats such as virus attacks and worms. One major risk of P2P network is unconsciously allocating files that are confidential. (Banerjee, Anirban, Faloutsos, Michalis, and Laxmi Bhuyan, 1273-1275) Laws kept up with changing technology: Private property is mainly known as the original way to present ideas, may it be the symbols and words. All this is represented as products or services of an individual. Music is also included in such a property. Copyright defines the rules for ones owned property. May it be novels or poems, films or musical works? These all are includes on literary and artistic works. Artist work can include the photography, paintings, illustrations, sculptures or drawings or any kind of architectural designs. Copyrights are compulsory on any kind of trademarks or patents. P2P is the mainly notorious action on the internet these days. The industry now is using latest strategies; including advising ISP’s (internet service providers) to slash off the accounts of customers who are common sharers of files. Gaspary, Luciano Paschoal, 4797) According to the FCC, the federal law is desecrated if vulgar programming is aired at any time. The contents are ought to be obscene, when it succeeds throughout 3 divided checks. Concerning modern principles to a usual individual, it has to be created, as an entire, attractive to the prurient attention; portray or illustrate, i n a deliberately unpleasant technique, sexual behavior particularly classified by appropriate regulation; and deficiency of severe legendary, imaginative, supporting, or methodical importance. The FCC has described transmit offensiveness as language or material that, in context, depicts or describes, in terms patently offensive as measured by contemporary community standards for the broadcast medium, sexual or excretory organs or activities. (M. Fattah, Hassan, pg 44). It does not, however, augment to the echelon of vulgarity. Conclusion: When it comes to downloading software, it is easily done through P2P software. Using the P2P software the average American also downloads software for free, software for which in normal circumstances they have to pay a fee. This too is an illegal activity but something that has not been looked in to as deeply as the issue of the download of illegal music using the P2P software. This is mainly because the download of music over the internet is something that is measurable and not a lot of average American users are interested in downloading software from the internet. Although all good things come with some disadvantages, p2p sharing is one of them. It is very easy to just search up files and download the. But it is an illegal act. Because many files are copyrighted, and since there rights are preserved, it is ethically wrong to go against them. American pop culture is affected in such a way that, many people take the disadvantage of it, but breaking the official rights of the music. Pop music is now a culture in many countries. This culture is effecting the youth in such a way that they are now more in to bad deeds, rather than right ones. â€Å"Intellectual property illustrates nicely that property is a legal right rather than a physical thing. Intellectual property applies to allow owners to exclude others from intangible resources like certain secrets that businesses have, the copying of various creative expressions, and the reproducing of inventions and marks that identify the producers of goods and services. Property is a legal right to exclude, not a physical thing, and the object of a property copyright includes the reproduction of music for commercial profit. The market resource is diminished for the copyright owner when file sharers misappropriate music

Pornography Does Not Cause Rape :: Argumentative Persuasive Topics

Pornography Does Not Cause Rape      Ã‚  Ã‚  Ã‚   It started by way of messengers and scribes, evolved through the presentation of newspapers and radio, brought us together with television, and now serves us world-wide via the ever-popular Internet.   It is the mass media, and even from the earliest days of its existence, it has contributed greatly in ways that both enlighten and enrich society, and ways that deteriorate and perplex it.   It is not a surprise to learn, then, that the mass media is the most powerful source of information we have, and nothing else in today's world influences public perception quite as heavily.      Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   Unfortunately, however, most of what is broadcast or transmitted in the news today is with reference to the chaotic condition of our planet, or something else that society as a whole sees as detrimental or damaging. But the news on television is not the only type of media taking the criticism of society. Other forms of mass media, specifically movies and television programs containing pornography and violence have been heavily criticized. The underlining concept to be debated here is that society is negatively influenced, specifically, by these images of pornography and the result is increased violence against women. This assumption, and it is indeed only an assumption, is completely fallacious, however, as no concrete and completely conclusive evidence has ever been formulated in support of the theory.   The key premise here is that the mass media does not cause undesirable social behaviour and in actuality, the media people should not be dubbed as the "bad guys".   They simply use their power in the most constructive ways possible in order to promote their ratings and popularity.   One way to do that is to concentrate on what sells: sex, violence and disaster.      Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   Having said this, why is it then, that many in society still believe otherwise; why do they continue to believe that pornography is " evil" and is a major cause for violence against women, specifically rape? There are many reasons for this misinterpretation and through the following few points, an attempt will be made to show that pornography has very little to almost no correlation with violence against women (of course nothing is "absolute" in society). In order to demonstrate this, it must be made evident that pornography is not "evil" and does not cause

Mobile Devices Essay -- Technology, Invention, Education

Mobile devices such as mobile phones, smart phones, palmtops and handheld computers (personal digital assistants (PDAs) and tablet PCs Kukulska-Hulme (2005) add an extra dimension to the technology used in teaching and learning. This change has led to a new concept called m-learning (mobile learning) and there are now a number of examples where mobile devices have been integrated into formal education and/or informal learning (Kukulska-Hulme 2009). Opportunities such as learner-centred learning and learning outside the classroom are made possible within m-learning due to the number of different attributes that are offered by mobile devices (Kukulska-Hulme 2005). Pachler et al, (2010) elaborate on this, stating that mobile devices have a number of important characteristics that make them attractive from an educational perspective, including increasing portability, functionality, multimedia convergence, ubiquity, personal ownership, social interactivity, context sensitivity, location awareness, connectivity and personalisation. Kukulska-Hulme (2005) noted that personal, informal, contextual, portable, ubiquitous and pervasive nature of mobile devices are particularly useful in learner centred learning. Moura & Carvalho (2008) and Scanlon et al. (2005) conclude that mobility and portability have the potential for making accessing information and interaction more effective in science learning. Further they allow the learner to lear n autonomously (Callum & Kinshuk 2006), collaboratively (Eliasson et al., 2010) and also provide opportunities to conduct learning experiences outside the teacher-managed classroom (Naismith et al., 2004), (Corbeil & Valdes-Corbeil 2007) by expanding learning beyond the four walls of the classroom and thus... .../or students to bring ‘the outside world’ into the classroom during a science lesson(Ekanayake & Wishart,2010a). According to the findings of this study, the mobile phone camera could be used to support the teacher during the different stages of a lesson including planning, implementating and reviewing. The phones themselves also helped students to learn science effectively by enabling collaborative and authentic learning opportunities. In addition to this Ekanayake & Wishart (2010b) report a study where students used mobile phone video to record the deflection of a galvanometer in a secondary level science lesson. According to the authors, the mobile phones’ video camera helped students to capture a fleeting (observation) event which could have been missed otherwise. This enabled the students to view their observations repeatedly and share them with their peers.

College Student Essay

As a student nurse, I was working in a student assignment group, where we were to make a project for a presentation on â€Å"Breast Cancer†. We had four persons in our group. On our meeting day, one of our group members did not come to our group meeting and she also did phone none of us. We were not able to finish our group work because we were missing her part of the project. We did not even know whether she had started her part of the work or not. Our meeting without her part of the work was not productive and we decided to set up another meeting on another day. On next day I met her and asked if everything is fine with her and her family. She confirmed that everything was fine. My expectation was that she would give some explanations or would try to talk about what had happened. She did not show any interest in a further communication. Her behavior was surprising and the same time frustrating for me. I perceived that she was not a responsible person, because before our meeting she did not call us. I also perceived that she did not value and respect other people time. I felt that she even ignored the importance of the group project and the work that she was spouse to complete. The conflict arose in our work group about her part of the work, and we were undecided whether we were to keep on being silent or to start an open discussion about our concerns. Eventually, we did not do very well on our group project and then our group was disbanded when for the next project we had to choose new partners for the group. 2. Communication Despite my perceptions about her, I decided to ask her if everything was fine with her family. She confirmed that her family was fine and then I kept a distance from her because I decided that she did not have a legitimate reason not come to the meeting and in fact this validated my perception that she was not responsible person and she did not value other people time. Because of her behavior the conflict arose in our work group about her part of the work, and we were undecided whether we were to keep on being silent or to start an open discussion about our concerns. Eventually, we did not do very well on our group project and then our group was disbanded when for the next project we had to choose new partners for the group. Even when our group project was completed, I kept thinking about her behavior and I came to the conclusion that there could have been other reasons for her behavior that she never shared with any of us. I feel that the reason for the further events was the lack of communication between her and the group members. Now I regret that I failed the opportunity to fix the situation by an open communication, and create strong group solidarity. But I value this experience for the idea of importance of a communication to build strong group solidarity. 3. Possibilities I formed my perceptions about her having only limited information about her; I did not know the real reason she had that day not to come to the meeting. As I knew that she had a large family with four children, and maybe one of her children was sick, so she had to stay at home with the sick child. As a mother, her baby’s health could be the priority for her. The other reason for her not to come to the meeting could have been an accident and maybe she did not have an opportunity to call us or to let us know about it. Finally, maybe one her close relatives had breast cancer and she was very sensitive to the work project, so she was not able to come and discus the topic with the group members. We never had an opportunity to know what exactly had happened to her since she never talked to us about the reasons for her behavior. 4. Influences Analyzing the event I can identify many assumptions on my part that influences my thoughts. There is another important factor about myself, which formed my perceptions. I have an experience in working with sick children and their parents and in this case I thought that the reason could be that her baby was sick, and as a mother for her the baby’s health is the most important thing for her. I am a very responsible person, and I respect people and their time. I am always early for any meeting or group projects. I am also very careful with my study process, so this made me feel that she did not respect our group member’s time. In my cultural background it is very important if I promise or decide to do something in a group, and I am not able to go on with that, I must let my partners know. Another thing that made an influence on my perception was that I value other people time and I always let them know if I am late. The other reason could be that as an ESL student she had a hard time to complete the work. As an ESL student with some language barriers, I thought that she had a hard time to complete any work. 5. Application of Learning to Nursing Practice I think that perception checking can play a significant role in my critical thinking and decision making process. Only open communication and accurate perception checking can help us to understand other people behavior. It is now my understanding is that I would have done better to discuss the issue with my group partner, and to address the conflict in an open way. Open communication would give me an opportunity to perform and improve my direct perception checking skills. Even somehow I had tried to discover the real reasons for my group partner behavior, my actions and skills were not enough to understand her behavior, to have a whole picture of what happen, rather that make my assumptions. On my meeting with her on the next day somehow I tried to understand the possible reasons for her behavior. That was an example of indirect perception checking process, but not performed completely. I feel that I formed most part of my perceptions on my own assumptions. For my further successful practice I have to learn more about perception checking process and also improve my perception checking skills toward my successful nursing career. Nursing work is always a team work and in my further practice I also will use this experience to build team solidarity.

Final Paper on Managerial Accounting

On this small plot of land in the middle of a bustling city called Bacolod, in the Negros Occidental province of the Philippines, lies home to the family of Jose and Teodula Tamera. Located on 79 Lacson Street, this place was especially home to one of their sons, Robin Tamera.After years of decadence in this little spot called home, Robin found himself working in Ontario, Canada. It was there that the inspiration to keep the property's memories alive was sparked. He had a desire to keep this lot not only as a memorial keepsake for himself, siblings, and relatives, but first and foremost as a reminder of his parents' love and care.Robin Tamera's concept was to open a very humble place for all to stay in Bacolod City, whether they were local or foreign visitors. He wanted a hotel that incorporated and adapted all of the finest amenities that other places in the world could offer.In 2006, after years of investment and construction, Robin's desire became a reality after converting their property to a bed and breakfast place. â€Å"The Tamera Plaza Inn† became not only a place to stay, but a memorial and tribute to the Tamera Family. The Inn offers overnight lodging and meals. It includes 1 Superior room, 8 De Luxe rooms , 6 standard double rooms, 5 standard single rooms, a function room, all air-conditioned with cable TV services. The Tamera Plaza Inn has 30 full time employees to date.Meanwhile, the inn faces very serious seasonal customer fluctuations. The average number of tourists in Bacolod is 70,000 per year, majority of which are during Summer and in October during the MassKara festival. The inn has about 2 % of these tourist choose them for accomodations. Although the place has no rental costs and the expenses in the contsruction of the inn has already been acquired, the inn has an opportunity to increase its profitiability.Below is the the cost allocation per year:For the purpose of this paper, Activity-Based Costing will be used to analyze the inn' s profitability and to present a recommendation. In Table 1, Activities Analysis and Assignment of Activities to Products (lodging and dining) by activity drivers. Labor, material and utility costs traced to activities are shown in columns (1)-(3) of table 2. Columns (4)-(11) present detail about how activities are allotted to each product by drivers. For example, the driver of the cleaning activity is the true cleaning time which is total 3061.6 hours. Using the driver to trace the cleaning activity to the two products separately, and assigning 2651.4 hours and 410.2 hours respectively, of cleaning time, the driver can allocate PHP 46,611 to lodging and PHP 7,212 to dining.Finally, adding all the allocation activities costs in each product we can get the total activity costs. The total product cost is the combination of the total activities costs, direct material costs, and outsource costs (laundry and transportation) in each product. Unit product cost is defined as the total produ ct cost divided by the total number of customers. The unit product costs of lodging and dining are PHP 340.67 and 71.31 per customer respectively for a year. The lodging and dining products of The Tamera Plaza Inn represent two market segments.After applying ABC to the The Tamera Plaza Inn case, the unit costs of each of the Inn's products in two market segments are clear. The cost information acquired from ABC in this case will be useful to the owners for marketing strategy, decision making and cost-volume-profit analysis.Table 1.In the second stage, all activities costs in the five activities centers are assigned to the three country inn’s products. Table 2 shows activities analysis and the assignment of activities to products by activity drivers. Labor, material and utility costs traced to activities are shown in the second to fourth column of table1 while fifth to tenth columns present detail about how activities are allotted to each product by drivers. For example, the d river of the cleaning activity is the cleaning time which is total 6810.6 hours. Using the driver to trace the cleaning activity to the three products separately, and assigning 2651.4 hours, 3749 hours and 410.2 hours respectively, of cleaning time, the driver can allocate NT$ 46,611 to lodging, NT$65,904 to hot spring use, and NT$7,212 to dining.Finally, adding all the allocation activities costs in each product we can get the total activity costs. The total product cost is the combination of the total activities costs, direct material costs, and outsource costs (laundry, hot spring water) in each product. Unit product cost is defined as the total product cost divided by the total number of customers. The unit product costs of lodging, hot spring use and dining are NT$ 306.21, NT$31.64 and NT$ 67.28 per customer respectively in the busy winter seasons. The lodging, hot spring use and dining products of this country inn represent three market segments. After applying ABC to the coun try inn case, the unit costs of each of the country inn’s products in three market segments are clear. The cost information acquired from ABC in this case is extremely useful to the inn’s owners (managers) for marketing, decision making and cost-volume-profit analysis.Table 1 Monthly Costs of ResourcesResource life time Replacement value Capital costs Cost per monthRent-a-land 30 ï ¼  ï ¼  700,000 Owner’s lands 30 150,000,000 13,324,092 1,110,341 Buildings 30 16,050,000 1,425,672 118,806Personnel Number Total Costs Cost per monthFull time staffs 23 9,060,000 755,000 Part-time staffs 13 2,448,000 204,000 Managers 2 1,320,000 110,000is the general manager. Meanwhile, the inn faces very serious seasonal customer fluctuations. The average volume of customers for hot spring use  can come to a maximum of 58,048 persons monthly in the winter season and a reaches minimum of 18,311 persons in the summer season. In addition, this hot spring country inn bears a heavy space and land costs due to the high cost of buildings and land in Taipei. The monthly costs of rent, lands, buildings and labor are showed in table 1.This inn doesn’t use any activity-based costing method in its accounting system except for the traditional one. Since activity-based costing can be very complex and time consuming, and even less in tourism industry, it is not widely applied in the manufacturing industries in Taiwan (Chen, 2001, p. 52). It is recognized that partial activity-based costing can be used to enhance rather than totally replace the accounting system when the company finds it too difficult to implement full-scale ABC-based accounting.Some companies also complain that the cost of ABC’s administrative and technical complexity, and of continuously generating activity data, exceeds any benefits subsequently derived from it, so that they reject proposals to implement ABC to their companies. Nevertheless, many firms still find they have success in co st reduction, product pricing, customer profitability analysis and output decisions when they adopt ABC (Chenhall and Langfield-Smith, 1998; Clarke et al., 1999; Innes and Sinclair, 2000; Cotton et al., 2003).Our traditional accounting cost information was gathered from 1 November, 2003 to 30 December, 2003. The figures for customers’ volume were acquired from the mean of the number of customers in these two months. In order to obtain a more accurate picture of Table 2Activities Analysis and Assigning Activity to Product Using Activity Drivers Resource Labor Materiall Total Quantities of Drivers Total Unit cost per Product cost Activity& Utility Cost Lodging Spring Dining quantity activity driver Lodging Hot-Spring Dining Cleaning 99,572 20,155 119,727 2,651.4 3,749 410.2 6810.6 17.58/hr 46,611 65,904 7,212(10.57%) (3.67%) (0.32%) Changing 1,455 607 2,062 960 0 0 960 2.15/hr 2,062 0 0 sheets(0.47%) (0%) (0%) Washing 32,225 22,196 54,421 830 1,832 188.6 2,851 19.09/hr 15,849 3 4,972 3,600(3.59%) (1.95%) (0.16%) Clear up 91,475 21,623 113,098 0 0 10,710 10,710 10.56/number 0 0 113,098(0%) (0%) (5.06%) Check on 5,454 2,276 7,730 450 0 0 450 17.17/number 7,730 0 0(1.75%) (0%) (0%) Ordering 54,451 1,994 56,445 0 0 11,203 11,203 5.04/number 0 0 56,445(0%) (0%) (2.52%) Carrying 75,220 2,754 77,974 0 0 103,754 103,754 0.75/number 0 0 77,974(0%) (0%) (3.49%) Re-supply 4,320 2,437 6,757 20 436 4 460 14.69/hr 294 6,404 59(0.07%) (0.35%) (0.00%) Cooking 297,968 58,945 356,913 0 0 2,010 2,010 177.57/hr 0 0 356,913(0%) (0%) (15.96%) Purchasing 73,886 605 74,491 18.5 24 198 240.5 309.73/hr 5,730 7,434 61,327(1.30%) (0.41%) (2.74%) Check in 263,806 90,647 354,453 232.47 1,891.67 692.5 2,816.64 125.84/hr 29,255 238,051 87,147 /out(6.64%) (13.26%) (3.90%) Admini- 36,608 1,049 37,657 210 779.2 102 1,091.2 34.51/space 7,247 26,890 3,520 strative(1.64%) (1.50%) (0.16%) Marketing 6,160 176 6,336 1,440 56,750 33,240 91,430 0.07/person 100 3,933 2,303(0.02%) (0.22%) (0.10%) Acc ounting 26,400 756 27,156 1,440 56,750 33,240 91,430 0.297/person 428 16,855 9,873(0.10%) (0.94%) (0.44%) Renting700,000 251.96 1,385.80 461.94 2,099.7 333.38/space 83,999 461,999 154,002(19.05%) (25.73%) (6.89%) Depreciation1,229,147 251.96 1,385.80 461.94 2,099.7 585.39/space 147,495 811,236 270,416(33.45%) (45.18%) (12.09%) Total 1,069,000 226,220 3,224,367*Total activity cost 346,800 1,673,678 1,203,889(78.65%) (93.21%) (53.83%)* All activities in column (3) added Direct material cost 61,137 116,843 1,032,498(13.87%) (6.51%) (46.17%)Outsource laundry 33,000(7.48%)Hot-spring water5,049(0.28%)Total product cost 440,937 1,795,570 2,236,387Total customers 1,440 56,750 33,240Unit product cost 306.21 31.64 67.28Allocated resource costs, working sampling (Tsai, 1996) is used to estimate the percentage of time spent on each of various activities for each staff member and manager. In this way an adjusted percentage of personnel time spent on each activity can be obtained. In the first st age, resources in this country inn are assigned to all activities in five activities centers by resource drivers.In the second stage, all activities costs in the five activities centers are assigned to the three country inn’s products. Table 2 shows activities analysis and the assignment of activities to products by activity drivers. Labor, material and utility costs traced to activities are shown in columns (1)-(3) of table 2. Columns (4)-(11) present detail about how activities are allotted to each product by drivers. For example, the driver of the cleaning activity is the true cleaning time which is total 6810.6 hours. Using the driver to trace the cleaning activity to the three products separately, and assigning 2651.4 hours, 3749 hours and 410.2 hours respectively, of cleaning time, the driver can allocate NT$ 46,611 to lodging, NT$65,904 to hot spring use, and NT$7,212 to dining.Finally, adding all the allocation activities costs in each product we can get the total act ivity costs. The total product cost is the combination of the total activities costs, direct material costs, and outsource costs (laundry, hot spring water) in each product. Unit product cost is defined as the total product cost divided by the total number of customers. The unit product costs of lodging, hot spring use and dining are NT$ 306.21, NT$31.64 and NT$ 67.28 per customer respectively in the busy winter seasons.The lodging, hot spring use and dining products of this country inn represent three market segments. After applying ABC to the country inn case, the unit costs of each of the country inn’s products in three market segments are clear. The cost information acquired from ABC in this case is extremely useful to the inn’s owners (managers) for marketing, decision making and cost-volume-profit analysis.TAMERA PLAZA INN Date Established: March 2006 #79 Lacson St., Bacolod City Tel No. 432-1708; Fax: 709-0886 Manager: Dina Serfino E-mail: [email  protected] C lassification: Economy Class No. of Rooms: 20 Rates: Superior 1 1,500.00 Deluxe 8 1,300.00 Standard Double 1,100.00 Standard Single 900.00 Extra Matress 250.00 Extra Person 100.00 Last Updated: September 11, 2013 Rates are subject to change without prior notice