Paolo Veroneses Painting Mars and Venus United by Love :: Veronese Painting Essays

Paolo Veronese's Painting "Mars and Venus United by Love" â€Å"Mars and Venus United by Love† by Paolo Veronese is done in the Renaissance style of painting. This is done in this style, because Poalo Veroneses was a Renaissance painter as well as his teacher Titan. The painting takes place in Rome in the Mythological Era. It is not known who commissioned this work. Emperor Rudolf II in Prague owned this piece of artwork as well as four others of Veronese’s paintings. Mars is the God of war; and Venus is the Goddess of love.(These are the Roman names for the Greek Gods; which in Greek Venus was called Aphrodite and Mars was actually called Aries.) The theme of this painting has to do with Roman mythology. Cupid is tying Mars and Venus together. There are many different explanations that people have came up with to explain this painting. There is always that tie between love and war, even the saying â€Å"make love not war†. The most common translation would be [Venus, the woman symbolizes chastity transformed by love into charity and that the horse held back by an armed cupid is an emblem of passion restrained](Metropolitan Museum of Art, pg.185) The painting clearly shows Mars and Venus being tied together by a cupid. So I can see why this is the most popular translation of this painting. My personal response was really strong after seeing the painting for the first time. As soon as I saw this painting I knew that it had a deeper meaning to it; and not just some people being tied together by a cupid. I knew right away that it had to do with Roman mythology just from the names. After looking at this painting for a while there is still something that the artist is trying to portray, that is really tough. It feels like there is more going on than what seems. The painting has such a calm tone to it but it gives a little hint of roughness with the sword and the horse, which I think, helps to balance this painting.

POSITIONING SIX SIGMA WITHIN THE MANAGEMENT ACCOUNTING AGENDA

3.1 IntroductionIn the old chapter, the treatments focused on developments in the constructs of quality direction, come oning from its original limited function of review to its present province as an built-in portion of concern scheme through strategic quality direction ( SQM ) . This chapter traces the parallel historical developments in cost and direction accounting from its traditional cost accounting phase to its current phase that addresses the demands of administrations runing in dynamic and competitory contexts and explores the acceptance of quality issues within the scope of direction accounting. The chapter commences with an overview of the historical developments in accounting that led to be and direction accounting. From this literature, an analytical model is put frontward to: Discuss the major phases taking to the development in cost and direction accounting paying peculiar attending to the direction of quality at each phase ; and Discuss the interface between direction accounting patterns and SS quality enterprise.3.2 Historical DEVELOPMENTS IN ACCOUNTINGIn its earliest signifier, accounting focused chiefly on proper mark maintaining and net income coverage ( Johnson, 1991 ) . Although these two maps continue to play a cardinal function in the accounting systems, accounting patterns have progressed to cover wider concern activities and applications such as the direction of quality enterprises ( IFAC, 1993 ) . Following these developments, Lenhardt and Colton ( 2000: 21 ) , analysed accounting patterns into three types: Historical – uses cost information that has a historical or consequences perspective and whose intent is to enter what has happened in the past. Peoples outside the company who typically use such information, include bankers, shareholders, creditors, bondholders, regulators and taxing governments. Real clip – uses cost information that has a current position and is utile to people and squads doing existent clip determinations about concern procedures. Strategic – uses cost information that has a advanced, strategic position and is utile to those doing pricing and other strategic determinations about the company ‘s hereafter. The 2nd position affecting existent clip patterns and their development is normally referred to as cost and direction accounting patterns. The literature has provided a figure of models to analyze the development of cost and direction accounting. Some of these authors have traced the development from its beginning ( Johnson, 1972 ; Chatfield, 1974 ; Chandler, 1977 ; Johnson and Kaplan, 1987 ) , while others have either looked at the state specific developments ( Bhimani ( 1996 ) and Dugdale and Jones ( 2003 ) for UK developments ; Virtanen et Al. ( 1996 ) for Finnish developments ; Scherrer ( 1996 ) for German developments ) , or the modern strategic direction accounting developments ( Lee, 1987 ; Luft, 1997 ; Srikanthan, 2004 ) . None of this literature has traced the developments at the interface between direction accounting and quality direction. The purpose of this chapter is to utilize an analytical model proposed by International Federation of Accountants ( IFAC ) to discourse the altering function of direction accounting and its interface with alterations in quality direction.3.3 PROPOSED IFAC FRAMEWORKIFAC ( 1998 ) in its Statement on Management Accounting Concepts analysed the development and alteration in direction accounting through the undermentioned four recognizable phases: Phase 1 – Prior to 1950, the focal point was on cost finding and fiscal control, through the usage of budgeting and cost accounting engineerings ; Phase 2 – By 1965, the focal point had shifted to the proviso of information for direction planning and control, through the usage of such engineerings as determination analysis and duty accounting ; Phase 3 – By 1985, attending was focused on the decrease of waste in resources used in concern procedures, through the usage of procedure analysis and cost direction engineerings ; Phase 4 – Beyond the mid-1980 ‘s attending had shifted to the coevals or creative activity of value through the effectual usage of resources, through the usage of engineerings, which examine the drivers of client value, stockholder value and organizational invention ( IFAC, 1998. parity. 7 ) . Harmonizing to IFAC ( 1998. parity. 9 ) , ‘each phase of development represents version to a new set of conditions confronting administrations, by the soaking up, reshaping and add-on to the focal point and engineerings used antecedently ‘ . In Stages 1 and 2 the direction accounting developments focused on traditional proficient activities and the proviso of information ( IFAC, 1998. parities. 17 and 19 ) . During these phases, the information refering quality was non captured in the direction accounting literature ( Yasin et al. , 2005 ) . A critical displacement between Stage 2 and Stages 3 and 4 is the alteration in focal point from information proviso towards resources direction in the signifiers of waste decrease ( Stage 3 ) and value coevals or creative activity ( Stage 4 ) . This displacement promoted the widespread usage of quality oriented concern patterns and schemes ( Yasin et al. , 2005 ) . The subsequent subdivisions will analyze these developments with ment ion to IFAC ‘s four phases of development.3.3.1 Phase 1: Cost finding and fiscal controlBetween 1880 and mid-1920s rapid developments in cost accounting theories and techniques gave a existent drift to the growing of cost accounting. During this period rehearsing comptrollers and industrial applied scientists contributed widely to the development of cost accounting literature ( Littleton, 1933 ; Solomon, 1968 ) . Solomon ( 1968 ) referred to this period as the â€Å" costing Renaissance † . Initially cost accounting information was developed for the intent of merchandise costing and net income finding, but over clip this function evolved to include elements of planning, control and decision-making ( Solomon, 1968 ) . These major developments marked the footing for traditional cost direction accounting patterns ( Johnson and Kaplan, 1987 ) .Merchandise costing and net income findingMerchandise costing and net income finding has long been the map of cost accounting. Garne r ( 1954 ) traced the development of merchandise costing and net income finding to the early ‘domestic ‘ structured system, under which the whole fabrication procedure was wholly under the control of the proprietors. Johnson and Kaplan ( 1987 ) noted that the proprietors of individual activity concerns created new accounting processs to command the end product from internal procedures. This attack was similar to the craftsmen ‘s quality development patterns discussed in the old chapter. In a ‘domestic ‘ structured system, the proprietors devised input cost steps such as stuffs cost and transition costs to enter the ‘price ‘ of end product from internal operations ( Johnson and Kaplan, 1987: 7 ) . Even in the early old ages, the proprietors of centrally controlled individual activity concerns held the sentiment that by efficaciously pull offing the costs of their internal concern procedures greater value could be achieved ( Johnson and Kaplan , 1987 ) . However, restrictions on cost accounting measuring restricted the range for quality cost measurings ( Johnson and Kaplan, 1987 ; Yasin et al. , 2005 ) . With the oncoming of the industrial revolution internal administrative procedures were established to co-ordinate multiple production activities ; runing costs were generated to measure public presentation and luxuriant cost coverage mechanisms were devised, peculiarly for direct labor and stuffs ( Smith, 1995: 7 ) . For illustration, Johnson and Kaplan ( 1987 ) study that the development of an integrated dual entry cost accounting system helped direction supervise the efficiency of internal procedures and employee public presentation and later formed the footing for the development of a public presentation related wagess and incentive strategy. Despite the strong concern for commanding internal costs, quality cost measuring was non considered a portion of the direction accounting map. Alternatively, the implicit in rules of merchandise costing and net income finding provided the way for a broad organizational planning and control function ( Black and Edwards, 1979 ; Johnson and Kapl an, 1987 ) .Planing and controlIn the early 20th century, planning and control tools such as standard costing and discrepancy coverage were introduced as portion of the direction accounting map ( Solomon, 1968 ) . Standard bing formed an built-in portion of production planning, while discrepancy analysis was used for cost control. Solomon ( 1968 ) noted that the first mention to â€Å" direction by exclusion † was founded in Taylor ‘s celebrated paper on â€Å" Shop Management † that was closely linked to early quality control and that Taylor ‘s construct of standard procedures and standard operating clip ( clip and gesture survey ) was used as the footing for the development of standard costing. This demonstrates that the rules of standard costing are derived from Taylor ‘s scientific direction theory and thoughts of quality control discussed in Chapter 2. Therefore, even in the early portion of the 20th century there were indicants of a nexus betwee n alteration direction schemes and direction accounting systems. Another important development in Stage 1 was the development of concern budgeting techniques ( Black and Edwards, 1979 ; Johnson and Kaplan, 1987 ) . Business budgeting was founded on the rules of governmental budgeting processs used in England and US ( Black and Edwards, 1979 ) . In contrast to standard costing, a budgetary control system involves all the maps and sections in an administration. Despite including all maps and sections in the budgeting procedure, quality costs budgeting was non considered as a portion of the direction accounting map.Short-run decision-makingThe concluding development of early cost accounting information was the proviso of cost information for decision-making. Harmonizing to Johnson ( 1981 ) , in the early old ages transition costs were used for the intent of pricing determinations. In ulterior old ages, increased jobs with ‘price repairing ‘ created uncertainties in the back uping historical based cost accounting system ( Solomon, 1968 ) . Academicians observed the deficiency of relevancy of historical costs for future decision-making, which led to the development of a ‘modern ‘ cost accounting system aimed at bettering internal decision-making and control ( Black and Edwards, 1979 ) . The new cost information system emphasised that for effectual determination doing it is of import to separate variable costs from fixed costs, and relevant costs from irrelevant costs. Despite a displacement to a forward looking cost information system, the importance of mensurating quality costs or measuring the success of quality attempts was non mentioned in the direction accounting literature. The categorization of costs into fixed and variable elements had deductions both for bettering the planning and control procedure and short-run decision-making ( Black and Edwards, 1979 ) . Any betterments in public presentation concentrated on commanding the variable elements of entire costs. Consequently, these developments increased the value of cost accounting information in three cardinal positions: 1 ) â€Å" Co-ordination of Operations † , 2 ) Performance Evaluation † and 3 ) â€Å" Decision -Making † ( Black and Edwards, 1979: 16 ) . There was nevertheless, limited sharing of these functions with other concern maps within the administration ( Yasin, et al. , 2005 ) . As such, the issues and challenges of pull offing quality attempts continued to come on without aid from the cost accounting map or profession. Overall, the traditional direction accounting tools and techniques developed in Stage 1 pursued fabrication and organizational aims. IFAC ( 1998. parity. 19 ) referred to this period of the development in direction accounting as a period of â€Å" proficient † activity necessary for the chase of organizational aims. The direction of quality remained the sole sphere of the quality direction staff, fabrication and production technology section forces and merchandise design and technology section forces ( IFAC, 1993. IMAP 5, parity. 29 ) . A closed system position of quality had small interaction with external elements such as providers and clients every bit good as the internal accounting subsystem ( Yasin et al. , 2005 ) . As such quality information was neither captured by the accounting map, nor was it reported to the corporate quality direction entities throughout the administration ( Yasin et al. , 2005 ) . Hence, the direction accounting development in Stage 1 progressed frontward disregarding the developments of quality attempts. Possibly this absence of involvement in quality attempts can be attributed to two primary grounds ( Johnson and Kaplan, 1987 and Johnson, 1992 ) . First, the accounting profession after World War 1 stipulated stiff accounting regulations that prohibited the development of direction control systems for more effectual determination devising. Second, faculty members progressively encouraged the usage of fiscal accounting information for managerial decision-making, which closed the mentality of future directors to wider applications.3.3.2 Phase 2: Passage to direction accountingA displacement from cost accounting to direction accounting, which involved a displacement from pr oficient focussed activities to managerial centred duties, occurred chiefly in the fiftiess. Managerial centred duties relied largely on the proviso of information for more effectual planning and control determinations ; hence it contributed to the accounting information epoch ( IFAC, 1998 ) . Despite this information oriented attack, the accounting information system failed to capture information refering quality ( Yasin et al. , 2005 ) . Alternatively, to guarantee proper answerability in a multi-divisional organizational construction, â€Å" duty Centres † and â€Å" duty accounting † was developed, therefore supplying the drift for direction accounting to be applied to more complex countries like divisional pricing and long term planning and control determinations ( Anthony, 2003 ) .Divisional pricing, long term planning and control determinationsIn mid-1950s, the incorporation of vertically integrated multi-activity houses and multi-divisional construction changed the original map of direction accounting ( Johnson and Kaplan, 1987 ) . For illustration, a new focal point on â€Å" duty accounting † led to the development of transportation pricing policies such as market based pricing and cost plus pricing schemes every bit good as long term planning and control techniques ( Antony, 2003 ) . Johnson and Kaplan ( 1987 ) study that with the development of duty accounting, investing duties shifted from the market to exceed direction who were so accountable for decentralized divisional public presentations. Despite the major restructuring of duties, pull offing quality betterments continued to stay outside the sphere of the direction accounting map. Another development in this phase was capital budgeting techniques. Capital budgeting techniques ab initio focused on accounting steps such as the payback period and return on investing ( ROI ) steps, but with the development of the clip value of money construct, discounted hard currency flow ( DCF ) methods such as NPV and IRR were introduced for measuring long term determinations ( Johnson and Kaplan, 1987 ) . During the same clip, GE Corporations pioneered and promoted the residuary income attack to get the better of some of the failings identified in the ROI step ( Johnson and Kaplan, 1987 ) . Today, these methods continue to play a critical function in the rating of capital outgo activities ( Smith, 1995 ) . The capital budgeting developments coincides with the scientific quality control developments and both had their beginnings in industry. Despite sharing a similar origin, merely capital budgeting developments gained acknowledgment in the direction accounting literature, whil e quality steps remained the concern of the non-accounting map ( Johnson and Kaplan, 1987 ; Morse, 1993 ) . Overall, the direction accounting developments in Stage 2 continued to function the traditional cost accounting maps. Harmonizing to Martin ( 1997 ) , most companies used traditional cost accounting systems along with production control systems, nevertheless, these systems were non decently designed to capture or supervise the public presentation of quality enterprises. Albright and Roth ( 1992 ) add that early quality motion progressed frontward with really small aid from the accounting map. During this period, factory chiefs with proficient expertness carried out traditional quality review and control processs ( Bromwich and Bhimani, 1994 ) . Further, both the direction accounting and quality developments were linked to the plants of non-accounting professionals, like the industrial applied scientists and production applied scientists ( Littleton, 1933 ; Garner, 1954 ; Soloman, 1968 ; Flood, 1993 ) . Even so, quality direction concerns were ignored in the direction accounting liter ature. Johnson and Kaplan ( 1987 ) noted that despite considerable alterations in the nature of administrations and the dimension of international competition, there have been no major publications by practicians or faculty members depicting inventions such as quality enterprises in the direction accounting literature before 1980.3.3.3 Phase 3: Nipponese influence and passage to SMABy 1985, the direction accounting focal point on information proviso ( Stage 2 ) was revised in IFAC Stages 3 and 4, where information became an organizational resource, along with other organizational resources. The cardinal focal point in Stage 3 was the decrease in waste in resources used in concern procedures, through the usage of procedure analysis and cost direction engineerings ( IFAC, 1998. parity. 7 ) . Bromwich and Bhimani ( 1994 ) noted that the direction accounting developments during this period were largely promoted by Nipponese industries that adopted quality as their cardinal competitory t ool. For case, the chase by Nipponese industries of strategic organizational aims, particularly in the country of cost decrease, formed the beginning of a new construct of strategic direction accounting ( SMA ) in the West ( Bromwich and Bhimani, 1994 ) . Further, a new focal point on waste decrease led to the development and the widespread acknowledgment of quality direction in the direction accounting literature ( Bromwich and Bhimani, 1994 ) . The Nipponese administrations who dominated the universe in choice direction during this period, focused on three cardinal developments that changed production methods to run into consumer demands: 1 ) merely in clip stock list system ( JIT ) , 2 ) entire quality control and 3 ) computing machine integrated fabrication ( CIM ) systems ( Johnson and Kaplan 1987 ; Monden and Sakurai, 1989 ) . From a strategic position, these techniques were besides utilised by Nipponese top direction for mark costing exercisings which contributed to be direction through the accent on be aftering cost decreases from the design and development phases to fabrication ( Bromwich and Bhimani, 1994: 176 ) . Over clip, the successful application of these techniques by Nipponese industries triggered a global revolution in fabrication operations which resulted in a new way for best patterns in direction accounting ( Bromwich and Bhimani, 1994 ) . The subsequent subdivisions will supply a brief treatment on the t hree cardinal direction techniques developed by the Japanese.Merely in clip ( JIT ) stock list systemJIT was originally developed at the Toyota car works and has been designed to cut down the degrees of natural stuffs and work in procedure stock lists ( Johnson and Kaplan, 1987 ) . The debut of JIT had significant effects on accounting ( McWatters et al. , 2001 ) as important elements of conventional stuff cost accounting became excess and were replaced by modern techniques, such as back-flush accounting, and a cost benefit attack statement was used to supervise the JIT system ( Drury, 2000 ) . The JIT system provides existent clip information in non-financial footings, and this therefore led to the extended used of non-financial indexs in Japan ( Bromwich and Bhimani, 1994 ) . The quality criterions implemented under JIT focal point on the decrease of non-value adding activities, such as the decrease of stock list storage and retention costs, which are elements closely linked to mo dern quality direction enterprises that besides had important deductions for direction accounting ( Bromwich and Bhimani, 1994 ) .Entire quality controlIn the 1970ss, Nipponese companies adopted entire quality control, a doctrine aimed at zero defects ( Johnson and Kaplan, 1987 ) . In this attack, quality was built into the design phase and merchandises were produced in conformity with the design specification. Harmonizing to Johnson and Kaplan ( 1987 ) companies implementing zero defect plans, worked closely with providers to guarantee defect free points were delivered therefore, extinguishing the demand for incoming review. To measure the success of quality enterprises, quality cost were analysed into conformity ( bar, and assessment costs ) and non-conformance costs ( internal failure and external failure costs ) and these developments were later incorporated in direction accounting text editions ( Drury, 2000 ) .Computer integrated fabrication ( CIM ) systemThe development of ne w direction patterns such as JIT and entire quality control finally led to the increased usage of digital computing machine production engineering that has non gone unnoticed by the direction accounting map ( Johnson and Kaplan, 1987 ) . Harmonizing to Johnson and Kaplan ( 1987 ) , computing machine integrated engineering enabled greater fabricating flexibleness with improved quality and dependability. A decently implemented CIM system should be closely linked with other systems in the administration. For illustration, in an administration, CIM is ab initio linked to the design phase by a system referred to as computing machine assisted design, and this system is so linked to a computing machine aided fabrication system ( McWatters et al. , 2001 ) . The impact of extended fabrication mechanization and engineering has revolutionised the manner administrations operate. These alterations, which were adopted with the purpose of accomplishing entire quality control in the production map, were incorporated as a portion of the direction accounting map ( Bromwich and Bhimani, 1994 ) . Overall, the direction accounting developments from Stage 3 onwards began back uping the direction of strategic quality attempts. During this period, concern administrations found it necessary to broaden their accent from an efficiency-only based orientation to an orientation that integrates efficiency and quality to accomplish organizational effectivity ( Yasin, et al. , 2005: 323 ) . As discussed in Chapter 2, the station World War diminution of American endeavor fight and public presentation were attributed to the failure of direction accounting patterns to accommodate to the demands of the â€Å" new † endeavor that included the planning and control of quality concerns ( Johnson and Kaplan, 1987 ) . Consequently, the National Association of Accountants, now the Institute of Management Accountants, influenced by Nipponese inventions, published a monograph in 1987, that was designed to present comptrollers to quality issues, and this later led to quality direction being offi cially recognised as a important portion of direction accounting map ( Morse et al. , 1987 ) . The IMA besides worked closely with the American Society of Quality to print a volume on quality based cost direction that promoted a customer-oriented attack to direction coverage ( Atkinson et al. , 1994 ; Smith, 1995 ) .3.3.4 Phase 4: Widespread usage of SMA patternsHarmonizing to IFAC ( 1998. parity. 32 ) , direction accounting developments in Stage 4 were largely concern with the effectual usage of organizational resources, and this involved back uping strategic placement, and developing or accommodating the direction schemes necessary for organizational success and endurance. From a strategic point of position, Srikanthan ( 2004 ) notes that SMA techniques gained widespread acknowledgment in the direction accounting literature, as a tool for better resource direction and value coevals. The direction accounting developments during this period were strongly influenced by emerging strat egic direction patterns such as value based direction, and quality direction ( McWatters et al. , 2001 ) . Srikanthan ( 2004 ) adds that many techniques developed during this period focused on turn toing the critical success factors needed for a concern to obtain sustainable competitory advantage in its markets. Hence, the major component that distinguishes SMA from old accounting patterns is the acceptance of advanced schemes that emphasise external organizational factors such as planetary competition ( Ward, 1985 ) .SMA techniquesThe SMA techniques are influenced by both external factors and internal procedures ( Srikanthan, 2004 ) . The former techniques include life rhythm costing, benchmarking, supply concatenation direction and strategic quality direction enterprises. While the latter include value concatenation direction, theory of restraints, procedure direction, activity based direction, and the development of an integrated or balanced public presentation measuring system. In recent old ages, the widespread application of SMA techniques has extended the boundaries of direction accounting patterns across other disciplinary countries ( Bromwich and Bhimani, 1994 ; IFAC, 1998 ) . Hence, Otley ( 2001: 259 ) suggested that research in direction accounting should switch from its accounting beginnings to integrate â€Å" the direction back into direction accounting † . Previous literature besides suggests that most SMA techniques tend to overlap in their applications. For case, life rhythm costing was introduced as a selling scheme, whereby all phases ( planing to marketing ) in providing a merchandise were analysed, and benchmarked with prima rivals utilizing rival analysis ( McWatters et al. , 2001 ) . Similarly, from a quality direction perspective the value concatenation analysis and internal benchmarking procedures helped houses place their degree of public presentation for each concern activity ( Chiang, 2002 ) , while a balanced public presentation measuring system is used to show the nexus between productiveness, quality, and net incomes ( Harrington, 1996 ) . Along this line of statement, Kaplan and Norton ‘s ( 1992 ) balanced scorecard attack has been extremely recommended to measure quality enterprises such as TQM ( Talwar, 1993 ) and SS ( Phadnis, 2003 ) . More late, procedure direction and activity based cost direction have been found to hold a important influence on the success of TQM and SS quality enterprises ( Talwar, 1993 ; Hammer, 2002 ) . Benner and Tushman ( 2003 ) added that procedure direction, which is a derivative of the value concatenation direction attack, has been the focal point of quality direction applications since the 1980s. Similarly, Ishikawa ( 1984 ) Deming ( 1986 ) and Juran ( 1989 ) proposed process direction patterns as a key to the successful deployment of quality direction enterprises. Along this line of treatment, Breyfogle III ( 2003 ) claims that SS may utilize the ABCM system to track the drivers of possible concern procedure betterment chances along the value concatenation. ABCM focuses on analyzing concern procedure activities, with the purpose of seeking chances for cost decrease, which are characteristics attributed to TQM and SS quality enterprises. By analyzing activities along the value concatena tion, ABCM seeks to better the value received by the clients and this finally impacted positively on clients and the net incomes ( Turney, 1992 ; Glad and Becker, 1995 ) . Overall the direction accounting developments in Stage 4 show a close nexus with choice direction enterprises. In the 1880ss, TQM was incorporated into direction accounting literature as a new cost decrease technique that is aimed at extinguishing non-value adding costs in mainly production activities ( McWatter, et al. , 2001 ) . Smith ( 1995 ) claims that TQM provides a vehicle for the accounting map to accomplish control, uninterrupted betterment and maximal efficiency by guaranting that all of the procedures carried out by that map are in control. In 1993, IFAC produced its first statement on quality ( ‘Managing Quality Improvements ‘ ) that recognised that TQM was an built-in portion of direction accounting map in many states. More late, SS ‘s consequence on clients, costs and bottom -line public presentation necessarily necessitate a direction accounting input. For illustration, Breyfogle III ( 2003 ) asserted that SS methodological analysis through techniques like the theory of restraints will do houses to abandon their traditional cost direction accounting steps for more dynamic steps that focus on throughput, stock list and operating disbursals every bit good as promote a information driven determination attack. By using a information driven determination attack, SS interfaces with a figure of direction accounting patterns and this relationship will be examined in the following subdivision.3.4 THE INTERFACE BETWEEN MANAGEMENT ACCOUNTING AND SSThe implicit in foundation of SS methodological analysis is the perceptual experience that the administration is made of procedures and sub-processes/activities that drive concern public presentation, and this attack is demonstrated by the usage of several d irection accounting patterns developed within Stage 4 of the development in direction accounting. The subsequent subdivisions will analyze the literature and discourse the significance of utilizing the following cardinal direction accounting patterns with SS and the function they should play within the SS led DMAIC procedure:3.4.1 Process direction and supply/value concatenation directionProcess direction, like SS enterprises, focal points on the cardinal drivers of concern public presentation foregrounding the mutualities that define, enable or restrain an administration ‘s possible ( IMA, 2000. parity. 16 ) . By following the DMAIC procedure, SS administrations emphasise the flow of concern activities and attempts and their linkage to high executing value concatenation procedure activities ( Hammer, 2002 ) . Hammer ( 2002 ) adds that by positioning SS under the procedure direction umbrella, companies used a structured attack to public presentation betterment that is centred on the disciplined design and careful executing of a company ‘s end-to-end concern procedures, and this attack benefited SS administrations. Other SS authors have voiced similar positions. For case, Swinney ( 2000 ) claims that a decently executed procedure direction coupled with the DMAIC procedure can ensue in enormous additions for administrations. Similarly, Averboukh ( 2002 ) reported positive consequences from deploying procedure direction with SS. Further, procedure direction has besides been recognised as a primary enabler for the execution and direction of an integrated supply concatenation, which is a cardinal characteristic of SS methodological analysis ( Schiegel and Smith, 2005 ) . Dasgupta ( 2003 ) noted that SS methodological analysis adopts supply/value concatenation direction rules to guarantee the effectual and efficient usage of organizational resources. Trent ( 2001 ) argues that providers invited to be portion of the SS value concatenation analysis procedure can actively reexamine client specifications and supply thoughts to the purchasers on stuffs and procedure betterment chances. By making so, houses have been able to salvage resources, and finally monetary value their merchandises more competitively without impacting their client quality ( Trent, 2001 ) . Weigang ( 2005 ) claims that the significance of pull offing non-value adding activities at all organizational degrees and in all concern processes with the cardinal purpose of bettering bottom-line consequences, gained greater acknowledgment merely after the debut of the SS methodological analysis.3.4.2 ABCM and benchmarkingABCM system is recognised as an extension to treat direction pattern. The underlying foundation of ABCM systems is the perceptual experience that activities transform resources driven by the procedure into end products ( Bromwich and Bhimani, 1994 ) and this is a position strongly observed by SS administrations when aiming undertaking betterments. For case Gupta ( 2004 ) and Breyfogle III ( 2003 ) claim that the usage of ABCM for procedure activities offers the added flexibleness of uniting costs with procedure activities to prioritize procedure betterment chances and besides enables SS administrations to quantify the return on investing for procedure alterations. Further, utilizing SS as an illustration, Cokins ( 2003 ) showed that the integrating of ABCM and cost of quality could supply fact based informations fo r administrations to larn, concentrate and take necessary actions. In a recent SS survey, Chiang ( 2002 ) noted that procedure direction in healthcare administrations involved the combined application of activity-based direction and internal benchmarking processs, which he referred to as activity based benchmarking. Chiang added that activity based benchmarking for health care procedures involve three stairss: analyzing procedure flow and placing major activities, taking the appropriate measuring of resource ingestion for benchmarking, placing the best procedure and pattern for benchmarks. The benchmarking technique is frequently used in define, step and analyse stages of SS on the footing of distinguishable comparings like: competitory benchmarking ; strategic benchmarking ; and internal benchmarking ( Harry and Schroeder, 2000 ) . Competitive benchmarking evaluates the house ‘s place within its industry, while strategic benchmarking sets a way for the administration by mention to universe category pattern and internal benchmarking relates to outdo patterns within the administration ( Stroud, 2006 ) .3.4.3 Balanced scorecard ( BSC ) attackBesides benchmarking, SS practicians have repeatedly stressed the importance of holding appropriate measurement systems in topographic point for successful SS enterprises. Gupta ( 2004 ) and Phadnis ( 2003 ) advocate the usage of a balanced scorecard ( BSC ) type of attack for the choice of undertakings, as this will guarantee that the undertaking meets both client and concern demands. Pyzdek ( 2004 ) claims that Kaplan and Nor ton ‘s ( 1992 ) BSC attack helps SS administrations maintain a holistic position by supplying a concise show of public presentation prosodies in four countries that correspond to the major stakeholders. Overall, the reappraisal has shown that SS interfaces with several SMA developments. Despite SS ‘s relationship with direction accounting patterns, SS has received small attending from direction accounting research workers. CIMA ( 2004 ) has late encouraged research workers to set about fieldwork and instance surveies, which demonstrate the linkages between public presentation measuring systems and SS and besides other analytical engineerings that support direction procedures. Therefore, there is a timely demand for researching SS quality enterprises in a direction accounting context, peculiarly given that quality direction forms an built-in portion of the direction accounting map and that direction comptrollers have an of import function to suit the alterations by planing new measurement systems to mensurate and measure concern public presentation ( Lee, 1987 ; Bromwich and Bhimani, 1994 ) .3.5 SUMMARY OF ChapterThis chapter has reviewed the altering function of direction acco unting, and identified that direction accounting ‘s concern with quality issues has come comparatively late in the map ‘s development. Indeed it was non until the eightiess that quality direction techniques, such as TQM, were considered to be an built-in portion of the direction accounting map. The alteration arose from a displacement â€Å" off from information proviso † towards ‘resource direction ‘ schemes which was occasioned by an accent on cost decrease reflecting international competitory force per unit areas from globalization and Nipponese advanced programmes like JIT, TQM, and CIM. A important part to this displacement was the close coaction between IMA and the ASQ that resulted in acknowledgment that formalised quality direction was a important portion of the direction accounting map and this besides promoted a client oriented attack to direction coverage. Subsequently development focused on strategic issues, and these developments coincided with the development of SMA which involved many techniques, such as benchmarking, ABC/M, value concatenation direction, procedure direction, integrated PMSs and the BSC attack, that were an built-in portion of SS and other modern quality enterprises. From a PMS position, the subdivision besides notes that the CIMA among other issues has called on research workers to show the linkage between PMSs and SS. SS ‘s nexus with PMSs and the involvement shown by CIMA on this capable affair fits the demands in research inquiry two that examines the association between PMSs alteration and SS. The reappraisal has besides shown that in the modern position of quality, the most of import part from accounting is a new focal point on uninterrupted procedure betterment enterprises, informations aggregation and measuring. This development fits closely to research inquiry three that explores the function of dire ction comptrollers in SS execution procedure. Given SS ‘s relationship with direction accounting patterns and in peculiar with the PMS, the following chapter will develop the literature on the cardinal research issues associating to SS methodological analysis that have been identified in the current and predating chapter.

Lecture Ready – Chapter 4 – Lecture Outline

Bui Ng? c Minh Anh BABAUH11045 Listening AE1 Chapter 4 – Lecture Outline TOPIC: Technology is changing the music industry. I. Democritization of music industry: 1. Making of music: a. Professional tools of recording studio on personal computers. b. No longer needs a recording company to make high-quality recordings. 2. Promotion of music: a. On the internet, anyone can be a critic. b. People post preview, opion and their music work on music sites, blogs or create their own audio blogs. . Promotion tools has been popularize. 3. Distribution of music: a. MP3 files – the most popular way to get music. b. There are many sites to buy single or album of music. c. Files sharing – P2P networks – sharing all over the world. II. Copyright: (The U. S. laws and international agreements on ownership and rights to distribute property) 1. Tools make music easy to record, promote, distribute also make it easy to steal. 2.P2P networks can be used in legal way, however, 90% of music downloaded violates copyright – people trade music illegally. 3. How to stop, or reduce copyright infringement: a. Music companies and musicians believe that it’s needed to restrict file-sharing on the internet: – Companies that make it easy to share file and make money from it should not be allowed to operate. – Should nstall security devices that make it harder to copy and share files to protect the companies and musicians’ rights. . The file-sharing sites and technology companies disagree to restrict all uses to protect copyright: – The free flow of information led to some of the most technological advances of the world. – Restrict internet sharing not only limit the file sharing but also limit the innovation. c. Other group of people think that it’s needed to have new models for how to pay artists and the music companies, that restrict file-sharing just won’t work.

Review of Blue Lagoon Essay

The Blue Lagoon Explores the Garden of Eden The Blue Lagoon is often ridculed as a fluff piece of adolescent nudity. However I believe The Blue Lagoon raises interesting questions about human sexuality. How did we discover sex, and what about our sexuality is innate? The movie presents the case of an innocent boy and girl from the Victorian Age, shipwrecked on a beautiful tropical island. They are soon without any adult guidance whatsover. As children, the two are inseparable, but the movie presents a plausible change in their relationship as they start to go through the changes of puberty. They don’t understand the physical changes that are happening to their bodies. And they start to become distant and secretive and angry with each other and they don’t quite understand why. What they don’t realize is that these changes are part of the process of moving apart and developing a separate sexual indentity from each other. Only after we see the steps of this transformation to sexual maturity completed do we see they are ready to discover human’s oldest instinct in each other, which comes naturally to them in time. They then go on to discover the mysteries of parenthood and the psychological changes that come with that. Other themes such as religion and law are explored as well. What keeps this movie watchable is the beauty of the actors and the beauty of the island. The scenes on the lush tropical island and the bright blue ocean are beautifully shot and dreamlike. The natural beauty evokes a Garden of Eden. And this movie seems to try and explore the relationship that might have existed between Adam and Eve in the Garden of Eden, learning about love, sex, and children all on their own. And I think the movie gives it a pretty good shot. The Blue Lagoon is much deeper than people give it credit for.

History (Otto von Bismarck) Essay Example | Topics and Well Written Essays - 2750 words

History (Otto von Bismarck) - Essay Example t on German and International politics through out his tenure and even posthumously his influence hovered around the diplomatic arena of Germany often impacting the foreign relations. Otto Von Bismarck was born on 1st April 1815 at Schà ¶nhausen, Brandenberg, Prussia. Bismarck was from an aristocratic family and both his father and mother were from noble blood. The military background of his father and the political background of his mother unified at an optimum level within Bismarck and in later period of life helped him to excel in life. Bismarck completed his schooling at the Friedrich-Wilhelm and Graues Kloster secondary schools. Thereafter he went to University of Gottingen (1832-33) to study law and later enrolled himself in University of Berlin (1833-35). Bismarck had a brief career in law and as a soldier but returned to his family estate following his mother’s death. In 1847 he married Johanna von Puttkammer and their happy married life reproduced three children, two boys and a daughter. Till his marriage there was almost no sign that this man one day will become one of the father figures of modern Germany. Rather his education and sophistication caught eyes as he was comfortable in English, German and Russian. He was also well versed in Shakespeare and Byron and used to quote them in his letters. It was in the year of his marriage that he became an elected member of newly formed Prussian legislature and owing to his conservative Lutheran background he shared an image of reactionary and royalist politician. His loyalty to the monarchy can be easily gauged from the fact that he was an open advocate of the ideology that god has entrusted the divine right to rule on the monarchy. If Bismarck’s election as a legislative member in Prussia is considered as his introduction to politics then year 1848 might be considered as the first step to famous hood. In 1848 a revolution swapped Germany and the king soon found him self to be safe only around the military

Sociocultural influences on conflict resolution and post-war Research Paper

Sociocultural influences on conflict resolution and post-war reconstruction - Research Paper Example A good example is the United States election and especially the 2008 elections that pitted president Obama against senator McCain2. The nation has found itself in a reconstruction program in both Afghanistan and Iraq in the aftermath of its anti-terrorism missions in the said countries. Elsewhere, there have been various peace-building projects, national building programs, political mediations and other post war and conflict reconstruction programs that are being undertaken by international bodies like the United Nations and other regional or supranational agencies. However, such efforts have not always been smooth and have been met with a lot of challenges both of logistical and ideological nature. The ever-changing global environment that has meant that the approach for conflict resolution and reconstruction has had to be varied has further compounded this situation. A major driver of this dynamism has been the constantly shifting international relations3 in what has been summed up by many scholars and foreign policy analysts as the â€Å"clash of civilizations†4. This paper will closely examine one of the major factors that has influenced post war and conflict reconstruction in the world today – socio cultural constructs. ... However, other nation building programs in the world shall also be mentioned for the purposes of providing a clearer picture of how socio cultural factors have been a major influence on post war reconstruction and conflict resolution. Most conflicts in the world have been down to the strategies that have been involved. By looking at the socio-cultural influences on nation building efforts, this paper will enable the appropriate formulation of strategies to tackle the dynamism in the global environment that has been largely pushed by this factor. With rising clamor for democracy among nations that were formerly communist in nature, there have been numerous conflicts that have come with such adjustments and this has sometimes led to intra and international tensions that have resulted into conflicts. The Afghanistan and Iraq conflicts These two countries have seen a lot of instability that dates back to a century with Afghanistan facing a larger share of this conflict. To begin, the U.S – Iraqi conflict dates back in the year 19905 when the country’s tyrannical forces led an invasion on its neighbor, Kuwait. The United States was at the forefront of resolving this conflict by demanding an immediate withdrawal of Iraqi troops from the Kuwaiti soil. President George H Bush decided to use military intervention after diplomatic efforts from the United Nations did not bear any fruit and this worked. Regardless of the intervention, internal conditions in the Saddam Hussein led state was worsening. There were concerns by the international community that the regime was oppressing the minority, developing both biological and mechanical weapons among other violations of human rights and

The Marijuana Policy in California Essay Example | Topics and Well Written Essays - 2000 words

The Marijuana Policy in California - Essay Example According to the California Health & Safety Code 11018, the definition of marijuana is all the parts of the plant Cannabis sativa L., whether it is grown or not; its seeds, the resin gotten from the plant, and any compound derived or manufactured from the plant. However, it does not include the plant’s mature stalks or any substance manufactured or derived from the stalk. Concentrated cannabis is used to mean the separated resin extracted from marijuana, irrespective of whether it is in purified or crude form. In spite of the fact that the laws for simple possession and the medical marijuana laws in California are among the country’s most progressive, adults who are seemingly responsible are still being arrested or harassed for its possession at an alarming rate. This is for a drug that has been scientifically proved to be safer than both tobacco and alcohol. According to Weintraub & Wood (44), the arrest rates in California for crimes related to marijuana in 2003 stood at 173 for every 100,000 people, and by 2007, the rate had risen to 203 per 100,000. In 2010, preposition 19 received a narrow defeat of 16% to 54%. It was a vote whose aim was to bring to an end the draconian policy of the arrest and prosecution of adults who were caught using marijuana, a substance proven to have less unpleasant effects than alcohol and cigarettes. This was to be achieved through the removal of criminal penalties for offenses related to marijuana as well as allowing local authorities to tax and reg ulate its growth and distribution. Despite its loss, it had the highest percentage of any marijuana legalization initiative that has ever been voted for (Weintraub & Wood 44). California State is ranked number 46 in the country in terms of the total severity of the maximum jail sentences that its residents receive for being in possession of marijuana, this being on a basis of penalties issued for first offenders. When looking at the penalties issued for just less than 1 once of the drug, the state is ranked number 12 together with 10 other states, since due to similarities in the states there are only 12 rankings within this category (McCollum 37).In 2007, arrested related to the possession of marijuana accounted for about 80% of all arrests related to the drug in California. Additionally, arrests related to the drug also accounted for 25% of all arrests related to drugs in the same year (McCollum 37). In recent years, the cultivation of marijuana has been on the increase dramatical ly. DCESP (Domestic Cannabis Eradication suppression Program), a program sponsored by the Drug Enforcement Administration, collects data that does not include all the marijuana plants seized within the state; but these data give an accurate indication of the actual cultivation rates of the drug. As much as getting estimates of how much from the total amounts of the drug cultivated is seized by the authorities, such as the local, state and federal ones is difficult, the overall trend is clear. The total seizures of the pant in California have increased for a period