Pmc Case Answers Essay Example for Free

Pmc Case Answers Essay 1) List the important facts in the case. SAS Pvt Ltd is a rapidly growing software firm in IT industry. Employee compensation package is one of the major factors which help SAS to maintain its employee loyalty. They facilitate activities like game, sports, yoga etc, which helps the employee to feel more relaxed in their workplace. Both mental and physical strength is necessary for deliver a better result. Activities offered by company helps the employee to balance both work life and family life together. Working hours of company is scheduled in such a way that to ensure the employee work life balance. Company following a relaxed culture which avoid stress and tension which is the major problem which is seen in majority IT companies. Enough leaves and medical facilities are providing by company without any salary cut which will help the company to make a secure feeling among employees. Job security is the major factor which all employees are looking for. Even though company is not providing stock options and higher salary, employees won’t feel any bad about it because of the loyalty they have towards the company. Layoff rate of company is maintained in a minimum level when compare to competitors and which helps them to save employee replacement-related costs and lost work time. Even though they are spending more for employee compensation they have a high rate of return from that. 2) Are progressive HR practices like those at SAS, a cause or a result of high profits? Yes. By doing progressive HR practices company can maintain a loyalty among employees which helps the organization for better performance. Work life balance helps the employee to maintain a healthy family life along with job and they feel more secure in their job. It helps the organization to reduce the rate of layoff which is the major loss for a company. Company can save employee replacement-related costs such as recruitment, interviews, moving costs for new hires and lost work time. Following are some of the major benefits: Job satisfaction: Employees would be happy with their jobs and would love to work for you if they get fair rewards in exchange of their services. Motivation: We all have different kinds of needs. Some value achievement more than money, they would associate themselves with firms. A compensation plan that hits workers’ needs is more likely to motivate them to act in the desired way. Low Absenteeism: If they enjoy the office environment and are happy with their benefits and get what they need and want. Low Turnover: Employees don’t want to work for any other company if you offer them fair rewards. Advantage to Your Employees: Peace of Mind: Offering of several types of insurances to your workers relieves them from certain fears. Your workers as a result now work with relaxed mind. Increases self-confidence: Every human being wants his/her efforts to get acknowledgment. Employees gain more and more confidence in them and in their abilities if they receive just rewards. As a result, their performance level shoots up. 3) What possible problems could the management at SAS face (from employees) due to the benefits offered? If employees are getting more benefits like employees getting in SAS there is a chance to have a tendency to give second priority to work. It is because of less strictness about the timing and more benefit without any deduction in salary. And it can lead to a mismatch in benefit and productivity. Because they have lot of benefits but there is no specific par in terms of productivity an employee should have. It may leads to mismatch. 4) If you are appointed as the HR manager at SAS, what changes would you recommend in the compensation structure? If I am appointed as an HR manager then I will modify the existing salary. Main modification should be on productivity and benefits. If an employee is working more productively then benefit given also will be high. It is better to implement some specific target to each employee to achieve and if he/she achieved the target within the specific time then rewards should be given. Rewards can be in both tangible and intangible. It will give motivation to employees to attain more and its leads to increase in productivity. I will ensure a better career growth so that employee feels more responsible and loyalty towards the firm. â€Å"Work more†¦. get more †Ã¢â‚¬â€this will be the strategy in terms of Benefits.

Difference Between Cost Control and Cost Reduction

Difference Between Cost Control and Cost Reduction Introduction A cost reduction program is a type of method which is to improve profitability of the organization or by expected to get a good result that flow to the bottom line of the financial statement and exempted from any serious damage to the organization itself. As this program is much more about reducing cost or reducing expenses of the organization, so a good cost reduction program is all about how to control the damage of an organization. Furthermore, a cost reduction program is said can be improved the profitability of an organization because by reducing expenses, profits are increased without making others changes. On the other hand, if the cost reduction program can matched with a sales improvement program and perhaps, finally it will get the double profit. A cost reduction program must be a complete plan that is results-oriented. A structured cost reduction program will put the company on track to achieve maximum profitability and achieve the highest performance. Moreover, this program also implies a series of program that retain all of the essential characteristics and quality of the product and thus it must be confined to permanent and genuine savings in the costs of manufacture, administration, distribution and selling, brought about by elimination of wasteful and inessential elements form the design of the product and from the techniques and practices carried out in connection therewith. What is the different between cost control and cost reduction? In fact, cost control also known as cost management or cost containment; it controls the costs of the organization at the given level. Besides, cost control emphasis on ensuring that the cost does not exceed the standard budget of the organization. Businesses use cost control methods to monitor, evaluate, and ultimately enhance the efficiency of specific areas, such as departments, divisions, or product lines, within their operations. However, cost reduction is a power exercise or is an exercise which will out all of the effort to saving cost from whatever level they are. Cost reduction does not have any standard, or anything is accepted as ideal. Every element of cost is scrutinized, every operation is screened and every procedure is analyzed to identify the ways and means of reducing costs. Cost reduction can result in saving the product cost, manufacturing cost s, and life cycle cost. There are two different concepts between cost control and cost reduction. Cost control is achieving the cost target as its objective while cost reduction is directed to explore the possibilities of improving the targets or company profitability. Therefore, cost control will end the exercise when achieved the organization target or objective. While cost reduction is a continuous process and it has no visible end. Furthermore, cost control try to attain the lowest possible cost under existing conditions whereas cost reduction does not recognize any condition as permanent since a change will result in lowering the cost. If the cost control emphasis is on past and present, while the cost reduction emphasis is on the present and future. Besides, cost control is a preventive function whereas cost reduction is a correlative function. It run even when an efficient cost control system exists. The difference between both of it can be summarized as cost control ensuring the costs is in accordance with established standards whereas cost reduction is concerned with try to improve the cost by continuous and without accordance with any of the standard. The main benefits of cost reduction programs are it can enhance profitability and enhance cash flow of the organization. It presents the key elements and factors to consider in program design and implementation. Cost reduction program is also can ensure the results will match with the goals or objective and the values of the organization. It is a widely-acknowledged fact that cost reduction program is one of the most challenging responsibilities or tasks that a company needs to undertake, especially when there are so many ways open to cost-conscious managers. Finally, an integrated tax reduction program can reduce the onerous financial burdens that can stable a companys development and can free up precious capital that can be result to the firms long-term benefit. Literature Reviews/Case Study/Research Findings There are five cases and cost reduction methods in these literature reviews. The methods including Target Costing (TC), Activity-Based Costing (ABC), Just in Time (JIT), Enterprise Resource Planning (ERP), and Value Engineering (VE). Case study 1 (Target Costing) Definition: Target costing also called product costing method in which an attempt at the planning and development phase of a product life cycle to attain a specified cost that is decided by management. This approach is to seek the lower costs by designing a quality product that reduces costs in the production phase. It can be described as a systematic process of cost management and profit planning. Case study: In 1993, Toyota uses target costing approach to generally reduce costs at the design stage. By using this approach, Toyota sets goals for cost reduction and then tries to achieve these new targets through design changes that will accomplish the cost reduction goal. Toyota was comparing the costs of the new design with the old design in order to guarantee a cost reduction after implementation of the new technique. This is the main idea that Toyota uses to achieve their companywide goals. There are several steps in the sequence of price, production, and cost decisions. First, Toyota decides what the new retail price of the automobile by taking the old price and adding the value of any new functions. The sales division comes up with the suggestion for the production volume by taking past numbers and indexing them to market trends and the state of competitors. Second, Toyota is focus on cost planning. This cost planning is based on the product plan and targets for retail price and also production volume. The purpose of using cost planning by Toyota is for determine the amount by which costs can be reduced through better design of the new model. Toyota establishes a profit target that is subtracted to determine their target cost. These cost planning decisions are made for three years before they release the model. Toyota estimates the approximate costs of a new model by sums of the cost variations of the new model and the old model. This technique is very beneficial to Toyota, because it tends to be less work and provides more accurate results. In addition, it also helps the specific divisions understand the cost fluctuations. Besides that, Toyota removes variable costs both models incur such as wages and indirect costs by using this approach. Meanwhile, they use their decisions on costs that change between the two models in design and production volume. The main point in this case study is to show how cost planning at Toyota is focused on the design phase. Toyota does this by setting goals for cost reductions through design changes. Toyota takes these goals and then assesses them to different divisions to make the necessary changes. Toyota believes that by changing product design to produce lower price to achieve a higher level of profitability. Case Study 2 (Activity-based Costing) Definition: Activity-Based Costing is a costing model that identifies the cost pools, or activity centers, in an organization and assigns costs to products and services (cost drivers) based on the number of events or transactions involved in the process of providing a product or service. The concept of Activity-Based Costing has been considered a sophisticated method of cost calculation since the early 1980s. In addition, Activity-Based Costing (ABC) assigns manufacturing overhead costs to products in a more logical manner than the traditional approach of simply allocating costs on the basis of machine hours. Activity-Based Costing first assigns costs to the activities that are the real cause of the overhead. It then assigns the cost of those activities only to the products that are actually demanding the activities. Case study: Boeing Commercial Airplane Group (BCAG) is the worlds largest manufacturer of commercial airplanes. It comprises approximately 60% of Boeings total revenues. BCAG Wichita is a cost center manufacturing plant producing fuselages, noses, struts, nacelles, and thrust reversers for 737, 747, 757, 767, and 777 airplane models. In May 1999, the plant employed approximately 16,835 employees directly, and was responsible for indirect employment of 53,100 workers within the state of Kansas. As part of its overall drive to gain and retain world-class aerospace manufacturing status, BCAG Wichita is focused on developing a lean, efficient design and production system supported by an effective cost management strategy. The cost management strategy supports initiatives designed to link the manufacturing process and support activities so as to simplify the whole production process, while maximizing benefits from the use of lean business practices. Cost management strategy initiatives include simplifying production, shortening flow and cycle times, increasing quality and inventory turnover, identifying core products and processes, and linking the design and manufacturing process to decrease product time-to-market. Activity-Based Costing links and supports the manufacturing process. It provides information to tailor business streams and material management, costs of activity and processes, value added versus non-value added analysis and profitability analysis used to improve the make versus buy decision-making process. ABC also provides analysis of set-up and run costs, costs of scheduled and unscheduled maintenance, costs of asset failure, and costs of manufacturing capacity, thereby allowing manufact uring managers to manage the assets under their control more effectively. Finally, ABC provides analysis on the costs of design changes in configuration as impacted on the manufacturing floor, costs of incorporating complexity into a configuration design, and the costs of quality. The highest hurdle in achieving this type of cost management architecture lies in moving the corporate financial department from its classic accounting role as scorekeeper or policeman to the role of business partner. In a business partner role, the corporate financial department can support strategic decisions relevant to the companys continued competitive advantage by providing financial data that highlights the impact of these decisions. BCAG Wichita views a successful implementation of ABC as one that fulfills three major roles: Addresses the size, complexity, and diversity of the manufacturing process, Facilitates the integration of financial decision makers into a more supportive business partnership role, and Implements effective cost management strategy initiatives. Case Study 3 (Just in Time) Definition: Just-in-time (JIT) production also known as lean production, it is a pull system of production, means the actual orders provide a signal for when a product should be manufactured. When there is Demand-pull, it enables a company to produce only what is required, with the correct quantity and correct time. These features of Just-in-time production system accomplish close organization among work- stations. Therefore, its objective can be defined as producing the right part in the right place at the right time (in other words, just in time). Case study: From July 1990, top managers of Daioku have begun completing the Kanban production system-moving from the traditional push-type production management to pull-type production management. This type of system produces only quantities necessary to fulfill the demands of the next operation. The quantity is pulled when it is needed, where it is needed, and in the exact quantity which is needed. For instead, since beginning the implementation of Just-In-Time, many difficulties have occurred. The difficulties include: Combining the data and material flows instead of classifying them. Post the products, its store and manufacturing process instead of a flow without any post. Changing from L-shape assembly line into V-shape assembly line. This requires a set of new equipments and techniques. Problems exist between Daioku and supplier (subcontractors), for instance, traditional ways of shipping material based on the pre-determined plan is now being eliminated and every supplier are now required to collect the Kanban back from the order-post and ship their material based on the information in the Kanban. Everyone in the firm required to participate in Just-In-Time. They need to determine how to make the shop floor operations become easier and efficient. Daioku carried out discussions and meetings to find solutions to the problems in the year of 1992. Therefore, Daioku sent their experts to help suppliers to solve their problems gradually. In Daioku, The inventory part was reduced the dramatically in this year. By using Just-In-Time method, the stock levels of raw materials, work in progress, components and finished goods can keep in a minimum. However, this requires a carefully planned scheduling and flow of resources through the production process. Just-in-time method promotes continuous enhances on the products. At the same time, this method can eliminate waste. Waste results from any activity that adds cost without adding value. For example, the unnecessary moving of materials, the accumulation of excess inventory, or the use of faulty production methods that create products requiring subsequent rework. Just-In-Time should enhance the profits and return on investment by reducing inventory levels (rising the inventory turnover rate), reducing variability, improving product quality, reducing production and delivery lead times, and reducing other costs (like those associated with machine setup and equipment breakdown). In conclusion, Just-In-Time production system aims to (1) meet customer demand in a timely manner (2) at the lowest possible total cost and (3) with high-quality products. Case Study 4 (Enterprise Resource Planning) Definition: Enterprise Resource Planning (ERP) is a computerized inventory control and production system that was born from Material Requirements Planning systems (MRP). It is a system that organizes functions of an institution. It assists in account, finance, human resources and e-commerce applications through creation of databases and graphical user interfaces. It unifies the tasks of institutions like corporations, government agencies, non-profit organizations, powerful institutions and industries and businesses establishments. There are some businesses start to compete on a global scale, it is critical to streamline operations and processes in business to reach a higher level of productivity and efficiency in information exchange and supports e-commerce applications, for example supply chain management (SCM) and customer relationship management (CRM). On the other hand, software that comes up with functionality to various systems that will coincide with one another as a whole is required to combine all of the information or operations of a company into a single unit. Central database is one of the most outstanding parts of the ERP system. Case Study: By October 1997, a group of 50 top business executives and 10 senior IT professionals had been congregated to device the SAP project to come up with a set of best practices that would become common work procedures for every Nestlà © division which are manufacturing, purchasing, accounting and sales by adopted new pan-Nestle way. Firstly, in order to implement the technical side, a common structure across the company, the vanilla would be code 1234 in every division. The SAP system customize around the uniform affair procedure. The group decided that they are not to use SAP in supply chain because the ERP supply chain module adopted was brand-new and therefore risky. Furthermore, Manugistics supply chain module followed all the SAP standards and could easily be integrated. Nestlà © implement five SAP modules which are purchasing, financials, sales and distribution, accounts payable and accounts receivable and the Manugistics supply chain module which deployed across every Nestlà © division, by March 1998. Besides that, the purchasing company for confections pursues the identical best practices and information as the purchasing company for beverages. To beat the Y2K deadline, the best project group had overlooked the integration points between the modules. All purchasing departments now used general names and systems, and followed a general process, but their system was not integrated with the financial, planning or sales groups. A salesperson may have given a valuable customer a discount rate and entered it into the new system, however the accounts receivable department wouldnt know about it. Hence, it would appear to the accounts receivable operative as though the invoice were only partially paid as customer paid the discounted rate. The project team had essentially replaced divisional silos with process silos to unify the companys separate brands. The time constraints necessitated by Y2K had put too much pressure on the people in charge of executing the changes. The project team had lost the big picture of how the various components would work together. Hence, the existing modules had to be integrated and the team still needed to roll out another two more SAP modules which are sales and distribution on the domestic side, and accounts receivable as well as a new module for the supply chain. Since Dunn had rejected the SAP supply chain module two years before, therefore, it leads to decision to replace all but a couple of parts of the Manugistics system with APO. The last state of design was completed on April 2001 and giving the project teams a highly detailed road map to follow. One month later, Tom James came on board as director of process change for the Best project with the responsibility as a connection between the divisions and the project team. He was so surprised by the poor relationship between divisions and project team. They conducted surveys that were involved of how the workers affected by the new systems were dealing with the changes and the feedback was the users were not prepared to make process alter. ERP projects are famous and need a long period and a lot of money to done it. Dunn maintains the slow and steady wins the race. Nestlà © United State accomplishes the significant ROI with the greatest bulk of savings from better demand forecasting. The old process included a sales man giving a number to the those men and demand planner do not know what the hell they are talking about then the factory changes the number again. With SAP in place, general databases and business processes lead to more trustworthy demand forecasts for the various Nestlà © products. Furthermore, because all of Nestlà © United State also using the same data then Nestlà © can forecast down to the distribution center level to diminish the inventory and the redistribution expenses that occur when too much of a product is sent to one place and not enough to another. The supply chain improvements accounted for a major chunk of the $325 million has saved from SAP. Case 5 Value Engineering (VE) Definition: Value engineering (VE) is a systematic method to improve the value of goods or products and services by using an examination of function. Value, as defined, is the ratio of function to cost. Value can therefore be increased by either improving the function or reducing the cost. It is a primary tenet of value engineering that basic functions be preserved and not be reduced as a consequence of pursuing value improvements. [1] Value engineering is sometimes taught within the project management or industrial engineering body of knowledge as a technique in which the value of a systems outputs is optimized by crafting a mix of performance (function) and costs. In most cases this practice identifies and removes unnecessary expenditures, thereby increasing the value for the manufacturer and/or their customers. Case Study: This project was for an underground car park beneath a new shopping centre in Three Waters, Madrid. A fully ducted ventilation system was the approved design contained with the Spanish Building Regulations. However, this would be costly to install and would impact on the development programmed. Therefore, the purpose of the simulation was to demonstrate that a non-ducted, mechanical system would also meet the Spanish Building Regulations. The planning requirements often mean extensive car parks to proposed offices, residential and retail developments. The ventilation of these car parks can present a significant cost to the developer in terms of capital expenditure for plant, energy consumption and maintenance, as well as the implications for the programmed if extensive ductwork and plant has to be installed. The use of Computational Fluid Dynamics (CFD) is most effectively used at early design stage, also can be used as a tool for solving existing problems. The specific objectives of a project can vary considerably. The key objectives of the simulations are normally to ensure that the distribution and concentration of carbon monoxide (CO), is in accordance with Building Regulations. The Building Regulations comprise a number of Approved Documents. These Approved Documents contain design options which if adopted, the scheme is deemed to comply. Applying Value Engineering can identify potential savings in capital, maintenance and energy costs without any adverse effect on performance. Computer simulation is therefore, becoming an essential value engineering design tool. For example, a designer may question why 6 air changes per hour (ACH) should be provided when 4 ACH will accomplish the desired result. The benefits of simulation are that the proposed designs can be tested against the acceptance criteria contained within the Building Regulations before any financial commitment is made. In conclusion, Three Waters using  [i]  of Computational Fluid Dynamics (CFD) as a tool for value engineering can significantly benefit new and existing developments by avoiding unnecessary capital expenditure, reducing construction time, and providing reductions in energy consumption, CO2 emissions and maintenance. Analyses/Discussion Cost reduction programs have classified in many types and each type of the program will provides different benefits to the companies. In this part, we are going to give the analysis of the advantages and benefits the types of cost reduction methods which shown below. Finally, analysis of cost reduction will show in the end of this part. Total Quality Management (TQM) TQM is the one of the famous method that uses the focus of quality of management process. This will increase the productivity and efficiency in the business and in the manufacturing process. If the process is used from the beginning during the manufacturing process, there is less likely of chance for incorrectly producing products or devices. Therefore, it would bring the correct product in the end of process in creating less waste in raw materials and less lost hours due to repeating of the process. TQM method is not only will increase the productivity, but it also increases the level of pride in the employees. This is because each employee becomes responsible for a higher level of quality in his or her work. Kaizen Costing (KC) Kaizen costing is the maintenance of present levels for products currently being manufactured via systematic efforts to achieve the desired cost level. In general, it is the process of cost reduction during the manufacturing phase of a product. The word KAI is means modify and change and ZEN means think, make good, and make better. So, in overall, kaizen costing is focuses on continuous and gradual by small betterment activities rather than large or radical improvement made through innovation or large investments in technology. Basically, kaizen costing imply four effects, there are paying attention to the quality and productivity, acquiring little by little kaizen and problem-solving ability, perceiving the work place as their own, and understanding the meaning of kaizen. Kaizen costing meets the goal with the continual and relentless reduction of non-value-added activities and costs, the elimination of waste, and improvements in manufacturing cycle time all contribute to the effort. In additional, kaizen costing has brings the benefit of reduction in production time, reduction in rejection, energy saving, and improved quality. Value Engineering (VE)/Value Analysis(VA) Value engineering (VE) or value analysis (VA) is a process of systematic review that is applied to existing product designs in order to compare the function of the product required by a customer to meet their requirements at the lowest cost consistent with the specified performance and reliability needed. The key focus of the value engineering is the management of functionality to yield value to the customer. For instance, not that long ago, consumers of electric kettles were offered a variety different types of metal-based boiling device. The value of a kettle is derived through heating water and therefore its functionality can be determined as temperature, capacity, reliability, safety, and else. With the same functionality of the boiling water, designers would probably look towards a kettle which made of plastic. Plastic has the same functionality as metal in terms of containing and boiling water. However the switch from metal to plastic does not impair this value and functionality with the customers. This is because the customers just want to boil water, but it gives result in a cost saving for the manufacturing company. The benefits of effective VE process can be summed up including speed of getting an effective design into the market without problems and through error-free manufacturing and assembly processes, reliability and durability of the product in the market which enhances the reputation of the product and the company, low overall cost which enhances product margin and also releases finances within the business as well as allowing the ability to engage in price competition, enhanced quality and compliance with minimal costs of warranty that allows a company to differentiate its products based this perceived quality of use and esteem, and finally the value engineering process satisfies the primary goal of any business which is to make a profit and survive. Activity Based Costing (ABC) Activity-Based Costing method is a tool which could bring about significant improvement in the quality of overhead cost allocation. The ABC process is able to incorporate both physical measures and causal principles in the costing system. The basic idea of ABC is to allocate costs to operations through the various activities in place that can be measured by cost drivers. In other words, cost units are assigned to individual activities, such as planning, packing, and quality control using a resource cost driver at an initial stage with the costs of these activities being allocated to specific products or cost objects in a second phase of allocation via an activity cost driver. The advantages are providing insight into the fastest- growing and least visible element of cost-overhead, improving profitability by monitoring total life-cycle cost and performance. It also improves the effectiveness of budgeting by identifying the cost or performance relationship of difference service level. It encourages continuous improvement and total quality control because planning and control are directed at process level. At last, is facilitating elimination of waste by providing visibility of non-value added activities and improving make or buy, estimating, and pricing decisions that are based on product cost that mirrors the manufacturing process. As a result, ABC can support managers to see how to maximize shareholder value and improve corporate performance. Enterprise Resource Planning ERP can be describes to integrate all departments and functions across a company onto a single computer system that can serve all those different departments particular needs. Hence, it is extremely important to know how to use effectively Enterprise Resource Planning for a success implementation. In order for Enterprise Resource Planning system to succeed, it must be capable of successfully integrating manufacturing with the other processes of a company. Besides that, Enterprise Resource Planning is not the cure to all the problems a business will face. A number of advantages and disadvantages exists to this technology, and those who know this will be the most likely to succeed. By the implementation of Enterprise Resource Planning, it comes up with a number of advantages that helps to solve a number of problems that have plagued large organizations in the past and used to integrate the many processes of a company or organization. Scalability is also an advantage, like Enterprise Resource Planning also helps to improve the production levels and to control costs more efficiently, and this enabled us to control the whole enterprise more efficiently. As a result, Enterprise Resource Planning is no longer just a competitive advantage in this globalized world. It is very important requirement for every enterprise. To truly be effective, it may be necessary to combine the benefits of Enterprise Resource Planning with those of Customer Relationship Management (CRM). Just in Time (JIT) Just in Time is a set of techniques to improve the return of investment of a business by reducing in-process inventory and its associated costs. In addition, the process is driven by a series of signals, or Kanban that tell production processes to make the next part. Just In time causes dramatic improvements in a manufacturing organization`s return on investment, quality, and efficiency. For an example, Toyota Motor Thailand had implement Just In time methods during the crisis on July 1, 1997. Toyota Motor showed a strong commitment to uniting with whole workforce as well as suppliers and dealers to ride out the crisis. This commitment was shared with the labor union, and the entire company together with the Toyota Group implemented through measures to make operations more leaner, utilizing the resulting excess labor to implement improvement initiatives as well as additional education of employees and suppliers. Based on the concept of just in time, energy was supplied to each process when it was needed and in just the right amount; personal wastebaskets were reduced to one quarter of their original size to encourage less paper usage; and localization was promoted by expanding local procurement to Tier 2 and Tier suppliers. Meanwhile, Toyota Motor Thailand also directed energy into the education and training employees. As a result of these efforts, without having dis missed a single full-time employee, inventories were cleared in January 1998 and production began to rise again. In 2004, Toyota Motor Thailand produced 273980 vehicles. Toyota Motor Thailand paved the way for the strides forward it is making today. There are several examples of advantages of JIT. Both inventory and the cost of holding it go down as the inventory-reorder quantity and the maximum inventory level drop. However, because inventory requires incurring an ordering or setup orders that mu

Power and Privilege Displayed in A Woman on a Roof Essay -- Doris Less

Power and Privilege Displayed in A Woman on a Roof  Ã‚        Ã‚  Ã‚   In Doris Lessing’s "A Woman on a Roof," three workmen react differently towards a woman sunbathing on a roof. The men are Harry, who is in his mid-40s, Stanley, who is newly married, and Tom, who is 17. They are engaged in a jovial banter when they spot a woman about fifty yards from where they are standing. She’s on her back, face down on a brown blanket. Stanley is first to comment, "She’s stark naked." Harry agrees, "Looks like it," while Tom cranes his neck so he can see more and replies, "She thinks no one can see." Stanley whistles, but the woman does not look up. She sits, smoking a cigarette (856). This seems to be one of Lessing’s most critically neglected stories. In fact, there are only a few written criticisms about it, and most of these focus on the different reactions of the three workmen. However, the woman, who is not named in the story, is also a very intriguing and interesting character. While many readers see her as an innocent – the sunbather who only wants to be left alone – there is evidence to show that she uses her sexuality through nonverbal communication to show power and privilege. Sociological perspectives suggest that nonverbal communication is of particular importance to women because their socialization to docility and passivity makes them likely targets for social control. Sexuality (masculinity or femininity) is not biologically determined but is part of social learning. In "Womanspeak and Manspeak," Nancy Henley, Mykol Hamilton, and Barrie Thorne have argued that while women’s general bodily demeanor must be restrained and restricted, and that their femininity is gauged by how little (personal) space they take up. In contra... ... Henslin, James. " On Becoming Male." Down to Earth Sociology. Ed. James Henslin. New York: The Free Press, 1991. 126-148. Lessing, Doris. "A Woman on a Roof." The Harper Anthology of Fiction. Ed. Sylvan Barnet. New York: Harper Collins, 1991. 856-862. Works Consulted Allen, Orphia Jane. " Structure and Motif in Doris Lessing’s A Man and Two Women." Short Story Criticism. Ed. Thomas Votteler.NY: Gale Research Inc., 1986. 199. Fitzgerald, Edward. " Retreat From Home." Short Story Criticism. Ed. Thomas Votteler. New York: Gale Research Inc., 1986. 186. Hardin, Nancy. "Doris Lessing and the Sufi Way." Short Story Criticism. Ed. Carolyn Riley. New York: Gale Research Inc., 1976. 123. Zak, Michele. "The Grass Is Singing: A Little Novel about the Emotions." Short Story Criticism. Ed. Thomas Votteler. New York: Gale Research Inc., 1986. 206.   

The Differences Between the UK and US Constitutions Essay -- Politics

The Differences Between the UK and US Constitutions The question invites an analysis of how the differences between the UK and the US constitutions establish the political systems in both countries, and further whether there is distinction between the political systems. Initially I will define what a constitution and a political system are. Subsequently in the main body of the text I shall analyse the differences between the constitutions, and how they influence each separate political system. Loosely defined, a constitution creates institutions and should state any definite power, indicates the relationship between different state institutions, and how the constitution can be amended. In my essay I shall illustrate the differing state institutions in America and Britain, who has the power according to the constitution, and accordingly which state institutions wield the power and authority, and additionally if the difference in ease of changing the constitution is responsible for a difference in political system. In my conclusion I shall assess whether my investigation is corresponding to the statement. Friedrich (1937) believed a constitution should be 'a system of effective regularised restraints on government action, therefore should be a statement of individual rights.'[1] This leads to the question, should a constitution include a Bill of Rights like the American constitution's amendments? In America there are freedoms in religion, speech and the press for example, yet Britain has no enforceable Bill of Rights in its constitution. There are essential rights and freedoms in the European Human Rights Act but this is at the h... ...rnment and Politics: An Introduction (Hampshire: Palgrave, 2001), p. 186. [2]James Q. Wilson, American Government (Boston: Houghton, 2000), 54. [3]Simon Hix, "Britain, the EU and the Euro," in Patrick Dunleavy, Andrew Gamble, Ian Holliday and Gillian Peele, eds., Developments in British Politics, (Hampshire: Macmillan Press Ltd, 2000), p.54. [4]Wilson, American, 32. [5]Vernon Bogdanor, "Britain: The political constitution," Vernon Bogdanor, ed., Constitutions in Democratic Politics (Aldershot: Gower, 1988), 56. [6]Hailsham cited in Bogdanor, "Britain," 66. [7]Richard Hodder-Williams cited in Joseph Hogan, "The no-win Presidency and contemporary presidential-congressional relationships," in Robert Williams ed., Explaining American Politics: issues and interpretations (London: Routledge, 1990), p. 48.

Viper Fish :: essays research papers fc

The viperfish is one of the fiercest predators of the deep. It’s scientific name is Chauliodus sloani. The viperfish’s name comes from its fang resemblance to the Viper Snake. The viperfish, which typically grows to at least a foot long, has a very large mouth, which opens very widely but is not big enough to contain the fish's long teeth. The viperfish is also bioluminescent, with photophores light-emitting organs on its dorsal fin and along its body to lure its prey to it. The fish has been observed hovering in place in the water with its dorsal fin curved around so that its photophore is waving near its mouth, as a means of drawing prey. Because the viperfish's body is dark blue or black in color, it is thought that other fish can see no part of it other than its lights. The viperfish uses swimming for locomotion. It has been known to impale its victims on its teeth by swimming toward them, while using its first vertebra as a shock absorber. The viperfish’s diet consists of shrimp, squid, and little fishes. The viperfish is found at depths of 500-2500 meters during the day in the part of the ocean sometimes called the "twilight zone," because very little light penetrates to that depth. When it goes in search of the crustaceans and small fish that are its main sources of food at night; it rises as close as to the surface as 80 meters where food is more plentiful. The Viperfish occurs in tropical and temperate marine waters world-wide. In Australia, specimens have been collected from south-western Western Australia, around the north of the country and south to Tasmania. An adaptation that the viperfish has made is the dorsal fin has photophores that are believed to attract prey. Little is known of the reproduction of this species, but it is believed to spawn externally. This means that the males and females release sperm and eggs into the water where fertilization occurs. Chauliodus sloani inhabit depths that make them very difficult to study. Viper Fish :: essays research papers fc The viperfish is one of the fiercest predators of the deep. It’s scientific name is Chauliodus sloani. The viperfish’s name comes from its fang resemblance to the Viper Snake. The viperfish, which typically grows to at least a foot long, has a very large mouth, which opens very widely but is not big enough to contain the fish's long teeth. The viperfish is also bioluminescent, with photophores light-emitting organs on its dorsal fin and along its body to lure its prey to it. The fish has been observed hovering in place in the water with its dorsal fin curved around so that its photophore is waving near its mouth, as a means of drawing prey. Because the viperfish's body is dark blue or black in color, it is thought that other fish can see no part of it other than its lights. The viperfish uses swimming for locomotion. It has been known to impale its victims on its teeth by swimming toward them, while using its first vertebra as a shock absorber. The viperfish’s diet consists of shrimp, squid, and little fishes. The viperfish is found at depths of 500-2500 meters during the day in the part of the ocean sometimes called the "twilight zone," because very little light penetrates to that depth. When it goes in search of the crustaceans and small fish that are its main sources of food at night; it rises as close as to the surface as 80 meters where food is more plentiful. The Viperfish occurs in tropical and temperate marine waters world-wide. In Australia, specimens have been collected from south-western Western Australia, around the north of the country and south to Tasmania. An adaptation that the viperfish has made is the dorsal fin has photophores that are believed to attract prey. Little is known of the reproduction of this species, but it is believed to spawn externally. This means that the males and females release sperm and eggs into the water where fertilization occurs. Chauliodus sloani inhabit depths that make them very difficult to study.

Compare and Contrast Grandparents’ Importance Essay

â€Å"Few can bring the warmth we can find in their embrace, and little more is needed to bring love than the smile on their face. They’ve a supply of precious stories, yet they’ve time to wipe a tear, or give us reasons to make us laugh. They grow more precious through the years. I believe that God sent us Grandparents, as our legacy from above, to share the moments of our life as extra measures of His love. †(www. the parentsday. com) Some kids really don’t realize how much they lose when they don’t spend enough time with their grandparents. Grandparents are extremely unique people who should truly be idolized, there aren’t many people like them who: will always care, will love unconditionally, and have lived through very tough times that most teens couldn’t understand. One of the most important reasons why grandparents should be idolized is that, grandparents are the type of people that will always care about their family. Census figures released recently quantify what experts have long noted as a growing phenomenon: The number of children being raised by grandparents–4. million–is at an all-time high, surpassing the population of children in foster care (Haynes V, Dion, www. grandparents. com). The growing number of grandkids being raised by their grandparents just shows how much grandparents truly care about their family. There is a reason elderly people always ask you if you’re hungry, or cold, or if anything is wrong too, grandparents don’t want their grandkids to suffer in the slightest bit. They want to make sure all is well. Another reason grandparents should be idolized is, there aren’t many people in the world that, no matter what you do wrong, will love you as if nothing at all had happened. Unconditional love isn’t a very common thing to come across, but grandparents tend to have it for each and every one of their grandchildren. Going to grandma and grandpa’s house normally means getting a face stuffed with junk food, getting little gifts just because, and getting called all those cute little nicknames that they give the grandkids. Most people will agree with this if they have a grandparent and will say that it is because they just want to show their love for them. Grand kids can do no wrong in a grandparent’s eyes, at least that’s what they say. It must take a lot of strength to push every little, bad thing someone has done, and just forgive them completely like nothing ever happened. Because of all the technology that exists, people in today’s times have it pretty easy compared to when grandparents were teenagers. They had to put up with more than people do now. About 7 million people served on active duty during the Korean War Era making them veterans of war. 997,000 people also served during WWII; 347,000 during the Vietnam War; and 291,000 during all three wars (www. vnf. org, Office of Veteran Affairs). These statistics prove that there is a large chance that an individual’s grandparents participated in at least one, if not more than one, of these wars. Besides the war, there is also the fact that there was way less technology back then. There were no televisions, no iPods, no cellphones, and no video games. They actually had to entertain themselves by using imagination, going outside, and not being lazy, which is very rare in today’s society. Most kids wouldn’t even know what to do with themselves if they didn’t have all the precious technology they do, and for that reason alone, people should look up to their grandparents. As a consequence of people not recognizing these amazing characteristics grandparents have, grandparents tend to taken advantage of. People need to spend more time with their grandparents to make them know they are appreciated. Grandparents don’t expect anything in return for their love, but try to make the feeling mutual. Everyone deserves a lot of love. Doing something as simple as taking them to lunch will surely brighten their day. Just take a minute and think about a grandparents impact on a child’s life, it truly is great. Anyone can see that grandkids should look up to their grandparents, there aren’t many people like them that will love you no matter what, will care for you, and have been in situations far more difficult than people deal with today. Because of all these things, grandkids should spend more time with them and love them as much as they possibly can back. It takes a lot to care and love and live through, what we consider bad and boring times, and come out, still a completely remarkable kind of individual that people can look up to. Grandparents always care about their grandchildren, even if the grandchildren deny it, grandparents love and care for them, no matter what happens. Grand parents are like parents, minus all of the fighting and the screaming. As Rudolph Giuliani said, â€Å"What children need most are the essentials that grandparents provide in abundance. They give unconditional love, kindness, patience, humor, comfort, lessons in life. And most importantly, cookies. †

Rag Pickers in India

Sustainability of Human Rights with Special Reference to Child Rights: A Case Study of Rag Pickers in Cuttack City Abstract Dillip Kumar Mallik The discourse on rights is evolving with time. The rights of the Rag Pickers as part of the broad rights discourse have assumed significance in contemporary times. My Ph. D research is located within the rights framework. Rag Pickers are those children we can find out them in railway station, municipality areas, bus stand, industries areas, garbage and household areas with having a heavy gunny bags and collected and sorted: plastic, paper, bottles, bones and metals.Diferent plans outlined by Government Agencies have rolled out government has taken lot of initiative for empowering the childhood. For example, policies like Sarva Shiksha Abhiyan, the free mid-day meal programme and many others have been there for a long tyime. But the question is if they are successful, then why there is early drop out of students and more significantly, why chi ldren belonging to poor sections in urban areas have turned into rag pickers. The metro cities have the largest number of rag pickers in the country.It would be difficult to ascribe any particular caste or any other form of identities to these children. The central question of this research is whether Government policies are inadequate to respond the needs and requirements of this group of children. Along with this central question the study also looks at other related questions. Whether the rag pickers belong to marginalised groups? Do these rag pickers constitute a majority of school drop outs? The research revolves round these questions.Some of the key objectives of the research are 1) to study and understand the socio-economic condition of the rag pickers, Second is To know the impact of the rag pickers on the society, Third, to provide proper education as well as health awareness for the children. Fourth, to make assessment the changing behavioural pattern of the children of ra g pickers, and finally To improve the nutritional health status of children. The researcher choose Cuttack district of Odisha will the area of study because it is one of the oldest cities, better known as the Business Capital of Orissa.The study was concentrated slums, railway stations, medical, municipality area and most important industrial estates where these children were picking more rag. In the present study the researcher employed interview schedule and group discussion as the tools for data collection. Both primary and secondary sources of data will employ for this research. The primary data are collected from the respondents of Cuttack district of Orissa. The secondary data are based on books, journal, article, guides, magazine, newspaper, and statistical report, published and unpublished document and mostly from internet sources.In the present study the researcher will employ two types of method for data analysis: qualitative and quantitative. Both the methods are correlat ed with each other, though qualitative method is little prior than quantitative methods. Qualitative method is a raw material for any type research, by which we know the details about the theoretical aspect, but by using of quantitative method we would able to manipulate and evaluate the statistical analysis of the data through the helps of advanced computing package like SPSS.