Five Phases of the Project Lifecycle Essay

Abstract The project lifecycle describes the tasks that must be completed to produce a product or service (NYS Project Management Guidebook, 2003). The Project Lifecycle has been divided into five phases. The first phase of the Project Lifecycle is the Define Phase in which the project concept is evaluated, selected and defined as the solution to a specific need or set of needs. In the second Plan phase, the concept is developed into a practical plan for implementation. The Launch phase of project lifecycle constitutes the third phase. This is a phase in which management activities are carried out to establish clear terms of reference and a clear management structure. The Manage phase of project lifecycle is the penultimate phase in which the implementation plan is executed. The final phase is termed the Close phase in which the project is completed and documented. The deliverables are then handed over to the care and control of the owner. The Five Phases Each phase of the project lifecycle is associated with a number of activities. The number of activities in a project depends on the class of the project and also on the judgment of the project manager. The different activities associated with each phase of the project lifecycle are described below: Define Phase The Define or Initiation Phase is the first phase in the Project Life Cycle and essentially involves starting up the project. A project is initiated by defining its purpose and scope, the justification for initiating it and the solution to be implemented. (MPMM, 2007) Project Request Approval: Approval of the project request formalizes and institutionalizes the project. This activity ensures that only projects that deserve the kind of investment that is envisaged are selected for implementation and executed. It helps in managing the workload of individual departments. In the ideal situation, anyone can make a project request on a prescribed project request form signed by the operating unit head. The project approver evaluates the report on the basis of pre-specified criteria. The output of this activity is in the form of either an approved or a denied project. If the project is approved, a project manager is assigned. Project Overview Statement: The Project Overview Statement (POS) provides the essence of the project. It is a short document that establishes the purpose of the project and its relevance to the organization in terms of the business value that it will provide. The Project Overview Statement identifies the problem which the project addresses and determines the goals and objectives of the project. The effort that would be required in completing the project is estimated, and the assumptions, risks and obstacles are identified. The primary objective of the POS is top impress the importance of the project upon the senior management and to secure its support for the project. Once the management is convinced, the project manager gains the authority to use organizational resources for the project. During the course of the project lifecycle, the POS becomes the point of reference for the project. Business Case: This activity helps to build a case for the project by justifying it as a business need. All the costs and benefits of the project are weighed before taking the decision to investment in the project. Dependencies, fund requirements and risks are identified. A cost-benefit analysis is undertaken. Project Governance: In this activity the roles and the activities of the different team members and stakeholders are identified and fixed. The decision making hierarchy and structure of the project are defined. Escalation procedures are also drawn up. Management Approval for next phase: This activity concentrates on acquiring the approval of the management to move to the next planning phase of the project. Each phase of the project lifecycle constitutes of a transition activity to move into the next phase. In this activity, the senior management analyzes status report and feedbacks from customers. The senior management together with the project manager then takes a decision whether the project should move into the next phase or not. This activity ensures that projects that are found unworthy or not feasible are rejected early in the lifecycle. Plan Phase The focal point of this phase is developing the project scope into a stable project plan, which will be later used to guide the project through the project life cycle and fulfill the business requirements (Hinds IT Management). Start-off meeting: This is the kick-off meeting in which the project manager sets guidelines for project execution, reviews the Project Overview Statement and lays down the expectations from the project team. Timelines, approach, assumptions and constraints are discussed in this meeting. There is a conscious effort to dispel any doubts that team members may harbor. The minutes of this meeting is documented. Project Approach: The objective of this activity is to define a solution for the project and to identify the method to deliver the solution. An implementation approach to meet the project goals is developed. Policies and standards are laid down. This activity also validates the planning activities required. Various methods in which the project objectives can be achieved are evaluated and the best adopted. Components from other projects that can be applied in the project under consideration are identified. A rationale is provided for the adoption of the particular project approach. The project approach is documented. Quality Strategy: The quality strategy to be adopted for the project is determined. The project manager and his team decide which Quality Assurance and Quality Control activities will be carried out during the course of the project lifecycle. A list of Quality Assurance and Quality Control activities is developed. Work Breakdown Structure: The project is broken down and decomposed into smaller components of activity units, sub tasks and work packages. This enables the manager to estimate the duration of the project more objectively, determine the resources that would be required and also work out a schedule for project execution. It provides the management with enhanced control. A work break down structure evolves out of this activity. This activity is an element of the work plan. Time and Cost Estimate: The time and cost for each task is estimated depending upon the resources available and capability. The time and cost estimate that is drawn up becomes an input for the work plan. Schedule Development: This activity documents the various tasks that need to be executed during the course of the project lifecycle and then assigns responsibilities and establishes timelines for the tasks. Dependencies between various tasks are highlighted. Resources are assigned to the tasks, quality reviews and testing are planned. This activity ensures that the project is completed on time and that the business aspect of the overview statement is addressed. Once the overall schedule is available, the project manager is responsible for monitoring the progress closely. The deliverable of this activity is the work plan. Risk Management Strategy Plan: This activity develops a complete plan for handling risks pertaining to the project. It defines how risks will be identified, who will do so and at what frequency risks will be identified. It adopts a risk monitoring toll, sets the risk escalation matrix and defines how to handle issues with high risk probability. The roles and responsibilities for the risk management process are accorded. Communications Management Plan: This plan is developed to ensure flow of required information to all team members. Access methodologies are worked out, information is categorized according to target groups and overall communication systems defined. Issue Management Plan: An issue management process is defined in this activity. The objective of the activity is to ensure that issues are identified, evaluated and assigned for resolution. An issue log is documented and tracked. Quality Assurance Plan: This plan is implemented to validate that the major activities and processes are completed with an acceptable level of quality. Acceptance criteria for deliverables, quality assurance activities, in-process control plans, and quality-related responsibilities are defined. Frequency of project plan reviews, frequency of receiving and sending status reports, and frequency of checking for process improvements are determined. Resource Plan: This plan is developed to determine the resources that will be required during the various phases of the Project Lifecycle. It also takes into consideration the need training programs or other value-addition processes. The type and amount of resources needed are determined. The estimated output, availability, and cost of the resources are determined. Procurement Plan: This plan draws up the procurement strategy. The scope and type of products and services that are to be procured are outlined. Procurement responsibilities are fixed and assigned. Vendor evaluation criteria and approval procedures are set. Operational Transfer Plan: This activity ensures the smooth activation of the project. Installation processes and related roles and responsibilities are identified. Pre-requisites for smooth rollout of processes are tracked and planned for. Stephenson et. al. (2000) in the Mars Climate Orbiter Mishap Investigation Board puts high importance on this activity. Referring to NASA operations it states that â€Å"close attention should be paid from project outset to the plan for transition between development and operations. Adequate systems engineering staffing, particularly a mission systems engineer, should be in place to provide a bridge during the transition between development and operations, and also to support risk management trade studies.† Integrated Project Plan: This activity enables proper co-ordination of the project. Roles and responsibilities are identified. Reviews are planned; all aspects of the project are examined to ensure that all relevant factors are taken into consideration. Team Assignment: Team assignment is done to ensure that individuals with appropriate skills are assigned to the relevant group and area of work. The Project Manager balances resource availability with the Work Plan. Work packages are defined and assigned and any questions and conflicts regarding work packages are resolved. Management Approval for next Phase: Management approval is given for the next phase based on analyses of status reports and feedbacks. Planning takes a lot of patience. A traditional mistake is to leap before one is ready. When there is pressure to deliver, the temptation is to ‘get the ball rolling’ (Jenkins, 2006). Launch Phase Initial Meeting: The project manager informs the team members of the ground rules of the project, the working style, the communication plan and the escalation process for conflict resolution. The minutes of the meeting is documented for reference. Initial Risk Identification: Risks are identified and categorized during the course of this activity. For each risk identified, the risk event is assessed in terms of likelihood of occurrence and its effect on project objectives if it were to occur. The objective is to ensure that the entire team is involved in the identification of risks for the project. This ensures that all perspectives are taken into account while planning for risks. Team Readiness: This activity consists of preparing each member of the team to handle the roles and responsibilities that has been assigned to the person. Training programs, workshops and seminars are organized for skill and knowledge updating. Key goals are identified for each team member. Within the team, each role is accountable for the activities necessary to achieve its own quality goal (Microsoft, 2002). Manage Phase The project plan is executed in the Manage Phase. The primary purpose of project management during this phase is to monitor, evaluate and communicate project progress and to define and implement corrective measures if progress does not meet the expectations defined in the Project Plan (Heinsights, 2003). This phase comprises the following activities: Performance Tracking and Reporting: The overall objective is to track the progress of the project and to ensure that the project is progressing at a satisfactory rate. Cost, time, scope and quality are tracked along with actual accomplishments and results. All persons associated with the project are provided access to the progress records. Team meetings are held to exchange information. The status of the project is reported to the relevant stakeholders. Weekly status reports and tracked project schedules are the outcomes of this activity. Schedule Control: The objective of this activity is to ensure that tasks are executed as per the Work Plan so that the deadline for the project can be met. If there is any possibility of delays, the relevant stakeholders are informed.   The project manager tracks the various tasks in a project by exchanging task status information with team members and then incorporating the latest status information into the project Work Plan. If the any task, schedule or resource information changes, the Project Manager communicates the revised Work Plan to the project team. The outcome of this activity is the tracked work plan. Change Control: However meticulous the planning may have been, all projects need to accommodate changes. The objective of this activity is to ensure that all changes to scope are documented and authorized by the relevant stakeholders.   Any change to the scope is communicated to the project manager. Change requests are put up to the project manager who approves or denies the request in consultation with the management. Cost Control: This activity ensures that the project cost adheres as closely as possible to the budgeted cost. Since costs are agreed upon at the beginning by the sponsors, the project manager has to monitor the costs and report any deviation of project cost from the budget cost to the sponsor or customer. A status report documents project costs in the various phases of the project. Quality Assurance and Control: This process comprises project reviews, product reviews, code reviews, testing, and any other process that the Project Manager might think necessary. Defects are identified, and categorized. Root causes are analyzed. This activity is carried out with the objective of ensuring that the project team meets the project requirements in terms of all requisite quality criteria. Monitoring and Controlling consists of those processes performed to observe project execution so that potential problems can be identified in a timely manner and corrective action can be taken, when necessary, to control the execution of the project (Wikipedia, 2008). Procurement Management: The objective is to ensure adherence to the procurement plan and procedures so that the selection procedure is fair and the quality of supplies and services are acceptable. Risk Management: Risk management follows the Risk Management Plan that was adopted in the Plan Phase. The management monitors all risks with a risk exposure over the threshold limit. Risk mitigation strategies are planned and contingency plans are developed. The Risk Matrix is revisited at an appropriate frequency. Information Distribution: This activity ensures that all parties concerned have easy access to relevant information in accordance with the information sharing plan. All relevant information needs to be communicated to the appropriate parties at the right time and in the appropriate format. Time Tracking and Management: This activity is concerned with the logging of all time spent on the project. Time spent is tracked at a project level, and analyzed at an organizational level. The output is in the form of time sheets and variance reports. Management Approval for next phase: Management approval is given for the next phase based on analyses of status reports and feedbacks. Close Phase This consists of bringing the project to an orderly end: formalizing and communicating the acceptance or conclusion of a project, handing over to the ongoing accountable area, completing an Activity Completion Report and, for major projects, holding a post implementation review (QUT, 2008) Transition to Production: The Operational Transfer Plan is carried out after the required checks are done. This activity ensures that all planned testing is carried out, all customer requirements are met and that the product is fully operational. Customer acceptance of the product is ensured before commencing production. Wrap-up Meeting: This final meeting is again called by the project manager to take stock of everything that has happened in the course of the project. Lessons Learned: Lessons learned during the project are documented and incorporated in the knowledge base for future use. The ‘lessons learned’ document is developed and deposited in the knowledge base. Administrative Closure: The Project Manager ensures that the project is approved and accepted by the relevant stakeholders. All documentation and records are reviewed, organized and archived. Backups are taken. Resources are released and the project is closed. This activity marks the final closure of the project. References -01 Heinsights, 2003, Project Management Lifecycle, Development Standard. Hinds IT Management, Project Management Life Cycl, Lilla Nyby; Valmerdalen, Sweden. Jenkins, N., 2006, A Project Management Primer, Creative Commons, California, USA. Microsoft Solutions Framework, 2002, White Paper, MSF Project Management Discipline. MPMM, 2007, Project Management Life Cycle, [Online] Available http://www.mpmm.com/project-management-methodology.php [March 1, 2008] NYS Project Management Guidebook, 2003, Project Management Lifecycle, [Online] Available. http://www.oft.state.ny.us/pmmp/guidebook2/Origination.pdf [March 1, 2008]    QUT, 2008, Project Phases, [Online] Available. http://www.its.qut.edu.au/pp/framework/pmfphases/   [March 1, 2008] Stephenson, A., G., Mulville, D., R., Bauer, F., H., Dukeman, G., A., Norvig, P., LaPiana, L., S., Rutledge, P., J., Folta, D., Sackheim, R., 2000, Report on Project Management in NASA, Mars Climate Orbiter Mishap Investigation Board Wikipedia, 2008, Project Management, [Online] Available http://en.wikipedia.org/wiki/Project_management   [March 1, 2008]   

Environmental Science I Syllabus

Respect the learning and safety of others: Be punctual. Be safe. Be thoughtful. Exploration of science through trial and error and testing hypotheses will be fostered in this class, so an environment of respect and safety is key. Treat others the way you want to be treated, with thoughtfulness and courtesy. Be prompt: early or on time. No one's time is more important that the next person. We must use the time we have to learn together wisely. Respect every member of the classroom's personal space, belongings, and ideas. All students are to take care of the materials and lab environment created in our class.Leave it as it was when you got there or in better condition. Derogatory comments (including profanity) will not be tolerated. Science is learned through experiment, so you will be taught and tested over the safety of our science lab space, to ensure safety. You are expected to follow these science lab procedures and policies. O Note: Due to safety considerations, all bags and belo ngings will be placed in the teacher-designated area. This will be strictly enforced for our safety. 2. Strive for excellence each day. Be prepared. Be engaged. Be responsible. Do your best! Perfection is not attainable, but if we chase perfection we can catch excellence. † Vince Lombardi Everyone must be prepared, so we do not waste time. Have your all your materials for class with you in your seat when the bell rings. Actively participate and engage in class activities and discussions. Always do your best work. I expect quality in every assignment, no matter how small or large. Students are responsible for assignment due dates, Late Work Policy, and Make-up Work Policy on next page. Students are expected to follow all Little Rock School District policies, which are See Ms.Thompson Rituals and Procedures document for specific daily classroom rituals. Consequences for Poor Decisions: All decisions in life have equal consequences. Below are the disciplinary steps taken if you c hoose to not follow the classroom expectations, rituals, and procedures. 1. Verbal Warning 2. Parent Phone Call 3. Referral to Assistant Principal 4. Referral with SIS Recommendation 5. Referral with ZOOS Recommendation & Parent Conference The teacher reserves the right to send any student out of the classroom or to the office on referral for extremely disruptive, inappropriate, or severe behavior.Under no circumstance should the teacher have to ask a student to leave the classroom more than once. Absences and Make-up Work: All absent students will be allowed to make up work. This is the responsibility of the student, not the teacher. The student is responsible for work assigned prior to his or her absence. Announced deadlines for long-term assignments, projects, and/or research papers must be honored regardless of attendance. Family emergencies are the only exception to this rule. Tests must be made up the day of your return to lass. See the USSR regarding this policy.Students will need to retrieve their make- up work from a responsible classmate and our online Gaggle classroom where all assignments and notes are posted. Late Work: Any minor assignment can be turned in within one day of the original due date for half credit. It will not be accepted after that time. You are expected to meet all class deadlines. Students must sign the â€Å"Late Work† log if they fail to meet the announced deadline. Food and Drink: Students are allowed to have drinks with lids. However, this is a privilege that will be lab days. Communication and Extra Help:I want you to succeed, and I believe that you can. If you ever meet an obstacle on your path to success, please feel free to visit for extra help in the morning before school or after school. I am always available by email (Meghan. [email  protected] Org) to assist you or your parents however I can. Please do not wait until the end of the nine weeks to seek help if you are having trouble. This will be too late to ge t you back on track to succeed. Deadline is a great way for both your family and you to keep up with your grades, use it frequently. Let's work together to make it the best year we can!

Creative story Essay

What is creative story? In general, creative story is writing which expresses the writer’s thoughts and feelings in an imaginative way. The key elements of a creative story include characters, theme, setting, plot, structure, complication, crisis, and resolution. Characters are tour guides who lead the readers into the fantastic world created by the writer and theme is what the writer wants to show to the readers. Setting is important in making the story â€Å"real† and creating the atmosphere. Plot is something that happens to the characters and structure shows how the writer develops the story. Complication and crisis make the story tenser and more interesting. Resolution ends up the story. To write a creative story, I will follow the four stages of writing. First, I will write an attention-catching opening to introduce the characters, location and setting. Followed by, I will build up tension and conflicts to make the story more exciting. Then, the story reaches its climax. Finally, the characters sort out the problem and the story comes to an end. In the writing, I will use figurative language like similes, metaphors, personification and hyperbole. These can make my story alive and help the reader visualize a clearer image by comparing it to something that they are familiar with. I think it’s important to â€Å"think out of the border† when writing a creative story. Everything can happen in a creative story like an alien attacks people or a school suddenly disappears. Moreover, I will enjoy the process of writing and express my thoughts and feelings to the readers through my story.

A World of Art Essay Example | Topics and Well Written Essays - 1500 words

A World of Art - Essay Example In regard to printmaking, the most notable component is that nearly identical images can be produced by inking and printing from original work (Works On Paper, 1984). Woodcutting, etching, printing, lithography, and silk screening are those characteristics of printmaking that separate it from drawing and painting (Works On Paper, 1984). â€Å"L’Oiseau de Bourges† by Malcolm Osborne is an example. Painting, like drawing, is mostly about the tools, or mediums used that help define it like brushes and paint colors. An artist needs to understand what colors make what when they are mixed together, and which brushes to use to attain the correct look he or she wants. Vincent Van Gogh is an excellent example of this with his work â€Å"Starry Night†. The characteristics that form similarities between the three art genres are that they all rely on the mediums to form the artwork. 2. Encaustic- This painting technique was initially developed by Greek shipbuilders who used hot wax to fill the holes in their ships. Artists today use wax as a means to create art by heating it and applying colored pigments then incorporating metal tools or brushes to shape it before the wax cools on top of a wooden base (Sayre, 2007). â€Å"Blue Poem† is a prime example of encaustic paintings. ... Tempera- This type of painting originated all over the world from Russia, Greece, Italy and Islam, and is most frequently used by Muslims (Sayre, 2007). Egg tempera, as it is also known by, consists of dry pigment, egg yolk and water (Sayre, 2007). The combination of ingredients creates an outstanding product which ages very well considering other painting techniques. â€Å"The Crucifixion† is an example of egg tempera painting. Oil Painting- Unlike with the consistency of the tempera paintings, oil paintings have a more undetermined history based on the fact that they do not age as well. However, it is estimated it began in Japan and used in other early civilizations. â€Å"View of Delft† is an example of this as it contains pigment in drying oil like linseed and varnish can be added to improve glossiness (Sayre, 2007). Watercolor- This technique is the oldest known by man (Sayre, 2007). It is utilizing water-soluble pigments by painting them on paper. The pigment was even incorporated into a series of washes to help illuminate the artwork (Sayre, 2007). It is one of the most difficult painting techniques. Monet did a lot of his paintings in water color. Gouache- This technique was originally paired with tempera as an addition to it rather than its own technique, rendered so by the Italians (Sayre, 2007). What artists did was add chalk to make water color opaque. It enhanced colors that the artist intended to bring out in the piece. â€Å"Pathway Painting† uses the gouache technique. Synthetic Media- This technique refers to calcium sulfate or calcium carbonate compounds, i.e. gypsum or limestone (Sayre, 2007). The crushed, dehydrated and heated compounds become stiff-like and perfect for sculpting for artists on a budget.

Justice & Pluralism Essay Example | Topics and Well Written Essays - 3250 words

Justice & Pluralism - Essay Example (Baker, 1997 & Kymlicka, 1995) J.S. Furnivall was the first known person to coin the term pluralistic society and distinguish as a separate form of society. A Banker by profession, he had travelled a lot particularly to the colonial Far East where he discovered the wide range of culture and ethnic diversity that existed within that society. He described his experience and observation in the following words â€Å"in the strictest sense, a medley for they mix but do not combine†. As Furnivall tried to convey his idea and observation of a society that is a cultural melting pot, similarly this prose incorporates the same ideology and tries to observe pluralism in the light of justice and the importance of establishing a state that is beyond religion or religious beliefs. (Baker, 1997 & Young, 1979) Justice and pluralism have a high correlation and for a just system to be established in a society, social pluralism must prevail. The depth of their relationship will be further elabor ated. However, the following parts of the prose will discuss and analyze the philosophy and science of social pluralism; its essence and importance in order to establish social order in the society. Pluralism is generally a philosophical term; however the term has now become synonymous with social and political science as well. During the last few decades, political and social scientists have carried out intense debates regarding the validity of a pluralistic analysis and evaluation of modern societies. (Conn, 1973) The argument presented against pluralistic interpretation of the society is vastly polemic and based on abstract. As researches continue to study the phenomenon extensively and produce copious amounts of data on the subject; however, the subject of pluralism remains in the shroud of ambiguities. Pluralism is in fact a multifaceted phenomenon and there has been numerous that, if not completely elucidate the subject but does provide sufficient amount of insight. M. G. Smit h, a renowned social scientist has been known for organizing the concept that made Social pluralism a central concept in the society. He defined pluralism as the division of the society into small units on the basis of race, culture, ethnicity, language and language. These units were politically meaningful and this stratification of society was responsible determining or influencing people’s behaviour in a society. (Quong, 2004, 43-67) These units later evolve into sophisticated corporate units that were responsible for the amount of wealth a society generates and the level of discord. However, on the down side the more stratified a society became the likelihood of collective violence and discord amongst the units increased. The prime focus of studies was on the correlation between collective violence and a pluralistic society and he stated: â€Å"Having spent my life trying to clarify the conception of pluralism, I now wish to test and demonstrate its relevance for the solu tion of many urgent problems in the modern world. To that end I have compiled information on the demographic, economic, social and political characteristics of all sovereign nation-states, together with such detailed records as I can gather of internal

Qualitative Research Report Summary & Critical Appraisal Essay

Qualitative Research Report Summary & Critical Appraisal - Essay Example The research article highlights that horizontal violence is practical within nursing placement exercises. According to Bowen, Curtis and Reid (2007), analysis of qualitative data indicates that more that 50% of the respondents have experienced, or at least witnessed this kind of violence in their practices. As a result, the article simulates appropriate and informed recommendation strategies meant to minimize the effect of horizontal violence on students undertaking bachelor of nursing degree course. Background The article states that in the context of nursing, horizontal violence refers to situations characterized by aggression or bullying within professional settings. Bowen et al., (2007) states that horizontal violence occurs between distinct groups whereby members from one superior group molest those students within work-based learning practices. Within the nursing practice, horizontal violence takes forms like intimidations, inequitable practices, and harassment among other acts of violence. Despite the shallowness of past research studies, this information indicate that nurses are in constant direct or indirect assault from professional workers, patients or even relatives of patients within a healthcare facility. In this context, the research question seeks to analyze the nature and influence of horizontal violence of career choices of nursing students after graduation. Significance of the Study One significance of the study focuses on student attrition. In career development, experience during work-based placements influence a student’s choice of employment after their graduation from universities. Bowen et al., (2007) says that in the recent past, cases of horizontal violence seems to increase job dissatisfaction; hence affecting performance within the nursing practice. In Australia, horizontal violence features as the main reason for increasing employee turnover in most nursing facilities. In the long run, increased turnover causes a severe shor tage of nurses; hence inviting a crisis within the healthcare industry. In addition, turnover presents an economic effect to education funding agencies like governments. In New Zealand, the government commits approximately $48,000 in educating one nurse through a university system. Bowen et al., (2007) agrees that from an economic perspective, it would be suitable to ensure the health care industry retains trained nurses after their integration into professional fields. In this regard, the research article in subject seeks to appraise the nature of the problem, and supplement suitable recommendations meant to address horizontal violence in nursing. Research Methodology The research article adopted a qualitative research methodology in the collection of data from actual students within the nursing career development. In this case, one characteristic feature of qualitative research method involves the use of focus groups in acquiring data. Researchers focused specifically on 2nd and 3 rd year nursing students during questionnaire sessions. Burns and Grove (2011) states that with respect to design, the article adopted a qualitative survey research through administration of questionnaires to participants. Data collected included written descriptions from the students providing their perspectives on some specified questions contained in the survey papers.

Technology is Bad for Us Essay Example | Topics and Well Written Essays - 3000 words

Technology is Bad for Us - Essay Example These are only a small fraction of the numerous reasons why technology has been considerably harmful to the lives and wellbeing of the people whom it affects. While it has had a reasonable number of positive effects on the lives of these people also, it seems that if health and the emotional wellbeing of people are priorities for a society, the negative effects outweigh the positive effects. One major reason, which is widely accepted throughout every part of the world, is that the increasing technology is affecting the health of people negatively. This is a fact, which has a significant impact on any country or city, where the people experience a significant influence of technology in their everyday lives. This occurs mainly because technology offers people several alternatives to physical exertion. The people, whose ancestors used to walk for miles to get from any location to the next, have the luxury to drive themselves. This ease has facilitated their lives so much that they hesit ate to distances, which require ten-minute walk. Even these ten minutes seem a lot to spare to someone who is living in the fast-moving world of today, a world, which has speeded up immensely due to the rise of technological advancement. Nevertheless, even those people who do not work under the pressure of deadlines and time constraints choose to take this shortcut to travelling, simply because it is the easier, more convenient option. This has led to a very serious problem amongst the people of today, which is obesity and high cholesterol, each of which are avoidable only if one is in the habit of physically exerting themselves daily, whether by exercise, sports or simply walking the distances they need to travel (Kates, Hohenesmer and Kasperson, pp. 402-460). The obesity one sees in the developed countries today is something, which was not so common just a few decades ago. This in itself is proof that technology has had an adverse effect on the wellbeing of people. There are also several other aspects of technology today, which encourage people to choose convenience over hard work, simply due to the ease with which the relevant technology is available. An example of this phenomenon is how people choose to send emails, text messages and call people rather than going to visit them or using a slightly less convenient method of communication, such as writing a letter. This, on the surface of it, is a large advantage of technology, as it is an example of the several ways in which technology makes our lives more efficient and speedy. However, people pay a large price in terms of the negative effect this has on the relationships between people. There was once a time when one would make an effort to meet their family occasionally, if living separately, in order to maintain the relationship, and embellish the bond that exists between them. This has, however, been dismissed from the list of priorities as people have learned to replace a heartfelt meeting with a twenty -minute phone call. The level of intimacy in the interactions has decreased due to this reason, as people do not value meeting in person as much as they used to. Friends, who would keep in touch by meeting occasionally and catching up with each other, are now content with exchanging a few words through text message or Facebook wall posts. One can compare this substitute for live meetings to substituting fresh vegetables for canned food. While the content of both the meetings and the text messages

EU Law Essay Example | Topics and Well Written Essays - 5000 words

EU Law - Essay Example According to the research Non-Profit Orgnizations such as Animal Protection Association (APA) cannot be considered an independent entity within the context of Article 34 since it receives substantial funding from Sagoland’s Ministry of Environment geared to promote activities having as their objective and effect to reduce the demand for wares sourced from another Member State. The measures were attributable to the Sagoland primarily because APA initiated the Animal Protection Mark (APM) at the behest of the Sagoland; its failure to arrest members of the APA found to have committed illegal acts such as threats, coercion, blockade of roads, burning of lorry and other similar activities. The enactment of Sagoland of a national policy prohibiting fur farming and restricting the entry of fur products in its territory is indeed a hindrance to competition. It is clear that its intention is to impede, prevent or reduce patronage of products source from other Member States which is con trary to the EU’s objective of a single and integrated market. This would promote locally produce products giving it undue economic advantage. Thus, the act of Sagoland falls within the prohibition of Article 34 TFEU. Measures of another Member State to protect the health and life of the animals found in the other Member State cannot be justified under Article 36 TFEU. National law of Sagoland intended to protect the life and health of animals found outside its jurisdiction do not have extra-territorial application. Scandonia likewise violates the principle of mutuality because the member state cannot use their quantitative restrictions and laws in another state. Another basis is the principles of proportionality were not fulfilled where the means employed to achieve the objectives must not go beyond what is necessary. Lastly, public morality is not a sufficient justification to restrict the importation of goods to and from another Member State. III a.) In the case of Mr. Zac k, and Henrietta L’s relationship, it is clear that the promoter contract governs the relationship of the two. Mr. Zack’s action of purchasing additional products from Henrietta’s website will not transform that relationship since the purchase of the product supports the promoter contract. As its ambassador Mr. Zack is compelled to only use and endorse Henrietta’s products, purchasing Henrietta’s product from its website supports this relationship since as the endorser Mr. Zack cannot use or purchase other products. b.) Henrietta’s website was meant to only cater to customers within Scandinionia. The website’s disclaimer declared and intimated as much and the use of the LAX currency as the only currency entertained by the websites absolutely proves this position not to mention the use of Scandinionian as one of its language. The use of a primary domain name by the website and the use of English is of no moment since the content and in tent of the website is only meant to cater to customers within Scandinionia as proven by its disclaimer and the use of LAX as the only means of payment. The disclaimer is sufficient in form and in substance, therefore it cannot be considered as an unfair item in a binding contract. It should be noted that the disclaimer was not ambiguous and it was conspicuously displayed within the website. PLEADINGS FOR HENRIETTA L I. a) GOVERNMENT ACTION IN FAVOR OF APA ESTABLISHES PUBLIC MEASURE Animal Protection Association (APA) is a non-profit organization founded according to the Law of Non Profit Associations in Sagoland. Although it is established denoting a social objective, it cannot be considered an independent entity within the context of Article 34 since APA receives substantial funding from Sagoland’s Ministry of Environment geared to promote activities having as their objective and effect to reduce the demand for wares sourced from another Member State. The issue arose when S agoland implemented a measure to ban fur farming and to dismantle existing fur farms in its territory. Following the implementation

FINAL EXAM Essay Example | Topics and Well Written Essays - 1250 words - 1

FINAL EXAM - Essay Example eration of the position of climate, which can be statistically determined through mean, variation and duration of occurrence, qualifies as a climate change. One of the major discoveries for the cause of climate change concerns the human activity, which produce immoderate greenhouse gas. One of the major producers of such excessive gas is corporation, usually in the field of production. Hence, to rectify this major issue and evacuate their names form the list of greenhouse gas producers, companies started signing Kyoto Treaty, which incline these companies to work towards greenhouse gas reduction, where some firms vowed to reduce this gas by one percent and others were more determined changing the percent to 25 (Hoffman, 2005, pg. 21 & 22). In relation to the mentioned article by Hoffman and other resources, this paper will discuss about the current and possible threats and opportunities fabricated by the climate change for food making companies and suggestions about climate change st rategies. As the introduction has cleared out any misgivings that one might have regarding climate change being a scientific curiosity, it is obvious that the threat which this issue poses concerns the food manufacturing company, not only in food producing process but all those things that make up this organization. Hoffman in his article claims that even in food making companies climate change creates havoc by damaging the building, areas and factories in forms of flood, hurricanes or draughts, this in turn leads to heavy financial losses. Not only has this, but research (Goldenberg, 2014) concluded that around 81% of businesses fear that climate change will burden them with heavy losses. Furthermore, scientist have been giving warning about the advanced negative impact of climate change, which could be seen in the contemporary times where floods have given birth to raw food scarcity, meaning that companies like our own is in dire situation if the food supply flops down. This similar

Micro credit Essay Example | Topics and Well Written Essays - 1750 words

Micro credit - Essay Example The success of Grameen Bank, which was started by Yunus Muhammad in Bangladesh has always been used as a demonstration of the creditworthiness of individuals that live in poverty and the possible positive socio-economic effect of microfinance. The Grameen Bank is popular for two practices of innovativeness; these are mainly serving female customers and giving loans to small groups or individuals that come together for common economical purposes, with shared liability that replaces monetary collateral. Being an approach that is market-based to fighting impoverishment, the focus of microfinance and microcredit is on the development of entrepreneurship and the expansion of self-employment (Abed, 2000). Presently, the institutions of microfinance serve about one hundred and fifteen million individuals. They have a close relationship with the customers, simplified processes and support extension to customers via group networks as well as some other resources, like a basic training on the repayment of loan. The industry has been highly diversified, reaching different sections of the society, though not usually reaching the poorest (Yunus and Weber, 2007). The providers also vary as they range from NGOs, cooperative unions, government and commercial banks, point-of-sale partners like post offices and shops, self-help groups and credit unions. Technology is increasingly assisting in the facilitation of access to the financial services and the reduction of costs of administration. The product portfolios are growing to encompass different kinds of insurance mechanisms and savings, remittance services and emergency loaning, demonstrating the rising recognition of the several financial empowerment’s dimensions. The battle against the availability of credit markets and hence against high rates of interests that the moneylenders demand is not new. They use the power of information concerning the potential borrowers and require different rates of interest

Original formulation of attachment Essay Example for Free

Original formulation of attachment Essay The attachment theory was produced by John Bowlby and colleagues in the 1950s. Influenced by the work of Freud and Harlow, amongst others, Bowlby drew on ethological concepts to develop his theory. Early on in an infants life they build a close contact with a significant object. From these early relationships with their attachment objects infants create what Bowlby called internal working models (IWM) (Oates et al. 2005). The Robertsons (1989) brought to light the distress infants experience when they are separated from their attachment figure, this lead Bowlbys instigation to incorporate separation anxiety into his theory.   Mary Ainsworths (1954, 1978) work on maternal deprivation enabled Bowlbys ideas to be empirically tested through designing the Strange Situation and attachment classification (Oates et al. 2005). Bowlbys theory envisaged attachment classifications to continue through generations (Oates et al. 2005). Main et al. (1994) devised an equivalent classification for adults that were assessed through the Adult Attachment Interview, (AAI). Having a stable and long term relationship with carers was a feature that Bowlby thought was important in order to develop good IWM; Hamilton (1994) subsequent research explores this idea.  Bowlby integrated the work of Winnicott on good enough mothering that was later explored by researchers such as Vondra et al. (1995).  The predictive value of the Strange Situation on later attachments was challenged by Lamb et al. (1985).  Baumrinds model of parenting style extended Bowlbys work on IWM and the cultural context in which the theory was originally formulated looked into. The quality of having a reciprocal relationship is an important factor in attachment. The attachment theory has enabled research to branch off into investigating some of the reasons linked with attachment that may cause disturbed behaviour.  Ainsworth was the first to contribute and solidify Bowlbys theory of attachment with respects to having a secure base as a means of exploring the world.  Building on the observations of the Robertsons (1989) and on the pioneering work done by Harlow (1958), Ainsworth set out to study maternal deprivation. During her research in Africa in 1954 she developed Bowlbys work on separation anxiety by observing the behaviour of children, not when they were separated with their attachment figure but reunited as the difference in behaviour was more apparent (Oates et al. 2005).  For the duration of her research in Baltimore, Ainsworth used Bowlbys theory on IWM to expand the theory of attachment. Four different types of attachment emerged as a result of maternal sensitivity; secure (Type B), insecure-resistant or ambivalent (Type C), insecure-avoidant (Type A) (Ainsworth 1978) and disoriented and/or disorganised (Type D) (Main and Solomon 1990). She entwined attachment types to IWM to develop the attachment theory and successfully solidified their work through the Strange Situation, a gold standard procedure now commonly used as a method of studying infant attachment (Oates et al. 2005).  Through this procedure Ainsworth was able to relate attachment classification to different IWM.  The Strange Situation gave justice to Bowlbys theory on how a child builds up a working model of how attachment figures are likely to behave toward him in a variety of situations and on those models are based all his expectations (Bowlby, 1973, p.369). A further incentive to develop the study of internal working models was Mains (1994) attempt to translate Ainsworths infant-mother attachment classifications to equivalent adult classification.  Bowlbys original formulation suggests consistency across generations in attachment style (Oates et al. 2005). Main developed the Adult Attachment Interview (AAI) to asses an adults ability to integrate early memories of their relationships with their parents into overarching working models of relationship (Oates et al. 2005, p.38). From the AAI adults were classified into three categories; Dismissing; autonomous and preoccupied. These three types of adult classification can then be associated with infant attachment types. Dismissing adults would be related to insecure avoidant (Type A) infant attachment, infants securely attached (Type B) would develop into autonomous adults and adults who were classified as preoccupied would have had an insecure attachment type as infants (Focus Collection 3. 2005). Mains work took Bowlbys work up a generation to follow through his work on IWM. Making use of Ainsworth empirical methods that tested Bowlbys ideas, the Strange Situation type classification proved to be a partially good predictor of adult attachment types (Oates et al. 2005). Hamilton (1994) found this to be true in cases where the childs circumstances had remained stable. Cases where life events such as divorce or parental illness had occurred could be held accountable for the change in attachment type (Hamilton, 1994). Bowlby believed in the notion of good enough mothering (Oates et al. 2005). Influenced by the work of Winnicott an aspect of the Bowlbys theory is for the attachment figure should allow just the right amount of delay in meeting the infants needs to encourage both tolerance of waiting and confidence in ultimate satisfaction (Oates et al. 2005, p.25). The parental behaviour towards an infant is thus very much a central cause for the childs attachment type that he or she develops from their IWM. Subsequent research has investigated the influences on attachment. Vondra et al. carried out a study in 1995 that showed consistent parental behaviours could be used as a reasonable predictor of their children classification type. Caregivers that were sensitive tended to have securely attached infants (Type B), infants classified as avoidant (Type A) were probable to have controlling mothers and ambivalent infants (Type C) were likely to have unresponsive mothers (Oates et al. 2005).

Expository Essay Essay Example for Free

Expository Essay Essay #3 focusing on the importance of the past and how ‘The Kite Runner’ shows no matter how deeply it might be buried, it finds a way to re-surfacing Have you ever tried to run away from your past? And did it work for you? Well in the book we learn that a lot of characters try to run away from their past, for instance Baba hiding the fact that Hassan is also his son or when Amir witnessed Hassan being raped. They all tried to run away from their past but it all caught up with them in the end, like Amir said â€Å"My past was like that always turning up†. There is no way to hide from your past, whether you try to run away from it or bury it as deep as you can because the past always claws it way out. An example could be Amir trying to forget that he was a bystander to Hassan’s rape. He tried to forget everything, delete everything that happened about that night. ‘But even though life goes on memories remain forever’. He lied about Hassan stealing his watch and money thought chasing Ali and Hassan away might help him forget or ease his pain . When he received that phone call from Rahim Khan saying there is a way to be good again, he knew that it was time for him to face his fear. Going back to Kabul frightened him, he was about to face his deepest fear, everything in Kabul changed it was not the same. He wanted to make his father proud and be the brave man his father expected and longed for, just like Hassan. Sometimes it’s not always our guilt that forbids us to forget but the judgement of people in our community. When she ran away with her older boyfriend and moved in with him, she was seen as a disgraceful girl with no respect in the Afghan community. Soraya status is later restored when she gets married to Amir who’s a much respected man in the afghan community. Sometimes keeping a secret could be the cause of our death. In Baba case we learn that the cause o his death could be keeping the secret that Hassan was his son. When his diagnosed with cancer he refuses the treatment, possibly because he has accepted that was his punishment for his ‘sin’. On the end Baba dies as a tortured soul. Furthermore we learn that we the past cannot be forgotten or ignored but we can make peace with it. The kite runner illustrates that we learn from our mistakes which helps to be better people and more accepting of others. Like Amir said,’for the first time since the winter of 1975 I felt at peace†¦ Healed at last ‘.

Theoretical Orientations In Sociological Analysis

Theoretical Orientations In Sociological Analysis The social world that we inhabit comprises of several peoples, groups, communities, relations, etc. Those who are interested in comprehending the social world around them and trying to make sense of the same, make use of reason and logic to clarify, label and develop ideas about who we are. These commonsensical notions about the world around us are different from ideas informed by logic and reason. Logical understanding of society finds expression in the ordering of ideas into concepts and the careful arrangement of concepts into hypotheses to be tested, validated and tested for reliability in order to arrive at universal generalisations of social phenomenon. The central purpose of this essay is to understand two interrelated questions: What is theory? And why do we need theory? We will explore the aforementioned questions by examining two different models of conceptualising society: Naturalistic and humanistic. While examining this point, we would also seek to clarify the need of social theory to exist in a separate domain from commonsensical and lay knowledge. This would be followed by bringing to light the methodological premises on which theory building rests and its implications on the production of sociological knowledge. The argument would attempt to clarify the case for finding a middle ground between methodological individualism and methodological collectivism in methodological situationalism for production of social theory. But before moving to these arguments, we would begin by understanding the relation of theory and concept, as one the most widely used definitions of theory uses concept. Social Theory and Concept We begin with the proposition that theories can be described as sets of inter-related concepts and ideas that have been scientifically tested and combined to magnify, enlarge, clarify, and expand our understanding of people, their behaviours, and their societies. A theory is a unit of knowledge that comprises facts, assumptions and hypotheses. This unit shows how facts can be subordinated to general principles or laws and how they relate to them. Theories can be verified by experiments or by methodological observation. Usually theories focus on one selected aspect of a phenomenon under consideration. This means that several or even many theories can be constructed dealing with the same phenomenon. Blumer highlights the issues concerned with using concepts in social theory. In terms of both origin and use, social theory, seems in general not to be geared into the empirical world. This is problematic because theoretical formulations rely heavily on concepts as means of capturing the em pirical world. It is quite evident that the concepts in social theory are vague because the objects of study include social values, norms, institutions, etc which cannot be grasped in their entirety, but can only provide a rough identification of attributes that can be included in the study. There is thus, a need to have clear concepts which can be used for social theory. The difference that Blumer points out is that there is a distinction between definitive concept and sensitising concept. A definitive concept refers to what is common to a class of objects, by the aid of fixed benchmarks of empirical science. A sensitising concept on the other hand gives a general sense of reference and guidance in approaching empirical instances. Concepts used in social theory largely belong to the latter category. They lack the precise referent and benchmark which can be used to grasp the concept. The empirical world of our discipline is a social world of every day experience. Every object can be subjected to consideration for social theory. This distinctive character of the empirical world and its settings make our concepts sensitising in nature. This is not to say that these concepts are unscientific in any way. Sensitising concepts can be tested, improved and refined. Their validity can be analysed through careful study of empirical references that they seek to cover. Dealing with questions of Agency through an exploration of the Naturalistic and Humanistic perspective The next section of this essay we will begin with the naturalistic model of social theory. The naturalistic model with its focus on developing a true and valid science of society aimed to align social theory along the lines of empirical science. An empirical science of society analyses the world abstractly as composed of objects and attempts to establish relations among these classes of objects. It is this analytical scheme of empirical science which influences research and also methods of data collection, classification and its implications on formulation of new theories. Social theory finds its fundamental problem, in such a scheme of analysis, as the relation between the empirical referent and the concept used to denote the referent in theory as social theory is largely made of well defined concepts and the relational value attached to them. The concepts that are used in social theory can be vague in nature, in the sense that they may not be able to determine with exactitude the p recise specification of attributes to be studied. (As mentioned before) The domain of sociology has at its centre the analysis of society, and all its related components. The subject matter of sociology becomes problematic because we inhabit the world we seek to analyse. The most critical question that presents before us is to understand how does a member of society become an objective observer of social phenomenon, while being a part of the social model, and thus produce scientific sociological theory. The task therefore is to delineate general phenomenon from sociological phenomenon. This brings us to the difference between common sense knowledge and sociological knowledge. There are different ways of approaching this question. We begin with the proposition that all the knowledge that we possess about the world may not have the element of truth in it. Human agents as concept bearing actors are aware of their actions and attribute certain meanings to them. To be a human agent is to knowà ¢Ã¢â€š ¬Ã‚ ¦ what one is engaged in and why. There is a sense in which we cannot be wrong about what are actions are.. Giddens (1987:5). As actors, individuals operate out of their own understanding of what is true knowledge derived from social conventions and is contextual in nature. This knowledge at all times is contested knowledge. While there may be acceptance of different points of view, there could also the possibility of ideas being borne out of false premises or slanted beliefs. Our presumed knowledge about institutions (maybe)à ¢Ã¢â€š ¬Ã‚ ¦ inclined to error Giddens (1987:4). The point is that knowledge can be false in the sense that it can be contextual, holding validity only for a particular cultural and social setting. Our actions are always oriented in a setting and a significant part of what a sociologist does is to uncover these premises and lay them bare for an outsider to grasp in the same manner as the actor. This non-discursive si de to our activities is of relevance to social theory and forms an important aspect of sociological analysis. This is where the role of social theory then begins to take shape. Social theory has the task of clarifying the generally held beliefs about social institutions and society at large. In fact, as pointed out by Giddens, our understanding of the social world owes a lot to sociological studies and researches. One should not underestimate the contributions which social research and theory can make to identify false or slanted beliefs widely held about social phenomenon. For such beliefs may often take the form of prejudices and hence contribute to intolerance and discrimination or might inhibit social changes that would otherwise be seen as desirable. Thereby to assert the difference between sociologically true and valid concepts from commonsensical notions, social theory makes use of its own conceptual metalanguage in order to grasp aspects of social institutions which are not described in lay terms. The study of the non-discursive aspect of social action reveals to us what we already know about the social world but also re-emphasises the need to know what we do and why we do. This also calls our attention to the category of unintended consequences of our action. Actors may perform certain actions being cognisant of only the intended results, while the unintended consequences may remain obscure. Social theory reveals these unintended consequences to help us understand the course of development of any sociological phenomenon as it takes into account what we know and intend to produce as well as the consequences that we are not aware of since they are not intended. This analysis is critical since, there is interplay between society and agency and that although agency creates social life in individual and personal experience and biographies, and it also reproduces the larger social history which exists independent of an individual actor. In performing duties as a daughter, sister or mother, women in any society reproduce the social institutions of family and kinship which they did not bring into existence. The activities are thus embedded within, and are constitutive of, structured properties of institutions stretching well beyondà ¢Ã¢â€š ¬Ã‚ ¦ time and space Giddens (1987:11). While Durkheim argued that the domain of social phenomenon is largely the ways of acting, thinking and feeling, which possess the remarkable property of existing outside the consciousness of the individual Durkheim (1982:51), he did not give enough recognition to individual freedom, volition and autonomy. This reduction of the individual as a mere reproduction of society makes the study of larger social institutions the object of analysis. This would not hold true in micro-sociological analyses, which give due importance to interaction between actors to understand basic features of larger social institutions. Methodologically, the study of sociology can either be informed by the concerns of the naturalist model or can follow a humanistic approach. The 19th century sociologists were advocates of a science of sociology and therefore, adopted a natural science model for the study of society. The natural laws however could not suffice in their explanation of social phenomenon. The humanistic approach, with its focus on, Verstehen as propounded by Weber found its ground as a methodological tool to take into account the meaning of social action. This contrast between explanation and understanding represented by a choice of either model becomes problematic for social theory. The point is that social theory is bound in what Giddens called double hermeneutics. Anthony Giddens (1982) argued that there is an important difference between the natural and social sciences. In the natural sciences, scientists try to understand and theorise about the way the natural world is structured. The understanding is one-way; that is, while we need to understand the actions of minerals or chemicals, chemicals and minerals dont seek to develop an understanding of us. He referred to the above as the single hermeneutic. In contrast, the social sciences are engaged in the double hermeneutic. Sciences like sociology study how people understand their world, and how that understanding shapes their practice. Because people can think, make choices, and use new information to revise their understandings (and hence their practice), they can use the knowledge and insights of social science to change their practice. In outlining his notion of the double hermeneutic, Giddens (1987: 20) explained that while philosophers and social scientists have often considered the way in which lay concepts obstinately intrude into the technical discourse of social science that Few have considered the matter the other way around. He explained that the concepts of the social sciences are not produced about an independently constituted subject-matter, which continues regardless of what these concepts are. Social theory studies human beings who are concept bearing individuals, engaged in social interaction which produce and reproduce larger social structures. The understanding of social actors and theorising about the same, is also appropriated by the same actors who reflexively reflect upon their actions. The findings of the social sciences very often enter constitutively into the world they describe Giddens (1987:20). Social Theory and its Methodological Concerns. The development of social theory cannot be understood completely without taking into account the methodological premises on which the production of social theory were built. We begin by categorising the theories as macro-sociological theories and micro-sociological theories. Macro-sociology can be understood as dealing with social phenomenon and institutions on an aggregate level. Such an approach entails the use of both theoretical concerns on a system level and the use of aggregate data to arrive at generalisations. Micro-sociology deals with smaller groups as the object of analysis focusing on cognitive order and social interaction between actors, significance of meanings, etc. Theories which can be categorised as macro-sociological in approach have at their core, the study of normative order. This proposition can be further explored by looking at Durkheims view of society. Durkheim was one of the chief proponents of a normative-functional integration model of society. For Durkheim, individual actors acted out of social norms which had been internalised by the individual through socialisation and education. These norms informed all the actions and contributed to the overall functioning of the society in perfect equilibrium. The social facts existed independent of the individual, were external and coercive in nature while being collective and general. For Durkheim, the pre-established harmony of society through individual agents was internally controlled and imposed. Micro-sociological approach has brought a remarkable shift in theorising where cognitive order has become the object of analysis. The methodological structure on which micro-sociological theoris ing is based takes into account cognitive processes that represent and interpret the relevance of values and obligations. It begins with the premise that the actor is a knowing, active subject. Micro-sociologists like symbolic interactionists view actors and meanings attributed by actors in social interaction as ways of understanding the larger macro issues of order. Meads conception of the self has the underlying notion of the individual as a composite whole of selves and also the notion of interior audiences where men attribute motives to each other from the perspective of the generalised other which can also be seen as an internalised reference group for giving meaning to action. Such a social theory then recognises the significance of a knowing and acting agent, and the study of related phenomenon not as coerced human action, but as informed human action, to study the manner in then social phenomenon is produced, contested, repaired, organised and displayed in social situations. Social theory then stands to reconcile both macro and micro approaches to the study of social phenomenon. Taking the above example, social order can be redefined by moving away from the traditional normative-functional-integration model to a cognitive model of micro social action which would take into account the actor not as a puppet in the hands of society but as an active agent in society. The distinctive feature of micro sociological approaches is the fact that they accord a privileged status to small scale social situations. These social interactions also have their place in macro sociological theory where they may be considered as building blocks for larger systemic conceptions. The point to be made is that social theory must find its ground between methodological individualism and methodological collectivism. Methodological individualism demands that all aspects of social theory be analysed in terms of the interests, activities, etc., of individual human beings. Methodological collectivism holds the view that the society is a whole which is more than just a sum of its parts and that society moulds individuals in socialisation so that they must be seen as dependent upon social institutions rather than their active constituents. An alternative to the dominant approaches of methodological individualism and methodological collectivism is methodological situationalism. Methodological situationalism replaces the model of the actor as the ultimate unit of analysis and leads to the production of knowledge that takes into account the practice through which members reproduce and acquire a sense of order while at the same time searching for order of rules and resources which presumably underlie and generate social conduct. We can summarise this section with the following remarks. Macro sociological theories have focused primarily on interrelations of social action. Micro sociological theories on the other hand, look at micro-social situations for theory building and theory formulations. Concluding Remarks The aim of sociological theory is not limited to understanding conceptual ambiguities but to reason systematically and scientifically about some of the major social problems that we face, to illuminate which values are relevant to the context and why, and to give some direction to what we should do. The general goal is to accomplish an understanding of reality. The importance of studying theory can be discerned by understanding the possible functions of theory- descriptive, analytical or explanatory, and to a certain degree predictive as well, and inherently prescriptive. Theory enables the researcher to make sense of the world around him. They guide and give meaning to what we see and observe. Theory helps in orienting the researchers mental framework to an established and accepted base from which the researcher can extract an understanding of the social reality around him, and proceed to develop his own hypothesis. Theories are often used to orient the mind of the reader to the pur pose of the research study. A strong theoretical background helps in introducing and justifying the need for undertaking a certain research study. When a researcher investigates and collects information through observation, the investigator needs a clear idea of what information is important to collect, which could be solved by using a theoretical tool to dictate the research enquiry. Theory and empirical research are intrinsically interrelated in the scheme of sociological enquiry. Following the scientific model of sociological enquiry, theory and research are linked in the both the inductive and deductive analysis of social reality. In the deductive model research is used to empirically test the validity and reliability of theory, while in the inductive model theories are developed on the basis of careful understanding and analysis of research data. If theory answers the question of what, why and how, research helps in indicating the purpose, object and end of what a particular theory is aiming to achieve. The significance of social theory can therefore, never be undermined.

William Blake and The Garden of Love Essay -- Garden of Love Essays

William Blake and The Garden of Love    At first glance, the poetry of William Blake may appear simplistic; he writes most often in regular metrical rhythm, apparently sticking to the rules, blunt observations on such mundane subjects as tigers, lambs and roses.   But if one were to finish with Blake and move on, left with only these initial impressions, it would be a great pity; true enjoyment of this poet can only come about through some understanding of his life, background, and skill in the manipulation of the tool of simple lyrical poetry, to convey deeper meaning.    Amongst his admirers, Blake is considered something of a renaissance man, a frustrated and hugely gifted artist and writer, a social renegade, and something of a true western mystic.  Ã‚   For our purposes here, it is sufficient to know that throughout his adult years he struggled with ideas of correct government, church corruption, unfair taxation, and Christian thought, to the point of near-lunacy.   Blake was born in London in 1857, and while still in his early teens (under 14) began privately writing poetry that is considered of high caliber.    Blake ¹s family had the wherewithal to send him to a  ³drawing school ² when he was ten, and he there began formal training in art.   He was greatly influenced by the art of the Renaissance world, and later wrote about his early total comprehension and appreciation of it.  Ã‚   He continued his formal education in art, and was apprenticed and working successfully in that world by his twenties.    But at heart Blake was a lover of words, and inclined to express his impressions of life through the pen as easily and readi... ...who would be helpful figures normally - are blindly making their rounds dressed in black.   Black is the color of death, deception, the villainous, of loss of hope, of the opposite of innocence.    It would be a mistake to read the poem as a comment on an individuals experience with the vision of a dream.   Blake always has many layers in mind: one should remember that    Blake's own mind was enormous, and capable of juggling various meanings simultaneously.   Especially where Church, Innocence, Death, and such images as demonic priests are involved, one can count on the hint of commentary on society at large.    "The Garden of Love"   stands as an excellent example of Blake ¹s ability to use simple meter and language as a foundation, and then twist the foundation ever so subtly to induce a particular idea.

Embryo and Stem Cell Research :: Diseases Science Papers

Thesis: While embryo and stem cell research may one day provide treatments for many diseases; including Parkinson's, Alzheimer's, diabetes, paralysis and cancer, ethical consideration must be addressed in order for scientist to utilize human embryos for medical research. I. Introduction Stem cell research has shown a great promise and advance in its technique since 1998 when human pluripotent stem cells were isolated for the first time. Since then research on stem cells has received much public attention both because of their extraordinary potential in curing devastating diseases and because of relevant legal and ethical issues. While embryo stem cell research may one day provide treatments for many diseases, including Parkinson's, Alzheimer's, diabetes, paralysis and cancer, ethical consideration must be addressed in order for scientists to utilize human embryos for medical research. The purpose of this paper is to inform the reader about the stem cells and research involving embryonic stem cells and others, and to address some of the ethical and moral considerations. It is important to understand the basic concepts and terminology. The following section will give definitions, types and origins of stem cells. It will then be followed by further discussion of embryo stem cells, giving specific attention to their pluripotent characteristics and differences from adult stem cells. Finally the moral and ethical issues will be addressed from scientist and pro-life advocate's point of view. The stem cell research is still in its infancy and needs a lot of support and effort to advance further. In order to promote the advance of the techniques for the good of human kind, it is important to understand the topic and issues around the stem cell research and thus promote more stem cell research. II. Background Information What are Stem Cells? A stem cell is a special kind of cell that has a unique capacity to self-replicate and to give rise to specialized cells. There are three basic types of stem cells: totipotent, pluripotent, and multipotent. Totipotent stem cells, meaning their potential is total, have the capacity to give rise to every cell type of the body and have the potential to develop into a fetus when they are placed into the uterus (Wang, 2002). To date, no such totipotent stem cell lines (primary cell cultures) have been developed. Pluripotent stem cells, such as embryonic stem cells, are capable of generating types of cells that develop from the three germ layers (mesoderm, endoderm, and ectoderm) from which all the cells of the body arise (National Institutes of Health Department of Health and Human Service (NIH), 2001, p 2). Embryo and Stem Cell Research :: Diseases Science Papers Thesis: While embryo and stem cell research may one day provide treatments for many diseases; including Parkinson's, Alzheimer's, diabetes, paralysis and cancer, ethical consideration must be addressed in order for scientist to utilize human embryos for medical research. I. Introduction Stem cell research has shown a great promise and advance in its technique since 1998 when human pluripotent stem cells were isolated for the first time. Since then research on stem cells has received much public attention both because of their extraordinary potential in curing devastating diseases and because of relevant legal and ethical issues. While embryo stem cell research may one day provide treatments for many diseases, including Parkinson's, Alzheimer's, diabetes, paralysis and cancer, ethical consideration must be addressed in order for scientists to utilize human embryos for medical research. The purpose of this paper is to inform the reader about the stem cells and research involving embryonic stem cells and others, and to address some of the ethical and moral considerations. It is important to understand the basic concepts and terminology. The following section will give definitions, types and origins of stem cells. It will then be followed by further discussion of embryo stem cells, giving specific attention to their pluripotent characteristics and differences from adult stem cells. Finally the moral and ethical issues will be addressed from scientist and pro-life advocate's point of view. The stem cell research is still in its infancy and needs a lot of support and effort to advance further. In order to promote the advance of the techniques for the good of human kind, it is important to understand the topic and issues around the stem cell research and thus promote more stem cell research. II. Background Information What are Stem Cells? A stem cell is a special kind of cell that has a unique capacity to self-replicate and to give rise to specialized cells. There are three basic types of stem cells: totipotent, pluripotent, and multipotent. Totipotent stem cells, meaning their potential is total, have the capacity to give rise to every cell type of the body and have the potential to develop into a fetus when they are placed into the uterus (Wang, 2002). To date, no such totipotent stem cell lines (primary cell cultures) have been developed. Pluripotent stem cells, such as embryonic stem cells, are capable of generating types of cells that develop from the three germ layers (mesoderm, endoderm, and ectoderm) from which all the cells of the body arise (National Institutes of Health Department of Health and Human Service (NIH), 2001, p 2).

Comparing Religious Archetypes in Moby Dick, Billy Budd, and Bartleby t

Religious Archetypes in Moby Dick, Billy Budd, and Bartleby the Scrivener        Ã‚   Herman Melville's use of Biblical overtones gives extra dimensions to his works.   Themes in his stories parallel those in the Bible to teach about good and evil.   Melville emphasizes his characters' qualities by drawing allusions, and in doing so makes them appear larger than life.   In the same way that the Bible teaches lessons about life, Herman Melville's stories teach lessons about the light and dark sides of human nature.   He places his readers in situations that force them to identify with right or wrong choices.   In Moby Dick, Billy Budd, and "Bartleby the Scrivener," Melville encourages his readers to learn from his explanations of human nature and strive for a better society.      Ã‚  Ã‚   Melville's Moby Dick is the saga of a whaling voyage gone awry when the Pequod's Captain Ahab leads his crew, not to hunt for profit, but to hunt the White Whale who took one of his legs.   Captain Ahab's idolatrous relationship with the White Whale, Moby Dick, parallels King Ahab's idol worship.   Captain Ahab represents all idolaters.   His obsession approaches Biblical proportions.   In First Kings in the Old Testament, King Ahab, who is "weak-willed" (Hertz 699), is controlled and influenced by his wife Jezebel.   He neglects his responsibility as King of the Israelites, and leads his people astray to the worship of Baal.   In doing so, he breaks the Second Commandment: "thou shalt have no other gods" (Hertz 295).   Similarly, Captain Ahab leads his crew away from their job as whalers.   As Mr. Starbuck says, "I came here to hunt whales, not my commander's vengeance"(Moby 162).   Led by feelings of revenge and anger, Ahab uses the crew to search for his G... ...   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   152. Rpt. in Contemporary Literary Criticism, Vol. 17.   Detroit, 153. Michigan.: Gale Research Company, 1985. Gardner, John.   "'Bartleby': Art and Social Commitment," in Philological   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   Quarterly, Vol.   XLIII, No. 1, January 1964, pp.   87-88.  Ã‚   Rpt. in   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   Contemporary Literary Criticism, Vol. 17.   Detroit, Michigan.: Gale Research Company, 1985. Hertz, J.H., ed.   Pentateuch and Haftorahs.   London: The Soncino Press, 1960. Melville, Herman.   "Bartleby the Scrivener."   Rpt. in Billy Budd and Other Tales.   New York: The New American Library, 1961. _____. Billy Budd.   Rpt. in Billy Budd and Other Tales.   New York: The New American Library, 1961. _____. Moby Dick. New York: Random House, Inc., 1950. The New English Bible.   "Matthew 25: 40-41."   Oxford: Oxford University Press and Cambridge University Press, 1970.

People’s Republic of China Essay

The popularity of Southwestern University’s football program under its new coach, Bo Pitterno, surged in each of the 5 years since his arrival at the Stephenville, Texas, college. With a football stadium close to maxing out at 54,000 seats and a vocal coach pushing for a new stadium, SWU president Joel Wisner faced some difficult decisions. After a phenomenal upset victory over its archrival, the University of Texas, at the homecoming game in the fall, Dr. Wisner was not as happy as one would think. Instead of ecstatic alumni, students, and faculty, all Wisner heard were complaints. â€Å"The lines at the concession stands were too long†; â€Å"Parking was harder to find and farther away than in the old days† (that is, before the team won regularly); â€Å"Seats weren’t comfortable†; â€Å"Traffic was backed up halfway to Dallas†; and on and on. â€Å"A college president just can’t win†, muttered Wisner to himself. At his staff meeting the following Monday, Wisner turned to his VP of administration, Leslie Gardner. â€Å"I wish you would take care of these football complaints, Leslie†, he said. â€Å"See what the real problems are and let me know how you’ve resolved them†. Gardner wasn’t surprised at the request. â€Å"I’ve already got a handle on it, Joel†, she replied. â€Å"We’ve been randomly surveying 50 fans per game for the past year to see what’s on their minds. It’s all part of my campus-wide TQM effort. Let me tally things up and I’ll get back to you in a week†. When she returned to her office, Gardner pulled out the file her assistant had compiled (see the following table). â€Å"There’s a lot of information here†, she thought. Questions: 1. Using at least two different quality tools, analyze the data and present your conclusions. 2. How could the survey have been more useful? 3. What is the next step? Fan Satisfaction Survey Results (N = 250) Case Study 5-1 Rochester Manufacturing Corporation (RMC) is considering moving some of its production from traditionally numerically control machines to a flexible machining system (FMS). Its numerical control machines have been operating in a high variety, low volume intermittent manner. Machine utilization, as near as it can be determine, is about 10%. The machine tool sales persons and a consulting firm want to put the machines together in a FMS. They believe that a $3,000,000. 00 expenditure on machinery and the transfer machines will handle about 30% of RMC’s work. There will, of course, be a transition and start up cost in addition to this. The firm has not yet entered all its parts into a comprehensive group technology system, but believes that the 30% is a good estimate of products suitable for the FMS. This 30% should fit very nicely a â€Å"family†. A reduction, because of higher utilization, should take place in the number of pieces of machinery. The firm should be able to go from 15 to about 4 machines, and personnel should go from 15 to perhaps as low as 3. Similarly, floor space reduction will go from 20,000 square feet to about 6,000. Throughput of order should also improve with this family of parts being processed in 1 to 2 days rather than 7 to 10 days. Inventory reduction is estimated to yield a one-time $750,000 savings and annual labor savings should be in the neighborhood of $300,000. 00. Although the projections all look very positive, an analysis of the project’s return on investment showed it to be between 10% and 15% per year. The company has traditionally had an expectation that projects should yield well over 15% and have payback periods of substantially less than 5 years. Questions: 1. As the production manager for RMC, what would u recommend? And why? 2. Prepare a case by a conservative plant manager for maintaining the status quo until the returns are more obvious 3. Prepare the case for an optimistic sales manager that you should move ahead with the FMS now. Case Study 6-1 ACM is an electronics component manufacturer that has been located in Singapore since 1991, supplying original equipment manufacturers (OEMs) with quality components. In the past several years, ACM has experienced increasing pressure from other manufacturers located in other countries. In Singapore, while labor remains quite inexpensive, there has been a relatively steady increase in labor costs. In addition, utility costs – most notably water and energy costs – have led the firm to contemplate moving operations elsewhere in Asia in an attempt to make the firm more competitive. ACM remains profitable, but margins have shrunk, and management is interested in ensuring that the firm remains competitive in the medium term to long term against other component manufacturers. A team of senior management has formed a committee to reach a decision regarding possible relocation. The committee has identified two additional locations as possible candidates for relocation: Hong Kong (People’s Republic of China [PRC]) and Kuching (Malaysia). Hong Kong’s main attractions stem from the fact that since 1997, when its sovereignty was transferred back to the PRC, labor costs have decreased as access to labor has increased. Hong Kong enjoys a large seaport and very good transportation infrastructure, and this is important in moving in raw materials and moving out finished components to customers. Senior management believes that an increasing number of OEMs will move to the PRC in the next several years, as has been the case in the past decade. This will only increase the attractiveness of locating the manufacturing facility in Hong Kong. Kuching is located in the Malaysian province of Sarawak, on the island of Borneo. It is the fourth-largest city in Malaysia and home to a population of around 650,000. Several points make Kuching attractive to the relocation committee. First, locating here would give access to natural resources and other production inputs. Second, the transportation infrastructure is good, and the city hosts a deep sea port for moving raw materials in and finished good out. That said, the port is not as large or accessible as those of Hong Kong or Singapore, and several committee members have expressed concern about the frequency of ship visits to Kuching. If the port does not receive regular service from container ships, transportation costs to ship components to OEMs will doubtlessly stable and inexpensive in Malaysia. The committee has contracted the government of Singapore to elicit possible incentives to not relocate to another country. Singapore is offering a five-year exemption on taxes for ACM if the plant remains in Singapore. The government will also assist by partially subsidizing labor, water, and energy costs for five years. Committee members realize that the Singapore plant, which has been operating for years, has already been amortized, and opening a new plant would require additional capital costs. That said, opening a new factory would also provide an opportunity to upgrade production equipment to more productive and energy-efficient alternatives. Questions: 1. What advantages and disadvantages does each potential location offer? 2. What other relevant factors that are not mentioned in this case study might play a role in this decision? 3. Why is transportation infrastructure so important in this decision? 4. This is a long-term, strategic decision; what factors might change in the next 10 to 20 years? How will this influence the decision? 5. Which alternative would you recommend, under which circumstances? † Case Study 7-1 Henry Coupe, the manager of a metropolitan branch office of the state department of motor vehicles, attempted to perform an analysis of the driver’s license renewal operations. Several steps were to be performed in the process. After examining the license renewal process, he identified the steps and associated times required to perform each step as shown in the following table. State Automobile License Renewals Process Times Step 1. Review renewal application for correctness 2. Process and record payment 3. Check file for violations and restrictions 4. Conduct eye test 5. Photograph applicant 6. Issue temporary license Average Time to Perform (seconds) 15 30 60 40 20 30 Coupe found that each step was assigned to a different person. Each application was a separate process in the sequence shown below. Coupe determined that his office should be prepared to accommodate the maximum demand of processing 120 renewal applicants per hour. He observed that the work was unevenly divided among the clerks, and the clerk who was responsible for checking violations tended to shortcut her task to keep up with the other clerks. Long lines built up during the maximum demand periods. Coupe also found that the Steps 1 to 4 were handled by general clerks who were each paid $12 per hour. Step 5 was performed by a photographer paid $16 per hour. (Branch offices were charged $10 per hour for each camera to perform photography. ) Step 6, issuing temporary licenses, was required by state policy to be handled by uniformed motor vehicle officers. Officers were paid $18 per hour, but could be assigned to any job except photography. A review of the jobs indicated that Step 1, reviewing the application for correctness, had to be performed before any other step could be taken. Similarly, Step 6, issuing temporary licenses, could not be performed until all the other steps were completed. Henry Coupe was under severe pressure to increase productivity and reduce costs, but he was also told by the regional director of the Department of Motor Vehicles that he had better accommodate the demand for renewals. Otherwise â€Å"heads would roll. † Questions: 1. What is the maximum number of applications per hour that can be handled by the present configuration of the process? 2. How many applications can be processed per hour if a second clerk is added to check for violations? 3. If the second clerk could be added anywhere (and not necessarily to check for violations, as in (2)), what is the maximum number of application the process can handle? What is the new configuration? 4. How would you suggest modifying the process in order to accommodate 120 applications per hour? What is the cost per application of this new configuration?

Management Accounting Essay

Economists and accountants have diametrically opposite views of cost-volume profit (CVP) behaviour but only accountant’s have a CVP model that is appropriate for assisting management with decision making Ryan Bebbington Word Count 1796 Economists and accountants have diametrically opposite views of cost-volume profit (CVP) behaviour but only accountant’s have a CVP model that is appropriate for assisting management with decision making Cost volume profit analysis looks into the relationship between a firms fixed and variable costs and total revenues across a varying level of production. The model will give a predicted level of profit at a given level of production. There are many ways that CVP analysis can be useful for decision making, it is important to distinguish between the different applications of the Economists and Accountants interpretations, as well as other factors involved in decision making. CVP analysis is used in management decisions when forecasting production levels. To use this model effectively, Management will look at different scenarios of output, prices and costs, and see where the model predicts the firm’s revenues will cover its total costs. This point is known as the breakeven point. Management can investigate the effects of price increases, changing costs from fixed to variable such as salaries to commission based pay. Managers can also investigate the outcomes from decisions such as making components in house or buying in, retaining or replacing equipment and marketing decisions. They can also investigate the sales mix. By having a prediction of the effects of these variables, managers will be able to make better decisions, as they have more information. CVP is a simplified model and thus has limitations to its analysis and predictions. When managers are aware of the limitations and how to correctly use CVP analysis it can be a powerful tool. Managers must be aware that there are assumptions that are made to simplify the CVP tool, as it cannot truly model the real business, as it would be far too complicated. The economist’s interpretation of the CVP graph, Figure 1, is based on two main assumptions, which explain the shape of the cost and revenue curves. The first assumption, which affects the revenue curve is that the firm is competing on price competition, this means that in order to increase sales, the firm must reduce the marginal selling price of the product. This causes the firm’s revenue curve to level off, as the marginal revenue falls to à ¯Ã‚ ¿Ã‚ ½0, as in figure 1b. After this point the firm is selling at a negative price, causing the firm’s total revenue to fall. The second assumption is based on the firms cost curve, is based on economies and diseconomies of scale. The firm’s economies of scale cause the variable cost per unit to decrease as production increases, as in figure 1b. This can be due to any of the economies of scale, such as purchasing, where a discount for bulk buying is received, managerial, where managers can become more specialised, financial where the firm is offered lower interest rates as there is a lower risk of lending. The Total cost curve will level off as these increasing returns to scale cause the production to reach a level of most efficient output. After this the firm will experience decreasing returns to scale, as the plant is operating at a higher production level than it was designed for, causing problems in production, such as bottlenecks in the production line. This causes the average unit cost to increase again, giving the curve its shape. It is important to understand that Economists are trying to most accurately model real world situations, rather than create a tool for management decisions. The accountants CVP model, figure 2, is based on a simpler interpretation of the cost and revenue functions, this is because Accountants are not concerned with provided an accurate representation of the cost and revenue functions, instead they wish to display the relevant ranges, figure 3, of production for the firm. As this is the information that is used for short-run decision making, as this is the time frame where the information is most useful for management decision making, information for longer term decision making is required for board level decisions, to do with the long term objectives of the company. The information that the firm uses to produce its cost and revenue curves is extracted from previous operating costs and revenues, this ensures that the information is reliable. The Accountants cost function, is a straight line, which assumes that for each additional unit produced, a standard variable cost is incurred, the assumption that production will only be occurring in a relevant range means that the firm’s production will not alter enough to cause increasing or decreasing returns to scale. The Accountant’s interpretation of the fixed cost curve is different to the Economist’s view because it meets the Y axis at a higher point, which indicates that the Accountants believe that firms are committed to a higher minimum level of fixed costs. This is because although a firm may reduce its fixed costs to a lower level, as in the Economist’s interpretation, the firm can only do this by redundancies and shutting down plants. As the Accountants model only represents a relevant range, the fixed costs cannot be reduced to this level in the short run, when this interpretation is extended outside of the relevant range, a stepped fixed cost and total function will be seen, as in figure 3. The other difference is that the revenue function is linear. This is because in the short run, firms cannot change the price of their products easily; it may also be because of firms competing on non-price, rather than price competition. As Accountants make no attempt to extend the revenue function outside of the relevant range, there is no need to model the firm’s decrease in product price to increase demand. The Accountant’s interpretation of the Cost Volume Profit model is more appropriate for Management decisions, as management decisions are not concerned with long term information. This is because the Board of Directors will be making the firms long term decisions. The information that the Economist’s model provides, includes a lot of information outside of this relevant range, this will affect the reliability of the data in the model. The data in the model will be less reliable as it is more difficult to accurately predict the behaviour of the cost and revenue functions, outside of the relevant range, as it is not based on past sales data. It will also be more expensive to compile the information needed as it is a more complex model. It can also be argued that some managers will find it difficult to interpret the Economists model, as the information will be more complex. Managers may wish to extend the CVP model to cover longer term decisions, will need to be aware of the long term behaviour of fixed costs. In the long term, firms will have a greater control over fixed costs, they can expand capacity by increasing floor space, hiring more supervisors and upgrading or purchasing new machinery. Which will give the firm’s fixed cost line a step function. Other factors will also affect the firm’s revenue and cost curves, such as advertising strategies, changes in political, environmental, social, economical, and legal factors, such as a change in VAT rate. These factors cannot easily be planned for and are not easily shown in long term CVP analysis, which is the main reason that CVP cannot accurately model long term production. One of the features useful for decision making, is the ability to display the information in different methods, one of these is the Margin of safety. This is the difference between the expected sales and break even sales, expressed as a percentage of the expected sales. It shows management the level that sales can fall by before the company’s revenue falls below the breakeven point. The information can also be displayed as two other charts. The first is a contribution chart, figure 4, in this chart, the fixed costs are shown as the difference between the variable cost line and the total cost line. The total contribution is displayed as the difference between the revenue line and the variable cost line. It is useful for showing a total contribution level at any level of output. The other presentation is the Profit volume graph, figure 5; this graph is useful because the other two charts to not directly display the profit at any given level of production as it must be calculated. The P-V graph simply displays the firms profit or loss at any given level of production. These two graphs will be useful for management decisions concerned with contribution or profits at a given level of production. Once again, the economist’s version of these two graphs would be far too complicated, and the information will not be reliable enough to base management decisions on. In the real world, firms will be producing multi products, and spreading the overhead costs across each of these products. A firm may wish to alter the CVP analysis to reflect their product mix. This is done by grouping production into batches. The batches revenue and variable costs will be defined as the total of the products in the batch. The values for the batch are then applied to the CVP chart in the same way as a single product. For the CVP model to be used effectively by managers, they must be aware of the assumptions made whilst preparing and gathering the information. If management are not aware of the assumptions made in the data, then they will be unable to draw relevant conclusions from the information. The assumptions i are that all other variables remain constant; there is a constant sales mix, total costs and revenues are linear functions of output, profits are calculated using variable costing, the analysis only applies to the relevant range, costs can be divided into fixed and variable elements, it only applies to the short term, and fixed costs do not change. In conclusion, the Accountant’s interpretation of the CVP analysis, as shown by the underlying assumptions, will allow managers to develop a more relevant understanding of the information, so that it can be used more effectively in decision making. If managers tried to use the economists CVP graph, the cost of gathering and interpreting the data would be high, as well as making the information more difficult to understand and less reliable. In the real world, the Accountant’s model may be considered too simplistic, as it relies on many assumptions and conditions, which are often not met. This is why it important to understand that the Accountant’s CVP model may not be applicable. For the CVP analysis to be effective, managers must be aware of the limitations of the model, otherwise they will be unprepared for any deviations from the outputs of the model.