Differentiating Organisms Using a Gram Stain

Amanda Lab Report 1 Microbiology Laboratory Title – Differentiating Organisms using the Gram Stain Introduction The experiment conducted was based upon the known attributes of two different groups of bacteria, those that are gram positive, and those that are gram negative. Using a specific staining procedure, it is possible to differentiate the two types under a microscope The gram stain method of differentiation is possible because of differences in the cell membrane between the two categories of bacteria. Gram positive cells have an extra thick layer that is made of highly-crosslinked peptidoglycans, which impart different properties.This layer makes the cells less susceptible to decolorization by Ethyl Alcohol. Using this property, cells with a thinner peptidoglycan layer can be stained a different color than gram positive cells within a culture. The primary color is applied to the culture and imparts a purple color to all bacteria in your sample. Adding Gram’s iodin e, a mordant used by the method’s namesake, makes the violet color more intense, and creates a bond with the primary stain that makes it less soluble. The third step is to add a decolorizing agent, Ethyl Alcohol.In gram negative cells the alcohol makes the outer cells porous, which allows the primary stain to be washed away. The gram positive cells have pores that are actually dried out by the alcohol, which makes the primary stain fix into the membrane, and not get washed away. The final stain is the counter stain that lends a different, pinkish color to the gram negative cells that have been washed of the primary stain. Methods The method used in this experiment was derived from Cappucino and Sherman (2011) as detailed in experiment 10 with substitutions for the unknown bacteria.Aseptic lab technique was followed. One slide of the #7 unknown bacteria and one slide which included both unknown #7 and unknown #2 were prepared using the following stain technique. The initial sm ears were made from broth cultures using a loop, air dried, and then heat fixed. The smears were covered with crystal violet stain and allowed to absorb for one minute, before gently rinsing with a controlled stream of water from a squeeze bottle. Next, Gram’s iodine was applied to the smears with a dropper and left to sit for one minute before rinsing with water.Next, the 95% Ethyl Alcohol mixture was dropped slowly onto each smear and allowed to run off until the alcohol appeared clear and then gently rinsed with water. Lastly in the staining procedure, Saffranin was dropped onto the smear until it was covered, for 45 seconds. The smears were rinsed with water final time, then placed between sheets of bibulous paper to dry. Each smear was viewed under the light microscope using oil immersion at 1000x magnification. These smears were compared to smears prepared in the same fashion, of the known bacteria E. coli, B. cereus, S. ureus, and a mixed smear containing both E. coli and S. aureus. Results Experiment 10 Observations Bacteria| E. coli| B. cereus| S. aureus| Mixture of E. coli and S. aureus| RepresentativeField| | | | | Shape| Bacillus| Bacillus| Cocci| Cocci, Bacilli| Arrangement| Single, some clustered by the stain| Strepto| Variable, mostly staph| cluster| Cell Color| pink| purple| purple| Purple/pink| Gram Reaction| -| +| +| +/-| Unknown Bacteria Observations Name| Unknown #7| Unknown #2| Mixed Field| Representative Field| | | | Shape| Bacillus| cocci| Bacillus/Cocci overlap|Arrangement| Strepto| staph| cluster| Cell Color| Purple| purple| Purple| Gram Reaction| +| +| +| * Table 1 shows how the three different cells were observed after staining. The only pink and gram negative bacteria were the E. coli which were rod shaped and collected in a strepto arrangement. Bacillus cereus was purple in color, appeared rod shaped characteristic of bacilli and was gram positive, appearing purple as expected. The other gram positive and purple bacteria, St aphylococcus aureus were spherical in shape, and clustered into large groups with some lone cocci visualized.The mixture in Table 1 showed a good contrast between the pink rods of E. coli and the purple circles of S. aureus. * Table 2 shows Unknown # 7 as a rod shaped, chain forming, purple bacteria. Unknown #7 was visualized as a clustering purple, spherical organism. Both appeared gram +. The mixture of the two showed the same shapes, but in this case the rods and spheres tended to cluster and were more difficult to observe as they were the same color. But rods and spheres could be clearly discerned upon careful examination. Table 1 served as a control for table 2, as each the unknowns in Table 2 were going to be one of the Table 1 organisms, barring contamination. If a bacteria was visualized in Table 2’s data that was not present in Table 1, there was an obvious error which could be corrected by redoing the slides. The information for Table 2 came from observations on Thu rsday following the original day for the unknowns on Tuesday, as we observed contamination on the slides from gram negative bacteria that should not have been present with gram positive stains.Discussion B. cereus and S. aureus appeared purple upon observation through the microscope. This is consistent with knowledge about the two bacteria that indicate they are gram positive bacteria. The purple coloration means that their outer layers are of the more highly cross linked type with more peptidoglycan, which gives their cell membrane shape and firmer structure. This also makes the membranes open to dehydration without weakening.When the decolorizing agent was applied in this experiment, the cell walls of the gram positive organisms shrank up, not allowing the primary stain to leave. They remained purple even after treatment with Saffranin. E. coli’s outer layer also has peptidoglycan but it is much thinner, and surrounded by lipids. When the decolorizing agent was applied to t he slide containing this bacteria, it’s membrane let the stain wash easily out of the thin membrane. The saffranin as the second stain was then picked up easily, giving the E. oli a pink shade. The results of the study show that unknown # 7substance was B. cereus. The purple color and gram positive reaction ruled out E. coli as the identity of the unknown. Rods arranged in strips were observed in the unknown # 7, so B. cereus became the leading contender. When unknown #2 and unknown # 7 were mixed, a contrast between the rods and spheres could be observed, which made it clear that unknown #7 showed a clear bacilli structure. Contamination on Tuesday of the experiment led to misleading results.Because unknown #2 had been visualized as purple cocci, and unknown #7 had been visualized as purple bacilli, when unknown #2 and unknown # 7 were mixed, it was unclear as to what the pink gram negative bacteria appearing in the slide were. The pink bacteria clung to the purple bacteria in the slide. It was decided that the unknown #2 had been mixed up with another unknown during testing, or the aseptic technique had been compromised. The unknowns were heat fixed and stained a second time, visualized individually and in a mix . The final results were unambiguous.It is unclear whether the gram-negative bacteria were E. coli or another gram negative bacterium as the pink structures were behind the purple structures in the slide and were very translucent. It also possible the pink bacteria were a result of decolorizing the bacteria for too long with ethyl alcohol during the staining process, or the pink bodies were contaminant material and not cells at all which happened to take on the Saffranin stain by chance. Literature Cited Cappuccino, J. G. , and N. Sherman (2011) Microbiology: A Laboratory Manual. Pearson Benjamin Cummings (San Francisco).

Exam Question and Answer on Market Segmentation

QUESTION AND ANSWER ON MARKET SEGMENTATION Salim Brommer is the Marketing Director of Ashkol Furniture Supplies, a medium-sized company which specializes in manufacturing office furniture. The company makes its products in India, so benefiting from relatively low labour costs. However, it has recently experienced intense competition from suppliers who have even lower cost bases. Salim has decided that his company will benefit if he focuses on those customers who can provide higher profit margins. He has decided to target domestic customers in Europe.Increasingly, private households, particularly those with computers, are converting spare rooms into office-style areas. Additionally there has been a noticeable trend towards working from home. This saves employers incurring the costs of office provision, and also employees save on travel and can also work at times convenient to themselves. However, Ashkol has no experience of dealing with these types of customers. The company now needs to develop a suitable marketing strategy to succeed in this new area and maintain a sustainable competitive advantage.Required: a. Using a suitable model of your choice, develop a marketing approach which Salim might use to enter this new market. b. Explain how Salim could select appropriate target markets and position his products so as to create and sustain competitive advantage. Suggested Answer Salim needs to develop a marketing strategy for entry into the domestic market in Europe. This can be achieved by looking at the factors that make up the marketing mix: product, price, place and promotion. Choosing a marketing mixThe design of the marketing mix should be decided on the basis of management intuition and judgment, together with information provided by market research. Elements in the marketing mix partly act as substitutes for each other and they must be integrated. The product needs to be positioned to appeal to the target customer. For example, Ashkol would struggle to de velop a luxury brand image if they set price at a low, penetration level. Product The physical product needs to be appropriate for the private household market.Office furniture may have a very different style to household furniture, so a different approach may need to be taken to the design of the product in order to make it appealing for the domestic buyer. A customer will only buy one of Salim’s products if they get a better deal from buying it than from buying any of the alternatives. This highlights that the nature of the products in the new range will need to meet the demands of the new target market. Areas to consider here are design (size, shape) and features. For example, it may need to be smaller and made of better quality material.The space available in domestic accommodation is likely to be quite restricted, so some standard items may not sell well simply because they are too large. Multi-purpose items, such as desks that incorporate filing drawers and PC monitor s tands may be required. Place Place deals with how the product is distributed, and how it reaches its customers. Establishing a suitable distribution system is going to be one of Salim’s largest tasks. His products are bulky and will therefore have to be transported by ship from India to Europe, probably in freight containers, which will impose a minimum economic scale of shipment.Distribution Channels Serious consideration will have to be given to how customers will be able to view, order and receive delivery of the products. Furniture showrooms are necessarily large areas and need to be in areas where customers will be attracted. Even if selling is by direct mail or over the Internet, there will be probably have to be a warehouse to receive bulk shipments from India, break them down and dispatch individual orders. All this has major cost implications perhaps offsetting the cost savings from cheaper labour.These considerations alone may push Salim towards a co-operative ventu re with a European agent who knows the market and is prepared to take on the selling and distribution task. Promotion involves arousing attention, generating interest, inspiring desire and initiating action. Marketing communication involved in this could be advertising, public relations, direct selling or sales promotion. A furniture showroom would be part of this but a wider approach will be needed. The target market is people working from home and the promotional methods used should be appropriate to this market.Types of promotion * Direct promotion via mailing lists may be appropriate, although because Salim has no experience in this market, he would probably have to buy the list which may make this an expensive option. * There are numerous home style magazines in which adverts can be placed. * The Internet is a vital part of the life of people working from home and its potential for promotion should be fully utilized, perhaps by setting up a dedicated website. Organising and des igning the marketing communication effort will almost certainly require input from someone familiar with the European market.Price is the final element of the marketing mix and is an important signal to customers about the product. It is important that the price should be competitive so Salim should investigate the prices being charged by competitors who have similar product ranges. Price should also indicate the quality of the product so Salim will need to decide if he wants to produce a deluxe range or a more basic model. Discounts and payment terms need to be considered as a potential way of attracting customers especially in the initial start up phase of the new product line. Part (b)Because of limited resources, competition and large markets, organisations are not usually able to sell with equal efficiency and success to every market segment. It is necessary to select target markets. A target market is a particularly attractive segment that will be served with a distinct market ing mix. While Salim’s products may have some application for commercial users, he intends to sell then to customers, who will view them as shopping goods. These goods have a higher unit value than convenience goods and are bought less frequently, usually after some thought and consideration have been expended.Salim should try to specify the segment of the customer market into which he wishes to sell his products with some care, since this will influence important decisions about all the elements of the marketing mix, including such things as product design, marketing communications, price and distribution methods. Kotler identified six steps: Step 1- Identify segmentation variables and segment the market Step 2- Develop segment profiles Steps 1 and 2 are in segmentation Step 3- Evaluate that attractiveness of each segment Step 4- Select the target segment(s)Steps 3 and 4 are in targeting Step 5- Identify positioning concepts for each target segment Step 6 – Select dev elop and communicate the chosen concept Steps 5 and 6 are in positioning Segmentation variables fall into a small number of categories. Geographical segmentation is very simple, but can usefully be combined with socio-demographic segmentation. Psychographic segmentation is not based on objective data so much as how people see themselves and their subjective feelings and attitudes towards a particular product or service, or towards life in general.The behavioural approach segments buyers into groups based on their attitudes to and use of the product, and the benefits they expect to receive. Both of these methods are most useful for convenience goods and are not, therefore likely to be very useful to Salim. Probably, the best segmentation approach for Salim is socio-demographic segmentation, which is based on social, economic and demographic variables such as education, income, occupation, family size and social class.Much work has already been done on this approach, in the ACORN syst em, for example, and Salim would be able to buy in the basic information he needs. Segment Validity A market segment will only be valid if it is worth designing and developing a unique marketing mix for that specific segment. Salim will have to be sure of several things about his chosen target market: Is it large enough to be profitable? Does this segment respond differently in the marketing mix than another segment? Can he reach the potential customers? Can the segment be reached profitably?Is the segment stable enough to justify resources being spent on it? Will it enable him to build on the company’s strengths? Internal Analysis It is important to assess company strengths when evaluating attractiveness and targeting a market. This can help determine the appropriate strategy; because once the attractiveness of each identified segment has been assessed it can be considered along with relative strengths to determine the potential advantages the organization would have. In thi s way, preferred segments can be targeted. Product PositioningIt is unlikely that Salim will be able to identify a market segment where there is no direct competitor, so it will be necessary to position the product line in such a way as to create of some form of product differentiation. The aim is to make the customer perceive the product as different from its competitors. An aid to this is to try to identify gaps in the market by considering the mix of the product attributes such as price, applications, users, occasions for use and specific aspects of quality may be drawn to refine knowledge of product position.

Project 2 Essay Example | Topics and Well Written Essays - 1750 words - 1

Project 2 - Essay Example The airline has experienced the largest growth in the Asian airlines market. To be able to determine what customers want. Knowledge management needs to be very active. This also helps to increase the competitive advantage of the company. The aim of this study is to analyse knowledge management, The paper also looks at how knowledge can be created and disseminated. This paper also looks at elements that affect knowledge and knowledge managements, these elements include trust in peers and trust in organizations’ leaders. The paper also makes hypothesis in support of the analysis and gives results of a study conducted based on the hypothesis. The results of the study trust affects KMB, the creativity level in organizations, innovation, and productivity. Results also show that knowledge increases productivity if it is well managed .The paper finally gives a conclusion based on the analysis and the results from the study undertaken. The emerging concept of learning economies has sharpened the focus on knowledge as a vital strategic resource for individuals, firms, and national economies. Traditionally, organizations instinctively protected their sources of competitive advantage and often used patent rights to insure their innovative actions. However, in the wake of the information revolution has come a new appraisal of the function of global knowledge as corporate assets and hence the emergence of "knowledge management" as a key strategic function (DEBOWSKI, 2010). What an organization knows about itself, its market, its products, its technologies and its people is unique and has high value in the competitive mix. Forced by the need to survive, organizations have recourse to international fields of operation in order to expand, and thereby to increase their knowledge pool by multiples of factors. It is knowledge which helps them succeed in this broader competitive field (HEISIG, 2003). However, just like any

How Does Common Core Work for Children who are Deaf and Hard of Assignment

How Does Common Core Work for Children who are Deaf and Hard of Hearing - Assignment Example Before the Common Core Standards came in place, each state had its own standards. The standards varied considerably in the areas of focus and content hence leading to different learning outcomes. As such, there was a need to formulate a common national standard for learning by which states could make tailored changes that meet their priority. Individuals without hearing loss acquire 80% of their information through accidental means. However, the figures for those who are deaf and hard of hearing is lower due to the fact that hearing loss interrupts the path of information from the teacher to the student. Consequently, there is the need for specialized training for teachers of students who are deaf or are hard of hearing so as to address the needs of these students. It states that transitions from school to the real world environment are a real challenge for students who are deaf and hard of hearing. Therefore, Gunderson claims that the Common Core State Standards have been expanded to incorporate eight fields which are, audiology, family education, functional skills for success in education, communication, technology, self-determination and advocacy, and career education. According to Gunderson, the Common Core State Standards should empower the students and help them in understanding their current predicaments through audiology. This is one method of early intervention and will help them to understand themselves at an early age. Family education is a crucial component of the Common Core Standards. The families of deaf and hard hearing children may be faced with numerous challenges such as acceptance, educational services, language to use and mode of communication.

The System of Care for Individuals With a Stroke Research Paper

The System of Care for Individuals With a Stroke - Research Paper Example The research design selected by the researchers is appropriate to answer the research question because they collected first-hand information from the patients when they visit the clinic; hence, not relying on the distorted information.The target population has been specified to include 213 patients from different races and walks of life or people who have different social, cultural and economic background. The eligibility criteria have not been clearly stipulated, but the study indicates that the sample taken is representative of the people who visit the clinic and is suffering from a stroke (Moorley et al. 2014). The type of sampling type that was used in the study was absence/presence sampling plan. The key attributes of the sample are that all the patients suffer from stroke. Secondly, the patients use the similar hospital for treatments.The data in this research was gathered using a survey research where a study of 213 people was conducted on their recovery process of stroke, esp ecially depending on different races (Torbey & Selim, 2013).The authors concluded that Demographic profiling indicated the prevalence of stroke. Additionally, the researchers recommended that attendance figures reflected that people who are at-risk are those in the inner city and the findings from the research can be applied to the similar inner-city populations. The author’s implication for the practice is that people who suffer from stroke do not get the nursing care they deserve because people lack the understanding of the effects of the disease on the individuals social and psychological effects.3. In case a program was introduced to help patients suffering from stroke would the families accept to take their sick family members to such institution without feeling as if they were being neglected?

Developmental Timeline Essay Example | Topics and Well Written Essays - 500 words

Developmental Timeline - Essay Example The final stage is the formal operational stage and this stage goes from the age of 12 and ends at death. In this stage, children can think articulately about concrete objects and they have a strong sense of reasoning. There are also substages to these stages. The first substage to the sensorimotor stage is from the ages of birth to one month and it occurs through reflexes like grasping and sucking. In this stage knowledge is acquired through these reflexes. Substage 2 happens from the ages of 1 to 4 months. Reflexes are organized into larger more complex behaviours where behaviours like grabbing a rattle to suck occurs. Substage 3 occurs from the ages of 4 to 8 months where repetition of actions causes pleasing or interesting things to happen as in the case of banging a rattle. Substage 4 occurs from the ages of 8 to 12 months. This occurs when objects can be imagined with the mind even when they are out of sight. Substage 5 occurs from the ages of 12 to 18 months where an object is used in a variety of ways. For example, banging a spoon against a high chair.

Marketing Dissertation Example | Topics and Well Written Essays - 15000 words

Marketing - Dissertation Example The other section of the literature review concerns cosmetic companies, their practices regarding animal testing, and the history of protests against these companies, which has led to the European Union instituting a marketing ban of companies who animal test and has also led large companies to scale back their animal testing procedures, if not eliminate them altogether. The methodology section explains the different types of research – qualitative, quantitative and secondary – and why secondary research was chosen. In the data analysis portion, the sales of six companies are examined, along with the results of a Google search on these companies. The Google search will determine if the overall â€Å"buzz† for each company is negative or positive, with regards to their animal testing practices. Then, the impact of the positive or negative buzz for each company is determined through the use of Facebook pages, and the fans of pages that are either negative or positi ve for each company’s animal testing practices. ... On the one hand are the researchers, who claim that the tests are necessary so that the cosmetics do not harm human skin or eyes (Takamatsu, 2000, p. 129). On the other hand are the activists who claim that animals have the same rights as humans to be free of pain and fear, and that the tests are unnecessarily cruel(Leslie &Sunstein, 2006, p. 3). Many people undoubtedly fall into some kind of grey area between these positions, recognizing that what is done to animals in these laboratory settings is heinous and wrong, yet also realizing that the potential for humans to suffer permanent damage because of the cosmetics that they wear would also be heinous and wrong. Many people assume that there is a better alternative to animal testing, and, if there is not, one must be found. At any rate, when these types of tests began to be publicized, there was an outcry that prompted many cosmetic giants to fold and promise to stop animal testing(Nye, 2006, p. 1). This study seeks to understand th e negative impact of cosmetic testing on these companies. The study will not just determine what the possible negative impact will be for the companies who continue to animal test, but will determine what has been the past negative impact for other companies who have animal tested. In general, the study will seek to quantify, in terms of dollars, cents and lost reputation, the damage done to cosmetic companies who were shamed into stopping animal testing in the years past. Further, the attitude of consumers is another factor that will be quantified. Some of the literature indicates that having a positive social message is not necessarily enough for a company to capitalize – they also must have a quality product at the right price(Li & Tang, 2010, p. 27). Might this

The History Of Women And Science Research Paper

The History Of Women And Science - Research Paper Example One of the earliest women known in science was Hypatia and was a mathematician and an astrologer. She lived in Alexandria in the 4th century. She followed her father who was a professor of mathematics and philosophy. As states, students flocked into her classes to listen to her lectures. Hypatia wrote several mathematical texts. However, the texts that she wrote were destroyed when the library at the Alexandria University was sacked and burnt down. Hypatia was well respected for her contributions to science. However, she was murdered for her participation in political struggles between the Neo-Platonists and the Christians. When the modern science emerged in the 17th century, the institutional base of science shifted. Several societies were established during the seventeenth century, such as the Royal Society of London and the Academie des Sciences in Paris (Schlesinger 25).However, women were not allowed to participate in these societies for a period of about 300 years. Evidence fro m the seventeenth and eighteenth century reveals that a significant number of women were active in science and were waiting to take their place in the new institutions of science. For instance, Maria Winkelmann who was a German Philosopher was one of those women. Of all the people who were working in the fields of science, in Germany, only 14 percent were women. During that time, it was problematic for women to perform activities while in the field of science.  For instance, Winkelmann was forced to publish her astronomical work.

Employee Privacy Rights in the Workplace Essay

Employee Privacy Rights in the Workplace - Essay Example The employees, caught in the middle, depend on references to find gainful employment, but may jeopardize their eligibility if a reference portrays them in a negative light. The wider community (consumers, families, friends and acquaintances of employers and employees) may be equally affected when full disclosure does, and does not, occur. It is contended in this paper that it is vital that standardized national laws should be developed to protect past and future employers, the employees themselves, as well as the communities they work within. Firstly, the growing trend of litigation against former employers will be presented. Secondly, the laws across the states will be outlined in regards to former employer's disclosure of ex-employee information. Thirdly, reasons to standardize the laws will be provided. Finally, a conclusion shall synthesize the main points of the paper, and provide support for the adoption of a standardized national employment and labor policy in regards to termination disclosure. It is becoming more common for employees to ask their former employers for a written reason for their termination of employment, as well as a copy of their personnel record (Boisvert, 1999). It has been suggested that for previous employers, such a request is a cause for concern, as it is often a clear indication of discontent on behalf of the employee, and likely that the employee has consulted with a lawyer and is considering a lawsuit. As such, it is recommended to employers to assume they may be as risk of being sued, and to seek advice from their attorney immediately (Boisvert, 1999). When an employer terminates an employee they must be aware of the risk of being presented with a lawsuit, and have risk management policies in place to minimize such an event from occurring. The process of providing a reference for the employee will play a large part in determining if the employee can make a legal claim (Boisvert, 1999). For this reason, there has been an increasing tendency for e mployers not to provide comprehensive details of a former employees work practices. Many employers are heeding their lawyer's advice to tailor references to provide a neutral profile of the employee. In general, this involves confirming the employee's position, dates of employment and salary (Boisvert, 1999).There are numerous areas of potential liability for the former employer when providing a reference (Lovett & Potter, 2004). Most notably, is the risk of being sued for defamation or invasion of privacy. There is also the risk of liability for retaliation, such as when management takes revenge on an employee for a past non-compliance within the organization. Another liability risk is that of 'compelled self-publication' which occurs when an employee must repeat what they perceive to be false allegations as their reason from termination, so that the future employer does not hear it first from a previous employer (Lovett & Potter, 2004). In general, employers should implement polic y for the response to requests of a written reference, or for requests of information from future employers (Boisvert, 1999). It is recommended that such a policy prohibit employees from disseminating information about their co-workers, and that the policy direct all inquiries for information

Educational programs Essay Example for Free

Educational programs Essay There are of course limits to the parallel between the regulation of firms and the regulation of churches. A basic difference is that a church draws its support on the basis of religious commitmentpresumably a quite different source of commitment than consumer preference for many people. In the fundamental relationship between the church and its members, there is no clear unit of exchange that lends itself to quantification. Perhaps much more so than firms, however, churches have the capacity to mobilize their memberships on behalf of their objectives in negotiating with the state. Another difference is that states seeking to regulate churches often lack doctrinal competence. They may be ill-equipped to understand the churchs mission and lack information as to church resources and the best uses of those resources. Finally, another principal difference is that the relationship between a nation and the religious commitments of its citizens is the consequence of many forces acting over long periods of time. These forces may have created in a population religious commitments of singular intensity or, on the other hand, apparent disinterest that has little to do with the direction of contemporary state regulation of religion. Despite these differences, however, the case can still be made that regulatory theory is relevant to the understanding of church-state relationships. This essay argues that the direction of contemporary state regulation may help shape the direction of a churchs priorities and activities independently of the condition of the populations religious commitment. Churches as organizations will respond to regulatory incentives and costs, just as they respond to the political environment. Why do states seek to regulate churches? Historically, as will be shown below, rulers may have sought to impose on their subjects their own respective judgments about the correct institutional expression of their faith. States have seen regulation as a means to weed out corruption or to redress the distribution of resources in their society. Quite often, states have appeared to fear churches as challenges to the political order that need to be contained. Historically, regulation of churches by the US and European states has embraced some or all of a number of areas. States have played significant roles in regulating or ultimately selecting senior church readerships within the country. States have assumed the power to determine the numbers and types of clergy allowed to practice their religious responsibilities within the nation. The states approval has been sought in determining the boundaries of church administrative territories. The states acquiescence has played a role in church reform of doctrine or liturgy. States have from time to time set limits on the nature of church participation in education, public communication, social welfare, and health care. Finally, states have limited- or enhanced- churches ability to own property or businesses. At this time, virtually every church, at least in Western Europe, has achieved a remarkable measure of autonomy in the determination of its leadership, its size, and the direction of its clergy. By contrast, historically in Roman Catholic countries, the state or the aristocracy controlled higher-level clerical appointments or shared in appointment decisions with the Vatican. In many Protestant states, the state exercised the power of appointment with relatively little formal consultation with church hierarchies. At the same time, the capacity of the church to establish a central role in a societys institutions has diminished and a review of church attendance in Western Europe suggests remarkable declines in membership. Churches may find that regulation benefits their own positions in society. In many cases these churches confront receding memberships. Catholic churches in nearly all Western European states enjoy sustained and significant declines in the conflicts with state authorities that were recurring crises during the nineteenth and a good deal of the twentieth century. This decline in conflict undoubtedly is related to the effective dechurching of many of the US and European populations. Regulation in these cases appears to be actively sought by churches as a means of sustaining resource flows. This relationship of negotiating support in exchange for some measure of regulation appears to be the emerging norm of convergence in state-church policy throughout Europe. But it raises the perplexing question of how new churches will respond to a structure of church-state relations that does not reflect the neutral tradition of liberalism but rather expresses clear although measured support for some churches over others in practice and often in theory as well. A church may seek several objectives in regulation. These objectives may undergo change as the regulatory context shifts. A church may conclude that regulation provides a competitive advantage in dealing with competition with other churches. Established, long-existing churches that now enjoy some measure of recognition from the state may wish to stabilize the situation by delimiting the boundaries of state recognition from newer or missionary churches that threaten the membership base of the established churches. The established churches may simply be concerned with maintaining their existing obligations to staffs, buildings, and educational programs. The longer established the church, presumably the greater the obligations it has to sustain existing organizations. The theory of regulatory capture would predict these observations. There is always the risk, however, that the capture model of regulation is not predictive of future state-church relationships, given the possibilities for new directions coming from within the state or from groups found neither in established church(es) nor in the state. New churches are the most likely sources of pressure for changes in the direction of regulation.

Explaining the theories of play

Explaining the theories of play This paper explores how play helps in the mental, social, emotional and cognitive development in children. By explaining the theories of play, it also explores how play has changed over the years due to technological changes and the cognitive, mental, social emotional and social changes which take place when children play. Other aspects of play which are explored includes its contribution as an outlet for children to deal with experiences in the environment. Play is so important to a childs development that it is promoted by the United Nations 1989 Convention on the Rights of the Child, Article 31.1, which recognizes the right of the child to rest and leisure, to engage in play and recreational activities appropriate to the age of the child and to participate freely in cultural life and the arts (WHO, 1989). Recognizing that children need time to engage in self-driven play is of essence among parents, caregivers and educators. Play promotes the cognitive, social, emotional and physical development of the child hence it should not be underestimated. Children also develop and strengthen skills such as language development, problem solving, negotiating, and sequencing skills which will be used in further learning (Singer et al., 2006). The role of play in children development has been illustrated in various models and theories. For instance, Jean Piagets models of child development and learning are based on the perception that when a child grows, it develops cognition structures and mental images (schemes) or linked concepts to understand and respond to physical conditions in the environment. This are necessitated through play activities thus according to Piaget, a childs structure in cognition develops from innate reflexes to complex mental activities (Singer et al., 2006). According to Almon J. (2004) Piaget identifies four developmental stages which include Sensory motor where the child at birth to two years builds concepts about how reality works with the surrounding environment. At this stage, a child doesnt have object permanence (knowledge that physical objects exist when not sighted). In the pre-occupational stage, the child doesnt conceptualize abstractly and needs physical circumstances which are concrete (age of seven to 11 years). At two to seven years, the child is in the concrete operational stage where he begins to conceptualize and explain physical experiences by logical structures and can also engage in abstract problem solving. In the formal operations stage, cognition structures are adult like and encompass conceptual reasoning. On the basis of the above stages therefore, Piaget develops the cognitive theory of play which outlines the cognitive principles of how cognition can be built in children (smith D., 1995). According to this theory, Repetition of experiences through play necessitates assimilation in the childs structures of cognition thus the child sustains a mental equilibrium. New or different experiences cause loss of equilibrium and change the childs cognitive structure to accommodate new conditions hence more and more structures of cognition are erected. Formalized learning as well as language development is enhanced in playing children. Coolhan K. et al. (2000) suggests that opportunities for learning oral communication is presented to the child and this early development of language will later be useful in reading and writing. In addition, children develop problem-solving skills as they play. Some of the playing activities they engage in require critical thinking skills like building with block s, playing with water and sand, doing puzzles, or constructing and designing their imaginative play area (Huertwitz S., 2002). Free child driven play will make a child curious about his or her world and this facilitates further learning. Therefore according to Ginsburg K. (2001), when allowed to pursue areas of their own interest, children are likely to develop a positive attitude towards learning. According to Jean Piaget, Play creates an atmosphere which is relaxed where learning can take place easily. In addition, Piaget suggests that play is not similar to learning and for development in cognition to occur, there has to be assimilation and adaptation. He further refers to play as assimilation in the absence of accommodation. Jean Piaget outlines four types of play namely physical or sensory motor play where a child engages in repetition of physical activity such as swinging of the feet or back throwing of the head for sheer enjoyment of doing so. In symbolic play, the child has a mental representation of non present realities. In this type of play Piaget suggests that It is primarily affective conflicts that appear in symbolic play.   If there is a scene at lunch, for example, one can be sure that an hour or two afterward it will be recreated with dolls and will be brought to a happier solution.   If the child has been frightened by a dog, in a symbolic game things will be arranged so that dogs will no longer be mean or children will become brave ( Piaget, 1912). Examples of types of play which encompass Piagets types include;   Ã‚   Games of pivots (Construction) which   Ã‚   Involve learning accidentally from symbolic play. On this type of play, Piaget suggested that they are initially imbued with play symbolism but tend later to constitute genuine adaptations or solutions to problems and intelligent creations Piaget, 1962.  Ã‚   Other games include Games having arbitrary rules, games involving two or more players, board games with rules, sports and card games (almond J., 2004) Hurtwitz S. (2002) suggests that creative play forms part of creative activity in children which enables them to express themselves openly and without judgment and its shown when familiar materials are used in an unusual way especially when children engage in imaginative play and role-playing. Creativity nurtures a childs emotional health and the experiences underwent during their first years of life can significantly develop their creativity. It fosters mental development by providing opportunities for trying out new ideas, ways of problem-solving and thinking (Singer et al., 1996). Children need to be provided with creative materials and experiences like drawing/painting, photography, music, field trips, working with wire, clay, paper, wood, water or shadows. Time is needed to explore these materials on their own in order to purse their ideas. This involves time to think about how to plan, design, construct, experiment and revise project ideas. Varieties experiences like field trip s, celebrating holidays and activities with other ethnic groups and encouraging children to bring visitors to school leads to creativity. Children should have more personal experiences with people and situations outside of their own environment, in order to incorporate them in their play (Smith D., 1995). According to Piaget, play in children enhances cognitive development which is achieved when there is a continued equilibrium between assimilation (imposing a schema which exists on the world) and accommodation (where the schemas are modified to fit the world).For example through pretence play, a child imposes mental schema on the world thus assimilation and they also observe or imitate past events or activity thus accommodation; play also facilitates creation of tension between accommodation and assimilation which contributes to development in the child (Coolhan K. et al., 2000). Piaget additionally suggests that when children play with objects (pivots) they develop symbolic abstract thoughts and they construct their knowledge through social group interaction which is internalized into thought. Fantasy play or solitary play in infancy become cooperative and negotiated thus contributing to the social, cognitive and emotional status (personality) of the child (Singer et. Al., 2006). Play develops social skills in children especially when playing house and taking up the roles of different family members. Vygotsky cites a situation of two sisters playing at being sisters. They acquire good behaviours and relations between them that are never noticed in daily life situations. Therefore play allows interaction between children as they communicate with each other, socialize in play and listen to ideas of others (Vygotsky, 1978). Cooperation is also enhanced in these children as they discover the importance of working together and sharing the play tools available. Incase of conflicts, they are able to negotiate for better continued playing. Moreover, a socially healthy child adjusts well in school are more likely to perform well academically (Smith D., 1995). Motor skill development is enhanced by active play activities in children. They gravitate to physical activity when left on their own. In play, they perform many activities like running and jumping which leads to physical fitness. Children who dont play are more prone to obesity and many other complications. Apart from large muscle skills, active play also enhances the development of small motor skills when children build, paint or play with clay. Acquisition and refinement of skills necessary for successful learning in school is via active play (Ginshburg K., 2001). Freud developed the psychoanalytic theory and related it to play in children. According to him, play gives children a good platform to speak out unfulfilled wishes and helps in revealing hidden, unconscious wishes and conflicts. Through play, children resolve tensions and build their cognitive, emotional and moral aspects of life thus contributing to their personality. Children initiate play activities and through this, they are able to communicate symbolically through verbal and non verbal means, e.g. through such play activities like narration and story telling or those which involve assigning roles (Singer et al., 2006) According Freud, Play in children helps to relieve various forms of anxiety which include objective anxiety, the fear of the external world; instinctual anxiety; the fear of ones own instincts and the anxiety of conscience (super ego). Freud further suggests that children during infancy cannot oppose actively and defend themselves from the outside world either physically or by modification according to their will. Their ego thus in all kinds of ways endeavors to defend itself against it by means of physical force or to modify it in accordance to their own will (Freud, 1936) The ego in children according to Freud thus defends itself by denial of reality by fantasy, transformation of reality to suit own purpose and fulfill own wishes and it is at this point that the child accepts reality. He suggests that children express denial in form of play using word or art. He suggested that; A small handbag or tiny umbrella is intended to help a little girl to pretend to be a grown-up lady.   Toy weapons of various sorts enable a little boy to ape manhood.   Even dolls create the fiction of motherhood, while trains, cars, or blocks produce in the minds of children the agreeable fantasy that they can control the world.   (Freud, 1936) Erik Erikson derived the theory of child development in which he suggested that development and socialization processes occur in specific predetermined stages and he focused on the social aspect of development. He divided life in eight stages each with a unique time frame and characteristics. According to Erickson, each stage of development has a negative outcome and he termed this as an identity crisis. In Ericksons stages therefore, I will focus on the first four stages which are crucial to play and the childs social development (singer et. al., 2006) According to Erikson, satisfactory learning and resolution of each crisis is necessary if the child is to manage the next and subsequent ones satisfactorily, just as the foundation of a house is essential to the first floor, which in turn must be structurally sound to support the second storey (singer et al., 2006). Erickson also suggests that learning Trust Versus Mistrust occurs in the first one or two years and at this stage he asserts that if the child is given well nurturing and love, play is facilitated hence trust and security is developed. On the other hand, if handled badly, insecurity and mistrust is inculcated in the child and this limits play activity which will later manifest in the child as treatment of others with suspicion and mistrust (Smith D., 2000). The second stage, Autonomy versus Shame, according to Erickson takes place in early childhood, between 18 months to four years. The child if well parented comes out this stage sure about himself, has elation with his control and is proud and not ashamed. If poor parenting is given, play activity is curbed and thus a psychosocial crisis which encompasses a stormy child with tantrums negativism and stubbornness ensues (Hurtwitz s., 2002). This crisis is negative to play activity in the child affecting the social development of the child. According to Erickson, The third stage, Initiative versus Guilt, results in occurrence of crisis during the play age in later preschool years. At this stage, the healthy developing child learns to imagine play activity and to broaden skills via active play of various kinds which may include fantasy. The child also learns to cooperate with others and to lead as well as to follow. However if guilt is inculcated in the child, he becomes fearful, does not participate in play, depends unnecessarily on adults and play skills are restricted in development and imagination (singer et al., 2006). The fourth stage as per Erickson is Industry versus Inferiority which occurs between school age and junior high school and at this stage, the child masters skills of life with regard to relating with other peers in accordance with rules, continuing from free play to play which may be structured by rules and participates in formal teamwork e.g. baseball while engaging in social studies and arithmetic (Alman J., 2004). Homework is necessary and self-discipline increases yearly. Therefore a child who has passed the previous stages successfully through play activity and good nurturing will be industrious. Basing on the above stages, Erikson perceived the world of play as important to early stages of development of a child as it offers a safe place for the child to work through his conflicts for example children can be seen pushing dolls in preschool in the same way that they were pushed. They also engage in role playing family members or other people and this often common. According to Erickson, play creates a safe world in which consequences are neither strong nor the limits rigid. For example, some of the favorite things children in preschool do include role playing, parents, teachers, monsters and wild animals (Smith D., 1995). According to Erickson therefore, play gives the child an opportunity to organize ideas, fantasies and feelings in a plan of play. Therefore play facilitates emotional development and allows exploration of ideas and relationships with less doubt, guilt and sham. Classical Theories of Play According to the Surplus Energy Theory, a child is motivated to play if he or she has a need to release surplus energy and play occurs due to surplus energy which exists when children are set free from their parents self preservation activities.   Through the aimless numerous play activities, surplus energy is released. However this theory does not explain why people and children with little energy engage in play activities (Ginsburg K., 2001). The relaxation theory was devised by Lazarus in 1883  and Patrick in 1916 and it plays a role in children and is a mode of releasing inhibitions which have accumulated from fatigue as a result of relatively new tasks to children. Therefore in children,    Play replenishes used energy as a result of unfamiliar activities of cognition that child engages in. According to the relaxation theory, children and other people play because they need to relax and be away from normal lifes stresses (Singer et al., 2006). The preparation Theory (Instinct/Practice) on the other hand suggests that play prepares children for adult life through teaching: e.g. through such activities as team work and role playing activities (James et al). The recapitulation theory perceives hat activities which re-enact events from history are intrinsically rewarding e.g. hunting, throwing games, hide and seek and chasing. However, many of these activities do not reflect history (Hurtzwitz, S., 2002). According to the Cathartic Theory, children play because of the need of expression of disorganized and painful emotions in a manner which is harmless. For example, children may re-enact their punishments e.g. by scolding a doll. Children can release and complete previously restrained feelings by playing e.g., bursting balloons, pounding clay, or punching an inflated bunching bag) (Schaefer, 1999). This kind of emotional release is important in psychotherapy (Ginsberg, 1993). The Compensation Theory perceives play in children occurs to satisfy the psychic needs through their work e.g. boring and repetitive activity. However, this theory does not fully account for the motivation to play. Children who may want to hit their friends because of anger can redirect this action into play using war-like board games (chess, checkers), card games (war), or competitive sports activities (Almon J., 2004). Some of the modern and post modern theories of play which have been formulated include: Competence/Effectance Theory which perceives Humans as being out to seek and optimize their arousal levels. This is due to the need to generate interactions with the environment i.e. from child to adult. According to this theory, arousal optimization and need for interaction with the environment leads to an effect which gives children a feeling of competence and is rewarding to them. Though this theory accounts for general motivation, it cannot separate play from work (Smith D., 1995).   Ã‚   According to the Pre-Exercise Theory developed by Groos (1898), play in children is a necessary practice for essential behavior in later survival. Thus the playful tactics for example fighting animal games or the rough play of children are the portrayal of skills which will assist in their survival and coping later in life (singer et al., 2006). Other theories include the recapitulation theory by G Stanley Hall (1906) and Wundt (1913) which perceives play not as an activity which necessitates future instinctual skills but serve to relieve children of unnecessary hereditary instinctual skills carried.  According to this theory, Each child passes through a series of play stages corresponding to and recapitulating the cultural stages in the development of the race.     Appleton in 1919 devised the growth theory which define play as a response to generalized growth drive in children and facilitate the mastery of skills which aid them in adult function.   On the other hand, the Ego Expanding theories were developed by Lange in 1902 and Claparde in 1911 and they perceived play as the way of nature to complete the ego and thereby forming the personality of the individual in terms of cognition, social and other skills ( Ginsberg K., 2001).   According to infantile dynamics by Lewin, play takes place as a result of the childs cognitive life space which is unstructured thereby causing failure to differentiate real and unreal.   Therefore, in Lewins theory, the child changes into a behavior of playful unreality in which things can be changed and are arbitrary (singer et al., 2006).    Buytendijk devised another current theory of play in which he suggested that the child plays because he is a child and because his cognitive dynamics do not allow for any other way of behaving (Smith D, 1995) therefore it expresses uncoordinated approach to the environment that the child develops.   The Cathartic Theory (Freud 1908), perceives play as representing an attempt to partly satisfy drives or solve conflicts where the means for doing so lacks in the child thus a child has temporarily worked through a drive through play hence temporary resolution to the drive. Among the modern and post modern theories is also the Psychoanalytic Theory by Buhler (1930) and Anna Freud (1937). They suggested that play in children does not only represent wish-fulfilling attempts but also attempts to cope with anxiety provoking situations which may overwhelm the child thus according to Freud and Buhler, play in children is both defensive and adaptive to deal with anxiety (Singer et al., 2006). Other current theories are Piagets cognitive theory which has been explained in the earlier stages of this paper. Play does not only promote normal child development, but also helps them deal with experiences existing in the environment. Children who lack verbal self expression are able to articulate their feeling and issues through play (Haworth, 1964). Play acts as a means of helping children deal with emotional and behavioral issues. In therapy for example, toys and play materials are provided to inform the child that that space and time is different from all others and that the child should feel free to be fully themselves (James et al)). The child then plays out concerns and issues, which may be too horrific or anxiety producing to directly confront them in the presence of anybody who can help them to feel heard and understood. Symbolic representations through play activities with dolls and puppets give children emotional distance from emotionally attached experiences, thoughts and feelings (Coolhan K. et al., 2000). Play is also used to conquer fear in children and thus playfulness in children dispels depression and stress (Coolhan K. et al., 2000). Therefore allowing a child to play hide-and-seek in a darkened room can help in conquering fear of the dark. Moreover, dramatic play with hospital-related toys can help to significantly reduce hospital-specific fears. At the same time, Fantasy play helps a child to move from a passive to an active role for example when a child engages in role-playing giving an injection to a doll patient. Fantasy play in children also fosters the expression of several defense mechanisms like projection, displacement, repetition, and identification (James et al). In as much as Play contributes to the cognitive, social, emotional and mental well-being of children, free time for children to engage in playing has been greatly reduced by technological development which has brought factors such as hurried lifestyle, changes in family structure, and increased attention to academics and enrichment (Hurtwitz S., 2002). Children who are under forced labour and exploitation are not able to get time and freedom to play. In the current world, there are issues like war and neighborhood violence in which case children are not able to play due insecurity. Children from poverty stricken homes have no resources that facilitate safe playing. However, even those children from well off families with adequate resources may not be benefiting from play due to an increasingly hurried and pressured lifestyle that prevent them from protected self-driven play (Almon et al., 2004). Many children due to technology are currently getting less time for free exploratory play because they are hurried to adapt into adult roles and their future roles at young tender ages (James et al). Parents are misled with carefully marketed messages that model parents expose their children to every opportunity available to advance hence they go on buying many enrichment tools to ensure their children take part in many activities instead of free exploratory play. Some children may be given specialized books and toys meant to stimulate them to develop adequately while others are provided with gyms and enrichment programs after school (Ginsberg K., 2007). Many of these tools and programs are available and highly advertised to parents who believed they are necessary for good development of their children. Therefore in many occasions, much of the time is spent organizing for special events or taking children to those events which also deplete the familys financial resources. Free self-d riven play which is important to children is replaced by highly packed adult-supervised or adult-driven activities, and this limits creativity in children (singer et al., 2006). In addition, this hurried lifestyle brings stress and anxiety related disorders like depression for some children. Increased pressure to perform well in academics possibly manifests in school avoidance and somatic symptoms. The reduction in play may also be due to passive entertainment via television or computer/video games. In contrast to the health benefits of active, creative play and the known developmental benefits organized activities, there is ample evidence that this passive entertainment is not healthy and has harmful effects (Smith D., 1995). In other cases, children who are exposed to videos and computer programs at an early age get addicted to TVs, Computers (laptops) where they engage in computer games or chatting via internet and other staffs most of the time, and for such children, their creativity and motor skills is usually low (Coolhan K. et al, 2000). It has been established that increased attention on academics and other enrichment activities by children plus the family due to the effects of technology and modernism has replaced childrens play. After school children rarely get time to play. Instead they are forced to sit at the table and complete their homework given in school. At the same time, their parents put on them pressure to study extensively forgetting to spare any little time for play (Ginsberg K., 2001). In addition, schoolchildren are allocated less free time and fewer physical outlets at school; for example in the U.S.A, many school districts respond to the No Child Left Behind Act of 200137 by reducing time committed to recess, the creative arts, and even physical education in an effort to focus on reading and mathematics. Due to technology, the art of building also does not favor play in children and this trend affects the social and emotional development of children. Moreover, many after-school child care programs prefer an extension of academics and homework completion over organized and free playas well as physical activity. In conclusion, play generally affects the ability to store new information in children since their cognitive capacity is developed by a significant change in activity. A change in activity does not mean in academic instruction, class topic or formal structured physical education class but strictly free-play recess (Coolhan K.et al., 2000). Less time for play in schools may be contributing to discordant academic abilities between boys and girls. This is because schools with sedentary learning styles have become a difficult place for boys to survive successfully (Almon J., 2004).

geore washington :: essays research papers

George Washington was born in Wakefield, Virginia. Then at age three his family moved to a town near Fredricksburge. There the story about George and the Cherry tree was started. There he started tutoring and later attended Henry Williams School. At age 15 he became a surveyor. In 1748 he went to live with his  ½ brother in mount Vermon where he took his first place in office as surveyor of Culperper County in1749. Later at age 20 in 1753 Gov. Dinwiddle made him major in the militia. When the French and Indian war started he was made lieutenant colonel of Virginia Militia. Washington kept advancing. He was then sent to aid major General Edward Braddcock. But in that battle Braddock was killed so George was made colonel and commander of all Virginia Militia. In 1758 after the French and Indian war Washington met Martha Custis. They were married in 1759. In 1769 Washington presented a plan to the House of Burgesses for boycotting British made goods in order to go against the stamp act. Later in 1774 he attended the 1st continental congress in Philadelphia, and the next year he attended the second continental congress. When it became clear that they needed armed resistance. Recognizing Washington’s military experience and leadership the Continental congress gave him command of the new army. He didn’t even ask for pay. So in 1775 he took command of the Continental Army. Through the ne xt six years Washington helped hold the 13 colonies together. When the Articles of Confederation was showing the colonies separating Washington took on the responsibility keep them together through the hardships. When they needed an army washing ton was to get an army from untrained and unpaid men. He did it. In the battle of Valley Forge the cruel winters were tarring them apart. Undiscouraged again Washington turned defeat into a victory. The fighting ended in 1781. The continental army was held together for two more years until final peace was made. Then for a few years Washington relaxed with his wife and family, raising animals and agrigculture experiments. In 1787 Washington became a leader in the movement that led to the Constitution Convention. The discussion was that the existing documents were not good enough in leading the states.

Achilles Respect for Authority in The Iliad :: Iliad essays

Achilles Respect for Authority in The Iliad Respect for authority plays an important role in The Iliad. Achilles is a major character in it whose views on authority change throughout the book. In Book One, he seems to have no respect for King Agamemnon. Achilles questions his judgment as well as rebelling against his authority. This is shown best when Achilles says, "What a worthless, burnt-out coward I'd be called if I would submit to you and all your orders." (Pg. 87 line 43-45). This is an outright lack of respect directed toward Agamemnon. By Book Twenty-four however, his views seem to have changed. Achilles talks to King Priam of Troy with respect. An example in Book twenty-four is when Achilles and King Priam weep together over their losses. Book One portrays Achilles as an individualist. This was the accepted way of life in the Bronze Age, which is when Achilles lived. The people who lived in Greece during that era were very selfish and self-centered. Achilles is not the only character in The Iliad who acts this way. Agamemnon, king of the Greeks, is also a very selfish character in this epic poem. The conflicts between these two major characters have catastrophic results. Because Agamemnon doesn't want to give up Chryseis, his war-prize, Apollo cast a plague on the Greeks. Achilles goes to Agamemnon and asks him to return the girl to her father so the plague will end. He agrees to return her, but he doesn't want to be left empty-handed. He returns Chryseis to her home, and he takes Briseis, a war-prize of Achilles. Achilles is so angry with Agamemnon that he vows to stop helping him fight the Trojans. As the battle goes on, Agamemnon realizes how important Achilles and his Myrmidons are to the Achaean troops. The King of the Greeks then swallows his pride and offers gifts to Achilles if he will come back and help fight. Achilles, however, is so stubborn that he refuses all the gifts and will not allow his troops to fight. When he is offered the gifts he rudely responds, "I hate the man [Agamemnon] like the very gates of death who says one thing but hides another in his heart."(Pg. 262 lines 378-379) This quote shows how much

Insy 3270 Week 2 Chapter 2 Case on Case Essay

1. Describe the global economy forces that pushed creativity to move up the value chain. Creativity is one of the top five wholesale suppliers to national craft chains in the United States with 500 employees and for office and warehouse locations in California and one in Hong Kong. Studies are showing that the company creativity has proven to outsource the manufacturing across Asia. Creativity is also found strong business models that are capable of dealing with the current growing globalization and economy hardships. This model helps creativity save money, downsize, and purchase crafting material directly from the Asian manufacturers. The company creativity uses a software from IBM called Cognos eight business intelligence suit. This software identifies high-value products that cannot be manufactured by low-cost overseas competitors. Cognos also determines which customers segments are most profitable. 2. What information did creativity use to boost his profits and remain solvent? Creativity use the Cognos software and smarter software, smart forecast programs, to determine the need for more design oriented, fashion oriented products. With this software creativity set for two shift his focus to fashion-based craft products. Creativity learn that if they shift its focus to fashion-based crafts the company can make up for the business that they loss in dealing with low costs crafting material market. Critical thinking question 1. what role does communication play in creating saving for a multi-brand company like creative? Communication was a strong factor in building a company like creative. Communication Further the company in their futuristic goals. The communication improvements that creativity set for their company helps safeguard against duplications of efforts. Strong communication decreases accounting errors. Strong communication help decrease call center, weblogs, external sources, and sales rep errors. 2. What lesson does creative story provide for U.S. businesses? What does this forecast for the global marketplace in general? The story that the company creative really demonstrates how a business can transcend into a corporation. The short goals that creative set, the strategy plan that the company used are really strong tactics that any entrepreneur should take into consideration of using. Downsizing and shifting their focus on low costs, fashion-based, and high demand customer consumer product products really gave created a strong leverage nationally. Case 2 Discussion questions 1. What social and economic forces are causing the media industry to redefine its business model? Social economy factors in today’s networking systems are being redefined because of short end transitions. Lots of advertising companies has accredited the Internet to be a powerful marketing tool. The Internet has proven to be a powerful marketing force that many small businesses are now turning to for digital media. 2. What changes are those in the media industry making to adapt to their financial challenges? A few companies has resulted to layoffs, and replacing those employees with outsourced services from other companies. Critical thinking questions 1. What risk to quality, if any, do media companies face when outsourcing editing and content creation to overseas countries? Cuts, are the acute risks to quality. Layoffs can cause quality towards the organization. Cutting expenses downsizing on ingredients and material is another form of quality reduction. Media companies are now Outsourcing editorial services and content creation. This form of outsourcing helps distinguish themselves from other companies. 2. How does the centralized and outsourcing services and the media industry compared to centralizing and outsourcing and other businesses? Outsourcing involves contracting with outside professional services to meet specific business needs. Studies have shown that simple solutions like centralizing and outsourcing operations to make up for lost revenue helps media industries as well as other small businesses. Centralizing and outsourcing services in the media industry involves a transition between advertising from public marketing to the Internet. Other small businesses are also using the same transition from newspaper, television advertisement to digital media. .

Economic Order Quantity model (EOQ) and the Just-In-Time model (JIT) Essay

1.0 INTRODUCTION It is very important that successful enterprises need efficient stock control management, especially in manufacturing companies and retail distribution. In business practice, we usually use many stock control models such as the Economic Order Quantity model (EOQ) and Just-In-Time model (JIT). The purpose of this report is to indicate the rationale of EOQ and JIT models and detailed to explain the effectiveness in practice of the two models. Moreover, I decided to take the McDonald company as an example, which illustrate JIT model is being applied by McDonald company. In this report, by serious study and literature review, combined with refer to relevant books, search useful information from internet and my personal idea. I have examined concepts of EOQ and JIT models. Followed by discuss the rationale of them, and illustrate effectiveness of the two models in practice that we may fully understand the importance of EOQ and JIT systems in company’s daily operation. Finally, use JIT system in McDonald Company is presented. 2.0 THE ECONOMIC ORDER QUANTITY MODEL AND JUST-IN-TIME MODEL 2.1 Definition 2.1.1 Economic Order Quantity model The Economic Order Quantity stock control model also called the economic lot size or economic production quantity, it affirms that â€Å"the optimal quantity of an inventory item to order at any time is that quantity that minimizes total inventory costs over planning period† (Horne and Wachowicz 1995, p.271). 2.1.2 Just-In-Time model The Just-In-Time stock control model â€Å"is an integrated set of activities designed to achieve high-volume production using minimal inventories of raw materials, work-in-process, and finished goods† (Aquilano et al. 2004, p.426). 3.0 THE BASIC ECONOMIC ORDER QUANTITY MODEL In 1913, F. W. Harris developed an EOQ model which has been applied widely. This model is being used in planning the purchase raw materials, and suppliers, and in planning purchases for wholesalers and retailers who resell products. 3.1 Assumptions of EOQ Model It is necessary to the inventory management that EOQ model is one of the most commonly approach. Use this model is relatively simple, however, according to Heizer and Render (2001, p.481), it must based on the following assumptions or conditions: Rate of demand is constant, known and independent. Lead time is certainty and constant, therefore, when the stock down to zero, the stock could be added at a precise time. Quantity discounts are impossible. The stock is immediate and complete. If ordered goods are in appropriate time, shortages can be prevent. Setup cost and holding or carrying cost are belong to variable costs. 3.2 The Objective of EOQ Model â€Å"The objective of the EOQ model is to determine the optimal quantity of inventory to order and the best time to place the order† (Dyclcman et al. 1990, p.630). In fact, the EOQ is balancing two inventory management costs: carrying cost and ordering costs. Dyclcman et al. argue (1990): Carrying costs include out-of-pocket costs such as storage, insurance, taxes and so on. Opportunity costs is related to the cost of investing capital in inventory rather than in other income-producing assets. Ordering costs include out-pf-pocket expenditures incurred every time an order is placed, such as handling, shipping, and so on. Dyclcman et al. (1990) make a further statement: Carrying costs and ordering costs demonstrate different cost behaviors relative to the level of inventory maintained. Carrying costs increase with the quantity of inventory maintained; ordering costs decrease with the quantity of inventory maintained. The more inventory kept on hand, the more storage, handling, and other such carrying costs are incurred. The larger the amount of inventory, the fewer number of orders needed to replenish the inventory and the smaller the amount of ordering costs. 3.3 Validity of the assumptions and model robustness Although the assumption of EOQ model shows highly restrictive, one advantage of EOQ model is that it is quite robust. As mentioned onwards, there are some assumptions will be dropped, like no quantity discounts, no shortages, no uncertainty in demand and lead time. On the other hand, â€Å"such as a constant demand rate and a constant holding cost per unit, can be violated somewhat without substantially reducing the accuracy of the solution† (Martinich 1997, p. 671). When the demand face seasonal changes, model can be changed to adapt to this situation. Martinich (1997) stated clearly: The important feature of EOQ model is that the function of total stocking cost is flat around the optimal order quantity. Estimating ordering cost per unit time and holding cost per unit time are very crucial, because they are not often very accurate. Therefore, the value computed for EOQ cannot equal the true optimal value. â€Å"However, because of the flatness of the total stocking cost function, even if the computed EOQ is 20%-30% different from the true optimal, the cost penalty is relatively small†(Martinich 1997, p.671). Robust is defined as â€Å"a model that gives satisfactory answers even with substantial variation in its parameters† (Heizer and Render 2001, p.486). As we mentioned above, it is difficult to decide accurate ordering costs and holding costs for inventory management. Thus, a robust model is very favorable and some errors do not cost us very much. This is because that the EOQ model is most convenient and it can accurately forecast demand, holding cost, and ordering cost is limited. 3.4 Fixed Order Point versus Fixed Order Interval Policy EOQ model is an approach of the fixed order point policy. According to Ellram et al. (1998, p.128): Throughout the ordering process, as long as the EOQ model was identified, a fixed quantity will be ordered every time. â€Å"An order is placed when inventory on hand reaches a predetermined minimum level necessary to satisfy demand during the order cycle.† An order will be generated through the automated inventory management system. Another reorder policy is the fixed order interval method. Use this method, we may set time interval, maybe every week. Under this method, many projects are bought by the same supplier. â€Å"A weekly order may be placed to reduce ordering costs and take advantages of purchase volume discounts and freight consolidation.† 4.0 JUST-IN-TIME PRODUCTION SYSTEM As we all know, the most effective stock management approach is JIT production control system over the past 50 years. The system is currently being used by many industries. 4.1 JIT Logic For the purpose of JIT system, it intend to use minimum inventories of raw materials, process of production, and finished goods to achieve high output. Need is based on the occurrence of product’s actual demand, otherwise nothing will be produced. Theoretically, if an item is sold, the market will pull a substitute in the system. â€Å"This triggers an order to the factory production line, where a worker then pulls another unit from an upstream station in the flow to replace the unit taken† (Aquilano et al. 2004, p.427). Then this upstream station pulls to further upstream and back to release of raw materials. To make this pull process more smoothly, JIT need high quality in every procedure, strong supplier relationships, and a very clearly demand for the final product. 4.2 Feature of JIT production system In JIT production system, Black et al. (1996, p.842) argue that it include three key features: 1). Operation of production line is based on demand-pull, as a result, each workstation’s activity is subject to the approval of the demand of downstream workstations. There are many approaches to use demand-pull feature, but the most common method is Kanban system which is the Japanese term for a visual record or card. Under Kanban system, use a kanban card to operate to authorized another operation to produce a given part of the special quantity. Black et al. (1996) provide an example: â€Å"suppose the assembly department of a muffler manufacture receives an order for 10 mufflers. The assembly department triggers productions of the 10 metal pipes it needs to make the 10 mufflers by sending a kanban card to the machining department, which then begins producing the pipes. When production is completed, the machining department attaches the kanban card to the box containing the mental pipes and ships the package downstream to the assembly department, which starts the cycle over again when it receives the next customer order.† 2). Each unit including the setup time and manufacturing lead time are minimized. When a product is prepare to begin in production line, then turned into finished products, the process of the elapse of the time is known as manufacturing lead time. Production of demand normally produced relatively small quantities, however, as long as setup times are small, it is cost-effective to produce product in small quantities. 3). If parts have defective and insufficient, the production line will cease operation. Each staff should attach great importance to reducing the occurrence of such problems like defective material parts. Conversely, under the traditional inventory management system, workers can ignore defective parts and continue to work because the inventory parts and work in process are huge. Hirsch et al. (1989, p.746) take a similar view, they have also added an important argument that total quality control (TQC) is often combined with JIT system. All the staff have become quality control inspection personnel, meanwhile, if products and materials are found to be not meeting quality standard, the production line should suspend operation. As long as this situation happened, it must be resolved as soon as possible. It means that workers have not impetus to ignore the fault in the early of production process stage, they had to stop their work process. 4.3 JIT Costing The fundamental difference between JIT method and other traditional methods is the treatment of the costs. According to Hirsch et al. (1989, p.746), under the traditional approach of costing, raw materials or reserves firstly get into an asset account, when they are transported. After these amounts are transferred into a work-in process account, they will be put into operation as raw materials. â€Å"Then, as the materials move from process to process they pass through a series of work-in-process accounts for each operation.† Eventually, when the product inventory through work-in-process account transfer to finished product inventory account. â€Å"With JIT the incoming materials are entered at cost directly into a material and work-in-process inventory account.† There is no series of work-in-process accounts for each process because there is very little work-in-process to account for. The value of material is diverted to finished product inventory account because the product has been completed. 4.4 JIT Purchasing In JIT purchasing, suppliers use the replacement principle of Kanban by using small, standard-size containers and make several shipments daily to each customer. JIT not only reduces in-process inventories by using Kanban, but also raw materials inventories are reduced by applying the same principles to suppliers as well. According to Frazier and Gaither (2001): the elements of JIT purchasing are as following: 1). Supplier development and supplier relations undergo fundamental changes. The nature of the relationships between customers and suppliers shifts from being adversarial to being cooperative. The Japanese call these relationships subcontractor networks and refer to suppliers as co-producers. 2). Purchasing departments develop long-term relationships with suppliers. The result is long-term supply contracts with a few suppliers rather than short-term supply contracts with many suppliers. 3). Although price is very important, delivery schedules, product quality, and mutual trust and cooperation become the primary basis of supplier selection. 4). Suppliers are encouraged to extend JIT approach to their own suppliers. 5). Suppliers are ordinarily located near the buying firm’s factory, or if they are some distance from the factory, they are often clustered together. This causes lead times to be shorter and more reliable. 6). Shipments are delivered to the customer’s production line directly. Because suppliers are encouraged to produce and supply parts at a steady rate that matches the use rate of the buying firm, company-owned hauling equipment tends to be preferred. 7). Parts are delivered in small, standard-size containers with a minimum of paperwork and in exact quantities. 8). Delivered material is of near-perfect quality. Because suppliers have a long-term relationship with the buying firms and because parts are delivered in small lot sizes, the quality of purchased materials tends to be higher. 5.0 THE EFFECTIVENESS OF EOQ MODEL IN PRACTICE 5.1 Examination of EOQ Assumptions In the practice of business arena, although EOQ model enable to generate many good results, many limitations of EOQ model is combined with its own assumptions. Schroeder (1993, p.592) argued as following: 1). In practice, demand is assumed to be constant, but in many cases demand is shifty. 2). The unit cost is assumed constant, in practice, however, normally if the purchase of large quantities, it will gain quantities discounts. â€Å"This case needs a modification of the basic EOQ model and is treated in the chapter supplement.† 3). The material in the lot is assumed to arrive all at once, but in some cases material will be placed in inventory continuously as it is produced. This case is also treated in the supplement. 4). A single product is assumed, however, sometimes several projects were purchased through a single provider. Meanwhile they are being shipped at one time. 5). Suppose the setup cost is static, as a matter of fact, it is always decreased. These assumptions have been pointed out to illustrate the limitation of the basic EOQ model, nevertheless it is useful approximation in practice. The formula at least â€Å"puts you in the ballpark†, provided the assumptions are reasonably accurate. In addition, the total-cost curve is rather flat in the region of the minimum. Therefore the EOQ can be adjusted somewhat to conform to reality without greatly affecting the costs. The EOQ formula can also offer insight into economic behavior of inventories. For example, traditional turnover arguments suggest that inventory should increase directly with sales if a constant turnover ratio is desired. Since turnover is the ratio of sales to inventory, a doubling of sales will allow a doubling of inventory if the turnover rate is held constant. But the EOQ formula suggests that inventory should increase only with the square root of sales. This indicates that it is net economical to maintain a constant turnover ratio as sales increase; a higher turnover is indeed justified. It is important for financial manager that fully understand limitations and assumptions of the EOQ model will offer a strong base of making stock management decision. 5.2 EOQ Model Extension Obviously, through the above discussion, some assumptions of EOQ model are impractical. In order to make this model more useful, it is necessary to extension for EOQ model. Besley and Brigham (2005, pp.602-603) state clearly: To begin with, if there is a delay between the time inventory is ordered and  when it is received, the company have to reorder before it use up inventory. To avoid this, the firm can carry safety stock, which means â€Å"additional inventory carried to guard against unexpected changes in sales rates or production/shipping delays.† The amount of safety stock a company holds generally increase with a) the uncertainty of demand forecasts, b) the costs (in term of lost sales and lost goodwill) that result from stockouts, and c) the chances that delay will occur in receiving shipments. The amounts of safety stock decreases as the cost of carrying this additional inventory increase. Moreover, a company should consider when determining appropriate inventory level is whether its supplier provides discounts to purchase large quantities. It is unrealistic to suppose that the demand for the inventory is uniform in the year, the  EOQ model should not be based on an annual to applying. More appropriate approach should divide the year into the seasons like the spring, the summer, the fall, and the winter which sales are relatively constant; then the EOQ model can be applied separately to each periods. 6.0 THE EFFECTIVENESS OF JIT IN PRACTICE In practice, we have already found that JIT system have its potential benefits and its problems. It is important to use that fully comprehension the merits and the problems of JIT system. 6.1 Typical Benefits of JIT Meredith and Shafer (2002, p.351) deem that JIT provide various advantage in real operation: Cost savings. There are many approaches to save cost. Such as inventory reduction, reduced scrap, fewer defect, less space, fewer changes due to both customers and engineering, decreased labor hours, less rework, reduced rework, and other such effects. Total savings range in the neighborhood of  20 to 25 percent, with significantly higher savings on individual categories such as inventory and defects. Revenue increases. Through high-quality product and satisfactory service to customers, revenue will be increased. Short lead time and rapidly reply to meet customer’s need lead to better margins and higher sales. The rapid research and development of new products and service will bring more revenues. Investment savings. Investment is saved through three primary effects. First, less space is needed for the same capacity. Second, inventory is reduced to the point that turns run about 50 to 100 a year. Third, the volume of work produced in the same facility is significantly increased, frequently by as much as 100 percent. Workforce improvement. JIT company’s employees are more satisfied with their work. They prefer the teamwork it demands, and they like the fact the fewer problems arise. They are also better trained for the flexibility and skills needed with JIT, and they enjoy the growth they experience in their jobs. â€Å"All this translates into better, more productive work.† Uncovering problems. One of the unexpected benefits is the greater visibility to problems that JIT allows, if management is willing to capitalize on the chance to fix these problems. In trying to speed up a process, all types of difficulties are uncovered and most of them are various from of waste so not only is response time but also is usually zero. 6.2 Potential Problems in Implementing JIT It is important that JIT system has some problems and limitations. According to Meredith and Shafer (2002, p.353), there are some difficulties and problems as following: First of all, JIT system is do for repetitive production case, including relatively standard products. It does not applicable to custom, continuous  flow, or project situation. JIT system is not long-term operations, because it is based on the identical mixed-model plans to operation in every day. Clearly, when setups need to spend a long time, JIT will not able to run continuously. JIT system often has setups, it also has frequent shipments and receipts. Therefore the company must be prepared for this too. JIT need principle as well. Production will cease, once products are not arrive on schedule, or flaws happen. Moreover, we have no other means or time to make up for mistakes. Production system must be used correctly, workers must fulfill their work seriously, otherwise run of JIT system will fail. Principle is usually linked with supply chain. The biggest problem to successful operation of JIT system is unrealistic deliveries from suppliers. For example: Suppose X company’s two important suppliers have already gone strike for several days, X company was forced to close 10 of its plants at a cost of almost $500 million in lost profits. When an important supplier their supply, JIT is very danger if there is no backup supplier. In addition, equally serious problem is when a comprehensive delivery service goes on strike, like UPS and FEDEX strike that idled thousands of business and caused a major disruption in the economy. Although other delivery service can sometimes fill in, they often cannot bring sufficient capacity to the problem to keep JIT operating without disruption. On the other hand, JIT is based on cooperation and trust among workers, managers, suppliers, customers, and so on. The current environment must be trust and competition is not exist, or else JIT will not run successfully. Trust and cooperation must also be extended to the external such as suppliers and customers. â€Å"With suppliers, this means moving to risky, single-source contracts and bringing an outsider into the project team, where there may be proprietary secrets.† 6.3 E-Commerce and JIT Purchasing Nowadays, JIT system combined with e-commerce, making the JIT purchasing has  become better to use in practice. E-commerce has already put up a advantage to JIT purchasing. There are some merits being showed: Reduce waste of time to deal with paper work and reduce the procurement lead time; labor costs are also reduced. â€Å"The bottom line is a more efficient and effective purchasing process† (Frazier and Gaither 2001, p.477). E-commerce can drive the use of Kanban between manufacturer and suppliers. Under method of Internet-based system, a manufacturer can electronically send Kanban to suppliers. E-Kanban and paper Kanban have identical functions, however they can provided to suppliers rapidly. 7.0 JIT SYSTEM IN MCDONALD COMPANY  ·What are the benefits for McDonald? The major benefits for McDonald are better food at a lower cost. McDonald Company has found something that allows them to improve quality and lower costs.  ·Improved Quality The less obvious benefit is the higher quality customer service that arises from the JIT burger assembly. When McDonald waits for you to order the burger, they do a few things to improve customer service. First of all, when you place a special order, it does not send McDonald’s into a panic that causes huge delays. Now that McDonald company is in the practice of waiting until you order a burger until they make it, they don’t freak out when they have to make a special order fresh just for you. This higher quality customer service is subject to McDonald ability to produce faster. Without this ability, McDonald’s ordering costs would be sky-high because the costs associated with ordering would be the loss of customers tired of ordering fast food that really isn’t fast. Second, JIT allows McDonald to adapt to demand a little bit better. Seemingly, lower inventory levels would cause McDonald’s bigger problems in a higher demand because they wouldn’t have their safety stock. However, because they can produce burgers in a record time, they don’t have to worry about their pre-made burger inventories running out in the middle of an exceptionally busy shift.  ·Lower Costs In McDonald, the holding costs for burger parts (beef, cheese, whatever other garbage they put on their burgers) are fairly high because of their spoilage costs. Frozen ground beef that’s good today might not be so good in a few months. Once cooked, the same ground beef’s spoilage rate shoots through the roof. Instead of having a shelf life of months or weeks, the burger needs to be sold within 15 minutes or so. The holding costs go from roughly 20% per week to 100% per hour.  ·Why use JIT? According to argument of Inventory management review (2005):  ·Economic Order Quantity Savings A large benefit of JIT is that it reduces the total cost of ordering and holding inventory. High holding costs is the nature of the fast food industry. JIT system allowed them to exploit the savings that were realized by holding less inventory. High holding costs and low ordering costs are the factors that drive JIT. Generally, it’s the ability to lower ordering costs that make it a feasible solution. McDonald was slave to the high holding costs. It was just the nature of their industry. The solution for them was that while they couldn’t lower holding costs, they could lower ordering costs. EOQ determines how much you should order and there are two factors that drive economic order quantities down: low ordering costs and high holding costs. Depending on the product and the industry, one or both of these qualities may exist in your operations. If they do, JIT may be right for you. Without the ability to make ordering costs low as a percentage of holding costs,  then there is no need for JIT. In fact, the increased frequency in ordering will result in cost increases.  ·Safety Stock Reductions The other aspect of JIT is the drastic reduction in safety stock. Two reasons result in safety stock exist: variability in demand and variability in lead times from suppliers (for McDonald company, the supplier is the internal production process). If lead time is shorter, which JIT tries to accomplish, then this part of the safety stock is smaller, this lowering safety stock inventory. McDonald company is accomplished this by creating a system that allowed a faster burger production (McDonald’s lead times are internal). On the other hand, If lead time has no variance or is reduced, then this term can be eliminated or at least reduced. Again, this is what JIT try to accomplish. McDonald company is accomplished by standardizing production. McDonald Company fully understand that a considerable amount of work needs to be done with suppliers/internal operations in order to accomplish the tasks of shortening lead times and reducing their variances. McDonald company has the resource to implement JIT system successfully. However, in competitive industries, JIT is not optimal for all the firms. JIT, like most management accounting techniques, is not a universal panacea, and some firms find it profitable like McDonald, Walmart, and so on; some are not. 8.0 CONCLUSION It should be said that stock management is prominent aspect of working capital management. For the purpose of control stock level, most of companies use EOQ and JIT models in practice. Efficiency gains in inventory management can bring significant improvement to overall company financial performance. However, no model has been fully satisfactory. The two models have advantages and disadvantages respectively. In general, although each  model will work well in certain environments, they may not work well in other environments. An inappropriate choice of system can be expensive mistake. Thus, it can be concluded that each company should choose own different stock control model with its own conditions and efficient inventory management can lead to better planning and business control. LIST OF REFERENCE Eric Smith, Joseph G. Louderback III, and Maurice. Hirsch 1989, _Cost Accounting in Australia: Accumulation, Analysis, and Use_, Published by Thomas Nelson, p.746. Richard B. Chase, F. Robert Jacobs, and Nicholas J. Aquilano 2004, _Operations Management for Competitive Advantage_, 10th edn., McGraw-Hill Publishing Company, pp.426-427. Jay Heizer and Barry Render 2001, _Operations Management_, Prentice-Hall Inc. New Jersey, pp.481-486. Joseph S. Martinich 1997, _Production and Operations Management: An Applied Modern Approach_, John Wiley & Sons Inc., p. 671. Lisa M Ellram, Douglas M. Lambert, and James R. Hock 1998, _Fundamental of Logistics Management_, Irwin/McGraw-Hill Publishing Company, p. 128. Charles T. H Orngren, George Foster, Srikant M. Datar, Terry Black, and Phil Gray 1996, _Cost Accounting in Australia: A Managerial Emphasis_, Prentice Hall Australia Pty Ltd., p. 842. James C. Van Horne and John M. Wachowicz Jr. 1995, _Fundamental of Financial Management_, Prentice-Hall International Inc., p. 271. Roger G. Schroeder 1993, _Operations Management: Decision Making in the Operations Function_, 4th edn., McGraw-Hill International Inc., p. 592. Scott Besley and Eugene F. Brigham 2005, _Essentials of Managerial Finance_, 13th edn., South-Western Thomson Publishing Company, pp. 602-603. Jack R. Meredith and Scote M Shafer 2002, _Operations Management for MBAs_, John Willey & Sons Inc., pp.351-353. Greg Frazier and Norman Gaither 2001, _Operations Management_, 9th edn., South-Western Publishing Company, pp.476-477. 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