Monday, January 27, 2020
Hardware Requirements For Pizza Systems Information Technology Essay
Hardware Requirements For Pizza Systems Information Technology Essay Introduction and Problem Statement- We are primarily interested in implementing Information Systems to all the working units of the pizza shop, so that we are able to provide better services and thus, an enhanced experience to both offline (in-store) and on-line (web-based) customers. Since the pizza shop is interested in expanding their business fromà a small-size business into a medium-size enterprise by opening up branches in various new locations and also has an objective to provide better online services (developing their company in e-business aspects) and gain online popularity, we have to make analysis and thereby apply several information system techniques so that the company succeeds in its motive. Analysis of Hardware Requirement for the Pizza Shop- Making decisions about the hardware requirements is based on the analysis of various factors such as the projected budget and the speed required. But the large variety high utility of hardware available often makes the hardware decisions a little difficult because of the fact that computer technologies become obsolete more quickly than other organizational technologies. Basically, hardware refers to the physical equipment used for the input, processing, output, and storage activities of a computer system. In our case we make use of the following hardware components: Central processing unit (CPU) we have decided to make use of Intel core i7processor [1] or Intel core2 processor [2] in the CPU. Primary storage- A storage capacity of 6GB-8GB in the hard-drive, for better speed in processing and multi-tasking situations. Secondary storage- A storage capacity of up to 1 terabyte for storage of information such as databases of employees, customers, products used in the shop, etc. Input technologies- We have decided to make use of basic devices such as keyboard, mouse and advanced devices such as touch screens (to make work easier and faster), Voice recognition [3] for access of confidential information only by authenticated persons (we do not make use of protection mechanisms provided by passwords because in todays era of technology it is not fully safe since password cracking has become very easy and common). Output technologies- Liquid crystal display (LCD) screens and printers. Communication technologies- Internet connections. Transportation of products- The transportation of the products can done by appointing a team of employees for this department, since our main objective is to expand and promote our business, initially we would require a minimum of 20 personnel equipped with fast and fuel efficient road transportation facilities, for each branch in case of local(within the same city branches), now in case of inter-city transports we have to appoint equivalent number of personnel and also have to make tie-ups with transportation management of rails and air transport. The transaction of products and allotment of duties to the employees should be done and all the details must be saved in hardware memory. Analysis of Software Requirement for the Pizza Shop- Computer hardware can be only effective according to the instructions we give it, and those instructions are contained in software. Software has become an everyday feature of all the businesses. For our business plan we will require the following software- Operating system- Windows 7[4] Spreadsheets- Microsoft Excel 2010, for managing tabular information, or any information which requires storage in tabular form. Word Processing software- Microsoft Word 2010, for managing all types of text files. Data Management- Microsoft Access, for efficient management of all data. Personal Information Management software- Microsoft Outlook, this software allows users to create and maintain management calendars, appointments, etc. Personal Finance software- Microsoft Money, which allows users to maintain checkbooks, track investments, monitor credit cards, bank and pay bills electronically. Web Authoring software- Microsoft FrontPage, which allows users to design Web sites and publish them on the web. Communications software- Netscape Messenger, which allows users to communicate with other people over any distance. Security Suite software- McAfee Internet Security Suite (www.mcafee.com) Anti-malware Product VirusScan (www.mcafee.com). Firewall[7]- McAfee Internet Security (www.mcafee.com) Anti-spam Software SpamKiller (www.mcafee.com) For restoring backup files- We will use the Windows Backup utility to restore the backup copies on the hard disk. Analysis of data and databases that can be employed by the company- All the business applications require data. For managing data and databases in the pizza shop, we would require a database management system (DBMS), in order to manage data in all aspects of our business such as employee data, customers data, product stores data etc. Its main usage is to store all the essential data in files. The application of a DBMS [5] at the pizza shop will provide the following benefits- Minimization of Data redundancy- i.e., the storage of the same data in many places is avoided there preventing unnecessary usage of memory space. Prevention Data isolation- Applications will be able to access data associated with other applications, thereby preventing creation of exclusive data sets for all the applications, and also leading to efficient memory management. Prevention of Data inconsistency: Creation of various copies of the data is not agreed upon. Enhanced data security. Maintenance of data integrity- In many cases, data needs to have certain constraints, such as no alphabetic characters in a Social Security number field and DBMS helps in achieving these. The administrator can also add, delete, access, and analyze data stored in one location. He can access the data by using query and reporting tools that are part of the DBMS or by using application programs specifically written to access the data. All these advantages in the database system can considerably optimize the handling of high volumes of orders by customers, since the manager/employee will be able to store and retrieve data about customers very efficiently. In case the same customer places an order again, since the data about which is already stored (upon his first order) can be retrieved very fast using DBMS and the overall processing of the store will become increasingly efficient especially in peak hours(timings for lunch and dinner). This feature would also provide ease to the customer, since he would not have to explains his location over and over again, and this may lead to the customers increased interest in availing the pizza shop services again in the future. Implementation of Data Warehousing- We have implemented data warehouses for the following type of cases- If the manager of the pizza shop wanted to know the profit margin on sales of vegetarian pizzas, he could find out from his database, using SQL [6] (structured query language) or QBE (query by example)[7]. However, if he needed to know the trend in the profit margins on sales of vegetarian pizzas over the last 3 years, he would have a very difficult query to construct in SQL or QBE. The pizza shop managers problem shows us two reasons why organizations are building data warehouses. First, the organizations databases have the necessary information to answer his query, but it is not organized in a way that makes it easy for him to search for needed information and also, the organizations databases are designed to process millions of transactions per day. Therefore, complicated queries might take a long time to answer and also might degrade the performance of the databases. As a result of these problems, companies are using data warehousing tools to make it easier and faster for users t o access, analyze, and query data. Data mining tools (discussed in the next section) allow users to search for valuable business information in a large database or data warehouse. Implementation of Data Mining- Data mining can perform two basic operations: predicting trends and behaviors and identifying previously unknown patterns. This analysis provides users with a view of what is happening. Data mining addresses, why it is happening and provides predictions of what will happen in the future and also automates the process of finding predictive information in large databases. In the pizza shop, implementation of data mining will lead to the following benefits in the business- In the aspect of sales- Predicting sales, preventing theft and fraud, and determining correct storage levels and since the business has been projected to expand, data mining will also lead to knowledge of distribution schedules among various outlets. In the aspect of Manufacturing and production- Predicting machinery failures and finding key factors that help optimize manufacturing capacity. Marketing- Classifying customer demographics that can be used to predict which customer will respond to a mailing or buy a particular product. E-Commerce Solutions to generate an online business presence- The concepts of E-Business comprise of buying and selling of goods and services, it also refers to servicing customers, collaborating with business partners, and performing electronic transactions within an organization. We have planned to put into use the following features of E-business for the pizza shops- Online direct marketing- Using this feature the pizza shop can directly sell its services to customers via websites in the internet. Advertising- Since a majority of the people today access internet, advertising on the internet would be very useful and profitable to the pizza shop. Electronic Payment Systems- Usage of this feature will enable clients to pay for goods and services electronically, rather than writing a check or using cash. Electronic payment systems include electronic checks, electronic credit cards, purchasing cards, and electronic cash. Payments are an integral part of doing business, and using electronic payment system would be of ease to both the client and the business. à E-Business Solutions that can be utilized to improve the managementà of supply chain- The function of supply chain management (SCM) is to plan, organize, and optimize the supply chains activities such as flow of materials, information, money, and services from raw material suppliers, through factories and warehouses to the end customers. The e-business solutions that we will use here are- Information Sharing along the supply chain over the internet For instance if we provide access to information about usage and daily requirement of cheese on a daily basis by every branch of the pizza store to the manufacturer whom we are dealing with, then this knowledge will enable the manufacturer to provide timely and efficient replenishment of cheese to every branch of the pizza store. Using Electronic Inventories In order to deal with the unexpected uncertainties of supply chain in the pizza shop, we can build inventories so that customers can have what they want at the correct time, and a minimal amount of standardized stock can also be maintained. Information about these inventories can be efficiently stored and updated in the electronic databases. The electronic storage of information reduces the probabilities of errors, and also free employees from manual labor of maintaining information about the stock of products. Efficient Telecommunication Networks used to attract customers- In order to attract customers and provide them an enhanced experience we will make use of the following- Publishing information and attractive offers for customers, at various social networking sites such as www.facebook.com, www.myspace.com, etc. Uploading video advertisements about the pizza shop at www.youtube.com, which is a social networking site for videos. Conducting online surveys, for the betterment as well as knowing about the current popularity and likes/dislikes about the pizza shops. Blogs can also be created, a blog is a personal Web site, open to the public, in which the site creator expresses his or her feelings or opinions. Accordingly, modifications can be made in order to increase profitability Internet telephony (voice-over Internet protocol or VoIP) i.e., use of the Internet as the transmission medium for telephone calls. This can enable the customers to make internet calls, thereby providing ease in communication to the pizza shop. Decision Support Systems for our system- Decision support systems (DSSs) basically combine the models and data in an attempt to solve unstructured problems with extensive user involvement. DSS will provide interactive to data, enable manipulation of these data, and to provide business managers and analysts of the pizza shop the ability to conduct appropriate analyses. For application of Decision support systems in the pizza shop we have decided to carry out the following steps- Sensitivity analysis [8]- the managers of the pizza shop will conduct this analysis in order to predict how their decisions can have impact on other decisions. For instance, promotion of non-vegetarian pizzas at a time where the non-vegetarian ingredients are expensive in the market, would considerably impact the pizza shops profitability. For countering these problems the manager can make use of sensitive model or nonsensitive model. What if analysis [9]- the manager of the pizza shop will conduct this analysis in order to deal with unexpected uncertainties or problems and also predict its impact. For instance, what will happen to the total inventory cost if the originally assumed cost of carrying inventories is not 10 percent but 12 percent? In a well designed Business intelligence system[10], managers themselves can interactively ask the computer these types of questions as many times as they need to. Goal-Seeking Analysis [11]- Goal-seeking analysis would enable the manager to predict future situations in comparison to the current scenario. For instance, the manager of the pizza shop would want to project future sales or meeting a target of profits based on current profits, let us consider for example that the current profits are of $2million, now he might want to know, what sales volume and additional advertising would be necessary to generate a profit of $3 million. To find out he would perform a goal-seeking analysis. Group Decision Support Systems[12]- This would make managers located at different physical location to communicate through computer support systems which serves primarily as a vehicle for improving communication, coordination, and problem solving. Technologies to enhance business processes- Usage of Digital Dashboards [13]-This feature will be used by the top-level executives of the pizza shop. Using this technology they can have access to information all the levels of information in a fast and efficient manner. Usage of Expert Systems[14]-This technology can aid the managers in the decision making process since expert systems possess the abilities that can reach a level of performance comparable to a human expert in certain or specialized problem areas. à Enhancing the online presence by selling products with customers over the web- We have projected to achieve an enhanced online presence by providing better services for online transactions by establishing a contract with the online e-commerce website Paypal. We have chosen this site because it provides features such as funding with an electronic debit from aà bank accountà or by aà credit card, easy user interface and secure transactions which also relieves the customers of thefts and other threats of online transactions. Since PayPal operates in 190 markets,à users of most locations can access and easily make transactions through Paypal for services of the pizza shop. Also PayPal allows customers to send, receive, and hold funds in 24 currencies worldwide, so when in future branches of the pizza shop are opened in several countries, this feature will be very useful. References- James OBrien, 2009. Introduction to Information Systems, 15th Edition. 15 Edition. McGraw-Hill/Irwin. R. Kelly Rainer, 2010. Introduction to Information Systems: Supporting and Transforming Business. 3 Edition. Wiley. Ralph M. Stair, 1997. An Introduction to Information Systems. Edition. Course Technology. James A. OBrien, 1997. Introduction To Information Systems: An Internetworked Enterprise Perspective. 2 Sub Edition. Richard D Irwin. R. Kelly Rainer, 2009. Introduction to Information Systems, Binder Ready Version: Enabling and Transforming Business. 3ird Edition Edition. Wiley. Judith C. Simon, 2000. Introduction to Information Systems. Student international edition Edition. Wiley.
Saturday, January 18, 2020
Denim Finishing Company Case Essay
1. Mrs. Kelsey Bowser using the ABC method decided to use the number of garments as the cost driver of the change-over costs. Nevertheless, I argue that this was not the best possible choice. I will try to defend my point using the following example. Letââ¬â¢s assume that Guess Who Jeans demands 600, not 500 garments per shipment. Although the number of garments changes, the total change-over costs would stay the same, because no additional retooling of the machine would be necessary. The whole change-over process takes 3 hours regarding if the number of garments is 200, 500 or 800. Furthermore, letââ¬â¢s strictly theoretically assume that the company is able to achieve some extra capacity and one batch is now composed of 150 garments instead of 100 garments. Still, although the total number of garments would vastly increase, the change-over costs would be altered only partially. The opportunity cost measured as a lost contribution margin would slightly increase, but the out-of-po cket costs would stay the same, as the wages of the employees and supplies costs will not change. Thus, it is clear that the number of garments is not the proper cost driver for the change-over costs. In my opinion the number of shipments would be a much better cost driver for the change-over costs. Regarding the number of garments or the number of batches Guess Who Jeans demands every shipment requires the change-over costs to be incurred twice. For instance, if 99 shipments were made, the total change-over costs would equal $351 * 198 = $69,498, because two change-overs ($702) would not have to be undertaken. Thus, the number of shipments clearly drives the analyzed costs. Unlikely the previous example with the number of garments per batch increasing to 150, the number of shipments fully ââ¬Ëdrivesââ¬â¢ the change-over costs. Every time the number of shipments rises or falls, the change-over costs change by the full amount of the two per-changeover costs which properly reflect the real situation. Using such a cost driver may be problematic when the allocation of the chang e-over costs is analyzed. Nevertheless, I argue that those cost should be solely allocated to the propriety denim finishing. The demand for the stonewashing services exceeds the companyââ¬â¢s capacity. Thus, if the Guess Who Jeansââ¬â¢ offer was declined, the company would use the whole capacity for stonewashing. However, if the offer was accepted the stonewashing processes would be somehow ââ¬Ëinterruptedââ¬â¢ by the propriety denim finishing. Each ââ¬Ëinterruptionââ¬â¢, and therefore each shipment would require incurring the change-over costs twice. No factor connected with stonewashing ââ¬Ëdrivesââ¬â¢ those costs. Regarding the number of batches or garments used in the stonewashing process each shipment necessitates the cost of $702. Therefore, I believe this cost should be associated with every shipment done by Guess Who Jeans. In Appendix A I present the product profitability analysis using the number of shipment as the cost driver. Moreover, Mrs. Kelsey Bowser claims that the change-over costs should be treated as product-sustaining costs. Nevertheless, I believe her opinion is wrong. I believe these costs should be on the batch level in the cost hierarchy. Hence, I believe the initial analysis undertaken by Mrs. Bowser was correct, although the cost driver she selected was improper. Product-sustaining level costs could be defined as ââ¬Ëactivities that are needed to support an entire product line but are not performed every time a new unit or batch of products is producedââ¬â¢ [Hilton 2010]. Although the first part of the definition applies to the change-over costs, it is clearly not the case when the second part of the definition is concerned. The change-over costs have to be incurred every time the shipments is delivered and the propriety denim finishing has to be done. Therefore, I believe these costs should be rather placed as the batch-level costs in the cost hierarchy. Batch-level costs are believed to ââ¬Ëarise from activities performed once for each batch or lot of productsââ¬â¢ [Zimmerman 2011]. Since the change-over costs need to be incurred every shipment, placing them at this level in the hierarchy seems reasonable. 2. It is clear that before accepting the proposal several nonfinancial issues have to be considered in order to make a reasonable decision. First, the management should think how accepting the Gues Who offer would affect the relations with the other clients. Since Guess Who requires the Denim Finishing Company not to offer the particular type of finish to other customers, it is very likely that relations with other firms will worsen. The Denim Finishing Company has been cooperating with many companies for a long time. Therefore, those companies may dislike the fact that the new client receives the special treatment, while such benefits could not be observed in their case, even though they have been the customers for ages. Consequently, the Denim Finishing Companyââ¬â¢s reputation may shrink and furthermore the firm may lose some of its customers that it had long term relations established with. Accepting the Guess Who offer, as mentioned before, would require the Denim Finishing Company to offer the certain time of finish exclusively to Guess Who. Hence, the firm would be prohibited from providing other companies with this service. Before making the decision it should be analyzed if that could lead to potential losses in the future. For instance, although cooperating with Guess Who may be beneficial, the potential gains from offering that type of finish to other clients could be higher. If so, the Denim Finishing Company should rather provide the service to other firms. Naturally, before making such a decision it has to be determined if other firms would require the Denim Finishing Company to offer the service exclusively to them, like it is the case for Guess Who. Offering exclusive service to one company may result in other companiesââ¬â¢ (not only potential clients as mentioned in the previous paragraph, but also current ones) demands for exclusive treatment. If other clients, especially those who have been cooperating with the Denim Finishing Company for a long time, realize that it is possible to receive such a special treatment, they would likely claim for it too, as it could give them a competitive advantage over other firms in their industry. Thus, the Denim Finishing Company would undoubtedly face a big problem. It theoretically could increase the prices for the firms that demand exclusive service, but it could lead to losing those clients. Accepting or declining the Guess Who offer may also result in potential conflicts within the firm that have to be considered. For instance, Bruce Farrand who is against the offer may be so determined in defending his point of view that if the offer is accepted, he will decide to terminate his employment. However, he might be so valuable for the company that the gains from the cooperation with Guess Who would not compensate for the value added by Mr. Farrand. Moreover, some other conflicts could arise in the company after deciding either. Before making the decision it would also be recommended to analyze the potential influence the service offered to Guess Who could have on the machine. Since providing the finish would require constant and often retooling of the machine, it could negatively affect the lifetime of the machine. What is more, it is possible that the quality of services done by the machine would shrink because of those often changes. Hence, the satisfaction among clients could diminish and the high cost of purchasing new machine would have to be incurred soon. It also cannot be forgotten that the current demand exceeds the firmââ¬â¢s capacity and some of its clients already use services provided by other companies. Thus, if the Denim Finishing Companyââ¬â¢s has even less time for stonewashing, these clients can shift to competitors. Finally, it should be estimated what potential nonfinancial benefits could cooperating with Guess Who bring to the Denim Finishing Company. Guess Who is considered to be a company that offers innovative and premium products. Thus, being an important business partner of such a firm could have a positive impact on the Denim Finishing Companyââ¬â¢s reputation. Consequently, it could attract new clients and encourage more companies to cooperate with the Denim Finishing Company. Moreover, successful cooperation with Guess Who Jeans could lead to extending the business relations with that company. For instance, it could outsource more of its production to the Denim Finishing Company. 3. If I were Tom Corcoran, I would undoubtedly have a few questions for the controller. First, I would ask about all the problems mentioned in the two previous questions. As mentioned before, I believe that Mrs. Bowser did not place the change-over costs at the right level in the cost hierarchy. Hence, I would like to get to know why she decided to treat them as product-sustaining costs, while there are a lot of arguments supporting the idea to treat them as batch-level costs. Furthermore, the cost driver chosen by Mrs. Bowser is highly doubtful. I would require the explanation how and to what extent in her opinion the number of garments ââ¬Ëdrivesââ¬â¢ the change-over costs. Since I believe the number of garments is not the right cost driver, I would ask Mrs. Bowser for some other type of profitability analysis, such as the analysis presented in Appendix A. The analysis presented at the meeting by the controller could be misleading. Both Exhibit 3 and Exhibit 4 present data that is in my opinion inaccurate. Moreover, as it was analyzed in the second question accepting or declining the offer could lead to multiple nonfinancial outcomes that may play a significant role on the companyââ¬â¢s profitability. Hence, I would ask if such factors have been analyzed and if so, what possible impact they may have. I also believe that Tom Corcoran would be most interested in the total profit his company would have under both scenarios. Analyses presented at the meeting, as valuable as they might be, do not contain such information. For instance, they do not include the facility-sustaining costs that the Denim Finishing Company has to incur. Hence, it would be recommended to present Tom Corcoran with the yearly profit the firm may earn. Moreover, I would ask Mrs. Bowser about the accuracy of her assumptions in Exhibit 4. She estimates that the costs of the proprietary process, as well as the price paid by Guess Who Jeans will not change during the year. However, it may not necessarily be the case. The analysis relies on historical costs that may not be appropriate for the future estimations. Thus, I would like to know if Mrs. Bowser took that aspect into account. Another question would regard the overhead rates of the batch- and unit-level costs. The rates were estimated when only stonewashing was done. However, accepting the offer from Guess Who Jeans would require retaining from using the machine for 600 hours. This could likely result in different overhead costs and consequently different overhead rates. The batch-level utility cost can be particularly problematic. It is ââ¬Ëdrivenââ¬â¢ by the machine hours and as previously mentioned the machine is not used for 3 hours before and 3 hours after the shipment. Furthermore, the case makes it unclear whether drying is also performed by the Unit #4. The per-garment utilities cost includes 3 hours for washing and 3 hours for drying. However, when the change-over is undertaken, the washing is not performed, because the machine cannot be used. Therefore, during the change-over the utilities cost is possibly lower. This is especially important for the opportunity cost analysis. Since the case is lacking information explaining the problem, if I were Tom Corcoran I would like to clarify it. Finally, I strongly believe that it would also be necessary to ask Mrs. Bowser about the facility-sustaining costs. Such costs are ignored in the controllerââ¬â¢s analysis. Nevertheless, they still affect the companyââ¬â¢s profitability. Hence, I would like to get to know how big those costs are. Moreover, the facility-sustaining costs could also be somehow influenced by the possible cooperation with Guess Who Jeans. For instance, the security or insurance costs could rise, since the service is supposed to be offered exclusively to that particular client. Therefore, the analysis of the capacity-sustaining costs would also be useful. To sum up, if I were Tom Corcoran I would have many doubts about the controllerââ¬â¢s analysis. I would probably ask her to prepare yet another presentation that includes my suggestions. However, if I were to make the decision, I probably would accept the Guess Who Jeansââ¬â¢ offer. The analysis in the Appendix A, although it does not include nonfinancial factors and may not properly reflect all the costs, clearly shows that such a scenario leads to increased profits. 4. Activity-based costing is undoubtedly a useful tool that could help the management to make the optimal decision. It is much more accurate that the traditional costing systems. Distinguishing various activities and determining cost drivers relating to them helps to more precisely allocate the costs. Using one cost driver for all the amount of the overhead could create the situation where the indirect costs are not really ââ¬Ëdrivenââ¬â¢ by the particular cost. For instance, although direct labor hours might to some extent determine the value of the overhead, the influence may only be partial, especially regarding certain products. Using various cost drivers for various activities largely eliminates this problem. What is more, selecting particular cost drivers for respective activities enables ââ¬Ëtaxingââ¬â¢ certain activities. This internal tax system gives an incentive to reduce certain costs and therefore improve the companyââ¬â¢s efficiency. For instance, if machine labor hours are chosen as a driver for the production activity there is an impulse to lower the number of machine labor hours which consequently results in decreased value of overhead, lower costs and higher profits. Under Activity-Based Costing the share of costs allocated directly to the products increases. Thus, the company better understand where its overhead costs go to. It enables the firm to identify the products that are not profitable and undertake relevant actions, such as decreasing costs, raising the price or withdrawing the product. However, the cost hierarchy helps to make such decision regarding not only particular products, but also batches and product lines. This undoubtedly allows making decisions that are more profit-maximizing. Moreover, in the ABC the practical capacity is used. Therefore, it is possible to determine the unused capacity. Diminishing the unused capacity is definitely helpful in maximizing the profits of the company. Hence, Activity-Based Costing provides the management with the information necessary to make optimal decisions. To compare, the traditional costing systems do not give such a possibility. However, the ABC method also has some flaws that may result in making a non-optimal production decision. Some of those disadvantages could be observed in the previous questions. First, the system is believed to be complicated. As noticeable in the first question choosing the proper cost driver for the particular activity might be problematic. Selecting the wrong driver could lead to biased results and consequently the decision that is not profit-maximizing. Furthermore, trying to maintain the cost hierarchy may also be difficult, as shown in the example of Mrs. Bowser from the Denim Finish Company. The results when the costs were determined as the batch-level where completely different than when they were analyzed to be product-level. Thus, such easily made mistakes could result in a non-optimal decision. Furthermore, as it could be seen in the second question Activity-Based Costing does not include any nonfinancial measures. Thus, even though pure financial values may show that a particular decision is profit-maximizing, it might not necessarily be the case. Other factors, such as e.g. loss of reputation could actually result in decreased profits. Finally, the ABC method requires gathering data from the whole company, often through interviews. Hence, there is a relatively big possibility that collected data is not perfectly accurate. To sum up, the Activity-Based Costing method is quite reliable tool in making optimal production decisions, especially compared to the traditional costing systems. However, the system has to be carefully planned and implemented, because any mistakes could lead to inaccurate results. Choosing the wrong cost driver and improper assignment of the costs in the cost hierarchy may result in undesired errors. Furthermore, as useful as the ABC is, the management cannot rely solely on financial values provided by the method. Before making the decision all nonfinancial factors have to be considered. Only such a consideration combined with the information supplied by the properly designed and applied Activity-Based Costing system can lead to the optimal production decision.
Friday, January 10, 2020
Cpr Speech
Justine Capps July 23, 2012 SPCH 1315 ââ¬â Patton How to Perform CPR General Purpose: To inform Specific Purpose:At the end of this speech, the audience will know how perform CPR. Central Idea:To perform CPR, you will check the scene for danger, send for help, and then begin chest compressions. I. INTRODUCTION: A. Attention Material 1. Has anyone ever wondered what they would do if somebody they knew had stopped breathing or heart had stopped? If so, you can restore circulation and oxygen to that person's' body by performing CPR. . Performing CPR can save a person's life. A person can live 4 to 6 minutes once they have stopped breathing and/or their heart has stopped breathing. Performing CPR canresuscitate that person. B. Orientating Material 1. CPR can restore resposiveness in a person who haslost resposiveness. C. Preview: Using 6 steps, almost anybody can perform CPR during an emergency. (Transition: Let's start with the first step of CPR. ) II. Body A. The first step of CPR is to make sure the scene is safe. 1.If it is not safe, for example, if there is a fire, extinguish the firethen begin CPR. 2. If you can not secure the victim, then move the victim. (Transition: Once you and the victim are secure, you are ready to begin the second step of CPR. ) B. The second step of CPR is to assess the victim's conciousness. 1. Tap his/her shoulder and ask, ââ¬Å"Are you OK? â⬠if the victim responds, CPR is not required. (Transition: If the victim does not respond continue with the third step of CPR. ) C. Send for somebody to call 911.If nobody else is available call 911. 1. Give your location and inform the dispatcher that you are going to perform CPR. (Transition: After sending for help, you will begin the fourth step of CPR. ) D. Next, you will check for breathing. 1. Put your ear close to the victim's mouth, and listen for breathing, if the victim is breathing do not continue with CPR. (Transition: If the victim is not breathing, continue with the next step. ) E. The fifth step of CPR is to perform 30 chest compressions. 1.Place the victim on his/her back. Make sure they are lying flat toprevent injury. 2. Place the heel of one had on the victim's breastbone, between the nipples. 3. Place your other hand on top of the first, palm down. 4. Postition yourself directly over your hands, so your arms are straight. 5. Press down by about 2 inches in a fast rhythm. (Transition: After performing 30 chest compressions, you will begin the last step. ) F. Immediately after performing 30 chest compressions you will give two rescue breaths. 1.Tilt the victim's head back to open the airway. 2. Keep the airway open, pinch the victim's nose closed. 3. Make a seal with your mouth over the victim's mouth and breathe out slowly for about one second. III. CONCLUSION A. Summary: You have now learned how to perform CPR. Whenever somebody has lost consciousness, you can now possibly save their life. B. Wrap up: Always continue CPR until emergency perso nnel arrive with an AED. C. You can obtain a Heartsaver CPR Certification through the American Heart Association.
Thursday, January 2, 2020
Of Mice And Men Rhetorical Analysis - 1458 Words
Of Mice and Men Rhetorical Analysis Adrian Blackstone Mrs. Adkins AP Lang Comp 3/5/15 In 1929 the effect of The Great Depression echoed throughout The United States. Forcing many farmers to sell their farms and give up on their pursuit of the widely sought after American Dream. Although in third person Steinbeck centers the novella around the two main characters George, and Lennie. Using strong rhetorical strategies such as diction, imagery, novel structure, and literary devices. Steinbeck crafts a story that expresses the hardships of achieving the American Dream. Diction plays a strong role in the story, ââ¬Å"She struggled violently under his hands. Her feet battered on the hay and she writhed to be free; and from under Lennieââ¬â¢s hand came a muffled screaming. Lennie began to cry with fright. ââ¬Å"Oh! Please donââ¬â¢t do none of that,â⬠he begged. ââ¬Å"George gonna say I done a bad thing. He ainââ¬â¢t gonna let me tend no rabbits.â⬠He moved his hand a little and her hoarse cry came out. Then Lennie grew angry. ââ¬Å"Now donââ¬â¢t,â⬠he said. ââ¬Å"I donââ¬â¢t want you to yell. You gonna get me in trouble jusââ¬â¢ like George says you will. Now donââ¬â¢t you do that.â⬠And she continued to struggle, and her eyes were wild with terror. He shook her then, and he was angry with her. ââ¬Å"Donââ¬â¢t you go yellinââ¬â¢,â⬠he said, and he shook her; and her body flopped like a fish. And then she was still, for Lennie had broken her neck.â⬠This paragraph is saturated in strong diction and is a large turning point in the bookââ¬â¢sShow MoreRelatedRhetorical Analysis Of John Steinbeck s Of Mice And Men 1406 Words à |à 6 PagesRhetorical Analysis Essay John Steinbeck, writer of the novel, Of Mice and Men, uses many different rhetorical devices and appeals to unravel the essence and truth of the American Dream, while revolving around the world of these characters, George and Lennie. 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