An review of "Activity Based Management for Service Industries, Government Entities and Non-Profit Organizations" in which it describes activity based systems (ABS).
675 words (approx. 2.7 pages), 1 source, 2006, $ 26.95
Abstract This paper presents the author's perspective in "Activity Based Management for Service Industries, Government Entities and Non-Profit Organizations". The paper shows how the book focuses on providing information to managers that is vital to modern business concerned with cost management. Specifically, the book discusses activity based systems (ABS) that examines company profits in relation to activities generated by the organization.
From the Paper "The Author's Perspective: Activity Based Management Activity Based Management for Service Industries, Government Entities and Non-Profit Organizations focuses on providing information to managers that is vital to modern business concerned with cost management. The book discusses Activity Based Systems (ABS) that examine company profits in relation to activities generated by the organization. This process blends into the concept of Activity Based Costing (ABC), which allows management to comprehend profits that are derived from products currently in the market. As these elements are focused upon, Activity Based Management (ABM) then proceeds to determine which factors contributing to the organization are effective, and where costs can be reduced through Activity Based Budgeting (ABB). Proper budgeting through this system allows managers to plan the finances of the organization in a manner that will align the company with the competition, and provide for a stronger economic future (Brimson & Antos)."
Abstract In this article, the writer points out that the Internet is an ideal location to participate in activism for women in developing countries. The writer notes that in a world of global politics, a global economy, and even global education, it is not a surprise that global activism takes place. The writer explains that the Internet allows women's issues in developing nations to become more widely known, permits assistance from people in countries who would otherwise be unable to provide it, and allows community building in such a way as was unavailable even a few decades ago. Further, the writer notes that several such activist groups support women's issues in Afghanistan, the focus of this paper.
From the Paper "The Internet is an ideal location to participate in activism for women in developing countries. In a world of global politics, a global economy, and even global education, it is not a surprise that global activism takes place. The Internet allows women's issues in developing nations to become more widely known, permits assistance from people in countries who would otherwise be unable to provide it, and allows community building in such a way as was unavailable even a few decades ago. Several such activist groups support women's issues in Afghanistan, the focus of this paper. Certain disadvantages do exist in using the Internet for activism on behalf of women in third world nations."
Abstract This paper considers the relatively new costing model called activity-based costing, developed in the 1980s and then refined through use by various organizations since. This approach is designed to focus attention on the causes behind indirect costs. The ABC system is directed largely at the issue of allocation, placing an emphasis on activities rather than traditional organizational departments as a way of isolating the causes of costs, or the factors that are most likely to cause or contribute to the accumulation of costs.
From the Paper "Activity Based Costing (ABC) was developed in the 1980s and has been refined through use by various organizations since. This approach is designed to focus attention on the causes behind indirect costs. The ABC system is directed largely at the issue of allocation, placing an emphasis on activities rather than traditional organizational departments as a way of isolating the causes of costs, or the factors that are most likely to cause or contribute to the accumulation of costs (Lewis, 1993, 12). The elements of this system can be applied to the working of a given business to help identify what may be driving costs upward. ABC can also be described as "a costing model that identifies the cost pools, or activity centers, in an organization and assigns costs to products and services (cost drivers) based on the number of events or transactions involved in the process of providing a product or..."
An overview of the methods of applying the "activity-based costing system" at Dakota Office Supply, in which actual costs associated with each product are established.
Abstract The paper discusses, in a detailed description, the effectiveness of an activity-based costing system or ABC and the ineffectiveness of the current costing system in use at the Dakota Office Supply (DOS) company . The paper then relates the methodology of implementing ABC at DOS and the procedures involved in its application.
Outline:
Overview
Situational analysis
Activity based costing
ABC in practice at Dakota
Procedural steps of ABC
From the Paper "Before performing ABC, a baseline or a starting point is needed for business process improvement and a baseline can be expressed in some form of model. This baseline is critical for DOP because in order to establish this baseline metric the analytics just performed must be done for each individual account. If DOP performs this activity on each customer the strategic management benefits would be substantial because all the excess cost-drivers could be eliminated resulting in much wider operating margins and thus profitability without increasing costs or committing resources to gain this efficiency. Therefore, a baseline is a documentation of the organization's policies, practices, methods, measures, costs and their interrelationships at a particular location at a particular point in time (Maiga & Jacobs, 2003). Through base-lining, activity inputs and outputs across functional lines of business can be identified. ABC is the only improvement methodology that provides output or unit costs. Value added activities are those for which the customers are usually willing to pay in some fashion for the product or service. Non-value added are activities that create waste, result in a delay of some sort, and potentially adds costs to the products or services. Resources are assigned to activities so that the activities can be performed in the first place. Some of Pilgrims' resources are measured in man-hours, machine hours as well as machine maintenance and operational overhead. It is through ABC that an organization can begin to see actual dollar costs against individual activities, and find opportunities to streamline or reduce those costs, or even eliminate the entire activity thus removing the cost altogether. This is the process inherent in ABC that reduces overall expenditures of the company. "
Abstract This paper examines activity based costing (ABC) which is an effective business management tool that will enhance and support a total quality management (TQM) environment. ABC analysis provides the information necessary to make business decisions such as determining if investments in efficiency initiatives, such as just in time (JIT), are warranted. When implementing ABC, management should use proven project management methodology to minimize the risk of failure. ABC is an effective total quality management tool, and supports just-in-time manufacturing methods in several companies as detailed in the paper.
From the Paper "After developing ABC in the 1980?s, Robin Cooper and Robert S. Kaplan have written extensively about its benefits (Shih-Jen & Holinda, p. 46). ABC is defined as a "costing system that identifies the various activities performed in a firm and uses multiple cost drivers"to assign overhead (or indirect costs) to products? (Siegel and Shim 2000, p. 15). ABC seeks to accumulate and allocate factory overhead costs to products (or services) by using focused drivers, such as, quality inspecting, moving, assembly, and matching (Warren, 2002, p. 328). Proponents of ABC cite many examples where cost accuracy is superior to traditional costing methods that use cost bases such as units produced, labor, or machine hours used (Warren, p. 421). "
Abstract This paper analyzes and argues that activity based costing is most appropriate for assigning costs to products for all types of organizations.
Abstract This paper offers reports on six different lab activities for first grade students in different aspects of science, with sections on the identification of minerals, the identification of different types of rocks, the meaning and measurement of geologic time, the action of plate tectonics, earthquakes and how to measure them and find the epicenter, and the climate and trends over time.
From the Paper "Identification of Minerals: achieved by noting characteristics of luster, hardness, cleavage, streak, color, and so on, then looking to ID tables to find the correct name. -1. Standards 1. Grade Level Content Investigation 1. 1 1.3, 1.4, 1.5 6.1 1. 3.3, 3.4, 4.5 -1. Authentic Assessments 1. Used a hand lens and similar tools for the examination of sets of minerals, entering the data in an ID table so as to compare qualities and identify the minerals. -1. Misconceptions -1. Thoughts on Content Integration Content related to geography with discussions of mineral distribution. References "Mineral Identification." 2005. <http://mwoolley.customer.netspace.net.au/top.htm>. Stille, Darlene R. Minerals : From Apatite to Zinc. Minneapolis, Minn.: Compass Point Books, 2005."
Abstract This paper discusses Activity Based Costing (ABC) in relation to its various components as well as in relation to an actual organization. The paper discusses how Pilgrims Manufacturing Inc. is a manufacturer of industrial coils that operates two factories. The paper portrays how ABC is particularly useful for Pilgrims because one of its factories is antiquated, still relying on manual labor for the majority of its productivity and the other is highly automated.
From the Paper "Activity Based Costing (ABC) is an accounting method that allows an organization to determine actual costs associated with each product and/or service produced by the organization without regard to the organizational structure or other extraneous function. ABC is a powerful tool for measuring performance, identifying, describing and assigning costs to, and reporting on an organization's operations (Caplan, Melumad & Ziv, 2005). Used holistically, ABC can be utilized to also improve processes and identify opportunities to improve business effectiveness and efficiency by determining the true or real costs of a given product or service. ABC principles are used to focus management's attention on the total cost to produce a product or service, and as a basis for full cost recovery of a production or service process. Support and production oriented organizations are particularly suitable for ABC activity because they produce identifiable and measurable units of output."
Abstract The paper defines active citizenship and the importance of active civic and political engagement. The paper examines the need to introduce this concept in school curriculum, making students more aware of their responsibilities as active citizens of a country. The paper discusses several impediments that might come in the way of exercising the right to active participation in local and global affairs.
Outline:
Defining Active Citizenship
Active Citizenship and Social Capital
Active Citizenship and Education
Active Citizenship and Impediments
Conclusion
From the Paper "Citizenship is an important political and philosophical concept and it occupies a pivotal place in western political thinking. What is citizenship and who is a citizen are questions that have attracted unlimited attention from political circles in western countries. Citizenship is usually associated with belonging to a country that allows a person certain rights. Citizenship is thus seen as a status by virtue of which a person enjoys some important rights such as right to vote, property, education, work etc. However a not so recent but definitely a relatively new concept in the area is that of active citizenship."
Abstract This paper explains that nature acts as a pharmacy, offering us products, from the forest pharmacy and the pharmacy below water, with which we can heal ourselves: For example, aspirin, quinine, cyclosporins, and penicillin. This paper details the techniques that are available to researchers, to collect samples of natural products from the wild in a systematic manner, to extract compounds from these samples, to isolate the biologically-active compounds within these extracts, to characterize the biologically-active compounds chemically in terms of their structure, to evaluate the biologically-active compounds biologically, to determine potentially useful therapeutic effects and finally the methodology necessary to take these compounds to clinical trial. The author stresses the importance of finding new and more effective drugs to fight against bacterial infections and cancer. Outline.
Table of Contents
Introduction
Nature's Pharmacopeia.
The Isolation of Biologically-Active Compounds and their Extraction Identification: Techniques
Introduction
Chemical Extraction
Biological Evaluation
Chemical Analysis
Chromatography
Solid Phase Extraction
Paper Chromatography
Thin Layer Chromatography
Flash Chromatography
High Performance Liquid Chromatography
Central Counter Current Chromatography
Determining the Chemical Structure of Compounds Isolated by Chromatography
Nuclear Magnetic Resonance
Mass Spectrometry
Drug Development
Examples of the Isolation and Identification
An Example of Extraction, Isolation and Chemical Characterization of Biologically-Active Compounds from Larch Wood
Biologically-active Compounds from Marine Organisms
What Compounds Have Been Isolated From Marine Organisms?
Biologically-Active Anti-Cancer Compounds ? Testing for Human Safety
Conclusion
From the Paper "Chromatography is the process whereby two or more compounds or ions are separated through the distribution of the compound or ion between two phases, one that is mobile and the other which is stationary. These two phases can be of any combination: liquid-liquid, solid-solid, solid-liquid or gas-liquid, gas-gas, or gas-solid. There are many specific techniques for chromatography, some of which will be described below, and all follow the same basic principles. All forms of chromatography involve a rapid and dynamic equilibrium of molecules between the two phases, either free ? mobile - or absorbed ? stationary. Molecules will constantly move back and forth between the free and absorbed states, with millions of molecules absorbing and desorbing every second. The equilibrium between these states depends on three factors: the polarity and size of the molecule, the polarity of the stationary phase, and the polarity of the solvent. Thus, three different variables can be changed in chromatography, which can change the equilibrium between the stationary and mobile phases: this allows one to choose mobile and stationary phases that will separate just about any combination of compounds."
Abstract This paper defines and explains the concept of judicial activism and its origins. It then examines the dangers of judicial activism, particularly in the Australian system of justice. Finally, the paper briefly discusses a few cases that exemplify judicial activism in Australia. The paper concludes that judicial activism is unlawful and unconstitutional and explains why.
Table of Contents:
Defining Judicial Activism Origin of the Term
Judicial Activism and its Dangers
Cases Exemplifying Judicial Activism in Australia
Conclusion
From the Paper "The unconstitutional judicial meddling in legal matters and the political arena is a deep-seated threat to the democratic system and the law. The rule of law is of paramount importance and its significance should be maintained. Judges are to be unbiased and objective in its application and refrain from pushing their personal social and political agenda. They should not forget their purpose: to serve the people and the laws made by the people with neutrality and impartiality, and not modify laws. But, sadly, that has been the case for some time now. Judges should be aware that their role, as judges, although important is limited. They should understand and withhold the proper role of the judiciary. Courts should focus solely on applying laws, not on making them."
Abstract The paper examines the article "Objectively Measured Physical Activity and Fat Mass in a Large Cohort of Children" that defines a proposed research study that would explore the association between physical activity and obesity in children. The paper explains that the study proposed in the article will determine the type(s) of physical activity that are most likely to be associated with a lean body mass as compared to an obese body mass. The paper explains further that this study will attempt to discern whether one of the causes of obesity is the lack of physical activity or whether eating more leads to a greater lack of physical activity.
From the Paper "Many experts have acknowledged the fact that lack of physical activity in the lives of obese children could be a major factor in their condition. This study will attempt to further define exactly what type of physical activity is most likely to lead to lean body mass in children. Previous studies have had difficulty in providing this specific information, and in fact defining obesity itself is a rather difficult task as well, since, "as a person of above-average height may be 'carrying' a lot of fat or a lot of muscle." (Ness et al 2007 pg 484)"
Abstract This paper focuses on euthanasia or assisted suicide and in particular the differences between its active and passive forms. It examines how passive euthanasia refers to hastening the death of a person by not treating a life threatening condition or by not taking any extraordinary measures to save a patients life who may either be in severe pain or terminally ill. Active euthanasia means causing death of a person through an action which directly contributes to that person's death.
Outline
Passive and Active Euthanasia
The Conflict Between Active and Passive Euthanasia
When is Physician Assisted Suicide Permissible?
What is an Incompetent or Vegetable-Like State?
Personal Opinion
From the Paper "The American Medical Association and the American judicial system clearly state that "active euthanasia" and "passive euthanasia" are different and that in simple terms the difference between the two is killing (active) and allowing to die (passive). Active Euthanasia is punishable by the strictest penalties to be found in our legal system, while Passive Euthanasia is not even a misdemeanor. The question does arise though, whether, in terms of outcome and how that outcome is achieved, do these two terms really differ?"
Abstract This paper discusses how one of the most controversial debates to concern the medical profession in recent decades is that of physician assisted suicide, or active euthanasia. It examines how among the multitude of issues and complex arguments that surround the debate, there is one fundamental human right that must be acknowledged, that the individual and not society, has ultimate control over his/her future. It evaluates how when applied to the issue of active suicide, the individual relies on the assistance of a physician in carrying out his/her personal wishes and it is this physician-assistance that draws a great deal of criticism from opponents. It shows how many of the arguments against active suicide are centered upon the area of regulation and potential abuse. It analyzes how in the interest of ensuring the individual's right to self-determination and in order to ensure that active suicide occurs in an environment of security and safety, physicians must be allowed to prescribe lethal doses or combinations of drugs to assist terminally ill patients in suicide.
From the Paper "Another common argument used to oppose active euthanasia is that, if legalized, there is a great risk of the number of assisted deaths spiraling out of control, with an added danger of unscrupulous families or physicians abusing the system. This "slippery slope" theory owes more to atrocities committed by Hitler's Nazi regime, than to any objective or empirical evidence. The number of people requesting physician-assisted euthanasia would be as small as that which currently persuades others to act illegally in order to ease their suffering. Such an argument displays a frighteningly high level of paranoia, and worryingly low level of faith in the individual's desire for life and in the integrity of the medical profession."
