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 An argument that for a justified true belief theory of knowledge to work, the justification component must be such that an acceptable justification logically implies the truth of the content of the belief. The paper first shows how weaker views of justification will always be susceptible to counterexamples like Gettier's and Feldman's. The paper then shows how the notion of justification defined above makes it impossible to have counterexamples and then make a case for why the strong view is appropriate, even given that it probably leads to skepticism. The nature of justification within a viable theory of knowledge needs to have the strength of logical implication, and as such may have to lead to skeptical considerations.
From the Paper "The characterization of knowledge as justified true belief is a very powerful concept, and despite the assorted difficulties that arise in definitions that equate knowledge with justified true belief, such definitions still seem the most intuitively plausible starting points for a theory of knowledge. It is fairly obvious that one cannot know that p if one does not believe that p, and it is equally indisputable that p has to be true for one to be able to know it. It is that whole "justified" bit that is the tricky part and that tends to mess things up for justified true belief (JTB) theories of knowledge. In this paper I hope to offer a characterization of justification within the framework of a JTB theory of knowledge that leads to a cohesive theory of what is required for one to have knowledge, one that is not subject to the loopholes and weaknesses that lead other JTB theories to incorrectly admit certain beliefs as knowledge. Specifically, I will claim that for one's belief that p to constitute knowledge that p, one's justification j for believing that p must be such that (i) j logically implies p, and (ii) every statement within the justification is true. I will argue that such a strong notion of justification is needed for a JTB theory to avoid being susceptible to counterexamples like those offered in Edmund Gettier's famous paper and elsewhere. Further, I will contend that for a JTB theory to work, the concept of justification must be such that in considerations of "justified beliefs," "justified" works, in the words of Peter Unger, as an absolute term. I will then use this later point to allay concerns, which are certainly valid, that the strong notion of justification I am presenting in this paper directly leads to skepticism."
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 focuses on the two passages - one from Nietzsche's "The Gay Science" and the other from Kierkegaard's "Fear and Trembling". The paper discusses their common focus of the issue of belief in the modern world. However, the paper also argues they have adopted distinctly different approaches to how people in the modern world should relate to the practice of religion and the belief in a transcendent deity.
From the Paper " Religion and Belief in the Modern World: The importance of this question is highlighted by Nietzsche in the opening sentence of the passage where he asks: "Who are we anyway?" "
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."
This paper reviews the book "Training the Body for China" by Brownell, which presents the practices, objects and activities of Chinese sports and material arts.
Abstract This paper discusses that, unlike Western sports, Chinese sports and martial art are developed based on religious beliefs; in China, sports are based on two native religions, Taoism and Confucianism. The author reviews Susan Brownell's "Training the Body for China" in which she shares her studies of Chinese Olympic sports and martial arts. For example, the author point out that, in sport, Chinese culture employs self-disciplinary actions to deal with misbehavior to sustain order, a value of Confucianism.
From the Paper "One of the beliefs Confucianism values is the importance of family; this notion is also the linkage between Confucianism and the practices Chinese sports. One of ethical lessons Confucianism teaches is Hsiao, which signifies love within family; this notion is also apparent in Chinese sports. According to Brownell, there has been a phenomenon of developing family-funded sports clubs and village-based associations among Chinese. Having family-funded sport clubs consisting family members as players clearly indicates how Confucianism value has become a part of Chinese life and sports."
Abstract This paper discusses beliefs and religion, with particular focus on how an individual's beliefs can make up a religious belief system. The paper looks at how one acquires a religious belief system and the benefits and disadvantages of having such a system. The paper then looks at the role of tradition in one's religious belief system. In addition, the paper discusses the writer's particular belief system.
Table of Contents:
How Your Beliefs Make Up A Religious Belief System
How You Acquired Your Religious Belief System
The Benefits And Disadvantages Of Having Your Particular Belief System
The Role Of Tradition In Your Religious Belief System
The Conclusive Role of Tradition in General
From the Paper "Tradition is the foundation and infrastructure upon which religion is built, as without it religion would not be possible. Tradition is defined by the Merriam-Webster dictionary as an inherited, established, or customary pattern of thought, action, or behavior (as a religious practice or a social custom), or also a belief or story or a body of beliefs or stories relating to the past that are commonly accepted as historical although they are not verifiable. The entirely of religion is founded upon the concept of tradition. In regards to Christianity as with other religions and belief systems as mentioned above, the tradition is based upon a textual document or scripture. In Christianity this document would be the Christian Bible, which has become a more prominent topic in recent decades due to its role in defining religious traditions in the United States. (Hoffmann, Bartkowski 1245) Tradition is that which regulates the performance of the belief system or religion, and is the basis upon which they are constructed, oftentimes taking the form of a textual document or scripture such as the Bible , the Qur'an, or even non-religious belief systems such as those in business, for example Six Sigma, or even a concept such as democracy and the document upon which it is based, that of a Constitution."
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."
