Sunday, January 19, 2020
Bruce Dawe Essay -- Australian Poets Poetry Poems Essays
Bruce Dawe Bruce Dawe is a prominent Australian poet born in 1930, in Geelong. His experiences as a laborer, postman, gardener, and in particular his 9 years as a sergeant in the Royal Australian Air Force, have enabled him to recollect and articulate his memories into a renowned compendium, Sometimes Gladness, which has been described as ââ¬Å"perhaps the most successful book of verse by a contemporary Australian poetâ⬠. His anthology contains a variety of poems. The three I will be discussing include The Day that They Shot Santa Claus, The Wholly Innocent, and Homo Suburbiensis, all of which focus on life (or the lack of it) and its ups and downs. The Day That They Shot Santa Claus tells a story through the eyes of a bystander; obviously in central Melbourne (the reference to Bourke St). It elaborates not the death of Santa Claus, but rather the consequences of the event. It tells of extreme sadness after the death of the highly prominent symbol of innocence, happiness and festive spirit, key themes of this verse. The speaker is portrayed very sadly, (yet in a way...
Saturday, January 11, 2020
Healthy Food Essay
Many ways to define healthy food. Firstly, healthy food consists of all the essential nutrients that your body needs like proteins, carbohydrates, lipids, calcium, vitamins etc. Secondly, it is hygienic & doesnââ¬â¢t contain any germs that can harm your body. Thirdly, it should include all sorts of eatables like veggies, fruits, meat, dairy, sweets etc in right proportion. In a nutshell, healthy food keeps your body fit & at its top. Less junk and more home-made stuff. Health food is food considered to be beneficial to health in ways that go beyond a normal healthy diet required forhuman nutrition. Because there is no precise, authoritative definition from regulatory agencies such as the U.S. Food and Drug Administration, different dietary practices can be considered healthy depending on context. Foods considered ââ¬Å"healthyâ⬠may be natural foods, organic foods, whole foods, and sometimes vegetarian or dietary supplements. Such products are sold in health food stores or i n the health/organic sections of supermarkets. Healthy eating means eating a variety of foods that give you the nutrients you need to maintain your health, feel good, and have energy. These nutrients include protein, carbohydrates, fat, water, vitamins, and minerals. Nutrition is important for everyone. When combined with being physically active and maintaining a healthy weight, eating well is an excellent way to help your body stay strong and healthy. If you have a history of breast cancer or are currently undergoing treatment, eating well is especially important for you. What you eat can affect your immune system, your mood, and your energy level. No food or diet can prevent you from getting breast cancer. While researchers are still studying the effects ofeating unhealthy food on breast cancer and recurrence risk, we do know that being overweight is a risk factor for both first-time and recurrent breast cancer. In this section, you can learn how to eat in a way that keeps your body as healthy as it can be. Read on for information about food groups, nutrients, how to create a healthy eating plan, how to figure out portions, and how enjoy your food without overeating. In this section, you can read about: Understanding Food Groups How Your Body Gets Nutrients From Foods What Happens to Food in Your Body? Designing a Healthy Eating Plan Portion Size Enjoying Your Food
Friday, January 3, 2020
Argumentative Essay Assertive Communication - 1354 Words
Assertive Communication: Part A A On August 25 2017, around 3pm I started to ring my associate teacher for arrangement visits. One of the teacher answered. After introducing myself, what institution I came from, I proceeded to talk about my associate teacher, I questioned her and said ââ¬Å"Can I talk to Katrina?â⬠That moment I felt awkward, start to make apology and end the call, when she said thereââ¬â¢s no Katrina here. I supposed to say then Catherine. After checking and re-checking the name. I decided to make a call again, she humbly corrected me and said ââ¬Å"I know you want to talk to Catherine but sheââ¬â¢s not your associate teacher and sheââ¬â¢s not hereâ⬠. ââ¬Å"Your associate teacher is Weiâ⬠she added. Without hesitation I replied ââ¬Å"okay, noâ⬠¦show more contentâ⬠¦Additionally, the power of my words ââ¬â volume, tone and intensity is normal and fits into the situation. (Bishop, 2013). In conclusion, itââ¬â¢s okay sometimes to be a passive communicator, but always try to be assertive. Listening skills A. On August 18 2017, I had a one on one conversation with my associate teacher regarding what I have done with my first week at the center. I replied honestly ââ¬Å"So far so good and I am enjoying it,â⬠. I listened to her as she speaks. I used facial expression and gestures in what my AT was saying. She also told me all the things I have done better and other things which I need to improve on. That was a short and casual discussion. At the end of the conversation, I observed things that I didnââ¬â¢t recognize in my first few weeks. B. I used listening skills in this situation, but when the time that I will apply those things, I observed that I heard it incorrectly and find my listening skills unsuccessful. C. I learned in communicating with adults, especially in this kind of situation that we need to be humble and honest with ourselves. D. Keep an open mind as well as for respect, donââ¬â¢t interrupt if someone is speaking. Lastly, listen carefully and try to picture what the speaker is trying to say. E. As I reflect on this situation, what I did was, I tried to apply all the things that I heard, but unfortunately, there some things that I heard incorrectly. For example, if someone is talking about rats and you feelShow MoreRelatedInterpersonal Communication Is An Effective Communicator1624 Words à |à 7 PagesVerderber, K, Verderber, R and Berryman-Fink, C. (2010), stated that interpersonal communication is, ââ¬Å"The process through which people create and manage their relationships, exercising mutual responsibility in creating meaning.â⬠(p. 5). To be an effective communicator, it is vital that the person possesses and practices effective interpersonal skills. Over this semester, important interpersonal skills have been developed through a series of six workshops and assessed in two pieces of assessmentRead MoreInterpersonal Communication Is An Effective Communicator1574 Words à |à 7 PagesVerderber, K, Verderber, R and Berryman-Fink, C. 2010, stated that interpersona l communication is, ââ¬Å"The process through which people create and manage their relationships, exercising mutual responsibility in creating meaning.â⬠(Pg. 5) To be an effective communicator, it is vital that the person possesses and practices effective interpersonal/communicational skills. Over this semester, important interpersonal skills have been developed through a series of six workshops and assessed in two piecesRead MoreAn Individual s Level Of Emotional Intelligence1524 Words à |à 7 Pagesemotions and mental strength. Having emotional intelligence is fundamental to producing healthier, happier, superior performing teachers. This essay will firstly illustrate emotional intelligence and examine the traits, behaviours and emotions that define a healthy, competent teacher. The second part will analyse the effectââ¬â¢s interpersonal communications and intrapersonal self-management has on developing strong professional performance. Finally, it will discuss the te acherââ¬â¢s role in overcoming debilitatingRead MoreThe Japanese Traditional Society Essay1715 Words à |à 7 PagesCultures can be differentiated on the basis of the relationship between communication in that culture and the interactantsââ¬â¢ depending on the context in which it is presented (Adair et al, 2009). This essay will evaluate USA and Japanese business culture and the resulting behaviours. Using the set of bipolar scales by Hofstede (1993) and Trompenaars and Turners (1998) it will observe to varying degrees how business culture is closely tied to national culture using a set of bipolar scales, while HofstedeRead MoreHow Far Do You Agree Cybercrime Is an Ever Increasing Danger2571 Words à |à 11 PagesCommunication Skills Comms 1010 Unit 1: Introduction to communication Communication can be defined as the sharing of meanings. In fact, the word communication is derived from the Latin verb communicare, which means: be in connection with. Communication also belongs to the same family of words as community. In communication, there is a sharing of meanings among persons or other entities. Those meanings may be transmitted through: a linguistic form (through a structured language)Read MoreManagement: Social Responsibility and Page Ref19403 Words à |à 78 Pagesformal social institutions. Diff: 3 Page Ref: 36-38 AACSB: Analytic Skills Objective: 2.2 17) Cultures with a high assertiveness rating tend to have people who are timid and shy. Answer: Explanation: A high assertive rating is the opposite of being timid and shy. Assertive people are confrontational and not reluctant to demand what they want. Diff: 2 Page Ref: 37 AACSB: Analytic Skills Objective: 2.2 18) Future orientation is a measure of how successful a society is at delayingRead MoreTop 1 Cause for Project Failure65023 Words à |à 261 Pagesare the TOP10 causes of Project failure that Mathew can think of (they are not in any kind of order): #1. Lacking Sponsor s Involvement/Ownership #2. Halo Effect (Wrong Man for the Job) #3. Poor HR Management #4. Poor/Inadequate Project Communications #5. Ignoring Project Stakeholders #6. Absence of Risk Management #7. Scope Creep/Unrealistic Expectations ( scope creep: Frequent and uncontrolled changes in the scope or requirements of a project) #8. Lack of Monitoring of Plan #9. AbsenceRead MoreStephen P. Robbins Timothy A. Judge (2011) Organizational Behaviour 15th Edition New Jersey: Prentice Hall393164 Words à |à 1573 PagesPersonality and Values 131 Perception and Individual Decision Making 165 Motivation Concepts 201 Motivation: From Concepts to Applications 239 3 The Group 9 10 11 12 13 14 15 Foundations of Group Behavior 271 Understanding Work Teams 307 Communication 335 Leadership 367 Power and Politics 411 Conflict and Negotiation 445 Foundations of Organization Structure 479 v vi BRIEF CONTENTS 4 The Organization System 16 Organizational Culture 511 17 Human Resource Policies and PracticesRead MoreLibrary Management204752 Words à |à 820 Pages117 6ââ¬âMarketing Information Services . . . . . . . . . . . . . . . . . 118 Marketingââ¬âA Strategic Component . . . . . . . . . . Marketingââ¬âThe Audit . . . . . . . . . . . . . . . . . . . . Marketingââ¬âThe Value Factor. . . . . . . . . . . . . . . Communicationââ¬âPromotion as a Basic Element Evaluatingââ¬âChecks and Balances . . . . . . . . . . . Conclusion . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 119 . 122 . 124 . 125 . 127 . 128 SectionRead MoreDeveloping Management Skills404131 Words à |à 1617 PagesGaining Power and Influence 279 Motivating Others 323 Managing Conflict 373 PART III GROUP SKILLS 438 8 Empowering and Delegating 439 9 Building Effective Teams and Teamwork 489 10 Leading Positive Change 533 PART IV SPECIFIC COMMUNICATION SKILLS 590 591 Supplement A Making Oral and Written Presentations Supplement B Conducting Interviews 619 Supplement C Conducting Meetings 651 Appendix I Glossary 673 Appendix II References 683 Name Index 705 Subject Index 709 Combined Index
Thursday, December 26, 2019
8 Interesting Facts About the Irish American Population
How many facts and figures do you know about the Irish American population? Did you know, for example, that March is Irish-American Heritage Month? If so, you belong to a small group of Americans. Too few people know that there is such a month at all, let alone which month it falls in, according to the American Foundation for Irish Heritage. While a number of events internationally take place in honor of St. Patrickââ¬â¢s Day, celebrating the Irish throughout the month of March has yet to become a routine practice. The American Foundation for Irish Heritage aims to make the cultural heritage month, first celebrated in 1995, as popular as Black History Month or Hispanic Heritage Month. The group even offers tips on how to get the public to take more of an interest in celebrating the month-long observance, such as contacting public radio and television stations, Irish-American organizations and state governors. The foundation already has one agency in its corner; the US Census Bureau. Each year, the bureau acknowledges Irish-American Heritage Month by releasing facts and figures about the Irish population. Irish Ancestry in the US Population Although Oktoberfest is nowhere near as popular as St. Patrickââ¬â¢s Day in the US, more Americans claim to be of German ancestry than any other. Irish is the second most popular ethnicity Americans claim. Nearly 35 million Americans report having Irish heritage, according to the census. Thatââ¬â¢s seven times the population of Ireland, which is an estimated 4.58 million. Where Irish Americans Live New York is home to the largest percentage of Irish Americans in the country. The state boasts an Irish-American population of 13%. Nationwide, the Irish-American population averages 11.2%. New York City also has the distinction of being host to the first St. Patrickââ¬â¢s Day Parade. It took place on March 17, 1762, and featured Irish soldiers in the English military. In the 5th century, St. Patrick brought Christianity to Ireland, but the day in his honor has now come to be associated with anything Irish-related. Irish Immigrants to America Precisely 144,588 Irish immigrants became naturalized US residents in 2010. Wealth Among Irish Americans Households headed by Irish Americans actually have higher median incomes ($56,363 yearly) than the $50,046 average for US households generally. Not surprisingly, Irish Americans also have lower poverty rates than Americans as a whole. Just 6.9% of households headed by Irish Americans had incomes at the poverty level, while 11.3% of American households generally did. Higher Education Irish Americans are more likely than the US population as a whole to be college graduates. While 33% of Irish Americans 25 or older have at least earned a bachelorââ¬â¢s degree and 92.5 have at least a high school diploma, for Americans generally, the corresponding numbers are only 28.2% and 85.6%, respectively. The Workforce About 41% of Irish Americans work in management, professional and related occupations, the census reports. Next in line are sales and office occupations. Just above 26% of Irish Americans work in that field, followed by 15.7% in service occupations, 9.2% in production, transportation, and material moving occupations, and 7.8% in construction, extraction, maintenance, and repair occupations. Median Age Irish Americans are older than the general US population. According to the 2010 census, the average American is 37.2 years old. The average Irish American is 39.2 years old. The Most Irish President John F. Kennedy broke the glass ceiling in 1961 by becoming the first Irish-American Catholic president. But he wasnââ¬â¢t the president with the most direct ties to Ireland. According to the Christian Science Monitor, Andrew Jackson holds this distinction. Both of his parents were born in Country Antrim, Ireland. They relocated to the United States in 1765, two years before his birth.
Wednesday, December 18, 2019
The Light Bulb A Luminous Invention - 1341 Words
Light bulbs are an invention that transformed the modern world to what we know it to be today. It was first created by Thomas Edison after countless hours of trial and error. He finally found a combination that worked and lasted for twelve hundred hours. It relied on a bamboo filament and was more efficient after Edison was able to remove more oxygen from the bulb. There are now four main types of light bulbs: incandescent, halogens, fluorescent, and LEDs. Although performing one basic task they all have advantages and disadvantages. Incandescent light bulbs are the oldest and most common type of light bulb. Incandescent bulbs have filament made of Tungsten. Tungsten was chosen to be the filament because it can be made very thin, put under high resistance and has a high melting point. This allows electrons to return to lower energy states and it releases photons that are visible to the human eye. Inside of the light bulb, manufactures have to fill bulb with a combination of nitrogen and argon because they are less reactive than oxygen we breathe (Uva, 2011, p. 1). The light bulb actually works due to electrical current being passed through the filament. The electrons of the filament become excited which causes the filament to get hot and glow creating the light. When the tungsten is heated it sublimates which caused incandescent light bulbs to get darker over time. After being used for a certain amount of time, the tungsten wire becomes thin and breaks. This causes theShow MoreRelatedNick Holonyak And The Invention Of Light Diode ( Led )1384 Words à |à 6 PagesNick Holonyak and the Invention of Light Emitting Diode (LED) Introduction Nick Holonyak was born in the United States of America in Zeigler, Illinois on the third of November in 1928. He was the son of the immigrants from the country, which is currently called Ukraine. Holonyak studied electrical engineering at the University of Illinois at Urbana-Champaign, where he attained his Masterââ¬â¢s along with his Ph.D. degrees and graduated in 1954 (Holonyak, 1962). He worked at the Bell Telephone LaboratoriesRead MoreThe Effects Of Light Pollution On Humans And The World1307 Words à |à 6 Pagesmisdirected, or obtrusive light that is just as large of an issue. This variety of pollution is called light pollution or photo pollution. The effects of light pollution on humans and the worldââ¬â¢s various ecosystems are various and need to be realized. Since their initial creation, light bulbs have continuously grown in number and type. Streets are now lined with bright yellow fluorescent, runways are now mapped out with multi-colored bulbs, etc. The utilization of light bulbs has expanded to whereRead MoreEssay about Compact Flourescent Lamp and the Environment3703 Words à |à 15 PagesCompact Flourescent Lamp and the Environment Abstract Technological advances have come a long way since the incandescent light bulb. Today, the compact fluorescent lamp (CFL) is the most energy efficient light bulb on the market. In the beginning, consumers had resistance toward the CFL. With governmental support in establishing energy-efficient lighting programs, the CFL have been able to stay in the market and improve throughout the years. Introduction With the advances in technologyRead MoreProsperity and Immigration of United States: Nikola Tesla Essay examples1535 Words à |à 7 PagesHis whole life, and the world around him, was about to changed. The young Tesla built and successfully ran a prototype of his induction motor. At first, no one was interested in this invention so he later moved to the New York in 1884, looking for a better chance to show to the world of his groundbreaking invention, and later accepted a job offer from Thomas Edison. While working at Thomas Edisonââ¬â¢s headquarters in Manhattan, Tesla amazed and impressed Edison with his inventiveness and thoroughnessRead MoreResearch Paper on Diode2926 Words à |à 12 PagesLight Emitting Diodes (LEDs) ELE 432 Assignment # 3 Vijay Kumar Peddinti Light Emitting Diodes Principle Synopsis: To explain the theory and the underlying principle behind the functioning of an LED Brief History: â⬠¢ The first known report of a light-emitting solid-state diode was made in 1907 by the British experimenter H. J. Round. (material.eng.usm.my/stafhome/zainovia/EBB424e/LED1.ppt) â⬠¢ â⬠¢ â⬠¢ â⬠¢ â⬠¢ â⬠¢ In the mid 1920s, Russian Oleg Vladimirovich Losev independently created the first LED, although
Monday, December 9, 2019
Pillsbury a Tale in Management free essay sample
A Revolutionary Tale In Management Written by: Louis Maatiaha Tangiia Pillsbury: A Revolutionary Tale In Management Assignment: Pillsbury Customer Driven Reengineering Date: 28/04/2013 Student Name: Louis Maatiaha Tangiia Student ID: 4594096 Abstract This report discusses the Pillsbury Companys reasons for changing their strategy and assessment of the new strategy using Value Chain Analysis and Activity Based Costing . A brief history of Pillsbury and its old strategy is outlined initially. The discussion then focuses on their new strategic focus with emphasis on the how and why of this change. The performance of Pillsbury is assessed using Value Chain Analysis with an explanation on how Pillsbury leverages primary and supporting activities to decrease cost and add value across the chain. Activity Based Costing analysis is used to gain insight into the cost structure of Pillsburys supply chain. Finally these insights gained from Activity Based Costing analysis will be explored by assessing Pillsburys ability to influence future decision-making. Table of Contents Abstract 1. 0 Introduction 2. 0 New Strategic Focus 3. 0 Pillsbury Leveraging its Activities 3. 1 Primary activity improvements 3. 2 Supporting activity improvements 4. 0 Activity Based Costing Analysis 4. 1 Cost structure of supply chain 4. 2 Influence on future decision-making 5. 0 Conclusion 6. 0 Reference List 7. 0 Appendicies Appendice 1 New Value chain 1. Introduction Founded in 1869 The Pillsbury Company began as a flour milling firm in Minnesota. This company was then bought by Grand Metropolitan (GrandMet) in 1989, a UK-based consumer goods and retail corporation who sought to become a world leader in branded food and drinks businesses. In 1994 Pillsbury North America sector created 50% of GrandMets 1993 sales of 8 billion dollars due to their 75% market share of refrigerated dough. A choice was made by CEO of Pillsbury Paul S Walsh to focus on core businesses, to consolidate the parts of Pillsbury that add value thus from 1991 to 1993 they sold all their flour mills but retained their procurements with long-term supply agreements. These asset sales were the beginning of many changes to come in their activities as they realised the competitive pressures, technology advances and demanding consumer preferences which were taking its toll on The Pillsbury Company achieving a sustainable profit in the future. 2. 0 New Strategic Focus Pillsburys top level managements realised that changes needed to be made if they were to compete in the current competitive environment. Although a 75% share was held on refrigerated dough products the company as a whole was subpar in relation to its competitors. As a result, the new strategy focus would be to work on improving relationships and activities throughout the customer supply chain rather than relying on their strong brands. Thus looking at Appendix A we can see that there is a priority on Research and Development. This is because original ideas were being researched into product mixes and customer preferences but more importantly costs were being allocated using Activity Based Costing (ABC) in order to single out certain product lines and their profitability. Pillsbury realised a competitive advantage by collaborating with their customers and suppliers. With a collaboration in place between Pillsbury and its customers, shelf space and choices of shelves could be negotiated. Since customers are now basing their choices more upon price and eye-line shelving the choice of shelves and the size of shelves are important factors in the selling of Pillsburys product. Realisation of consumers prioritising on pricing made Pillsbury concentrate on their costs within operations, their suppliers and their customers in that decreases of costs in one part will decrease the cost to the consumer. The management tools, Value Chain Analysis (VCA) which is explained in the following text and ABC thus allowed Pillsbury to realise their new Strategic Focus. 3. 0 Pillsbury Leveraging its Activities VCA is a tool used by many organisations to pinpoint ways of adding value or decreasing costs to their products in order to increase their competitiveness. Leveraging the activities identified is the focus of VCA and an understanding of these activities are directly involved with their organisations purpose and product. These activities are considered the primary costs of Pillsbury: Research and Development, Inbound Logistics, Operations, Outbound Logistics and Marketing and Sales. The other activities are those that support the primary activities and indirectly help in the production of an organisations goods namely: Procurement, IT Management, Service amp; HR and Infrastructure. 3. 1 Primary activity improvements Pillsbury understood that to begin their new strategic focus they had to Research. Improvements were made to this activity when they decided to gain competitive advantage by sharing information with their customers. Information sharing has proven to aid consumer preference. This is helpful because different regions may buy different goods compared to another region, so information sharing systems will for example help delivery times and stock shortages. This consumer demand knowledge could help operations in designating batches and prioritising setup times for certain products, decreasing delivery times to customers and making more efficient purchase choices with suppliers. An important aspect of leverage with information sharing is that the Pillsbury customers see the changes in consumer trends, earlier, which will allow a proactive stance in product differentiation, new products and cake recipes. An example of this is the changes in consumer diets towards healthier choices. As stated above, one activity improvement will produce a domino-effect that improves other activities across the chain. A new information system with the customer will decrease delivery times to customers. Inbound Logistics is a primary activity which focuses on Pillsburys suppliers. This supplier relationship also benefits from the competitive advantage of sharing information. The operations activity benefits as well since the batches could be designated to decrease delivery lead time and setups could be decreased to cut costs. An objective of Pillsbury was to achieve a 100% fill rate. However, this can only be achieved by collaboration. With the realisation that Pillsbury-Customer relationships are a competitive advantage, why cant this relationship extend to Pillsburys suppliers? Historically, Pillsbury exerted price pressures and long-term supply agreements on their suppliers to decrease costs. Although this could only work to a certain extent. Thus Pillsbury realised that having more flexible and better ingredient specification would allow them to find better vendors, and the same collaboration with their customers could be used with their suppliers. If an information system existed with suppliers as well, Pillsbury could decrease stock levels of raw materials, understand and realise new opportunities for different ingredients or use this relationship to garner prioritisation for new products from suppliers. This whole information sharing system will induce cost savings for all parties including the consumers. On the other hand operations could more effectively test their products or find cheaper options for packaging. Testing and packaging could be simultaneously done and outsourced, this would decrease costs and could increase quality of outbound products to customers due to specialisation of the outsourced organisation. In addition an important aspect in Pillsburys case is the utilisation of its assets. For example if the operations sector increased the flexibility of its equipment then set ups could be reduced as one set up would be able to cater to multiple products. Additionally, marketing and sales is the most effective activity for swaying consumer demand for Pillsburys products. Whether it be promotions or advertising, Pillsbury tried to eliminate trade spending inefficiencies with the use of promotions. Pillsbury realised that their most profitable products will allow marketing and sales to target and promote the best products. However promotions must consider consumer preferences as well. 3. 2 Supporting activity improvements Supporting activities can be attributed to one or all primary activities. For instance improvements in HR and Services activity would improve all primary activities. The new strategic focus has forged the way for project teams in Pillsbury. These project teams have effectively initiated Reengineering Programs that are the reason Pillsbury made estimations of $100,000,000 in savings. HR activities increased the value of customer relationships by using teams for their diversity. Multi-skilled, multi-functional teams (finance, marketing operations, logistics) were used to communicate with customers, as this type of team could cater to all contingencies made by customers to attain the best deal. These teams could both increase value and cut costs when contracts are made with customers. 4. 0 Activity Based Costing Analysis Pillsbury originally used traditional costing to assess the costs of production. Initially, traditional costing systems attempt to assign cost directly to products, rather than to activities first and then from the activities to product units. The typical cost report gives information on what is spent, but not why it is spent. This general allocation of costs does not work efficiently since Pillsburys products are different, use different machines and take different times to set up. This is why ABC is used to improve the control of overheads by a cost-cause relationship. The system is flexible enough to relate costs to customers, processes, management responsibility and not just products. 4. 1 Cost structure of supply chain In 1991 Pillsbury launched ABC to examine its high cost structure. By studying 20 Plants in the U. S.Ã they realised that the costs were drastically different at times when the processes were the same for each plant. Pillsbury also noticed the significant amounts of excess capacity at peak periods immediately after crops were harvested. This was most likely due to decreased costs associated with bulk buys and the use of quick freeze equipment. Referring to exhibits 4 and 5 of the Pillsbury case we can see in both instances large discrepancies that could not be associated to just a smaller volume produced by the respective plants. Exhibit 4 shows the drastic differences in finance costs of London and Dayton plant, and a one sided ANFK plant that only incurred F91 type costs. These outliers show a definite issue that could be resolved by moving operations to other plants which will both maximise asset utilisations and definitively decrease costs. Exhibit 5 remarks on the lowest finance cost producing plant Hoopeston, the array of cost versus production volume for several types of beans. There is a high cost outlier Some. Spec. BBQ product that may need to improve its costing to be profitable. The high cost of the product may also relate to inefficiencies in its production as well which could be due to specialised equipment which would increase setup time. The cost hierarchy used would be batch-level costs since the complexity of the product introduces more cost into every set-up and thus the focus would be on decreasing complexity. Pillsbury used this information to begin the closing down of around 6 plants, by figuring what product lines used what cost drivers. These cost drivers showed surprising results, for instance one cake mix product was unprofitable even though it sold in high volumes due to its complexity (Kaplan, 1995). This instance of complexity is governed by the facility-sustaining costs since Pillsbury effectively decreased the number of plants it needed to sustain output. Exhibits 6 and 7 of the Pillsbury case show significant differences from traditional costing to ABC in relation to cake-mixes. ABC more accurately measures the costs each cake mix make revealing that the Caramel Bundt cake-mix was largely understated cost-wise using the traditional costing method. Batch-level unit costing would have been used to understand these costs since these high cost low volume cake-mixes required extra processes to produce them. Some cake-mix products required a hand-insertion process where special ingredients had to be placed. Exhibit 8 corroborate this with correlation to high volume efficiency versus low volume inefficiency in that the change over costs become significant because the product lines of low volume products arent effectively utilised. Exhibits 9 and 10 of the Pillsbury case relate the amounts of store keeping unit (SKU) to volume to all of Pillsburys products. facility-sustaining costing is used here as complaints are being made by customers because those low volume unit products in the previous exhibits tend to have high SKUs which means that by the time consumers receive their product through Pillsburys customers the product is old. SKU is the amount of inventory held of a product and so high SKU means products arent sold quickly. Inventory then runs the risk of becoming obsolete. 4. 2 Influence on future decision-making All of these estimable improvements due to VCA and ABC sparked several reengineering programs. The VCA helped realise deficiencies in the customer supply chain. Pillsbury improved this by partnering up with their vendors and their customers to improve customer demand and cut costs throughout the whole chain. The use of multi-skilled teams were the lynch-pin in servicing these improvements between customer and supplier. Value-adding activities included specialised services for different customers. Higher costs were placed on customers that wanted services like category management, modular pallets for promotions, direct store delivery and other delivery options to give diversity to our customers which in turn increases relations. Decisions were made based on ABC, including the cutting of certain products due to losses made on those products and the stream lining of its operations by closing down plants. Pillsbury also conducts Reengineering: Phase 2 which focussed on getting customers to include ABC in their own calculations of stock. Pillsbury now has a budget target that seems too easy to accomplish. ABC and VCA analysis has decreased the costs of production considerably and have created new avenues of uncharted territory to investigate and improve. For instance as I said above packaging and testing processes have yet to be improved and outsource capabilities maybe available to consolidate even further Pillsburys change from a flour manufacturing company to a consumer-based company. 5. 0 Conclusion Pillsbury changed its ways. The new strategic focus enabled that. This report showcases the ability for different tools to synergise. The VCA realises what activities are inherent in an organisation and is a spring board for cost savings and value added processes. The ABC tool enables these cost savings and value added processes by pinpointing accurately the function of costs and how they relate to not only products, but customers, processes and management responsibility. Without these tools Pillsbury would neither compete effectively nor reply to consumer demand. This is shown when they increased competitive advantage by collaboration throughout the customer supply chain. However we can also see that ABC works more prominently in the operations activities than anywhere else, which is why the barriers for change to ABC was prominent in the marketing and sales activity. Pillsbury effectively brought down the barrier with the use of multi-functional teams. This enabled Pillsbury to be more proactive in all areas whether from Logistics outbound/inbound to research and development, which definitely promoted sustainable profits for Pillsburys future. 6. 0 Reference List Kaplan, R. S. (1995). Pillsbury: Customer Driven Reengineering. HBS Case No. 9-195-144. 7. 0 Appendix Appendix 1 New Value Chain
Monday, December 2, 2019
The First Flush Toilet Essays - Bathrooms, Toilets, Sanitation
The First Flush Toilet The first flush toilet was invented by Tomas Crapper in 1884. It was first presented in a large Health Exhibition in London. The items that were used in the original "flush-test" were four tests that consisted of 3 wads of paper, a sponge, 4 greased paper sheets and 10 apples. As these items were tossed in one after the other, the crowd was surprised by this great break- through in toilet efficiency. No, Mr. Crapper did not invent the toilet, he was the first to make a practical and efficient system to rid someone of waste. There were many prior toilet designs and types used. Some of these consisted of the compost toilet (which consisted of using heat to evaporate sewage and out a pipe), an oil-flushed toilet (this used recyclable mineral oil, but was not-efficient enough), the bioelectric toilet (which used heat and circulating air to clean waste), incinerating toilet (these reduced waste to ash), biological toilets (which used enzymes to dissolve waste), and finally the earth closet (a pit like well that sealed the waste in soil below). All of these methods created were all inefficient in some way. Whether is was the smell, the inability to get rid of the waste, the slowness, or the tremendous energy put into it for every bow- movement. The basic mechanism was very simple--it was made of a float, a metal arm and a siphonic action to empty the reservoir of water. In the beginning of this method was not popular and the flush toilet was given the name "Valveless Water Waste Prevented". The slogan used to sell this product was "Certain Flush with easy Pull. Will Flush when only Two-Thirds Full". Today, every toilet (or similar flushing thing) is based on Tomas Crapper's original model. This invention defiantly changed the world and made it a MUCH more sanitary place! This breakthrough has unarguably saved thousands of lives since its creation. Before this toilet, there was such highly unsanitary conditions that a hugh cholera epidemic in London in mid 19th century claimed 30,000 lives! I learned many things from this report, I think one important thing is how surprised I was that this flushable-toilet was not invented a long time ago! Can you imagine what the world would be like without the efficient flush toilets we have today ? Think of this the next time you make a pun of the name "Crapper".
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