Significance of Throughput Process Theory Theory of Constraints Free Essay Example, 2750 words

Mr Bragg strongly believes that Throughput Accountancy is now being used at a much more enormous level than 20 years ago when this fundamental was created by Eliyaho M. Goldratt. Companies that use modern management techniques compulsorily use the theory of Throughput Accountancy to forecast some chief management moves. (Bragg, 2007 pp. 39-45) Further in his book Mr Bragg discusses the importance of Throughput Accountancy and contrasts both the concepts Throughput vs. Cost, and provides his view, which as the title says is eminently Throughput Accountancy. This was primarily due to the fact that according to Mr. Bragg, Cost Accountancy focuses on product costs, whereas Throughput Accounting focuses on increasing the profit. (Bragg, 2007 pp. 39-45) Authors Mike Bendrey, Michael Bendrey, Roger Hussey, and Colston West (2003) discuss a completely new concept where the deny that Throughput Accountancy is an alternative to the Cost Accountancy principles, and state that Throughput Accoun ting is not possible without using some segments of the costing principles (Bendrey, et al. , 2003 pp. 14-20). Based on this ratio and some other prominent facts the authors believe that Cost and Management Accounts are interrelated and one cannot be possible without the other. We will write a custom essay sample on Significance of Throughput Process Theory & Theory of Constraints or any topic specifically for you Only $17.96 $11.86/page

How Can The Conscience Have A Moral Pattern - 2070 Words

We have a conscience. Basically, if we do what is good, we feel well. If we do what is bad, we feel bad. There is no way to deny this truth. The conscience itself bring us to something, I mean, help us to conclude about actions or words that we have done/said. I wonder, and I would like to ask you this first question, how can the conscience have a moral pattern? From where it comes the outline, concerning what is right or wrong? Intuitively, I believe that we all know the answer. All people, in their inmost been, know it. Still, the majority just despise it and keep trying to appease their own minds. People are discouraged to change, being taught to make up their minds instead. In the view of that, many people avoid the act of stopping†¦show more content†¦I strongly disagree with this affirmation, given the fact that is a false statement itself. I like to think about it by this very simple illustration (I have repeated this for many years). If a doctor says to a patient, â€Å"You have cancer!†, and the patient just try to flee from this reality assuming not to be true, he will never be healed, and will consequently die. His acceptance of the fact will not change the fact itself. This is obvious as two and two is four. Concerning our relationship with God is pretty much the same. He is trying to talk with humanity every day. Denying an absolute truth will not change the destiny of mankind. Unless people listen to his words, accepting his peace, love and life - for all that God offers is good - changing their lives in a realistic way, the world will suffer the consequences of its own bad deeds, dying without hope. It is not God who will puni sh them, it is people themselves who decide for keeping in disobedience. C.S Lewis said it best when he wrote, â€Å"There are only two kinds of people in the end: those who say to God, ‘Thy will be done,’ and those to whom God says, in the end, ‘Thy will be done’.† God is kindly talking to help us decide. The word of God is the third way we have to know him. The nature, the conscience, and his word. Jesus said, â€Å"If anyone hears my words and does not keep them, I do not judge him; for I did not come to judge the world but to save the world. The one who rejects me and does not receive my wordsShow MoreRelatedThe Formula Of Universal Law Of The Categorical Imperative1322 Words   |  6 Pages1. What is, according to Kant, the only kind of motive for action that has genuine moral worth? According to Kant, the act from duty is the only kind of motive for actions that has moral grounds. This shows someone determination towards act on any circumstances. This act from duty is to do right things for specific reason, in this matter motive plays a key role. Motives which lead humanity have more standing rather than selfish motive or self-agenda. 2. State the Formula of Universal Law of theRead MoreEssay about Conscience Created versus Innate1429 Words   |  6 PagesConscience Created versus Innate To what extent do you think you are dictated by your surroundings and your up-bringing? Do you claim your opinions to be your own? Do you trust your logic and your conscience? These are questions that are seldom asked by ourselves or by others. In fact, these kinds of questions could almost be considered taboo. It seems to be generally accepted that one can trust oneself, one’s authority, and one’s conscience. Upon these premises we seem to build up everythingRead MoreMoral Development - Lawrence Kohlberg1407 Words   |  6 PagesKohlbergs Moral Development Lawrence Kohlberg grew up in Bronxville, New York and attended handover Academy in Massachusetts. This is an academically demanding private high school. He did not go straight to college but instead went to help the Israeli cause, serving as the second engineer on an old freighter carrying European refugees through British blockades to Israel. After this Kohlberg enrolled at the University of Chicago where he scored so high on admission test that he only had toRead MoreSymbolism that Represents the Theme of Corruption in Shakespeares MacBeth1043 Words   |  5 Pagesin William Shakespeares Macbeth. Throughout the play there are several main symbols repeatedly used to emphasize this theme. The contrast of light and dark representing good and evil, blood representing guilt, murder, and pain, and the archetypal pattern of purification by using water represents removal of guilt, cleansing and peace. Symbolism is used repeatedly to emphasize the theme of corruption of power. Blood is an important image and plays out through Macbeth. The murders that Macbeth hadRead MoreConcealed and Confessed Guilt in The Scarlet Letter and Macbeth557 Words   |  3 PagesArthur Dimmesdale. In Macbeth the readers sees an obvious guilt in the main character, Macbeth. When one does wrong, the common reaction is to hide it and pretend as if nothing happened. Because of the human conscience it is difficult to completely forget about a wrongdoing. Through our conscience guilt is built up and eventually that guilt shatters enough barriers and in turn causes the doer to admit his/her wrong. Hester Prynne has a fairly unconventional approach to her â€Å"sin.† She does not feelRead More Symbolism In Macbeth1097 Words   |  5 Pagesthe theme of corruption of power. Throughout the play there are several main symbols repeatedly used to emphasize this theme. The contrast of light and dark representing good and evil, blood representing guilt, murder, and pain, and the archetypal pattern of purification by using water represents removal of guilt, cleansing and peace. Symbolism is used repeatedly to emphasize the theme of corruption of power. The image of blood plays an important role throughout Macbeth. Blood represents the murdersRead More Gay, Lesbian and Bisexual Issues - Same-Sex Marriage and the Destruction of American Culture1433 Words   |  6 PagesSame-Sex Marriage and the Destruction of American Culture      Ã‚  Ã‚   The late 20th century disintegration of marriage is epoch-defining and hazardous to moral health. The question of legally recognizing same-sex marriage - thrust upon us by recent court decisions - culminates this disintegration.    There are many reasons why the ills of marriage are so pivotal. Marriage is the principle of sexual morality. Immoral sexual acts are often wrong for other reasons, too, such as the injusticeRead More Kohlbergs Moral Development Essay1467 Words   |  6 PagesKohlberg’s Moral Development   Ã‚  Ã‚  Ã‚  Ã‚  Lawrence Kohlberg was born in Bronxville, New York on October 25, 1927. He was born into a wealthy family and enjoyed all of the luxuries that the rich lifestyle had to offer including the finest college prep schools. However, Kohlberg was not too concerned with this lifestyle. Instead he became a sailor with the merchant marines. During World War II, Kohlberg played an instrumental role in smuggling Jews through a British blockade in Palestine. It was duringRead MoreMorality And Happiness By Robert C. Solomon, Clancy Martin And Kathleen M. Higgins1703 Words   |  7 Pagespeople say that â€Å"any good moral rule should promote the greatest happiness for the greatest number† (447). I believe that this statement is true. Morality is necessary for happiness because every person has someone in this world that they truly care about. We all care about someone and we do not want to hurt them. When we see their happiness, it makes us truly happy. On the other ha nd, when we do something immoral it really does hurt us and others. I believe that we all have a sense of regret afterRead MoreThe Adventures Of Huckleberry Finn By Mark Twain1508 Words   |  7 Pagesworld and about him- than anything a book or society could offer. Eventually Jim becomes a loving father-figure to Huck. He was not educated, but is wise beyond book-learning. Twain wrote Huck Finn in the late 1870s and early 1880s. This book should have been a sequel to Tom Sawyer; however, Twain told his editor that â€Å"He rather needed a profane, less cultured, uneducated, powerless, natural and honest twelve-year-old boy to make him observe society and criticize it†. (Nyirubugara 6) Twain uses satire

Metin Free Essays

ZEE: She’s a 19 year-old girl, suffering from anxiety and panic attacks. She is a quick-tempered, disorganized, untidy but clean girl. Although she tries to make others believe that she is a   liberal, in fact she is traditional. We will write a custom essay sample on Metin or any similar topic only for you Order Now She has a strong sense of personal ethics. She can’t keep abreast of all innovations immediately. She suffers from insomnia at nights so she watches films when she can’t sleep. She’s addicted to cigarettes, but doesn’t drink alcohol. She’s passionately fond of her father and she has a tattoo showing her father’s date of birth on her leg. But she doesn’t show this to her father. She doesn’t answer telephone calls. Most of the time she rings it off before the other person speaks. HALUK: He is Zee’s 78 year-old father. He lives in Turkey. He is a childish man. He still watches the cartoon Tom Jerry every morning. He’s trying to keep up with technology in order to prove that he isn’t old. He’s not a narrow minded man; on the contrary, he’s innovative in the same way as young people and thinks in the same way with them. The fact that he   ZEE was born to him in his old age makes him care for her very much. Though he knows that his daughter loves him, he also wants affection from her. He calls her daughter at least ten times a day. HILARY ZANETICH: She is the closest friend of ZEE. She was born in New Jersey. She is blond, tall and plump. She doesn’t mind her physical appearance, except at nights when she goes out. She wears the same clothes at school everyday. She’s quite a flexible and a positive person. Although she believes that ZEE is a hypochondriac and crazy, she loves her very much. All the time she says that their friendship has improved her character in many ways. Her flexibility makes HILARY extremely funny. The fact that she never minds anything sometimes gets her into trouble. The first person that ZEE asks about America is HILARY. However, as Hilary’s general knowledge is not sufficient, she calls her mother each time after Hilary’s answers. YAMAN GAZIOGLU: He is the closest Turkish boy friend of ZEE. He is very keen on girls, especially American blond girls. His most noticeable feature is that while he is speaking English, he applies direct translations from Turkish. For that reason, he usually talks about what ZEE can understand. (He translates Turkish idioms into English, but they make sense to no one except for ZEE.) Turkey is against America. As images of Turkey come from the international map, ZEE explains about Turkish people and the general features of Turkey   that have been left behind. When the camera-shot moves away from Turkey and starts to approach America, we see luxury shops, automobiles, and elite people shopping and having dinner in Merrick Park, where Zee lives. Following these images, the camera is slowly directed to Zee’s bedroom. Meanwhile, we grasp from Zee’s words that she wants to be far away from her American life style even for only one day. Starting the day. The first place we meet Zee is her bedroom. Cigarette ends at the bedside of Zee, burying her head in her pillow, a great many dresses on the floor and DVDs draw our attention. A film is already on the TV with low volume. There are pictures of her father and his letters to her on the walls. Her father’s call wakes Zee up. Her father, whose computer has already been locked, calls Zee to ask for her help. However, he doesn’t listen to what ZEE says and does what he wants. Zee, fed up with her father’s advice and warnings, hangs the phone up. Meanwhile she is called again by Blockbuster so that she will return the DVDs she rented from them. As she can’t go on sleeping, she calls the hairdresser to have her hair done. But she can’t have an appointment since a customer has sued   the hairdresser. Extremely disappointed Zee deals with her hair by herself, gets dressed and goes out. Traffic monster. While she is driving slowly towards school   listening to music at the highest volume, she almost runs into an car trying to overtake a slower vehicle. She has to swerve to the right and runs into the garden of a house. She immediately looks at the number plate of the automobile and,   shaking   all over,   calls the police.   But the police cannot help Zee as neither she nor her car is injured. They say to her, that’s life. 4) Accusation Zee goes to her French lesson with a Turkish friend and her teacher makes them get out of the class. The teacher tells Zee that she will punish her and expel her from school as Zee helped a friend with his homework. Zee explains to her teacher that she’s still trying to get used to American school system, adding that in Turkey helping one’s friends with their homework is not considered such a bad thing. After that, the teacher excuses Zee by pointing out that she mustn’t do it again. 5) For those buying one, the second is free of charge. Zee goes shopping with her American friend Hilary in their one and a half hour break. The salesman tries to persuade her by saying that if she buys two more underclothes from Victoria Secret shopping center, a freezer will be given to her free of charge. The attitude of the salesman makes Zee angry. 6) Post- it When Zee comes back to school, she can’t find a parking place in the enclosed car-park of the school, so she has no chance out of parking on the meters. But she has no coins at that moment and she knows that her automobile will be towed away if she parks there as she hasn’t paid the fines she already has. She first hesitates but decides to park her car there as soon as she realizes that she’ll be late for her class. She gets out of   her car and   writes the following note on a post-it, putting it on the parking meter; â€Å"I’m sorry, but I have no coins. PLEASE DO NOT PULL MY AUTO AWAY, I WILL BE BACK WITHIN TWO HOURS.†Ã‚   She then sticks it on the windshield.    How to cite Metin, Essay examples

Importance Of Friendship Essay Example For Students

Importance Of Friendship Essay Small-minded administrators and authority figures like to speak in clich?s. All my life I heard the same trite line: â€Å" You can tell a lot about a person by the friends they keep.† The black sheep of the honors program, I hung out with the so-called â€Å" losers. † During my freshman year, not a day went by when a teacher or family member did not deride my closest friends and warn me that by hanging out with â€Å" bad seeds† I would fall into a downward spiral, never graduate college, and have a miserable life. They thought that they had me figured out. One day, while my ninth grade math teacher, Mr. Pedersen, was reviewing some math concepts with me, my friend Mariam ran by the classroom, stuck her head in the doorway, called out: â€Å" Hi Yassee, † and then ran away. Mr. Pedersen looked at me coldly and said with a scowl: â€Å" How can you call yourself an Honors student? A real honors student doesn’t associate with people like that!† I wanted to ask him how he could call himself a teacher; after all, a real teacher is supposed to want to help everyone. Instead, I sat silent, stunned by his ignorance and cruelty. He wanted me to drop my childhood friends simply because they didn’t place the same importance on schoolwork that I do. If he had thought before speaking, he would have realized that people like him, rather than people like my friends, are better able to turn good students into poor ones by discouraging them with ridiculous comments. I would never slight Mariam. One of my closest friends in freshman year, she was also a below average, non-college bound student. Many of the adults in my life, especially my parents and teachers, would look at those closest to me: Mariam, Alisa, Zena, Lianne, and Marvin, and ask how I could call these â€Å" low-life losers† my friends. But such questions show a lack of understanding of the nature of friendship. Friendship is unconditional and uncritical, based only on mutual respect and the ability to enjoy each other’ s company. These authority figures never saw the way one of us could do something outrageous, and the rest of us would joke about it for days. We could have fun doing absolutely nothing at all because the company we provided each other with was enough. Rather than discussing operas, Lewinsky, or the weather, we enjoyed just hanging around each other without any one of us trying to outsmart the others. Still, I realize that these adults had a point to be concerned about the direction my friends were heading; I also was concerned for them, but I wasn’t about to leave them. Many times I would advise my friends that some activity may be dangerous or to think things through before doing something, but I would never claim to hold the moral high ground and to condescend to them. When Marvin would begin rolling joints, when Alisa would tell me she skipped school because of a hangover, or when Mariam would tell me that her new boyfriend was in a street gang, I expressed my discomfort with their actions. However, I never blackmailed them with the threat of taking my friendship away. Contrary to the commercials on television, you can have friends who use drugs. In fact, probably everyone does without realizing it. In my junior year, AP U. S. History class, the teacher, Mr. Jacobsen, addressed the class saying: â€Å" I bet none of you have ever seen a drug deal!† With a look of absolute certainty and an odd smile on his face he scanned the room. â€Å" I’ve seen a drug deal before, † I answered. .ubd50925ed9fa5d09700eb41b1b27ed8c , .ubd50925ed9fa5d09700eb41b1b27ed8c .postImageUrl , .ubd50925ed9fa5d09700eb41b1b27ed8c .centered-text-area { min-height: 80px; position: relative; } .ubd50925ed9fa5d09700eb41b1b27ed8c , .ubd50925ed9fa5d09700eb41b1b27ed8c:hover , .ubd50925ed9fa5d09700eb41b1b27ed8c:visited , .ubd50925ed9fa5d09700eb41b1b27ed8c:active { border:0!important; } .ubd50925ed9fa5d09700eb41b1b27ed8c .clearfix:after { content: ""; display: table; clear: both; } .ubd50925ed9fa5d09700eb41b1b27ed8c { display: block; transition: background-color 250ms; webkit-transition: background-color 250ms; width: 100%; opacity: 1; transition: opacity 250ms; webkit-transition: opacity 250ms; background-color: #95A5A6; } .ubd50925ed9fa5d09700eb41b1b27ed8c:active , .ubd50925ed9fa5d09700eb41b1b27ed8c:hover { opacity: 1; transition: opacity 250ms; webkit-transition: opacity 250ms; background-color: #2C3E50; } .ubd50925ed9fa5d09700eb41b1b27ed8c .centered-text-area { width: 100%; position: relative ; } .ubd50925ed9fa5d09700eb41b1b27ed8c .ctaText { border-bottom: 0 solid #fff; color: #2980B9; font-size: 16px; font-weight: bold; margin: 0; padding: 0; text-decoration: underline; } .ubd50925ed9fa5d09700eb41b1b27ed8c .postTitle { color: #FFFFFF; font-size: 16px; font-weight: 600; margin: 0; padding: 0; width: 100%; } .ubd50925ed9fa5d09700eb41b1b27ed8c .ctaButton { background-color: #7F8C8D!important; color: #2980B9; border: none; border-radius: 3px; box-shadow: none; font-size: 14px; font-weight: bold; line-height: 26px; moz-border-radius: 3px; text-align: center; text-decoration: none; text-shadow: none; width: 80px; min-height: 80px; background: url(https://artscolumbia.org/wp-content/plugins/intelly-related-posts/assets/images/simple-arrow.png)no-repeat; position: absolute; right: 0; top: 0; } .ubd50925ed9fa5d09700eb41b1b27ed8c:hover .ctaButton { background-color: #34495E!important; } .ubd50925ed9fa5d09700eb41b1b27ed8c .centered-text { display: table; height: 80px; padding-left : 18px; top: 0; } .ubd50925ed9fa5d09700eb41b1b27ed8c .ubd50925ed9fa5d09700eb41b1b27ed8c-content { display: table-cell; margin: 0; padding: 0; padding-right: 108px; position: relative; vertical-align: middle; width: 100%; } .ubd50925ed9fa5d09700eb41b1b27ed8c:after { content: ""; display: block; clear: both; } READ: Dracula Essay Thesis Everyone in the room turned to look at me, either gasping or in disbelief. I realized that maybe my experiences thus far were a typical of most of my honor student friends. Despite our varying experiences, I still maintained many friends who were excellent students. Yogita, Nitin, Hans, Vishal, Saurabh, Anuj, Nick, and I have had almost every class together since eighth grade. Nitin and I both love to shop and eat. What is different about shopping with Nitin, however, is that we argue about the necessity of a high sales tax or discuss the effectiveness of the acting welfare system. Yogita and I always go to the library together and â€Å" pull all nighters† at her house. While I do enjoy accomplishing my academic goals and working with this highly motivated group of friends, I also enjoy â€Å" the losers, † who to me seem much more sincere and loyal. In retrospect, I wouldn’t change my ninth grade experience, because I learned many of life’ s important lessons from my friends and the ignorance of teachers and administrators. It’ s sad to say, but in many of my friends’ dangerous actions, I saw what I never wanted to become. In the future, I’ d like to continue helping adolescents, in addition to my studies. I have been fortunate thus far in being able to reach out to them through programs like C. H.A.N.G. E. For my efforts, I have been recognized and was honored to receive the 1998 Operation Pride Youth Award for my dedication to helping other kids live a substance free lifestyle. My familiarity with teenagers from all walks of life greatly enhances my ability to both identify with and influence others. I will be a successful adult in the future because I am willing to work with everyone and to give everyone a chance. Hopefully, I will also have the chance to change other kids’ lives for the better. Acceptance Essays