Advanced Management Accounting - Total Quality Management (TQM) Assignment

Advanced Management Accounting - Total Quality Management (TQM) - Assignment Example tion dynamics, provide an insight into the advantages that can be enacted through its integration, the possible drawbacks of T.Q.M and the considerations that need to be taken into account in case of its implementation, and finally, providing recommendations about its application with context to Spearhead Ltd. Reduced profits and shrinking in the network has brought about realization towards implementing quality system. T.Q.M being the front runner amongst quality systems has been suggested for implementation. T.Q.M is acronym for Total Quality management. As the name would imply, it pertains to quality management. Further dissection of the meaning would provide an insight into the nature and domain of operational capacity it entails. It refers to integrating quality mechanism in the every discipline and every domain of the organizational structure (MUKHERJEE, 2006, p. 393). Since Spearhead Ltd is faced with financial sink age, the addressing of different areas is required. T.Q.M would enable this. The low productivity in the financial sector impacts the clients’ satisfaction as well as the overall mood of the organization. Citing this, T.Q.M will enable undertaking a strategy that would enable overcoming the financial constraints. The domains of T.Q.M are not just limited to particular processes; rather it takes into account the working methods of the employees. The behaviour of the employees towards goals accomplishment along with the aptitude towards accomplishment of the goals and targets set forth. The focus of attention is the activities and the items used within as well. The use of the right of tools and techniques towards the accomplishment of tasks also entails the domain and consideration within a T.Q.M integrated system. Spearhead Ltd must look into the areas where wastes are high in percentage .The wastes are defined as those items, products and activities that do not add any value to the organizational activity or overall output. They in turn

Home Depot Employee Benefits Essay Example for Free

Home Depot Employee Benefits Essay The first case is against an employee Gunderson working at JMI agency owned by Brown Corporation. It is filed by Brown on account of the defendant’s violation of the employee agreement by joining a competing company after working there continuously for seven months and soliciting and servicing Brown’s customers and disclosing confidential information. The summary judgment was made in favor of the defendant because an employment of seven months is not enough under Illinois law to support the limiting agreement. (Findlaw, 2008) The second case is against an employee Robert M. Bono working at Chicago Transit Board who was discharged from his job on account of misconduct by calling a customer while working though his job duties did not require calling any customers. The call was personal and social in nature involving a sexual joke. The court affirmed the decision of Chicago Transit Board as being reasonable and appropriate. (Findlaw, 2008) Issues:Â  The issue being discussed in the first case is the claim by the parent company of breach of contract by the employee. But since the employment period of Gunderson was only seven months so according to Illinois law no charges can be made against him In the second case, the issue discussed is of an employee misbehaving with a customer on telephone and making personal use of the phone though he is not allowed to do so. Therefore, he dismissed by the company. Implications for Home Depot:Â  At Home Depot, each employee should be clearly told of his/her duties and the consequences of not acting accordingly. Secondly, the employee contract at Home Depot should specify clearly all the terms and conditions specially the time period after which he can be accused of the violation of the contract. Conclusion: Through the analysis of the above cases, I learned that minor mistakes by an employee can result into big troubles and court procedures. Therefore, one should remain cautious every time while working on his job.

Varying Patterns of Speciation Essay -- Wallaces Line Plate Tectonics

Varying Patterns of Speciation Wallace’s line, located in the Malay-Archipelago, is one of the best known and most studied boundaries of zoogeography in the world. It is a transition zone between the islands of Borneo and Sulawesi and the islands of Bali and Lombork, which marks both the convergence and division of the diverse flora and fauna found in the Asian (Borneo, The Philippines, and Western Indonesia), and the Australian regions (Sulawesi, Eastern Indonesia, Australia, and New Guinea) (Schulte 2003). The hypothetical line was first proposed by Alfred Russel Wallace in 1858 after observing many morphological differences of various bird species in the Asian and Australian regions (Raven 1935). In the past, to confirm the placement of Wallace’s hypothetical line, researchers have applied the theories of plate tectonics and continental drift in order to create geographical reconstructions of land masses. From this information, researchers were able to substantiate a majority of the boundaries of the originally drawn line. Presently, however, due to the enigmas found on the island of Sulawesi, a portion of the line between Borneo and Sulawesi (Celebes) still remains uncertain (Whitmore 1981). Researchers have identified two genera that contradict the location of the line: the macaque monkey (Macaca species) and the Sulawesi toad (Bufa celebensis) (Evans et al. 1998). Whereas geographical phenomena such as tectonic plate shifts, rising and falling sea levels, and climatic fluctuations have caused the morphology of the Sulawesi toad to remain fairly undifferentiated, the ancestral macaque monkeys have evolved into seven distinct endemic species. The zoogeography on the eastern and western sides of Wallace’s line... ...esi. Evolution. 57:6:1436-1443. Evans, Ben J., Juan Carlos Morales, Jatna Supriatna, and Don J. Melnick. 1998. Origin of the Sulawesi Macaques (Cercopithecidae: Macaca) as Suggested by mitochondrial DNA phylogeny. Biological Journal of the Linnean Society. 66:539-560. Michaux, B. Land Movements and animal distributions in east Wallacea (eastern Indonesia, Papua New Guinea and Melanesia). Palaeogeography, Palaeoclimatology, Palaeoecology. 112:323-343. Raven, Henry C. 1935. Wallace’s Line and the Distribution of Indo-Australian Mammals. New York. Schulte, James A. II. Jane Melville, and Allan Larson. 2003. Molecular phylogenetic evidence for ancient divergence of lizard taxa on either side of Wallace’s Line. The Royal Society. 270:597-603. Whitmore, T.C. 1981. Wallace’s Line and Plate Tectonics. Clarendon Press. Oxford University Press, New York.

Nutrition leads to Academic Success and better life

All of us have an amazing gift, have you ever considered how incredible the human body is? Just look at what the brain is capable of doing and how it deals with our daily classroom requirements. Our brain needs several very important ingredients to make it more efficient with our academic success. Shockingly, fats are critical, our brains need good fats. We also need proteins, carbohydrates and water. These ingredients are really necessary for us to process information effectively. We will now look at the way our brains work. Within your brain, a biochemical process of learning is occurring, that parallels the classroom experience. Making connections, finding meaning, and solving problems are learning tasks that require lightning-fast electrical impulses between areas of the brain It's 5:30pm. You just arrived for your class after a long day at work. You have prepared yourself for this learning experience of visual input, hands-on activities, reading and experimentation – to absorb as much as possible (Norman). You look around your class room, do you see bright eyes and positive, expectant expressions, or do you see squirming, sleeping, or distracted fellow students. Do you notice if your peers are stressed, depressed and anxious? According to experts, the internal environment of the brain is an integral part of learning, just as important as the classroom environment. You may find in some cases students are not able to learn due to poor nutrition or inadequate hydration (Norman). A balance diet is critical to health, and physicians are concerned about today’s increased marketing of junk food and fast food. A trend that so alarming that some have termed it the next â€Å"tobacco† (Jenkins). Within your brain, a biochemical process of learning is occurring, that parallels the classroom experience. Making connections, finding meaning, and solving problems are learning tasks that require lightning-fast electrical impulses between areas of the brain. Formation of memory requires physical growth and reshaping of networks of brain cells. So that wonderful experience – when the lights go on and you say, â€Å"I get it! † – is a neurochemical process as well as an academic one. By nourishing the brain with healthy food and water, you will optimize the internal environment, enabling you to truly engage in the classroom environment and achieve your potential by knowing what your brain needs (Norman). The nutrients that help our brains work well are found in high concentration in the Mediterranean diet (Jenkins). Place your two fists together, with your inner wrists touching. Your brain is about this size and shape. Most of us have seen the rubbery pink models which aren’t a good representation; the brain is amazingly soft, composed primarily of fat and water. It is grayish and pudding-like – composed of 100 billion brain cells – called neurons that drive our thinking, learning, feeling and states of being. Neurons need good fats, protein, complex carbohydrates, micronutrients – vitamins, minerals, phytonutrients, and water. These nutrients are necessary to power the learning functions of neurons. It’s amazing how our neurons connect (Norman). Just imagine your neurons are shaped like an outstretched hand, with fingers spread. Dendrites (fingers) receive information from other neurons, which is then sent through the axon (arm) to another neuron. The connection between two cells is called a synapse, where the dendrite of one cell nearly touches the body or axon of another cell. Neurons can connect multiple times with the same cell; grow extensions to connect with distant cells, and connect with many different cells at once by growing more dendrites. The brain is dynamic, responsive, and efficient: new connections will be made to record and integrate new information learned. Old, unused connections will be pruned away. This process of building and pruning is not confined to the time of the classroom experience, but continually evolves with all learning that occurs in your life, integrating what is learned within and outside the classroom, integrating life's experiences into the knowledge base and personality we have. The raw material for building and pruning of these connections comes from the food we eat. The big question is what should we feed our brains and body (Norman)? In past years fat was considered an unhealthy part of your diet, now we know that good fats are essential. Our solid matter of the brain is 60% fat, being that our brain consists largely of fatty membranes. Most brain fats are polyunsaturated, meaning their structure contains few or no double bonds which makes the molecules flexible. These fats help maintain flexible, dynamic membranes that are able to transmit and receive information, and maintain other cell functions such as energy production and stores water. Cholesterol is a saturated fat that is often linked Adkisson 4 ith heart disease, but the right cholesterol is an important part of a healthy brain. Sufficient quantities of cholesterol are manufactured in the body without dietary sources. Fat provides energy for the brain as well as a transformation using B-vitamins and other trace nutrients within the neuron to produce pure ATP. The best fats to consume are omega-3 oils from fish, nuts, seeds and dark leafy greens. The next ingredient provides the building blocks of our entire body (Norman). Protein provides amino acids that are used to form our neurotransmitters (NT) and support structures in neurons. Tryptophan from turkey and milk is used to produce serotonin, an NT creating feelings of well-being. Tyrosine, an amino acid found in almonds, an avocado, bananas and meat, is used to make dopamine, associated with enthusiasm (Norman). Our bodies produce about half of the twenty amino acids it needs the other ten are obtained from the foods we eat (Jenkins). Amino acids are also reassembled into powerful antioxidants that are used to protect DNA and other cell components from damage. Proteins also form receptors; structures embedded in membranes that aid in cell communication. All of us need energy and the best was to get it is through the following (Norman). Carbohydrates are the number one energy source for our brain. Sugar is the main fuel for the brain. Most of us have noticed a boost of energy when we eat something that provides sugar. Keep in mind that consuming excessive sugar for breakfast, causing bursts of energy followed by headaches, trouble concentrating, or drowsiness. When our sugar levels rise in our bloodstream, the pancreas releases insulin, which directs sugar into cells, to keep our blood sugar at a stable level. The more sugar we eat causes more insulin to be released, which leads to drowsiness. Many persons instinctively reach for more sugar to boost their energy, thus initiating this cycle again. People, who begin their day with a large donut and sugary juice drink, have a candy bar for a snack, followed by a soda afterwards. This becomes an addiction that’s very difficult to overcome the awful rollercoaster effect of the sugar-insulin response. The best way to overcome it is to make sure your meals contain complex carbohydrates – i. e. whole grains or products made with whole grain flour, rather than refined sugars. Nonetheless, the absorption rate of refined sugar is generally higher, causing a greater release of insulin. One must not forget the next very important ingredient that 60% of our bodies are made up of (Norman). I’m so amazed with the way our neurons store water in tiny balloon-like structures called vacuoles. Water is necessary for optimal brain health and function. Water maintains the tone of our membranes for normal neurotransmission. It improves our circulation and helps in removing wastes. It also keeps our brain from overheating; lack of water could cause serious damage. Dehydration can lead to fatigue, dizziness, poor concentration and reduced cognitive abilities. Even mild levels of dehydration can impact learning performance. It is interesting to note that hydration has been found to affect exercise tolerance. People who are dehydrated tend to feel tired during exercise and avoid activity, a risk factor for obesity. When you are hydrated well before exercise and drink water while exercising leads to an enjoyable experience with less fatigue. It’s encouragement to keep a water bottle at you desk to sip throughout your classes to achieve the recommended intake of water throughout the day. Nutrition and hydration make a difference that helps the foundation for healthy learning. Making healthier choices is an essential part of your education and well-being. Keep water bottle at your desk throughout your class periods. Eat healthy treats such as whole fruit, whole grain crackers, and veggies. Learn how to choose the healthiest foods from the menus at the mall or carry a lunch. Incorporate healthy nutrition at work and home. By making these small changes you’ll be more attentive, and able to enjoy learning and improve you and your families’ lives (Norman). We all have a gift from God, our bodies are temples. We need to take care of it by feeding it properly, exercising and keeping it healthy. Some of us do not do that, unfortunately. We live in an unhealthy nation. There are steps we can take to make changes that can improve our academic success and lives. Sixty percent of our brain is made up of good fats that we should ensure we get. Proteins support structures in neurons. Carbohydrates are the number one energy source for our brain and water is necessary for optimal brain health and function. A person should have enough respect for their bodies to feed it and make it healthy.

Good Research Topic Essay

Many at times choosing an appropriate topic seem like a herculean task as a lot of problem areas may come to mind at the time of choosing the topic. What is more frustrating is being able to settle on a brilliant topic. Choosing the research topic is one of the most critical steps in conducting a successful by all standards. The truth is, the search for a good research topic is a daunting task, especially when researchers are often expected to know how to identify or figure out a good research question by themselves. It also is important for us to keep in mind that an initial topic that we come up with may not be the exact topic which we end up writing about. Research topics are often fluid and dictated more by the student’s ongoing research rather than by the original chosen topic. Such fluidity is common in research, and should be embraced as one of its many characteristics. The ability to identify and develop a good research topic depends on a number of factors. Fortunately, with every problem, there is always a place at which we can use as a starting point that will hopefully lead us to a desirable solution. The first important factor to consider when selecting or choosing a good research topic is to choose a topic that is of interest to them. The researcher should be able to ask themselves and identify where their interest lies, after all every individual will have at least an interest in one area or another. The fact that students approach their supervisors/ advisors with questions if they are faced with any confusion when conducting their research, the importance of the research advisor also having an interest in the chosen topic cannot be over emphasised. Research supervisors or advisors to a large extent, has a duty to coach, and give critical comments and reviews to the chosen topic. Uri Alon, a theoretical physics major turned systems biology expert (who is now one of the most renowned scientists in his field), per his own experience gave this piece of advice; â€Å"listen to your inner voice. † As he indicated, interest in a research problem is a subjective experience. In most instances, one’s actual interest clashes with the public interest and makes it impossible for the researcher to identify what their actual interest lies in. This however does not mean that pursuing a research of public interest is not a good option; in any case, a good research should be able to benefit the general population as a whole. We must be able to distinguish what we are interest in from other people’s opinion. This is what will inspire us and enable us stay focused throughout our research journey. For instance we can search within our hearts and minds problems in our various communities, industries or even continents which we are passionate about and would wish for these problems to be solved. This will help sieve out the many options from external sources such as the media, and focus on what we are interested in. In effect, if we have a research problem that has been bugging us for quite some time, chances are we have found our true interest to conduct our research on. Another attribute that makes a chosen topic a good one is whether the researcher has the requisite knowledge in their area of interest. It should be noted that doing a literature review enables us to have more insights in our area of interest, narrows down our research focus and directs us to ask more specific questions. In addition, knowing how much knowledge base is available on our chosen field will help us figure out what strategy to adopt in finding data. We can also read some other publications other than the text books and famous business journals available online as well as in print versions to be abreast with our chosen problem area. No matter how much potential our research question has, if we do not have the needed time to conduct our study, it can easily be a wasted effort and disappointment. A researcher can work on a time-feasible research project without having to sacrifice their interest, by breaking down the research problem into several smaller, manageable and more specific questions. It all depends how early they start their research activity. The main point here is for us as researchers to be more realistic about the time available and identify our research question accordingly. In order to ascertain whether an identified problem area must be researched on, it must satisfy primarily three (3) main conditions: i. There should be a perceived difference between what the current situation in the problem area is and what it should have been, all things being equal ii. The reason or reasons for this difference should be ambiguous. If the reason is readily known, then there is no point researching this problem area iii. There should be more that one (1) possible solution to the problem identified. It is very important and of a high significance that one chooses a research topic which is of significance to the current scenario in the society and one’s field of study. One therefore has to select research topics pertaining to business and management practices. Relevance is the key word in this regard. A clear understanding of the assignment will allow the student to focus on other aspects of the process, such as choosing a brilliant topic, which is, identifying the problem area and identifying their target audience. If a possible research topic is not addressing a priority problem, it is not worthwhile researching into it. To avoid duplication, care must be taken to ensure that the chosen topic has not been researched on. If one can find answers to the identified problem in already available, published or unpublished information, or just by using their common sense, then it will not be worthwhile conducting the research on the selected topic. Where it has been established that the problem area has already been researched into, the researcher must investigate whether the most important aspects of the problem area(s) still require some answers or the answers gathered by the predecessor researcher does not address the problem in its entirety. In this case, the same topic could be chosen otherwise the topic should be dropped. One of the most common difficulties in selecting a research topic is focusing on appropriate questions. Initially it might appear that the most exciting, interesting and relevant questions require a 10 year research programme, a team of research assistants and a multi-million research budget! But that isn’t actually the case. The question here is, â€Å"how can you make sure that the research project is feasible, manageable and ‘do-able’ within the normal constraints that he/ she will find themselves in? There are several practical considerations that almost always need to be considered when deciding on the feasibility of a research project. First, the researcher has to think about how long the research will take to accomplish. In addition, the researcher has to question whether there are important ethical constraints that need consideration. Also, one needs to establish whether they can achieve the needed cooperation to take the research project to its successful conclusion. Last and most importantly, the researcher should consider how significant the costs of conducting the research will be. Failure to consider any of these factors can be disastrous to the whole exercise. In general it is advisable for the one conducting the research to choose a topic that has the interest and support of the relevant authorities. This will increase the chance that the results of the study will be implemented. Topics that do not have the support or backing of the decision makers should be avoided as chances are they might never be implemented. In choosing a good research topic, the researcher must also consider the urgency in the needed research results for making a decision or developing interventions. Consideration must be given to which research should be done first and which could be done later. In effect, if the research cannot be done in a timely manner, then it better left not looking into. Topics or problem area that has been identified should be ethically acceptable. The researcher must be mindful of the possibility of their chosen area causing harm to others. We should consider whether there are any relevant ethical issues associated with our chosen area. If we happen to think our research isn’t ethical, we must drop the topic. In relation to the second part of the question which requires us to give five (5) examples of a good research topic and justify why we have chose them are as follow: Why doesn’t the average Ghanaian feel the effect of low inflation in their pockets? There have been impressive stories about declining inflation rates in Ghana in the past few months. The Ghana Statistical Services recently reported that inflation rate has decreased from 15. 2% in December 2003 to 8. 8% in January 2013. But while officials are painting a rather rosy picture of the economy, the average Ghanaian feels very ambivalent about these reported rates for the simple fact that they can hardly see the impact on their everyday cost of living. Economists have debated the seriousness of inflation since time immemorial, yet its economic cost remains ambiguous. It seems no matter the real economic cost of inflation, it does not show a real picture in the cost of living of the average Ghanaian. The confusion surrounding inflation rates in Ghana has to do with measurement problems. There are about three (3) ways of measuring inflation, that is, by the consumer Price Index (CPI), Producer Price Index (PPI) and the Gross National Product (GNP) deflator. The most commonly used index in Ghana is the CPI. Conducting a research on this problem area will inform us whether the CPI way of calculating the inflation rates reflects the actual state of the economy. In addition, we will figure out whether the various consumer products included are realist. The pricing structure of housing units in Ghana, how can it ever be regulated? Compared with other advanced countries, Ghana’s housing industry is at a rudimentary stage. High property prices particularly in the urban centres fuelled by a rapidly growing middle class and an uncontrollable urbanization have turned the housing industry into one of the critical developmental issues facing policy makers. It has been argued that the boom in the housing sector is largely driven by the surge to remittances. Others are of the opinions that the sector has experienced growth mainly because non-resident Ghanaians who have access to low-interest global funds are increasingly investing in the housing sector. If this is the case, then how come houses in Ghana are not affordable? A study into this area to a large extent will reveal the factors driving the pricing of housing units and alternative ways to make houses affordable to the middle class. Women in the corporate management, are they really improving performance? The impact of gender diversity and corporate leadership is not a new phenomenon. Gender diversity within senior management teams has become an increasingly topical issue for three related reasons. First, although the proportion of women at board level generally remains very low, it is changing across the world. Second, government intervention in this area has increased. About seven (7) countries have passed legislation mandating female board representatives to address the issue of fairness and equity. The third and most interesting of the debate around this topic has shifted from an issue equity and fairness to a question of superior performance over their male counterparts. If gender diversity on an entity’s board implies greater profitability then it would make sense to have more women in senior management regardless of government directive. This topic is of interest to a large number of people and as such has a lot literature available on it. It will make a brilliant research topic for these reasons. Are auditors really independent as they are perceived to be? Auditor independence has been termed the cornerstone of the auditing profession, since it is the foundation for the public’s trust in the attest function. However, auditors are faced with pressure to compete among themselves and the likelihood of them not being completely independent has increased overtime that is, staying in business over conforming to ethical requirements. A research in this area will inform us on the actual or perceived independence of auditors and how the business and ethical aspects can be managed. There will be a great literature review on this subject as are result of the Eron scandal in 2011, plus it is of interest to the corporate world. The social network phenomenon, Is it doing more harm than good to our relationships? It is a known fact there are many positives to social media and like everything, there is always a negative to balance the source. As social networks like facebook, twitter, myspace, instagram etc have left positive tracks within our lives; it has also affected us by turning us against one another. Social media whether we like it or not affects our relationships from family, both nuclear and extended, friends, schoolmates, work colleagues, marriages, dating partners, the list goes on and on. The question here is whether the positive effects outweighs the negatives and vice versa. A study in this area will help conclude if social media is worth it after all, on our various relationships. The importance of choosing a good research topic is the primary key to unlocking a successful research exercise. Getting the research question right is an essential, although not always a straightforward step in any research project. Settling on a research question is often difficult to do in isolation, therefore obtaining advice from experts and colleagues, collecting information from the literature and developing an awareness of the context in which the research is likely to be undertaken will all contribute to a successful outcome.