Friday, September 4, 2020

A Library Outside the Traditional Library System Article

A Library Outside the Traditional Library System - Article Example I was stuck in my exploration mission. I didn't have the foggiest idea what to do. My cousin had restricted involvement in the online library himself. We communicate something specific through the framework as a request to the custodian about how to continue. The bookkeeper replied in under 48 hours. The tips I got from the administrator on the most proficient method to discover the data I was looking for were helpful. Remote access is the capacity to enter or sign into a system from a remote area (Webopedia, 2007). School ought to give this kind of administration to its understudy body. Remote access has a lot of uses for understudies enlisted at the k-12 level. Instructors can make research centers in their study halls is which all the understudies can sign into a system to appreciate some sort of instructive experience. The educator itself doesn't need to be available during the meeting since remote access permits instructors to screen the framework from an outside area. Understudy realizing that the instructor can screen their PC exercises; since each activity get signed into the framework will carry on well and gain proficiency with the estimation of obligation and discretion. Remote access can likewise give benefits to the k-12 understudies, for example, the capacity to enter the school library or electronic assets to discover data after school that can assist them with their task from their homes. As a piece of group liable for dealing with a school library media framework in the progress procedure of making a site and electronic assets there would be a lot of things that must be taken a shot at, yet the main concern would be on instructing the workforce and instructors on the framework. A school with advancements insufficiencies in its library framework has an incredible chance of having these kinds of inadequacies thought the school. I would set up quick compulsory workshops for the instructors to get them up to information on the National Educational Technology Standards.

Wednesday, August 26, 2020

Literature and the Community

Presentation Literary examinations involve introduction of sonnets, stories, melodies, and show among different types of workmanship to the network. Writing and related investigations go back to when language was first utilized as a mechanism of correspondence. Writing has an assortment of employments in the general public including changing social practices and mirroring the conditions winning in the general public. It accomplishes its capacities through impacting the musings of perusers in different manners. Publicizing We will compose a custom article test on Literature and the Community explicitly for you for just $16.05 $11/page Learn More Firstly, the tales or melodies can impact the contemplations of an individual subsequently empowering this person to draw in oneself in basic pondering the realities introduced in the story. The importance of writing in changing social practices involves scholarly examinations that empower people to contrast their societies and way of life and others in different social orders (Manzo Perkins, 2006, p. 335). This article tries to feature the importance of writing in mirroring the conditions winning in the network as introduced in the story, ‘Metamorphosis’ by Franz Kafka. Then again, the article examines the ‘Lesson’, which is a story composed by Toni Cade Bambara with the point of demonstrating how people and social orders influence each other with regards to writing. How does writing mirror the network? Most artistic investigations and types of workmanship give a splendid depiction of the monetary, social, political, and familial factors in different social orders. Along these lines, writing carries a peruser to the setting of the genuine encounters in the network. The people group reflected in the story isn't really the readers’ and by and large, such stories present realities about different networks consequently empowering the peruser to look into the conditions in the two networks. T hen again, writing presents the conditions inside the family, which mirror the practices in the entire society. The story ‘Metamorphosis’, unfurls as the creator presents the life of an ordinary family under the assurance of a persevering dad and spouse. Be that as it may, as the story advances, the creator recounts a disaster where the family man changes into a bug (Diyanni, 2007, p. 612). This implies this individual may no longer accommodate his family. The creator further notes that this man had never whined about accommodating the entire family including his folks and kin (Diyanni, 2007, p. 613). The adverse side of the story is that the man who was a slave for his family gets detached, disregarded and manhandled by similar individuals he thought about before his change. The resolve of the story is that it welcomes the perusers to consider their particular families and social orders so as to uncover any indecencies reflected in the network and family in the story.A dvertising Looking for exposition on american writing? How about we check whether we can support you! Get your first paper with 15% OFF Learn More How does writing mirror the effect of people and social orders on each? Writing has another significant capacity of demonstrating how people impact others in the general public in this way adding to the advancement or disappointment of the social orders. A genuine model is the story ‘The Lesson’, which involves a portrayal of the life of a little youngster and her neighborhood. The young lady lives in a less agreeable neighborhood and her family can't accommodate themselves on the grounds that the creator demonstrates that others were helping them (DiYanni, 2007, p. 428). The circumstance isn't any not quite the same as that of different children in her local creation these children to hold a negative disposition and impression towards others particularly untouchables. The creator shows that their demeanor changes when one of the kids’ neighbors takes them to an alternate neighborhood where life is vastly different. The primary stop they made was at a toy store whereby the costs of different products stun them. Now, the story carries the peruser to seeing the adjustment in the kids’ needing. The adjustment in the children’s disposition is owing to their neighbor who had been away from the area and in this manner she had the experience of live in the outside world. This shows the essentialness of writing as far as permitting the peruser to venture out to a world away from one’s own so as to investigate new encounters throughout everyday life. It is subsequently clear that an individual can't understand the necessities or charms of others without this individual cooperating or having a brief look at the circumstance from the viewpoint of others. Reference List DiYanni, R (2007) Literature: Reading Fiction, Poetry, and Drama (sixth ed.) New York: McGraw-Hill. Manzo, L.C., Perkin s, D.D. (2006). The significance of writing to network interest. Diary of Planning Literature, 20 (4): pp. 335-350.Advertising We will compose a custom paper test on Literature and the Community explicitly for you for just $16.05 $11/page Learn More This exposition on Literature and the Community was composed and presented by client Kayleigh Larsen to help you with your own examinations. You are allowed to utilize it for exploration and reference purposes so as to compose your own paper; be that as it may, you should refer to it likewise. You can give your paper here.

Saturday, August 22, 2020

Fashion is never still, it constantly changes and evolves Essay

Design is rarely still, it continually changes and develops - Essay Example The exposition Design is rarely still, it continually changes and develops researches the thought of style. Style can be applied to numerous fields of human action, for instance, workmanship, music, theater, legislative issues, economy, design â€and it isn't the finished rundown. In the past the term design when utilized as far as garments suggested the nonexclusive style for each and every individual who needed to be in vogue. These days the things have changed totally †garments are not, at this point the indication of fairness with others. Picking one’s style in design is simply the best approach to communicate, to communicate the state of mind or by and large to separate oneself. In this way, today, to be popular intends to have your own inventive design however not to adhere to the pattern of the period. Individuals everywhere throughout the world may look over the assortment of styles: to be a got or to wear sentimental garments, to have a business style or unrest rained †everything is elegant these days. In any case, design begins some place and a few incredible personalities settle on the patterns of the coming season. These choices originate from the Fashion Weeks where the conspicuous style originators show their vision of occasional patterns. The most well known assortments direct design to the remainder of the world. Nonetheless, design can spread and in another way - by means of VIPs. Seeing a celebrated individual in bizarre dresses or with extreme haircut or make up, a huge number of fans begin replicating him/her. Style changes colossally in time, yet in addition in class, salary, nationalities advertisement world perspectives.

Ford Motor Company Case Study Free Essays

â€â€â€â€â€â€â€â€â€â€â€â€â€â€â€â€- â€â€â€â€â€â€â€â€â€â€â€â€â€â€â€â€- Ford Motor Company Case Report â€â€â€â€â€â€â€â€â€â€â€â€â€â€â€â€- Executive Summary Ford Motor Company has a long history, beginning in Michigan in 1903. They have concentrated on structuring and fabricating and have been extremely fruitful, anyway with expanding rivalry, worldwide markets and over-limit the organization needs to see approaches to improve productivity. The organization has executed different projects and procedures to make a lean, responsive framework with better customer guaging. We will compose a custom paper test on Portage Motor Company Case Study or on the other hand any comparable point just for you Request Now Their test is to keep on inquiring about approaches to remain suitable in current market and industry conditions. Dell Computers has been extremely effective with an immediate model and virtual coordination that may or not function admirably for Ford. Substance * ISSUE3 * ANALYSIS4 * ALTERNATIVES6 * RECOMMENDATIONS 7 * IMPLEMENTATION 8 * CONCLUSION8 * REFERENCES9 * ISSUE: The Ford Motor Company is confronting various difficulties including the bearing of CEO Jac Nasser to concentrate on client responsiveness and investor incentive to manage expanding seriousness, an industry with potential over-limit and the venture into globalized markets. Portage had started to actualize frameworks to decrease process duration, improve quality and to bring down expenses. Projects included solidifying item advancement into five Vehicle Centers (VCs), reeingineered procedures, for example, Order to Delivery (OTD), Fort Production System (FPS) and Business to Business (B2B) limit. Moreover, data stream was inspected to beat land limitations, hence turning into a basic part of Ford’s worldwide methodology. During the previous decade the organization has actualized numerous projects and procedures turning into the most improved automaker with consistent upward drifting deals and record benefit sharing. The flexibly chain at first had a base of numerous serious providers until the 1990’s when they started to advance toward less, long haul provider connections. Portage encouraged associations with level one providers who might interface with level two and different providers. With Ford’s support, the providers attempted an assortment of techniques remembering Just-For Time (JIT) stock, Total Quality Management (TQM) and Statistical Process Control (SPC). An impediment rose in the change of IT ability and capacity among the gracefully chain individuals. To arrive at the objective of diminished process duration, making a lean and adaptable procedure, Ford is looking into Dell Computer’s effective direct model to check whether this virtual coordination framework would work for them. The immediate model diminishes the time and expenses of outsider dissemination through direct interfacing with as scarcely any accomplices as conceivable as an approach to improve creation and client responsiveness. The test is to decide whether this framework will work for Ford Motor Company. * ANALYSIS: The CEO’s order is convoluted by different variables. While Dell’s direct model works for Dell, it could conceivably be powerful with Ford. The organization has experienced a time of progress and acclimations to different procedures and headings and keeping in mind that the choice is accessible, a choice isn't critical as Ford is in a genuinely decent position. Dell’s direct model includes a client center, little quantities of provider associations, customization, an in the nick of time stock and assembling. So as to do this, Dell attaches in innovation to convey and arrange these objectives and techniques. They use what they call vertical joining. This implies they work intimately with clients and providers remembering really having staff for site working legitimately with clients and accomplices, sharing data and information to empower adaptability and adequacy lessening process durations. Dell builds up organizations or joint efforts with their clients and providers which is a lot of like controlled re-appropriating. Michael Dell of Dell PCs contends that redistributing is customarily an approach to â€Å"get free of a problem†. His immediate model, conversely, is cooperating with organizations who are treated as if they are inward staff. This model improves the degree of data sharing and inspiration to prevail as a group. Innovation implies that the data sharing can be effectively and viably done in a success win kind of course of action. The test is to keep up these connections and spotlight on the job that needs to be done. Furnishing providers with continuous data and modern interest empowers the provider to act as needs be to meet Dell’s necessities. Expelling various layers and working intimately with clients and providers evacuates the chance of falsehood, response time and capacity to respond, however to make progressively precise conjectures. Dell has had the option to smooth out their client reaction times by helping the client ‘decide’ what they need. They make it simpler for the client to settle on the choices and are at last planning for it while the discussion is going on. Dell goes about as an advisor and coach getting immediate input and key data for arranging, innovative work. They incorporate key individuals from a wide scope of obligations in standard gatherings to guarantee correspondence, thoughts and in general responsibility from the whole flexibly chain. Virtual reconciliation goes considerably further to combine the customary jobs and limits of the flexibly chain. Dell contends that the immediate model and virtual reconciliation is valuable to the client from appropriation to assembling and structure. This model works for Dell, however whether it would work for Ford is the issue. Passage has just decreased it’s flexibly chain base by managing Tier one providers to utilize Just-In-Time stock procedures and different methodologies to improve responsibility and capacity. They executed the Ford Production System (FPS), concentrating on key pieces of the assembling procedure to improve productivity. The Synchronous Material Flow (SMF) was created to guarantee a ceaseless progression of materials. This was finished by utilizing lean assembling ideas, cautious booking and sequenced gathering. Their Order to Delivery (OTD) process was likewise evolved to smooth out the process duration, decreasing the request to conveyance from 65 days to as meager as 15 days. So as to do this they utilized anticipating, keeping 15 days of vehicles in the get together plant’s request bank, utilizing local blending communities for conveyances and a responsive request correction process. To wrap things up they took a shot at something many refer to as the Ford Retail Network (FRN) to test best practices and to make an other appropriation channel. The thought was to solidify Ford’s endeavors to contend with the opposition of other vehicle producers instead of go up against one another. Since Dell and Ford are such various organizations it is hard to know whether vertical reconciliation would work. Dell is a littler organization whose present achievement is because of client center, pull request, speed of reaction and virtual coordination. Interestingly, Ford is an a lot bigger organization with a mind boggling and long-standing arrangement of flexibly chain initiative where buying was truly intensely engaged with the different exercises of the organization. A transition to virtual combination necessitates that jobs move and obligations change to permit more noteworthy coordinated effort and data sharing. Options: Differences between the organizations incorporate seller systems, item and procedure multifaceted nature, age and size of the organization, specialized mastery and command over frameworks. Passage has a lot of control, trouble estimating client needs, higher item multifaceted nature, a solid seller organize and unionized work. Dell is generally new, there is high specialized aptitude, the item isn't as unpredictable, estimating can be genuinely exact and their provider connections are acceptable. Portage appreciates a lot of power over their flexibly chain, assembling, get together and circulation, while Dell will most likely be unable to practice control contingent upon the connections manufactured and courses of action made. As of now, Ford doesn't generally need to settle on a choice to change their plan of action, however there is a push for more noteworthy globalization, effectiveness and adaptability. They can push toward virtual incorporation, remain the equivalent, or embrace a parity of the immediate model with their present model. In light of their size and built up gracefully chain, an advance toward vertical joining and an immediate model would mean genuinely intense switches and surrendering controls that have been deliberately evolved over the previous decade. All things considered, remaining the equivalent would not be prudent, as the market is progressively serious on the nearby and worldwide stage. Portage will be required to take a gander at further adjustments to their activities so as to remain serious. Suggestion: It would be prudent for Ford to look at vertical joining in probably a few zones of their activities. Since this requires elevated levels of innovation, they can work with Tier one providers to create coordinated efforts and increasingly broad data sharing. Doing nothing isn't generally an attainable choice in fruitful business and full combination would be hard to achieve and my not have the outcomes that Dell has because of the different contrasts in the organizations and their items. Execution: Ford can utilize center gatherings and ordinary gatherings to push toward an immediate model in probably a few zones of the business. The seller system might be utilized as a preferred position to estimating on the off chance that they work all the more intimately with the devel

Friday, August 21, 2020

Hobbes vs the Fool Free Essays

Hobbes versus the Fool In Hobbes case, equity is described supporting a contract, and for the individuals who break their pledge will be punished likewise. The imbecile first communicates his attestation having â€Å"said in quite a while heart: ‘there is nothing of the sort as justice’† (L p. I ch: xv [4]). We will compose a custom article test on Hobbes versus the Fool or on the other hand any comparable point just for you Request Now On the off chance that there are no pledges to be broken, this would connote neither just or crooked activities exist. The numb-skull by dismissing the truth of reasonableness is dismissing the accomplishment of contracts by and large, yet as we as of now comprehend from our own ability, the fool’s dispute is unsound. In consistently cooperations people oversee in differing models bolster their pledges. Here, Hobbes makes the fool’s place show up explicitly false for its prominent treachery of the veritable world. However, as he broadens, it isn't the situation that the simpleton disproves the truth of reasonableness thusly. He answers, â€Å"[the fool] doesn't in that invalidate that there be contracts and that are sometimes broken, every so often kept, and that such break of them might be called unfairness, and the recognition of them justice† (L p. I ch: xv [4]). Anyway the moron acknowledges as verifiable that it is exactly his privilege of the agreement, one made in developing piece of a federation, that it is impeccably on favorable terms to better ones spot regardless of whether he will take from his or another contract. The period contract from Hobbes perspective recognizes a sort of understanding where the two gatherings either submit to satisfy their section, one by and by and the other later on, or both at an ensuing time. This is particular from an ordinary understanding in which the two gatherings continue by and by, neither having the likelihood to adulterate their exercises from their understanding. Hobbes recognizes a covenant’s defenselessness to tricky understanding, when one or the two gatherings assents to their part with obscure points, or when one or the two gatherings makes a real duty and resulting wind up breaking it. For the moron, in the event that he has a likelihood to better himself in any capacity at all he will oversee so regardless of any agreement made. In any case, the blockhead positively acknowledges as genuine that he has the privilege to break one agreement in the event that he feels that he has uncovered himself to strike unnecessarily expanding his helplessness as the pledge proceeds. Hobbes creates as the numb-skull saying â€Å"every man’s preservation and happiness being promised to his own consideration, there could be no reason why each man probably won't oversee what he considered conduced thereunto, and in this manner moreover to make or not make, hold or not hold, agreements was not in opposition to cause, when it conduced to one’s benefit† (L p. I ch: xv [4]). From the fool’s perspective it is just rational to break contract with different ones, being enemies with every other one as opposed to of holding agreements with the individuals who may cross him in reality as we know it where each individual is simply trying to endure. At this issue securing against of one’s own life just as misuse of different ones, chief in various circumstances to their reduction of life, are uncovered with some basis. Hobbes ensuing describes the probable circumstance of competing people and their technique of assault. Hobbes sees the privilege of the individually to oversee anything is fundamental to suffer, at the very least while abiding inside a State of Nature and Ware, morals it might be said non-existent. Hobbes discredits the simpleton, conveying the truth of reasonableness inside a republic. It is the individual’s directly as it is described in the State of Nature and Subsequently the State of War of which we are each of the a section, as long as we stay alive without insistence on and affirmation of a shared sovereign, is therefor constantly called into request while at the indistinguishable time recognized and upheld. Hobbes states â€Å"in a status of contention wherein each man to each man is an adversary, there is no man can wish by his own capacity or mind to retaliate himself from obliteration without the help of confederates† (L p. I ch: xv [5]). In this manner in anxious to take out one’s self from a condition of contention, banding at the same time is the main salvation and this needs pledge at long last creating in a federation. For Hobbes, the less reasonable is that viewed as which adds one to live as an individually in spite of every single other one, breaking pledges or creating none. The more reasonable thought about at that point: recognizing reality as a component of a get together of others; supporting some stipend of decency, some reality in attestation between youthful people under a common guideline. Some definitive confirmation upon the circumstance of collaborations of people ought to be made, recognizing an across the board power unmistakable and overhead the body of the get together, and more forceful than any individually in order to support control. In alliance Hobbes fights, force and security can be found, declaring â€Å"he certifies he imagines it cause to misdirect those that help him can in cause foresee no different involves of security than what can be had from his own solitary power† (L p. I ch: xv [5]). Here, Hobbes gauges the scale between the equitable and the treacherous, the individually and the gathering, genuineness and conceited sly, uncovering the advantage of quiet over war. The imbecile is just engaged with short seen objectives, moment requital for one’s exercises, which live for the most part in the condition of nature. Hobbes thinks about the bigger bit of leeway of depending on different ones, or at the very least living in a get together with a broad point battling that living inside a ward is the ideal option on the grounds that the favorable circumstances exceed the misfortune. He considers the basic circumstance for the truth of just and crooked activities when he creates, â€Å"there ought to be some coercive influence to urge men indistinguishably from the introduction of their covenants†¦ †¦ and to make great that appropriateness which by shared understanding men drop by, in reward of the all inclusive right they surrender; and such influence there is nobody before the erection of a commonwealth† (L p. I ch: xv [3]). Hobbes expresses that accomplishing the â€Å"secure and unending felicity of heaven† is vein, â€Å"frivolous†, inâ a State of Nature, â€Å"there being nevertheless one way possible, and that isn't breaking, yet holding of covenant† (L p. I ch: xv [6]). This is his immediate issue with the numb-skulls affection for totally recognizing and misusing freezing hard independence. He considers that nothing will pass on us out of a State of Nature and War other than shared affirmation of a sovereign influence which can, as a result of it’s influence, manage all men (in province) with the end goal that nobody by-one see’s it in his better worry to rebel. This salvation for man, without dismissing that he activities for the benefit of himself, Hobbes explains:â â€Å"The last beginning, end or consider men (who routinely love freedom and territory over others) in the presentation of that restriction upon themselves where we glimpse them live in districts is the prescience of their own safeguarding, and of a progressively satisfied life in this way; that is to state, of getting themselves out from that pitiful status of contention, which is definitely consequent†¦ †¦ to the common interests of men, when there is no clear capacity to hold them in wonder, and tie them by stress of punishment to the resentation of their contracts and actuality of those guidelines of condition set down in the fourteenth and fifteenth sections. † (L p. II ch: xvii [1]) Here, Hobbes relates the exchange off. One ought to indispensably stop certain individually benefits, and in return are excluded from a condition of war. The consistent qua lity of the district, of the present aspect of quiet, and in like manner of the sovereign are for the most part dependent upon this â€Å"awe† Hobbes speaks about and the concern which is fundamental for restricting one to the satisfaction of agreement. He fights that assenting to pledge out of stress of one’s own life, merits that one ought to satisfy it, saying that in â€Å"covenant to yield payment, or administration, for my life, to an adversary [in the province of Nature], I am constrained by it† (L p. I ch: xiv [27]). Hobbes shows the false trade off that in managing ceaselessly some of you’re option to oversee anything you enchant, to such an extent as it is allowed in conservation of you’re life in the State of Nature, which has no confine, you instead of increase stress, of the sovereign and it’s direct, however besides a stress over those round you who may choose to misuse your have faith in equity. In the ‘natural’ state stress is seen as basic for the sensible and tired to continue ensuring against of their life. While coordinating the State of Nature, to that of a republic we glimpse stress lives non the less, when there is a decision sovereign. Dread resembles the hardware which drives the engine of the federation, which Hobbes states safeguards in opposition to a condition of war. This concern he states, is the â€Å"terror of some punishment bigger than the bit of leeway they envision by the break of their covenant† (L p. I ch: xv [3]). Be that as it may, stress lives as a completely pivotal endurance constituent in the State of Nature also, and along these lines isn't sure thing benefitted or traded in equity. Hobbes commits us the possibility of The Third Law of Nature to characterize truth, saying that in light of that â€Å"which we are obliged to move to another such benefits, being kept, ruin the quiet of mankind†¦ †¦ [and thus] men present their pledges made, without which contracts are in vain†¦ and the privilege of all men to everything leftover, we are still in a status of war† ( L p. I ch: xv [1]). It is possible that it is reasonableness living in a condition of quiet, or nothing just or u

Tuesday, August 11, 2020

New Student Photo Series 2013 Post 2 COLUMBIA UNIVERSITY - SIPA Admissions Blog

New Student Photo Series 2013 Post 2 COLUMBIA UNIVERSITY - SIPA Admissions Blog Our second photo submission comes from Melissa Savetsila.   Melissa is an MIA candidate, Class of 2015 at SIPA.   She is a public servant and has held positions with the British Council, U.S. Department of State, U.S. Department of Commerce and the Permanent Mission of Thailand to the United Nations.   With my American Embassy colleague at a charity walk to celebrate the 175th Anniversary of Thai-US Relations in Bangkok. I was the second female finisher!   At Victoria Terminus, Mumbai, a driving force behind Indias growing economy and one of the busiest commuter rail stations in the world. Representing a high-level delegation of Thailand at the United Nations where I desire to achieve more sustainable impact, not just in value but also in ethical terms. If you are an incoming student and wish to share your photos on our Blog, please follow the (very few) parameters in an earlier entry to submit your photos. Happy Friday!

Wednesday, June 24, 2020

Lean Manufacturing Dissertation - 7975 Words

Lean Manufacturing (Dissertation Sample) Content: Lean ManufacturingThe Relationship Between Lean Manufacturing, Activity Based Costing (ABC) and Financial Performance in World-Class Manufacturing Organizations. Students NameCourse TitleInstructors NameDateAcknowledgementsMention people who have helped you in the course of working on this dissertation. Insert as appropriate, a statement to the effect that you acknowledge the universitys non-plagiarism policy. Also, state that the dissertation is your original work. Mention contributions that did not originate from you e.g. something written by your professor but you chose to adopt it.Signature DateTable of Contents TOC \o "1-3" \h \z \u  HYPERLINK \l "_Toc392330280" ABSTRACT  PAGEREF _Toc392330280 \h 7 HYPERLINK \l "_Toc392330281" 1. INTRODUCTION  PAGEREF _Toc392330281 \h 8 HYPERLINK \l "_Toc392330287" 1.1 Background  PAGEREF _Toc392330287 \h 9 HYPERLINK \l "_Toc392330288" 1.2 Objectives  PAGEREF _Toc392330288 \h 12 HYPERLI NK \l "_Toc392330289" 1.3 Research Questions  PAGEREF _Toc392330289 \h 12 HYPERLINK \l "_Toc392330290" 2. LITERATURE REVIEW  PAGEREF _Toc392330290 \h 13 HYPERLINK \l "_Toc392330293" 3. METHODOLOGIES  PAGEREF _Toc392330293 \h 18 HYPERLINK \l "_Toc392330295" 3.1 Research  PAGEREF _Toc392330295 \h 18 HYPERLINK \l "_Toc392330296" 3.2 Questionnaires What they are  PAGEREF _Toc392330296 \h 20 HYPERLINK \l "_Toc392330297" 3.3 Validity of the questionnaire  PAGEREF _Toc392330297 \h 21 HYPERLINK \l "_Toc392330298" 4. LEAN MANUFACTURING  PAGEREF _Toc392330298 \h 22 HYPERLINK \l "_Toc392330299" 4.1 The history of Lean Manufacturing  PAGEREF _Toc392330299 \h 22 HYPERLINK \l "_Toc392330300" 4.2 The principles of lean concept  PAGEREF _Toc392330300 \h 23 HYPERLINK \l "_Toc392330301" 4.3 Muda, Muri and Mura  PAGEREF _Toc392330301 \h 25 HYPERLINK \l "_Toc392330302" 4.4 The Ideal Lean Enterprise  PAGEREF _Toc39233030 2 \h 27 HYPERLINK \l "_Toc392330303" 5. THE TECHNIQUES AND TOOLS OF LEAN PRODUCTION  PAGEREF _Toc392330303 \h 28 HYPERLINK \l "_Toc392330304" 5.1 5S System  PAGEREF _Toc392330304 \h 28 HYPERLINK \l "_Toc392330305" 5.1.1 Brief History  PAGEREF _Toc392330305 \h 28 HYPERLINK \l "_Toc392330306" 5.1.2 Implementing 5S  PAGEREF _Toc392330306 \h 30 HYPERLINK \l "_Toc392330307" 5.1.3 The 5S system in greater detail  PAGEREF _Toc392330307 \h 31 HYPERLINK \l "_Toc392330308" 5.2 Just-in-Time technique  PAGEREF _Toc392330308 \h 33 HYPERLINK \l "_Toc392330309" 5.2.1 History of JIT manufacturing  PAGEREF _Toc392330309 \h 33 HYPERLINK \l "_Toc392330310" 5.2.2 Challenges faced in JIT implementation  PAGEREF _Toc392330310 \h 34 HYPERLINK \l "_Toc392330311" 5.3 Kaizen  PAGEREF _Toc392330311 \h 35 HYPERLINK \l "_Toc392330312" 5.4 Kanban  PAGEREF _Toc392330312 \h 36 HYPERLINK \l "_Toc392330314" 5.4.1 Single and double kanban systems  PAGEREF _Toc392330314 \h 37 HYPERLINK \l "_Toc392330317" References  PAGEREF _Toc392330317 \h 39 HYPERLINK \l "_Toc392330329" Annexure  PAGEREF _Toc392330329 \h 41ABSTRACTLean manufacturing is the ability to produce goods against a background of changing conditions. These changes are unpredictable and constant. The aim is to be responsive to changing customer needs. This model operates on the strength of principles that help improve quality, increase productivity and shorten lead time. Ultimately, the goal is to reduce wastage through kaizen or change. In the end, the end consumer gets a product that is free from defects, at the right time and in required quantities.Activity based costing (ABC) is, according to CIMA, an approach to the costing and monitoring of activities which involves tracing resource consumption and costing final outputs. Resources are assigned to activities, and activities to cost objects based on consumption estimates. The latter utilise cost drivers to attach activity costs to outputs. In this methodology, an organization identifies its activities and assigns costs to them which are then added to other resources resulting in the total consumption per product. This costing approach involves adding more overheads (indirect costs) into direct costs. Examples of indirect costs include salaries to office and management staff.This paper looks at how lean manufacturing can be implemented under the activity based costing methodology and how doing so leads to an improvement in financial performance and cost control. Of particular interest, are the challenges faced by organizations in their quest to implement lean production policies and activity based cost management.Keywords: Lean Manufacturing, Activity Based Cost, Cost Control, Management Control, Lean Accounting, Financial Performance, Manufacturing Companies/organizationsINTRODUCTIONManufacturing concerns, in their quest to produce goods profitably are in a continuous search for ways of utilizing the available resources as efficiently as possible. They optimize their utilization of time, money, factory space and manpower. Most cost improvement techniques in use today were developed eons ago, and specifically, during the manufacturing era. In modern times, these methodologies have had considerable success albeit with challenges. Activity based cost stresses on the need for doing things right. Management teams reckon that doing so reduces wastage. Lean manufacturing is a production tool that lays emphasis on following a flow process while removing waste. A lot of research has been done in this area. Nonetheless, it is interesting to note that lean manufacturing can be integrated with other management systems such as activity based costing. The objectives of this research are among others:To gain a comprehensive understanding of the principles behind lean manufacturing and activity based costing.To define world class manufacturing, t he principles behind it and how companies pursuing this model manage to control costs and achieve improved financial reporting statuses.To find and define the relationship between lean manufacturing and activity based costing.To establish the effect of implementing lean manufacturing and activity based costing. Further, to assess its impact on cost control and financial performance.BackgroundLean manufacturing is a way through which firms produce goods by eliminating waste. It also involves the use of flow processing as compared to queuing or batching. The process is also referred to as lean production and was designed by Toyota Motor Corporation. The management process in use today is, therefore derived from the initial Toyota Production System also abbreviated as TPS. This and other techniques had their origin in the Manufacturing era. In this context, firm, company or organization refers to private businesses, government agencies or not-for-profit organizations.Irrespective of th e type of business entity under review, it is evident that companies have been investing in resources meant to improve their activities, provide quality products and make profits. Behind all these activities is the intention by management teams to attain efficiency. While these methodologies have worked with a considerable amount of success, there have been a series of challenges too. When Toyota was developing lean production, it borrowed heavily from lessons learnt in textile factories where broken threads meant that entire cloth production processes had to grind to a halt.Lean philosophy focuses on reducing seven wastages as proposed by Toyotas former chief Engineer, Taichi Ohno. In his opinion, once these waste areas were controlled, it would result in improved customer value. Toyota grew from a little known company to be the largest automaker in the world. This steady growth has had researchers and students alike developing a keen interest on how Toyotas achievements came about . Lean manufacturing has therefore been credited with:Improving an organizations productivityIncreased share of the marketReduction of labor costsElimination of processes that add little or no value to the finished productIn essence, the lean manufacturing philosophy has helped achieve more productivity under constraints such as space, money and time. Apart from Toyota Motor Corporation, the philosophy has worked well in other places worldwide.Activity based costing, abbreviated as ABC. According to Hansen and Mowen (2007), the main objective of activity based costing is to manage activities to reduce costs and improve customer value (48). From a manufacturing point of view, the focus is always to improve efficiency which leads to low production costs. At the same time, while the management is implementing this costing methodology, the other bottom line should be to improve customer value. An organizations management can choose the type of products the company will produce. Moreover , managers identify the most appropriate activities that would be necessary for the efficient manufacturing of those products. The overall aim of activity based cost accounting systems is to trace over-allocation of resources. It should be remembered, at this juncture, that activity based costing (ABC) attaches cost to activities not products. Hansen and Mowen further argue that it is the management of activities and not that of costs that leads to successful cost control in advanced manufacturing environments. From the point of view of this dissertation, such environments are duplicated in world class manufacturing organizations. This, therefore, ties...