Samsung Electronics Essay Essay Example

Samsung Electronics Essay Paper Official Summary Ongoing quality related issues have put Samsung Electronics. one of the world’s biggest building organizations at risk. These quality concerns. spiked through ongoing callbacks and outer infirmities. have produced a progression of awful knowledge going to the work area of value administrator Kevin Sarni. The issues most typically found inside the diseases identified with uncover issues. customer administration support. defective electric constituents. sound. what's more, security. Of the main issues. demonstrate and customer administration support seemed, by all accounts, to be the most harming. When the structures and subjects got seeable. Samsung and its quality chief Kevin Sarni were tested with in a flash setting main drivers. This was non a simple endeavor. despite the fact that with the guide of a Six Sigma Black Belt counsel. Sarni had the option to get down farther subjective examination to discover where activity is essential. We will compose a custom article test on Samsung Electronics Essay explicitly for you for just $16.38 $13.9/page Request now We will compose a custom exposition test on Samsung Electronics Essay explicitly for you FOR ONLY $16.38 $13.9/page Recruit Writer We will compose a custom paper test on Samsung Electronics Essay explicitly for you FOR ONLY $16.38 $13.9/page Recruit Writer Issue Designation In April of 2012. Samsung Electronics. furthermore, its quality director Kevin Sarni confronted a figure of value related employments with their LCD broadcasts. The occupations first surfaced after an ongoing LCD Television callback. In a matter of seconds thereupon. infirmities were created through different beginnings on the web. each piece great as Samsung’s inward sickness database. ConsumerAffairs. the head start of outside customer illnesses. was an autonomous purchaser insight and blogging site. Sarni couldn’t accept the feelings epitomized inside the infirmities found on ConsumerAffairs. furthermore, was worried about the open quickly building up a negative perceptual encounter of Samsung’s stocks. In the days gone by. Sarni had worked explicitly on quantitative manufacture informations and subsequently. needed involvement in the investigation of subjective advances. Samsung’s diminishing quality and expanding figure of diseases must be halted. wha t's more, as the quality director. Sarni realized he needed to assault them. in any case, was confronted with the request of how to make so. Issue Analysis After farther examination of the 33 illnesses posted on ConsumerAffairs. at that spot gave off an impression of being some significant structures. So as to take out the rundown of infirmities it was important to manufacture an even exhibit naming the boss classs of issues. The five boss classs recognized were appear. customer administration. electronic constituents. sound. what's more, wellbeing. After the boss classs were built up. subcategories were made ( Appendix 1 ) . The subcategories are just littler graduated table issues that identify with a greater picture work. A few afflictions truly incorporated numerous aspects. also, are henceforth positioned in more than one boss class. In the wake of classifying and breaking down the infirmities. a fondness graph was made ( Appendix 2 ) . Following. a Pareto examination was built so as to show the aggregate per centum and single frequences of the diseases ( Appendix 3 ) . Both the fondness chart and the Pareto investigation show the two biggest classs being show issues and customer administration issues. These two classs completely added up to 75 % of the issues tended to inside the diseases. The biggest issues in footings of show were lines through the screen. no picture by any means. what's more, a rippling picture. In spite of the fact that there is no thorough grounds. all things considered, a flawed electronic constituent introduced in the broadcasting could do show issues. Client care on the different manus was fairly inconsistent in footings of low frequences in the subcategories with the exception of terminated guarantee/administration programs and non-refundable condition of affairss. These curious diseases of terminated assistance appear to be the most passionate of all. also, in all likelihood the 1s that could build up a negative perceptual involvement with the eyes of the people. Different subcategories. for example, sound and wellbeing. were nearly low in frequence. what's more, henceforth ought to non be the prompt employments to go to. Last. to help with setting main drivers. a circumstances and logical results graph was made ( Appendix 4 ) . The outline comprises of four regions including stuffs. methodology. condition. also, individuals. Activity Plan Because of such a high frequence in show issues. Sarni must go to them with prompt joining in. Accepting that a large number of the show issues are brought about by faulty constituents. for example, the main board. it is of import to put where in the methodology these defective constituents are originating from whether it be inside manufacture systems or suppliers. Since suppliers happen to be toward the start of the flexibly link it is important to get down at that place. Sarni. alongside cross-utilitarian crews from Samsung should quickly plan a visit to their main suppliers of constituents, for example, the central board. When the visits are planned. Sarni and the cross-useful crews will continue expanded reviews of the supplier’s procedures and frameworks. The reviews will abide of expand investigations of the supplier’s gear. strategy capacity. establishments. also, powers. Every supplier they visit. Sarni alongside another executive. will be answerable for rating every supplier. The rating prosodies ought to stay of deformities per twenty-four hours. hurt. flexibleness. reactivity. also, conveying. Evaluations will be recorded on a supplier scorecard thus electronically reported upon come back to Samsung’s office. Dependant on the discoveries. Sarni might be confronted with taking another supplier. that is. 1 who is efficiently ready to run into structure details. At last. once a quality supplier is created inside Samsung’s web of mates. Sarni should coordinate significant endeavor in managing their open introduction. To regulate the supplier’s open introduction extra time. Sarni will put formal closures and step the impossible to miss supplier’s open introduction against these finishes on a normal balance. In spite of the fact that this impossible to miss supplier review methodology may take a couple of hebdomads. it must get down quickly. At last. it will gracefully Sarni a positive answer of whether the defective constituents are provider related. or on the other hand inside related. for example, Samsung’s manufacture system. In the event that so the broken constituents keep on being experienced after the supplier review methodology. Sarni must get down a prompt survey and review of Samsung’s in-house manufacture methodology. After quick activity. the undermentioned term should other than be thought of. The accompanying a large portion of import issue to go to is Samsung’s level of customer administration. Accepting Sarni doesn’t have direct approval over the call place workers. the customer administration administrator will be accountable for turn toing customer administration advancements. The primary measure in bettering customer administration will be the execution of a manners class required for every single call community representative. The manners class will be regulated electronically and will hold a culmination cutoff time. The class will incorporate new rules and convention partner to keeping cut. airting calls. taking obligation. what's more, being empathic towards the customer. Upon the fruition cutoff time. the customer administration administrator must actualize an account framework on all approaching calls to the call community so as to oversee employee’s decorum towar ds customers. Inability to remain by manners rules and convention after taking the decorum class. would follow in termination of business. After essential manners is built up with the call place workers. the customer administration chief must get down approving his representatives to take on bigger obligations and capacities. The main part of customer illnesses from ConsumerAffairs were coordinated towards the call community and their failure to help. Through representative approval. the customer administration administrator will let workers to distribute a discount or supplanting whether or non the customer’s assurance or administration program is lapsed. Not simply will this extraordinarily better customer administration. in any case, it could other than better worker spirit since representatives will encounter a more noteworthy feeling of intensity. Last. in the wake of bettering customer administration in the call community. farther advancements might be planned for quenching specialists. Sarni alongside top bearing must do the assurance to redistribute nearby fixs. By and by. on location fixs are doing numerous employments for Samsung each piece great as its customers. Ordinarily the expert has been not able to patch the Television whether it was a result of inaccessible parts. wrong diagnosing. or on the other hand just an inadequate groundskeeper. Then again of looking to deal with all features of the worry inside. Samsung must connect with an outside house with progressively experient experts. To get down redistributing nearby fixs. Sarni alongside top course should continue examine so as to happen fix organizations that serve each land part. Upon decision. Samsung’s customer administration supervisor will set up an arrangement to give fix requests to the facilitating organization. This will let requests to be electronically moved to the facilitating organization. who will so be answerable for shipping out the fix starting there on. Samsung’s call focus will so expect confirmation that the fix has been performed and catch up with the customer. Not simply will the redistributing permit Samsung to focus on its core concern designs. in any case, it will other than chop down the aggregate of cash tied up in resources, for example, fix trucks. apparatuses. what's more, parts.

Defining the Symbol1 essays

Characterizing the Symbol1 expositions ?Individuals exist and connect in a reality which they characterize themselves. Within this reality they utilize social articles, that is, anything utilized between to on-screen characters in social circumstances that have importance and capacity in that social condition (Charon 46). Numerous social objects are utilized to speak to something different and are deciphered to pass on additionally meaning. These social items are known as images and it is the center of the emblematic interactionist point of view. Just characterized, an image is something that represents something different. In Sociology, an image is delegated a social item that the individuals from a general public have concurred speaks to an idea, an object, or a perfect that is absent. They are utilized to convey, express expectations, speak to articles and gatherings and characterize the truth that encompasses us (Charon 46-48). They can be isolated into the classes of referential, expressive, and blended images which can be hindered as both of the past referenced sorts. Referential images are utilized to characterize and arrange portions of the real world. They can be utilized to speak to an item in its nonappearance. The wordpencil? is promptly deciphered a pole of wood with a graphite center utilized for composing or a mechanical gadget with a similar reason. Presently while the pencil itself is only a social item with a basic capacity, the wordpencil? goes about as an image in that it speaks to the physical article. For a bigger scope referential images are utilized to speak to whole gatherings. A red star can be utilized to speak to an ideological group or reasoning (Charon 50). Referential images can likewise be utilized to characterize gatherings, for example, sex. Diana Kendall gives the case of dressing newborn children in specific hues, blue and red for guys and pink and yellow for females, to pass on quickly convey the sex of the youngster (Kendall 70). These images are utilized as marks and divisions in the public eye. Expressive images are utilized... <!

Argumentative Essay Examples For Romeo and Juliet

Argumentative Essay Examples For Romeo and JulietThere are a number of argumentative essay samples for Romeo and Juliet. If you are looking for an excellent essay for your high school essay, you will find this to be a fairly good selection. It is easy to read and very straightforward, which makes it an ideal candidate for high school and college students.In most cases, the history teacher will be the one who asks you to choose which essay to write. They want to know what your goals are when writing, and whether you are interested in writing about Shakespeare or his contemporaries. They may also be asking for some background information on the topic.You may need to write a dissertation if you are trying to get into that program. There are some public college courses that are specifically designed to teach you to write persuasive essays. When you do this sort of writing, you will want to use the argumentative essay samples for Romeo and Juliet as a guide. It is a great starting point.Y ou will also want to use these examples for world history and modern science to teach you about some of the more technical issues. For example, you can include some of the people involved in the two historical romances. You can learn about the speeches and famous courtesies that were part of the culture of the time.You will want to include some of the differences between the two romantic plots as well. Many of the differences will be based on politics, and you can talk about it in a way that is personal, not just technical. You will want to add in some of the cultural elements in the romance as well.This is something that you should know when you are writing the essay and can also apply to some of the world history topics. If you are writing about English, you will want to bring the aspects of the English language into the essay. You will want to consider using punctuation and word choice to help make the paper more interesting and meaningful.Students love to hear that their learnin g is important. This is why the argumentative essay samples for Romeo and Juliet will appeal to the teachers and students alike. If you are trying to make an impression on the teachers or students, you will want to be sure that you give them the best materials to use.The same is true for students who are trying to prepare for the AP English exams. By learning the best arguments for each idea, you will be able to write an argumentative essay. It is important to take all of the information you have learned and use it to make the most effective argument. The best arguments for the best ideas will help you do this.

Exploring the Symbolism and Historical Allusions in...

Dear Professor X, In exploring the symbolism and historical allusions in Langston Hughess The Negro Speaks of Rivers, I hoped to trace the different elements that influenced Hughes and how he viewed himself within the world and society. In the process of examining the poem and beginning to create a structure, I had to not only look at the superficial meaning of what Hughes was saying, but also look for alternative meanings of what he said. Additionally, I had to tie in my knowledge of history and society, which helped me to better understand Hughes and what he wrote. I chose this poem over Phyllis Wheatleys On Being Brought from Africa to America because I felt that Hughes view of himself was much more deep than Wheatleys, and that the message of Hughess poem was much more complex. One of the most difficult tasks I encountered in writing this paper was trying to get into Hughess mindset, especially since this poem was written shortly after he graduated high school. It is interesting to see how mature he was at the time, which could indicate that external factors forced him to become a mature young man at an early age. Additionally, I struggled with figuring out what Hughes meant, and how he used symbolism to enhance his poetic vision. As I wrote this essay, I realized that determining the literal meaning of Hughess writing was one of my strengths as I was able to see that he wrote the events in chronological order. Also, if I did not understand something, or

Universal Healthcare Political And Social Obstacles Essay

Universal Healthcare: Political and Social Obstacles Many Americans are under the impression that the United States has the best health care system in the world. That may be true at many top medical centers but the disturbing truth is that this country, as a whole, lags well behind other advanced nations in delivering timely, effective, and affordable health care. This next presidential election might take the country in a new direction in terms of how our medical system is run. In fact â€Å"socialized medicine† has been mentioned numerous times in the current presidential debates. This is not the first time in American history that this issue has been brought up, in fact universal health care has encountered many social and political†¦show more content†¦Ultimately, whatever was said that night was enough to convince FDR to not sign the bill. Cushing was not a publically know political figure but he was once quoted saying this about universal healthcare, â€Å"The chief burden of expense, when the Government enters in, always falls most heavily on the †¦ man of modest means†¦[Governmental health insurance] means an elaborate organization of persons to make the system work, and some form of racket will certainly grow out of it†¦and even should the state take it over, it comes out of my pocket just the same.†(Schulder) Harry Truman in 1945 again would draft a plan to have a government run healthcare program, however this proposal would be defeated. Among many factors, the American Medical Association labeled the president’s plan â€Å"socialized medicine† taking advantage of the public’s concern over communism in Russia. Even though he was never able to create a national health care program, Truman was able to draw attention to the country’s health needs, and on July 30, 1965, twenty years later, Linden B. Johnson signed the Medicare Bill, which was built on the foundation that Truman put down so many years before. Twenty years is a long time for an important issue like healthcare to go unresolved and yet the country would continue to wait. It is surprising that even with the adoption and success of socialized programs like medicare,Show MoreRelatedA Brief Note On Healthcare And Developing Countries Essay1522 Words   |  7 Pages Floyd Hopsin Healthcare in Developing Countries September 5, 2015 There are over 200 million children throughout the world that are under the age of five years old who doesn’t even have regular basic healthcare. Because of such extensive situation. This situation is the result of having nearly ten million deaths annually from scenarios that are untreatable alignments like diarrhea and pneumonia. Mostly all the deaths have been occurring in the developing world. 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Book Report for Maniac Magee Free Essays

Zachary Roderiques Book Report on Maniac Magee Which of Maniac’s activities do you think are impossible? Why? Which do you think are possible but not probable? I don’t think any of Maniac’s activities are impossible because he is capable of learning how to do every single one of them. I think the one activity that may be possible but not probable is the tying of Cobble’s Corners knot, because over many decades no one else could ever accomplish this feat. Would you like a friend like Maniac? Why or why not? No, I would not like a friend like Maniac because he would be better than me at everything and I don’t think I would feel like I was good at anything if I hung around him. We will write a custom essay sample on Book Report for Maniac Magee or any similar topic only for you Order Now Another reason is because all of the friends he had in the story were only his friends for a short amount of time. He always seemed to leave his friends behind and I would not like it if left me behind. Do you think maniac is a good nickname for Jeffery? Why or why not? Would you like that nickname? Why or why not? I think Maniac is a good nickname for Jeffery because he can do almost anything and everything he does cannot be done by others. I would not like that nickname because I would not want to be known for doing everything like a maniac. I also think that everyone thinks a maniac is a crazy person, so I would not want people thinking I was crazy! In which of Maniac’s homes would you most like to live? Why? Least? Why? n what ways can people be considered to be members of a minority group? People can be considered members of a minority based on the colorof their skin, their ethnic background, the religion they practice, their income, their gender, how old or young they are, if they are handicapped, their marriage status, their education level, and their sexual preference. How to cite Book Report for Maniac Magee, Papers

Rosa Parks and the Montgomery Bus Boycott Essay Example

Rosa Parks and the Montgomery Bus Boycott Essay I found the Montgomery Bus Boycott an immensely thought-provoking piece of history. It is no secret that this boycott changed the course of our textbooks. It all seemingly began with, Rosa Parks, an African American female living in Montgomery, Alabama. What the majority of people will focus on, is the fact that Rosa Parks, a person of color, refused to give her seat up to a person who is white. Yes, these facts are relevant to the movement, but what I find so intriguing is the fact that Rosa Parks was a woman. Not only were people of color subject to lesser privileges, but women were as well (not nearly to the point African Americans were). Women were subject to less privileges, lower paid jobs, and really weren’t treated with the upmost respect in vast amounts of cultures, especially our own. So, for Rosa Parks being a black woman, she wasn’t necessarily considered to be at the top of the totem pole. Parks’ acts of refusal were courageous, yes, but I think her social position made such acts much more apparent to society, and inevitably led people to fight for true change. â€Å"If an black woman can stand up, why cant I?† Parks’ words and actions were seemingly simple, almost ordinary. Logically speaking, Parks bought the seat, why would she have to give it up? In an interview with NPR’s Lynn Neary, Parks recited: â€Å"I did not want to be mistreated, I did not want to be deprived of a seat that I had paid for. It was just time there was opportunity for me to take a stand to express the way I felt about being treated in that manner.† A simple response, to a simple problem, that just so caused galvanizing change. It is the ordinary people, the ordinary actions that make the same change as the flashy and world-renowned actions and people. Not to say that famed activist such as Martin Luther King Jr. didn’t play a pivotal role in the Montgomery Bus Boycott and fight for Civil Rights. But there were many other â€Å"ordinary? We will write a custom essay sample on Rosa Parks and the Montgomery Bus Boycott specifically for you for only $16.38 $13.9/page Order now We will write a custom essay sample on Rosa Parks and the Montgomery Bus Boycott specifically for you FOR ONLY $16.38 $13.9/page Hire Writer We will write a custom essay sample on Rosa Parks and the Montgomery Bus Boycott specifically for you FOR ONLY $16.38 $13.9/page Hire Writer

A Cultural Artifact essays

A Cultural Artifact essays Family Albums, A Cultural Artifact Family albums have played an important role as navigators of familial ideology and possessions of familial memory. Most family photograph albums contain a great variety of items, both identified and unidentified held together by this collective identity with the family. When family albums are put together we are reminded of our family history and possess sentimental ties within the family. Viewing photographs of deceased loved ones enables the families to manuscript their lives as they happened and to remember all the memories they had made. I believe that family photographs are form of cultural artifacts and express unity, emphasis, and coherence. The unity of my familys photo album has so much significance clustered into one book. All the events that took place throughout the history of my life are all kept together collectively. The album seems so insignificant to others, yet it carriers so much meaning to me personally. It is a united visual of my past and present life. It shows a way of communication and indicates how my family interacts with each other and our relationship among us. This collogue emphases what life is really about to me. It highlights the most important events that have happened to me in my life so far. There are a lot of memories of my grandparents that are no longer living and when I am missing them I could go back and reflect upon the photos to bring back the memories we have made. Even though the moments passed me by, pictures keep the memory alive. Some of the photos have a positive and negative outlook on me. For instance, one picture can represent something so happy in my life, such as my first Christmas or birthday party, and another can remind me of sadness from past loved ones that I lost. The photos in my album are snapshots that shape the identity of who I am today. The coherence of my photo album is that each picture repr...

Definition and Examples of Progymnasmata in Rhetoric

Definition and Examples of Progymnasmata in Rhetoric The progymnasmata are  handbooks of preliminary rhetorical exercises that introduce students to basic rhetorical concepts and strategies. Also called the  gymnasma. In classical rhetorical training, the progymnasmata were structured so that the student moved from strict imitation to a more artistic melding of the often disparate concerns of speaker, subject, and audience (Encyclopedia of Rhetoric and Composition, 1996). EtymologyFrom the Greek, before exercises The Exercises This list of 14 exercises is drawn from the progymnasmata handbook written by Aphthonius of Antioch, a fourth-century rhetorician. fablenarrativeanecdote (chreia)proverb (maxim)refutationconfirmationcommonplaceencomiuminvectivecomparison (syncrisis)characterization (impersonation or ethopoeia)description (ekphrasis)thesis (theme)defend/attack a law (deliberation) Observations The Enduring Value of the ProgymnasmataThe handbooks of progymnasmata may . . . interest modern teachers of composition, for they present a sequence of assignments in reading, writing, and speaking which gradually increase in difficulty and in maturity of thought from simple story-telling to argumentation, combined with study of literary models. As such, the exercises were certainly effective in providing students for centuries with verbal skills that many students in our time seem less often to develop. Because the exercises were so completely structured, furnishing the student with lists of things to say on many subjects, they are open to the criticism that they tended to indoctrinate students in traditional values and inhibit individual creativity. Only Theon, among writers on progymnasmata, suggests that students might be asked to write about their own experiences- something that did not again become a subject of elementary composition until the romantic period. Nevertheless, it would be unfair to characterize the traditional exercises as inhibiting all criticism of traditional values. Indeed, a major feature of the exercises was stress on learning refutation or rebuttal: how to take a traditional tale, narrative, or thesis and argue against it. If anything, the exercises may have tended to encourage the idea that there was an equal amount to be said on two sides of any issue, a skill practiced at a later stage of education in dialectical debate.(George A. Kennedy, Progymnasmata: Greek Textbooks of Prose Composition and Rhetoric. Brill, 2003) Sequenced ExercisesThe progymnasmata remained popular for so long because they are carefully sequenced: they begin with simple paraphrases . . . and end with sophisticated exercises in deliberative and forensic [also known as judicial] rhetoric. Each successive exercise uses a skill practiced in the preceding one, but each adds some new and more difficult composing task. Ancient teachers were fond of comparing the graded difficulty of the progymnasmata to the exercise used by Milo of Croton to gradually increase his strength: Milo lifted a calf each day. Each day the calf grew heavier, and each day his strength grew. He continued to lift the calf until it became a bull.(S. Crowley and D. Hawhee, Ancient Rhetorics for Contemporary Students. Pearson, 2004)The Progymnasmata and the Rhetorical SituationThe progymnasmata progresses from concrete, narrative tasks to abstract, persuasive ones; from addressing the class and teacher to addressing a public audience such as the law court; from developing a single prescribed point of view to examining several and arguing for a self-determined thesis. The elements of a rhetorical situationaudience, speaker, and appropriate languageare included and vary from one exercise to another. Within exercises subordinate topics or topoi are called for, such as exemplification, definition, and comparison. Yet students have freedom to select their subjects, expand them, and assume a role or persona as they see fit.(John Hagaman, Modern Use of the Progymnasmata in Teaching Rhetorical Invention. Rhetoric Review, Fall 1986) Method and ContentThe progymnasmata . . . offered Roman teachers a systematic yet flexible tool for incremental development of student abilities. The young writer/speaker is led step-by-step into increasingly complex compositional tasks, his freedom of expression depending, almost paradoxically, on his ability to follow the form or pattern set by his master. At the same time he absorbs ideas of morality and virtuous public service from the subjects discussed, and from their recommended amplifications on themes of justice, expediency, and the like. By the time he reaches the exercise of Laws, he has long since learned to see both sides of a question. He has also amassed a store of examples, aphorisms, narratives, and historical incidents which he can use later outside the school.(James J. Murphy, Habit in Roman Writing Instruction. A Short History of Writing Instruction: From Ancient Greece to Modern America, ed. by James J. Murphy. Lawrence Erlbaum, 2001)Decline of the Progymnasmata[ W]hen, in the late seventeenth century, training in the three classical genera began to lose relevance and the systematic development of Latin themes through imitation and amplification began to lose favor, the progymnasmata fell into sharp decline. Nonetheless, the training afforded by the progymnasmata has left a strong impression on Western literature and oratory.(Sean Patrick ORourke, Progymnasmata. Encyclopedia of Rhetoric and Composition: Communication From Ancient Times to the Information Age, ed. by Theresa Enos. Taylor Francis, 1996) Pronunciation: pro gim NAHS ma ta

Inventory Management and Production Planning and Scheduling Essay

Inventory Management and Production Planning and Scheduling - Essay Example These usually shares 50%-70% of the total items yet contribute only 5% to 20% of their total value. As A items are most valuable in the business operation, stricter and tighter inventory control policies are implemented for their maintenance. For one, A items requires the most accurate and detailed records which are done through a more rigid control on transaction documents. Also, daily updating is done to gain a regular accurate insight of their demand and order quantities. I believe that these tighter inventory policies for type A items are logical. Since they constitute the highest dollar value of the total stock of merchandise, they must be treated with utmost care. These items do entail the stricter documentation as loss of only a minute portion will lead to huge losses for the company as their per unit value is relatively high. Also, inventories with higher values are typically marketed at a higher price to customers. Type A are considered high-end products as they typically require a huge amount of purchasing power from the consumer. Since they are sold to the high-end market, a loss of a single sale of the inventory will lead to a significant loss to the company. Closely monitoring the level of these stocks will yield a higher profitability for any business operation. B items, though given a less strict policy than A items, requires normal control which involves accurate records and timely attention. As opposed to A items which require daily updating, order quantity and order points for B items only need to be revised on a quarterly basis. These stocks require only normal processing, yet they are given top priority when critical situations arise. Moderate control policies are implemented in keeping B items as they comprise only an intermediate value of the company’s total inventory. These items do not require

Logical Fallacies Essay Example | Topics and Well Written Essays - 500 words - 1

Logical Fallacies - Essay Example This fallacy illustrates disconnect in the premises and the conclusions. Informal fallacies forms include; inappropriate arguments or generalizations, due to ignorance. Informal fallacies are usually more common and interesting than the formal fallacies (Engle 141). In this paper, I’ll discuss the second logical fallacy illustrated in the assignment instruction. The fallacy is: Tradition is not always right. On Saturday, 23rd August 2014, I had a discussion with a class friend on the roles of tradition in the society. My friend continuously illustrated that tradition is not always rights; in order to influence my opinion on only the negative aspects of tradition. This fallacy illustrates informal fallacy, which is based on argument due to ignorance. My friend did not understand the importance of tradition in our society; but I effectively did my part by explaining the positive and negative issues in tradition. Tradition has greater significance in any society than previously believed. Tradition represents existing knowledge; and it is a collection of related ideas and concepts lasting for long time durations (Shils 42). These ideas are continuously improved in the society through addition of new knowledge. This is referred to as dynamic tradition. On the other hand, static tradition does not change easily over time. The prevalent tradition type in America is the mixed tradition that combines the two traditional approaches. Dynamic tradition is very significant because it illustrates the best knowledge in America. The tradition discovers the best ideas, and then continuously discards knowledge proved to be mistaken. Dynamic tradition is best due to the great levels of criticism, thought, and error correction allowed. If there is a wrong aspect in tradition; then emphasis should be on improving it, and not abandoning the aspect. Tradition should be flexible enough to

Comparing the Blues in Hughes The Blues Im Playing and Baldwins Sonn

The Blues: in Hughes' The Blues I'm Playing and Baldwin's Sonny's Blues  Ã‚   In Langston Hughes' The Blues I'm Playing, the blues are the source of Oceola's life and her choices. Langston is trying to illustrate the conflict between life and art. The art in this story is represented in a confined manner, as a disciplined career with a white woman acting as the overseer in the young lady's life. Art to Oceola, with its profit, convenience and privileges offers an array of benefits, but being embodied in Dora Ellsworth, the art seems to drift away from life's vitality. Life in Oceola sings itself in jazz and blues in Harlem, ignores the artistic East 63rd Street and the rules by which are claims its superiority. There is a closeness between the blues and the life of Oceola as she summarizes her life for her patron. She remembers Mobile's roast pig and the large mouth of Billy Kersands, the minstrel leader who let her as a child place both hands inside it. The relevance of Negro experience to blues and jazz is the point in her recollection that her parents, both musicians, we... Comparing the Blues in Hughes' The Blues I'm Playing and Baldwin's Sonn The Blues: in Hughes' The Blues I'm Playing and Baldwin's Sonny's Blues  Ã‚   In Langston Hughes' The Blues I'm Playing, the blues are the source of Oceola's life and her choices. Langston is trying to illustrate the conflict between life and art. The art in this story is represented in a confined manner, as a disciplined career with a white woman acting as the overseer in the young lady's life. Art to Oceola, with its profit, convenience and privileges offers an array of benefits, but being embodied in Dora Ellsworth, the art seems to drift away from life's vitality. Life in Oceola sings itself in jazz and blues in Harlem, ignores the artistic East 63rd Street and the rules by which are claims its superiority. There is a closeness between the blues and the life of Oceola as she summarizes her life for her patron. She remembers Mobile's roast pig and the large mouth of Billy Kersands, the minstrel leader who let her as a child place both hands inside it. The relevance of Negro experience to blues and jazz is the point in her recollection that her parents, both musicians, we...

Total Accounts Receivable

Bradmark Wholesale General Supply ACL Case Study This paper contains the summary of the details and results of the audit tests on Bradmark’s Revenue and Expenditure Cycles. The audit tests were performed through the ACL Program. 2005 Rachelle Cultura | Trixia Ebol | Christine Fonseca Mary Rose Samas | Nadaine Tongco Ross & Specter Co. October 24, 2012 1 | P a g e REVENUE CYLCE Assessment of Internal Controls over the Revenue Cycle The assessment of Bradmark’s internal controls over its revenue cycle procedures were done through the analysis of the processes each department is undertaking.For the Sales Department, it is but right that the clerk will seek the approval of the credit manager for customers with insufficient available credit. However, the credit manager should not only verbally authorize the clerk to change credit limits. More so, it is inappropriate for him to delegate the said task to the clerk as it violates the general control of authorization. Reconcilia tion of the documents – packing slip, shipping notice, and bill of lading – with the goods to be shipped must likewise be done for independent verification.Several copies of these documents must be made to be filed for future reference and monitored by the departments responsible in the each of the operational processes. In conclusion, Bradmark needs to improve some of the internal controls over its revenue cycle procedures. Existence or Occurrence From Bradmark’s data files on sales invoices, cash receipts and list of customers, the ACL software was used to compute and determine the Accounts Receivable balances of customers in the books. January 20, 2005 United City 920 4 h Street Bridgewater, New Jersey 8807 Dear Sir/Madam, In connection with an examination of our financial statements by Ross & Specter Co. , Certified Public Accountants, 8th Avenue, Manhattan, New York (NY) 10014, we will appreciate it if you will indicate the correctness of the following info rmation. Our records indicate that, at the close of business on December 31, 2004 the amount payable on your account was $8,627 Please sign the confirmation form in the space provided below if this amount agrees with your records.If it does not agree, do not sign below but explain and sign on the reverse side. Please return this form directly to our accountants in the enclosed envelope. Very truly yours, Ross & Specter Co. Confirmation – Information is accurate: ________________________________ Signature and date 2 | P a g e In order to verify the existence or occurrence of what these accounts actually owed to Bradmark, confirmation letters were sent to certain customers. Customers with unpaid balances in the records received confirmation requests from Bradmark.The figure above is an example of a positive confirmation letter that was sent to one of their clients, United City, asking for a verification of their balance amounting to $8,627. Similar positive confirmation letters were also sent to other customers with outstanding balances to the Company. Completeness In terms of verifying whether the sales figure represent those that actually occurred and were shipped during the period, the Sales Invoice and Shipping Log records were joined. However, to find out which items were not shipped, using the unmatched category was necessary. Presented below is the result of this audit test.As observed, the sales last November 4, 2004 to Customer 65003 (University Electronics) was not in the record of shipped goods. This gap should be further investigated by verifying the delivery of the goods with the said customer. In addition to that, there were items that were shipped past the cut-off date (December 31, 2004). The ACL procedure used to determine this was the filter function. The filter â€Å"Ship_Date > `20041231`† was used and the results are displayed below. 3 | P a g e In total, there are ten records that should not be part of the Total Sales amount f or the period.These records amount to a total of $29,495. 70. After taking into account the results for these two tests, the should-be balance for the Total Sales of the period was computed to be $5,317,470. 36. Valuation or Allocation The total Accounts Receivable balance in the records of $4,752,257. 70 was verified by setting a filter of â€Å"Remit_Num = 0† and then getting the total amount due. By doing this, only those sales which do not yet have a remittance advice are part of the accounts receivable. The figure below is the outcome of this procedure. 4 | P a g eHowever, if the difference between the total sales and the total cash received (for the period ending December 31, 2004) was computed, then the total Accounts Receivable balance would be $4,578,008. 14. This indicates that the Accounts Receivable is misstated in the financial statements. Moreover, from the analyse tab and the function â€Å"Age†, an aging of the Accounts Receivable was performed. The sum mary of this analysis can be seen in this figure: 5 | P a g e It should be noted that based on this test, the allowance for doubtful accounts should be adjusted to reflect the actual accounts, which can be considered as uncollectible, i. . those that are already over 90 days. The balance would then be $1,945,870. 20. 6 | P a g e Compared to the current estimation method of the Allowance for Doubtful Accounts of Bradmark, this method of aging the Accounts Receivable is more appropriate. This also ensures that the balance is reasonable and properly valued. Accuracy To test the accuracy of the recorded cash payments from customers, the Sales Invoice record was compared with the Cash Receipts record. These tables were joined and afterwards, the amounts due found in the Sales Invoice table was contrasted with those actually received in the Cash Receipts table.The figure below shows the records that did not match and, in effect, constituted errors to the reported balances of the accounts receivable and cash receipts. There are a total of eight records that show inconsistencies within the records of the company. Nos. 12684, 12687 and 12814 were remittances that were recorded by the Cash Receipts clerk but were not found in the Sales Invoice records. These may be considered as a red flag to Bradmark. With these results, the management should verify if they have, in fact, received these payments as this may indicate theft within the Company.Other records like remittance nos. 12657, 12663 and 12709 demonstrate probable human errors while recording, since these discrepancies were due to lack or excess of digits as shown below. Lastly, remittance nos. 12651 and 12697 reveal that the amounts due have not been paid in full. This constitutes receivables from the customers. There is a need, however, to verify this and include those with partial payments in the list of customers to whom confirmation letters will be sent. 7 | P a g e Other Operational Concerns (Related to Reven ue Procedures)Moreover, to make sure that the credit policy is consistently applied and that no customer exceeded his/her assigned credit limit, the join function was utilized. After joining the tables Customer and Sales Invoice using the many-to-many category, the filter â€Å"Amount_Due > Credit_Limit† was subsequently set. The outcome of this test can be seen from the following figures: 8 | P a g e This shows that six customers (Customer Numbers 65003, 419449, 564291, 784547, 811002 and 925007) were given approval to purchase beyond their allowed credit limit.Particularly noticeable are customers 65003 (university Electronics) and 925007 (Galaxy Company), who have several purchases that exceeded their allowable credit. An in-depth inquiry on this matter should be done to uncover the cause of these violations. EXPENDITURE CYLCE Assessment of Internal Controls over the Expenditure Cycle After assessing its practices, Bradmark’s internal controls over its expenditure c ycle appear to be inadequate. To rationalize this: ? Mr. James Walker has sole control over the determination of when to replenish the Company’s inventory, by how much and to whom to buy.This way of restocking seems to be unsystematic and subjective and by doing so, the Company is not that assured that purchases are made in an arms-length transaction. ? There may be gaps in the receiving report numbering system as the clerk must void receiving reports when errors are made during the data entry, thereby losing its significance as a control tool. ? Check and balance controls in place cannot be relied upon as there is a lack of segregation of duties. Mr. Walker has means to override. To illustrate, since Mr.Walker is the one encoding if the ordered products have been received in the warehouse and also the one making purchase orders, he can make a phony purchase order and indicate that it has already been received, even if no delivery has occurred. The accounts payable clerk woul d not detect that such was the case because her only verification toll 9 | P a g e she has is the RR Number that has been placed in the PO record, which, in the first place, was also encoded by Mr. Walker. Furthermore, it is to be noted that Mr.Walker played a significant role when the system was being put into place and can therefore effectively administer the system. Completeness Furthermore, in order to verify that there are no unrecorded liabilities during 2004, the Purchase Order and Receiving Report files were joined. Then, the resulting table was joined with the Voucher’s Payable file. To search for the items that were recorded, a filter is made to extract unmatched PO number in the three files. The result of this audit test is shown in the figures below: 10 | P a g eThe results indicate that there are 21 incidences where a good was received (as recorded in the RR File) but no order was placed for it (based on the absence of the entry in the PO file). These received go ods are also unrecorded in the Vouchers Payable file conceivably understating the Accounts Payable for the year. Moreover, the results also showed that there are 22 incidences where an order (as shown in Purchase Order file) was not received (as it cannot be found in the Receiving Report file) but was paid for by the Company (as indicated in the Vouchers Payable file).The unusual thing about these incidences was that these transactions were made with the same vendor (Vendor Number 11663). It is possible that all those purchase orders were fabricated and vendor number 11663 is a fictitious supplier. 11 | P a g e The summary of the actions taken is presented in this figure: Valuation or Allocation The Inventory Account is currently valued at $ 1,108,194. 94 which was calculated as the lower between lump sum cost and the market value of the inventory. This was verified by using the Total Fields function.The results are shown in the figure: 12 | P a g e However, such computation does no t value the inventory items individually at their lower of cost or net realisable value in accordance with the accounting reporting standards. Thus, inventory is currently misstated in the financial statements. Thus, to correct the inventory balance, it is necessary to use the filter and total function. Inventory items whose costs are lower than their market value were first added. This resulted to a total of 140 items having a should-be recorded cost of $941,109. 79.Meanwhile, 11 inventory items that should be valued at their market value have a total of $129,986. 27. Adding these two figures together, the inventory balance should be at $ 1,071,096. 06. 13 | P a g e Accuracy In asserting the accuracy of payments to vendors, the Check Register and the Voucher Payable data were joined. This gives us 17 entries that show zero value. Filter and total functions were used to determine if there are payments made which are greater than what was actually owed by the Company. As shown in the figures below, the total disbursed cash is greater than the sum 14 | P a g e f the full amount. The full amount is the basis for the disbursing of cash; however, five records appear to have exceeded this limit. One shows that there was a check issued to settle a payable that has a negative amount. In addition, three checks that have negative values were issued to pay three negatively recorded payables. Further examination of 15 | P a g e these check payments must be made in order to ascertain if these discrepancies have resulted from mere human errors or were intentionally made to cover a fraudulent act.By searching for duplicates, another anomaly was uncovered. One out of the 25 records shows that two consecutively numbered checks were issued to pay for one invoice. The management must investigate on this incident as this involves an explicit misuse of financial resources. 16 | P a g e 17 | P a g e Operational Risk This test focuses on the operational efficiency of the company. To ensure that the discount for their purchases are taken advantage of, the payment due date was compared with the actual payment date.This was done by first joining the Check Register and Vouchers Payable files using the matched category. Subsequently, those checks that do not have a check number were filtered using â€Å"Chk_Num ‘’†. This is to make sure that only those checks that were actually issued are compared to the accounts paid. The resulting data is again filtered using â€Å"Pay_Date > Due_Date† to arrive at those purchases whose actual payment data is beyond their due date. The following tables show the files after the employing the said filter: 18 | P a g e 19 | P a g e 20 | P a g e

12 Examples of Chemical Energy

Chemical energy is the energy stored within chemicals, which makes its energy inside atoms and molecules. Most often, its considered the energy of chemical bonds, but the term also includes energy stored in the electron arrangement of atoms and ions. Its a form of potential energy that you wont observe until a reaction occurs. Chemical energy can be changed into other forms of energy through chemical reactions or chemical changes. Energy, often in the form of heat, is absorbed or released when chemical energy is converted to another form. Chemical Energy Examples Chemical energy is a form of potential energy found within chemical bonds, atoms, and subatomic particles.Chemical energy can be observed and measured only when a chemical reaction occurs.Any matter considered to be a fuel contains chemical energy.The energy can be released or absorbed. For example, combustion releases more energy than is needed to initiate the reaction. Photosynthesis absorbs more energy than it releases. Examples of Chemical Energy Basically, any compound contains chemical energy that can be released when its chemical bonds are broken. Any substance that can be used as a fuel contains chemical energy. Examples of matter containing chemical energy include: Coal: Combustion reaction converts chemical energy into light and heat.Wood: Combustion reaction converts chemical energy into light and heat.Petroleum: Can be burned to release light and heat or changed into another form of chemical energy, such as gasoline.Chemical batteries: Store chemical energy to be changed into electricity.Biomass: Combustion reaction converts chemical energy into light and heat.Natural gas: Combustion reaction converts chemical energy into light and heat.Food: Digested to convert chemical energy into other forms of energy used by cells.Cold packs: Chemical energy is absorbed in a reaction.Propane: Burned to produce heat and light.Hot packs: Chemical reaction produces heat or thermal energy.Photosynthesis: Changes solar energy into chemical energy.Cellular respiration: A set of reactions that changes the chemical energy in glucose into chemical energy in ATP, a form our bodies can use. Source Schmidt-Rohr, Klaus. Why Combustions Are Always Exothermic, Yielding About 418 kJ per Mole of O2. Journal of Chemical Education.