...The purpose of this article is to describe the implementation of value stream management and lean accounting at Watlow Electric Manufacturing Company. Value stream management and lean accounting are designed to support lean manufacturing where value is defined from the customer's perspective, work is organized by value stream, supply flow is defined in terms of demand pull, and employees are empowered and focused on quality and continuous improvement. Rather than organizing by functional departments (i.e., the traditional approach associated with responsibility accounting), a company using value stream management develops an organization structure based on value streams, where a value stream includes everything involved in creating value for a customer, e.g., everything associated with a product or product line. Value streams tend to include the work of many functional areas such as product design, production, marketing, sales, distribution, and cash collection. Metrics or measurements are created for each value stream. Some examples used by Watlow Electric include: safety (case incident rate), quality (defects per million), delivery (on-time to promise percentage), cost (sales per full-time equivalent), and inventory (days of inventory). Standard costs, cost allocations, and variance analysis are not used. Instead, only "directly incurred costs" are used for decisions related to the value streams. According to the article there are seven steps for implementation. The first step...
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...EXECUTIVE ORDER NO. 292 INSTITUTING THE “ADMINISTRATIVE CODE OF 1987” WHEREAS, the Administrative Code currently in force was first forged in 1917 when the relationship between the people and the government was defined by the colonial order then prevailing; chanroblespublishingcompany WHEREAS, efforts to achieve an integrative and over-all recodification of its provisions resulted in the Administrative Code of 1978 which, however, was never published and later expressly repealed; WHEREAS, the effectiveness of the Government will be enhanced by a new Administrative Code which incorporates in a unified document the major structural, functional and procedural principles and rules of governance; and WHEREAS, a new Administrative Code will be of optimum benefit to the people and Government officers and employees as it embodies changes in administrative structures and procedures designed to serve the people; NOW, THEREFORE, I, CORAZON C. AQUINO, President of the Philippines, by the powers vested in me by the Constitution, do hereby promulgate the Administrative Code of 1987, as follows: INTRODUCTORY PROVISIONS SECTION 1. Title. — This “Administrative Code of 1987.” Act shall be known as the SECTION 2. General Terms Defined. — Unless the specific words of the text, or the context as a whole, or a particular statute, shall require a different meaning: (1) Government of the Republic of the Philippines refers to the corporate governmental entity through which the functions of...
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...that enough people considered it such a serious problem that it required increased government action. Another example is crime. American society tolerates a certain level of crime; however, when crime rises dramatically or is perceived to be rising dramatically, it becomes an issue for policymakers to address. Specific events can place a problem on the agenda. The flooding of a town near a river raises the question of whether homes should be allowed to be built in a floodplain. New legislation on combating terrorism (the USA Patriot Act, for example) was a response to the attacks of September 11, 2001. 2. Formulation and adoption Policy formulation means coming up with an approach to solving a problem. Congress, the executive branch, the courts, and interest groups may be involved. Contradictory proposals are often made. The president may have one approach to immigration reform, and the opposition-party members of Congress may have another. Policy...
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...The American Political System The American political system is based on two historical yet very important documents, the Declaration of Independence (1776) and the Constitution (1789). Each document serves a distinct purpose; The Declaration of Independence states the country as a free independent nation, separate from the European countries many settlers migrated from, and the Constitution lays the baseline from which the federal government is formed and executed. The US Constitution lays the framework for the separation of power between the nation’s three governing branches, the executive branch, the judiciary system, and the legislature. The separation of power amongst the three branches along with the different terms served by each member of the corresponding branches, avoids the monarchial system most Americans of the time were familiar with from Great Britain, France and the likes of the various European nations America’s immigrants hail from. The political system up to this day is unique but leaves too many national issues to be lost in legalities, slowing the nation down while political and economic developments move faster and faster in our modern world. We will examine the US governmental process through political, economic, and social dimensions. In addition, we will discuss the character of American society, and the change in society throughout American history. The political aspect of American government is built on bureaucracies who handle the different flavors...
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...assignment: 1) Branches of Government: Through separation of powers, the U.S. Constitution established aCongress and gives the power to LEGISLATE or make the law in certain areas, provides a chiefEXECUTIVE (POTUS) whose function is to execute or enforce the laws, and helps create a federalJUDICIARY to interpret the laws. (chapter 1 page 2) Branches of Government were created by our forefathers so that one man/woman wouldn’thave all the powers to make all and any decision he/she wanted to make. By creating the threebranches of government, the Legislative, Executive, and Judiciary, the founding fathers of thisnation would ensure we as Americans wouldn’t be ruled by a king, but rather a well-balancedgovernment. As it says in our text, the Legislative branch of the Government (Congress) is the law makingbranch for the nation. Congress outlines and establishes the laws to be upheld by every citizenof the United States. The Executive branch (POTUS) is designed to enforce laws upon theAmerican people and be a figure head for the people at the highest level of government. TheJudiciary branch (Courts) was established to correct those that failed to follow the laws at thefederal and local levels while providing their interpretation of the laws created by congresstherefore closing the loop in our federal government. http://www.whitehouse.gov/our-government/ 2) Case Law: Or Common law is law made and applied by judges as they decide cases notgoverned by statutes or other types of law. (chapter...
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...to the separation of powers in America the legislature, executive and judiciary are all completely separate which means to get items pasts of decisions made, people from each of these 3 main sections needs to do work. As the president is only head of the executive, he must rely on the support of other people to get hi desired bills and legislation passed. From this comes the argument that his only real main power is to persuade, as it is the 3 departments combined which actually do the work and all he has done is persuade people in these departments to side with him. The president actually has many specific powers he has responsibility for, ranging from the proposition of legislations, submitting the annual bill and veto of legislation, to acting as chief executive, negotiating treaties and acting as the overall commander-in-chief. These powers burden the president with great responsibility; he is looked to for advice and guidance from all areas of government. The president is the chief executive of the United States, putting him at the head of the executive branch of the government, whose responsibility is to “take care that the laws be faithfully executed.” To carry out this duty, the president is given control of the four million employees of the federal executive branch. The power of a president to fire executive officials has long been a contentious political issue. Generally, a president may remove purely executive officials at his discretion, giving him great powers of...
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...great detail the newly proposed system of judicial government. The author of these papers was Alexander Hamilton. John Jay, and James Madison contributed to the other parts of the Federalist. The most interesting aspect of the judicial branch is the way it fits into the system that also is comprised of the Executive branch, and the legislative branch. Alexander Hamilton writes, “The judiciary, from the nature of its functions, will always be the least dangerous to the political rights of the constitution; because it will be least in a capacity to annoy or injure them”. The executive branch can be viewed as the, “sword of the community”, and the legislative has the power to create the laws the all citizens of the United States must follow (Hamilton 78). The brilliant thing is even though it seems the judicial branch of government does not carry as much power, it never states that in Hamilton’s letters due to the fact that the judicial branch is considered an “indispensable ingredient” (Hamilton 78). The power of the judicial branch may be considered not as direct as the other branches, but is still powerful nonetheless. The legislative branch and executive branch together have the power and ability to pass laws that the people must follow, but who keeps those two branches within their own boundaries? The answer is the judicial branch, due to the fact that the judicial branch has no authority to audit the constitution, but every authority to uphold it. The statement...
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...Assignment 1: Social Media Medina 1 Prof: LEG 100: Business Law 1 July 25, 2013 Medina 2 A few years ago I jumped on the social media bandwagon after being introduced to it by my father. I was always a little skeptical about social media because of all negative that I had heard about it. Now, I love it because there is a lot of positive about social media as far as I am concerned. Social media is an asset to marketing, and it is fun for personal use as well. I am fan of Facebook so I will discuss how it can direct consumers to a better source of purchasing. A Legally Astute Marketing Manager According to our text a legally astute manger has four components; a set of value-laden attitudes about the importance of law to the firm’s success; a proactive approach to regulation and legal issues; the ability to exercise informed judgment when managing the legal aspects of business; the appropriate use of legal tools and context specific knowledge of the law (Bagley, 2013, p. 11). The legally astute social media marketing manager has to take those components a step further. The legally astute social media marketing manager must embrace social media and its networking power to drive sustainable change in the...
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...government and their functions? How are powers balanced in the U.S. government? How does each branch of government make law? Give examples. The Constitution of the Unites States outlines three branches of government: Legislative Branch, Executive Branch, and Judicial Branch. These three branches of the government each have their place and function because the federal government was designed to utilize the separation of powers, or checks and balances. The reason it was designed in this manner is due to the fact the framers of the U.S. Constitution did not want one particular branch of government to become too powerful; in essence, each branch of government depends on the others in order to make decisions and get laws enforced. Legislative Branch: The Legislative Branch of government consists of Congress which is comprised of the Senate and House of Representatives. It is the duty of this branch of government to make the laws of our country. This branch also determines how taxes are paid and also how to utilize tax funds. Although each house of Congress meets separately within the Capitol, they can join together, if needed, to make joint decisions. Executive Branch: The Executive Branch of government consists of the President, Vice President, and the major departments of the Federal Government: Department of Defense, Labor Department, state Department, etc. The leaders of these major departments, along with the President and...
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..._ Collective dilemmas in Congress, the executive branch, the bureaucracy, and the courts, and how these collective dilemmas are overcome CONGRESS:2 main organized features: Committee System helps solve collective dilemmas. Executive branch has grown and bureaucracy. So he faces principal agent. Bureaucrats are his agents and he is the principle. _ Structure of Congress _ Qualifications for members of Congress senate- 30, citizen 9 years, live in state house- 25, citizen 7 years, live in state _ Reapportionment redistribution 435 seats in the house of reps after the census _ Drawing congressional district lines (Wesberry v. Sanders (1964), redistricting, gerrymandering, cracking, packing, racial and partisan gerrymandering, political consequences of gerrymandering) This decision requires each state to draw its U.S. Congressional districts so that they are approximately equal in population. Redistricting to favor a political party. Cracking= Spreading like-minded voters apart across multiple districts to dilute their voting power in each. This denies the group representation in multiple districts Packing= Concentrating like-minded voters together in one district to reduce their voting power in other districts. _ Individualism in Congress (including factors that contribute to it) _ Single-member districts electoral district in which a single person is reelected _ Plurality elections determining an elections winner by who ever receives the most votes...
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...SOURCES OF LAW 1.1 Classification of Law Law is a set of rules that control the human behaviours that is developed over a long period of time that regulates interaction that people have within one another. It is also a set of rules that humans have to follow and it set standards and conduct between *individual and individual* and *individual and the government* which is enforced by law through sanctioned. Public law Public law is a law which governs the relationship between individual and the state. Public law can be further divided into constitutional law and criminal law. - Constitutional law Body of law which defines the relationship of different entities within a state, namely, the executive, the legislature, and the judiciary. - Criminal Law It is a body of rules and statute that defines the conduct prohibited by the government. In Malaysia, the penal code is a main source of criminal law. It covers most criminal offenses and provides relevant penalties where relevant acts are breached .It actually codifies various acts committed by individual against the state such as murder, cheating, forgery , rape, and other criminal offenses. Common law A law that derive from case law (precedent) and statute. It is accusatorial with an emphasize remedies. It form a basic right of English law and it can be found in the U.S , other commonwealth nation including Australia, Canada, Singapore, New Zealand, parts of Africa , India and Pakistan. Malaysia derives their legal...
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...The United States constitution is the first written constitution of modern times. Now more than two hundred years have passed, the constitution still has vitality. As justice Louis Brandeis said,”the doctrine of the separation of powers is not to promote efficiency, but to preclude the exercise of arbitrary power.” I agree with him. The separation of powers impresses me most. According to the constitution, the government is separated into three branches-Legislative, Executive and Judicial. Congress has the sole power to legislate. Executive power is vested in the President by Congress with the advice and consent of the Senate so that he may preserve, protect, and defend the Constitution and the laws of the United States. The power to decide cases and controversies is vested in the Supreme Court and inferior courts established by Congress. The judges must be appointed by the President with the advice and consent of the Senate. In this way, each of the three branches of government can limit the powers of the others and guarantee that no one branch becomes too powerful and make sure that the power is balanced between them. In my opinion, separation of power is a must. In the first place, it can restrict power and preclude the exercise of arbitrary power. As Montesquieu-the father of the separation theory said,” All those who have power are easy to abuse of power, this is an unchangeable experience.” Democracy may easily be destroyed by dictatorship without power restriction. Thus...
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...Government Heather McDevitt American Intercontinental University Abstract This paper will discuss how the three branches of government work. It will explain their duties as well as compare and contrast them to bring to light any overlapping jobs. This paper will discuss how society affects the laws being made and how older laws are interpreted to fit a more modern society. Government There are three parts to the government of the United States that make it individual. Each branch has its duties set out in front of it by the Constitution. These three branches work on a series of checks and balances, keeping one branch from being all powerful. Over time the duties of each branch have had to evolve as society has, changing them a little to keep with the times. The judicial branch of the government is the branch that is elected by the President and confirmed by the Senate ("Judicial branch," 2013). Federal courts are in place to interpret the law ("Judicial branch," 2013). They cannot make, or enforce the law; they simply interpret it as the social trends dictate ("Judicial branch," 2013). For instance, in the early 80s, when society was afraid of same sex couples and what happened behind closed doors, the Supreme Court ruled in favor of upholding the original ruling in Bowers v. Hardwick. This ruling stated that it was constitutionally correct to uphold a charge of sodomy between two consenting homosexual adults behind closed doors ("Bowers v hardwick," 2013)...
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...without defense or justification, and made punishable by the state in a judicial proceeding” (Schmalleger, Hall, Dolatowski, 2010, p. 4). Laws are principles and regulations that are established to keep the people in some form of order. If the people stray from these regulations and principles, they may actually be committing a crime. Government Structure The criminal justice system is made up of agencies from the local, state, and federal levels. There are also three branches of government. These three branches of government include the Legislature, Judicial, and Executive branches. The legislative branch is responsible for making the laws. The judicial branch is responsible for determining if laws are constitutional and can also overturn prior rulings by other judges. The executive branch is responsible for signing and vetoing laws. A president is elected, by the people, to be the head of the executive branch every four years. Choice Theories Choice theories are explanations as to why crime is committed. These theories come in the form of eight general categories. These categories include classical, biological, psychological, psychobiological, sociological, social process, conflict, and emergent. Classical theory involves the individual’s exercise of his or her free will. Biological theory refers to genes that cause defiant, criminal behavior. Psychobiological theory refers to “human DNA, environmental contaminants, nutrition, hormones, physical trauma, and body...
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...and balances is an important part of the Constitution. With checks and balances, each of the three branches of government can limit the powers of the others. This way, no one branch becomes too powerful. Each branch “checks” the power of the other branches to make sure that the power is balanced between them. How does this system of checks and balances work? The process of how laws are made (see the following page) is a good example of checks and balances in action. First, the legislative branch introduces and votes on a bill. The bill then goes to the executive branch, where the President decides whether he thinks the bill is good for the country. If so, he signs the bill, and it becomes a law. If the President does not believe the bill is good for the country, he does not sign it. This is called a veto. But the legislative branch gets another chance. With enough votes, the legislative branch can override the executive branch's veto, and the bill becomes a law. Once a law is in place, the people of the country can test it through the court system, which is under the control of the judicial branch. If someone believes a law is unfair, a lawsuit can be filed. Lawyers then make arguments for and against the case, and a judge decides which side has presented the most convincing arguments. The side that loses can choose to appeal to a higher court, and may eventually reach the highest court of all, the Supreme Court. If the legislative branch does not agree with the way...
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