...Abstract. This paper deals with the application of activitybased management (ABM) in a small company. The project took place in G. E. Mustill, a company that producesmachines for the photo framing industry. This project aims to develop an ABM system for the company which leads to appropriate improvement actions based on a make or buy decision about di erent parts of the machine, `four-head foiler’. Firstly, a theoretical framework for the design of an ABM system is developed. Then, secondly it is used to improve the businessperformance of four-head foiler manufacturing. The activities required to manufacture this machine are identi® ed and then quanti® ed by their consumption of resources. The factors causing or driving the cost (cost driver) of an activity in question have been identi® ed and used to identify the value-adding and non-valueadding activities. Also, some suggestions are o ered to improve the performance of the company using the ABM system. 1. Introduction The analysis and cost of activities provide ® nancial and non-® nancial information which is the basis for activitybased management (ABM). ABM makes this cost and operational information useful by providing a value Authors: A. Gunasekaran and R. McNeil, Department of Management, University of Massachusetts, North Dartmouth, MA 02747-2300, USA, e-mail: agunasekaran@umassd.edu, and D. Singh, Department of Manufacturing and Engineering Systems, Brunel University, Uxbridge, Middlesex UB8 3PH...
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...Algemene regels • Deelnemers dienen zelf zorg te dragen voor persoonlijke eigendommen, zoals geld, waardepapieren, foto- of filmapparatuur, sieraden e.d. • De school is niet aansprakelijk voor diefstal van persoonlijke eigendommen. Bij constatering van diefstal of verlies van persoonlijke eigendommen moet zo snel mogelijk ter plaatse aangifte bij de politie worden gedaan. • Van een ieder die deelneemt aan een schoolreis of excursie wordt verwacht dat hij/zij de regels van het reis- en excursiereglement naleeft. • De deelnemer die zich niet aan de regels houdt, zal daarop door de begeleiders aangesproken worden. Bij herhaalde afwijking van de geldende regels wordt de deelnemer naar “huis” gestuurd en meldt hij/zij zich bij de adjunct-directeur. Vervolgens kan de deelnemer door de directie geschorst of verwijderd worden. • De deelnemer moet voorzien zijn van een geldig legitimatiebewijs. Reisreglement • Het is verboden te roken in de transportmiddelen, zoals bussen e.d.. Uiteraard gelden er ook rookverboden in alle openbare gebouwen. Roken op de ferry is toegestaan, met inachtneming van het huisreglement van de ferry maatschappij. • Het deelnemen aan activiteiten is verplicht. Een actieve houding is vereist. • Het zelf meenemen of het ter plaatse kopen van alcoholhoudende dranken, anders dan in een bar of op een terras, is verboden. In de boot en in de bus wordt dus ook niet gerookt en/of alcohol gebruikt. Misbruik van alcohol wordt niet getolereerd...
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...baby in human trafficking racket at El Salvador hospital are REUNITED with their lost son after other mothers take DNA test Mercy Casanellas and her British-born, US-based husband Richard Cushworth have been reunited with their biological son They have been raising another couple's child after the children were swapped after birth in El Salvador Ms Casanellas gave birth at 35 weeks by C-section when husband was out of the country and was given anaesthetic after birth Ms Casanellas, who is administrator for evangelical Christian mission her husband runs, was suspicious as baby seemed darker the next day Their fears were confirmed three months later when a DNA test they ordered on baby Jacob said there was 0.000 chance he was theirs The couple reunited with son after parents of babies born the same day at the hospital underwent DNA tests themselves The other family had no idea they had been raising the wrong child By MARTIN GOULD IN SAN SALVADOR, EL SALVADOR, FOR DAILYMAIL.COM and SARA MALM and MATT ROPER FOR MAILONLINE PUBLISHED: 04:24, 8 September 2015 | UPDATED: 10:55, 8 September 2015 2.5k shares 618 View comments The family who claimed their baby was swapped at birth and sold to traffickers in El Salvador have said they are 'absolutely thrilled' been reunited with their lost son three months after he was taken. Brit Richard Cushworth and wife Mercedes 'Mercy' Casanellas had made a public plea for their baby's return after DNA tests showed the...
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...Chapter One Scope of Strategic Management 1 Major Issues to Consider Global considerations impact virtually all strategic decisions. E-commerce has become a vital strategic management tool. The natural environment has become an important strategic issue. 2 Strategic Management Defined Art and science of formulating, implementing, and evaluating crossfunctional decisions that enable an organization to achieve its objectives. 3 Terminology “Strategic Management” Synonymous with “Strategic Planning” • Strategic management Used more often in academia • Strategic planning Used more often in the business world 4 Terminology Strategic management Refers to: Strategy formulation Strategy implementation Strategy evaluation Strategic planning Refers to: Strategy formulation 5 Brief History 1950s Term strategic planning originates 1960s – 1970s Strategic planning very popular Widely viewed as panacea for problems 6 Brief History 1980s Strategic planning cast aside Planning models did not yield higher returns 1990s–2000 Revival of strategic planning Widely practiced in business world 7 Strategic-Management Process Three Stages Strategy Formulation Strategy Implementation Strategy Evaluation 8 Strategy Formulation Vision & Mission Opportunities & Threats Strengths & Weaknesses Long-Term Objectives Alternative Strategies Strategy Selection 9 Strategy Implementation Annual Objectives Policies ...
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...Map the research design used by Donato’s for new product development. A: Idea development Developing the product prototype : Donato’s used employee taste testing to know what customers preferences are and develops the new product Taste testing(by employee) : Is done with the organisation Displaying Photographs of food products: Displaying sample pictures of the recent developed food Uniqueness: Developing a unique product which reaches the customers attention. Brand fit and price are the next key points and at last survey or feedback from the customers are important for new product development. Above design is used by the donatos for the new product development. 2 Evaluate the Wassup meetings as an exploratory methodology to help define the research question. A: Wassup donatos meeting conducted by the monthly routine, where each employee brings knowledge of popular culture and explain its effect on donatos. It is this which makes donatos will have a lot of information about diet and feeling that exist within a culture within the employee's information can be used by donatos, to become an opportunity to develop a new product. For example, according to 2003 healthfocus trend reports, 26% of consumers of food are "carb conscious". This suggests that they are eating low-carb diet into their diet habits This methodology can be used to establish the research question of product development. for example: • Whether consumers go on a diet? What kind of diet? • Whether...
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...usually in a central location, are shown photographs of food products, and then queried about the item’s uniqueness, brand fit, price attractiveness, and the likelihood of purchase if the product were available), and ultimately in-restaurant tests in two or more restaurants within the chain. In-restaurant tests also include participants completing a self-administered intercept survey or, for delivery customers, a call-back phone survey. 2. Evaluate the Wassup meetings as an exploratory methodology to help define the research question. According to Cooper’s Business Research Methods, the exploratory phase of the research process uses information to expand understanding of the management dilemma, look for ways others have addressed and/or solved problems similar to the management dilemma or management question, and gather background information on the topic to refine the research question. interviews with experts and other individual depth interviews, and group discussion or some combinations of these. Donatos monitors its monthly Wassup Meetings, where each employee brings knowledge of an element from popular culture and explains its affect on Donatos. It is this which makes donatos will have a lot of information about diet and feeling that exist within a culture within the employee's information can be used by donatos, to become an...
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..., Hello To Myself / 예은(가사, lyrics, 노래모음,인기가요) Hello 여긴 이천십이년 이월 아주 추운 겨울이야 Where are you 얼마나 가까이 와 있니 그토록 원하던 꿈에 여기 난 아직 넘어지고 또 울고 다치고 지쳐서 일어설 힘조차 없어 그치만 넌 날 보고 웃겠지 Hello to myself hello to myself 울지 말라고 날 위로해줄래 Hello to myself hello to myself 할 수 있다고 너 말해줄래 Hello hello 울지마 Hello hello 일어나 How are you 어떠니 꿈을 이룬다는 건 정말 꼬집어도 아프지 않니 어쩌면 이젠 네겐 평범한 일상이라 때론 지겹니 혹시 너도 외롭고 지치면 여기 꿈꾸던 날 기억해줄래 Hello to myself hello to myself 여기 날 생각하며 웃어 줄래 Hello to myself hello to myself 가슴 벅차게 행복해 줄래 Hello hello 웃어봐 Hello hello 그렇게 Hello to myself hello to myself 여기 날 생각하며 웃어 줄래 Hello to myself hello to myself 꿈꾸던 날 잊지 말아줄래 Hello 여긴 이천십이년 이월 아주 추운 겨울이야 소연) 우리 사랑했잖아 제발 날 울리지마 오직 내겐 너 하나뿐야 해리) 눈을 감아도 보여 귀를 막아도 들려 제발 날 떠나가지마 지연) 어두웠던 내 삶에 빛이 되어준 사람 너무나 소중한 사람 민경) 하루 지나고 또 지나도 더 그리워져 이 노랠 하는 지금도 소연) 우리 사랑했잖아 제발 날 울리지마 오직 내겐 너 하나뿐야 해리) 눈을 감아도 보여 귀를 막아도 들려 제발 날 떠나가지마 소연) 돌아올것 같아서 다시 올지 몰라서 오늘도 너를 기다려 민경) 너는 모르지 넌 모르지 아파하는 날 이 노랠 하는 지금도 소연) 우리 사랑했잖아 제발 날 울리지마 오직 내겐 너 하나뿐야 해리) 눈을 감아도 보여 귀를 막아도 들려 제발 날 떠나가지마 민경 RAP] 세상과 너 둘중에 택하라면 하나 내 전불 빼앗아도 너라면 난 좋아 낮이나 밤이나 사랑에 난 목마른 자 널 이젠 잊자 이런 나의 같잖은 다짐이 또 다시 나를 울려 들려 효민 RAP] 너에게 바라는건 오직 너야 너 없인 아무것도 할수 없는 나야 이 노랠 들으면 제발 너 돌아와 돌아와 효민) 사랑하면 할수록 점점 야위어만 가 오직 내겐 너 하나뿐야 해리) 우리 사랑했잖아 제발 날 울리지마 날 두고 떠나가지마 화영 RAP] Yeah uh uh 결국 넌 돌아서 나는 또 막아서 자존심 다 버리고 미친척 널 따라서 가슴이 되려 나를 다그치고 말했어 세상에 하나뿐인 널 잃지는 말랬어 나는 또 웃는척 그냥 멀쩡한척 너에게 부르는 마지막 나의 이 노래 소연) 제발 날 떠나가지마 아무 말도 필요 없죠...
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...Map the research design used by Donato’s for new product development. Opportunity Identification Donato’s realized that people, including his employees were not eating the crust of the pizza because they were avoiding the carbohydrates inherent in the grain-based foundation of every pizza at that time. People were becoming more and more conscious about their health and low-carb diets was the trend, so the Donato’s decided to take advantage of this and make healthier pizza. Discovering and prioritizing information regarding the project Based on statistics, Donato’s was convinced that this low-card diet trend was accurate, so the company began research on how to produce such a pizza, that is not only unique, but brand fit, price attractive and the likely to be purchased, if it was available. Perform exploratory research In late July, according to the 2003 Health Focus Trend Report, 26% of eaters were carb aware. This meant that Americans were starting incorporating low-carb habits into their diets. The process started with developing the product prototype, followed by employee taste testing, concept screens and ultimately in-restaurant tests in two or more restaurants within the chain. In-restaurant tests also include participants completing a self-administered intercept survey or, for delivery customers, a callback phone survey. Identifying problems In the product prototype phase, Donato’s was running into problems. They were getting in low-carb crusts, and...
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...research design used by Donato’s for new product development. A: Idea development Developing the product prototype : Donato’s used employee taste testing to know what customers preferences are and develops the new product Taste testing(by employee) : Is done with the organisation Displaying Photographs of food products: Displaying sample pictures of the recent developed food Uniqueness: Developing a unique product which reaches the customers attention. Brand fit and price are the next key points and at last survey or feedback from the customers are important for new product development. Above design is used by the donatos for the new product development. 2 Evaluate the Wassup meetings as an exploratory methodology to help define the research question. A: Wassup donatos meeting conducted by the monthly routine, where each employee brings knowledge of popular culture and explain its effect on donatos. It is this which makes donatos will have a lot of information about diet and feeling that exist within a culture within the employee's information can be used by donatos, to become an opportunity to develop a new product. For example, according to 2003 healthfocus trend reports, 26% of consumers of food are "carb conscious". This suggests that they are eating low-carb diet into their diet habits This methodology can be used to establish the research question of product development. for example: • Whether consumers go on a diet? What kind of diet? • Whether...
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...Question#1: The process typically starts with is developing the product prototype, followed by employee taste testing, concept screens (where participants, usually in a central location, are shown photographs of food products, and then queried about the item’s uniqueness, brand fit, price attractiveness, and the likelihood of purchase if the product were available), and ultimately in-restaurant tests in two or more restaurants within the chain. Question#2: The Wassup meetings are launched monthly routine, this is where individual employee brings their own knowledge of an element from popular culture and explains its effects toward Donatos. There are a lot of information that will support the define process, such as: By Wassup meetings, Donatos will have an enormous information and feelings about diet which belong to different cultures from employees' aspects. This exploratory methodology uses information to understand the management dilemma bette as well as resolve this problem, create new ideas to launch new products. Question#3: Evaluate the test market Donatos used. In my opinion, Donatos has used marketing campaign to advertise their product into the marketplace. Additionally, Donatos launched market a new formula including plenty of soy crisps and protein with low-carb benefits. Besides that, they provided a lot of selections for customers to be easy to choose what they want and tried to make their product as simple as possible to catch up customer’s demand...
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...research design used by Donato’s for new product development. A: Idea development Developing the product prototype : Donato’s used employee taste testing to know what customers preferences are and develops the new product Taste testing(by employee) : Is done with the organisation Displaying Photographs of food products: Displaying sample pictures of the recent developed food Uniqueness: Developing a unique product which reaches the customers attention. Brand fit and price are the next key points and at last survey or feedback from the customers are important for new product development. Above design is used by the donatos for the new product development. 2 Evaluate the Wassup meetings as an exploratory methodology to help define the research question. A: Wassup donatos meeting conducted by the monthly routine, where each employee brings knowledge of popular culture and explain its effect on donatos. It is this which makes donatos will have a lot of information about diet and feeling that exist within a culture within the employee's information can be used by donatos, to become an opportunity to develop a new product. For example, according to 2003 healthfocus trend reports, 26% of consumers of food are "carb conscious". This suggests that they are eating low-carb diet into their diet habits This methodology can be used to establish the research question of product development. for example: • Whether consumers go on a diet? What kind of diet? • Whether...
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...the ground, heaping up the mound. These words create doubt about what we are about. They scream out insecurity… drowning out purity. They often cause the sincere heart to hide and dodge a painful dart. The real life is camouflaged to the status quo, leaving us to ponder who is a friend and who is a faux? We step back to hide from the attack. Yet you may never know why I walk the way I do; You’ve never tried on anothers’ shoe. You may never see who this persons destined to be. You just shout out a mocking name. You may not even purpose to name, yet, the results are the same. It’s the pride of man on display. Others think it’s okay to do what you do. They now make fun too. You’ve built yourself up. You’ve shown others wassup. The leader of the pack, take a step back. You’re “fly,” but labels lie. Yet some words can stick until they die. It reduces a person of depth and meaning to a word mimicked in playground teasing. Demeaning. What’s meant for a can shouldn’t be used on a man. This lifes contents can’t be canned. They can’t be judged on demand. I’m jumping out of the box as the clock tocks. I won’t be confused, reduced, recycled, or reused. I am unique, special and true. I’m through. You know what they say, “Your rubber. I’m glue. Whatever you say bounces off of...
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...say it, to get his or her point across as easy as possible. I believe the way you say things are very important especially when it comes to texting. From punctuation to actual vocabulary, structure matters. The outlet distance can affect major part of how something comes across. A writer of the text can get the reader to understand exactly what their saying by understanding the reader and writing down their views from a viewpoint the reader will understand. If I am talking to my mom through text, that conversation would be different from a text chat with my friends. For example “Good morning mom, how was your day” this text shows respect and concern. The same thing can be shown to a friend through text, using different words like “Wassup bro, how you been?”. The difference here is vocab. A text can be misinterpreted so writing when it comes to speaking directly to someone the writer should make sure to be as clear and straightforward as...
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...Who Can… Who Can’t The main focus of the article is about other races using “the n-word”. The author talks about how African Americans are allowed to use the word with no problem, and how Puerto Ricans are accepted to use the word, but when a white person says it then it is completely out of line. The author other also states how the rap industry accepts the use of the word but, once again if a white person uses it, then they are considered “fake” The author asks multiple rappers in Chicago, why is it such a big deal when someone of a different race uses “the n-word” and what does it mean to them. Black rappers feel that it is disrespectful for white rappers to use the word because they feel that when White people say it, they say as if they are dominant. “ If some Spanish dude is like ‘nigga this’ ‘nigga that’ I don’t think he’s thinking ‘ You a nigga, and I’m a higher species,’ Whereas you hear that shit out of a white dude’s mouth, it goes right back to where it came from,” (Harkness, 136) Based off this statement, black people feel that white people can’t say the word because they created it, and it just brings to back to slavery days. “ They trapped, they grinding, they hard. Plus, they weren’t the people that enslaved us… The Caucasian folks enslaved us. So when they say the word nigger, or course it would offend us. “ Latino’s, in a black person’s mind has been through the same struggle as them. Therefore they are allowed to use the word. After interviewing...
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