Beach Sediments Essay Example | Topics and Well Written Essays - 2000 words

Beach Sediments - Essay Example Some beaches are built to great widths by sediments washed to the sea by episodic floods, gradually eroding until the next major flood replenishes the sand ("Beach Formation and Types of Beaches and Sand"). Beach sediments are delivered per year in million cubic yards through longshore transport. Different beaches have different colors and textures because of the various sediments that make them up. There are beaches made up of eroded shale cliffs, multicolored agates ground and polished by the surf, feldspar minerals, ground quartz, and even iron minerals. The various make up of the sediments determine the origin of these sand beaches which help researchers know more information about a particular coast. Mechanical sediments, also known as clastic sediments, came from the erosion of oceanic rocks formed during the earlier times. These sediments are carried by streams or waves to the place where they are deposited. Ocean sediments, especially in the form of turbidites, are usually carried over and deposited at the bottom of continental slopes ("The Columbia Encyclopedia" 42907). Chemical reactions in seawater form chemical sediments which results in the precipitation of small mineral crystals that settle to the floor of the sea and finally form a chemically pure layer of sediment somehow. Organic sediments are formed from plant or animal actions. ... There are also some traces of windblown volcanic and continental dusts found in organic sediments. Properties of Sediments Sediments have different properties which are being studied by researchers for different purposes such as coastal engineering. One property of sediments is its physical form. Sediments can be loose, fluid, hard or firm. Examples of loose sediments are sand and silt; mud is a form of fluid sediment. There are also sand forms that are firm and stiff as clay. Hard sediments are those rocks and coral pieces that can be found in some beaches. Sediments can also be classified in terms of their cohesiveness. Sediments can be cohesive, non-cohesive or mitigated. Sediments such as clay and firm sand are highly cohesive as each particle stick closely together. Mud and loose sands, as well as rocks and other loose particles, are non-cohesive. Mitigated sediments are mainly non-cohesive sediments with a little mix of clay. Non-cohesive sediment behavior in water is mainly controlled by mechanical forces. The hydrodynamics of a particle refer to its ability to remain still or become entrained if on the bed surface, or to remain in suspension or to cease movement if in motion ("Sedimentation Investigations of Rivers and Reservoirs" 7-1). The properties that crucially affect the non-cohesive particle's hydrodynamics are its size, shape and specific gravity. The behavior of cohesive sediments, on the other hand, is controlled by electrochemical forces and dependent on the particle size, sediment mineralogy, and water chemistry. Particle size is considered to be the most important property of non-cohesive sediments. The size of the particle can be defined by any of the four methods: a) Nominal diameter - with this

Industrial Placement Report Case Study Example | Topics and Well Written Essays - 2250 words

Industrial Placement Report - Case Study Example It comprises of work orders, scheduling, service requirements, data collection, parts and inventory management, and forecasting of parts and inventory needs. When a piece of manufacturing equipment needs regular servicing, that task automatically appears on a list of work to be done, and a plant technician will perform the work, making a note in the system that it was done, by whom, and when. Engineering department is also recording all variations in production and quality and organizes the remedial actions. I work in the packaging department ( the Department.) In this report 1) I shall give my view, both, on the Department side and on the production (i.e. manufacturing) side of the Company. I will discuss three important elements of a successful operation of any pharmaceutical firm: Quality Assurance (QA), Safety procedures (SP) and, above all, Information Technology. As Information Technology (IT) and automation is involved in virtually every production and quality assurance (QA) process, I shall mention the IT role in individual processes as I will keep describing them further on in this report. The Company produces only tablets and capsules. A high degree of automation exists in the production side of the Company. ... These finished chemicals are combined and processed further in mixing machines. The mixed ingredients may then be mechanically capsulated, pressed into tablets. Our part of the ( packaging) Department works only with tablets, but the Company produces capsules as well. The workers in the Company fall into one of two occupational groups: Production workers who operate drug-producing equipment, inspect products, and install, maintain, and repair production equipment; and transportation and material moving workers who package and transport the drugs. This is the role of our Department. Generally, I can characterize the technology in our Department as being medium-automated. Since the Company has three tablet-producing, fully automated, lines, we are packaging three different types of tablets.For that, our part of the Department has three packaging lines, each consisting of one blister packing machine, one cartoner and an overwrapper. These three units are all connected into a series. The inputs into this three-machine series are: tablets, cartons and leaflets and at the end, as output, comes packaged product, already in cartons with proper labels attached. Then we further pack the cartons into outerboxes. 3. Good Manufacturing and Production Practices There are several major items that we see important in our work space: Generally, working conditions in pharmaceutical plants are better than those in most other manufacturing plants. In the Company, there is a stress on keeping equipment and work areas clean because of the danger of contamination. We work in air-conditioned, well lighted, and quiet place. Health and safety regulations ( to be discussed later in

Gorn Chapter Essay Example for Free

Gorn Chapter Essay What powers awarded to congress in the Constitution of 1787 would an Anti- Federalist be most likely to oppose? Anti- Federalist were against the Constitution all together but most of all, I think the Anti-Federalist were against the fact that the state government’s would no longer have as much power like it did with the Articles of Confederation. The constitution supported the idea of a powerful and strong central government. The congress had the power to tax people, and make rules and regulations as it says in document two. With liberty being the Anti-Federalist’s biggest argument, the federalist got the idea that with all the power congress had, their freedom and rights would be threatened or even taken away and that’s what they feared most. 2. According to the Constitution of 1787, what are the eligibility prerequisites and selection processes for a) members of the House of Representatives Members of the House of Representatives are chosen every two years by the people and the number of representatives each state gets is proportional to the population. The members has to be twenty-five years of age or older, has been a citizen of the United States for at least seven years and shall not be, when elected, an Inhabitant of the State in which he is representing. b) members of the Senate, and Each state has two senators serving a six year term. In the Constitution of 1787, the senate was appointed by the Legislature and must have at least one vote. Members of the Senate must be 30 years of age, been a citizen of the U. S. for nine years, and should not be an Inhabitant of that State. ) the president and vice president? Both the President and Vice president serve in the same term of four years. The person running for president and vice president had to be a citizen of the United States for 14 years and naturally born in the U. S. and they had to be at least 35 years of age. The president had to have a majority vote for a guarantee to be president if not the House of Representatives chose in other situations. 3. Critique the provisions co ntained in the Constitution of 1787 from the point of view of each of the following groups: I think all together the only people who felt they would benefit from the Constitution was the smaller populated states and the African Americans. The smaller States would gain more of a say then being overlooked by the larger States, although in the Constitution they would only have a few representatives for their state, it still was a good outcome because they would at least have some sort of say and opinion in what laws were passed due to the power of their representative’s votes. The Constitution’s main goal was to make sure all states were equal and with that being said, it led up to the African American’s being free and gave a sense of something they had never felt, which was equality. The Anglos and Native American’s had to have a sense of anger because not only did they feel like their territory was being taken away, they also now had to have treaties with America if they were beyond the boundaries of the States, in order to trade or do any business with the U. S. The larger states were probably not as approving of the Constitution because with the greater amount of population in their states’, their governments got to do whatever and all the people had to follow their rules they set for themselves. In the Constitution, Congress is given the power over the whole Country, if a state wanted to make something a law or tax people, they had to get the approval of congress. 4. In which of the six objectives designated in the preamble has the Constitution of 1787 lived up to its promises? In what areas has it not fully achieved its goals? The Constitution was truly meant to be looked upon as a good thing, it was not suppose to cause any harm or uneasiness in the States. I think out of the preamble, the Constitution did eventually achieve success in all six objectives but the biggest issure that most Anti-Federalist had was the constitution not establishing justice or secure the blessings of liberty. If you really think about how the Constitution was made, it was illegal. The writers were only allowed to fix the Articles of Confederation, not make a whole new Government. I think that’s why Anti-Federalist were not convinced about the Constitution because it was done out of secrecy and the writers did not allow for the Anti-Federalist to make a common ground and make the Constitution mutual on both sides, that alone made it seem like the writers were just trying to take over America and make rules that seemed to take away the rights that were important to them. In the Constitution there were specific laws for people’s safety, different forces were to be formed in case of any attack or just to promote general welfare. Although, the army had not been figured out yet on how each state’s army would form together, the idea of the forces coming together for safety was in tact. 5. If you were a delegate to a state ratifying convention, would you have voted for or against the Constitution of 1787? Explain the reasons for your vote. If I was a delegate to a state ratifying convention, I would have voted for the constitution of 1787. The United States were at the point of time were reformation was needed. Although many people at the time were against the Constitution, I think overall it put the United States in a more successful path compared to the problems they were already facing as a nation. At the time prior to the Constitution, State’s had set there own laws that were to be abided by which made the outlook on the country as a whole, unorganized. The United State’s needed a more stable government, with the Articles of Confederation, it was basically like there was no government or any uniformed army in place in case of any attacks from other countries. The Constitution made the United States come together in the long run and a good authority with a fair amount of power was needed in order to get America straightened out. 6. Did the writers of the Constitution of 1787 desire to create a democracy or aristocracy? According to what I read, I think the Constriction of 1787 was desired to be a aristocracy government. It was not until the Bill of Rights came into Constitution that made the United States a democracy. The constriction was first made with no checks and balance system which made the strong central government, have more power than it has today. The government in the Constitution had the power to do many things that the Anti-Federalist felt shouldn’t have the right to have. Many of the people living in the state’s felt their unalienable rights were being taken away slowly so many Anti-Federalist decided to push and continue to get the Bill of Rights passed so the government wouldn’t gain too much power, that everyone felt they wanted.

Conceptual Framework in Accounting Board

Conceptual Framework in Accounting Board Introduction A conceptual framework has its basis in a set of concepts. These concepts are linked to a system of methods, behaviors, functions, relationships and objects. The conceptual framework for financial reporting â€Å"†¦..seeks to identify the nature, subject, purpose and broad content of general-purpose financial reporting and the qualitative characteristics that financial information should possess†. (Deegan, 2005, p.1184). It is of fundamental importance to the future development of International Financial Reporting Standards (IFRS). Conceptual framework of an Accounting Board: Defines the objective of financial statements Identifies the qualitative characteristics that make information in financial statements useful Defines the basic elements of financial statements Specify how the elements are recognised and measured in financial statements. The focus of this essay is on conceptual frameworks propounded by Accounting Standards Board (ASB), the Financial Accounting Standards Board (FASB) and the International Accounting Standards Board (IASB) and also the improvements proposed in the IASB and FASB Joint Discussion Paper. ASB is a subsidiary company of the Financial Reporting Council (FRC) responsible for formulating Financial Reporting Standards. FASB is an Accounting Board that establishes rules governing accounting practices throughout the US. The mission of the FASB is to establish and improve standards of financial accounting and reporting for the guidance and education of the public, including issuers, auditors, and users of financial information. IASB is the youngest Accounting Board of the three. It was founded on April 1, 2001 as the successor of International Accounting Standards Committee (IASC) based in London, UK. IASB is responsible for setting International Accounting Standards. IASB has adopted many of the regulations of its predecessor. It uses IASCs 1989 ‘Framework for the Preparation and Presentation of Financial Statements’. Thus, IASB’s conceptual framework of accounting standards are outdated as the accounting standards prescribed by IASB reflect the accounting thought in1989. In contrast, ASB pronouncements are more contemporary. IASB and FASB Joint Discussion Paper In October 2004, US FASB and the IASB accepted that their existing frameworks move in different directions and were not complete and up to date. They decided to develop a single common conceptual framework that converges and improves the existing individual conceptual frameworks of the boards. They published a consultative document in 2006 setting out their preliminary views on an enhanced conceptual framework. Differences between Conceptual Frameworks The conceptual frameworks put forward by the three Boards can be compared on the basis of: Purpose of the framework Objectives of financial statements Qualitative characteristics Elements of financial statements Recognition and measurement criteria These are examined in detail below: Purpose of the Framework The three conceptual frameworks have similar purpose. The purpose of each framework is described below: ASB: The framework seeks to describe the fundamental approach propounded by ASB to strengthen the financial statements of profit-oriented entities. It provides a reference point to help ASB in developing new accounting standards and reviewing existing ones. IASB: Like ASB, IASB’s framework also serves as a guide to the Board in developing accounting standards. It also acts as a guide to resolving accounting issues that are not addressed directly in an IAS or IFRS or Interpretation. With a revision to IAS 8 in 2003, the importance of conceptual framework has increased further. The IASB framework applies to all business entities both in the private or public sector. FASB: The purpose of the FASB framework is also to assist standard setters in developing and revising accounting standards. The framework does not override accounting standards, and therefore in this respect it has a lower status than specific accounting standards. The FASB framework applies to both business and not-for-profit entities in the private sector. Despite the similar purpose of all frameworks, the emphasis of the framework differs from board to board. For instance, the IASB framework has a broader purpose than the FASB framework. The IASB framework not only assists IASB in developing or revising accounting standards but also assists preparers, auditors, and users of financial statements. There is also a difference in the status of the frameworks. For instance, the IASB framework is considered at a higher level in its GAAP hierarchy than the FASB framework in the U.S. GAAP hierarchy. The management of entities preparing financial statements under IFRS is expressly required to follow the IASB framework. IASB and FASB Joint Discussion Paper: The Discussion Paper states the purpose of conceptual framework to establish a common framework of the concepts that underlie financial reporting. The common framework is expected to suit the requirements of both FASB and IASB. However, this may lead to a problem. If the arguments contained in the discussion paper are adopted as the common framework, this will distance preparers and auditors as the framework will become theoretical and long and act only as a reference manual for standard setters. Objectives of Financial Statements Conceptual frameworks put forward by Accounting Boards put forward similar objectives of financial statement. ASB: According to ASB â€Å"†¦the objective of financial statements is to provide information about the financial position, performance and the financial adaptability of an enterprise that is useful to a wide range of users† (1999:1) FASB: The FASB framework specify objectives for business entities and non-business entities. According to FASB in SFAC 1 â€Å"†¦financial reporting is not an end in itself but is intended to provide information that is useful in making business and economic decisions†. (1978:9) IASB: According to the IASB’s Framework for the Preparation and Presentation of Financial Statements â€Å"†¦the objective of financial statements is to provide information about the financial position, performance and changes in financial position of an enterprise that is useful to a wide range of users in making economic decisions.† (2001:12)Unlike FASB framework, the IASB framework has a more limited scope. It discusses objectives in the context of business entities only. IASB and FASB Joint Discussion Paper: The discussion paper states that the objectives of financial reporting are to provide information: Useful to present and potential investors and creditors and others in making investment, credit, and similar resource allocation decisions. Useful in assessing cash flow prospects About an entity’s resources, claims to those resources, and changes in resources and claims Despite the similarity of objectives propounded by the various frameworks, the differences may arise due to the focus on users. The focus depends on the body producing the statements and establishing parameters. Qualitative characteristics The conceptual frameworks identify primarily four principal qualitative characteristics in common: Understandability Relevance, Reliability and Comparability. However there are differences in terms of what constitute ‘relevant’ and ‘reliable’ information and which characteristic is more important than others. ASB: The ASB narrow down the scope of their conceptual framework by establishing parameters which clearly defines the inclusions and exclusions. It defines the qualitative characteristics of the information which merits inclusion, for example, relevance, reliability, and comparability. UK ASB treats information to be reliable if it is free from material errors. Though freedom from material error is included as a sub-quality of reliability, the framework excludes verifiability as an essential element for reliability of information. The conceptual framework of ASB favours relevance over reliability if there is a conflict between relevance and reliability concept. IASB: According to IASB, information is relevant when it influences the economic decisions of users and is reliable if it is free from material error and bias and can be depended upon by users to represent events and transactions faithfully. IASB framework treats all four qualitative characteristics as primary qualitative characteristics. It treats materiality of information and its timeliness as a component of relevance. IASB does not give importance to one characteristic over the other. There is sometimes a tradeoff between relevance and reliability and judgement is required to provide the appropriate balance. IASB expects management to exercise prudence or conservatism to provide this balance. FASB: Unlike IASB, FASB framework set out the qualitative characteristics in a hierarchy, treating understandability as a user-specific quality separate from the others, relevance and reliability as the primary qualities, and comparability as a secondary quality. IASB and FASB Joint Discussion Paper: The discussion paper proposes replacing the qualitative characteristic of ‘reliability’ in the current frameworks with ‘faithful representation’. The paper also highlights areas where the qualitative characteristics of both IASB and FASB conceptual framework can be improved. For example, both frameworks emphasise neutrality, prudence or conservatism and expect that the exercise of prudence or conservatism does not allow the deliberate understatement of net assets and profits. However, the hard fact is that a concept of prudence or conservatism is inconsistent with the concept of neutrality. Elements of Financial Statements There are differences, though not major, between frameworks in relation to elements of financial statements ASB: ASB classifies transactions and other events into 5 elements: assets, liabilities, ownership interests, gains and losses. Assets, liabilities and ownership interest are included in the Balance Sheet and gains and losses in the Profit Loss Account. IASB: Like ASB, IASB framework also has 5 elements of financial statements: Assets, Liabilities, Equity, Liabilities, Income and Expenses. The first three elements form a part of the Balance Sheet and the last two a part of the Income Statement or Profit Loss Account. The assets, defined as a resource controlled by the enterprise as a result of past events and from which future economic benefits are expected to flow to the enterprise, has a central role. All other element definitions are based on the definition of assets. FASB: FASB framework has seven elements in all. Elements, such as assets, liabilities, and equity are for describing the financial position. Unlike two elements for IASB, the FASB framework includes five elements relating to financial performance: revenue, gains, expenses, losses, and comprehensive income. Though assets definition is still primary, there are differences in terms of how assets are defined by IASB and FASB. The FASB framework includes â€Å"probable† as part of the definition of assets and liabilities, whereas the IASB framework includes the term in its recognition criteria, and the meaning of the word is not the same. In addition to this, as per IASB, the asset is the resource from which future economic benefits are expected to flow, whereas as per FASB, the asset is the future economic benefits themselves. IASB and FASB Joint Discussion Paper: The discussion paper finds gaps in the existing frameworks in respect of the following aspects of elements of financial statements and requires the converged conceptual framework to focus on these: The distinction between liabilities and equity Definition of a liability The effect of conditions, contingencies, or uncertainties Accounting for contractual rights and obligations Recognition criteria for financial reporting The objective of financial statements is achieved by depicting in the primary financial statements the effects that transactions and other events have on the elements. This process is known as recognition. Frameworks differ with regard to recognition of effects of transactions. ASB: According to ASB framework, if a transaction leads to creation of a new asset or liability or to adds to an existing asset or liability, the effect will be recognised in the balance sheet. This recognition will happen only if there is sufficient evidence that the asset or liability exists and can be measured reliably enough in monetary terms. Except when there has been no change in the total net assets or the whole of the change is the result of capital contributions or distributions, a gain or loss will be recognised at the same time. ASB does not take into account probable effects. IASB: Unlike ASB, IASB framework includes ‘probable’ test for recognizing effects of transactions. For example, the IASB framework requires that an asset is recognised in the balance sheet when it is probable that the future economic benefits will flow to the enterprise and the asset has a cost or value that can be measured reliably. Similarly, a liability is recognised in the balance sheet when it is probable that an outflow of resources embodying economic benefits will result from the settlement of a present obligation and the amount at which the settlement will take place can be measured reliably. FASB: FASB framework also specifies a criteria to be satisfied before items are recognized in the financial statements. The framework also requires that only items that are relevant should be recognised. Like ASB, FASB framework also does not include probability as a recognition criterion. Measurement of the Elements of Financial Statements Measurement of elements of financial statements means assigning a monetary value to it. Frameworks differ on this account. ASB: ASB uses ‘value to the business’ (VTB), or ‘deprival value’ of the asset for measurement of asset. Similarly, liabilities are measured on the basis of the ‘relief value’. Moreover, ASB adopts mixed measurement system as against outdated frameworks that adopt a single consistent system. Mixed measurement system is flexible and allows the historical cost and current value to be changed as accounting thought develops and markets evolve. This implies that the use of current value will become more prevalent as markets develop and evolve. This approach is used by the majority of large UK listed companies and involves measuring some balance sheet categories at historical cost and some at current value. IASB: The IASB Framework acknowledges different measurement bases including: historical cost, current cost, net realisable value, present value. However, it does not recommend a preferred technique for measurement of assets and liabilities. The most common basis of measurement adopted by the framework is historical cost. Thus, there is no formal recognition of a ‘mixed measurement’ system in the framework. This is its biggest drawback and makes it an outdated framework as it belongs to a different period. This approach was abandoned by the ASB in favour of a ‘mixed measurement’ system. Even though many existing IFRSs are based on the concept of ‘fair value’, it is not referred to in the Framework. Again, such an omission suggests that the international framework measurement provisions are limited and out-of-date. FASB: Like IASB, measurement is one of the most underdeveloped areas of FASB framework. FASB frameworks also provides a list of measurement attributes similar to ones prescribed by IASB that are used in practice. However, like IASB, FASB framework does not recommend measurement criteria for any element. In other words, it too lacks fully developed measurement concepts. IASB and FASB Joint Discussion Paper: The discussion paper clearly highlights a need to consider whether the conceptual framework should include not just measurement concepts, but also guidance on the techniques of measurement. Conclusion The conceptual framework(s) contained in the ASB, the FASB, and the IASB have formed the basis of accounting standards for some time. The current IASB and FASB frameworks are increasingly out-of-date, as they ignore many of the developments that have been undertaken by national standards. There are certain limitations that need to addressed in a way that issues that cross-cut across standards are taken care of. For instance, a new framework is required which is not based on a single value-based model but a ‘mixed measurement system’. References Accounting Standards Board. (1999), An Introduction to the Statement of Principles for Financial Reporting, ASB Publications, London. Financial Accounting Standards Board, (2001- 2004) ‘Business Combinations: Purchase Method Procedures and (including Combinations between Mutual Enterprises) Certain Issues Related to the Accounting for and Reporting of Noncontrolling (Minority) Interests Solomons, D. (1988), Guidelines for financial reporting London, UK: ICAEW. Hines, R. (1991). The FASBs conceptual framework, financial accounting and the maintenance of the social world. Accounting, Organisations and Society, 16, 313-331. Research Memorandum (April 2004), Standard-setting and the myth of neutrality : Boundaries, discourse and the exercise of power, accessed from http://www.hull.ac.uk/hubs/05/research/memoranda/Memorandum%2047.pdf, accessed on 18 January 2007.

Gender and Our Judicial System Essay -- Law

The ambiguous language and aim of the constitution has allowed for numerous interpretations of the law. There have been several instances, where our limited perception and interpretation of the constitution has warranted change due to cases that do not fit the ruling party’s ideology of equality. In those cases, we amended our constitution and included clear diction to award rights to those subjected to subordination, so in going forward a clear distinction would not allow room for interpretations that perpetuated further discrimination. Over the course of history, we have followed this path to incorporate our societies changing paradigm that was dissimilar to our founding fathers’. Interestingly so, the rights they deemed as inalienable are the ones that have required a clear distinction in order for them to apply to all. The Equal Rights Amendment (ERA) is a necessary requirement for women as well as others who are subject to sex-based discrimination. Although the rights of women are somewhat protected by the constitution, without the clear diction of the ERA, those who face this type of discrimination, are left in a precarious position. The passage of the ERA would necessitate pragmatic consequences in judicial equality, highlight the pervasiveness of modern inequality, and enact change in society’s paradigm of equality. The loose interpretation of the notion of gender in our judicial system is subject to filtration through outdated ideologies, stereotypes, and gender bias. As the law currently stands, the interpretation of cases that involve gender or sexual discrimination are filtered through constitutional acts or amendments that only partially protect. An example of this partial protection would be the 14th amendment. T... ...122). Macmillan General Reference. Sexism in language. (n.d.). Retrieved from http://www.upou.edu.ph/gender/gender_fair. Lithwick, D. (2011, June 20). Class dismissed. Retrieved from http://www.slate.com/articles/news_and_politics/jurisprudence/2011/06/class_dismissed.html Terkel, A. (2011). Scalia: Women don't have constitutional protection against discrimination. Huffington Post, Retrieved from http://www.huffingtonpost.com/2011/01/03/scalia-women-discrimination-constitution_n_803813.html Cotter, D., Hermsen, J., Ovadia, S., & Vanneman, R. (2001). The glass ceiling effect. Informally published manuscript, University of North Carolina, North Carolina. Retrieved from http://www.bsos.umd.edu/socy/vanneman/papers/CotterHOV01.pdf Wood, J. T. (2008). Gendered lives, communication, gender, and culture. (8th ed.). Wadsworth Pub Co. U.S. Const. amend. XIV, Â § 1

Free Nature vs. Nurture Essay :: Argumentative Persuasive Topics

Nature vs. Nurture There has always been a large controversy over whether inherited genes or the environment influences and effects our personality, development, behavior, intelligence and ability. This controversy is most often recognized as the nature verses nurture conflict. Some people believe that it is strictly genes that effect our ways of life, others believe that it is the environment that effects us, and some believe that both of these influence our behavior. Either way, social scientists have been struggling for centuries deciding whether our personalities are born or made. Tests are done often on identical twins that were separated to see how they are each influenced by their separate environments. In the past twenty years, it has been discovered that there is a genetic component to every human trait and behavior. However, genetic influence on traits and behavior is partial because genetics account on average for half of the variation of most traits. Urie Bronfrenbrenner, who studies genetics, said, "It is not nature vs. nurture, but the interaction of nature and nurture that drives development." Researchers are finding that the balance between genetic and environmental influences for certain traits change as people get older. Also, people may react to us in a certain way because of a genetically influenced personality and, we may choose certain experiences because they fit best with our instinctive preferences. This means that our experiences may be influenced by our genetic tendencies. One way researchers study the development of traits and behaviors is by measuring the influence of genetics through out ones life span, and it is found to be that the genetic influence on certain trait increase as people age. A research was done to see whether a trait would show up in a child if it was environmentally influenced or genetically influenced. A child was given more negative attention than another was, and it increased the chances of the child having depressive symptoms and anti-social behavior. But these symptoms disappeared when accounted for genetic influences and how parents treat their children. There are three types of gene/environment relations. The first one is called a passive correlation. It is to be explained as, for example, if a musical ability was genetic, and a child was passed a musical ability trait, than the child would most likely have musically inclined parents. Their parents then would provide them with the genes

Quality Management within Toyota Motor Company Essay

Abstract This paper explores multiple published articles discussing Toyota Motor Company’s strengths, weaknesses, opportunities and threats. A review of Toyota’s decisions to hide important information prior to recalls leads us to a discussion of where Toyota can go from here. The paper includes recommendations for Toyota Motor Company in order to move forward after their 2010 recalls. In addition, organizational changes will assist Toyota Motor Company in overcoming their recall problems. Quality Management within Toyota Motor Company After a number of discouraging recalls at Toyota Motor Company in 2010, a number of quality management techniques were implemented. Toyota Motor Company’s SWOT Analysis played into the newly implemented quality management techniques. Toyota’s strengths allowed them to fight back quickly against these recalls that could have ultimately led to Toyota’s fall from one of the top motor company’s. Toyota Motor Company’s strengths include dominant position in the marketplace, strong brand recognition, strong focus on research and development, and broad production and distribution network. In addition to Toyota’s strengths, their weaknesses were reviewed in order to find opportunities to capitalize upon. The recalls were obviously a large weakness at Toyota. Opportunities were reviewed which included the growth of the global automotive industry. Last, Toyota’s threats were reviewed. Here it was found that powerful competition is a worry for To yota Motor Company. After the review of Toyota Motor Company’s SWOT Analysis, the issue of the recalls was assessed. Analysis shows the issue within Toyota Motor Company did not appear overnight. However, secretive management styles let the company astray. A diagram was created by functional area to summarize how Toyota has responded to these recall problems. The functional areas reviewed include management, production design and safety, quality, and manufacturing. Last, the analysis of Toyota Motor Company’s recall and quality management issues are discussed from a point of solving the problem. Recommendations are discussed that will help Toyota Motor Company to turn their weaknesses into strengths. Method Discussion SWOT Analysis Internal Factors Strengths Weaknesses Product †¢ Dominant position in the marketplace †¢ Strong brand recognition †¢ Strong focus on Research & Development †¢ Broad production and distribution network †¢ Product recalls have the ability to negatively affect brand image †¢ Declining sales in crucial geographic areas External Factors Opportunities Threats Competition †¢ Growth of the global automotive industry †¢ Potential benefit from partnering with BMW †¢The outlook for the new global car market is strong †¢ Powerful competition †¢ Appreciation of the Japanese Yen †¢ Environmental regulations †¢Natural disasters Strengths. Toyota has a number of internal product strengths as noted in the SWOT Analysis table above. Toyota’s market share in 2011 was 16.5 percent,  its highest market share in 4 years. This strong market share allowed Toyota to hold a competitive advantage against their competition. In addition to holding a dominant position in the marketplace, Toyota possesses strong brand recognition through a number of brands. These brands include Toyota, Lexus, Prius, Corolla, Yaris, Camry, Sequoia, 4Runner, Scion tC, Highlander, Land Cruiser, and a number of other brand names. These brands are some of the most desired premium brands in the world according to the Company Profile report for Toyota Motor Company documented by MarketLine. Another strength of Toyota is their strong attention to research and development. According to the Company Profile report, Toyota’s focus on research and development is pointed towards the creation of new and improved products. Research and development operations are conducted at 14 facilities located around the world. This strength has allowed Toyota to increase the technology included in existing products. One of these products, a Pre-collision System (PCS) helps drivers avoid collisions. Overall, the strong focus on research and development has been a big strength for Toyota. Last, Toyota’s production and distribution network has been a big strength for the company. Toyota produces automobiles, related parts, and other components through more than 50 manufacturing companies throughout 27 countries and regions, not including Japan. As mentioned on the Toyota Motor Company website, major locations include Japan, the United States, Canada, the United Kingdom, France, Turkey, Thailand, China, Taiwan, India, Indonesia, South Africa, Australia, Argentina, and Brazil. As reported by Toyota Motor Company, during fiscal year 2013 the company had consolidated vehicle sales totals of 8.871 million units (TCM, 2013). As reported by Toyota Motor Company, this was an increase of 1.519 million units compared to the previous fiscal year. In addition to the widespread production of Toyota products, the company has a large distribution network. Toyota’s distribution network is one of the largest in Japan encompassing four sales channels (Toyota, Toyopet, Corolla, and Netz). In 2012 the distribution network of these channels was comprised of 283 dealers. In addition to this network, Toyota operates over 170 Lexus sales channels in Japan. As reported by Toyota Motor Company, in fiscal year 2013 these networks accounted for the following vehicle sales: Japan sales totaled 2.279 million units In North America vehicle sales totaled 2.469 million units In Europe vehicle sales totaled 799,085 units Asia came in at total vehicle sales of 1.684 million units Central and South America, Oceania and Africa came in at 1.640 million units As you can see, Toyota’s distribution network is widespread allowing for diversification and a wide reach of clientele, ultimately boosting revenues and sales. Weaknesses. A large focus of the case study focuses on the weakness of Toyota’s product recalls. As many are aware, Toyota has encountered a number of recalls in the recent past. It is a concern that these recalls could negatively affect Toyota’s brand imagine ultimately leading to decreased sales for the company. When searching for Toyota recalls it was easy to find a few recent recalls. The most recent is a recall of 700,000 Toyota Prius models which were recalled over electronic issues in the United States (csmonitor.com, 2014). Another very recent recall includes certain versions of the Lexus RX crossover. In this case, more than 261,000 vehicles are being recalled due to a brake issue (csmonitor.com, 2014). In addition to the many recalls, Toyota has been involved in a number of lawsuits. In December 2012, Toyota settled a suit by paying $17.4 million to the National Highway Traffic Safety Administration to settle claims related to the June 2012 recall of potential accelerator pedal entrapment issues. This bad press will ultimately result in a negative effect on consumer’s confidence in Toyota’s brand. In addition, the settlement of suits ultimately decreases Toyota’s profits. As a result of this bad press Toyota saw a decline in 2012 sales in important geographic areas. Declining sales in fiscal year 2012 were seen across North America, Asia, and Europe. Opportunities. As reported by the article, Global automotive industry to experience modest growth in 2012, a number of opportunities exist in the global automotive industry (2012). The Japanese auto industry responded from natural disasters which had caused reduced inventories and production. It is forecasted that the industry will continue to grow increasing Toyota revenues. In June of 2012, BMW and Toyota signed a long-term partnership. The two companies are partnering on the developments that will help to increase market share and sales. This relationship is expected to increase technology between the two companies as  well as result in new product development. In addition to these opportunities, the new car market is experiencing moderate growth which will assist in increased sales and profits. Threats. Intense competition in the worldwide car market has become very competitive. This competition will likely increase in the upcoming years as competitors add more technology and increase developments. In addition to the intense competition, the appreciating Japanese Yen has become a big concern for Toyota. Last, environment regulations have the potential to increase production costs. Emissions regulations that are updated periodically could cause issues in new car production. Evolvement of Quality Management Issues At first glance, it seems that Toyota’s gas pedal issue appeared overnight. However, upon further research, evidence was found to prove the opposite. As reported in the article Secretive Culture Let Toyota Astray, evidence that Toyota cars could suddenly speed up had been piling up for years (2010). At the time of the recalls, Toyota had known about this gas pedal problem for more than a year. The problem was stated to be Toyota’s secretive corporate culture in Japan which ultimately conflicted with United States requirements that auto makers disclose safety threats. New initiatives brought to the table by Toyota have attempted to correct the previous secretive culture of Toyota. Total quality management initiatives have been put in place to assist in better customer service and safety and repair issues. According to Jacobs and Chase, total quality management can be defined as managing the entire organization so that it excels on all dimensions of products and services that are important to the customer (Chase and Jacobs, 2014, p. 296). The table following this discussion addresses the steps Toyota has taken in response to its recent quality recall problems. Functional Area Quality Management Steps Management †¢ Managing Director names to oversee any safety-related issues †¢ Top down management approach Product Design & Safety †¢ Troubleshooting teams known as Swift Market Analysis Response Teams work to  find any safety issues that need to be reported Quality †¢ TAQIC – Toyota Advanced Quality Information Center staffed by a group of employees who compile repair reports from dealerships worldwide †¢ 1000 engineers hired to spot-check quality Manufacturing †¢ No drastic changes to assembly lines Results/Discussion Problem Solution As discussed in the diagram above, there were many opportunities for Toyota after their encounter with the recall situation. Akio Toyoda, the head of the company, acted quickly by implementing a top down management approach instead of the more popular Japanese â€Å"bottom up† approach that slows down the decision making. In addition, Akio cut board of directors by fifty percent and cut out management layers. Akio also began meeting with his top five advisers on a weekly basis. In these meetings decisions were made quickly. Akio pushed his team to make â€Å"always better cars.† This change in the way the organization is managed helped Toyota to stay on top even through the recalls. Recommendations Many recommendations have been made to assist Toyota Motor Company in improving the recall situation they encountered in 2011. Some recommendations Toyota should follow include as recommended by the North American Quality Advisory Panel include the following: Give North American operations more independence in making recall decisions Strengthen quality control processes Extend development time of new products to include more safety tests Create a role of Chief Safety Technology Officer Create and launch a Safety Research Center focused on protecting the most important clientele (children, teens, and seniors) These ideas follow the concept of total quality management which focuses on two fundamental goals: Careful design of the product (in the case of Toyota Motor Company, the vehicle) Ensure that Toyota Motor Company systems can produce this design  in a consistent manner Quality at the source seems to be a great way for Toyota Motor Company to proceed. Quality at the source means that the person who is doing the work is taking the responsibility for making sure the work meets specifications. As previously discussed, safety control will be a huge initiative for Toyota Motor Company going forward. If implemented, these recommendations can do a lot to help Toyota Motor Company increase their organizational effectiveness. As previously discussed, many organizational steps were taken by Akio Toyoda after these recalls. It seems that Toyota could greatly benefit from organizational learning. As stated by Operations and Supply Chain Management, â€Å"it has been argued that organizational learning is critical to sustaining a competitive advantage† (Chase and Jacobs, 2014, p. 138). Organizational realignment was important to Toyota Motor Company after the 2010 and 2011 recalls. According to a Toyota news release in December of 2008 organizational changes include the establishment of the below: A Government and Public Affairs Group which was focused on quick response to inquiries from around the world while also unifying public affairs functions. An Accounting Group aimed at strengthening the business management and financial management system of Toyota Motor Company. A Europe and Africa Operations Group intended to assist with business planning in African and Central Asia. The group was also established to conduct business promotion events in both Europe and Africa. A Production Engineering Group aimed at increasing the strength of the quality control system for semiconductors for hybrid vehicles. The recommendations made are important to Toyota’s future. Reorganization and creation of new groups within the organization will help Toyota to overcome these recalls. References Ingram, A. (2014, Feb 12). Toyota recall: 1.9 million Prius vehicles recalled to fix software glitch. Retrieved from http://www.csmonitor.com/Business/In-Gear/2014/0212/Toyota-recall-1.9-million-Prius-vehicles-recalled-to-fix-software-glitch Jacobs, F. R., & Chase, R. (2014). Operations and supply chain management. (14 ed.). New York, NY: