Sorry, no essay in English

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Sorry, no essay in English

Purpose In 14, the Office of the Assistant Secretary of Defense, Director of

Defense Information, issued the Framework for Managing Process Improvement, A

Guide to Enterprise Integration, providing Department of Defense functional managers

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with the processes and procedures that should be applied when conducting

process improvement projects throughout the DoD. Since that time there have

been various publications, policies and instructional material developed. This

handbook is a further development of the methodology, procedures, and principles.

Scope Activity accounting is a fully inclusive management information concept

which includes the total spectrum of accounting controls, reports and analysis.

It is oriented on the activity structure of an organization rather than on the

formal departmental or organizational format. The process provides quantitative

activity-based cost information to

ï assess continuing operations and project future impacts for a mature activity-

based organization.

ï evaluate selected process flows, relative cost of various activities, and potential

effects of modifications.

ï analyze alternative process flows with comparative economic evaluation.

Experience has shown that an evaluation using purely qualitative judgement

of possible alternatives and change opportunities is woefully inadequate to demonstrate

the full potential of meaningful improvements, particularly in an environment

where dollars and work hours are a major determinant of performance and

efficiency. It is the quantitative characteristics of activity-based costing that make

it a key component of the analysis and evaluation process and improve the quality

of the final decisions. This means that it cannot be ignored even if it is performed

in a perfunctory manner.

The major difficulty in using activity-based costing has been the variance of

the practices, methods, definitions, procedures, and standards applied under it.

This guidebook is specifically designed to resolve this void and to provide guidance

to those embarking on a redesign effort.

Chapter 1 Introduction to Activity-Based Costing

What is ABC?

ABC is an essential part of the functional process improvement and

reengineering effort. It captures quantified cost and time data and translates this

into decision information. ABC measures process and activity performance, determines

the cost of business process outputs, and identifies opportunities to improve

process efficiency and effectiveness. Qualitative evaluation and determination

alone is totally inadequate as a single measure of improvement. Though quality

might determine ìbetterî, it does not contribute to other meaningful decisions

such as what is ìcheaperî and ìfasterî. It is the integration of these two dimensions

that is the critical decision support element of the total process. ABC is the

mechanism to integrate these two views.

with particular emphasis on the practical use of Activity-Based Costing (ABC)

within DoD, and is intended to be used by DoD personnel in conjunction with the

current published guidance and policy of the DoD. It is important to note that this

guidebook, while intended for DoD use, is based on solid, industry-wide principles

of Activity-Based Costing and therefore can be used by other (non-DoD) governmental

agencies and private sector enterprises.

This is a practical handbook for use during a functional process reengineering

or improvement project. It will provide empirical guidance and suggestions on the

basics of how to plan for, implement, and apply activity-based costing in evaluating

and analyzing process flows and in performing a functional economic analysis

of alternative courses of action. Sorry, no essay in English

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Heroes…Unrecognized, Yet Never Forgotten

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In all societies, heroes are the product of a society's perception of someone to be praised and adored; therefore, the definition of a hero is to some degree dependent on a specific society's beliefs, laws, and interests. Universally, however, I believe all men and women in all societies and of all ages need heroes. For young people, heroes can demonstrate direction and provide examples for how life can be. They can also show the different opportunities that are available for those who try. For older people, heroes can provide many different options. As a person gets older, illusions in life are replaced with hard realities. For example, how can someone cope with illness, the loss of close friends, and the many other problems that occur in life? Heroes are very important, whether a person is young or old, because they can give hope, inspiration, and support in trying times. They enable people to go on through life and can even turn tragedies into triumphs. Unfortunately, it may be difficult to actually find a hero due to differences in definition, expectations, and degree of power and influence in specific societies.

Many adults in the 1st century seem to express concern that young people seem to have no heroes. They seem to blame this partly on the political leaders, professional sports players, and other famous figures that have proven to be disappointing role models. Howard Zinn, author of "Unsung Heroes," expands this by stating about America's historical past "…it is good to have historical figures we can admire and emulate. But why hold up as models fifty-five rich white men who drafted the Constitution as a way of establishing a government that would protect…slaveholders, merchants,

bondholders, land speculators?" (11, par. ) This demonstrates that even our most famous forefathers and presidents, whom we praise so highly, can be disappointing role models.

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In addition, people also seem to blame their society for instilling a lack of respect and admiration in the younger generation. However, I believe that the real blame for a shortage of heroes lies in societys unrealistic definition of a hero. For as long as I can remember, in our popular culture, heroes have been portrayed as ideals and as shining, perfect people seen on television or in movies. For example, I have a nephew that is nine years old. He completely idolizes a World Wrestling Federation star called "The Rock". I consider him to be the perfect example of a child who has fictitious heroes. I'm not saying that is a bad thing, but I think it would be better if children these days look up to those who influence them and make a difference in their lives. From this, we can go on to assume that those who complain about the lack of heroes demand that we admire people we have never met, on the basis of appearances and second-hand information. In this regard, the concept of a hero is considered irrelevant and forces us to honor false conditions, to respect a celebrity because of what he or she seems to be, only because we are expected to honor celebrity status and popularity as if they were the highest virtues. No wonder celebrities have proven to be disappointing heroes. Every human being possesses both good and bad qualities, and when we worship the good and ignore the bad in people, we are setting ourselves up for a major disappointment. A hero does not have to be a famous personality like Mother Teresa, Michael Jordan, or even Madonna. A hero can easily be a co-worker, a friend who has made the best of a sticky situation, or anyone who has survived an ordeal and can demonstrate the opportunities that can come out of crisis. In fact, Breeze Luetke-Stahlman, author of "Real People Make Real Role Models," believes that " One person can make a difference, and it is these people who we should all strive to be like. Luckily, they are all around us, present in every community. We just have to find them and give them the recognition they deserve" (17, par. 1).

Yet still, when the word hero is mentioned, the word famous comes to mind. These days society has been misleading, where heroes are concerned, by teaching us that to be worthy of the title of hero, a person must be famous. In reality, we cannot make true heroes out of people we do not know personally, or we succumb to the foolish human tendency to judge by appearances only. The very fact that many young people need to stop cherishing the famous should indicate that they have grown beyond the judgment of outer appearances and have developed insight and strength of character. Instead of seeking qualities in strangers to hold in regard, they build admirable qualities in themselves, in their personalities and their own unique dreams. Society does not need the offers of those who emulate famous heroes; it needs the contributions of individuality.

Nevertheless, all of this is lost on those who discredit the lack of a hero as a character flaw. They refuse to see that a real hero, not one based on the expectations of society, cannot be made without the truth, that the truth cannot exist unless we see people as they really are, and that we cannot see people as they are if we have never met them. Jim Tella recognizes this in his essay "Sipping Coffee" by stating, "…my heroes were always found in the pages of my comic books…As long as the comic books remained open…I was invincible. But childhood ends quickly, heroes stay within the ink-colored pages…" (1, par. ) This helps me come to the assumption that children should be taught to admire and look up to those people who actually exist and make a difference in life. We also have to discover that it's really what's inside a person that matters because what's on the outside is only something that "appears" to be there.

However, true heroes do exist. Our world will always have a place for genuine admiration of those near to us. We will always have a place for admiration based on an overall picture of a person with both positive and negative characteristics. There is room for the respect of people whose characters we know and appreciate, yet whose weaknesses are identified by us but still do not faze us. There is always room for people who may not receive public acclaim but do not require acclaim to make them worthy of our admiration. I strongly believe these people are our parents, our siblings, our relatives, our teachers, and our friends. These people are my true heroes. They are the ones who influence me to be who I am and who I will grow up to be. We see them every day, work with them, talk with them, and not only support them, but are supported by them. For example, I believe our teachers alone are of great influence to us. They are the ones who practically teach us right from wrong. Our friends, family, and siblings are the ones who help us to learn from our mistakes and take advantage of what we have. For these people I am truly grateful for and they are my true heroes. They are the ones to be valued for what they are and what they have done for us and for the good of society. Although society may not recognize them, all that matters is that those who do understand the true concept of heroism see in them what should be seen. Although society is confused with false visions of heroes, many people should begin to grasp that heroism is much more than fame and fortune. More people need to realize that we don't need to look far to find someone to admire because those who do deserve credit are right in front of our faces!

Please note that this sample paper on Heroes…Unrecognized, Yet Never Forgotten is for your review only. In order to eliminate any of the plagiarism issues, it is highly recommended that you do not use it for you own writing purposes. In case you experience difficulties with writing a well structured and accurately composed paper on Heroes…Unrecognized, Yet Never Forgotten, we are here to assist you. Your persuasive essay on Heroes…Unrecognized, Yet Never Forgotten will be written from scratch, so you do not have to worry about its originality. Order your authentic assignment and you will be amazed at how easy it is to complete a quality custom paper within the shortest time possible!

Reccord labels

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Columbia Records

100 Colorado Ave.

Santa Monica, CA 0404

Columbia Records

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550 Madison Avenue

4th Floor

New York, NY 100-11

Sony Nashville

4 Music Square East

Nashville, TN 70

Epic Records

550 Madison Ave

nd Floor

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Epic Records

100 Colorado Ave

nd Floor

Santa Monica, CA 0404-504

RCA Nashville

1400 18th Ave South

4th Floor

Nashville, TN 71-80

RCA

8750 Wilshire Blvd.

nd Floor

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1540 Broadway

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MCA

60 Music Square East

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MCA

0 Colorado Ave.

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1755 Broadway

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Arista

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Interscope

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Capitol Nashville

West End Ave

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Virgin

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Virgin

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I got a call back from Capitol Records -- Thanks!

-- Pete Masitti,

TAXI Member

I received a giant BMI check from TV airplay that I probably wouldnt have earned without TAXI.

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TAXI is very helpful in getting new music to record execs. And theyre probably the only legit source doing that for people who dont have an agent or manager.

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My only regret is that I didnt join TAXI years ago -- but its never too late to make up for lost time.

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TAXI, thanks for all your help. My song, Drowning In Love, will appear in the upcoming Mirimax film, Takedown.

-- James Kole,

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I signed a publishing deal this month for my song Downward. Last year I signed two publishing deals with another publisher.

-- Mike Newman,

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I was cynical at first, but my wife convinced me to join and Im very impressed.

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I am enclosing a check for my third year of membership in TAXI. Youve got a great thing going, and its fun being a member.

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Ive had several meetings at Dreamworks Records and made several new contacts as a result of belonging to TAXI.

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Taxi costs a fraction of a songplugging company.

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My band Jake just got three songs placed in a film called Lady In The Box. Thanks so much for forwarding us!

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My writing and production skills have improved 00%! Although some credit belongs to me for such hard work, a lot belongs to you!

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I think Im lucky that Ive found out about TAXI so early in my career.

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I recently got my first deal as a result of a submission to TAXI! Im very excited to see that this actually works!

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I wish I hadnt waited so long! Cannot thank you enough!

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Entrain got three songs in Cutaway (starring Stephen Baldwin and Tom Berenger). One of the songs, All One, is the feature song of the movie!

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Should doctor's assist in an execution?

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As far back as the birth of America there have been executions of all imaginable types used to punish the undesirables of society. There were executions such as lynching and utilizing a fire squad to execute the individual. The thought of this type of punishment being performed in this century would be horrific. America has come a long way in incorporating more humane punishments when certain members of society cannot obey the "rules". One cannot help to think if the present ultimate punishment, lethal injection, is justifiable. When it comes to punishing the criminal, according to the crime committed, members of society are the ones that decide if he or she must spend time in prison or be executed. Capital punishment is and has always been a controversial topic. With issues to consider, such as the moral of this action and who is justified in terminating a human life, the issues are not easily resolved. Recently, this issue has become even more controversial because there is a possibility that registered physicians might be willing to assist in executions. As it stands right now physicians are not involved in the execution process but it might soon become a reality that they can or will be involved. Should Americans let a physician get involved in aiding the execution of a criminal? No, this should never be allowed to happen. Currently, the American Medical Association condemns any active participation by a physician in an execution. This is because there are written medical honor codes and oaths that prohibit this type of action. Our American legislature should never allow a physician to be involved in such an act because it is not medically necessary, a criminals life should not be measured by what is the most economic way to execute, and a physicians primary duty is to assist in bettering the health of a human being not terminate his or her life.

According to the recent survey in which 41 out of 1,000 physicians responded, more than half said they would be involved in some type of aid in an execution (Associated Press.) This survey comes as a surprise. For one thing, all registered physicians should be fully aware that abiding in an execution is not permitted by the medical societies. Only % of the physicians surveyed knew that participation in a execution was prohibited, the rest of the correspondents "was willing to participate in at least one execution." (Associated Press) It is true that physicians are always present at executions, but these are physicians that are specifically assigned by the Department of Corrections to supervise and assist should something go wrong with the injections. They are the exception. It is not necessary for other physicians (other than the one assigned by the Corrections Department) to volunteer or want to participate. The reason? A physician is not really needed in an active participation of an execution. "The techniques, the drugs, the equipment work quite as well in the hands of others-it's not brain surgery" (Suicides and Executions). Specific correction personnel trained and suited for this type of punishment have handled executions all along. Why should this change? Presently all states that have the execution punishment are required by law to have a registered state appointed physician present in an execution. This is done in case there is a problem with the execution procedure being performed, be it via lethal injection or the electric chair. Another reason why the physician needs to be present is to cofirm the death of the condemed. With this information known one must ask why would it be necessary for another physician to be involved in any process of the execution death. A certified physician is already there. The only thought that comes to mind when an unappointed physician wants to participate is the they are curious and it would probably be a good adrenaline rush. Physicians would not be doing it for the money because they would not get paid. A physicians place is not in the execution chambers.

The value of life can not be bargained through cheap exit procedures. For example, during the 170s in the state of Oklahoma, the electric chair was left unused because its equipment was presumed deteriorated. When the state requested an estimate for the repairs, the estimate came out to 64,000 dollars. While this annoyed one state senator, the state examiner joked with him and advised that anesthesia may be a cheaper option. He mentioned to him that with the first execution in the state of Maryland, the anesthesia equipment ran around 75.00, alot less than 64,000 dollars. Of course the senator opted for the cheapest and simplest method of execution. He consulted with the professor of anesthesiology at the University of Oklahoma and in 17 professor Stanley Deutsch M.D. replied with a careful letter about how anesthetics might be used for execution (Egbert). A short acting barbiturate thiopental used to put the prisoner asleep followed by a muscle relaxant. During those years many states had been rewriting there laws concerning capital crimes so that the laws would pass must and before the Supreme Court, Oklahoma was one such state (Egbert). According to him, this method of execution was more humane and way less expensive than the electric chair. But is this right? Does it make it justifiable because it is cheaper to execute a prisoner in this way. The value of life can not and should not be bargained in this way. A physician takes an oath to better the health and aide in the longivity of a human being. For this a physician should not be involved in such a procedure.

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A physician has always been looked upon by society as a humanitarian. A person who has chosen a path to care and better the health of his or her neighbor. A doctor never sees the race, color of skin, or gender of the person he is treating. For these reasons, it is quite perturbing to know the results of the A.M.A. survey. The results that suggest that there are many physicians out there who would be willing to be involved in some form in a scheduled death. Arent these physicians learning about their main duties thouroughly? If the physicians responded to the survey cant remember to honor the codes of the medical society, then it is the responisibility of our legislative system toremind all physicians that our thinking of participating that there licenses will be revoked. There is currently a proposed bill in writing that would terminate a physicians practice should they be involved in an execution. The bill formerly requires the Board of Healing Art to automatically revoke the license of a physician who is found guilty.... for assisting in a suicide ( Bennette).

In conclusion, all physicians who responded to the survey and all those considering involvement in an execution should immediately reread the code of ethics of the medical societies. As stated before, there is no need for a volunteer physician to attend an execution. Instead they should focus on helping somebody in need of medical attention. They should let the trained professionals handle the executions. It has always been done this way without any problems or assistance, so why should a physician get involved? The fact that prison commities are constantly trying to find a cost effective way to execute the condemned is already degrading to the value of human life. Physicians should stay where they belong and are most needed. Their volunteer time is not wanted or needed in the chamber room.

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Loss Of A creature

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My Juggling Experience

When I was told I needed to learn to juggle I was appalled. Me? Juggle? Not possible! When I thought about juggling I really thought it would be difficult, however, I was determined. I immediately purchased juggling balls and began practicing. After a few tries I became agitated because I kept making the same error. I panicked as soon as I threw the first ball, and instantaneously threw the second one wherever I could as long as I was able to catch the first one.

After getting a feel for juggling I felt that it would be helpful to learn a step-by-step approach, this is when I purchased the book. The book stressed that in order to juggle successively; you must relax and make sure the toss is accurate. As I continued to read, I discovered that the mistakes I was making were very common among novice jugglers. The tips I read about became very helpful to me because I was able to distinguish my flaws.

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The main aspect that I felt was important in juggling is knowing the amount time one has between tosses. I found that by rushing you are unable to think the exact location in which you want the ball to reach. In addition, you complete the first task without considering the second; this makes it more difficult. When I first began juggling I felt that I was pressed for time, which contributed to me making the same careless mistakes. I realized that there was no reason to rush and I began to work at a slower pace. In doing so, I found that juggling was significantly easier than it was in my original attempts.

I developed a new routine after I learned the steps recommended in the reading. This routine was more organized and had less room for error. I grew more confident in myself and practiced juggling every opportunity I had. I found that I had much more time in the day to practice than I had intended. I took my juggling balls with me everywhere I went. For instance, I would practice juggling while waiting for the train, during work breaks, and even while watching television.

In conclusion, I feel that I have gained a tremendous amount of skills. For example, I have acquired time management skills, patience, determination and the ability to juggle. This experience has broadened my mind and showed me that there is much more time than originally perceived.

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