Do Animated Disney Characters Portray And Promote The...

â€Å"Do Animated Disney Characters Portray and Promote the Beauty Goodness Stereotype† (Bazzini et al,. 2010). Introduction The following essay will critically discuss the proposed journal article â€Å"Do Animated Disney Characters Portray and Promote the Beauty Goodness Stereotype† (Bazzini et al., 2010). This research study aimed to look if Disney films can influence young children’s judgement of their peers. An abstract should contain a summary of the journal article (Bryman, 2004). The introduction of this journal article does state that there were two studies conducted. The introduction should also clearly reference previous research that relates to their chosen area (Bryman, 2004). This article does use and explain previous research†¦show more content†¦The materials used for the first study were twenty-one box office Disney films. They rated the characters on attractiveness, aggressiveness, goodness, intelligence, outcome and romantic involvement. They explicitly stated that for the first study they followed the American Psychology Association ethical standards meaning that any issues relating to ethics were dealt with. The second study was conducted with forty two children aged between six and twelve years of age (Bazzini et al,. 2010). Heffernan (2015) states that to study those under the age of sixteen informed consent must be gained from the guardian of the children. For this study they do state that the parents had to accompany the children to the study, which was conducted over a two-hour period and once they arrived informed them of the purpose of the study and asked them to sign a consent form. To gain this sample of children they used volunteer sampling by advertising in an American college newspaper and a local television station. They also used an incentive of twenty dollars for participants volunteering to take part in the study (Bazzini et al,. 2010). Volunteer sampling is an effective way to gain participants quickly, but they may not be representative of the population making this study hard to generalise to a wider audience (Eysenck, 2 005). The children were split into two groups and requiredShow MoreRelatedThe Media And Diversity, Semiotics And Textual Analysis2185 Words   |  9 PagesIn this essay, it will present an analysis of the media and diversity, semiotics and textual analysis. The text I will be looking at is a short excerpt trailer from the Disney movie, â€Å"Tangled† (Rapunzel) which was released on 24th November 2010 in United States of America. The analysis will then relate to the issues on gender stereotypes and differences reinforced by Disney. I have chosen this topic because Disney has been very relatable to my childhood and Rapunzel is my favorite Disney princessRead MoreDeveloping Management Skills404131 Words   |  1617 Pagessometimes asked this question by students, especially those who have relatively little work experience. Reason #1: It focuses attention on what effective managers actually â€Å"do. † In an influential article, Henry Mintzberg (1975) argued that management education had almost nothing to say about what managers actually do from day to day. He further faulted management textbooks for introducing students to the leading theories about management while ignoring what is known about effective management

Epic of Beowulf - Contradictory Christian Elements in...

Contradictory Christian Elements in Beowulf In Beowulf the Christian element, which coexists alongside the pagan or heathen, sometimes in a seemingly contradictory fashion, is many faceted. Certainly the Christian element seems to be too deeply interwoven in the text for us to suppose that it is due to additions made by scribes at a time when the poem had come to be written down. The Christian element had to be included by the original poet or by minstrels who recited it in later times. The extent to which the Christian element is present varies in different parts of the poem. In the last portion (2200–3183) the number of lines affected by it amounts to less than four per cent., while in the section dealing with†¦show more content†¦with the corpse in the burial mound overlooking the sea. Including such heathen rites enables the poet to â€Å"communicate his Christian vision of pagan heroic life.†(Bloom 2). Additonally, earlier in the poem, the Danes, when under extreme pressure from Grendel, reverted to Satan-worship: At times they prepared sacrifice in temples, war-idol offerings, said the old words aloud, that the great soul-slayer might bring some comfort in their country’s disaster. Such was their custom, the hope of the heathen; they remembered Hell in their deepest thoughts. They knew not the Lord, the Judge of our deeds, were ignorant of God, knew not how to worship our Protector above, the King of Glory (175ff) The minstrels’ catechesis seems poor because their allusions to the church and to the Bible are quite indistinct, vague, indefinete, thus reflecting a vague knowledge of Christianity on theirShow MoreRelatedEssay on Religion in Beowulf814 Words   |  4 Pagesperiod, the epic Beowulf contains many pagan ideals, in addition to several references to Christian philosophy. Beowulf is a tale of dual ordeals; an external fight against treacherous enemies, and an internal struggle with human tendencies of pride, greed, cowardice, and betrayal. The story intertwines them with both pagan and Christian beliefs. The pride of Beowulf was a personal characteristic that was not commonly shared with others during his time of living. This pride caused Beowulf to feel theRead MoreBeowulf And The Anglo Saxon Period1740 Words   |  7 PagesBeowulf The original poem, Beowulf, goes back to the Anglo-Saxon period in c. 650 and c.1100. Authors translated Beowulf many times in the Anglo-Saxon period to present day. It displays how a hero should be in the real world. He helps the people in the village and slays monsters. Everyone in the village looks up to him as he acts as if he were a role model. Beowulf, the protagonist in the translated Beowulf by Seamus Heaney, is a hero of his village, stands for bravery, strong will, and noblenessRead MoreComparing and Contrasting Anglo-Saxon, Medieval, and Renaissance Perio1410 Words   |  6 Pagesindeed. From the early pagan warriors to the artisans of the Renaissance, the European world dramatically reformed. The literature of each era indicates the profound cultural innovations. The Anglo-Saxons arguably most important literary piece, Beowulf, is a story of a brave warrior who fights Grendel. Grendel is described as, A powerful monster, living down/ In the darknessÂ…(lines 1-2). Th is affray demonstrates the timeless battle of good versus evil. The universal struggle is maintained in theRead MoreAmerican Literature11652 Words   |  47 PagesEnlightenment American Renaissance/Romanticism Gothic Realism Naturalism Modernism Harlem Renaissance Postmodernism Contemporary Puritan Times period of American Literature - 1650-1750 Content: ï‚ · ï‚ · ï‚ · errand into the wilderness be a city upon a hill Christian utopia Genre/Style: ï‚ · ï‚ · ï‚ · ï‚ · ï‚ · sermons, diaries personal narratives captivity narratives jeremiads written in plain style Effect: ï‚ · ï‚ · instructive reinforces authority of the Bible and church Historical Context: ï‚ · ï‚ · a person s

Ms-05 Solved Assignment 2013 Free Essays

string(185) " produced because a new product may either use the capacity of processes/sub-processes already established or may require the establishment of capacity of some processes/sub-processes\." To download more solved assignments visit myignou. in MS-05 SOLVED ASSIGNMENT 2013 Presented by http://www. myignou. We will write a custom essay sample on Ms-05 Solved Assignment 2013 or any similar topic only for you Order Now in/ Course Code Course Title Assignment Code Coverage : : : : MS – 5 Management of Machines and Materials MS-05/TMA/SEM-I/2013 All Blocks Note: Attempt all the questions and submit this assignment on or before 30th April, 2013 to the coordinator of your study center. Question 1. The Role of Industrial Eng neeri g M â€Å"Industrial Eng ne ring is co cerned with the design, improvement and installation of integrated systems f men, materials and equipment. It draws upon specialized know dg and skills i math matical, physical and social sciences together with the principle and me hods of engineering analysis and design to specify, predict and evaluate the results to be obtained from such systems. † It can therefore be seen that industrial engineers are designers of management systems and industrial engineering approach integrates various approaches such as operations research, systems analysis, behavioral science etc. towards the integrated design of organizations. In this book many industrial engineering techniques will be used in various units which help us in better management of production systems. Operations Management – An Overview The Role of Models yI Indian Institution of Indus ial En ineering (IIIE) has adopted the following definition of Industrial Engineering: G Methods and techniques of scientific managemen hav tremendous role to play in helping us to make rational and logical decisions the context of production and operations management. Through scientifi m h ds to ls and techniques of industrial engineering and operations research along with behavioral science we can look at all facets of the problems and evaluate the onsequ nces of our actions before arriving at a decision. These techniques thu reinforce the s bjective or intuitive judgment and contribute to better management N O The scientific method for Operations management is growing pop arity because it allows for organizational decisions—whether by b siness or government—to be formulated under more rigorous considerations. U Discuss the role of Scientific methods in Operations Manageme t. To download more solved assignments visit myignou. in Models are representation of systems with a view to explain certain aspects of system’s behaviour. Generally a mathematical model is preferred in decision-making because it tries to explain system’s objectives and function in terms of decision variables subject to our control as well as non-con trollable parameters due to environment or resource constraints etc. Thus a simplified form of a model is: E = f (xj, yi) Where E =Measure of effectiveness or objective function xj =Controllable (decision), variable, j = 1 †¦ yj =Non-controllable parameter, i =1 †¦ m Thus a model provides us a cause-effect relationship so that we can evaluate ur alternative courses of action on the basis of our objectives and choose an optim l (best under the circumstances) strategy to maximise our effectivene s Thus mod s provide a valuable tool to compare our options and thus improve the q lity of decisions and provide us a better insight into our decision rocess Howe r it must be noted that models are a means to achieve an end (bet r decisions) nd not an end in itself. We must choose a simple, valid and logical mo el of the dec ion situation. A large number of model based techniques have b en de loped in th subject called `Operations Research’ (OR) which help in mathemat al con eptual sation of many decision-making problems relevant to production/opera ions management. Some very versatile and powerful techniques like linea prog ming queuing theory and simulation have been applied extensively to st dy various problem areas in production management. Some of these will be d cribed, though briefly, in appropriate units in this book. The Role of Computers M In a large sized problem, a computer becomes a very efficient tool in problem solving and evaluation of alternati es. A b g size linear programming or simulation problem can be efficiently solved on omputers. Due to fast developments in computering facilities and a plication oftware, many OR models can he implemented via computers. Compu rs also ha e tremendous role in management information systems to provide us ful, relev nt and timely information for planning, monitoring and co tro f production systems-thus providing decision support through informati n. The Role of B havioural Science Since people are integral part of our production system, understanding of human behaviour is very important so that managers can evaluate the consequences of their actions on human relations, morale, motivation and productivity. Supervisor’s relationship with his subordinates, organisation structure, individual and group behaviour, work habits and attitude, incentives, participation in decision-making, performance appraisal systems have impact on worker morale and motivation. Behavioural science provides us some insight on these aspects and therefore has a role to play in production and operations management. I G N O U 2 To download more solved assignments visit myignou. in =============================================================== Question 2. Explain the product selection and stages involved therein. Product selection is an ongoing process in any organisation. In fact, as the environment changes, as new technology is developed and as new t astes are formed, the product should benefit from these developments; otherwise what is perceived to have added value today may not be perceived as such tomorrow. For example, jute has been in use as a packing medium for a long time. However, with changes in technology and consumer taste, the same product is no more perceived to ave added value and therefore, its demand has reduced. M Produ ibi ity The product election process is a highly integrative process. Thus product function, cost, quality and reliability are some of the inputs to this decision. The producibility of a product/service measures the ease and the speed with which the output can be produced. The specialised equipment, specialised skills and specialised toolings, facilitate in switching production from one product to another etc. nd are thus important ‘ factors to assess producibility. It is also important to look at the complete range of products produced because a new product may either use the capacity of processes/sub-processes already established or may require the establishment of capacity of some processes/sub-processes. You read "Ms-05 Solved Assignment 2013" in category "Essay examples" A family of-similar products is much yI Produ ct selection is a strategic dec ion, thereby involves other functional areas like marketing, research and dev lopment and as well also the top management therein. The operation managem nt function provides vital inputs regarding the production of the product o se vice in the e decisions making. G Product selection is a strategic decision for any organisati n. Such decisi s a long term decisions and the organisation commits itself to the product/pro ucts selected for a long time to come. What products to produce-in w at form and w th what features-is very important because many other de sions- or example he technology used, the capacity of the productive system, the locat n of production facilities, the organisation of the production function the planning and control systems, etc. re dependent on this. The competitiveness and rofi bility o a firm depend in part on the design and quality of the products and serv es that it produces, and on the cost of production. The design of a product or service may make it expensive to produce and a change in design may make it possible to duce he same in a less expensive way. Similarly, one design of a produ or serv ce m y require large and expensive additions to capacity of some pro ess whereas a change in design may make it possible to produce the same with e isting c pacity. N O U A Strategic Decision M yI G N O U To download more solved assignments visit myignou. in The output ideas thus generated are then screened where their match with corporate objectives and policies is studied and their market viability is established. A detailed economic analysis is then performed to determine the probable profitability of the product or service. For non-profit organisations, this takes the form of a cost-benefit analysis. This is followed by development of the product or service from a concept to a tangible entity and finally by design and testing. No Smooth Sequence Although Figure I depicts product selection as a sequential process where one stage follows another, in reality, the process may not be so smooth as shown. Thus, economic analysis may have to be done after output development if reliab e cost estimates are not available at the earlier stage. Similarly, new product featur may be added at any of the above stages, thereby initiating a whole new cycle. Final y as product selection is an ongoing process, there is no finality to the pr cess since as some new product ideas are being processed, still new ideas enter the utput sele tion process and this may go on and on. The product selection rocess herefo en ures a continuous match between what is demanded and what i produced. In some cases, the production process has also to be des gned along w h the product or service. This has to be done, for example, when the m ket viabilit of the product depends on low cost and so the production process h s to be decid d along with the product design. Or take the case of another product whe e it is felt imperative to obtain a large market share right from the in ial l h It may become necessary to establish a large capacity for the production pr cess right from the beginning. The production process has to be design d along with he product in such a case. The previous section highlig ted th fact th an output possibility has to cross several hurdles before it enters e market as a commercial product or service. The new idea mortality curve p esents e same in a graphical manner. Figure II shows the mortality curve for a hypothetical group of fifty chemical product-ideas. Although the p duct id s ar hypothetical, still the stage-wise mortality as well as the time frame sho n is quite i dicative. Figure II assumes that after three years of research fifty po enti chemica product-ideas are available for consideration. Initial scre ning r duces this number to about half and after economic analysis, by the end of year f ur the number of potential products decreases to nine. The mortality of deas continues over time and by the end of five-and-a-half years, at the completion of he product and process development stages, the number has already fallen to about five. Design and testing reduces this further to about three and by the end of construction, market development and commercialisation, just about one successful product is left.. Figure 11 is based on international experience, and situation in India has not been tested empirically. Thus, the mortality curve should be treated as an indicative proposition in the Indian context. M yI G New-Idea Mortality Curve N O U 5 To download more solved assignments visit myignou. in M The curve also show that co verting product ideas into marketable products is a slow process. For chemical produc on an average it takes six years to commercialise a product after the ini al research has been completed, as is shown by Figure II. At the end of t all, a product ommerc ally launched may not turn out to be successful and the mortali y may exte d to the product as well. The actual figures in Figure †¢II are only indicative and within an industry firm’s differ in the speed at which they can convert a product idea into a commercial product. Some organisations are more innovative than others and they are always ahead with more new product ideas. Similarly, some organisations are more risk-taking than others and attach a high priority to being a pioneer with new products than others who are relatively risk-averse and would like to do a more thorough job of screening, economic analysis, product development, design and testing and would perhaps also wait-it-out to see how some others have fared with similar products. =============================================================== yI G 6 N O U To download more solved assignments visit myignou. in Question 3. Define Job Design. How has management viewed job design since the industrial revolution? JOB DESIGN is the process of putting together various elements to form a job, bearing in mind organizational and individual worker requirements, as well as considerations of health, safety, and ergonomics. The scientific management approach of Frederick Winslow Taylor viewed job design as purely mechanistic, but the later human relations movement rediscovered the importance of workers’ relationship to their work and stressed the importance of job satisfaction. Job design refers to the way that a set of tasks, or an entire job, is organized. Job design helps to determine. It takes into account all factors which affect the work, and organizes the content and tasks so that he whole job is less likely to be a risk to the employee. Job design involves administrative eas such as: job rotation, job enlargement, task/machine pacing, work breaks, and work ng hours. A well designed job will encourage a variety of ‘good’ body posi ons, have re sonable strength requirements, require a reasonable amount of mental activ y and he p foster feelings of achievement and self-esteem. Job design refers to the way that a set of tasks, or an ent e job, is orga ized. Job design helps to determine: what tasks are done, how the tasks are done, how many tasks are done, and in what order the tasks are done. It takes into account all factors which affect e work and organizes the content and tasks so that the whole job is less like to be a risk t the employee. Job design involves administrative areas such as: job rotation, job enlargement, task/machine pacing, work breaks, and working hours A well designed job ill encourage a variety of ‘good’ body positions, have reasonable streng requirem nts, require a reasonable amount of mental activity, and help foster feelings of achie ement and self-esteem. In productio and operations, Job design follows the planning and designing of product, process, and equipment. Job design specifies the content of each job and determines how work is distributed within the organization. Management viewed job design since the industrial revolution in the approaches to Job Design USING SOCIO TECHNICAL SYSTEMS There are three important approaches to job design, viz. , Engineering approach, Human approach and The Job characteristic approach. Engineering Approach M yI G N O U To download more solved assignments visit myignou. in The most important single element in the Engineering approaches, proposed by FW Taylor and others, was the task idea, â€Å"The work of every workman is fully planned out by the management at least one day in advance and each man receives in most cases complete written instructions, describing in detail the task which he is to accomplish . . . This task specifies not only what is to be done but how it is to be done and the exact time allowed for doing it. The principles offered by scientific management to job design can be summarized thus: †¢ †¢ †¢ †¢ †¢ Work should be scientifically studied. As advocated fragmentation and reutilization of work to reap the advantages of specialisation. Work should be arranged so that workers can be efficient. Employees selected for work should be matched to the demands of the job. Employees should be trained to perform the job. Monetary compensation should be used to reward succes ful performa ce of the job. Two types of facto viz. ) motivators like achievements, recognition, work itself, responsibility, d anceme t a d growth and (ii) hygiene factors (which merely maintain the employee o th job and in the organization) like working conditions, organisational polici inter-personn l relations, pay and job security. The employee is dissatisfied with the job f maintenance factors to the required degree are not introduced into the job. But, the employee may ot be satisfied even if the required maintenance factors are provided. The employe will be satisfied with his job and he will be more productive if motivators are introduced into the job content. As such, he asserts that the job designer has to introduce hygienic factors adequately to reduce dissatisfaction and build motivating factors. Thus, THE emphasis is on the psychological needs of the employees in designing jobs. The Job Characteristics Approach M yI G The human relations approach r cognised the ed to design jobs in an interesting manner. In the past two decade much w rk has been directed to changing jobs so that job incumbents can satisfy th r needs for growth, recognition and responsibilility, enhancing need satisfactio through what is c lled job enrichment. One widely publicised approach to job enrichment ses w t is alled job characteristics model and this has been explained separately n the nsuing section. N Human Relations Approach O These principles to job design seem to be quite rational and appeal g bec e they point towards increased organisational performance. Specia isation and outinisation over a period of time result in job incumbents becoming exper rather quick y, leading to higher levels of output. Despite the assumed gains in fficien y, behavi ural scientists have found that some job incumbents dislike specialised and routin j bs. U The Job Characteristics Theory states that employees will work hard when they are rewarded for the work they do and when the work gives them satisfaction. Hence, they suggest that motivation, satisfaction and performance should be integrated in the job 8 To download more solved assignments visit myignou. in design. According to this approach, any job can be described in terms of five core job dimensions which are defined as follows: (a) Skill variety: The degree to which the job requires that workers use a variety of different activities, talents and skills in order to successfully complete the job requirements. b) Task identity: The degree to which the job allows workers to complete whole tasks from start to finish, rather than disjointed portions of the job. (c) Task significance: The degree to which the job significantly impacts the lives of others both within and outside the workplace. (d) Autonomy: The degree to which the job allows workers freedom in planning and scheduling and the methods used to complete the job. (e) Feedback: The degree to which the job itself provides workers with lear, direct and understandable knowledge of their performance. M Question 4. =============== =============================================== Discuss the va iation in the approach of planning and controlling of mass, batch and job shop production. Mass production (also called flow production, repetitive flow production, series production, or serial production) is the production of large amounts of standardized products on production lines. It was popularized by Henry Ford in the early 20th century, notably in his Ford Model T. yI Jobs that are high on motivating potential m st be h gh at least in one of the three factors that lead to meaningful work an must b hig in both autonomy and feedback and vice versa. These three critical psyc ological sta s lead to the outcome such as (a) high internal work motivation, (b) high gr wth satisfaction, (c) high quality work performance, (d) high general job satisfaction, (e) high work effectiveness and (f) low absenteeism and turnover The odel says that internal rewards are obtained by an individual when he learns t at he personally has performed well on a task that he cares about. G N The core job dimensions can be combined int a sin le predicti e index called the Motivating Potential Score. Its computation is as foll ws: Motivating Skill variety + Task identity + Task signific nce potential = x Autonomy x Feedback score O U All of the job dimensions impact workers psychologically. The irst three dimensions affect whether or not workers view their job as meaningful Autonomy determines the extent of responsibility workers feel. Feedback allows for eelings f sati facti n for a job well done by providing knowledge of results. To download more solved assignments visit myignou. in Mass production typically uses moving tracks or conveyor belts to move partially complete products to workers to perform simple repetitive tasks. This permits very high rates of production. Mass production is capital intensive, as it uses a high proportion of machinery in relation to workers. With fewer labour costs and a faster rate of production, capital is increased while expenditure i s decreased. However the machinery that is needed to set up a mass production line is so expensive that there must be some assurance that the product is to be successful to attain profits. Machinery for mass production such as robots and machine presses have high installation costs as well. Thus, mass production is ideally suited to serve large, relatively homogeneous populations of consumers, whose demand would satisfy the long production runs required by this method of manufacturing. As such, it is not surprising that, given a number of other factors, mass producti n first became prevalent in the United States. One of the descriptions of mass production is that the craftsmansh is in the wo kbench itself, not the training of the worker; rather than having a skilled wo ker measu e every dimension of each part of the product against the plans r the o her pa ts as it is being formed, there are jigs and gauge blocks that are ready t hand to e sure that the part is made to fit this set-up. It has already been checked hat the finis ed part will be to specifications to fit all the other finished parts – a d it w l be made quicker, with no time spent on finishing the parts to fit one another. This the sp cializ d capital required for mass production; each workbench is different and eac set of tools at each workbench limited to those necessary to make one p t. A ch of these parts is uniformly and consistently constructed, interchangeability o components is thus another hallmark of mass produced goods. Mass production systems are us ally organized into assembly lines. The assemblies pass by on a conveyor, or if they are h avy, hung fr m an overhead monorail. In a factory for a complex produc rather han one assembly line, there may be many auxiliary assembly lines feeding sub-assemblies (i. . car engines or seats) to a backbone â€Å"main† assembly line. A di gram of a typical mass-production factory looks more like the skeleton of a fish than a sing e line. Batch production i a manufa uring method used to produce or process any product in batches as opposed a conti uous production process, or a one-off production. The primary ch racter stic of batch production is tha t all components are completed at a workstati n befo e hey move to the next one. Batch production is popular in bakeries and in the manufacture of sports shoes, pharmaceutical ingredients, inks, paints and adhesives. In th manufacture of inks and paints, a technique called a colour-run is used. A colour-run is where one manufactures the lightest color first, such as light yellow followed by the next increasingly darker colour such as orange, then red and so on until reaching black and then starts over again. This minimizes the cleanup and reconfiguring of the machinery between each batch. White (by which is meant opaque paint, not transparent ink) is the only colour that cannot be used in a colour run due to the fact that a small amount of white pigment can adversely affect the medium colours. M yI G N O U 10 To download more solved assignments visit myignou. in There are inefficiencies associated with batch production. The production equipment must be stopped, re-configured, and its output tested before the next batch can be produced. Time between batches is known as ‘down time’. Batch production is useful for a factory that makes seasonal items or products for which it is difficult to forecast demand. Batch production has many â€Å"pros† and â€Å"cons† but is effective and used worldwide, mainly by larger businesses on higher profit margins. There are several advantages of batch production; it can reduce initial capital outlay because a single production line can be used to produce several products. As shown in the example, batch production can be useful for small businesses who cann t afford to run continuous production lines. Also, companies can use batch production as a rial run. If a retailer buys a batch of a product that does not sell then the producer an cease production without having to sustain huge losses. The term Job Shop Production (JSP) describes a m nufact ing e viro ment that produces piece goods in small batches. It is a common manufactu ing environment in small and medium-sized enterprises (SMEs). The inc ming orders often differ in the number of ordered products, their design, process charac ristics (for example, routeings, operation processing times, and set up times), or ur ency. Becau of this variation the control of the material flows in this type of compan s is extremely complex. It can hardly be predicted how the production o ers ill be vided across the machines in future periods. A high demand on machines nd varying production orders cause long waiting times of orders on the shop floor. The d rect consequence is that lead times are long and unreliable, whereas nowadays sho nd rel able delivery times are required. Most of the problems in job pro uction a ise fr m the variety of jobs arriving and demanding individual processing equences on the scarce facilities in the job shop. Owing to these factors the jo shop chara erized by the following typical problems: complicated and unsystematic material flow patterns large in-process inventorie large waiting times for jobs large completi n times f r jobs unpredictable p ob ms owing o the large variety of tasks M Question 5 Discuss the various methods for stores accounting and verification systems. Stores Accounting Systems Stores accounting is important from the point of view of estimating the cost of the product for pricing decisions. The costing of material has to be done both for the materials consumed in the production and estimating the value of materials held in stock. For the purpose of costing the receipt of materials, the factors that should be included yI G N O U 11 To download more solved assignments visit myignou. in are material price, freight charges, insurance, duties, taxes, packaging charges etc. The prices quoted and accepted in purchase order may often be stated in various ways such as net prices, prices with discount terms, free on board, cost, insurance, freight, etc. All these factors should be appropriately accounted while costing for the incoming materials. Another important accounting is to be done for the issue to production and of the stocks held at the end of accounting period. Let us discuss some of the important and frequently used system for this purpose: a) FIFO System: This system known as First in First Out System is based on the assumption that the oldest stock is depleted first. Therefore, at the time of issue the rate pertaining to that will be applied. There is no `profit’ or `loss’ in the p icing arrangements. The value of the stocks held on hand is the money that has be n paid for that amount of stock at latest price levels. In case of too many changes in pr e levels the FIFO System becomes unwieldy. Another limitations of is system is at it fails to provide a satisfactory answer to costing-returns from stores. ) LIFO System: This system known as `Last in First Out’ System i based on the assumption that the most recent receipts are issued first As the lastest prices are charged in this system, it leads to lower reported p ofits i the periods of rising prices and this offers savings in taxes. In case of wide fluct tions pric s this system tends to immunise unrealised gains or losses in invento y It has almost the same limitations as that of FIFO System. c) Average Cost System: This is b sed on the as umption that issues to production department are equally made from different ipmen s in stock, i. . an average cost of shipment in stores is charged t stabili es th cost figures. The average is to be calculated by dividing the total co t with the n mber of items and is to be updated with every new purchase. d) Market Value System: This is lso known as replacement rate costing, in which the materials issued are char ed the prevailing market rates. This system underestimate e stock n h nd in the case of price increase, whereas it overestimates the s ck on han in the case of price decrease. This may in turn lead to writing off huge mo t to mak it realistic. Moreover, a continuous monitoring of the ma ket tes for all materials makes the system cumbersome. e) Standard Cost System: In this system a detailed analysis of market price and trends is carrie out to determine a standard rate for a fixed period, say six months or so. This standard rate is charged to materials issued during this period irrespective of the actual rate. After the period is over the standard rate is reviewed and updated. This system reflects the efficient use of materials as the fluctuation in rates is not considered in accounting. Moreover, it adds to clerical efficiency as the fresh rates are not to be obtained every time. However, similar to Market Value Approach, this also leads to underestimating or overestimating stocks on hand in case of rising and falling prices respectively. f) System of Costing the Closing Stock: The general guideline for this purpose is to M yI G N O U 12 To download more solved assignments visit myignou. in use market price or stock at cost, whichever is less. : The cost of closing stock is governed mainly by price units, obsolescence and deterioration. In rare cases the stock may appreciate with time. Appropriate formulae to account for these factors should be developed keeping in view the past experience. Stock Verification Systems Some discrepancies between the actual and the book balances of inventories are bound to occur despite the diligent store keeping. The process of stock verification is carried out for following purposes: i) To reconcile the store records and documents for their accuracy and usefulness, ii) Identification of areas deserving tighter document control, iii) To back-up the balance sheet stock figures, and iv) To minimise the pilferage and fraudulent practices. Most companies keep an â€Å"inventory short and over† account to abs b such discrepancies, which is eventually closed into the manufacturing overh ads account. Some of the systems of physical stock taking are as follow : a) Annual or Periodic Physical Verification: In this system the entir inventory is physically verified at the end of a period, usually t e accounting period. That is, normally at the end of fiscal year. Stocks are closed f r a fe days This may necessitate the shut down of production operations;. ‘ th activities such as repair and overhaul of equipment and machinery are r orte A s cial crew of store inspectors and stores verifying officers, usually from the material audit, physically check each item and compare the e tries on bin c rd and stores ledger. This leads to the formation of a list of surplus r short ite Dam ged and obsolete items are traced and recorded. This needs o develop a de ailed programme and schedule to complete the verifications storew se and item ise. Top management’s sanction can then be sought for writing off defici ncies o valuing surplus. As all the items are checked at ne time there can be no confusion about any item being left unchecked. b) Perpetual n entory nd Continuous Stock Taking System: In case of large firms dealing w th large num er of items the final inventory system may take a lot of time and it may no e possib e to shut down the whole plant. The perpetual invent ry system i a more appropriate method for large plants. In this method the stock ver ficatio is done continuously throughout the year. Different methods are adopted by ifferent firms for continuous verification. Some firms div de the whole inventory into fifty-two equal parts. Each part is verified every week. Some firms record store balances after every receipt and issue, and a number of items are counted daily or at frequent intervals and checked with the bin cards and stores ledger. Discrepancies found, if any, owing to incorrect entries, breakage pilferage, over-issue, placing of items in wrong bins, etc. are investigated and corrected accordingly. The significant advantages of this system are as follows: i) The shut down of the plant is not necessary for stock checking/taking. ii) The method is less costly, less tiring, less cumbersome and hence is more accurate. iii) Discrepancies and defects in stores are readily detected and are not carried over M yI G N O U 13 To download more solved assignments visit myignou. in throughout the year. This prevents damages and losses. iv) Slow moving stocks can be noted and proper action can be initiated in time. v) The stock items are kept within the limits. ) Low Point Inventory System: Some companies take the physical inventory, i. e. the stock level of stores is checked generally when it reaches its minimum level. Question 6. Write Short notes on: a) Work Sampling Work Sampling is a fact-finding tool. It is a measurement technique for quantit ive analysis, in terms of time, of the activity of operators, machines, or f any observ ble state or condition of operation. This tool is particularly useful when inf rmation urgently needed about men or machines, especially in the analysis f non-r p titive or irregularly occurring activity where no complete method and frequen y description is available. Work sampling can be used to study almost a y type of wor : repetitive and non-repetitive, factory or office, executive or supe visory, clerical or ngineering, handlers, salesmen, nurses and what have you. a) Some uses of Work Sampling Work Sampling provides a w y to: †¢ †¢ †¢ †¢ †¢ †¢ †¢ †¢ †¢ †¢ M yI obtain information bout ei er certain long cycle work or nonrepetitive type of jobs for which it would be clearly impractical to use continuous observ i n methods i dicate if certa activit es should be studied in detail. elp sign the work load distribution in formulating a new work system. tu y any op ration for possible methods improvement. help e tablish job content as an aid to job evaluation and employment purposes. aid supervisors to organise their time. aid appraisal of shop effectiveness, efficiency, safety performance etc. provide feedback information about compliance to stated management policies. assist in establishing standar ds of performance. establish controls on labour, material or machine utilisation. G N Work sampling is a method of randomly obs rving k ting state or condition of the object being studied. From the proportions f observations in each category, inferences are drawn concerning th total work ac vity under study. It can be used for fact-finding, work measurem nt and m h ds analysis. O U The object of the observations maybe personnel, equipment or facilities which can be categorised as follows: 14 To download more solved assignments visit myignou. in Typical categories applied to people are (a) Working (b) Being idle (c) Being out of area (d) Walking (e) Handling material (f) Inspecting (g) Changing tools (h) Cleaning up (i) Handling clerical tasks (j) Talking. Typical categories applied to machines/equipment’s are: At work (b) Idle-no operator (c) Idle-no stock (d) Idle-being serviced (e) Idle interference. ——————————————————————————————————–b) Acceptance Sampling Acceptance sampling uses statistical sampling to determine whether to acc pt or reject a production lot of material. It has been a common quality control techniq used in industry and particularly the military for contracts and procuremen It is usually done as products leave the factory, or in some cases even within the fac ry. Mos often a producer supplies a consumer a number of items and deci on to a cept o reje t the lot is made by determining the number of defective items in a sample from the lot. The lot is accepted if the number of defects falls below where th acceptance n mber or otherwise the lot is rejected. One of the powerful statistical techniques of quality ontrol is Acceptance Sampling. This technique is generally used in those si atio where items are inspected in batches, generally known as lots. The acceptability w l depend on the acceptable quality of the lot, which in turn depends on the u e and the pric you are willing to pay for this quality. Acceptance is based on the infe ence mad from th sample and hence the technique is known as Acceptance Sampling Typically a lo is specified by its size and the fraction of defectives that are expected to e present ( t the most) in the lot. The principles of statistics are used in the infe nce p cess One of the powerful statist al tech iques of quality control is Acceptance Sampling. This technique is generally sed in those situations where items are inspected in batches, gener l y know as l ts. For example, you may receive a shipment of 10,000 electric bulbs and y u may ha to decide whether to accept the shipment or return it back to the suppl er. T e accept bility will depend on the acceptable quality of the lot, wh ch turn depends on the use and the price you are willing to pay for this quality. S ppose you decide to accept if the average fraction defective is less than 5 per cent. Th n to ascertain the actual quality you may decide to inspect each acid every bulb. Su h a strategy of. 100 per cent inspection, however, may often be expensive and impractical. In such cases a more intelligent way is to use the concept of Sampling Inspection. ——————————————————————————————————-c) Value Engineering Analysis Value Engineering or value analysis is a systematic method to improve the â€Å"Value† of goods and services by using an examination of FUNCTION. Value, as defined, is the M yI G N O U 15 To download more solved assignments visit myignou. in ratio of Function to Cost. Value can therefore be increased by either improving the Function or reducing the cost. It is a primary tenet of Value Engineering that quality not be reduced as a consequence of pursuing Value improvements. Value Engineering is sometimes taught within the industrial engineering body of knowledge as a technique in which the value of a system’s outputs is optimized by crafting a mix of performance (Function) and costs. In most cases this practice identifies and removes unnecessary expenditures, thereby increasing the value for the manufacturer and/or their customers. Value Engineering uses intuitive logic (a unique â€Å"how† – â€Å"why† questioning technique) and the analysis of Function to identify relationships that increase Value. It is considered a quantitative method similar to the Scientific Method, which focuses n Hypothesis Conclusion to test relationships, and Operations Research, which uses mod l building to identify predictive relationships. A viable Value Engineering Program is predicated upon an adequa return on investment, typically 1% of total obligated authority for DLA activitie Benefits include: Reduced acquisition costs. Reduced life cycle costs. Reduced total ownership costs. Standardization, simplification or el BEST VALUE! Planning M yI At the Planning stage of developm nt, there are additional benefits to be derived from a Value Engineering Workshop. An independent team can: Review he rogram Perform a fun ional ana ysis of the facility Ob in the wner users definition of value D fine th k y criteria and objectives for the project Veri y/validate the proposed program Review master plan utility options (e. g. Central Utility Plant versus individual systems) Offer alternative solutions (square footage needs per function, adjacency solutions, etc. Verify if the budget is adequate for the developed program G VE can be applied at any point in a project can b used in a tractor manufacturing firm also. The main stages of a projec and VE s app cation are described below. N O ina U of o rations or materials. Design This is the stage that most VE participants are used to becoming involved, when the design has at least made it to the schematic stage. The primary tool available to the VE 16 To download more solved assignments visit myignou. in team is the Workshop—typically a 40-hour session (or less for smaller or less complex projects). The Workshop is an opportunity to bring the design team and client together to review the proposed design solutions, the cost estimate, and proposed implementation schedule and approach, with a view to implementing the best value for the money. The definition of what is good value on any particular project will change from client to client and project to project. Methodology and Approach During the actual Workshop portion of the VE study, the five-step Job Pl Information Phase Speculation (Creative) Phase Evaluation (Analysis) Phase Development Phase (Value Management Proposal Presentation Phase (Report/Oral Presentation) Construction s followed: Examples of M Russian liquid-fu l ro ket moto s are intentionally designed to permit ugly (though leakfree) w ldi g Thi reduces costs by eliminating grinding and finishing operations that do not help e mot r function better. Some Japanese disc brakes have parts tolerances to three millimeters, an easy-to-meet precision. When combined with cr ude statistical process controls, this assures that less than one in a million parts will fail to fit. ——————————————————————————————————-d. Waste Management. yI lue Engineering During this phase value engineering is still possible thr ugh the use of Value Engineering Change Proposals (VECP). Contractors can be p ided onetary incentives to propose solutions that offer enhanced value to the owner, and share in the financial benefits realized. Clearly the owner must c nsider contra tor-generated proposals very carefully, from a life-cycle perspective and a liability p rspect ve. The A/E team must be brought in to the decision-making proces to agr e to he proposed change as not having any negative impact on the overall de ign and buil ing function. The evaluation of a VECP is treated similarly to any cha ge ord r during construction, with issues such as schedule and productivity impacts bei g considered along with the perceived cost savings generated. G N O U 17 To download more solved assignments visit myignou. in M Disposing of waste in a landfill i volves burying waste to dispose of it, and this remains a common practice in most countr s. Histo ically, landfills were often established in disused quarries, mining void or borrow pits. A properly-designed and well-managed landfill can be a hygieni and elatively inexpensive method of disposing of waste materials. Older, poorly-de igned or poorly-managed landfills can create a number of adverse envir menta impacts such as wind-blown litter, attraction of vermin, and generation of iq d leacha Another common byproduct of landfills is gas (mostly composed of methan and carbon dioxide), which is produced as organic waste breaks down n robical y. Th gas an create odor problems, kill surface vegetation, and is a greenho se gas =======================xxx======xxxx============================ yI G N Waste management practices differ for developed and d veloping na ions, for urban and rural areas, and for residential and industrial, produ ers. M nagem nt for non-hazardous residential and institutional waste in metropolitan are s is usually the responsibility of local government authorities, while man t for n n-hazardous commercial and industrial waste is usually the responsibil y of the g nerator. Waste management methods for vary widely between are s for many reasons, including type of waste material, nearby land uses, and th area avail ble. O U Waste management is the collection, transport, processing, recycling or disposal of waste materials. The term usually relates to materials produced by human acti ty, and is generally undertaken to reduce their effect on health, aesthet s or amenity Waste management is also carried out to reduce the materials’ effect on the nvironme t and to recover resources from them. How to cite Ms-05 Solved Assignment 2013, Essay examples