Ethical Decision Making on Various Managerial Accounting...

JAMAR Vol. 2  · Number 2  · 2004 Ethical Decision Making on Various Managerial Accounting Issues Arnold Schneider* Abstract This study examines five managerial accounting issues that have ethical implications. These issues are based on situations described in managerial accounting textbooks. To induce truthful responses, an approach called the randomized response technique is used. With this technique, estimates are obtained for responses to sensitive questions relating to the five issues. Results ranged from 9 percent to 51 percent of participants making decisions that are at least questionable from an ethical perspective. Key Words Introduction Many issues in the area of managerial accounting have ethical implications. This is†¦show more content†¦The Issues The five issues selected for study all come from decision situations appearing in managerial accounting textbooks. Two situations involve investment decisions, one entails a production decision, one deals with cost allocation, and one involves estimation judgment. Each of these five issues is detailed in the Appendix and is explained in the remainder of this section. Issue #1: Overproduction The first issue relates to the proposition discussed in the previous section that managers’ decisions may be motivated by the desire to manipulate earnings. Specifically, Issue #1 involves the controversy over absorption costing (i.e., full costing) versus variable costing. Advocates of the latter state that with absorption costing, net income is susceptible to manipulation by managers because fixed overhead is a product cost and, therefore, unit costs can be lowered by merely increasing current production. This lowers cost of goods sold and, in turn, yields a higher current net income. As Zimmerman (2000, p. 496) states, â€Å"Managers rewarded on total profits calculated using absorption costing can increase reported profits by increasing production (if sales are held constant). A major criticism of absorption costing is that it creates incentives for managers to overproduce, thereby building inventories.† Horngren et al. (2002, p. 609) also note that 30 Issue #2: Cost Allocation TheShow MoreRelatedwhy managerial accounting is important Essay840 Words   |  4 Pagesexplains why managerial accounting is important to the future careers of all business students. It answers three questions: (1) What is managerial accounting? (2) Why does managerial accounting matter to your career? and (3) What skills do managers need to succeed? It also discusses the importance of ethics in business and corporate social responsibility.    I.  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   What is managerial accounting? A.  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   Examine the difference between Financial and managerial accounting †¢Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  FinancialRead MoreApplying Personal Managerial Accounting Problems1296 Words   |  6 PagesACT510Z-AGAC02S-01-Accounting Theory for Management Decisions, by Dr. Miller which is a hybrid class; and 2. FIN540X-A1-07-Managerial Finance by Dr. Anne which is a fully online class Outcomes from my first course ACT510Z to My Workplace The course outcomes for the ACT510Z-AGAC02S-01-Accounting Theory for Management Decisions - by Dr. Miller (Sullivan University, 2015a, P1) are: †¢ Solve various managerial accounting problems †¢ Utilize critical thinking skills in addressing various managerial accounting issuesRead MoreEthical Issues Of The Managerial Accounting Profession1186 Words   |  5 Pagesenvironment has obvious ethical issues that not only affect firms or corporations, but also affect the community; for example, the respect of the privacy and confidentiality of the firm, the relationships between the organization and its clients or suppliers, dealing with people outside the company or organization. This essay is mainly concerns with the ethical issues in the managerial accounting profession discipline. But first the essay will display the nature of the managerial accounting and its workingRead MoreThe Changing Role of Managerial Accounting in a Dynamic Business Environment1723 Words   |  7 PagesCHAPTER 1 THE CHANGING ROLE OF MANAGERIAL ACCOUNTING IN A DYNAMIC BUSINESS ENVIRONMENT Learning Objectives 1. Define managerial accounting and describe its role in the management process. 2. Explain four fundamental management processes that help organizations attain their goals. 3. List and describe five objectives of managerial accounting activity. 4. Explain the major differences between managerial and financial accounting. 5. Explain where managerial accountants are located inRead Moremanagerial accounting Essay946 Words   |  4 Pages Managerial Accounting Chapter # 01 Homework 1 01) How does managerial accounting differ from financial accounting? A: Managerial accounting is concerned with providing information to managers for use inside the organization. Financial accounting is con ¬cerned with providing information to stockhold ¬ers, creditors, and others outside of the organi ¬zation. 02) Pick any major television network and describe some planning and control activities that its managers would engage in. A: FiveRead MoreThe Management Of A Business Organization1568 Words   |  7 Pagesand, (b) making sure that the organization is ethical in its pursuit of those aims. Discuss this statement within the context of each of the following types of organization. †¢ A business organization that is a manufacturer; and, †¢ A not-for-profit organization, such as a charity.†¨In each case, ensure that you provide illustrations of how the management accountant can contribute to ensuring that organizational objectives are achieved and ethical integrity retained. â€Å"Managerial Accounting is a professionRead MoreDecision Making in Managerial Accounting Essay2639 Words   |  11 PagesManagerial accountants need to use accounting information in seeing to it that they are able to plan, evaluate the company performance, manage risks and control the business operations in a manner that is deemed beneficial to the business as a whole (Caplan, n. d). This can be achieved through: having high standards of ethics in all situations; employing the techniques of management reports, budgetary control, and analysis of fund flows and financial statements; making prudent capital investmentRead MoreHilton Ppt Chapter 1 Answer Key6698 Words   |  27 PagesChapter 01 The Changing Role of Managerial Accounting in a Dynamic Business Environment Chapter 01 The Changing Role of Managerial Accounting in a Dynamic Business Environment Answer Key    True / False Questions    1.  Controlling involves the coordination of daily business functions within an organization.   FALSE    AACSB: Reflective Thinking AICPA BB: Industry AICPA FN: Decision Making Bloom s: RC Difficulty: Easy Learning Objective: 01-02 Explain four fundamental managementRead MoreEssay on Role of Managerial Accounting10330 Words   |  42 PagesChapter 01 The Changing Role of Managerial Accounting in a Dynamic Business Environment    True / False Questions    1.  Controlling involves the coordination of daily business functions within an organization.   True  Ã‚  Ã‚  Ã‚  False    2.  Measuring the performance of managers and subunits is not an objective of managerial accounting.   True  Ã‚  Ã‚  Ã‚  False    3.  Middle-level managers would likely be considered internal users of accounting information rather than external users.   True  Ã‚  Ã‚  Ã‚  False Read MoreChapter01.the Changing Role of Managerial Accounting in a Dynamic Business Environment4441 Words   |  18 Pagesof the following statements about managerial accountants is false? A. Managerial accountants more and more are considered business partners. B. Managerial accountants often are part of cross-functional teams. C. An increasing number of organizations are segregating managerial accountants in separate managerial-accounting departments. D. In a number of companies, managerial accountants make significant business decisions and resolve operating problems.

The Death Of Abraham Lincoln - 1396 Words

Abraham Lincoln describes himself, â€Å"I am now the most miserable man living. If what I feel were equally distributed to the whole human family, there would not be one cheerful face on the earth. Whether I shall ever be better I can not tell; I awfully forebode I shall not. To remain as I am impossible; I must die or be better, it appears to me.† It does not take a psychiatrist or a person with a PhD to realize these are the words of a very depressed man. Friends and relatives close to Abraham Lincoln through the course of his life all have a common factor, that is, that they all knew that Abraham Lincoln was a deeply troubled man. Not only was depression a constant companion to Lincoln; moreover, he wore depression outwardly like a full†¦show more content†¦E. There has never been a manic episode or a hypomanic episode.† Lincoln would have most certainly been diagnosed with Major Depressive Disorder if he lived in the modern era where we have made unbounded advancements in medicine and treatments. Medicine was just not quite mature enough in the mid-1800’s though; medicine still had to go through the obnoxious and rebellious teenage years before it could blossom into the educated adult it is today. Yet, medicine still has not reached its peak and wise older years of sitting in a rocking chair on the porch amid a warm summers day reflecting on its life. Medicine still had much room to grow in regards to mental illness and how to treat it but it has made headway since Lincoln’s era. Lincoln was aware of his depressive state. In January of 1841, Lincoln admitted himself to Dr. Anson Henry, who he proclaimed, â€Å"necessary to my existence.† Lincoln spent several hours a day with Dr. Henry. Little is known to how Dr. Henry treated Lincoln but a prominent doctor of modern day medicine concluded it was more than likely, â€Å"the desolating tortures of officious medication.† In the late 80’s, early 90†™s, a group of scholars reopened the Lincoln case and started to analyze him in a more modern day approach. The historians of this group were, Douglas Wilson, Rodney Davis, Michael Burlingame, and Allen Guelzo. Seperately, they all researched and analyzed the multiple testimonies ofShow MoreRelatedTragedy Is Our Unity in Walt Whitman ´s Death of Abraham Lincoln605 Words   |  2 Pages Walt Whitman’s essay, Death of Abraham Lincoln, explains what Lincoln brought to our nation through his life and what he left behind through his death. Whitman observes Lincoln from afar, noticing the reactions a crowd has to his presence. He expresses the importance of first impressions through the awkward silence of the streets and crowds when Lincoln walks out of his unprepossessing carriage on his way to the Astor House prior to his inauguration. Lincoln’s presence took over the momentRead MoreAbraham Lincoln s Legacy Of The Man Behind The Gun With A Plan982 Words   |  4 PagesMichael Dominguez Mrs. Gaither English III -5 4 March 2016 Abraham Lincoln Assassination Early morning of April 15, 1865 the United States of America stood still. It started as a normal day at the theatre, but soon a dramatic turn would change United States history forever. This paper will define President Abraham Lincoln’s life, the man behind the gun with a plan, and how the United States reacted. Abraham Lincoln was the 16th President of the United States of America, he served a single term fromRead MoreLincoln s Impact On The Civil War1542 Words   |  7 PagesAbraham Lincoln Research Paper Who was the Greatest President that ever lived! Abraham Lincoln. Abraham Lincoln was a very well respected man at an early age. He worked hard most of his life and worked hard in law, and as a president to keep our nation in one during the Civil War. He had the mindset to get where he needed to go. He lived a long and resentful life full of problems that he fixed. Lincoln’s early life, Lincoln enters presidency, Lincoln’s impact on the Civil War as a president, Lincoln’sRead MoreLincoln s Impact On The Civil War1564 Words   |  7 Pages Abraham Lincoln Research Paper During the Civil War, was Abraham Lincoln the cause or the cure? Abraham Lincoln, the man that hit right path toward life while earning respect. He worked hard most of his life and at law, and as a president to keep our nation in one during the Civil War. He had the mindset to get where he needed to go. He lived a long and resentful life full of problems that he fixed. Lincoln’s early life, Lincoln enters presidency, Lincoln’s impact on the Civil War as a presidentRead MoreEssay about abraham lincoln751 Words   |  4 Pages Abraham Lincoln was born in Hardin County, Kentucky on February 12, 1809, to Thomas Lincoln and Nancy Hanks. Thomas had been apprenticed as a carpenter after the death of his father and the passing of the family property to his eldest brother as required under the system of primogeniture. Thorough dint of hard work or with funds from his family, Thomas acquired enough money to purchase a farm, but his ownership was soon challenged. Kentucky had b een surveyed in such a primitive manner that boundariesRead MoreThe Tragic Hero Of Sophocles Antigone876 Words   |  4 Pagesnot unlike figures found in mythology with such tales as Sophocles’ Antigone.They do what they believe is beneficial or right despite the adversity they will meet. Sometimes their fight results in their death. This is true not only of Antigone, but also of Abraham Lincoln. While Abraham Lincoln may not be considered a tragic hero he is similar to Antigone because both were fulfilling a divine order. Antigone is the title character of Sophocles’ Antigone. She is the daughter of Oedipus, who coupledRead MoreEssay on The Assassination of President Abraham Lincoln1007 Words   |  5 Pages Abraham Lincoln was the sixteenth president of the United States of America. Lincoln was born on February 12, 1809, and died on April 15, 1865. As a young child, Abraham lived in a log cabin in Illinois. Around the age of twelve he began working, wielding an ax, building fences, and cutting wood. Later, Abraham Lincoln married a woman named Mary Todd; together they had four children. Lincoln started his presidency on March 18, 1861, but his term was cut short on April 14, 1865, by the assassinRead MoreLincolns Emancipation Proclamation Essay1447 Words   |  6 PagesAbraham Lincoln (February 12, 1809 to April 14, 1865) was the 16th president of the United States and is regarded as one of America s greatest heroes due to his role as savior of the Union and emancipator of the slaves. His rise from humble beginnings to achieving the highest office in the land is a remarkable story. He was suddenly and tragically assassinated at a time when his country needed him to complete the gre at task remaining before the nation. His eloquence of democracy and insistence thatRead MorePresident Abraham Lincoln and John Wilkes Booth Essay examples1358 Words   |  6 PagesThis evening at Ford’s Theater in Washington President Lincoln was shot by John Wilkes Booth, who thinks he is helping the south in this act, but will that be the truth? In a moment we will go to reporter Krayton Schnepf who is on the scene, but until then lets get some background information on Abe. Abraham Lincoln was born on February 12, 1809 in Hardin County, Kentucky in a one-room log cabin. He was the second son of Thomas and Nancy Lincoln. Here is Krayton Schnepf on the scene†¦..We are havingRead MoreAbraham Lincoln : Is He Really A Good President?1136 Words   |  5 PagesAbraham Lincoln: Is He Really A Good President? By the end of the Civil War, there were more than 620,000 casualties. Many believe this was thanks to Abraham Lincoln. About a month after he was elected president, many controversies started to stir in America, thus causing the Civil War began. From the mouth-dropping moment Abraham Lincoln was elected, he had been fighting for equality for all men, no matter the race. He believed. â€Å"those who deny freedom to others deserve it not for themselves.† When

History and Geography“the Foundations of Culture Free Essays

History helps define a nation’s â€Å"mission,† how t perceives Its neighbors, how It sees its place In the world, and how It sees itself. The history of a country is important in understanding many aspects of a culture. One cannot fully understand how businesspeople negotiate, how they conduct business, their attitudes toward foreign investment, the legal system, and other aspects of the market/business system without a historical perspective. We will write a custom essay sample on History and Geographyâ€Å"the Foundations of Culture or any similar topic only for you Order Now A historical perspective helps prepare an International marketer for many of the cultural differences that often cause misunderstandings and In many cases, mistakes. While a racketeer may not be able to change a person’s attitude or behavior, if you have an historical perspective of why they react as they do, you can gain insights that can possibly make it easier to adapt your strategies for a successful outcome. To understand, explain, and appreciate a people’s image of itself and the attitudes and unconscious fears that reflected In its view of foreign cultures, it is necessary to study the culture as It Is now as well as to understand the culture as It was-?that is, a country’s history. Loyalty to family, to country, to company, and to social groups and he strong drive to cooperate, to work together for a common cause, permeate many facets of Japanese behavior and have historical roots that date back thousands of years. To understand, explain, and appreciate a people’s image of itself and the fundamental attitudes and unconscious fears that are often reflected in its view of foreign cultures, it is necessary to study the culture as it is now as well as to understand culture as It was, that Is, a country’s history. An awareness of the history of a country Is particularly effective for understanding attitudes about the role of overspent and business, the relations between managers and the managed, the sources of management authority, and attitudes toward foreign Mac’s. History is what helps define a nation’s â€Å"mission,† how it perceives its neighbors, and how it sees its place in the world. To understand a country’s attitudes, prejudices, and fears it is necessary to look beyond the surface or current events to the Inner refinement of the country’s entire past for clues. Geography Is a study of the physical characteristics of a particular region of the earth. Involved in this study are climate, topography, and population. The interaction of the physical characteristics is one of the principal determinants of a country’s customs, products, industries, needs, and methods of satisfying those needs. Marketing is concerned with satisfying the needs of people. International marketing seeks out the whole world as its marketplace. Therefore, for an International marketer to know how to satisfy the needs of the International factors of the people’s needs are. International marketer must know that various climates and topographies do exist and that they are vital in shaping the marketing plans that an international marketer must make. As an example, a producer selling machinery in the tropics would have to realize that special protection is needed to keep a machine running properly in hot and humid climates. Study of geography is important in the evaluation of markets. Marketers need to be knowledgeable about the effects of geographic diversity on the economic profiles of various nations. Climate and topography are examined as facets of the broader and more important elements of geography. Knowledge about geography, the climate and physical terrain when appraising a market influences marketing from product adaptation to ore profound influences on the development of marketing systems. Climatic features affect the uses and functions of products and equipment. Companies looking to build manufacturing plants in countries with more liberal pollution regulations than they have at home are finding that regulations everywhere are becoming stricter. Many Asian governments are drafting new regulations and strictly enforcing existing ones. A strong motivator for Asia and the rest of the world is the realization that pollution is on the verge of getting completely out of control. Neither Western Europe nor the rest of the industrialized world are free of environmental mage; rivers are polluted and the atmosphere in many major urban areas is far from clean. The very process of controlling industrial wastes leads to another and perhaps equally critical issue: the disposal of hazardous waste, a by-product of pollution control. Estimates of hazardous wastes collected annually exceed 300 million tons; the critical question is disposal that does not move the problem elsewhere. The business community is responding positively to the notion that the focus must be on the global environment rather than the quality of the air, land, and water in our own backyards. An International Chamber of Commerce Industry Forum on the environment reflected a shift in company attitudes toward environmental issues away from a reactive and largely defensive stance to a proactive and constructive approach. Some disbeliever may dismiss such statements as â€Å"window dressing† and they could be, but the beginning of change is awareness. Responsibility for cleaning up the environment does not rest solely with governments, businesses, or activist groups. Each citizen has social and moral responsibility to include environmental protection among his/her highest goals. How to cite History and Geographyâ€Å"the Foundations of Culture, Papers

Future of Mobile & Wireless Technology-Free-Samples for Students

Question: Analyse the Future of Mobile and Wireless Technology and its Impact on different Industries. Answer: Introduction Organization is comprised of complex set of activities in which various functions are performed. Internet of things is the most important things which could be used by organizations for the development of their business in determined approach. In this report study has been prepared to explore a specific mobile or wireless technology with a particular industry. This report reflects how transport app accompanied with internet of things system would help organizations to make effective level of business functioning. The application name drive app has been proposed in the Kiwi glass Company which could be used to transport of goods and services from one place to another place with a view to make easy and effective transportation channel for the better satisfaction of clients and vendors. This Kiwi glass Ltd is New Zealand Company which manufactures and supply glasses and other goods. However, with the increasing complexity of business and changing business environment there are several e nterprises resources planning accompanied by internet of things have been adopted by organizations. Company has been using internet of things in its business functioning which is rapidly growing network of connected objects that are able to collect and exchange data using different level of embedded sensors Company details and description Kiwi Glassware is an international company which has been running its business with a view to provide glassware products around the globe with aim to provide best quality of goods and services to clients. Kiwi Glassware has indulged in development of app accompanied with internet of things for the better implementation of business functioning. This drive app has been developed by organizations to transport of goods and services from one place to another place with a view to make easy and effective transportation channel for the better satisfaction of clients and vendors. At present company has to maintain all the data on manual basis which become cumbersome process for the organizations to establish co-ordinations between all the activities. However, due to confusing of works and orders, Kiwi Glassware has to suffer with double functioning of works and failure in delivery of works in time (Kiwi Property Group Company Profile) Literature review The internet of things was firstly inspired by the Board members of RFID community who helped to establish data base or application based system network to communicate and transform data from one place to another. As per the perception of Vermesan Friess, (2013 it is reflected that there are several organizations which have used internet of things in their business functions with a view to establish effective level of transform valuable information in their value chain activities. As stated by Al-Fuqaha, et al. 2015 it is divulged that this internet of things includes web of things, internet of objects, embedded intelligence, connected devices and technology omnipotent and other internet web which are designed to transform valuable information among the users. The traditional internet of things is formed by three layers such as bottom, middle and top functional layers. The bottom layer of IOT is used to collect the data and information while, middle functional layer is used to estab lish fixed mobile network and at the end top level layer is used to run the abundant application. As per the views of Matharu, Upadhyay Chaudhary, 2014 it is divulged that with the increasing ramification of economic changes, Kiwi Glassware has been facing several losses in its business functioning due to non-effective implementation of its value chain activities. Kiwi Glassware has to implement internet of things system in its business functioning with a view to transfer the data over a networks without requiring human to computer and human to human interaction. As stated by Barnaghi, Wang, Henson Taylor, 2012 it is depicted that Internet of things could be described as extensions of current internet to establish communication, connection and inter- networking between various devices and physical objects. As per the views of Ashton, 2009 it is revealed that drive app is the part of Internet of things which have been developed by Kiwi Glassware for the better functioning of its bu siness (Medaglia Serbanati, 2010). It has been observed that Drive app is the application which will help Kiwi Glassware to establish an effective communication chain between all of its employees and vendors. IOT has been evolved from the convergence of wireless technologies, micro electromechanically system which establish automation in organizations for the proper level of business functioning. The drive app helps Kiwi Glassware to establish a working chain which would be required to implement automation in placing orders, booking orders from clients and establishment of proper communication channel between employees. As stated by Gubbi, et al. 2013. It is reflected that in this process, all the employees and clients would download the app in their mobile. Each and every employee would be given separate login id and password to perform their works. On the other hand, clients could also use this developed app by just installing this app in their mobile and creating their own user name and password. As stated by Weber, and Weber, 2010 it is depicted that this drive app consists of several features such as showing the Kiwi Glassware goods and services online, their wallet money, their purchased and booked orders and their drive app money. However, Kiwi Glassware could also add some other features such as adding the feedbacks and their personal opinion blogs box which they could use to reflect their own opinion with the particular services and products. On the other hand, drive app used by employees would be different from that one available for clients. As per the perception of Borgohain, Kumar Sanyal, 2015 it is revealed that this app would help employees to directly connect with their co workers which they will use to communicate with each other. This app will have several safety mechanisms for employees and clients. For instant, one time password will be used for protecting the unauthorized access of ill-intentioned people. In addition to this, drive app o f Kiwi Glassware will also be consisted of human identity test. In this process each and every user will be required to type the specified words before login with the app. These types of activities will decrease the complexity of business functioning. This drive app will establish automation in the process system. This will not only increase the effectiveness of functions of organizations but also reduce the overall productions cost of business. Therefore, development of application for the business will establish a systematic value chain for the business functioning of organizations. In context with vendors, they will easily get order for manufacturing and supply of raw material. This Drive app will also have emergency option of sending automated message to vendors who will eventually prepare themselves for the delivery of products and services to organizations. Drive app developed will have 3G mobile support extension which will increase its usage and effectiveness in determined a pproach. Therefore, this developed internet of things will transform entire manual communication channel into a valuable support chat design portal for the betterment of clients satisfaction while placing order with organizations. This drive app works through its dashboard design app which users could use to communicate with organizations in systematic manner. As per the perception of Giusto, et al. 2010 it is revealed that users of Drive app could use these apps to book orders, communicate with employees, raising grievances with organizations and communicating with key managerial persons of organizations (Zhang Zhu, 2011). This Drive app will be useful in avoiding unnecessary communication gap and help organizations to determine the level of products and services need in market. For instance, clients who want to take products and services could take only just by pressing order button. However, they have to firstly authorized themselves by downloading app and verify themselves thro ugh the whole indentify process system. After that, they could create their own home page and could book the orders with organizations in easy and determined approach (Subashini Kavitha, 2011). In addition to this, Key managerial persons and other employees could also take the help of this app to communicate with each other. For instance, all the vendors and employees could download this drive app application in their mobile which will help them to communicate with each other. This app will allow them to update their required information and share their own plans. In addition to this, they could also directly ping other employees by directly selecting their app account. This will reduce the complexity of long communicating process and will also set up a clear communication chain between employees to employees, organizations to employees, organizations to clients and vendors to organizations. As stated by Uckelmann, Harrison, Michahelles, 2011 it is depicted that there are several other industries which are using the similar apps in their business functioning with a view to increase their overall turnover and clients satisfactions such as American express bank, G.E. capital and other several big multinational organizations around the globe. Therefore, it could be inferred that the drive app and its newly adopted featured will help Kiwi Glassware to reduce the complexity of its business functioning and establish proper level of communication among employees to employees, organizations to employees, organizations to clients and vendors to organizations (Gusmeroli et al. 2013) Research design and critical evaluation This research has been prepared on internet of things which includes web of things, connected devices, internet of objects, embedded intelligence and technology omnipotent which are designed to transform valuable information and establish effective level of communication among the users. It is evaluated that drive app is application which works through its dashboard design app. Users of Drive app could use these apps to book orders, communicate with employees, raising grievances with organizations and communicating with key managerial persons of organizations. For instance, presently, if Kiwi Glassware wants to place orders with vendors for supplying raw material within the specified time then in this case inventory management team would call to vendors, place order and will implement proper level of follow up process (Jing, et al. 2014). This drive app will raise the alert to the vendors once the goods economic order quantity reaches the minimum stock level. This will help not only organizations but also increase the effectiveness of placing orders with vendors. In context with clients, this app is also very useful. The newly introduced feature in this app would be the feedback box. This box will help organization to determine the drawbacks and shortcoming in its services and products offered in the market (Keoh, Kumar, Tschofenig, 2014). Therefore, with the help of this drive app, users could easily see the offered products and service by surfing on Kiwi Glasswares developed page which will be shown 24*7 hours on its drive app to its users. However, Kiwi Glassware needs to hire some IT experts for establishment of support chat mechanism for resolving clients grievances. These experts will help Kiwi Glassware to make consistent changes in its developed drive app and will also communicate with clients in timely manner. In addition to this, this drive app will also have dashboard consisted of several level of features such as message drop box, rating of product and services, delivery status and details of products in specific manner (Tsai, et al. 2014). This drive app will have all the appropriate features which would surely satisfy the clients needs and demand for online shopping portal. However, vendors could also use this drive app for maintain effective level of delivery of raw material for organizations, they will easily get order for manufacturing and supply of raw material. This Drive app will have emergency option of sending automated message to vendors who will prepare themselves for the delivery of required amount of products and services to organizations. Drive app developed will have 3G mobile support extension which will increase its usage and effectiveness in determined approach. There are other several benefits which are available for users such as it offer high variety of options to clients, they could instantly see the new collection just by clicking on the new collection tab and also ensure the payment safety mode and re ward points available in their drive app wallet. However, there are several drawbacks which are faced by Kiwi Glassware in its drive app such as high usage of network data, covering of vast area of users mobile system and hacking of users accountant. Company should indulge in overcoming these shortcomings for successful implementation of its drive app in the market (Tsai Vasilakos, 2014). Recommendation This developed drive app is comprised of several features and other intents which will ensure effective level of communication between employees to employees, organizations to employees, organizations to clients and vendors to organizations. This drive app works through its dashboard designed app which users could use to communicate with organizations in systematic manner. Users of drive app are using this app to book orders, communicate with employees, raising grievances with organizations and communicating with key managerial persons of organizations. However, with the increasing needs of clients and advancement of technology, it is observed that this app should also have auto up gradation feature. This will keep user account updated and will also help Kiwi Glassware to determine its regular active customers. In addition to this, drive app should also showcase other companies products and services for the better satisfaction of clients. The main drawback which each and every applic ation has is related to its properties. This drive application should not excess 12 MB Coverage area (Kopetz, 2011). In order to make this possible, Kiwi Glassware needs to enter into strategic alliance with cloud based organization such as Sugar CRM, Oracle and IBM who could make better level of advancement in its existing drive app. Currently, drive app consume high network data. Therefore, in future with the advancement in technology, Kiwi fruit would develop proper level of mechanism for its app so that data consumption of users in drive app could be minimized in determined approach (Bonomi, et al. 2012). Therefore, as per the future prospective of drive app, Kiwi fruit should enter into strategic alliance with Sugar CRM, Oracle and IBM who could make changes in its existing app for the better level of clients satisfaction. This strategic alliance will increase the effectiveness of IOT things of Kiwi Glassware and will reduce the complexity of business (Xia, et al. 2012) Conclusion Internet of things has been bringing a sea of technological changes in the business functioning of multinational companies. There are innumerable usefulness of IOT applications into all the domain business including, medical, manufacturing, industrial and transportation. However, it is evaluated that Internet of things has abundant benefits but still there are several shortcoming which are faced by organizations such as high usage of network data, covering of vast area of users mobile system and hacking of users accountant. Therefore, by considering all the issues and shortcoming of this IOT and developed drive app by Kiwi Glassware, it could be inferred that organization should cover up all these shortcoming and drawbacks in the future for the better level of implementation of its app in the market. References "Kiwi Property Group Company Profile". Business.govt.nz/. Ministry of Business, Innovation, and Employment. 16 December 2015. Retrieved 9 January 2016. Al-Fuqaha, A., Guizani, M., Mohammadi, M., Aledhari, M. and Ayyash, M., 2015. Internet of things: A survey on enabling technologies, protocols, and applications.IEEE Communications Surveys Tutorials,17(4), pp.2347-2376 Ashton, K., 2009. That internet of things thing.RFiD Journal,22(7), pp.97-114. Barnaghi, P., Wang, W., Henson, C. Taylor, K., (2012). Semantics for the Internet of Things: early progress and back to the future.International Journal on Semantic Web and Information Systems (IJSWIS),8(1), pp.1-21. Bonomi, F., Milito, R., Zhu, J. Addepalli, S., (2012), August. Fog computing and its role in the internet of things. InProceedings of the first edition of the MCC workshop on Mobile cloud computing(pp. 13-16). ACM. Borgohain, T., Kumar, U. Sanyal, S., (2015). Survey of security and privacy issues of Internet of Things.arXiv preprint arXiv:1501.02211. Giusto, D., Iera, A., Morabito, G. Atzori, L. eds., (2010).The internet of things: 20th Tyrrhenian workshop on digital communications. Springer Science Business Media. Gubbi, J., Buyya, R., Marusic, S. Palaniswami, M., (2013). Internet of Things (IoT): A vision, architectural elements, and future directions.Future generation computer systems,29(7), pp.1645-1660. Gusmeroli, S., Piccione, S. Rotondi, D., (2013) A capability-based security approach to manage access control in the internet of things.Mathematical and Computer Modelling,58(5), pp.1189-1205. Jing, Q., Vasilakos, A.V., Wan, J., Lu, J. Qiu, D., (2014). Security of the Internet of Things: perspectives and challenges.Wireless Networks,20(8), pp.2481-2501. Keoh, S. L., Kumar, S. S., Tschofenig, H. (2014). Securing the internet of things: A standardization perspective.IEEE Internet of Things Journal,1(3), 265-275. Kopetz, H., 2011. Internet of things. InReal-time systems(pp. 307-323). Springer US. Matharu, G.S., Upadhyay, P. Chaudhary, L., (2014), December. The Internet of Things: challenges security issues. InEmerging Technologies (ICET), 2014 International Conference on(pp. 54-59). IEEE. Medaglia, C.M. Serbanati, A., (2010). An overview of privacy and security issues in the internet of things. InThe Internet of Things(pp. 389-395). Springer New York. Subashini, S., Kavitha, V. (2011). A survey on security issues in service delivery models of cloud computing.Journal of network and computer applications,34(1), 1-11. Tsai, C. W., Lai, C. F., Vasilakos, A. V. (2014). Future Internet of Things: open issues and challenges.Wireless Networks,20(8), 2201-2217. Uckelmann, D., Harrison, M. Michahelles, F., (2011). An architectural approach towards the future internet of things. InArchitecting the internet of things(pp. 1-24). Springer Berlin Heidelberg. Vermesan, O., Friess, P. (Eds.). (2013).Internet of things: converging technologies for smart environments and integrated ecosystems. River Publishers. Weber, R.H. Weber, R., (2010).Internet of things(Vol. 12). New York, NY, USA:: Springer. Xia, F., Yang, L.T., Wang, L. Vinel, A., (2012). Internet of things.International Journal of Communication Systems,25(9), p.1101. Zhang, H., Zhu, L. (2011, June). Internet of Things: Key technology, architecture and challenging problems. InComputer Science and Automation Engineering (CSAE), 2011 IEEE International Conference on(Vol. 4, pp. 507-512). IEEE

Extradition Of Nazi War Criminals Essays - , Term Papers

Extradition of Nazi War Criminals The term "laws of war" refers to the rules governing the actual conduct of armed conflict. This idea that there actually exists rules that govern war is a difficult concept to understand. The simple act of war in and of itself seems to be in violation of an almost universal law prohibiting one human being from killing another. But during times of war murder of the enemy is allowed, which leads one to the question, "if murder is permissible then what possible "laws of war" could there be?" The answer to this question can be found in the Charter established at the International Military Tribunals at Nuremberg and Tokyo: Crimes against Humanity: namely, murder, extermination, enslavement, deportation, and other inhumane acts committed against any civilian population, before or during the war, or persecutions on political, racial or religious grounds in execution of or in connection with any crime within the jurisdiction of the Tribunal, whether or not in violation of the domestic law of the country where perpetrated. Leaders, organizers, instigators, and accomplices participating in the formulation or execution of a common plan or conspiracy to commit any of the foregoing crimes are responsible for all acts performed by any persons in execution of such plan.1 The above excerpt comes form the Charter of the Tribunal Article 6 section C, which makes it quite clear that in general the "laws of war" are there to protect innocent civilians before and during war. It seems to be a fair idea to have such rules governing armed conflict in order to protect the civilians in the general location of such a conflict. But, when the conflict is over, and if war crimes have been committed, how then are criminals of war brought to justice? The International Military Tribunals held after World War II in Nuremberg on 20 November 1945 and in Tokyo on 3 May 1946 are excellent examples of how such crimes of war are dealt with. (Roberts and Guelff 153-54) But, rather than elaborate on exact details of the Tribunals of Nuremberg and Tokyo a more important matter must be dealt with. What happens when alleged criminals of war are unable to be apprehended and justly tried? Are they forgotten about, or are they sought after such as other criminals are in order to serve justice? What happens if these alleged violators are found residing somewhere other than where their pursuers want to bring them to justice? How does one go about legally obtaining the custody of one such suspect? Some of the answers to these questions can be found in an analysis of how Israel went about obtaining the custody of individuals that it thought to be guilty of Nazi War Crimes. Not only will one find some of the answers to the previously stated questions, but also one will gain an understanding of one facet of international law and how it works. Two cases in specific will be dealt with here. First, the extradition of Adolf Eichmann from Argentina, and second, the extradition of John Demjanjuk from the United States of America. These cases demonstrate two very different ways that Israel went about obtaining the custody of these alleged criminals. The cases also expose the intricacy of International Law in matters of extradition. But, before we begin to examine each of these cases we must first establish Israel's right to judicial processing of alleged Nazi war criminals. To understand the complications involved in Israel placing suspected Nazi war criminals on trial, lets review the history of Israel's situation. During World War II the Nazis were persecuting Jews in their concentration camps. At this time the state of Israel did not exist. The ending of the war meant the ending of the persecution, and when the other countries discovered what the Nazis had done Military Tribunals quickly followed. Some of the accused war criminals were tried and sentenced, but others managed to escape judgement and thus became fugitives running from international law. Israel became a state, and thus, some of the Jews that survived the concentration camps moved to the state largely populated by people of Jewish ancestry. Israel felt a moral commitment because of

Life Cycle Assessment Concepts Implementation And Problems An Environmental Sciences Essay Example

Life Cycle Assessment Concepts Implementation And Problems An Environmental Sciences Essay Example Life Cycle Assessment Concepts Implementation And Problems An Environmental Sciences Essay Life Cycle Assessment Concepts Implementation And Problems An Environmental Sciences Essay With the addition in industrialisation and its impact on the Earth, there is an increasing concern for the hereafter of human sort. Wordss like sustainability and sustainable development are being used more often. Sustainability is a multidimensional construct and focuses on the ternary bottom line construct i.e. ecological, societal and economic aims. The purpose was to accomplish sustainable development through the integrating of the environmental dimension into all policy countries and the shared duty among all the defilers, public and private. To accomplish sustainable development ends must be assessed. Since sustainability is a wide construct including ecological, societal and economic ends and efficient and dependable tool is required. Ness et Al. ( 2007 ) see that the intent of a sustainability appraisal is to supply decision-makers with an rating of planetary to local incorporate nature-society systems in short and long term positions in order to help them to find which actions should or should non be taken in an effort to do society more sustainable . Life Cycle Assessment ( LCA ) is a merchandise related tool. It is more specific than other tools as it focuses on the flows related with production and ingestion of goods and services. The end is to measure the ingestion of natural resources and emanation of environmental tonss along the production or ingestion ironss or throughout the life rhythm of a merchandise or service. LCA is the most developed merchandise related tool. Harmonizing to Vigon et Al. ( 1993 ) , one of the first LCA surveies was conducted by Harold Smith, undertaking general director for the Douglas Point Nuclear Generating Station, Canada. A subsequently survey, carried out at Coca-Cola by Harry E. And Teastley Jr. , affecting multiple standards on the usage of plastic vs. glass bottles for packing took into history the full life rhythm of the merchandise. The survey revealed that the plastic bottles were less fouling than the glass bottles. These partial consequences raised treatments on the cogency of comparings and led the scientific community to believe of a standardization procedure. Nowadays LCA is standardized through the ISO 14040 series. Life Cycle Assessment ( LCA ) is a technique that is used to measure every impact associated with the phases of a procedure from cradle-to-grave. It is a holistic attack to measuring environmental effects of a merchandise, procedure or activity by looking at the full life rhythm of the merchandise, procedure or activity from the extraction of natural stuffs through to consumer usage. It maps the environmental effects throughout the full life rhythm. Figure 1 LCA is a systematic set of processs for analyzing and roll uping the inputs and end products of stuffs and energy and the associated environmental impacts straight attributable to the operation of a merchandise or service throughout its life rhythm. It can assist in avoiding a narrow mentality on environmental, societal and economic concerns ( the three-base hit bottom line ) . This can be achieved by following the ISO 14040 criterions for LCA and making the followers: Compilation of an stock list of inputs of energy and stuffs and environmental end products Identifying and finding the possible impacts related to the identified inputs and end products Interpreting the consequences in relation to the aims of the survey. The model for LCA is provided by the ISO 14040 series: ISO 14040:1997 on rules and model of LCA, ISO 14041:1999 on the definition of end and range and stock list analysis, ISO 14042:2000 on life rhythm impact appraisal, and ISO 14043:2000 on life rhythm reading. Before the LCA came the planetary modeling surveies and the energy audits of the late sixtiess and early seventiess. They were the precursors of the LCA and attempted to measure the cost of resources and environmental deductions of different forms of human behavior. The extension to these was the LCA and it became critical to back up the development of eco-labelling strategies presently in pattern in many states around the Earth. Before eco-labels can be granted, the presenting authorization demands to be able to measure the fabrication procedure, the ingestion of energy and the waste generated throughout the life rhythm of the merchandise or service and this is where the LCA came into image. A Life Cycle Assessment practician tabulates the environmental exchanges ( natural resources consumed and waste generated ) at every phase in a merchandise or service life rhythm. The life rhythm with its associated stuff and energy flows is called the merchandise system. A LCA can be conducted to bring forth environmental information on the life rhythm of the merchandise and the information can be used to do determinations about alterations that may be implemented in the merchandise system to cut down the environmental impacts. To accurately measure the loads placed on the environment by the industry of a merchandise or service a process must be followed or a procedure must be used. There are two chief phases in the procedure ; the first measure is data aggregation and the 2nd measure is the reading of the informations. LCA is a powerful tool which can assist regulators in explicating environmental policy and statute law, aid makers in analysing their procedures and bettering their merchandises and aid the consumers in doing informed determinations. Like most tools it must be decently used and non misused to supply promotion to a merchandise or service. LCA has a broad scope of applications. Some of the related applications which emerged during the development of LCA are: Internal industrial usage in merchandise development and betterment Internal strategic planning and policy determination support in industry, External industrial usage for selling intents, and Governmental policy devising in the countries of ecolabelling, green procurance and waste direction chances. Scope of LCA Figure 2 The range of LCA is the full life rhythm. It begins with the procurance of natural stuffs and ends with the disposal of the used merchandise. A LCA may be conducted by a house to place where betterments can be made, in environmental footings or it can be intended to supply environmental informations for the populace or to run into authorities ordinances. A recent phenomenon is the usage of LCA to market and advertise merchandises as being environmentally friendly or environmentally superior to other merchandises. The end in carry oning a LCA survey is to compare the full scope of ternary bottom line harm attributable to merchandises and services and to supply information to enable determinations to be made about taking the least onerous one. It provides a method to account for the cascading effects of engineerings used for bring forthing goods and services. It accurately measures the impact of engineering used to present merchandise and services. No affair how environmentally friendly, all merchandises have some impact on the environment. The purpose of LCA is to place which merchandises, processes or services are more harmful ( bring forth more pollution or waste than others and/or use more resources ) . Even for merchandises with a low environmental impact, LCA helps to place the phases in the fabrication procedure or in usage which can do pollution and those which require high stuff or energy input. Analyzing the production procedure in such all right item can besides help companies in placing countries where scarce resources are being used and assist them to replace more sustainable merchandises in their topographic point. It may besides take to increased efficiency and lower cost of production and take constrictions in the fabrication procedure. Phases in the LCA The four distinguishable stages of a LCA, harmonizing to the ISO 14040 and 14044 criterions, are end and range definition, stock list analysis, impact appraisal and reading as shown in figure 3. Figure 3 ISO model for LCA Goal and range definition Since LCA is a clip consuming and expensive procedure, the aims and range of the LCA demand to specify at the beginning in order to do efficient usage of clip and resources. The undermentioned six determinations need to be made at the beginning of the LCA procedure: 1. Specify the end of the undertaking 2. Determine the type of information needed by the determination shapers 3. Determine the degree of specificity 4. Determine how the information should be organized and the consequences displayed 5. Specify the range of the undertaking 6. Determine the land regulations for carry oning the survey In this stage the LCA practician decides and specifies the end and range of the survey in relation to the peculiar application. The aim of the survey is described in footings of a functional unit. The end and range address the overall attack to set up the system boundaries. The system boundaries in bend determine which unit procedures are included in the LCA. The end and range definition stage besides specifies the method used for measuring the possible environmental impacts. Inventory Analysis In the 2nd stage, information is collected and the merchandise is modelled. A description and confirmation of information is besides included. All informations related to the environmental and proficient measures for all relevant unit processes within the system boundaries are encompassed in this phase. To help the procedure of LCA, stock lists and patterning are carried out utilizing a dedicated package bundle, such as SimaPro, GaBi or TEAM. TEAM ( Tools for Environmental Analysis and Management ) is Ecobilian s Life Cycle Assessment package. Team allows the user to construct and utilize a big database and to pattern any system stand foring the operations associated with merchandises, procedures and activities. Team enables to depict any industrial system and to cipher the associated life rhythm stock lists and possible environmental impacts harmonizing to the ISO 14040 series of criterions. SimaPro, the most widely used LCA package, from PRe advisers. It offers parameterized modeling and comes with a big database included. GaBi from PE International offers Life Cycle Assessment harmonizing to ISO 14040/ 14044, design for environment A ; ecodesign, environmental merchandise declarations, merchandise C footmark, resource A ; energy efficiency and H2O footmark computations. To assist LCA practicians understand the environmental impact of stuff flows while bring forthing a stuff, constituent or assembly the National Renewable Energy Laboratory and spouses created the United States Life Cycle Inventory ( LCI ) Database. The LCA package mentioned above and other package analyze every phase of the merchandise s life rhythm based on the informations input by the LCA practician. Thus a LCA is merely every bit valid as its information. This makes it necessary for the LCA practician to hold an extended cognition and entree to the inside informations of the merchandise. The package can besides be used to pattern the implicit in costs and societal impacts. It can besides be designed to measure the life rhythm holistically or based on a specific facet such as waste minimisation. The information must be related to the range and ends defined in the first stage. Datas can be organized in tabular format and some illations can be drawn. The result of the stock list analysis stage is an LCI ( Life Cycle Inventory ) . LCI provides information about all inputs and end products in footings of an simple flow to and from the environment from all unit processes involved in the survey. Impact appraisal In the 3rd stage, the part to impact classs such as planetary heating, acidification, etc. is evaluated. In this the first measure is word picture. Characterization involves ciphering the impact potencies based on the LCI Results. Following this, the consequences are normalized and leaden ( these are voluntary harmonizing to ISO criterions ) . Normalizing involves giving all impacts the same units so that a footing for comparing can be established. Burdening implies attaching a weight factor to each impact class based on the comparative importance. Interpretation The last stage of the LCA is the reading stage. It includes an analysis of the sensitiveness of the information elements, the uncertainness and the major parts. It is the concluding phase where the ends of the survey can be met. It determines the assurance degree of the concluding consequence and involves pass oning them in a just, accurate and complete mode. It starts with the apprehension of the truth of the consequences and guaranting that they meet the ends defined in the first stage. This is done by placing the information elements that contribute significantly to each impact class, finding the sensitiveness and measuring their consistence and completeness. Decisions and recommendations are made based on the readings and an apprehension of the methodological analysis of the LCA and the derivation of consequences. Chapter II: Reappraisal OF LITERATURE There are many different fluctuations of the Life Cycle Assessment: Cradle-to-grave Cradle-to-gate Cradle-to-Cradle Gate-to-gate Cradle-to-gate Well-to-wheel Economic input-output life rhythm appraisal Ecologically-based LCA The assorted analytical tools to carry on life rhythm analysis are: Material Input per Unit of Service ( MIPS ) Environmental Risk Analysis ( ERA ) Material Flow Accounting ( MFA ) Cumulative Energy Requirements Analysis ( CERA ) Environmental Input-Output Analysis ( env, IOA ) Life Cycle Costing ( LCC ) Entire cost accounting ( TCA ) Cost-Benefit Analysis ( CBA ) Integrating Economic Analysis into LCA The differences between LCA and LCC ( Life Cycle Costing ) are: Figure 4 The separation of life rhythm environmental appraisal from economic analysis has several effects: It limits the influence and relevancy of LCA in determination devising. Not incorporating LCA and LCC leads to lost chances in alternate design determinations even when a LCC has been conducted at the same time with an LCA as trade-offs and relationships ca nt be examined. The LCA position and its consequences can hold of import economic relevancy for companies, which may be missed when cost analyses neglect LCA s range and findings. PTLaser and TCAce are two tools available to bridge the spread between LCA and LCC. Figure 5 Schematic of TCAce information flows These tools are assisting companies to break measure their determinations. Examples of LCA Unilever Bros. Ltd. Unilever is a transnational administration holding more than 275,000 employees with mills in 90 states and gross revenues in 150 states. Unilever s environment scheme is Eco-efficiency in the supply concatenation, Eco-innovation in merchandises and services, Sustainable Development Initiatives and Communication. Life Cycle Assessment helps to back up this scheme. Unilever has focused on environmental betterments of its ain procedures. It started using LCA to its merchandise systems in the late 1980s to place countries of important environmental impact, quantify Unilever s part to the entire impact and broaden the focal point of environmental betterments. Some of the merchandise systems studied utilizing LCA are: Frozen veggies Ice Cream Tea Tomato-based sauce Margarine and spreads Laundry merchandises Family cleaners Shower gels Toothpaste Figure 6 The result of the LCA was that Unilever realised that to accomplish important betterments and benefits to the environment they needed a new attack. They engaged in partnerships with the supply concatenation and started programmes to educate consumer. The LCA tool used by Unilever is shown in the figure: Figure 7 Unilever is committed to 3 sustainable development subjects: aˆ? Sustainable Fisheries aˆ? Sustainable Agribusiness aˆ? Clean Water Stewardship To carry on the Overall Business Impact Assessment ( OBIA ) , they performed a LCA of Unilever s Global Business. The function of LCA in sustainable agribusiness was that LCA methodological analysis was applied to each sustainable agribusiness pilot harvest. This provided an apprehension of environmental impacts across agricultural supply ironss, placed the agricultural phase in context with the remainder of supply concatenation and aided in the development of sustainability indexs. LCA in the clean H2O stewardship plan was done by set abouting Water imprint based on OBIA attack and regional appraisal of H2O supplies. It was based on the Life Cycle attack across the supply concatenation. The function of communicating in LCA can be divided into two sections: Internal Communications aˆ? Raising Awareness aˆ? Innovation support External Communiations aˆ? Trade aˆ? Regulators aˆ? European Commission aˆ? Industry aˆ? Corporate Environment Report aˆ? Unilever Internet Site aˆ? Conferences, Presentations aˆ? Brochures, publications The results of LCA for: Individual Merchandises Identified important environmental facets across the life rhythm of merchandises Placed Unilever part in context Aided in Internal communicating and consciousness elevation Provided support for new merchandise launch ( PR ) Increasing consideration of environmental facets in merchandise development/innovation ( ecodesign ) Development of tools to widen usage of LCA to a wider audience Strategic Level Determined extent of Unilever s planetary environmental impact Contributed to the induction of the Sustainable Development undertakings Life rhythm attack is built-in to certain facets of the Sustainable Development undertakings Therefore we can reason that LCA as a tool and construct is a cardinal, built-in constituent of Unilever s environmental scheme. Procter A ; Gamble A Life Cycle Assessment ( LCA ) database for laundry detergents of the Procter A ; Gamble Company ( P A ; G ) was constructed utilizing SimaPro package. The input informations needed to carry on a merchandise LCI came from several different, back uping databases to cover provider ( extraction and fabrication of natural stuffs ) , fabrication of the detergent merchandise, transit, packaging, and usage and disposal phases. Fabrication, packaging and transit phases are representative of European conditions while the usage and disposal phases are state specific and represent how consumers are utilizing a specific merchandise and how wastes are disposed of in their several states. The database was constructed to let Procter A ; Gamble directors to analyze detergent merchandises from a system-wide, functional unit point of position in a consistent, transparent and consistent mode. The figure shows the life rhythm as organized in the SimaPro package. A functional unit of 1000 wash rhythms was assumed. The analysis showed that more than 80 % of the energy ingestion occurs during the consumer usage phase ( chiefly for warming of the H2O ) . Air and solid waste follow the same form, most of these being associated with the energy coevals for the usage phase. More than 98 % of the biological O demand, nevertheless, is associated with the disposal phase even after accounting for remotion during intervention Figure 8 The SimaPro database was customized specifically to carry on life-cycle stock lists and impact appraisals of P A ; G laundry detergents. The building of the database allows a rapid, consistent and crystalline executing of an LCI for P A ; G laundry detergents. It enables the ranking of the life-cycle stages in footings of their parts to a certain emanation or impact class. The analysis presented here clearly demonstrates the qualitative decision that, from an LCA point-of-view, the merchandise usage phase is the most of import one ; most of the emanations and hence most of the environmental impact tonss are driven by how the consumer uses the detergent. Most of these emanations are generated during the production of energy to heat the H2O. Quantitatively, the impact of the consumer usage phase is really sensitive to variableness in consumer wonts every bit good as the features of the local electricity grid. The Dow Chemical Company By 2015 Dow purposes to duplicate the per centum of gross revenues to 10 % of merchandises which are advantaged by sustainable chemical science. Dow has been in LCA since the late 1980 s. It was a cardinal participant in specifying the matter-of-fact scientific footing of LCA. Dow continues to chair the Life Cycle Task Force, which oversees updates to PlasticsEurope eco-profiles and methodological analysis. It has set up an LCA group to supervise LCA undertakings. Major stairss for ISO-compliant LCA at Dow: aˆ? Business demand for LCA identified in combination with the LCA group aˆ? LCA Expert and Business Focal Point identified aˆ? Goal A ; Scope Defined aˆ? Life Cycle Inventory Collected aˆ? Life Cycle Impact Assessment Performed aˆ? Life Cycle Interpretation Conducted aˆ? Report written and Critically Reviewed aˆ? Third-Party ( External ) Report developed Figure 9 Different LCA undertakings conducted by Dow are: Natural Oil Polyols Constructing Insulation Merchandises Sugarcane-based Polyethylene These undertakings led to decrease in green house gas emanations, biodegradable plastics and usage of renewable beginnings of natural stuff. The findings were used to back up the ICCA survey. DuPont As portion of their 2015 Sustainability ends, DuPont is committed to cut downing the environmental impact of their merchandises and procedures along their value ironss. DuPont really performed two separate LCAs 1 for the industry and imagination of Flexographic A ; Gravure image bearers and one for Flexographic A ; Gravure printing. Both LCA surveies took into history all the inputs and end products associated with the chemical sciences, substrates, inks, transit, packaging and other stuffs needed during packaging production that comprise 2 % or more of the sum needed for the concluding merchandise. It besides considered and credited any environmental benefits for all recycled, reused or incinerated stuffs. It did non include laminating or other finishing stairss after the substrate is printed. The measurings and informations were collected from Tradeshops and Printers in the U.S. and Western Europe, the Cyrel fabrication site in Parlin, New Jersey ; and the DuPont Cyrel Customer Technology Centre in Wilmington, Delaware. Data was provided by clients utilizing a series of questionnaires. In add-on, several pieces of equipment were metered during existent production to find energy ingestion. Other informations, like solvent recycling was the consequence of patterning client informations. Figure 10 High degree consequences indicate that Flexographic publishing offers about 50 % nest eggs in non-renewable energy ingestion and nursery gases when compared to Gravure ; and that solvent-free DuPont Cyrel FAST home base processing offers about 30 % nest eggs in nursery gases and 24 % nest eggs in non-renewable energy ingestion when compared to solvent systems. Extra penetrations suggest that where possible home base gage should besides be considered. When lighter gage home bases are specified, impacts are reduced across the full supply concatenation and sustainability is enhanced. To carry on the LCA an nonsubjective and recognized industry confer withing group, Five Winds International LLC, was engaged to take the critical equal reappraisal and O.K. the findings. The Life Cycle Assessments have undergone a critical equal reappraisal and have been given blessing. Concluding edits and panel signatures were completed in September, 2008. The Critical equal reappraisal assured that ISO criterions 14040 and 14044 were followed and that procedures were consistent with those criterions ; that informations aggregation methods were scientifically and technically valid ; that information was appropriate and sensible for the end of the survey ; that readings reflected the restrictions and ends of the survey ; and that the study was crystalline and consistent. The equals came from industry associations ( the FTA in the US ) , academe ( Michigan State School of Packaging ) , the industry ( Colour Resolutions International ) and Sustainability consulting ( Five Winds International ) . Data was strictly and conscientiously gathered over a 12 month period and repeated as needed. Customers and non-customer contacts in the industry provided entree to their sites for informations aggregation or in some instances provided the informations straight. Data was collected in the US and Europe. Consumer Packaged Goods Companies ( CPGs ) and retail merchants have begun to necessitate that their providers provide merchandises that have been made utilizing environmentally sustainable procedures. Some, like Wal-Mart, are necessitating informations back uping sustainability claims, and some similar Unilever are get downing to stipulate the natural stuffs and production procedures for their merchandises. If retail merchants A ; CPG s specify Flexographic printing, lighter gage home bases and Cyrel FAST home base devising when possible, they can cut down upstream energy ingestion and nursery gases, better upstream working conditions, and thrust sustainable solutions and invention globally. Converters/printers can utilize this information to find when to stipulating lighter gage home bases and Cyrel FAST. By making this, they will assist drive efficiencies upstream that can take to higher throughput, reduced non-renewable energy ingestion and nursery gases, reduced waste, faster turnaround, and best-in-class artworks. When Converters combine these additions with other sustainability enterprises, they can present of import betterments to CPG s and Retailers who are going more interested in upstream impacts and are seeking to cut down their overall packaging footmark. Tradeshops need to present sustainability additions to their clients while supplying quality home bases. They can utilize this information to do picks about how to bring forth home bases. By following the most current systems, and promoting the pattern of cut downing home base gage, Tradeshops can extinguish stuffs and stairss, cut down energy and emanations and go through these additions on to their clients. The trade store s ternary bottom line is further enhanced by the increased throughput, faster turnaround, reduced waste and high public presentation. Problem Decision

Knowledge Essay Example | Topics and Well Written Essays - 1250 words - 2

Knowledge - Essay Example The question of the justification of beliefs also arises in the study of epistemology. The mainly applied theories that are trusted in epistemic justification include reliabilism, foundationalim and coherentism. Epistemology also looks at our perception to the world that we live in and the environment that surrounds us. Perception involves our senses and our attitudes towards what we see and interact with. The process of perception though complex helps us in understanding our environment and how we live in it better. Our interaction with the environment is so important as it determines how friendly we will be or how destructive we will be. This makes it an important field in the study of knowledge. Philosophical skepticism is the question that tries to answer the question whether we even know anything. This paper will address the questions that arise in epistemology and compare the description of the same from different philosophers. The paper is aimed at looking critically at the to pic and come up with the best explanation of the theory of knowledge as it pertains to epistemology. Plato projected the tripartite theory of knowledge which I support in what one should have in order to possess knowledge. In this theory knowledge is analysed and brought out as a justified true belief. The theory proposes that for a person to believe in a certain thing then you must have justified it\. In the justification you end up knowing it and hence the theory holds water. According to Plato, the first condition one should have to have knowledge is belief. Believing in a certain thing is a process that is cultured by excellent, emotional free reasoning and weighing of situations. When you believe in a thing then you know it due to the justification you did regarding the issue. Truth is the second condition to uphold knowledge. Even if a belief is sincere and well justified, if it is not true then it cannot be