Wednesday, August 26, 2020
Natureview Farm Case Natureview Farm is a little yogurt maker with yearly incomes of $13 million. It produces three diverse size cups Ã¢â¬ 8 oz. cup, 32 oz. We will compose a custom article test on Natureview Farm Case or on the other hand any comparative subject just for you Request Now furthermore, 4 oz. cup multipack. In any case, NatureviewÃ¢â¬â¢s objective is to build its yearly income to $20 million of every two years. With a strong relationship with its current, effective procedure in the characteristic nourishments channel it is thinking about venturing into the store channel. On the other hand, it wouldn't like to hurt the organization brand it has made as an exceptional yogurt brand in the normal nourishments showcase and deceive those faithful, characteristic nourishments clients who made their business what it is today. For the situation, Natureview is thinking about three alternatives to extend its activities to arrive at its $20 million yearly objective: 1. Extend six SKUs of the 8-oz. product offering into a couple of chosen grocery stores. The purposes for this choice are: An) Eight-ounce cups speak to the biggest dollar and unit portion of the refrigerated yogurt advertise, giving noteworthy income potential. B) Other characteristic food brands had effectively extended their conveyance into the grocery store channel. As a main characteristic nourishments brand for yogurt, they can benefit from the developing pattern in normal and natural nourishments in grocery stores. C) A significant Natureview contender intends to venture into the general store channel. Grocery store retailers would likely just have one natural yogurt brand. In this way, there is a first-mover advantage. 2. Grow four SKUs of the 32-oz. size broadly. The purposes for this alternative are: A) Currently produced a better than expected gross net revenue for Natureview (43. 6% versus 36. 0% for the 8-oz. line). B) Fewer serious contributions in this size and Natureview had a solid upper hand in their productÃ¢â¬â¢s longer time span of usability. C) Although opening costs would be higher, limited time costs would be lower since the 32-oz. size was advanced just two times per year. 3. Present two SKUs of a childrenÃ¢â¬â¢s multi-pack into common nourishments channel. The explanations for this choice are: A) Company had solid associations with driving common food channel retailers, and venture into general store channel might endanger the relationship. B) Distribution targets were entirely feasible for the two SKUs. C) Gross benefit of the line would be 37. % while costs would be lower; very appealing. This choice may even return the most grounded benefit commitment of all techniques mulled over. D) Natural nourishments channel was growing multiple times quicker than the store channel. For every one of the choices gave over, these are the issues that should be experienced separately: 1. It has the most significant level of serious exchanging advancement and advertising spending. It would require quarterly exchange advancements and an importance promoting financial plan. It would likewise cost Natureview $1. M per district every year. Its SGA would likewise increment by $320,000 yearly. In this way, it would be an exorbitant methodology. Likewise, to accomplish its objective, Natureview expected to exploit its associations with the main 11 store retail chains in the Northeast and the best 9 chains in the West and involve larger part of the retail space. 2. The trouble was that new clients would not promptly Ã¢â¬Å"enter the brandÃ¢â¬ and embrace a multi-size item. Besides, to accomplish full national circulation inside a year it would be a troublesome assignment in of itself. Natureview would need to recruit more deals work force who had experience offering to increasingly advanced grocery store channels and build up associations with the general store representatives. This would expand SGA cost costs by $160,000. To add to the multifaceted nature of the choice, a contender was supposed to dispatch a line called Bright Vista, which would straightforwardly rival Natureview. Additionally, markets were thinking about propelling their own private-name variants of natural yogurt. Subsequently, propelling the 32-oz. has its issues of being less seen in a bunch of various items accessible. 3. Presenting the multi-packs requires RD and Operations costs. It likewise clashes with the exceptional brand situating it had endeavored to set up due to supermarketsÃ¢â¬â¢ accentuation on deals advancements and conflicting costs. There were likewise fears that NatureviewÃ¢â¬â¢s advertising office was ill-equipped to deal with the requests on assets and staffing that entering the grocery store channel would force. General store merchants were more requesting in coordinations and innovation than what Natureview knew about. In any case, it is believed that soon, normal nourishments channel would set out on comparable requests. In the wake of evaluating all the other options and its issues and advantages, I found that moving into grocery stores could have both positive and negative repercussions. Abstaining to venture into markets could put Natureview at a serious impediment, considering there are gossipy tidbits about NatureviewÃ¢â¬â¢s contenders venturing into grocery store channels. Grocery stores are conceivably a gigantic market for natural yogurt, considering 97% of all yogurts were bought through this channel and 46% of natural food buyers shop at general stores. Two regular food organizations have just entered general stores and in doing so have expanded their incomes by over 200%. Executing a first mover methodology would be urgent if this arrangement were to be actualized so as to pick up brand value from new customers who are progressing into the natural food showcase. Besides, in light of the fact that cost restrains 58% of customers from purchasing natural items, Natureview would need to execute a serious estimating procedure against non-natural yogurts. Be that as it may, the costs related with it (I. e. the exchange advancements and SGAs) are very costly to take in. The objective is to get an expansion in incomes by at any rate $7M. Expenses caused would be in any event $2. M every year simply venturing into two locales. In this manner, if Natureview would extend to every one of the four locales, they would bring about $5. 2M in simply promoting and SGAs. It is a serious costly methodology, particularly since there is the dread that your present clients may abandon your image and search for other people. YouÃ¢â¬â¢ll be charging less per unit and you lo se the unmistakable brand esteem thatÃ¢â¬â¢s related with your image, which is an excellent yogurt maker. Then again, my suggestion is present the multi-packs for kids. Your present 8-oz. item is a money dairy animals; leave it that way. The technique to grow is enter an item improvement procedure and utilize similar channels for conveyance. YouÃ¢â¬â¢ve manufactured a solid relationship with characteristic food retailers; proceed with it by item separating. Execute the multi-packs as a possibility for customers in the common food retailers and keep on keeping the exceptional value brand situating. The exact opposite thing you need to do is enter a value war; in this way, keep a similar channel dispersion you are utilizing however rather, present new items through item separation. Step by step instructions to refer to Natureview Farm Case, Essay models
Saturday, August 22, 2020
The Power Of Voice English Literature Essay The book Their Eyes Were Watching God follows the account of Janie Crawford. It is a story not just of the principle characters scan for uniqueness, however her quest for her very own voice, and a departure from man centric figures of her time. Since she lives in male ruled society, her voice is frequently avoided and not acknowledged, yet she discovers method of by one way or another dodge the considering such a general public and some way or another cause her voice to be heard. Voice is an apparatus, explanatory and abstract, and is in itself exceptionally ground-breaking. It was an ideal opportunity to hear things and talk. These sitters had been tongueless, earless, eyeless comforts throughout the day. Donkeys and different beasts had involved their skinsÃ ¢Ã¢â ¬Ã ¦..They became rulers of sounds and lesser things. They went countries through their mouths. They sat in judgment. (Neale Hurston 29-30) Hurston utilizes the folkloric image of the donkey to uncover the manners by which the African-American individuals can be dehumanized and quieted by society. Individuals are contrasted with creatures, donkeys, which are viewed as the beasts everything being equal. The laborers, had consistently been tongue less, never got an opportunity to talk their own psyche, and along these lines they had no voice and wont in the event that they keep on being dealt with the manner in which they are. Hurston, as an illuminating account awareness, utilizes interiority in Their Eyes to portray the individuals who are quiet and come up short on their own voices, just as to add measurement to those with voices. (Racine 283) Racine communicates how Hurston chose to expound on how a few people possessed a voice, while others were denied from it, and were not permitted to communicate who they really were. This is demonstrated, as in the story, Janies grandma was conceived during bondage, dark individuals or African Americans, didn't have any voice whatsoever, her grandma consistently needed to deliver an extraordinary discourse, yet nobody would tune in, and despite the fact that she made Janie wed excessively youthful, she had consistently needed Janie to have the option to talk and have individuals tune in. However it isn't so natural, as when the town of Eatonville asks Janie to give a discourse, Joe, her significant other says that since she is a lady she doesnt know anything about creation addresses and doesnt permit her to talk quieting her voice. Thusly, every one of her admirations and expectations are disintegrated somewhere near the determ ination of one man. The years removed all the battle from Janies face. For some time she thought it was gone from her spirit. Regardless of what Jody did, she didn't utter a word. She had figured out how to talk a few and leave a few. She was a groove in the street. A lot of life underneath the surface yet it was held thumped by the wheels. (Neale Hurston 108). This is another case of voice, as Janie can't convey and feels detached, she considers herself to be the groove in the street.. All the existence she had aimed for had been taken from her and covered up, she was unable to see it, nor experience it. Her marriage declines and intensifies, and she talks less and less without fail. Another expression that speaks to the goals of having a voice is appeared on part 8 of the book, She recollected and forward about what had occurred in the thinking about a voice out of a man. (Neale Hurston 119). Joe thinks he has become a major voice, and subsequently he feels that makes him significant, however he focuses such a great amount on that voice that he overlooks others have voices also, and in this manner he loses all that he has, including his heart and mankind. Joe was a man, a man wherein Janie had discovered a spouse, yet his voice became disintegrated and irreverence, and the voice that had one described him was the one that took from him such was acceptable. We have all felt stifled at some phase during our lives, as though we can't talk or to be tuned in, yet at long last, we discover what our identity is and the voice we have and share with others. We as a whole locate that one second wherein we accomplish triumph over persecution and in the book Janie at long last discovers it toward the end, with her voice being free and ready to speak to what her identity is. Our voice causes us and what we to do with it will affect what we may become later on. Works Cited Page Neale Hurston, Zora.Ã Their Eyes Were Watching God. J.B. Lippincott, 1937. Print. Racine, Maria J. . African American Review. Trans. Array1994. 283. Print.
Friday, August 14, 2020
Ideate, Model, TEST! A long, behind-the-scenes look at 2.009 Clockwise from top right: sketch model review, sketch model review (on a real stall), mockup review, final alpha prototype on stage. Top left photo by John Chow. End-of-the-semester class presentations are usually pretty dry events. Busy PowerPoint slides, droning presenters excitement, magic and this made me want to switch majors arent phrases often heard in the audience. Then again, most class presentations dont involve a live band, an audience of 3300, and an overall class budget of a half million dollars. Under the tutelage of Professor David Wallace, MITs senior capstone mechanical engineering product design class (known as 2.009) has steadily grown into a huge spectacle that attracts audience members from around the globe. Its the closest thing youll find at MIT to the campus spirit-unifying atmosphere of a football game. Over the course of the 3+ hour event, 8 teams reveal the products theyve been working on over the semester. But while the presentations are exceptionally polished, with massive props and huge numbers of support staff behind the scenes (one presentation this year involved two people rappelling from the ceiling of the auditorium; my teams involved a real toilet on stage), the products dont start out that way. The theme of this years presentation was magic, but it wasnt magic that created these products it was engineering, design, and good old-fashioned hard work. While a product is a very tangible thing, every product starts out as an idea. And ideas are decidedly less tangible theyre fuzzy, often hard to express, and even harder to convey convincingly to others. The difference between a great idea and a lousy idea isnt always clear when youre just verbally discussing it. Some people are better at being louder in meetings, at expressing their ideas first; this has little correlation with which ideas are actually good. But this process of structured ideation is incredibly important, because its these early design decisions that drive months of work. Its one of my favorite things about product design every tangible thing starts off as a conversation, as a thought. Its the reason why 2.009 is called Product Engineering Process, with an emphasis on Process: roughly half the class is spent on the process of generating and mocking up ideas, with only the last month focusing on building up an alpha prototype of one particular idea. Apples head designer Jony Ive recently described many university design programs as tragic because so many of the designers that we interview dont know how to make stuff, because workshops in design schools are expensive and computers are cheaper. He added that students were being taught to use computer programs to make renderings that could make a dreadful design look really palatable. A photo from the Build Challenge. Students sketched out ideas, which were then converted to kits and assembled by students in an hour. The spirit of 2.009 couldnt be farther from that of the design programs that Jony disparaged. 2.009s motto is Ideate, Model, Test. Even though Computer-Aided Design (CAD) software is ubiquitous these days in mechanical engineering courses, a huge focus of 2.009 is trying to prove out ideas as quickly as possible. Often, making a computer 3D model isnt the best way to start an idea. Instead, fast and low-fidelity mockups (like rough cutting blocks of foam, or using quick-fabrication methods like laser cutting) can be better ways for exploring ideas. Its not cheap to have such a big focus on physical models (one early build challenge cost $20k alone), but its the right way to teach the product design process. At the beginning of the semester, students start with primitive sketch models to pitch their ideas. As ideas get cut and refined, so too do the manufacturing processes. 3D printers, waterjet cutters, CNC mills, thermoforming chambers few manufacturing processes are inaccessible to students. A quick, functioning prototype for a foam wire cutter. Mocked up in 5 minutes. Each team of 20 students gets a budget of $6500 for the three months of 2.009. Most teams will use all of this budget, and more. The biggest cost isnt monetary, but in person-hours; students will regularly pull all-nighters and stay in lab til 3am (or later) before major deadlines throughout the semester. One students only sleep in 2 days was 45 minutes lying in the back of an ATV in a drafty loading dock. 3 weeks before final presentations The hours take their toll, but theyre also reflected in the prototypes. Earlier on in the semester, my teams sketch model, conceived and built in less than 24 hours, wowed reviewers with its laser cut acrylic parts, high degree of fit and finish, and working sensors. Purple is the only morning lab section, and we joke that were the tryhard team. Perhaps coincidentally, in the course cartoon video the Purple team is caricatured with a nerdy glasses-wearing rabbit. For the Technical Review, however, were in decidedly worse shape. Its 1 hour until instructors will be coming by to examine the prototype of our self-opening and locking restroom door, and nothing is working. The team has split into several subteams: locking, opening, sensors, and enclosure. While the mechanisms are all machined and laser cut, and the laser cut enclosure looks great, the sensors are glitching. Two of our teams stronger coders sit with brows furrowed next to the door. After an hour of debugging, theyre still not sure what is causing the microcontroller to intermittently shut itself off and restart. But theres no time left the first round of reviewers is heading in. Were forced to explain our progress so far without an actual working prototype, and the first round of reviews is disappointing. By the second round of reviewers, weve identified the problem the motor for the opening mechanism is drawing too much current, causing the current to the Arduino to briefly drop, leading to a reset. The solution plugging the Arduino into a laptop during the demonstration isnt ideal. A huge amount of work had gone into making sure the device could be battery-powered and compact. But having something to show is at least better than having nothing but words. The prototype at least shows the mechanical progress and sensing progress that the team has made over the past two weeks. Clockwise from top left: a small prayer before we close up the enclosure; the laser cut enclosure, in front of several failed laser cutting attempts that took me at least 6 hours to oversee; Josh B. and Sally M., working on the tech review model before reviewers come; our full tech review model. The next few rounds of reviewers go much better. Having a working prototype makes all the difference, and Purples presenters refine their pitches and explanations as they get more practice. One reviewers comment that why havent you patented this yet? reinvigorates the team just as energy is starting to dip. By 11pm, the reviewers are finally all gone. The few stragglers from Purple team finish up cleaning up the lab space, and head home. Its time to sleep. 3 days until final presentations Purples presentation team is meeting in the fishbowl lounge, which is what we affectionately call3-144. We have three presenters (Jarrod, Sally, and Camilo), and three additional question answerers (me, Sophia, Eric). Were preparing our presentation quite differently from other teams. Most teams have presenters working on their own slides, writing their own scripts, then trying to integrate at the end. Instead, Im essentially directing the presentation making the whole slide deck, writing the script, and trying to coordinate across our presenters very different styles. The goal is to have a very unified slide deck with a clear and coherent structure. In fact, Im aiming to not have our presenters use clickers to advance slides on stage; someone backstage will have memorized the script and transitions so well that there will be no need for presenters to change slides themselves. Thats the idea, at least. Things dont go great in our first runthrough in front of lab instructors. The main source of friction is between myself and a presenter; we each have strong, clear ideas of what an effective presentation should be like. On the presentation spectrum of conversational to showman, Im decidedly in the former camp and he is decidely in the latter camp. Things get heated. Voices are raised. We decide to adjourn the meeting and cool off for a bit. 1 day until final presentations The presentation team is doing much better. Weve unified on a script, and drawn the best elements from different peoples respective styles. While we still have a lot of rehearsal to do, were definitely on the right track. Presentation practice in an empty classroom. One thing Im proud of is that we spend a lot of time getting details right. For example, our product explosions are unparalleled by any other teams, and thats because we spend a lot of effort on them. SolidWorks is capable of generating exploding animations, but the motions arent up to my standards of smoothness; additionally, using a SolidWorks animation gives us less control on timing. So instead, I have Eric (our SolidWorks professional) generate high-DPI images of each individual part each bevel gear, each motor, each aluminum plate. I remove the backgrounds on the images and painstakingly stitch them together in Keynote, until they match the correct part positions in SolidWorks. Then, using Keynotes Magic Move feature, I explode each part to a subsequent slide. It takes an insane amount of time relative to the effort it takes to generate a quick SolidWorks animation. But to me, its not about doing whats fast, its about doing whats right. The whole team spent hours and hours designing and fabricating our product, and Im not about to present it in a shoddy way in front of 3300 people. I think the results are well worth it: We nicknamed this the Iron Man reverse explosion. #touchless #009mit #009purple #mechE #MIT A video posted by Michael Cheung (@m_cheung_) on Dec 9, 2015 at 9:06pm PST The actual prototype, on the other hand, is in a minor crisis. All of the individual components are built and (mostly assembled), but the whole product hasnt been integrated yet. Which means that there are less than 24 hours to go and we still dont have a product to demo. Sometime around 4am, someone Slacks out a video of the prototype working. We cheer. Everything is finally coming together. 5 hours before final presentations Everything is not coming together. Were seeing our board intermittently resetting again. It seems like the same issue we had with the Arduino during Tech Review, 3 weeks ago. Except that this time, plugging our product into a laptop is not an option. Josh hasnt properly slept in around a week. The problem seems to be that were running off just the controller on our PCB, which has no power regulator; when the opening motor operates were seeing a current drop again. The quick hack is to add a complete Arduino, which has a power regulator, in series before our board is connected to power. This keeps the current steady to the board, and it seems to fix the problem. Crisis averted. For now. 1 minute before final presentations Camilo, Jarrod, and Sally have missed almost all of the previous teams presentations because theyre backstage trying to test our product as many times as possible. Im told that its worked 60 times in a row. Theres really nothing we could change now anyway. 3, 2, 1, go. As Jarrod begins the live demo, I think I can hear Purple Team collectively holding its breath. Sally walks through the door, turns around and IT CLOSES AND LOCKS!!!! The Purple section of the auditorium doesnt cheer, it roars. Im pretty sure I can distinctly hear Max in that cacophony of noise. In fact, were able to demonstrate the product working 3 times live during our presentation, which is pretty uncommon for a 2.009 demo, and especially important for a product that absolutely needs to be reliable. 2.009 photos by John Chow During the QA session, I get a question that involves poop. Or at least my answer involves poop. My phone blows up with approximately 34283 poop emoji texts. Andthats it! Its surreal that 2.009 is over. I still remember attending 2.009 as a freshman, then a sophomore, then a junior thinking that I couldnt wait until it was my turn. It was incredible actually being on stage when the confetti fell. Good luck, future Course 2s. I cant wait to see what you build. Post Tagged #2.009
Sunday, May 24, 2020
Charless law is a gas law that states gases expand when heated. The law is also known as the law of volumes. The law takes its name from French scientist and inventor Jacques Charles, who formulated it in the 1780s. Charless LawÃ Definition Charless Law is an ideal gas law where at constant pressure, the volume of an ideal gas is directly proportional to its absolute temperature. The simplest statement of the law is: V/T k where V is volume, T is absolute temperature, and k is a constantVi/Ti Vf/TfwhereVi initial pressureTi initial temperatureVf final pressureTf final temperature Charless Law and Absolute Zero If the law is taken to its natural conclusion, it appears the volume of a gas approaches zero and its temperature nears absolute zero. Gay-Lussac explained this could only be true if the gas continued to behave as an ideal gas, which it was not. Like other ideal gas laws, Charless law works best when applied to gases under normal conditions.
Wednesday, May 13, 2020
As one reflects back on history Rome is an empire that stands out for its greatness, however many question on how and what caused them to have this greatness, was it the leaders, its location on earth, its military or was it the ability to change. It could be assumed that is the leadership that passed through Roman history that made it great but a greater question is are these leaders great through pedigree and lineage or was it by accountability. Rome was a land that started with kings moved to a senate and ended with emperors. Emperors could gain power through war or money and family legacy. This was seen throughout Roman history, however the successfulness of such emperors was just as fluid as how they gained power. There is oneÃ¢â¬ ¦show more contentÃ¢â¬ ¦Hadrian was a friend of literature and art and unlike his father he felt that the people were and should be the priority and the military was just something to be maintained. Hadrian ruled the emperor with the understanding that his role was to civilize his subject, and reverted back to the policies of Augustus to improve the empire rather than to enlarge it. Hadrian varied from many other emperors because he took time to visit all the provinces and was capable of compassion and empathy. Hadrian was succeeded by his adopted son Antoninus as the fourth of great emperor in this era. Antoninus reign was one that for all intent historical purposes was quiet and very uneventful. He was not the great statesman like his father but he was able to maintain the empire in the state of peace and prosperity that it had been enjoying. Antoninus was the emperor of Rome when the government reached its highest development. The government of Rome during this time was and is the best example of a Ã¢â¬Å"paternal autocracyÃ¢â¬ which is a government in the hands of a single ruler but exercised solely for the benefit of the people. Antoninus was looked at as the embodiment of the state, the personification of law, and the promoter of justice, equality and domestic peace. The last emperor of this era was Marcus Aurelius, theShow MoreRelatedThe Role Of Women During The Han Dynasty And The Roman Empire1139 Words Ã |Ã 5 Pageswomen in both the the Han Dynasty and the Roman Empire women was ambiguous. The Han Dynasty ruled from 206 BCEÃ¢â¬â220 CE. Much later came the Roman Empire, which lasted from 27 CE-476 CE. In these civilizations, elite women were treated very differently than men because of their gender. Women had limited political freedom, their marriages were not loving partnerships, and womenÃ¢â¬â¢s social expectations oppressed them. 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After this came the Hellenistic part of the Diaspora which was the voluntary movement of the Jews. In the Roman War, Jews were again forced to leave their homeland after the Romans destroyed their temple again for a second time. Despite these hardships,Read MoreLeisure Is A Word Of Leisure1512 Words Ã |Ã 7 Pagesdriven lives. This essay will look at the many different definitions of leisure and will use appropriate literature to identify key concepts. The importance of leisure is shown throughout social, psychological and cultural dimensions; but it also has great economic focus (Roberts, 2004). Its role in peoples everyday lives is rapidly increasing, alike this leisureÃ¢â¬â¢s share in the economy also continues to grow. This can be shown through the expansion of leisure centres due to huge demand. Leisure has definitely
Wednesday, May 6, 2020
Flouris, Metsios and Koutedakis (2006) studied the contribution of muscular strength in cardio-respiratory fitness tests, which are multistage shuttle run test (MSR), square shuttle run test (SSR) and maximal laboratory treadmill test (MT). The last minutes of an endurance race depended on muscular strength and anaerobic power. There however has no study yet on how lower extremity muscular strength performed in cardio respiratory fitness tests. We will write a custom essay sample on Linear correlation coefficient and linear regression principles or any similar topic only for you Order Now The purpose of this study is to determine the levels of muscular strength independent using MT, MSR, and SSR. The participants of the study were thirty-eight healthy male individuals aged between 18 and 29 years old. To qualify for healthy individuals, those who smoke and hard benign medical history, were excluded from the study. Participants visit the data collection sites individually on three different occasions phased with a minimum of 96 hours between assessments. All these three assessments were done within two weeks. Time of assessment was between late morning and early afternoon. The first visit was for laboratory assessments: 1) progressive maximal laboratory treadmill test (MT) to exhaustion, where maximal attained speed (MAS) and maximal oxygen uptake (VO2MAX) were measured, and 2) isokinetic dynamometry, where measures of concentric peak torques of knee extensors (PTEX) and flexors (PTFL) and combined torque generated by both legs (PTC) were obtained. The remaining visits were for the field assessments of 20 meter multistage shuttle run test (MSR) and 20 meter square shuttle run test (SSR), where for each test the maximal attainment speed was measured. The linear regression analysis used in the square shuttle run test (SSR) was the equation: MASMSR = PTEX + PTFL + PTC. The beta-coefficients derived through the regression analysis however were not reported. From the isokinetic dynamometry measures, only combined peak torques of both legs had significant R2 increase, which was 0.04. This means that combined peak torques of both legs explained four percent of the variation in the data for maximal attained speed while performing the square shuttle run test. The relationship between MASMSR and PTFL was found to be highly positive, r(38)=0.58, p0.001. This means that the more the knees flexed the higher the individual attains greater speed in performing the multi-stage shuttle run test, and the higher the maximal speed attained the more knees flexed. The two variables affect each other without determining the causal factor among the two. The relationship between MASMSR and PTEX was found too to be highly positive, r(38)=0.53, p0.001. This means that the more the knees extends, the higher the individual attains greater speed in performing the multi-stage shuttle run test, and the higher the maximal speed attained the more knees extended. There was no much difference in these correlations. This may be explained by the fact that the more the knees flexed, the more the knees extended to compensate for the previous action, and the more knees extended, the more the knees flexed. This vicious cycle of effect on each other when taken together in a series of actions would result to a high speed running. This explains altogether the relationship of MASMSR and PTFL and MASMSR and PTEX. The maximal attained speed (MAS) of the three cardio-respiratory tests (MT, MSR, SSR), MASMT was found to be most highly positive with MTVO2MAX, r(38)=0.94, p0.001. This means that the greater the maximal speed attained in performing the treadmill test, the greater the uptake of oxygen. Taking in oxygen was rather a compensatory reaction mechanism of the body subjected to physical stress such as running a treadmill. There may however be possible autocorrelation in MTVO2MAX and MASMT since the variables were taken in the same occasion, compared to measures taken in the multi-stage shuttle run test and square shuttle run test. This explains a very high correlation between the two variables. The average oxygen uptake (VO2MAX) measured in MT was between 41 and 53.4 mL/kg/min compared to as measured in MSR (46.4, 58) and SSR (41.8, 51.6). This means that the oxygen uptake when in progressive maximal laboratory treadmill was in lesser amount compared to when the individual was in multi-stage shuttle run test, although this oxygen uptake was in pace with the maximum attained speed. The y-intercept value and the x-value for MASMSR cannot be determined from the literature although it can be said that the slope or y-intercept was significantly not equal to zero, since all isokinetic dynamometry measures were highly related to maximal attained speed in multistage shuttle run test. The researchers further noted that the beta-coefficients for this linear regression equation was rather Ã¢â¬Å"markedly lowÃ¢â¬ but the figures were not reported, since the researcher limited its study in establishing effects of the isokinetric dynamometry variables on the maximal attained speed (MAS) in multistage shuttle run test and not on predicting MAS. The study did not report the regression equation thus the maximal attained speed cannot be predicted using known values of the isokinetic dynamometry variables. The full use of the regression analysis was therefore not maximized. Further, its taking account of the Coefficient of Determination (R2) only gave the increase of variation for a variable. Although this may be sufficient but the full information needed to make exhaustive analysis of the data was not readily available. Thus, verification of the results, as maybe done by other researcher in the field, cannot be done. The study implies on the incorporation of resistance regimens in the runnerÃ¢â¬â¢s training. Regimens may include activities MSR since the activity stimulates knee extensor and knee flexor, which helped in increasing maximal attained speed of the runner. References Flouris, A.D. Metsios, G.S., Koutedakis, Y. (2006). Contribution of muscular strength in cardio-respiratory fitness tests. J. Sports med phys fitness, 46(2), 197-201. Ã How to cite Linear correlation coefficient and linear regression principles, Essay examples
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Question: How Management Accounting Does Refers To The Processes? Answer: Introduction In this report, analysis of management accounting system has been undertaken. Management accounting is vast field of knowledge that includes various concepts that can be used in the business decision making. In this report various types of concepts related to management accounting system and how they can be used in decision making process has been undertaken. In this report, capability of management information system in terms of providing information to various level of managers has been discussed. This report includes the discussion on customer and shareholders value enhancement. Concept of management accounting Management accounting is the field of study under which accountants or financial managers of the business organization uses decision making or some useful information. Useful information includes information related to business operations, business processes and business performance that can be used in the decision making process. Management accounting is separate field from financial management and cost management, which uses information, created or generated by both financial management and cost management (Adebayo, 2011). Main aim of management accounting is to generate information that can be applied or used by managers to improve efficiency of business processes. Ultimately lead towards efficiently achievement of organizational goals and objectives. With reference to the above statement, identify and describe major processes and techniques that the management accounting system uses to gather organizational information required by internal managers. Management accounting system: In order to analyze effectiveness and efficiency of management accounting, its tools and techniques shall be understood. Management accounting system refers to management system, which of this system managers and management generate useful information and can be used in decision making process (Mohsen, Habib Farideh, 2011). There are various tools and techniques of management accounting that can be used or employ by the internal manager of the business organization to generate useful or decision making information. Following are some tools of management accounting: Financial statement analysis: Analysis of financial statements is the most widely used tool or technique of management accounting that is used for the analysis of financial statements of the business organization. Financial statements include income statement, statement of financial position, statement of cash flow and statement of change in equity. Internal managers of the business organization are required to take decisions related to business operations and for the same some information is required. Analysis of financial statements provides information related to profitability, solvency position, efficiency of business operations and liquidity in the working capital (Bol, Kramer Maas, 2016). Therefore on the basis of information generated by financial statements analysis, internal manager take business decisions. Budgetary control: Budgetary control is the technique or tool of management accounting sunder which various budgets are prepared for future course of activities. Budgetary control is the process of preparing and approving budgets from management for further processing. Budgets are most valuable technique of management accounting which is used by internal managers for controlling and managing business operations (Daniel, Senarath Steven, 2014). Budgets can be prepared for sales, purchase, expenses and other functional areas of business entity and will assist and support decision making process of managers or management. Decision accounting: Decision accounting can be define as that branch of accounting, under which some useful information is generated and analyzed by managers in decision making process. This technique of management accounting system is used to analyze different situation in the business operations and calculate and profit under each situation. Managers of the business organization will be available with useful information and they can use same in decision making process (Zoni, Dossi Morelli, 2012). Explain how management accounting information system helps managers to use organizational resources efficiently and effectively. Management accounting system supports business organization in development / formulation and implementation of strategies or business strategic plans. For successful development or formulation of business strategies, organization requires data and useful information. In management accounting system there are many techniques that can be used to generate decision-making information in terms of managing and controlling various resources of business organization. Management accounting system has the ability to generate information related to each and every aspect of the business organization (Roodposhti, Nikoomaram Mohammad, 2012). By applying techniques and tools of management accounting, internal managers will be able to analyze and evaluate deficiency or problem areas. In order to overcome such situation or make improvement in business operations, managers are required to develop strategic plan that will lead assist manager. With the help of management accounting system future course of activities are known in advance with the help budgetary control technique. This will enable internal manager of different sections or different functional areas to analyses requirement of resources required to achieve budgeted target. Resources can be various types i.e. financial resources, operational resources, workers / employee, etc. Therefore with the help of management accounting system, manager can analyze resource requirement and then can assign tasks to specific resources (Mawali, 2013). Management accounting system also support internal manager of the business organization to manage and improve efficiency of various resources used in the business operations. With the virtue of management accounting system, manager can set standards for various business operations. In other words, benchmarking technique can be used in the business operations that will assist internal manager to control and provide direction to various resources of the business organization. Variance analysis of management accounting system shall be used here to manage and improve efficient and effectiveness of the business operations. Critically analyse how organizational managers information needs are diverse, and explain the way that contemporary management accounting system meets these diverse information needs of internal managers. 320 words. In assessing information need of managers, firstly understanding of different level of management is required. There are three level of management i.e. strategic level, middle level and lower level management. Each level of management requires different information for taking decisions for betterment of business operation and lead towards achievement of organizational objectives. Following are information need of managers at different levels and how management accounting system is used to meet information need at each level: Strategic level management: Managers or management at this level requires information to formulate and develop business strategies, define organizational goals, interaction with external environment and many other aspects are examined by top management level. Strategic level managers require more of external environmental information that can be used in developing strategies. Information like economic condition, inflation rate, interest rate, availability of finance etc is required by at the strategic level of management (Hammad, Ruzita Imam, 2013). Management accounting system provides information of level of business operations, capacity of business operations, financial performance and position of organization (ratio analysis), level of capacity to be achieved, state of available resources with the organization, etc are some decision making information that management accounting system provided to top management. Middle level management: These managers are associated or indulge in the activities related to panning sub plans, controlling business operations, managing workforce and many other tasks. Middle level management requires information related to resources required to implement business strategic plan (formulated by top management), available financial and operational resources, human resource management information, financial resource management information, etc. Management accounting system is used for the purpose of satisfying information need of middle level management by facilitating them with by providing information related to cost of sales and profitability level (Gillingham, 2015). Managers at middle level can generate decision useful information in terms of performance of each resource. With these information middle level managers is able to take decisions. Lower or operational level management: At this level of management, employees or workers do not require much information. This level of management, employees or workers is not delegated with the authority of decision making. Therefore at this level, information from management accounting system is not required as compared to other two levels of management (Generational diversity: What nurse managers need to know, 2013). Day to day information from management accounting system is required at this level like level of stock, cash balance, reporting issues, budgets to be implemented, reports generated by management accounting system in terms of performance, benchmarking done with the use of management accounting system, etc. Describe what is meant by enhanced customer value and shareholder value, and explain why many companies believe that improved customer value and shareholder value is important. Customer value: Customer value in the decision making process can be define as the process that customers of the business organization uses to analyze and evaluate benefit of purchasing decision against cost of product or services. In terms of customers, price of product and effectives in terms of services is the decision making factor. But for business organization, in order to enhance customer value, various areas are to be analyzed and evaluate in terms of change (Aparna, 2012). In modern business practices customer involvement and customer value creation is important in order to retain customers. Enhancing customer value is the primary requirement of business organization, customers is the only source of revenue for the business organization. Unsatisfied customer will directly impact sales revenue and this will ultimately results in low profitability and higher expenditure. For business organization enhanced customer value can lead to brand development or enhanced goodwill among market place (Kim, Cavusgil Cavusgil, 2013). Shareholder value: Shareholders value is the concept under which value to each shareholder has been provided. It is management ability and efficiency that provide value to shareholders. Value is intangible phenomena but impact of same can be assessed. A shareholder value is largely depends on business performance of business organization and strategic decisions that management takes (Hall, 2016). Shareholders value can reflect in share price or price of share can be used as to decide whether value is created or not. Shareholder value impacts goodwill of the business organization. Shareholders are main investors in the business organization that support business activities. Therefore retention and development of shareholders through value creation is required. In modern market place, there are various options for investor or prospective shareholders to invest in. Therefore business organization needs to enhance shareholders value so as to retain and attract new investors (Narang Kaur , 2014). Using examples from the annual report of a selected listed company outline how managers of that company improve customer value and shareholders value. Qantas Airline limited is the business organisation that has been selected for this task. Qantas Airline limited is Airline Company engaged in providing services of airlines to their customers. Managers and management has to create customer value and shareholder value so as operate business operations smoothly. Following are some decisions by which manager can maintain customer value and shareholder value: Customer value creation: By providing quality products or in case of Qantas Airline limited services to the customers, can create value or enhance customer value. Creation of win-win price of service by Qantas limited is another value creation technique can be of offering low price to customers by lowering profit margins (Zhang Liu, 2017). Undertaken customer analysis technique and identify most loyal and valuable customer and develop specific strategies for them. Shareholder value creation: It can be achieved by providing constant dividends to shareholders. Business organisation is required to generate highest level of sales revenues and ultimately earn adequate profits for shareholders (Gong, 2011). Earnings per share and economic profits are two base for enhancing value for the shareholders. Conclusion It can be concluded that management accounting system is required at each and every stage of business operations of business entity. Ratio analysis, budgetary control and decision accounting are techniques or tools of management accounting system. Management accounting system can be used at all three levels of management i.e. strategic, middle and operational level. Managers at every level require information for decision making. Theses information can be internal information or external information and this can achieved through management accounting system. Customer and shareholder value enhancement is required to be achieved by the business organisation to retain customers and investors. References Adebayo Agbejule. (2011). 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Performance consequences of management accounting system information usage in Jordan. Business and Economic Horizons, 9(1), 22. Mohsen Bagherian, Habib Honari, Farideh Ashraf Ganjouei. (2011). A Comparative Study Of Sight Of Owners; Managers And Coaches Of Physical Fitness Centers In About Needs Total Management Information System. Electronic Physician, 3(3), 259. Narang, S., Kaur, M. (2014). Impact of Firm-specific Attributes on Shareholder Value Creation of Indian Companies: An Empirical Analysis. Global Business Review, 15(4), 847-866. Salah A. Hammad, Ruzita Jusoh, Imam Ghozali. (2013). Decentralization, perceived environmental uncertainty, managerial performance and management accounting system information in Egyptian hospitals. International Journal of Accounting and Information Management, 21(4), 314-330. Zhang, Guo, Hu, Liu. (2017). Influence of customer engagement with company social networks on stickiness: Mediating effect of customer value creation. International Journal of Information Management, 37(3), 229-240. Zoni, L., Dossi, A., Morelli, M. (2012). Management accounting system (MAS) change: Field evidence. Asia-Pacific Journal of Accounting Economics, 19(1), 119-138.