Monday, December 30, 2019

How Do William Golding and Williams Shakespeare Present...

How do William Golding and William Shakespeare present disturbed characters? In Lord of the Flies Golding presents disturbed characters as savage and blood-thirsty. After his own experience in world war two, he seems to believe everybody has a savage personality and thriving which is brought out through an extreme situation. Golding uses the technique of evoking emotion from the reader through the use of innocent children committing unthinkable actions. He conveys his views through the ever growing savage characters of Jack and Roger, whereas Shakespeare presents Lady Macbeth as a mentally disturbed character consumed with an obsession of becoming a part of the hierarchy within society. In the first chapter of Lord of the Flies Golding†¦show more content†¦This is shown when the boys try and outline order on ‘their’ island. Jacks reaction to this is aggressive and intolerant- â€Å"bollocks to the rules! We’re strong- we hunt!†. Here we see that he seems manipulative towards the other characters trying to control them into following him as the leader. When the group of boys head up the mountain our perception as to Jack’s cruelty is further developed. This is shown when Jack is seen to â€Å"snatch the glasses from Piggy’s face†; â€Å"His specs- use them as burning glasses†. Golding uses this cruel streak in Jack so the reader feels sympathetic to lesser characters such as Piggy. The deterioration of civilization on the island first begins with the breaking of the conch, in the novel the conch symbolises rules, like a school bell when the noise sounds it enforces a sense of regulation and order. Second ly the fire symbolises a feeling of hope, it is the one thing that could save them and mean rescue. Contrastingly it represents destruction and corruption, it destroys the idyllic feel of the island first presented to us by Golding. Identity is a main theme in both Lord of the flies and Macbeth, Golding uses the technique of theriomorphism to give Jack animalistic qualities. For example Golding says â€Å"he passed his tongue across his dry lips and scanned the uncommunicative forest† conveying Jack as a primitive character. In other words Golding is beginning to show

Sunday, December 22, 2019

Global And Being Known As A Successful International...

Going global and being known as a successful international corporate is an impressive achievement that almost all companies aim to attain. To successfully convert a business from domestic to international, a firm will need to consider a new set of factors that might not necessarily affect a local-only company. Companies use a number of tactics to achieve their global expansion plans, including exporting goods, forming strategic partnerships, licensing, acquiring businesses and building new facilities in multiple countries. Often, a company may need to try out few strategies in order to find the perfect fit. Many global expansion failures results from companies’ temptation/decision to apply their domestic management approach to global operations. Grolsch, like other companies, encountered many impasses during their international expansions. Nonetheless, much can be learned from Grolsch, successes and failures. ï‚ § Grolsch’s global strategy is based on the MABA process that is described in the case. What is your opinion of the MABA process? While there are great potentials in exploring new opportunities overseas, there can also be considerable risks associated in doing business in an unfamiliar environment. Companies need a comprehensive approach to assess the benefits and potential pitfalls in going global. Grolsch does so through its MABA (Market Attractiveness, Business Assessment) framework. The MABA, as described in the case, is used by Grolsch’s employees to judge theShow MoreRelatedHyundai1337 Words   |  6 Pageswhere it is now on the global market. We will then go into the specific strategies employed by Hyundai to make it a global competitor. We will then follow with a particular issue that Hyundai faces and the solution we feel best addresses that issue. 2. 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Business experts believe that globalization is no longer an option, but a strategicRead MoreToyota Motor Corporation : A Social Organization ( Environmental Social Report 2003 ) Essay1033 Words   |  5 PagesInternational Background Toyota has operations all over the globe being they are a Japanese manufacturing company. As of December 2015, they have 53 overseas manufacturing companies within 28 countries and regions and they have vehicle sales in over 170 countries and regions (Worldwide operations , 2016). Many of the facilities produce different parts and models. They also depend heavily on North America, which produced over $1.9 million vehicles as of the end of 2015 (Worldwide operations , 2016)Read MoreHeineken in the Market1312 Words   |  6 PagesThe main issue that comes to surface when dealing with globalization is being able to adapt. One could never globalize operations if the ability to adapt to other cultures is not present. That means that there is a necessity of a corporate culture which enables a organization to adapt and integrate into the culture in which there will be operated. It is clear that Heineken has such a culture. Heineken sees itself as an integral part of the societies they are operating in. A lot of value isRead MoreErnst And Young : Ernst Young Llp Essay1457 Words   |  6 Pagesof Ernst Young LLP, is an international professional provisions company and is based in London. It is the largest in terms of profit compared to the rest of the big four and the third largest professional firm in the world by income as well. This was for the year of 2014, nevertheless one can understand the economic scale of this accounting firm. . Ernst Young has the biggest international presence compared to the rest of the big four. As a result they set a global standard, due to their supposeRead MoreGlobalization Has Brought An Era Of Rapid Industrialisation And Modernisation1634 Words   |  7 PagesIntroduction: Globalisation is a leading concept which has become a major contributor for businesses to become international. Going cross-border has opened up so many opportunities for many emerging economies which in turn has increased the economic growth of those countries by manifolds. Globalisation has brought an era of rapid industrialisation and modernisation by giving organisations access to new ideas, technology, specialised skills and foreign investment. Globalisation gives a different perspectiveRead MoreThe Negative Impact of Multinational Corporations on Lesser-Developed Countries (LDCs)1188 Words   |  5 Pagesimpact on the world through human rights violations, through their control of the media, and by putting smaller local companies out of business. Corporations are often major violators of human rights. 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Saturday, December 14, 2019

The Epidemic of Teenagers Using Drugs Free Essays

The Epidemic of Teenagers Abusing Drugs Krystyn Romualdo COM/156 November 18, 2012 Jackie Hudspeth Jr The Epidemic of Teenagers Abusing Drugs To have known so many people that have struggled with drug addiction in their teenage years it has become very apparent what a vital time in one’s life it is to know the dangers of abusing drugs as a teenager. Even though not all teens abuse drugs, it is an epidemic in the United States because more teens are turning to drugs to escape or use out of boredom. Take my younger brother for instance; he has struggled with drug addiction from the time he was a teenager into his early twenties. We will write a custom essay sample on The Epidemic of Teenagers Using Drugs or any similar topic only for you Order Now My brother Matthew started off smoking pot and drinking socially out of boredom. Then he found the drug crack cocaine to escape from reality as his world came crashing down around him. Once he found that drug he went overboard and started stealing electronics and pawning them for money to buy his drugs. From there he would also beg people for money and obtain it to get his fix. He would clean up for about a week at a time but would fall right back into it. He would blast his music in his room while he was high on drugs. He would also disappear for days at a time while on a drug binge. After stealing everything in my mother’s house my mother finally committed him to a drug rehabilitation center. The first one failed. The second one failed. Matthew just could not get off the drugs. He to this day struggles with drug addiction, and he is now twenty four. However Matthew is just one of many with stories like these. Let us look at how many others are a part of this vicious cycle known as drug abuse among teens. A lot of teenagers abuse drugs for a variety of reasons, stress from school, social acceptance or low self-esteem, self-medication, misinformation, and easy access to name several. Seventy three percent of teens of teens report the number one reason for using drugs is to deal with the pressures and stress of school. This was done by the Partnership for a Drug-Free America (2010). They have to deal with the pressures of being socially accepted, what clothes they are wearing if they are â€Å"cool† and the overall stress of their schoolwork. Self-medication being nother reason teenagers use drugs is huge. One self-medicates to deal with all types of stress that they feel like they cannot cope with. There was a study conducted in 2009 that reported an estimated seventy percent of teens suffer from undiagnosed clinical depression perhaps at some point in their life. Depression is a leading cause and effect of why teens turn to drugs. Many teens are unaware that they have an underl ying mental or mood disorder that is causing them to use illegal or prescription drugs to self-medicate and cope with their symptoms. Teenagers abuse drugs due to misinformation with studies showing that many teenagers do not know the effects of drugs. Most teens do not see any major risk with abusing drugs. Forty one percent of teens mistakenly believe that it is safer to abuse a prescription drug over a street drug. Teens also abuse drugs for social acceptance. They want to be accepted by their peers so they do drugs just to be part of a group or clique. Another reason is low self-esteem. People who feel down on themselves are more likely to abuse drugs to feel better about themselves. Easy access is one of the main reasons teenagers easily get addicted to drugs. Almost fifty percent of teenagers say it is easy for them to get marijuana; seventeen percent say it is easy to get methamphetamine; fourteen percent mention that it is easy obtain heroine and over fifty percent of teens say it is easy to get prescription drugs from their parents’ medicine cabinets. Let us explore how one teenager became addicted to drugs by going through the medicine cabinets of his own family. This teenager was a football star and had made more wins for his team than he can count. But he started to have troubling pain in his hamstring. He decided at first to just walk it off instead of going to the doctor. This teenager walked it off until he could not endure it anymore. He remembered that his father had a surgery a while back. So he searched for the medication and found a prescription pill bottle that said Percocet on it. The bottle said to take every four to six hours for pain. Now Percocet is a strong painkiller that is highly addictive. This teenager was unaware of its high addiction level so he started to take them as directed. When he ran out of those he found more prescription painkillers from his brother’s medicine cabinet because he had to win the big game. Once he found his brother’s medicine he had enough to last him to win the big and final game. He won the big game but afterwards he ran out of medicine. He started to get sick and began to experience hot and cold sweats and realized he was physically addicted to prescription drugs. He had to go through withdrawals to realize he was physically addicted to the drugs. But withdrawals are just one of many results of using or abusing drugs. There are many bad outcomes to abusing drugs. Some teenagers just waste away their lives. Others hurt the ones they love by stealing from them or treating them horribly when they are coming down off their high. Some teens become very violent and out of control towards everyone around them. Some teens run away and disappear for life. Other teenagers get raped not even knowing it unless someone tells them what happened unless they were awake during the rape. A rising problem among teens and drug use is teen pregnancy. Minimally, one million teenage girls become pregnant annually, reports the Women’s International Network News (1992). One study of youth in three urban areas found that between twenty nine and forty two percent of the girls studied reported being pregnant at least once before the age of seventeen (Huizinga, Loeber, Thornberry, 1993). The effects of this has caused a decline in furthering education and an incline in single parenthood as most young men do not stay to support the child or even be there for the teenage girl during pregnancy let alone post-partum. Another bad outcome is teenage violence. Teenagers are particularly vulnerable to violence and victimization. They are at a high risk for interfamilial emotional, physical and sexual abuse (Strom, K. , Oguinick, C. M. , Singer, M. I. Page 3, 1995). They experience twice the amount of violence adults do. Some of the violence includes theft, assault, and rape. On a ten point scale drug abuse was at an 8. 5 for teens being at a high risk (Stephens, G. Page 2, 2010). It is not all grim as there is hope. There are many resources to help teenagers overcome the use of drugs. One is in the schools. Knowing that school drop outs and failure in school are contributors to drug use it is clear how critical it is to have an educational facility with competent, caring teachers working with parents and the community (Stephens, G. Page 3, 2010). However, most teens in this digital age, do better turning to campaigns such as Above the Influence and Under Your Own Influence. Under Your Own Influence was a campaign that started off in several schools and ran a campaign from 1992 to 1995. Above the Influence is a campaign that still continues today on a national level. Both were started to get kids to stay off marijuana but Above the Influence has turned into a national campaign to stay off all drugs. Be Under Your Own Influence was found to reduce marijuana uptake in an earlier randomized community trial. It was re-branded as Above the Influence by the Office of National Drug Control Policy (Slater, M. , Kelly, K. , Lawrence, F. , Stanley, L. , Comello, M. Page 1). Above the Influence not only serves as a television media campaign but has its own website with tons of information and help such as testimonials, ways to help a friend and interactive communications to keep kids off of drugs and above the influence of them. Even though not all teens abuse drugs, it is an epidemic in the United States because more teens are turning to drugs to escape or use out of boredom. We have experienced my own personal account of knowing someone addicted to drugs. You have seen the numbers of how easy it is for teens to get drugs and why they abuse them. We have seen how prescription drug abuse comes about. We have explored some of the outcomes of drug abuse and what resources are available to help teens overcome or abstain from drug abuse. If you know a teenager abusing drugs, help them help themselves and get them the help that they need. References (American Psychological Association). Strom, K. , Oguinick, C. M. , Singer, M. I. (1995). What do Teenagers Want? What do Teenagers Need?. Child Adolescent Social Work Journal, 12 (5), 345-359. (American Psychological Association). Lindstrom, M. (2011). PAIN PILLS?. Odyssey 20(7), 30. (American Psychological Association). Stephens, G. (2010). Youth at Risk: A New Plan for Saving The World’s Most Precious Resource. Futurist, 44 (4), 16. (American Psychological Association). Johnson, A. O. , Mink, M. D. , Harun, N. , Moore, C. G. , Martin, A. B. Bennett, K. J. (2008). Violence and Drug Use in Rural Teens: National Prevalence Estimates from the 2003 Youth Risk Behavior Survey. Journal of School Health, 78 (10), 554-561. doi:10. 1111/j. 1746-1561. 2008. 00343. x (American Psychological Association). Slater, M. , Kelly, K. , Lawrence, F. , Stanley, L. , Comello, L. (2011). Assessing media campaigns linking marijuana non-use with autonomy and aspirations: â€Å"Be Und er Your Own Influence† and ONDCP’s â€Å"Above the Influence†. Prevention Science: The Official Journal of The Society For Prevention Research, 12(1), 12-22. How to cite The Epidemic of Teenagers Using Drugs, Essay examples

Friday, December 6, 2019

Life cycle costing, the costs incurred during manufacturing Essay Example For Students

Life cycle costing, the costs incurred during manufacturing Essay Life-cycle costag estimations and accumulates costs over a merchandise s full life rhythm in order to find whether the net incomes earned during the fabrication stage will cover the costs incurred duing the pre- and post-manufacturing phases. Identifying the costs incurred during the diferent phases of a merchandise s life rhythm provides an penetration into apprehension and pull offing the sum costs incurred throughout its life rhythm. In peculiar, life-cycle costing helps direction to understand the cost effects of developing and doing a merchandise and to place countries in which cost decrease eforts are likely to be most efective. Figure illustrates a typical form of cost committedness and cost incurrence during the three phases of a merchandise s life rhythm the planning and design phase, the fabrication phase and the service and abandonment phase. Committed or locked-m costs are those costs that have non been incurred but that will be incurred in the hereafter on the footing of determinations that have already been made. It is hard to signiicantly change costs ater they have been committed. For illustration, the merchandise design speciications determine a merchandise s stuff and labor inputs and the production procedure. At this phase costs become committed and loosely find the hereafter costs that will be incurred during the fabrication phase. An apprehension of life-cycle costs and how they are committed and incurred at diferent phases throughout a merchandise s life rhythm led to the outgrowth of mark costSeg, a technique that focuses on pull offing costs during a merchandise s planning and design stage. Target costing: Phase 1: Determine the mark pice which clients will be prepared to pay for the merchandise. Phase 2: Deduct a mark proit border rom the mark pice to find the mark cost Phase 3: Estimate the existent cost of the merchandise. Phase 4: If estimated existent cost exceeds the mark cost investigate ways of plunging down the existent cost to the mark cost. Activity-based direction The early adoptive parents of acivity-based costing ( ABC ) used it to bring forth moe accurate merchandise ( or service ) costs but it shortly became appaent to the users that it could be extended beyond puely merchandise bing to a scope of cost direction applications. The footings actiiviitty-ased mmannageinnieimt ( ABM ) or aictnvBty-Ibaised cost nmaimageiimeiiit ( ABCM ) ae used to descibe the cost direction applicaions of ABC. separating characteristic of ABM coverage is that it oten studies information on aciviies that cross departmental boundaies. For illustration, diferent producion sections and the distribuion section might set about client processing acivities. They may decide client jobs by hastening late bringings. The inance section may measure client recognition worthiness and the staying client processing acivities might be undertaken by the client service section. Therefore the entire cost of the client processing activity could be well in surplus of the costs that are assigned to the client service section. However, to simplify the pesentaion it is assumed in Exhibit 15.1 that the departmental and acivity costs are idenical but if the cost of the client order processing acivity was found to be, state, three times the sum assigned to the client service section, this would be of import informaion because it may alter the manner in which the directors view the acivity. For illustration, the directors may give more attenion to evoking the costs of the client processing acivity. It is evident rom an scrutiny of Exhibit 15.1 that the ABM attack provides more meaningful information. It gives more visibleness to the cost of set abouting the acivities that make up the organizaion and may raise issues for direction acion that are non highlighted by the traditional analysis. For illustration, why is A ; lb ; 90000 spent on deciding client jobs? Attention-diecting informaion such as this is of import for pull offing the cost of the aciviies. Johnson ( 1990 ) suggests that cognizing costs by activiies is a accelerator that finally tiggers the acion necessary to go compeiive. See a state of affairs where sales ¬ individuals, as a consequence of bing activiies, are informed that it costs A ; lb ; 50 to treat a client s order. They theefore become awae that it is quesionable to prosecute orders with a low gross revenues value. By extinguishing many little orders, and concentrating on larger value orders, the demand for customer-processing activiies should die, and future spend ¬ ing on this acivity should be reduced. 464 COST MANAGEMENT AND STRATEGIC MANAGEMENT ACCOUNTING Pior to the introducion of ABM most organizaions have been incognizant of the cost of set abouting the activiies that make up the organizaion. Knowing the cost of acivities enables those aciviies with the highest cost to be highlighted so that they can be pioitized for elaborate surveies to determine whether they can be eliminated or performed more expeditiously. To place and pioitize the potency for cost decrease many organiza ¬ ions have fouia* it utile to sort aciviies as either value added or non-value added. Deiniions of what constitutes value added and non-value added acivities vary. A common deinition is that a valune added activity is an activity that clients perceive as adding utility to the merchandise or service they purchase. For illustration, painting a auto would be a value added acivity in an organizaion that manufactures autos. Other deinitions are an activity that is being performed every bit eficiently as possible or an activity that supports the primary aim of bring forthing end products. In contrast, a aoM-vakiie added activity is an acivity where there is an chance for cost reducion without cut downing the merchandise s service potency to the client. Examples of non-value added aciviies include inspecting, hive awaying and traveling natural mateials. The cost of these aciviies can be reduced without cut downing the value of the merchandises to the clients. Non-value added aciviies are basically those activiies that clients should non be expected to pay for. Reporting the cost of non-value added aciviies draws direction s attending to the huge sum of waste that has been tolerated by the organisation. This should pioitize those aciviies with the greatest potency for cost decrease by extinguishing or transporting them out more efectively, such as cut downing mateial motions, bettering production depressions and taking acions to cut down stock degrees. Taking acion to cut down or extinguish non-value added aciviies is given top pioity because by making so the organizaion for good reduces the cost it incurs without cut downing the value of the merchandise to the client. Kaplan and Cooper ( 1998 ) citicize the classiication of aciviies by simplisic value added and non-value added categoies. They point out, that apart rom the extreme illustrations similar to the 1s illustrated above, people can non systematically deine what constitutes a value added or non-value added acivity. To reenforce this point they discuss whether the activity of puting up a machine is value added or non-value added. One position Effects of gadgets addiction among teenagers EssayExtinguishing infeior quality can therefore consequence in substanial nest eggs and higher grosss. Entire qanaMiry maaiinmgeinmeioit ( TQM ) , a term used to descibe a situaion where all concern maps are involved in a procedure of uninterrupted quality betterment, has been adopted by many companies. TQM has broadened, rom its early concentration on the staisical monitoring of fabrication procedures, to a customer-oiented procedure of uninterrupted betterment that focuses on presenting merchandises or services of consistent high quality in a timely manner. In the 1980s most European and Ameican companies considered quality to be an addiional cost of fabrication, but by the terminal of the decennary they began to recognize that quality saved money. The doctrine of stressing producion volume over quality resulted in high degrees of stocks at each production phase in order to protect against deficits caused by infeior quality at old phases and inordinate outgo on inspecion, rework, bit and guarantee fixs. Companies discovered that it was cheaper to bring forth the points right the irst clip instead than blowing resources by doing deficient points that have to be detected, eworked, scrapped or returned by clients. Management accounting systems can assist organizaions accomplish their quality ends by supplying a vaiety of studies and steps that moivate and evaluate manageial eforts to better quality. These will include inancial and non-inancial steps. Many companies are presently non cognizant of how much they are passing on quality. Directors demand to cognize the costs of quality and how they are altering over clip. A cost of quality study should be prepared to bespeak the entire cost to the organizaion of bring forthing merchandises or services that do non conform with quality demands. Four categoies of costs should be reported. COST MANAGEMENT 467 1. FreveimtEOE costs are the costs incured in forestalling the producion of merchandises that make non conform to speciicaion. They include the costs of prevenive care, quality planning and preparation and the excess costs of geting higher quality raw mateials. 2. Appraisal! costs are the costs incurred to guarantee that mateials and merchandises run into quality conformity criterions. They include the costs of inspecting purchased parts, work in procedure and inished goods, quality audits and ield trials. 3. Innemmall failure costs are the costs associated with mateials and merchandises that fail to meet quality criterions. They include costs incurred before the merchandise is despatched to the client, such as the costs of bit, fix, downtime and work arrests caused by defects. 4. Extenal faioire costs are the costs incurred when merchandises and services fail to conform to demands or saisfy client demands ater they have been delivered. They include the costs of managing client ailments, warranty replacing, fixs of returned merchandises and the costs aising rom a damaged company repute. Costss within this class can hold a dramaic impact on future gross revenues. Exhibit 15.2 nowadayss a typical cost of choice study. Note that some of the points in the study will hold to be estimated. For illustration, included in the external failure costs class is the forgone contibuion read-only memory lost gross revenues aising read-only memory hapless quality. This cost is highly dificult to gauge. Nevertheless, the lost contibution can be significant and it is preferred to include an estimation instead than exclude it rom the study. By showing each class of costs as a per centum of gross revenues grosss compaisons can be made with old peiods, other organizaions and divisions within the same group. Such compaisons can high spot job countries. For illustration, compaisons of external failure costs with other companies can supply an indicaion of the current degree of client saisfaction. The cost of choice study can be used as an attention-directing device to do the top direction of a company aware of how much is being spent on quality-related costs. The study can besides pull direction s attenion to the possibility of cut downing entire quality costs by a wiser allocaion of costs among the four quality categoies. For illustration, by passing more on the bar costs, the sum of disbursement in the internal and external failure categoies can be substanially reduced, and hence entire disbursement can be lowered. Besides, by planing quality into the merchandises and procedures, assessment costs can be reduced, since far less inspecion is required. Prevenion and assessment costs are sometimes referred to as the costs of qanaMty coeformamice or compMamice and internal and external failure costs are besides known as the costs of Eoe-coefonmainice or nnoim-coinnipMaece. Costss of conformity are incurred with the intenion of extinguishing the costs of failure. They are discreionary in the sense that they do non hold to be incurred whereas costs of non-compliance are the consequence of production imperfectnesss and can merely be reduced by increasing conformity outgo. The optimum investing in conformity costs is when entire costs of quality reach a lower limit. This can occur when 100 per cent quality conformity has non been achieved. It is virtually impossible to mensurate accurately all quality costs ( peculiarly the lost contibuion read-only memory forgone gross revenues ) and find the optimum investing in conformity costs. However, some people argue that a failure to accomplish 100 per cent quality conformity is non-optimal and that a zero-defects policy is optimum. With a zero-defects policy the focal point is on uninterrupted betterment with the ultimate purpose of accomplishing zero-defects and extinguishing all internal and external failure costs. A zero-defects policy does non utilize per centums as the unit of measuring because a little per centum defect rate can ensue in a big figure of defects. For illustration, a 1 % defect rate rom an end product of 1 million units consequences in 10000 faulty units. To get the better of 468 COST MANAGEMENT AND STRATEGIC MANAGEMENT ACCOUNTING Exhibit 15.2 Cost of quality study % of gross revenues Prevention costs Quality preparation Supplier reappraisals Quality engineeing Preventive care Appraisal costs Inspection of mateials received Inspection of WIP and completed units Testing equipment Quality audits Internal failure costs Bit Rework Downtime due to quality jobs Retesting External failure costs Tax returns Recalls Warranty fixs Managing client ailments Foregone contibuion read-only memory lost gross revenues ( A ; lb ; 000s ) ( A ; lb ; 50 million ) 1000 300 400 500 2200 4.4 500 1000 300 800 2600 5.2 800 1000 600 400 2800 5.6 * 2000 1000 800 500 3 000 7300 14.6 14900 29.8 this job the attainment of a zero-defects end is measured in parts per million ( PPM ) so that apparently little Numberss can be transferred into big Numberss. Therefore, alternatively of describing a 1 % defect rate, a step of 10 000 PPM is more likely to make force per unit area for action and highlight the tendency in defect rates. Cost of quality studies provide a utile sum-up of quality attempts and advancement to exceed direction, but at lower direction degrees non-inancial quality steps provide more timely and appropriate mark steps for quality betterment. These steps will be discussed in the following chapter.