Recommendations and Scope for Further Research free essay sample

This research was broad based, involving multi dimensional study of all possible factors influencing the Personal Market in general and Small Car Market in particular. There are very important findings related to influence of socio-economic issues of Indian middle class, infrastructural issues like development of roads, government policies, price and cost of running and maintaining the car etc. Performance of Tata Motors Nano car, which is the smallest car, in the small car segment, and was positioned to meet the requirement of a spatial segment of Indian buyer was also studied extensively. 6. 1 Findings and Conclusions Major findings and conclusions drawn from the study are listed below -1. 71 percent of respondents have shown their preference towards low engine capacity cars to get higher fuel efficiency. It shows that in future only cars giving higher fuel efficiency will be preferred by Indian consumers. . 73percent of the respondents have shown their preference toward small cars as due to increased traffic and congestion on roads. We will write a custom essay sample on Recommendations and Scope for Further Research or any similar topic specifically for you Do Not WasteYour Time HIRE WRITER Only 13.90 / page As vehicle population is increasing continuously and size of city roads started appearing narrow, it can be concluded that small cars will prove sustainable in the future. 3. 74 percent of respondents have shown their preference towards small cars due to parking convenience of roads. In cities due to phenomenal increase in number of vehicles, parking is proving to be a big problem. Parking of small cars is a bit easy and therefore, in future people are likely to prefer small cars. 210 4. In recent past car manufacturers have launched a number of models of small cars with comparable features of big cars, consequently small car owners can now enjoy all these features in small cars also. In all 73 percent of respondents have expressed their happiness due to this reason endorsed the purchase of small car. 5. In India still personal disposable income of majority of respondent is not so high that they can afford to buy a big car and therefore, 71 percent of the total respondents have expressed their opinion that their disposable income permit them to buy only a small car and thus small cars are going to be sustainable in Indian car market. 6. In India due to increase in literacy rate and also desire to lead a comfortable life have induced the people to observe small family norm, which can easily be accommodated in small cars, the of choice people is, therefore, shifting towards small cars. 0 percent of total respondents have expressed the view that small car is good for them as they have small family. 7. 70 percent of the total respondents have expressed their opinion that they prefer the small cars as repair facility is available easily and next to their door for the repair of the same. 8. In past few years the number and percentage of women in employment is increasing staidly. Such women employee prefers the small cars due to variety of reasons. 76 percent of the total respondents have expressed their agreement to the fact that increased women employment has boost the sale of small cars. As this trend is going to persist, the future of small car is bright. 9. Increased affluence and easy availability of loans and finance facilities have led to many two wheeler users to buy their first car which is normally a small car. This has made the small cars sustainable in Indian car market. 78 percent of total respondents have endorsed this fact. 10. In past few years urban as well as rural affluence has increased. This has boosted the trend of urbanization. This in turn induces the people to buy 211 ars. In all 77 percent respondents are of the opinion that growing urban population has boost the market of small cars in India. 11. In past one decade a phenomenon improvement has taken place in the road network. This has induced the sale of small cars in India. 81 percent of the total respondents are of the opinion that improved conditions of roads even in small cities have led to increase in demand of small cars. 12. Government of India has formulated such policies which stimulate the sale of small cars. 2 percent of total respondents are of the opinion that favorable government policy has boost the sale of small cars. 13. Price of the cars as well cost of spares, parts and component also govern the choice of a car. Normally price of small cars as well cost of spares, parts and components are comparatively low and affordable. Therefore, people prefer to buy small cars. This fact was endorsed by 74 percent of the total respondents. Thus it appears that small cars are going to be sustainable in Indian market. 14. The cost of repair and maintenance is comparatively very low in case of small cars. This also remains one of the considerations in forming the decision to buy a car. 83 percent of the total respondents are of the opinion that lower cost of repair and maintenance has influenced their decision to buy a small car. 15. Government levies taxes on small cars by low rate and rate of insurance of small cars is also very low as compare to big cars which are higher priced, therefore large number of people opts for purchase of small cars. A majority (68%) of the respondents have shown their agreement towards this. 16. About 3/4th of the total respondents are of the opinion that small cars are still preferred choice of Indian consumers therefore, it can be concluded that small cars will be sustainable in Indian car market. 17. 77 percent of the respondents are of the opinion that constantly rising costs of inputs and fuel prices will contribute to the sustainability of small cars. 18. Small cars prove sufficient to meet the family needs of Indian middle class and therefore, small cars remain preferred choice of Indian middle class. 212 This fact was endorsed by 82 percent of the total respondents. Therefore it can be concluded safely that small cars are going to be sustainable in Indian car market. 19. Over the years a status consciousness has developed among Indian middle class and to fulfill this need they prefer to buy small car as most of them can not afford to buy a big car. Therefore, small cars remain a preferred choice of Indian middle class. 82 percent of the total respondents have endorsed this view and therefore it can be concluded that small cars will be sustainable in Indian automobile sector. 20. Indian middle class consumer is buying a car for either as a necessity or for comfort. The financial constraint therefore does not permit him to have the luxury of expensive, out of reach big cars. 82 percent of the total respondents of this study are of the same opinion. Looking to large base of middle class population in India, it can safely be concluded that small cars are going to be sustainable in Indian car market. 21. Parking of cars at residence is proving a difficult proposition now-a-days. Indian middle class resides normally in compact houses, parking space is in these houses is limited or non existent. In such conditions Indian middle class finds it is more comfortable with small cars. 83 percent of the total respondents acknowledged this fact and endorsed that the parking convenience at residence induces middle class to buy a small car. Thus it is concluded that small car will be sustainable in Indian car market. 22. Family and peer pressure often plays an important role in making buying decision of a vehicle . In case of Indian middle class this pressure induces them to buy small car. 68 percent of the total respondents were of the opinion that this pressure nduces the Indian middle class to buy the small cars. Therefore, small cars will remain a preferred choice of Indian middle class. 213 23. Working women in general and from middle class in particular prefer to buy a small car due to driving and parking comforts offered by such cars. Therefore, small car is a preferred choice of Indian Middle class working women. About 84 percent of total respondents have endorsed this fact. As the number of middle class women employees is on increase continuously, it can be concluded that small cars will sustain in the Indian automobile sector. 4. The focus of current middle class families is more on spending and enjoying life. Their personal disposable income has also increased substantially. The desire to lead a conferrable life is motivating them to buy a car, and with the financial constraint more then often it is small car. Therefore, popularity of small cars is increasing. 80 percent of respondents have shown their agreement that desire to lead comfortable life among middle class will contribute to the sustainability of small cars. 25. Of late Indian middle class has become status conscious. One of the simple ways to exhibit the status consciousness is to buy a car. Therefore, more and more middle class people are embarking upon the decision to buy a car. This fact is going to contribute to the sustainability of small cars in Indian automobile sector. 83 percent of the total surveyed respondents have expressed their agreement to this. 26. Number of middle class people is on continuous increasing in Indian, since small car is a preferred choice of this segment, it can be concluded that small car will sustain in Indian market. This view has been endorsed by 81 percent of the total respondents. 7. A very small car launched by Tata Motors is not sustainable in Indian automobile sector as 82 percent of the respondents have expressed their opinion against Nano it is perceived as not safe and stable. 28. Tata Motors Nano is not preferred by Indian consumers in spite of being low price and more fuel efficient, as almost 97 percent of the respondents have 214 expressed their agre ement to this. Thus price of car and fuel efficiency of it, are not only the factors taken into consideration by Indian consumers while making purchase decision for cars. Their decisions are governed by other factors also like safety, features, driving comfort, status, convenience, etc. 29. Nano is not even preferred by Indian consumers as suitable for â€Å"† Only for City use† car.. 91 percent of the respondents have expressed this view. 30. Nano is not a preferred choice of Indian consumers, neither as a first car nor as a second or additional car. 88 percent of respondents have disown it as their choice as a first car and 93 percent of respondents have disown it as their choice as second or additional car. 31. Tata Motors Nano car was positioned as a better alternative for two wheeler. However those who are using two wheelers for their personal and family use and can afford to buy at least a small car are also having hesitation in buying Nano. 93 percent of the respondents have that they would not like Nano to take out their family instead of scooter or a motor bike. Thus it can be concluded that Tata Motors Nano has lost it’s initial charm and hype created in Indian car market. 32 Out of the total surveyed respondents (1500) , 1271 respondents have acknowledged that they are using small car ,remaining of respondents said they are not using a small car. This implies that Indian car market scene is still dominated by small car. 33. 79 percent of the respondents those using small car have expressed their satisfaction with a small car. Remaining 21 percent of respondents were not satisfied by with the small car. This very high satisfaction level with the users, is clear indication of sustainability of small car in Indian market. 34. 83 percent of the total respondents have acknowledged that they would like to recommend the car currently being used by them to the prospective buyers. This again shows that most of the car users are satisfied with their 215 present car, whether big or small, and they would like to recommend the same to the prospective buyers. This study has already established the fact that the sale of small car is dominating, this response further support the sustainability of small car in Indian market. 35. This study also reveals that 73 percent of the respondents have expressed their opinion that small car will be the preferred choice of Indian Middle Class and will sustain in Indian car market. 6. For this study the questionnaire was so designed to get a clear idea about the preferences, choices, socio- economic issues, financial constraints, influencing factor of government actions and policies, consumer profiles etc. Since the study covers interest of all stake holders of Indian automobile sector, the recommendations are grouped under the following†¢ Recommendations for the car and auto component manufactures. †¢ Recommendations fo r auto finance organizations. †¢ Recommendations for policy planners- †¢ Recommendations for prospective car buyers. One important finding coming out of this study, which can change significantly the dynamics of Indian business, is shift in the consumer profile. Though the urbanization is taking place at a very high rate, it is the consumption of Rural India which is increasing at faster rate then Urban India. There for the recommendations for the basis of shift in consumer profile are grouped together, for the four segments of stake holders as specified above. 216 6. 2. 1 Recommendations for the car and auto component manufactures1. The fuel efficiency is one of the prime concerns of the car users and therefore it is recommended that the future car engine designee should be based on fuel efficiency and note on high horse power. 2. The availability of repair facility is having influence on buying decision, and therefore it is recommended that the car manufacturer should address this requirement before introducing any high technology based models of small cars for Indian market. 3. The study reveals that the small car is preferred by working women. Introduction of some variance of the car models having â€Å"Women friendly accessories† will attract the women customers. 4. The cost of the spare parts is of concern of car users. To boost the sale of their product it is suggested that the auto component manufacturers, open their dealer networks and service outlets to meet customer’s requirements directly. This is already in practice for car batteries, tyers etc. The Auto electrical segment can also use this. 5. The study reveals that there is shift in consumer profile. The consumer in he rural area is having more stakes in consumption. Currently the car designs are for the urban users. It is recommended that to take advantage of this shift some variance of car models can be designed to attract rural customers. 6. The Tata Motors Nano car is having low price and fuel efficient engine, but as the study reveals it is not accepted by consumers due to various issues like safety, durability, not suitable for long distance travel etc. It is recommended that car manufacture should take a note of this in designing the future models. They are advised to conduct the extensive survey of consumers, particularly, of Nano users, that why a small car launched in Indian car market with a big fan fare could not pick-up and lost its charm in a very short span of time, so that they can revive Nano as per expectations of public and can make it a great success in Indian car market. 217 7. Although 79 percent of the small car users have expressed their satisfaction with the small car being used by them, but 19 percent of the respondents have also expressed their dissatisfaction with the small car which can not be termed as insignificant from any yardstick. Small car manufacturers are advised to develop a suitable mechanism to identify such dissatisfaction and must take concrete steps to overcome their dissatisfaction. 6. 2. 2 i. Recommendations for auto finance organizations. One of the findings of the study is that financing of car purchase is key driver of auto industry. In the discussions it is felt that, as the disposable income is low in the beginning of the career and increases with the passes of time the initial Equated Monthly Installments (EMIs) are proved heavy and burdensome on the purchasers. ii. It is therefore, recommended that auto finance companies can adopt a model of financing in which monthly payment in the initial period can be low, with a gradual increase afterwards. 6. 2. 3 Recommendations for government and policy planners(i) The constantly increasing fuel prices on the one hand support the choice of small car but on the other hand the cost conscious consumer may stop shifting from two wheelers to car. The government, therefore, can take suitable policy decision to offset the impact of increased fuel price by reduction of other taxes and duties on fuel. ii) The study reveals the concern of the parking and traffic congestion on roads. It is recommended that â€Å"Town Planers† and policy makers in the government should suitably address these problems. Looking to the shortage of parking area in the city following solutions can be considered(a) Providing high-rise parking setups with lifts. 218 (b) Parking plazas out side city, with rapid transport system conne ctivity to business areas. (c) Making it mandatory to use roof tops for parking, like basement is used of high-rise buildings. (d) The traffic congestion on road, especially in cities, is often because of non adherence to the driving discipline by users. The traffic management system, therefore need to be made more efficient, active and accountable. (iii) To further boost automobile sector, more reforms in this sector are required, Since the Auto Policy published in 2002, is already more then a decade old a working group of experts should be asked to come out a new policy frame work, taking into consideration the current status and challenges. 6. 2. 4 Recommendations for prospective car buyers. (i) From this study one fact has come out clearly that, currently many models with many variances in each model, are available for a buyer. It is therefore recommended that in selecting a car the buyer should carefully evaluate the technical specifications, and match, the same with his needs. (ii) There are different schemes with different auto finance organizations. With a careful study of the schemes available at the time of car purchase, substantial saving in car financing can be obtained. (iii) Tata Motors Nano car is not favored by majority of the respondents, due to their perceptions, related to safety, stability, status symbol etc. However the manufacturer is continuously working to rectify these concerns. For the buyers having low disposable income, it is therefore recommended that at least considering the very low price of this car, the current model available at the time of purchase can be once again technically evaluated (iv) The government policies for protection of environment are also influencing the engine type and the fuel used in a car. It is therefore 219 recommended that buyer should select a model which is having futuristic technology engine. This study reveals the fact that the ‘Rural Market’ of India is growing more rapidly then ‘Urban Market’. The perception of car manufacturing industry as well as policy planers with the government in India has considered car as a commodity for urban population. This sift in the consumer profile if taken into serious consideration can lead to following recommendations6. 2. 5. 1Recommendations for the car manufacturesi. The interior design of the cars for the future models can be reviewed, and new models or at least some variants of new models can have features suitable for rural buyer. To give examples the long front seat of retro models can be reintroduced, the capacity of petrol tank can be increased etc. ii. The topographic requirement of rural area can be considered for technical specifications, of the cars e. g. wheel size, road clearance etc. to make it more acceptable in rural India. It is necessary to provide additional protection against dust to the vital elements, like fuel injection systems, carburetors, ignition system etc. iii. It is recommended that car manufacturers explore the possibility of introducing â€Å"Four Wheel Drive† system in small car as well. iv. The Personal car sales- net work currently focuses more on urban India, a shift is recommended in this approach. v. It is recommended that, after sale service net work is to be extended to rural area. Since the area to be serviced will be very large, a module having a central workshop with mobile service vehicles attached to it can also be considered. 220 vi. For the manufacturer like Maruti having major stake in small car segment, it is recommended that they can develop a system through which some selected fuel outlets can be used for providing authorized repair service by tanning the staff of fuel outlet. . 2. 5. 2 Recommendations for auto finance organizationsi. The current system of Equated Monthly Installments, is meeting the requirements of urban consumers which are generally fixed monthly income employees. The earning pattern of the rural consumers is different as it is seasonal. Therefore it is recommended that schemes where the option of repayment in unequaled installments, with a rider to make the complete repayment in a predefined period can be introduced. ii. The cooperative banks are generally very strong in rural India. It is recommended that captive auto finance companies can start exploring the possibilities of working with these banks. 6. 2. 5. 3Recommendations for policy plannersThe growth in auto industry segment works as a catalyst for the entire manufacturing sector. This growth is meeting the two very important key objectives of the government e. g. Improved GDP and more employment. It is therefore recommended that the policy planners in government should design the policies which can boost the sale of cars (small cars) in Indian ruler market.

Samuel Clemens - Interpretation Of The Literary Ar Essays

Samuel Clemens - Interpretation Of The Literary Ar Essays Samuel Clemens - Interpretation Of The Literary Artist And Critical Views Of His Works Heaven and Hell and sunset and rainbows and the aurora all fused into on divine harmony . . . It is by the goodness of God that in out country we have those three unspeakable precious things: freedom of speech, freedom of conscience, and the prudence never to practice either of them. Samuel Clemens' profound response to beauty was immediately and untrammeled-the beauty of nature, for which no special training is necessary for appreciation. The quote above supports the idea that Samuel Clemens was a literary artist, possibly America's greatest. Yet, he was definitely not just a writer. He wrote many novels that became American classics. Many of Clemens' greatest works were based on his own personal experiences as a young man on the Mississippi River, and through theses writing he established a place for himself in the classics of American literature. To this day, Samuel Langhorne Clemens is, without a doubt, America's most picturesque literary figure. Perhaps a part of his appeal to t he mass imagination lies in the fact that he himself became the embodiment of literature throughout his and the rest of time. The mastery of his literary oeuvres has surpassed the conventional cascade of literature since the 1800's. Samuel Clemens will be, forevermore, the epitome of the literary world. Throughout his life, Samuel Clemens maintained an engaging and infectiously boyish enthusiasm that led his wife to nickname him Youth. Unlike most men, Samuel Clemens never did renounce his boyhood; he carried with him into maturity miraculously preserved and vibrant memories of his early and middle adolescence, and it was through these memories that he filtered his adult experience. At the age of fifty-five, he wrote to an unknown correspondent: And yet I can't go away from the boyhood period and write novels because capital is not sufficient by itself and I lack the other essential: interest in handling the men and experiences of later times, (Bellamy, Mark Twain as a Literary Artist, 16). On this circumstance, he founded an enviable fame and fortune and an enduring artistic achievement. (Bellamy, 17) Although the splendid moment of his fame is still prolonged and extends immeasurably far into the future, that fame was only a small part of his power. There was something about him that moves people who knew nothing of his renown, who did not even know who he was. Samuel Clemens' personality was of a sort that compelled those about him so strongly that wherever he went, he seemed a being from another planet, a visitant from some remote star. Biography Born in Florida, Missouri, on November 30, 1835, Little Sam was a wild-headed, impetuous child of sudden ecstasies, who was constantly running away in the direction of the river and, as he later wrote, was drowned nine times in Bear Creek and was suspected of being a cat in disguise; a vividly imaginative child, who loved the companionship of the good-natured slave and visited the Negro quarters beyond the orchard as a place of ineffable enchantment; a child whose sympathy included all inanimate things; a child who pitied the dead leaf and the murmuring dried weed of November(Bellamy, 4-7). In many, if not all, of his novels, short stories, and other works, Samuel Langhorne Clemens' personal life experiences reflect heavily on his writing plots. Stories such as The Notorious Jumping From of Calaveras County, Roughing It, The Adventures of Tom Sawyer, Life on the Mississippi, AConnecticut Yankee in King Arthur's Court, and Adventures of Huckleberry Finnhave all been closely related to some of the adventurous, dangerous, and childish experiences in Clemens' own life. As a young man, he developed a troublesome cussedness that distinguished his as a child from his elder and younger brother, Orion and Henry. His mischievousness led to a series of escapades: several times nearly drowning, purposefully contracting measles, smoking, rolling rocks down a hill before church-bound carriages, and running away from home. Clemens and his family moved to Hannibal, Missouri, a port on the Mississippi River, when Samuel was four years old. There, he received a pubic school education. After the death of his father in 1847, Clemens was apprenticed

Common Sentence Ending Particles in Japanese

Common Sentence Ending Particles in Japanese In Japanese, there are many particles that are added to the end of a sentence. They express the speakers emotions, doubt, emphasis, caution, hesitation, wonder, admiration, and so on. Some sentence ending particles distinguish male or female speech. Many of them dont translate easily. Click here for Sentence Ending Particles (1). Common Ending Particles No (1) Indicates an explanation or emotive emphasis. Used only by women or children in an informal situation. Kore jibunde tsukutta no.㠁“ã‚Å'è‡ ªÃ¥Ë†â€ Ã£  §Ã¤ ½Å"㠁 £Ã£ Å¸Ã£  ®I made this myself.Onaka ga itai no.㠁Šã  ªÃ£ â€¹Ã£ Å'çâ€"݋ â€žÃ£  ®I have stomachache. (2) Makes a sentence into a question (with a rising intonation). Informal version of ~ no desu ka 㠁 ®Ã£  §Ã£ â„¢Ã£ â€¹. Ashita konai no?明æâ€" ¥Ã¦  ¥Ã£  ªÃ£ â€žÃ£  ®Arent you coming tomorrow?Doushita no?㠁 ©Ã£ â€ Ã£ â€"㠁Ÿã  ®Whats the matter with you? Sa Emphasizes the sentence. Used mainly by men. Sonna koto wa wakatteiru sa.㠁 Ã£â€šâ€œÃ£  ªÃ£ â€œÃ£  ¨Ã£  ¯Ã¥Ë†â€ Ã£ â€¹Ã£  £Ã£  ¦Ã£ â€žÃ£â€šâ€¹Ã£ â€¢I certainly know of such a thing.Hajime kara umaku dekinai no wa atarimae sa.Ã¥ §â€¹Ã£â€š Ã£ â€¹Ã£â€šâ€°Ã£ â€ Ã£  ¾Ã£  Ã£  §Ã£  Ã£  ªÃ£ â€žÃ£  ®Ã£  ¯Ã¥ ½â€œÃ£ Å¸Ã£â€šÅ Ã¥â€° Ã£ â€¢Its natural (indeed) that you cant do well when you first starts. Wa Used only by women. It can have both an emphatic function and a softening effect. Watashi ga suru wa.ã‚ Ã£ Å¸Ã£ â€"㠁Å'㠁™ã‚‹ã‚ Ã£â‚¬â€šIll do it.Sensei ni kiita hou ga ii to omou wa.先生㠁 «Ã¨ Å¾Ã£ â€žÃ£ Å¸Ã£  »Ã£ â€ Ã£ Å'㠁„㠁„㠁 ¨Ã¦â‚¬ Ã£ â€ Ã£â€š I think it would be better to ask the teacher. Yo (1) Emphasizes a command. Benkyou shinasai yo!勉å ¼ ·Ã£ â€"㠁 ªÃ£ â€¢Ã£ â€žÃ£â€šË†Study!Okoranaide yo!怒ら㠁 ªÃ£ â€žÃ£  §Ã£â€šË†Dont get so angry at me! (2) Indicates moderate emphasis, especially useful when the speaker provides a new piece of information. Ano eiga wa sugoku yokatta yo.㠁‚㠁 ®Ã¦Ëœ  Ã§â€ »Ã£  ¯Ã£ â„¢Ã£ â€Ã£  Ã¨â€° ¯Ã£ â€¹Ã£  £Ã£ Å¸Ã£â€šË†That movie was very good.Kare wa tabako o suwanai yo.Ã¥ ½ ¼Ã£  ¯Ã§â€¦â„¢Ã¨ â€°Ã£â€šâ€™Ã¥  ¸Ã£â€š Ã£  ªÃ£ â€žÃ£â€šË†He doesnt smoke, you know. Ze Elicits an agreement. Used only by men in casual conversation among colleagues, or with those whose social status is below that of the speaker. Nomi ni ikou ze.é £ ²Ã£  ¿Ã£  «Ã¨ ¡Å'㠁“㠁†ã Å"Lets go for a drink! Zo Emphasizes ones opinion or judgment. Used mainly by men. Iku zo.è ¡Å'㠁 Ã£ Å¾Im going!Kore wa omoi zo.㠁“ã‚Å'㠁 ¯Ã©â€¡ Ã£ â€žÃ£ Å¾This is heavy, I tell you.

Antigone Research Paper Example | Topics and Well Written Essays - 1500 words

Antigone - Research Paper Example However, King Creon believes that the laws are made by man and men are the only people who can change the laws. The major challenge affecting both the two protagonists is the personal pride making their stance known and not wanting to back-down. One important issue to be addressed is that the both share almost same idea, but different view. Oedipus was to become king by killing his father Laius, which happened on his way to visit the town. The tragic death of his father is outlined in the prophecy preceding the play. It outlines the issues that affect relationships in the play thereby enabling the reader to understand the role of incest in shaping the character of the main issues. The development of female heroism is depicted in the play by the actions of Antigone. Heroism and feminism has been in conflict over the years until in the last two decades. The factors that influenced the inclusion of women as action heroes include the rigid nature of the feminist agenda, feminism ideologi es of the 20th century and the role of women in the society (Wilmer & Zukauskaite, 2007, p. 45). The concept of heroism is borrowed from the ancient Greek mythology which creates personality who is immortalized. From the analysis of the play, the heroism depicted is antagonistic heroism because there are two main characters namely protagonist Antigone versus Creon. The antagonistic heroism is displayed in various traditional and modern literatures including the Harry Potter Series. Side kick heroes support the main hero. In the case of Antigone, there is no side kick hero, but only the antagonistic hero. However, some antagonistic heroism may lead to tragedy as depicted in the story of Antigone and Creon which shows the desire for freedom and social guidance (Wilmer & Zukauskaite, 2007, p. 125). In addition, the relationship and desires of the two main characters shapes the development of the story. The principles of choice and the lack of flexibility to accommodate the views of oth ers indicate the power of dictatorship and authoritarian regime. Creon refuses to accept the beliefs of Antigone and uses his authority to infringe on the rights of Antigone leading to tragedy. However, crisis in the play is presented at the start of the play, when Oedipus kills his father and ascends to power. The tragedy comes when he ascends to power and marries his mother. The life of Oedipus is complex because it marked with several challenges including being tied and thrown away in order to prevent the prophecy to occur. He is the son of King Laius and Queen Jocasta, but later married his mother. The realization of the tragedy of incest leads to death of the queen because she commits suicide after knowing the truth. Oedipus kills his father during a disagreement along the road. In addition, he kills Sphinx making him a darling for the people of Thebes. The reward for the win and following the death of King Laius, Oedipus is given the throne leading to the interaction with the queen (Sophocles, 2008, p. 1117). Final draft Literary Analysis: Antigone The story of Antigone is based on prophetic issues and the decision of main protagonists in the play. Antigone and Creon are the main protagonists of the play based on the belief and pride. The play is based on the trust and tradition of the people of Thebes. In fact, the major challenge is on the burial of Polyneices, the challenge is based on the laws to respect. Antigone believes in the laws of the deity which forces them

Greenhouse Business Challenge and Carbon Footprint in Australia Assignment

Greenhouse Business Challenge and Carbon Footprint in Australia - Assignment Example The processes, policies, and procedures to be taken up by companies in regards to carbon footprint operations would be based on standards and incentives. In the first case, standards need to be fixed by companies to measure and thereby manage the level of emissions and thereby to take resort to other non-conventional energy sources like wind and solar energy. Secondly, the focus to reduce the carbon emissions can be linked to financial incentives where it helps in reduction of operational cost (Bannon, DeBell and Krosnick, 2007, p.2). Coca-Cola since 2004 is observed to expend around $40 million in regards to the placement of sustainable refrigerators in its different stores. The refrigerators would work on alternatives for hydro-fluoro-carbons (Cogan, Good, Kantor and McAteer, 2008, p.39). The Best Practices involved in regards to management of Carbon Footprint by organizations are as follows. Firstly the management body of the concern needs to select a particular year calendar or financial in regards to gaining considerable data. Secondly, the management focuses to reduce the level of emissions from direct and indirect operations. Thirdly the management is to decide on the level of control based on direct ownership or through stakeholder approach to reducing the level of greenhouse gases (New Zealand Government, 2008). Wal-Mart focuses on designing a prototype of a store that would help in reducing emission levels of greenhouse gases by around 30 percent. It also targets in reducing emission level in the international stores by around 20 percent to the close of 2012 and in doubling the efficiency level of transportation by 2015 (Walmart, 2010). Tesco is closely working with its supply chain systems to help reduce the level of carbon emissions through a reduction in the number of transportation vehicles and also using bio-energy Tesco also rightly labels the carbon footprint in the different products (FBP 1094, p.3-7)

The Beveridge Report, 1942: Causes and Effects

The Beveridge Report, 1942: Causes and Effects CHAPTER 2: The publication of the Beveridge report in December 1942 is one of those moments in history which offer a unique challenge to historians. It is an event about which everybody at the time had a viewpoint. I recall my Grandfather telling me that William Bevridge was the architect of the welfare state, and the publication of his report marked a turning point in the lives of working class people across Britain. It is therefore a challenge for the historian to ignore their pre-conceived notions, and write an account of the Beveridge report based upon the information as it stands, rather than based upon perceptions. To write about what truly motivated Beveridge, what his true principles were, and what the real aims of the report were, rather than making assumptions based upon what is seen at face value. That is what I aim to do here. To understand the work, one has to understand the man, and that will be my starting point for this chapter. William Beveridge was a Liberal, indeed he became a liberal MP in 1944, but he was not a liberal in the classic tradition. Indeed, Beveridge would probably have more in common with the Liberal Democrat tradition of today than he would with the tradition of Lloyd George, and it should be remembered that he flirted with the idea of joining the Labour party at around the time he wrote his report. Various writers have wrestled with the idea of placing Beveridge somewhere on the left to right political spectrum, but in truth, any attempt to try and place him in this way would do the man and his work a disservice. Probably the best analysis is that of the Williams’ in ‘A Beveridge Reader’ and reiterated by Robert Leaper: â€Å"Beveridge was never a grand social theorist; he always favoured a practical, problem centred approach.†(1) From the evidence I have seen, it would be best to describe Beveridge as a pragmatist. He saw a problem, and looked for the best solution to solve the problem as he saw it. He showed no apparent concern for where the solution may have had its origins, only that the solution solved the problem. This is not to say that Beveridge did not have underlying principles. It has been argued by Albert Weale that two persistent themes run through his work: â€Å"The first is the belief that virtually the prime goal of public policy should be the development of an efficient economy capable of high levels of productivity. Underlying Beveridge’s conviction on this point, there appears to have been a tacitly assumed belief in the paradox of capitalist production: capitalism resulted in a highly unequal distribution of wealth, and yet it was the only system capable of producing sufficient wealth to eradicate poverty. The second persistent element in his social theory was Beveridge’s view that a highly centralized bureaucracy, staffed with public-spirited officials, would be the leading instrument of social reform.†(2) Having looked at what Beveridge was, it is also vitally important to understand what both he and his report were not. Beveridge was not a socialist and he was not a revolutionary, and neither was his report. As Eveline Burns points out: â€Å"In this context it can be seen that the Beveridge report is evolutionary, rather than revolutionary. The great contribution of the author consists in his recognition of the fact that the end of one stage of development had in fact been reached and that the time was ripe for the reorganization and new unification of the various programs in conformity with the changed social attitudes.†(3) Whilst I have broken with any idea of this being a report of revolutionary proportions, I must also break with the argument of Bartholemew, which I believe was somewhat dismissive of the report. He states: â€Å"So what did Beveridge propose? It was very simple. Everyone would make flat-rate contributions to a national insurance scheme. Those who fell ill, became unemployed or reached retirement age would, in return, receive flat-rate payments. That is it. The rest was detail.†(4) Bartholemew may technically be correct. The report did contain a lot of detail centred on this core principle. But the report also contained a vision or blueprint for the future, and in many respects, it was this part of the report which was of particular interest, as Beveridge went far beyond his initial remit. It is some of these ideas which I would like to look at now. As Burns points out: â€Å"It should be noted first of all that the report is essentially concerned with assuring freedom from want, in so far as want is due to interruptions of income or to the occurrence of costs unrelated to income to which all or the vast majority of the population are at some time or other liable.†(5) But this attack on want only formulated one part of the overall objectives, which was to attack what Beveridge described as the five giants. Beveridge stated in his second of three guiding principles: â€Å"The second principle is that organisation of social insurance should be treated as on part of a comprehensive policy of social progress. Social insurance fully developed income security; it is an attack upon want. But want is one only of the five giants on the road to reconstruction and in some ways the easiest to attack. The others are disease, ignorance squalor and idleness.†(6) Within the report, it was only the giants of want and by implication, idleness which were tackled head on. But with some imagination, it is not difficult to foresee the origins of the NHS, the development of a comprehensive education system and a local authority house building programme within its pages. Beveridge embodied within his plan, a vision for the future, which could be tackled piece by piece, beginning with want. The picture painted by Beveridge was an overall scheme which he described as follows: â€Å"The scheme embodies six fundamental principles; flat rate of contribution; unification of administrative responsibility; adequacy of benefit; comprehensiveness; and classification. Based on them and in combination with national assistance and voluntary insurance as subsidiary methods, the aim of the plan for social security is to make want under any circumstances unnecessary.†(7) Up to this point, I have tended to focus upon the social dimension of the Beveridge report, but as I have said before, we should not loose sight of the pragmatic dimension of the man. In signing of the report in 1942, Beveridge claimed it was marked by â€Å"economy in administration, adequacy in benefits and universality in scope.†(8) It is the aspect of economy in administration which is most commonly neglected when looking at the Beveridge report, and in assessing the man behind it. One of the most important motivations behind the report was the desire to rationalise the existing system which consisted of a set of unconnected bodies working under rules laid down by up to six different agencies. This system was seen by Beveridge among others as not only inefficient but also expensive in administration costs. Beveridge claimed in the report that: â€Å"Social insurance and allied services, as they exist today, are connected by a complex of disconnected administrative organs, proceeding on different principles, doing invaluable service but at no cost in money and trouble and anomalous treatment of identical problems for which there is no justification. In a system of social security, better on the whole than can be found in almost any other country, there are serious deficiencies which call for remedy. It is not open to question that , by closer co-ordination, the existing social services could be made at once more beneficial and more intelligible to those whom they serve and more economical in their administration.†(9) The same point is made in a rather more cynical manner by Bartholemew: â€Å"People who looked at the detail and actually read his words understood that the old Victorian was not proposing the bonanza which many assumed then and continue to believe. Keynes advised Beveridge on his costings and said, ‘the Chancellor of the Exchequer should thank his stars that he has got of so cheap.’ Members of the economic section of the Treasury believed that the Beveridge plan was actually cheaper than the provision which existed previously.†(10) The desire of Beveridge to create a more rational economic system as well as being a primary motive more his war on want, was also an important contributing factor in his desire to see a nationwide health system. Writing just after the publication of the report, Leo Wolman wrote: â€Å"These amount to saying that the scheme, in order to work and to avoid building up excessive expenditures and costs, must provide that the insured be kept healthy and fit for work and remain in employment lest they settle down too often and too long to living on the insurance benefits. The report attempts to translate these assumptions into practical proposals by calling upon the government to face the problems of the post-war unemployment and by laying the foundations for an unprecedented system of health and rehabilitation benefits and services.†(11) What Wolman observed in Beveridge was a belief that by introducing a health care system alongside the social care system, the health of people would be improved, leading to less stress being put on the social security fund through sickness. This desire to maintain the health of the workforce is also linked to Beveridge’s desire for greater efficiency. As Beveridge points out in his report: â€Å"It is in the interest of employers as such that the employees should have security, should be properly maintained during the inevitable intervals of unemployment or of sickness, should have the content which helps to make them efficient producers.†(12) It is worth noting that Beveridge received widespread support among the business community based upon his arguments of it leading to greater efficiency of the workforce. Samual Courtauld, chairman of the fabric firm, speaking to the Manchester Rotary Club in February 1943, declared himself: â€Å"Strongly in favour of the principles and almost all the proposals of the Beveridge report. I have not the faintest doubt that if we can survive the first severe business contraction which arises after the war, social security of this nature will be about the most profitable long-term investment the country could make. It will not undermine the moral of the nation’s workers: it will ultimately lead to a higher efficiency among them and a lowering of production costs.†(13) We have up to now focussed upon two dimensions of the aims and principles of the Beveridge report: the social and the economic. What we must now do is look at the political principles and aims of the report. I do not refer to party political aims but the underlying political aims. The aims of doing what is best for the nation as Beveridge saw it. There is good evidence that Beveridge saw a danger in men returning from war, seeking a better world and seeing nothing better than before. There is also evidence that there was a fear of possible consequences within the House of Commons. Beveridge wrote in his report: â€Å"There are yet others who will say that, however desirable it may appear to reconstruct social insurance or to make other plans for a better world of peace, all such concerns must now be put on one side, so that Britain may concentrate upon the urgent task of war. There is no need to spend the words today in emphasising the urgency or the difficulty of the task that faces the British people and their Allies. Only by surviving victoriously in the present struggle can they enable the freedom and happiness and kindliness to survive in the world. Only by obtaining from every individual citizen his maximum effort, concentrated upon the purposes of war, can they hope for early victory. This does not alter three facts: that the purpose of victory is to live into a better world than the old world; that each individual citizen is more likely to concentrate upon his war effort if he feels that his government will be ready in time with plans for that better world; that if these plans are to be ready in time, they must be made now.†(14) If the warnings of Beveridge were relatively subtle, then those expressed by Conservative MP, Quinton Hogg, in the parliamentary debate on 17th February, 1943, were very much to the point: â€Å"Some of my honourable friends seem to overlook one or two ultimate facts about social reform. The first is that if you do not give people social reform, they are going to give you social revolution. Let anyone consider the possibility of a series of dangerous industrial strikes following the present hostilities, and the effect that it would have on our industrial recovery.†(15) Whilst I am not totally convinced that this was a major factor in the reasoning of Beveridge, the lessons of what happened post 1918 would not have been lost on him. I do also believe that it strongly influenced Beveridge’s ability to sell the proposals to the Conservative part effectively. The true extent of this will be looked at in the next chapter. It has been argued by John Jacobs that â€Å"the impetus for what was to become the Beveridge report came from the TUC, who had for some time been pressing the Government for a comprehensive review of social insurance.†(16) Whilst there is no doubt that the TUC had a degree of influence, this is a far too simplistic model. It is my view that the origins of the report, and the principles within the report lie in the growing realisation that the world was changing, that there was a need both socially and economically for systems in place to be made more efficient. William Beveridge had a long history within this area of study and fully understood the deficiencies of the system. As has previously been emphasised, the report was not revolutionary in its ideas. But it was a document which exerted an immense influence upon the future of social policy in Britain. In essence, I would describe the report as the attempts by a pragmatist to rationalise an irrational system. FOOTNOTES: Social Policy and Administration Vol 25, No 1, March 1991 : Article By Leaper, R page 4 Political Studies Vol 27, Issue 2, June 1979 : Article By Weale, A page 288 American Economic Review Vol 33, No 3, September 1943 : Article By Burns, E page 519 Bartholemew, J : The Welfare State Were In (Politico, London, 2004) page 57 Prev Cite, Burns page 513 Beveridge, W: The Beveridge Report on Social and Allied Services 1942 (HMSO, London, 1942) page 1 Ibid Page 2 Thane, P : The Foundations of the Welfare State (Longman, Harlow, 1998) page 235 Prev Cite, Beveridge page 6 Prev Cite, Bartholemew page 58 Political Science Quarterly Vol 58, No 1, March 1943: Article By Wolman, L page 6-7 Prev Cite, Beveridge page 109 Manchester Guardian, February 19th, 1943 Prev Cite, Beveridge page 171 Hansard Parliamentary Debates: 17th February, 1943, Col 1818 Jacobs, J : Beveridge 1942-1992 (Whiting and Birch, London, 1992) page 140 CHAPTER 3: Time magazine printed on December 14th, 1942: â€Å"Not since the day of Munich had the British press given such play to any single story. War news was all but pushed from the pages of London’s war-curtailed dailies. Many of them devoted half their space to news of the document which, in the midst of war, looked forward to a better post-war world. The Beveridge Report, published last week was the biggest event for Britons in many years.†(1) In our present day age of cynicism towards anything political, it is difficult to imagine the idea of a government commissioned report selling 90,000 copies in its’ first week, and eventually seeing sales of 600,000. Even less, the idea of people cueing outside HMSO in London to buy a copy. Such euphoria today is usually reserved for the latest Harry Potter adventures. But in December 1942, this is exactly what happened. People wanted to but and read this document. It was headlined by ‘Time’ as ‘Rare and Refreshing Beveridge.’ This is probably an accurate representation of how people in Britain saw this report. A rare opportunity to read something new and refreshing. The Beveridge report appeared to capture a mood in a way which was not seen before, and is extremely unlikely to be seen again. What is also unlikely to be seen again is a document with such overwhelming approval. Bartholemew notes that: â€Å"In a survey at the time, nineteen out of twenty people had heard of the report and almost all were in favour of it.†(2) The Mass Observation Archives provide us with a valuable insight as to the public perception of the report at the time. Typical of the responses was that of a male skilled worker of 50, from Streatham: â€Å"I have read it and think it champion and will take a load off the minds of people. The most important proposals, well they are all very important but suppose the Retirement Pension and Unemployment increase are perhaps the greatest benefit. It should be passed as quickly as possible. I do not see how anybody can oppose it except perhaps the Insurance Companies but they don’t matter, they have feathered their nests long enough.†(3) Two things are interesting to note from this. Firstly, how enthusiasm can lead people to see things which are not there; in this case the promise of higher pensions and unemployment benefits. Secondly, the cynicism towards the insurance companies which would today, probably be directed towards the politicians. Amid the euphoria, there were comments which, although not really dissent, questioned some of the assumptions. The following is an opinion of a woman regarding family planning: â€Å"Well I’m one of the bad selfish women; I had only one child because I didn’t want any more. And now that my husband and I have parted I’m not particularly sorry. I think my young daughter looks forward to having a family of three or four. But of course she may change her mind when she marries or after she’s had one. After all, it’s such a terribly personal problem. I think that family allowances and better housing and more hope of social security would make a difference to the number of children in better off working class and lower middle class homes. But I don’t think anything on earth would make the educated classes start having large families, because they simply don’t want them.†(4) This is a rejection of the idea that family allowance payments would lead to larger families, This is an interesting observation in light of concerns at the time concerning the declining population. What should be clear from these observations of public opinion is a confirmation of what Bartholemew said. There was widespread public support for the Beveridge plan, to such an extent, the government acted sooner on the proposals than they had initially wanted. There is a general belief that the public support put pressure on the government to accept the conclusions of the report whilst the war was in progress. In light of this overwhelming public support, it is interesting to look at where opposition and criticism to the report came from. From what I have seen, I would place the opposition and criticism to the report into four different groups; government opposition (particularly the treasury), the Marxist left, the Right Wing of the Conservative Part, and Feminist opposition. I have not analysed opposition from insurance companies separately as their arguments correspond with those of the Tory right, and are fairly self explanatory. What is necessary is to look at the nature of the opposition from these four groups; what motivated their opposition, and to look at what extent these oppositions were ideological or practical. This will provide a better picture of where the country stood at this time. As I have mentioned earlier, public opinion compelled the government to act in a way which it did not really want to. There were concerns within the government regarding Beveridges’s plan, particularly from the Treasury. This position has been well explained by Pat Thane: â€Å"The treasury expressed serious doubts about the possible effects of Beveridge’s plans on the post-war fiscal situation. They feared that it would require a high level of taxation which would discourage saving and hinder post-war expansion. A fierce debate was conducted among government economic advisors between those who argued that need could be met more effectively and cheaply by benefits means-tested on the same basis as the newly introduced annual tax returns and adjusted to local cost-of-living variations, and Keynes, who admitted the logic of this view but argued that this was impossible without a reform of the system of direct taxation, which was not immediately practicable, and that contributory insurance was a useful means of making employers share the costs of welfare. Keynes was convinced that the Beveridge plan was the cheapest alternative open to us and that the feared financial difficulties could be avoided by careful Treasury management.†(5) To the historian, this Treasury opposition was by far the most important. In analysing the political climate of the day, it shows differences of thinking at the highest levels of government at a time of war, and when a coalition government was considered to be united. But even more importantly, this Treasury opposition was to continue into the period of implementation, and as we shall see later on, these arguments had profound consequences upon how the Beveridge plan was implemented. It should also be noted at this stage that opposition within Government was not restricted to the Treasury. Ironically, Bevin was initially strongly opposed to the conclusions of Beveridge, believing that it was contrary to the interests of the trade unions, which were best met by higher wages, although the TUC were strongly behind the plan. Whilst the majority of the Socialist movement including the Labour Party, the TUC and interestingly the Communist Party, were firmly behind the plan, the Marxist left were strongly against the plan on ideological terms. Their position is well summarised by a Socialist Party of Great Britain pamphlet written in 1943: â€Å"We propose to show that this apparently philanthropic gesture on the part of the Government will not be an entirely unmixed blessing for the working population, and the approval with which it has been received by different sections of political opinion arises in some cases from the complete lack of knowledge that whatever benefits, if any, may accrue to a certain number of workers, the employers will most certainly gain on balance in the long run.†(6) The essence of the Marxist left position was that capitalism was the cause of poverty and could not be reformed. It would therefore be wrong for socialists to support attempts to reform the system to make it more palatable. Groups such as the socialist party of Great Britain also viewed the report as an attempt to placate the working class, and prevent any possible social revolution at the end of the war. The position of these groups was in the overall scheme of things, of little relevance. This may not have been the case if the Communist Party, by far the largest Marxist organisation, had adopted a Marxist position rather than the reformist position of the TUC. If the opposition of the Treasury was practical, and the opposition of the left was ideological, then the opposition of the Tory right was a combination of the two. There existed then as now, a strong desire to minimise the role of government in affairs as much as possible, and so there was a natural ideological objection to the government run social insurance scheme. Conservative MP, David Willetts has reflected upon the Tory opposition, and has drawn the following conclusions: â€Å"Conservatives were wary of Beveridge for two main reasons. The Conservative Party conference of 1943 passed a motion ‘That this conference is of the opinion that the existing friendly societies should remain part of our social security system’ in response to the fear that Beveridge’s ambitious new social insurance scheme would undermine friendly society provision, a fear which proved well founded. There was also a worry that these benefits would not be as well-targeted as Beveridge hoped.†(7) As I referred to at the start, there was a certain coronation between the position of the Tory right and that of the Insurance companies, whose primary concern was that they would loose a lot of business by Beveridge’s proposals. Their position was on the whole supported by the Tory right. The position of the Tory right was certainly more influential than that of the left, by virtue of the fact that they had a voice in parliament, but we should not overestimate the strength of their opposition in overall terms. Indeed, their position had little impact upon the outcome of the report. There was probably greater support for their position within government than was apparent, but political expediency led others to take a more liberal position. The most interesting ideological position was that of the feminist movement. Their position has been effectively laid out by Sheila Blackburn: â€Å"Socialist feminists maintain that, despite women’s sterling war effort, Beveridge deliberately reduced married women, with regard to social security, to second class citizens. This, they insist, Beveridge achieved via three means. First, Beveridge specified that married working women should pay reduced national insurance contributions and, as a result, they received lower benefits. Second, socialist feminists discuss how Beveridge made arrangements for married working women. Third and most importantly, feminists criticise Beveridge for assuming that the majority of married/co-habiting women would abandon paid work to be financially supported by a male bread winner.†(8) We must be careful at this stage to avoid moving away from the question we are looking at; that is opposition at the time to Beveridge. The feminist debate upon Beveridge continues to this day, and we must avoid using current arguments and imposing them upon feminists in 1942. But there is a strong body of evidence to suggest that these arguments formed part of the feminist opposition at the time. This has been reflected by Leaper in looking at the demands of the Woman’s Freedom League. They demanded: â€Å"that men and women should in marriage not be treated as a team but as individuals each paying equal contributions and receive equal benefits; and that in every case men and women should pay the same and receive the same benefits.†(9) He has also quoted the following extract from Abbott and Bompass who published a fierce feminist critique of the report in 1943: â€Å"It is where the plan falls short of being really mutual in character, where it shuts out or exempts from all direct participation over nine million adult women, where it imposes financial burdens on men alone, instead of spreading them equitably over all, that it fails and is open to criticism.†(10) The importance of the feminist lobby should not be overstated. Whilst there was extensive feminist opposition to Beveridge, he also gained much support, as Blackburn has pointed out: â€Å"Beveridge’s views were largely in accord with those of the majority of the organised women’s movement in Britain in the 1930’s and 1940’s; and it seems futile and somewhat patronising to berate both him and them for failing to think what they ought to have thought from the vantage point of the 1990’s.†(11) I would summarise that the feminist position was important in 1942, but had little impact upon the implementation of the Beveridge proposals. The importance of the feminist position has been in the ways in which the welfare state has been altered, taking on board many of the feminist arguments. I would be my argument therefore, that the feminist argument has gained in strength and credibility over time, and is now highly influential in the shape of the welfare state. The Beveridge report was without doubt a monumental document, which gained public acclaim to an extent which we are unlikely to ever see again. One should not underestimate the role of Beveridge himself in gaining this support. In many respects, Beveridge was a very modern politician. He manipulated the media very effectively, building up substantial support for his report before it was published. As a result, the opposition was limited. As I have mentioned, the most important opposition came from the Treasury, and this opposition did impact upon the way Beveridge was implemented. But on the whole, the support was far too extensive for it to be ignored, and the spirit, if not all the detail became the foundation of the welfare state. FOOTNOTES: Time: Monday, December 14th, 1942 Bartholemew, J : The Welfare State Were In (Politico, London, 2004) page 56 Mass Observation Archive: Topic Collections on Social Welfare and the Beveridge Report, 1939-1949 Ibid Thane, P : The Foundation of the Welfare State (Logman, Harlow, 1998) page 236 Website: www.worldsocilaism.org Website: www.davidwilletts.org.uk Woman’s History Review Vol 4, No 3, 1995: Article By Sheila Blackburn page 371 Social Policy and Administration Vol 25, No 1, March 1991: Article By Leaper, R page 18 Ibid page 18 Prev Cite Blackburn page 376 BIBLIOGRAPHY: Titmuss, R : Essays on the Welfare State (Unwin University Books, London, 1963) Political Quarterly Vol 14, No 2 : Before and After Beveridge Journal of Social Policy Vol 27, No 1 : Article By Jim Tomlinson The Economic Journal Vol 53, April 1943 : Article By Owen, ADK Historical Journal Vol 35, No 3, 1992 : Article By Fielding, S Review of Economic Studies, Vol 11, No 1, 1943 : Article By Hicks, JR

Many scholars and practitioners admit that ABC has several pitfalls

Activity-Based Costing ( ABC ) method is the most well-known direction accounting invention in the last 20 old ages. It is primary used to heighten the productiveness and efficiency in the concern procedure ; to assist make budgets and set monetary values ; to sort client costs and better client dealingss ; to do determinations on strategic issues ; and to turn to external dialogue issues. ABC has been frequently used together with other direction tools and methods depending on the overall aims of specific enterprises. This paper analyzes ABC undertaking executions in assorted industries, identifies issues related to such executions and offers a model for maximal benefits.LITERATURE REVIEWWe have investigated recent literature in the countries of concern, direction, accounting, and finance, among others, reviewed over 20 articles related to ABC and identified 5 articles relevant to ABC executions. Based on the reappraisal of published literature from 1998 to 2009, we analyzed the usa ge of ABC. In a sum of 18 articles looking in accounting, finance, and public presentation direction diaries, we found that ABC was chiefly applied in the undermentioned five countries.Synthesis of ABC DevelopmentsMany bookmans and practicians admit that ABC has several booby traps. We can name the major unfavorable judgments as follows: †¢ A batch of practicians explain that ABC systems are expensive to implement, clip consuming and difficult to set. For case, Kaplan and Anderson ( 2007, p. 5 ) has described the ABC system of Hendee Enterprises, a Houston-based maker of sunshades. They explain that the ABC package took three yearss to cipher costs for the company ‘s 150 activities, 10,000 orders and 45,000 line points. †¢ A batch of failures have been compiled, particularly in the service industries. †¢ Finally, a batch of people think that the ABC method is excessively complex. As a effect, it sometimes fails to clear up the decision-making procedure and the scheme of the house. This is why since its early phases, several specific applications based on the ABC method have been suggested. Table 1 shows a synthesis of these applications. Their aims are: †¢ To diversify the costs objects ( merchandises, services, procedures, clients, markets, etc. ) †¢ To widen the analysis margin ( spacial and temporal broadening ) , and †¢ To find the relevant degree of inside informations to analyse the costs. These aim show a common aim, which is, to direct the computation of the costs towards the cardinal value factors of the house. In Table 1, we distinguish the three groups of techniques. †¢ The first one gathers those which enable spacial broadening of the costs margin. Some of them suggest to broaden the cost analysis to the clients ( customer-driven ABC ) , others to the rivals ( benchmarking-driven ABC ) , to the environment ( environmental-driven ABC ) , or to the providers and spouses ( interorganizational cost direction and open-book accounting ) . This list of solutions is non comprehensive. †¢ The 2nd one brings together those which allow analysis of future costs ( Activity-Based Budgeting ( ABB ) , Antos and Brimson, 1999 ) and a temporal broadening of the costs perimeter. These solutions consist of uniting the ABC method to the life rhythm bing or to the mark costing ( Horvath et al. , 1998 ) . We can besides associate the mark bing to a specific version of ABC called characteristic costing ( Cokins, 2002 ) . The characteristic costing ( Brimson, 1998 ) introduces another degree of analysis in the ABC method which is the merchandises characteristics. Several research workers have identified the links between the ABC and the mark bing methods. Lebas ( 1999, pp. 506-507 ) explains that ABC implies taking into history the value that the clients attribute to the merchandises. This is a rule of the mark bing method and this has a strong impact on the house ‘s cost rational construction. †¢ With the 3rd one, we put together techniques which propose to find the relevant degrees to analyse the costs, depending on the characteristics ( strategic and organisational ) of a house. In some instances, the procedures and scheme complexnesss are tremendous. The ABC method is deficient, so we need another attack to apportion the resources. The Resource Consumption Accounting ( RCA ) method ( Keys and van der Merwe, 2002 ) finish the ABC with a deeper analysis of resources. In other state of affairss, the complexness of the procedure is low and the ABC method is excessively elaborate. So, we can convey together several activities to put up a ‘meta-activity ‘ or a procedure with a individual cost driver. This is the premise of the procedure costing ( Horngren et al. , 2005 ) and the tip accounting methods. We besides analyze the time-driven ABC ( Kaplan and Anderson, 2007 ) which is an ‘equivalence method ‘ . It is the most recent ABC development. It is clearly a simplification of the ABC. With this technique, the activity film editing can be more simple ( like with procedure costing and thin accounting ) . But it can besides be more refined ( like RCA ) . Then, we conduct a more accurate analysis of several of these applications.To heighten productiveness and efficiency in the concern procedureIn USA, the authorities bureaus every bit good as the private sectors have embraced ABC to assist place working countries that could be more productive or efficient. For illustration, the United States Coast Guard and the metropolis of Indianapolis analyzed the cost of operations ( Kline and James, Journal of Mangement Issues, 2003 ) . An Air Force Base used ABC informations to cut down costs associated with denudation and painting an aircraft ( American Industrial Hygiene Associatio n, 2003 ) . ABC was used to assist an electricity company to turn to how efficiently operational activities add to the concern procedure and the optimum mix of resources necessary to expeditiously execute these activities ( Management Accounting, 80, 5:30-31, 1998. Lawson, a package confer withing house implemented ABC to place, proctor, and pull off the costs, activities, and processes involved in developing a new income generated service adviser ( Dub, Susan, ABC at Lawson, 1998 ) . In Paper Mills, ABC was applied with benchmarking to acquire the production inputs and resources ( Fogelholm, John. , 2006 ) .To assist make budgets and set monetary valuesTeva Pharmaceutical Industries Ltd. implemented ABC to assist put transportation monetary values among its divisions ( Kaplan, Robert, Norton, Harvard Business School Press: Converting Intangible Assetss into Tangible Income, 2004 ) . It is reported from experimental grounds on the virtues of ABC for monetary value scene in a competi tory market that differ in their ability to supply enlightening feedback ( Cardinaels, Eddy, Roodhooft, Filip, Warlop, Luk, Decisions: Journal of Management Accounting Research, 16, 133-148, 2004 ) . ABC can besides be used as a capital budgeting tool. A Fortune 500 company used ABC to turn out the viability of a capital investing of constructing a cybermall ( Coburn, Steve, Grove, Hugh, Cook, Tom, 1997 ) .To place client costs and better client dealingssThe usage of ABC and Customer Relation Management ( CRM ) aid companies analyze their clients, costs, and profitableness and assist them aline with their strategic ends ( Anderson, Brad, 2004 ) . In a bank, ABC was applied to clear up the relationship between resources and merchandise or client costs ( McDonald, Robert, 2004 ) . An ABC enterprise helped Kimberly Clark alter its internal procedure and besides convert its clients to alter the methods of cargos ( Cokins, Gary, 2004 ) . With ABC informations, Mahany Welding Supply ident ified concern activities and cost drivers more accurately, assisting to better the bringing service ( Krupnicki, Michael, Tyson, Thomas, 1997 ) . A impermanent employment company used ABC to place the public presentation of client channels ( Searcy, DeWayne, 2004 ) .To do determinations on strategic issuesAt Carrier Corporation, ABC information was used to cipher the fiscal benefits of cut downing rhythm times, natural stuff, work-in-process stock lists, and storage infinite demands every bit good as to do determinations on operation outsourcing ( Kaplan, Robert, 1997 ) . ABC attempts at Reichhold, Inc. improved the company ‘s capacity direction, rhythm times, value-added pricing determinations, and analysis of a fabrication works ( Palmer, Richard, 1998 ) . For little fabrication companies, ABC showed that most of the costs calculated for big occupations were lower under the volume-base theoretical account than the ABC theoretical account. ABC besides discovered that profitab leness began to diminish at certain occupation sizes ( Needy, Kim, Nachtmann, 2003 ) . Website www.Art.com applied ABC to steer resource allotment and determination devising ( Zeller, Thomas, 2001 )To turn to external dialogue issuesABC informations helps companies better negotiate contracts with outside sellers. The Hospice of Cardinal Kentucky negotiated with insurance companies and put payment footings that are more advantageous for the infirmary ( Baxendale, Sidney, 2000 ) . The ABC information besides prompt direction to educate referral beginnings to convey patients to hospital before acute attention becomes necessary. GE Capital Commercial Services implemented ABC to forestall losingss ensuing from underbidding ( Byerly, Davis, 2003 ) . It seems most of the ABC applications start with placing the cost of production or service bringing and so continue with either bettering efficiency or altering the work flow or activities to do the concern procedure more effectual. In several cases, the ABC enterprises were farther extended to do strategic determinations turn toing the corporate degree issues such as concern alliance or competitory determination devising. It clearly shows that ABC has been applied to a broad scope of industry sectors and functional spheres.