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Friday, December 20, 2019

The Constitution of the United States - 871 Words

If someone asked you what document most significantly affected America, what would your response be? In early 1787, Daniel Shay led a rebellion in Massachusetts in which the response time to put it down caused a meeting for the complete re-evaluation of the efficiency of the Articles of Confederation. The final result of that meeting was not an amendment of the Articles, but an entirely new draft called the Constitution of the United States. Since then, this document has not only been referred to as the â€Å"supreme law†, but as the cornerstone and foundation of the United States government. Time after time in American history, its guidelines and effectiveness have proven that the Constitution is not a document to be disregarded. Therefore,†¦show more content†¦But, the Congress, within each state, has the power to amend the Constitution (Mahler, 1983 and 2000). (See fig. 1.) This exemplifies that the check system in our government helps to maintain a cyclic balance of power – hence the term â€Å"checks and balances† – in order to prevent corruption in the political ideology of the nation. Equally important to the nation is the basic and constitutional rights given to each American citizen; though these are better known by a more popularized name: The Bill of Rights. One of the cardinal reasons that settlers came from England to America was to seek the freedom to practice the religion of their choice. The American Revolutionary War was fought for the right of representation and self-determination. Within the following century, the right for all persons to be free was one of the many reasons our Civil War was fought (â€Å"The Bill of Rights†). From America’s beginning, its people have always been concerned with the rights they will have. While the wording and order of the first ten amendments may have changed since their original writing (See fig. 2.), their meaning and interpretation will always be the same . And that is to ensure the civil liberties of each and every American citizen. Not only that, but the framers of the Constitution had the utmost intentions to address the needs of a fully unified nation. AllShow MoreRelatedThe United States Constitution And The Constitution Essay1491 Words   |  6 PagesThe United States Constitution, this very detailed group of words was written in 1787, but it did not take effect until after it was ratified in 1789, when it replaced the Articles of Confederation. It remains the basic law of the United States then and till the present day of 2016. The first state to ratify the Constitution was Delaware; the last of the original thirteen to ratify was Rhode Island and since only nine were required, this was two years after it went into effect. When the U.S. ConstitutionRead MoreThe Constitution Of The United States Constitution Essay1185 Words   |  5 Pages(framers’ of the U.S. Constitution) position on the Presidency: The framers experienced the abuse of the English monarchs and their colonial governors. As a result, the framers were skeptical of the excessive executive authority. Furthermore, they also feared excessive legislative powers. This was something that the Articles of Confederation had given their own state legislatures. The framers of the constitution deliberately fragmented power between the national government, the states, and among the executiveRead MoreThe Constitution Of The United States885 Words   |  4 Pages In 1787, our founding fathers came up with a few principles that would establish what we now know as the United States of America. These principles were put on paper to serve as a guideline for how the United States would be operated and structured. This historical piece paper became known as the Constitution of the United States. In the Constitution, a Preamble is implemented at the beginning that essentially tells what the founding fathers set out to do. â€Å"We The People, in order to form a moreRead MoreThe Constitution Of The United States894 Words   |  4 Pagesthe substratum for that country. A Constitution can be defined as a document that is the substratum of the country’s principles. Elements in the Constitution may contain sundry information. Which can include: how many terms a leader may serve, what rights the citizens have, how the judicial system works, etc. The United States in no different from those countries. Every constitution is different, no country has the exact constitution as another. The U.S Constitution is a four-page document detailingRead MoreThe United States Constitution Essay1515 Words   |  7 PagesThe United States constitution was written in 1787 by the founding fathers of this country. Now it might be appropriate to question why a document that is the basis of the government for one of the most culturally and racially diverse countries in the world, was written by a group of heterosexual, cisgender, rich, white men. Some might think that a constitution written well over 200 years ago would be outdated and irrelevant to the American society of today but with some research, it is quite theRead MoreThe Constitution Of The United States756 Words   |  4 PagesPromulgation and Legislation in the U.S. Constitution: The federal system of government of the United States is based on its constitution. The Constitution grants all authority to the federal government except the power that is delegated to the states. Each state in the United States has its own constitution, local government, statute, and courts. The Constitution of the United States sets the judiciary of the federal government and defines the extent of the federal court’s power. The federalRead MoreThe Constitution Of The United States1007 Words   |  5 PagesThe United States of America has previously experienced failure every now and then. With trial and error, the country has learned to correct its ways and move toward(s) perfecting itself. Realizing the ineffectiveness of the Articles of Confederation is a prime example of the U.S. learning how to better itself. Subsequent to the Articles of Confederation, the Constitution of the United States was set as our new and improved framework of government. Possessing knowled ge on how America, although strongRead MoreThe Constitution Of The United States951 Words   |  4 Pageshappening again. Unlike the artifacts, The Constitution of the United States has not been forgotten, it is actually still very alive today. Unlike most relics, The Constitution still holds a very heroic and patriotic implication, freedom. With freedom comes self-government, freedom of speech, religious tolerance, etc. With all these things comes the great responsibility to adapt and fit to the wants and needs of the decade. Even though the Constitution was made for the interests of the people ofRead MoreThe Constitution Of The United States1338 Words   |  6 Pages The Constitution is the basis of law in The United States and has been since it was written in 1789. Since then it has been amended 27 times with the first ten amendments collectively known as the Bill of Rights. The US Constitution was preceded by the Articles of Confederation and supported by the Federalist Papers which we will touch more on later. James Madison, Alexander Hamilton, John Adams and Thomas Jefferson all wrote or influenced The Constitution in a very important way. Alexander HamiltonRead MoreThe Constitution Of The United States1388 Words   |  6 PagesInterpretation of the Constitution is one of the biggest conflicts within the United States–the highly contentious issue of states’ rights resulted from two different interpretations of what powers should belong to the federal government versus what powers belong to the individual states. No issue has ever caused as much turmoil as the issue of states’ rights–but one side must have more v alid arguments. Should the federal government’s power be superior, or should the authority of the individual states be held

Thursday, December 12, 2019

A Happy Campus free essay sample

A happy campus is an enjoyable and comfortable place to study. There are a lot of good and helpful facilities. It’s a green space for teachers and students to recreate. It also has some modern and monumental buildings. A happy campus has a great number of good and facilities. There are some basic facilities such as classrooms, computers, projectors etc. Besides a happy campus need to have a lot of special facilities such as healthy centers, study clubs, helpful libraries. Healthy centers take care of not only physical but also mental health such as consultations, assistance and counseling for students who have a broad range of lifestyle issues, personal problems and need some special considerations. Many study clubs for each subject are also essential for a campus happy. The clubs help students practice and consolidate knowledge which is studied in class. A happy campus also has a library with modern equipment, various resource and quite atmosphere for self- study at any time. We will write a custom essay sample on A Happy Campus or any similar topic specifically for you Do Not WasteYour Time HIRE WRITER Only 13.90 / page In addition, a happy campus is green space with a lot of plants such as trees, flowers, wide grasslands. There are also some statues and fountains for decorating. All of them make a wonderful recreation where students and teachers can lay down, sit, chat on the wide grasslands, get some fresh air and enjoy beautiful days in the sunshine. And then the stress and tiredness from study or work will be reduced. This is a fantastic place to get the balance life back. A happy campus also has some different buildings such as comfortable dormitories, modern stadiums, 24/24 convenience shops. The dormitories are importance places to rest and take energy back after the stressed study days, so the dormitories need to be well-designed, comfortable and quite. And the dormitories can become the second home of students. The modern stadiums with a lot of sports will be the places where students can play their favorite sports, relax and participate in outside activities. The 24/24 convenience shops provide every essential thing at anytime.

Wednesday, December 4, 2019

Ciljni stro353ki Essay Example For Students

Ciljni stro353ki Essay Pri predmetu: EKONOMIKA IN ANALIZA POSLOVANJANosilec predmeta: doc.dr. Metka Tekavi2.RAZVOJ KONCEPTA CILJNIH STROKOV42.1.Stroki v ivljenskem ciklu proizvoda42.2.Osnove koncepta ciljnih strokov53.PROCES DOLOITVE CILJNIH STROKOV73.1.Strategija podjetja in trna strategija proizvoda / storitve83.4.Dolgorono planiranje proizvodov / storitev, dobika in strokov94.PROCES DOSEGANJA CILJNIH STROKOV104.2.Nartovanje proizvoda / storitve in procesov124.3.Proizvodnja / opravljanje storitev13Ob edalje moneji konkurenci med ponudniki storitev in proizvodov na svetovnem trgu, ki se zrcali v potrebi po zmanjevanju strokov, izboljanjukvalitete in skrajanju asa razvoja in proizvodnje, se pojavlja vse ve oitkov naslovljenih raunovodskim sistemom, da ne zagotavljajo kvalitetnih informacij za potrebe vodenja in upravljanja. Osnovno sporoilo the oitkov je, da so informacije, ki jih dajejo obstojei raunovodski sistemi, prepozne in preve agregirane, dostikrat pa tudi nerealne in zato neuporabne za nartovanje in kontrolo (Tekavi, 2000, str. 2). V podjetjih so zaradi tega zaeli razvijati poslovno raunovodstvo (angl. management accounting), ki je namenjeno predvsem pripravi podatkov za potrebe upravljanja in vodenja podjetja. V okviru poslovnega raunovodstva so zaeli razvijati in uporabljati nove tehnike obravnavanja strokov kot so: obravnavanje strokov z vidika celotnega ivljenskega cikla posameznega proizvoda (angl. product life cycle costing), obravnavanje strokov po aktivnostih poslovnega procesa (angl. activity based costing), ter koncept ciljnih strokov (angl. target costing). V seminarski nalogi sem bom podrobneje posvetil osnovam in uporabi koncepta ciljnih strokov. V poglavju RAZVOJ KONCEPTA CILJNIH STROKOV (2. poglavje) bom definiral potek strokov skozi ivljenski cikel proizvoda, podal osnove koncepta in opisal osnovne karakteristike koncepta ciljnih strokov. V poglavju PROCES DOLOITVE CILJNIH STROKOV (3. poglavje) bom podrobneje osvetlil postopek doloanja ciljnih strokih. V poglavju PROCES DOSEGANJA CILJNIH STROKOV (4. poglavje) bom nekoliko ve napisal o postopkih za zmanjevanje strokov proizvodov, torej za manjanje razkoraka med ciljnimi stroki in dosegljivimi stroki skozi faze ivljenskega cikla proizvoda ali storitve.2.1.Stroki v ivljenskem ciklu proizvodaV veini podjetij zaradi zahtev trga vpeljujejo razline tehnike in procese za poveevanje produktivnosti in zmanjevanje strokov. To lahko vkljuuje koncepte kot so: metoda konstantnega izboljevanja procesa (Kaizen metoda), koncept strokov po aktivnostih poslovnega procesa (angl. Activity Based Costing ABC), celovito obladovanje kakovosti (angl. Total Quality Management TQM), proizvodnja ravno ob pravem asu (ang. Just In Time JIT) in druge.Kljub temu, da so te metode in koncepti koristni za poveevanje produktivnosti in obvladovanje strokov, pa je potencial zmanevanja strokov v fazi proizvodnje, distribucije in prodaje proizvoda bistveno manji, kot v fazi nartovanja in razvoja proizvoda. Tako metode za poveevanje produktivnosti in zmanjevanje strokov na alost vplivajo le na priblino 20% celotnih strokov v ivljenskem ciklu proizvoda (Bleeker, URL, str. 13). Slika 1 ilustrira razmerje med dejansko nastalimi stroki in doloenimi, rezerviranimi stroki v celotnem ivljenskem ciklu proizvoda. Slika 1: Doloeni stroki in dejanski nastali stroki v ivljenskem ciklu proizvoda Vir: Prasad Durga A.S.: Target Costing, ICWAI,(URL:http://www.icwai.com/sirc/features/target.asp), 8.11.2000. Glavnina tradicionalnih naporov za zmanjevanje strokov se osredotoa na proizvodnjo, distribucijo in servisiranje proizvodov, saj se vendarle tu stroki tudi pojavijo. Vendar pa je do zaetka proizvodnje doloenih e preko osemdeset procentov celotnih strokov v celotnem ivljenskem ciklu proizvoda. Ko je enkrat proizvod razvit in ko so doloeni ter razviti tudi procesi za izdelavo proizvoda, se lahko vpliva le e na manj kot dvajset procentov celotnih strokov, brez da bi proizvod in procese bistveno spreminjali. Kot vidimo lahko s tradicionalnimi metodami zmanjevanja strokov in poveevanja produktivnosti vplivamo le na relativno majhen del celotnih strokov nekega proizvoda. Na Japonskem so v estdesetih letih zato zaeli uporabljati koncept nartovanja proizvodov in procesov, ki e v prvi fazi nartovanja novega proizvoda upoteva eljeno prodajno ceno proizvoda in eljen dobiek. Zaeli so uporabljati koncept ciljnih strokov. 2.2.Osnove koncepta ciljnih strokovPri konceptu tradicionalnega upravljanja s stroki (angl. Tradicional Cost Management), se izhaja iz celotnih strokov samega proizvoda. Proizvod se tako najprej nartuje z upotevanjem zahtev kupcev, nartuje se proces za izdelavo proizvoda, doloijo se dobavitelji in cene sestavnih delov, ter izraunajo se celotni stroki proizvoda. Slika 2 shematsko prikazuje koncept tradicionalnega upravljanja s stroki. Slika 2: Koncept tradicionalnega upravljanja s strokiVir: Crow Kenneth: Target Costing, DRM,(URL: http://members.aol.com/drmassoc/target.html), 3.11.2000Pri osnovnem konceptu nartovane stroke nato odtejemo od ocenjene prodajne cene proizvoda in dobimo priakovan dobiek. Pri modificirani metodi (angl. Cost-Plus metoda), nartovanim strokom pritejemo eljen dobiek in dobimo predvideno prodajno ceno proizvoda. V kolikor je ocenjena prodajna cena previsoka, se predvidijo modifikacije proizvoda oziroma procesov. To lahko naredimo ele ko je veina projektov in nartov proizvoda e doloenih in procesov e planiranih. Spremembe in modifikacije zato zahtevajo dodatne vire kar prinese dodatne stroke. Ciljna prodajna cena je zaradi tega e tee dosegljiva. Koncept ciljnih strokov ta tradicionalni nain postavi na glavo in v osnovi izhaja iz ocenjene prodajne vrednosti proizvoda ali storitve. Pri tem konceptu najprej ocenimo bodoo prodajno vrednost proizvoda s tono doloenimi lastnostmi in znailnostmi, od ocenjene prodajne vrednosti odtejemo eljen dobiek in tako dobimo ciljne stroke proizvoda ali storitve. Ciljni stroki predstavljajo razliko med prodajno vrednostjo proizvoda v obdobju njegovega celotnega ivljenskega cikla in priakovanim dobikom od prodaje tega proizvoda (Tekavi, 2000, str. 4). V svoji osnovi je metoda ciljnih strokov enostavna enaba:Ciljni stroki = prodajna vrednost dobiekTa enaba, ki doloa ciljne stroke kot odvisno spremenljivko, nam pove, da je koncept ciljnih strokov v svojem bistvu sistem za planiranje dobika in strokov. Koncept lahko uporabljamo pri planiranju dobika in strokov za posamezen proizvod ali storitev, lahko pa ga uporabimo pri planiranju omejenega ali celotnega portfelja proizvodov ali storitev. Slika 3 shematsko prikazuje koncept ciljnih strokov. The Political And Religious Winds Of The Seventeen EssaySlika 5: Dolgorono planiranje proizvodov, dobika in strokovLeto 1Leto 2Leto 3Leto 4Leto 5 nartovanje in razvoj,- proizvodnja,- ukinitev proizvodaLeto 1Leto 2Leto 3Leto 4Leto 5Vir: Dutton John J.: Target Costing: A Strategic Bussines Methodology, PDMA,(URL: http://www.pdma.org/visions/jul98/dutton.html), 5.11.2000Vedeti moramo da ciljni stroki niso konstantni. saj na njih vplivajo dejavniki, ki so v veliki meri asovno spremenljivi. Zato je potrebno ciljne stroke spremljati skozi celoten ivljenski cikel proizvoda. 4.PROCES DOSEGANJA CILJNIH STROKOVKo enkrat ciljne stroke ciljne stroke doloimo, jih je potrebno tudi dosei, kar je vsekakor odloilno za uspeh novega proizvoda. Izraunani ciljni stroki so mnogokrat veliko pod ocenjenimi stroki proizvoda. Tako so naprimer pri Olympusu, prvi ocenjeni stroki pri samo 20 % predlogov za nove proizvode, enaki ciljnim strokom (Prasad, URL). Za uspenost proizvoda je seveda potrebno ta razkora k izniiti. Klju do uspenega procesa je ustrezna povezanost razvojnih planov z dolgoronimi plani proizvodov, dobika in strokov. Razvojne skupine se osredotoajo na soasno nartovanje proizvoda in procesov. Med razvojnim procesom se redno primerja parametre narta s predvidenimi, simuliranimi in dejanskimi rezultati. V posamezne cikle preverjanja so vkljuene tudi revizije nartov, ki so osredotoene predvsem na kvaliteto, stroke in profitabilnost. Slika 6 shematsko prikazuje proces doseganja ciljnih strokov. Slika 6: Proces doseganja ciljnih strokov Vir: Dutton John J.: Target Costing: A Strategic Bussines Methodology, PDMA,(URL: http://www.pdma.org/visions/jul98/dutton.html), 5.11.2000Prvi korak pri razvoju novega proizvoda ali storitve je priprava razvojnega plana. Razvojni plan vkljuuje elemente kot so: qidentifikacija kljunih kupcev, dobaviteljev in partnerjev,qmorebitno potrebne spremembe infrastrukture. Ko je razvojni plan pripravljen, so pripravljene tudi ocene zaetnih strokov, kvalitete in doline proizvodnega cikla. Te ocene je potrebno primerjati s predhodnimi ocenami opravljenimi pri doloanju ciljnih strokov. V kolikor te ocene zdrijo primerjavo, nadaljujemo z nartovanjem, drugae je potrebno revidirati razvojni plan in narediti ponovno primerjavo. 4.2.Nartovanje proizvoda / storitve in procesovZa doseganje im nijih celotnih strokov proizvoda ali storitve se v fazi nartovanja evaluira celotna strokovna struktura podjetja ali verige vrednosti (angl. value chain). Pri proizvodnih podjetjih s pomojo ineniringa vrednosti (angl. value engineering) zniujemo povzroitelje strokov vezane na sam proizvod. S pomojo metod za izboljanje procesov pa zniujemo stroke in poveujemo kvaliteto drugih procesov v podjetju ali v verigi vrednosti. Za bolje razumevanje in realneje razporejanje strokov procesov lahko uporabimo koncept strokov po aktivnostih poslovnega procesa.Eden od nainov nartovanja proizvoda ali storitve je, da o ciljnih strokih razmiljamo kot o relativni vrednosti (s strani kupca) posameznih znailnosti proizvoda. Ugotoviti trno vrednost posamezne znailnosti ali funkcije proizvoda in nivoja kvalitete ni enostavno. Poznati je potrebno kupevo vrednotenje posamezne znailnosti ali nivoja kvalitete in to vrednotenje nato pogledati z ineni rskega vidika. Tako lahko naprimer pri nartovanju proizvoda izvzamemo predvideno znailnost proizvoda, za katero ocenimo, da ne prinaa dovolj vrednosti za kupca, glede na stroek, ki ga prinaa. Za primer nam Tabela 1 prikazuje rangiranje razlinih znailnosti strojka za pripravo kave s strani kupcev.Tabela 1: Posamezne znailnosti strojka za pripravo kave rangiranje sstrani kupcevPriakovane znailnosti strojka s strani kupcev Relativna pomembnost (1=najmanj, 5 = najbolj)Relativna pomembnost (%)Starta avtomatino ob doloenem asu416%Dela dobro z razlinimi kavnimi zrnci14%Vir: Leahy Tad: Right on the Money, Bussines Finance, October 1999, str. 71Glede na podatke iz tabele, v kolikor nam zagotavljanje dobrega delovanja strojka ob uporabi razlinih kavnih zrnc prinaa nesorazmerno veliko dodatnih strokov, lahko to lastnost proizvoda tudi izpustimo. V fazi nartovanja analiziramo tudi dobavitelje, se odloamo o outsourcingu in podobno. 4.3.Proizvodnja / opravljanje storitevPred samo proizvodnjo ali opravljanjem storitev je zelo pomemben pripravljalen proces znotraj katerega lahko opazimo in izloimo probleme e preden se pojavijo v polnem obratovanju. V pripravljalnem procesu finaliziramo proizvodne urnike in plane prodaje, distribucije in servisa. lani verige vrednosti se izuijo v novih procesih, tehnikah in metodah kontrole. Lahko se opravijo tudi posamezni testi, ki potrdijo zahteve glede kvalitete, strokov in doline asovnega cikla. V fazi proizvodnje se stroki zmanjujejo s poveano produktivnostjo, izboljanjem procesov, poveevanjem kvalitete, uinkovitim preventivnim vzdrevanjem in sistematinim reevanjem problemov. V kolikor elijo podjetja v dananjem izredno konkurennem poslovnem okolju preiveti, morajo svoje stroke obvladovati kar se le da agresivno. Proces upravljanja strokov morajo zaeti e v najzgodneji fazi ivljenskega cikla proizvoda ali storitve, kajti monost veje spremembe samega proizvoda povea stopnjo do k atere se lahko zmanjajo stroki. eprav je koncept ciljnih strokov v svoji osnovi le enaba: ciljni stroki = prodajna vrednost dobiek, je tudi strateka upravljalska tehnika. Koncept ciljnih strokov omogoa, da spoznamo, kateri projekti na trgu ne bodo uspeni, in da tako obiajno omejene vire namenimo raje tistim prilonostim, ki nam bodo prinaali ustrezne dobike. Bibliography:1.Tekavi Metka: Novi pogledi na oblikovanje raunovodskih informacij za sprejemanje poslovnih odloitev. EF, Prosojnice pri predmetu Ekonomika in analiza poslovanja, Ljubljana, 2000, str. 2-5. 2.Bleeker Ron: Transforming Cost Management into a Strategic Weapon, CAM-I,(URL: http://www.cam.i.org/collumns/transforming.pdf), 8.11.20003.Crow Kenneth: Target Costing, DRM,(URL: http://members.aol.com/drmassoc/target.html, 3.11.20004.Prasad Durga A.S.: Target Costing, ICWAI, (URL: http://www.icwai.com/sirc/features/target.asp), 8.11.2000. 5.Dutton John J.: Target Costing: A Strategic Bussines Methodology, PDMA,(URL:http://www.pdma.org/visions/jul98/dutton.html), 5.11.2000 6.Leahy Tad: Right on the Money, Bussines Finance, October 1999, str. 71