Personal Creativity And The World - 1062 Words

Personal creativity gateway to the world 1. Topic of article? The topic of the article is about homeless young people finding a creative outlet such as art to express themselves and to help create something for themselves and to have an opportunity to express themselves through something they love to do. 2. Reason for choosing the article? The reason for choosing this article was due to it talking about homeless youth, mental health issues, abuse and other things that would cause a young person to go to something that they think would help or be a crutch for them, to allow them to be free and happy. Also, I chose this article because it is something that I could relate to, due to being a creative person and liking any form of art†¦show more content†¦5. A brief commentary on how the article illustrates concepts of the textbook, or adds information to that given in the textbook. This article illustrates concepts of the textbook by showing how people that are homeless, abused, etc. can be creative and do things in great ways. The article looks at different areas of the arts that people can go into, while the textbook talks about a creative person’s mindset and how they see things in different perspectives. PUBLIC RELEASE: 3-MAR-2016 CPAP may improve glycemic control in sleep apnea patients AMERICAN THORACIC SOCIETY Continuous positive airway pressure, or CPAP, appears to improve glycemic control in patients with obstructive sleep apnea (OSA) and type 2 diabetes that is not well controlled, according to research published in the American Thoracic Society s American Journal of Respiratory and Critical Care Medicine. Effect of CPAP on glycemic control in patients with obstructive sleep apnea and type 2 diabetes: A randomized clinical trial, is believed to be the first randomized controlled trial of its kind. Francisco Garcia-Rio, MD, PhD, professor of medicine at Autonoma University of Madrid and senior study author, said the research advanced understanding of the biological relationship between two major public health problems, which epidemiological studies have indicated are related. OSA is a

The Personality Trait Of Love - 1598 Words

Due to the characters always being surrounded by technology, it is changing their personality for the worse. The personality trait of love is something that most human possess, but the vast amount of technology has made the characters lose this trait, making there be no love the the society anymore.Mildred, the wife of the main character Montag, shows no love for her husband, just like everyone in the society, †Ã¢â‚¬â„¢When did we meet. And where?’ When did we meet for what?’ she asked.’I mean-originally.’ He knew she must be frowning in the dark.He clarified it. ‘The first time we ever met, where was it, and when?’ ‘Why, it was at--’ She stopped.’I don t know,’ she said.He was cold. ‘Can t you remember?’ ‘It s been so long.’ ‘Only ten years, that s all, only ten!’ ‘Don t get excited, I m trying to think.’ She laughed an odd little laugh that went up and up. ‘Funny, how funny, not to remember where or when you met your husband or wife.’ He lay massaging his eyes, his brow, and the back of his neck, slowly. He held both hands over his eyes and applied a ady pressure there as if to crush memory into place. It was suddenly more important than any other thing in a life-time that he knew where he had met Mildred.’It doesn t matter,’ She was up in the bathroom now, and he heard the water running, and the swallowing sound she made† (40). 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Financial Outcomes Paper Free Essays

Struck Japan it already did not own for $914 million† (Derrick, 2014, Para 2). Struck acceptance of this offer can result in three potential financial outcomes; increased revenue from sales, changes in cost of goods sold, and changes in expenses. Based on Stardust’s historical annual growth trends in the China/Asia markets, the most likely financial outcome of Stardust’s transition to full ownership sis 15% increase in revenues. We will write a custom essay sample on Financial Outcomes Paper or any similar topic only for you Order Now This may or may not be accompanied by with the most likely scenario of a 5% decrease in their cost of goods sold, and a 5% decrease in their expenses. Scenario Analysis Scenario analysis is about understanding what can happen when things change within a firm. Analysis will assist Struck in understanding how their buy out of their Struck Japan partnership can affect their business overall, and assist them with understanding the financial risks involved in their venture. Standard deviation of past results can assist to construct an idea of what will happen in the future, however when taking on a brand new venture unforeseen obstacles may appear. Analyzing Struck’ revenue from years 201 1 through 2014, it is discovered that the standard deviation is . 45, and that the deviation in their growth percentages over the same time frame is 1. 907. These are good signs that Struck is doing well as they continue to develop new products and expand across the globe, as the standard deviation figures reflect an increase in revenue growth. Typically, scenario analysis is based on three ratings, worst-case scenario, most likely, and best-case scenario. Althou gh it is important to understand and define other possible scenarios, improbable events should not be used because they would not result in an accurate analysis. By using extreme scenarios, such as the worst and best-case scenarios, which show the most negative and most positive, respective results, companies such as Struck can test their theories and mitigate any potential risks that they may encounter. Revenue Revenue analysis will help Struck understand one of the key variables that affects their business performance. Comparing current sales to previous periods provides Struck of a quick understanding of how their business is trending. Struck has seen continued growth year over year since 2011, and this positive trend provides them with insight into how well their traceries are performing. New strategies, such as growth into Japan, can be made with confidence when the business is trending positively, and previous expansions have been well received. One of the fastest growing investments for Struck is China/Asia Pacific. â€Å"Struck expects to see 16 percent to 18 percent revenue growth during fiscal 2015. Excluding the Japan impact, revenue growth is expected to be consistent with the company’s previous target of 10 percent plus revenue growth† (Derrick, 2014, Para 5). The financial effect of increases or decreases in revenue from sales is substantial, specially considering the high volume of transactions Struck completes internationally on a daily basis. The most likely scenario for sales growth with Struck Japan buy out is 15%. The figure is based on the growth rate of Struck since 201 1, which averages at 14%. A 15% increase in sales, With cost of goods sold and expenses constant, will result in over 1. 5 billion dollars in income for 201 5, an increase of over 30% from the previous year. The best-case scenario would result in a 20% increase in sales, and nearly 60% increase in income. In the worst-case event that Struck sales drop 5%, the many would still realize a profit. Although a decrease in revenue is unlikely considering Struck continued growth, it is a possibility as political and socio-economic changes occur around the globe. Cost of goods sold The cost of goods sold is associated with the cost of any raw materials used to produce and market Struck coffee, but does not include any indirect expenses. The cost of goods sold is an important part of a businessWith full control over Struck Japan, Struck may be able to implement a number of initiatives that would work towards reducing their cost of goods sold, such as better quality control, more effective product assortment, and reduced waste. A 5% crease in will result in a nearly 1. 2 billion decrease in cost of goods sold, which will positively affect the company’s gross income. A decrease in cost of goods sold may also be a challenge, depending on how Scabby has conducted their half of the business in the past. The China and Asia Pacific region of the world operates much differently than its Western counterparts, and Struck may face ethical business challenges, as it is unknown as to how Scabby partnered with suppliers and other vendors. Struck may see costs rise if they are unable to store, ship, and promote their product as effectively s they had when in partnership. Expenses Expenses normally react to relative changes in sales, however with Struck vast distribution channels and vendor relationships, they may be able to lower their expenses even as they expand to new regions such as Japan. Variable expenses, such as fees such as transportation, and credit card commission fees will increase as new stores pop up and consumer purchasing increases. Fixed expenses, such as employee salaries, benefits, property and income taxes, and utility costs will also increase as Struck expands, however, since they are buying out existing locations and not looking to build new ones, these expenses may not vary greatly from the previous year. Expenses such as income tax may play a significant role in Struck income as they gain more stores in Japan and the China/Asia Pacific region. Analysis has suggested that changes could be in the range of 15%, considering increases and decreases in expenses, with a Worst-case scenario of expenses increasing by 5%, to the most optimistic scenario of a 10% decrease. Expenses will primarily come in the form of costs to improve UAPITA, taxes, and payroll. A consideration that is not taken into account for the most likely and optimistic scenarios is that customary increase in revenue that normally accompanies and increase in expenses. Expenses such as payroll and capital improvements can be associated with company expansion and the need for more employees, assuming that expansion is a result of consumer wants and needs, which will then increase revenue. Conclusion Struck over the years have proved themselves to be an organization that thrives year after year. Just in the last decade their revenue has increased by almost 150% (Mornings, 2015). Their passion to bring a connection to everyone they see and do business with has made them into the largest roaster and retailer of specialty coffee the world has ever known. Struck, which opened its first store outside of North America in Toss’s Gina district nearly 20 years ago, said it expects the deal to immediately add to its results, excluding certain items. The transactions are expected to be fully completed in the first half of calendar 2015†³ (Beckmann, 2014, par a. 6). Its expanded investment with China/ Pacific-Asia and the acquisition of Struck Japan will also prove to be a success because not only do they want to expand their business, but more importantly they want to do it the right way to fulfill their mission in helping the world become a little better one neighborhood at a time. How to cite Financial Outcomes Paper, Papers

Important Role of Operations Management in Toyota

Question: Identify which of these activities contribute more strongly to the creation of customer value. Further, you should discuss which aspects of the companys operations may raise ethical or environmental concerns? Answer: 1. Introduction The success of Toyota Motor Company is significantly reliant upon the unique operations management system which emphasizes on the Just in Time inventory management and continuous improvement (Greasley, 2008). It has been found that a decentralized structure has been developed by Toyota which has been encouraging employee participation and team work. Toyota Motor Company has integrated several operational techniques such as JIT inventory management, efficient supply chain management for producing high quality cars for gaining significant competitive advantages in the intensely competitive global automobile market. Various research studies have been conducted for studying the lean manufacturing philosophy and organizational success (Gaither and Frazier, 2002). The manufacturing unit of the organization has been focusing on high productivity. Toyota has adopted a unique approach for solving critical issues as well as training its employees. The lean manufacturing philosophy of Toyota has been focusing on cost reduction through waste minimization (Heizer and Render, 2001). The company is managing quality through continuous improvement and this particular aspect will be discussed in this paper. The major objective of this paper is to provide an insight to the operation management techniques adopted by Toyota for enhancing efficiency. 2. Important role of Operations Management in Toyota Operations management in Toyota helps in scrutinizing the quality of products. The major aim of the operation management department in Toyota is to ensure efficient business operations. Operation management is also responsible for managing resources as well as distribution of products in an efficient manner. The operation management of Toyota helps in enhancing the manufacturing performance through utilization of various techniques such as leaning manufacturing, just in time and total quality management. Additionally inclusion of six sigma and supply chain management is considered to be notable activities of operation management. In the international market, the company has been continuously encountering high level of pressure for producing improved quality product (Lee and Jo, 2007). Adoption of just in time concept helps in elimination of waste along with reduction of setup costs and storage cost. It helps in controlling the flow of materials along with effective resource utilizati on. Different operational management techniques have been improving the efficiency and effectiveness of the operational functions. 3. Toyota Production System This section will focus on discussion of the production system in Toyota. The practical expression of people of Toyota and its customer oriented philosophy is referred to the Toyota production system. It has been observed that this system is neither rigid nor imposed by the organization (Adler, 2002). It can be referred to the set f principles which have been found to be effective in the daily operational activities if the firm. The production system of Toyota has been studies and adopted by several business organizations (Lander and Liker, 2007). The major objectives of Toyota production system is presented below: Offer best quality vehicles to the customer at the lowest possible cost. Provide job satisfaction as well as job security to the members and ensure fair treatment to all members (Toyota Australia, 2015). Toyota Production System aims to offer high level flexibility so that the company can easily respond to the market change as well as achieve profit by undertaking cost reduction activities which will ensure long term prosperity (Jayaram, Das and Nicolae, 2010). Toyota Production System has been focusing on achievement of absolute elimination of waste along with unevenness and overburden for permitting the members to work efficiently as well as smoothly (Kumar and Suresh, 2009). The foundation of the Toyota Production System has been developed on the standardization that focuses on ensuring a safe technique for operation and consistent in terms of quality (Fang and Kleiner, 2003). The employees of Toyota focus on continuous improvement of the standard procedure for ensuring enhanced efficiency, superior quality and minimization of waste (Li, 2013). Problem Solving Framework of Toyota (Jayaram, Das and Nicolae, 2010) 3.1. Lean Manufacturing Lean manufacturing system is found to be very efficient and significantly contributes in the improvement of quality. Thus, the lean manufacturing system helps in achieving competitive advantages in the international automobile market. Lean manufacturing system can be also referred to the post Fodism system of work which is more efficient as well as democratic. One of the major principal of lean production is continuous improvement in the manufacturing procedure. The lean production philosophy significantly emphasizes on the combination of efficiency with the quality of work life. it has been found that the production system in Toyota focuses on elimination of the activities that do not have any contribution in enhancing value of the product (de Bucourt et al., 2011). The concept of lean manufacturing was introduced in Toyota due to the scarcity of resources. Additionally, adoption of the lean manufacturing technique in the production activities of Toyota can be seen as the response to the high level of rivalry in the automobile market. It has been found that the lean philosophy has integrated the just in time production system along with the Kanban method of pull production (Osagie, 2009). Additionally, it has significantly emphasized on the idea of respecting the employees as well as team work. Lean manufacturing is associated with the quality and inventory control, labor management, industrial relations and supply chain management (Chun Wu, 2003). Research studies have demonstrated that lean manufacturing helps in reduction of human effort by 50% along with improvement in financial performance. Lean manufacturing system in Toyota has integrated the concept in logistics which has significant potential for controlling the transportation of materi als, work in progress as well as finished goods at the optimized cost. In order to ensure long term competitiveness Toyota has focused on adoption of the JIT approach. The lean production system has a requirement for rapid flow of the relevant information along the value chain (Society of Manufacturing Engineers, 2001). 3.2. Kaizen Kaizen is considered to be the major characteristics of the Toyota Production System. In Toyota, mass production takes place (Toyota-global.com, 2015). It is evident that the Toyota focuses on undertaking all the tasks by machine or human being by defining those precisely. Additionally, it focuses n standardization of the activities that helps in ensuring superior quality through elimination of waste and improved efficiency (SAKAI and AMASAKA, 2006). The employees of Toyota associated with these procedures are responsible for following the standardized guidelines. Additionally, the responsibility of the members includes focusing on continuous improvement. It has been observed that the issues or inefficiencies in a process will be most apparent to the process. The team leaders and the team members focus on improving their work practices o day to day basis. This procedure is known as Kaizen (Murray, 2012). Moreover, this term has another implication which emphasizes on the continual im provement in each sphere of the organizational activities starting from the basic production procedure to the customer service along with the wider community. 3.3. Jidoka Jidoka is an important concept in the operations management of Toyota. In Japanese, Jidoka means automation. Toyota has interpreted Jidoka as automation with a human touch. According to this principle, the procedure will stop if it senses any problem within the process. Thus, any technical issues in the production process of Toyota can be easily detected and the process can be stopped and therefore resolved (Stevenson, 2005). The concept of automation with human touch in the manufacturing process of Toyota can be clearly recognized in the Altona Plant. It has been found that the presence of andon cord allows the team members to scrutinize as well as bring the manufacturing to stop if any kind of abnormality takes place. The manufacturing process in Toyota has followed the principle of Henry Ford which emphasized on splitting down work into some simple phases as well as delegating those tasks among the employees. in Toyota, the employees are the in charge of their own jobs. The teams are responsible for running worksites in Toyota (Berk and Toy, 2009). The teams help in identification of the opportunities that significantly contribute in making relevant amendments. Additionally, teams do play a major role in taking various initiatives for implementation of the proposed improvement by seeking co-operation from the management. 3.4. Just in Time inventory Management The Japanese automobile company Toyota has ensured success and high growth in the international market through improvement of the efficiency as well as productivity. The idea of integrating Just in Time approach has been evolved from the aim of continuous improvement. Presently, various organizations has accepted the advantages of Just in Time Approach in operations management and integrated it into the business operation. Application of the Just in Time approach was pioneered by Toyota motor company and the term was also coined by the engineers of the company (Amasaka, 2014). The principle concept of Just in Time revolves around the idea that the manufacturing process must be regulated by the natural laws of demand and supply. The production of a vehicle gets stimulated by the demand of the customer. Consequently, the production process of that particular vehicle is responsible for stimulating the process of manufacturing as well as delivery of the necessary parts. In this manner, the company has been able to obtain the right material such as the parts in right quantity and at right time that will be required for manufacturing the vehicle. It has been observed that Toyota has been successful in achieving improved productivity along with efficiency through focusing on continuous improvement. The concept of Just in Time had evolved from the objective of continuous improvement. In Toyota, Just in Time approach has created a flexible atmosphere where all the activities focus on elimination of waste. The major aim of the company is acquired the required amount of material so that it can satisfy the actual demand. The production process of Toyota focuses on the customer. The Just in Time procedure focuses on elimination of inventories through interdependent associations in the operations for creating a strategy for the marketing activities which is customer focused. It has been observed that the Just in Time approach in Toyota helps in linking the suppliers to the shop floor through acquiring the required material from the suppliers. In Toyota, Just in Time approach is responsible for controlling the delivery procedure and managing the necessary quantity for the operation. It has been observed that the Kanban system contributes in creation of the pull for acquiring the required parts in operations and the demand of the customers is responsible for creating the initial pull of the system (Slack, Chambers and Johnston, 2010). Toyota has pioneered the Just in Time production system which is known as the zero inventoy production process. Just in Time is a manufacturing approach which is developed on the basis of three pillars. The elementary principles of Just in Time philosophy in Toyota are continuous improvement of quality, elimination of waste and a cooperative work atmosphere in the company (AMASAKA, 2009). Implementation of the Just in Time approach helped the company in minimizing the need of raw materials, work in progress along with finished goods. This method helps in reducing the time for set up and the deliveries can be coordinated from the suppliers in order to satisfy the need of production activities. It has been observed that one of the major objectives of the Just in Time method is to eliminate waste. In the production process waste refers to anything which does not add value to the procedure and cutting down the step will not affect the mechanism (Yazdani, 1995). Just in Time is the most efficient approach for managing the production operations and Kanban has been used by Toyota as an information exchange tool for different production line (AMASAKA and SAKAI, 2010). In Toyota, JIT has helped in minimizing waste of the production procedure and the defect prevention mechanism helps in enhancing the quality of the products. The organizational culture has ensured that the manufacturing team of the company has significantly focused on prevention of any defects and reduced wastes from the production process which leaded to improved productivity (Amasaka, 2002). JIT is one of the most significant aspects of the total production system of Toyota. For successful implementation of Just in Time approach, Toyota has adopted different practices such as Kanban, recruited multi skilled labors, reduced the time of set up etc. On the other hand, the respect for human system has focused on the physical movement of the employees which will contribute in adding value to the product. Toyota has empowered its employees for handling the quality issues as well as they are responsible for supervising the assembly lines (Saruta, 2006). Just in Time approach in Toyota has helped in maintaining low inventory and ensured enhanced quality though responding promptly to the technological changes. In Toyota JIT can be considered as an overall organizational phenomenon (Amasaka, 2009). 3.5. Six Sigma Lean manufacturing is an important approach implemented in the production procedure of Toyota. In order to manage the operational activities of Toyota, some other strategies have been found to be very effective (Towill, 2010). Six sigma approach of operations management has been applied in case of Toyota in order to eliminate errors along with minimizing the variability in the manufacturing procedure (Azis and Osada, 2010). Implementation of the six sigma process has contributed in ensuring minimization of the defects and enhancing the quality of products. Six Sigma is method which uses a metrics based on standard deviation (Tannock, Balogun and Hawisa, 2007). The major objective of the Six Sigma is to develop a world class organizational culture for supporting the manufacturing process where the variation will be minimized (Chiarini, 2013). 3.6. Supply Chain Management Supply chain management is considered to be one of the crucial factors for ensuring operational excellence in the business organization. Effective supply chain management contributes in enhancing the organizational efficiency followed by achievement of organizational objectives. Presently, the market can be characterized through prevalence of modern technologies and competition (Towill, 2006). It has been observed that the changes in the external business environment have led to significant changes in the organization so that the business firm can efficiently respond to the changing needs of the customers. With increased level of globalization along with customer orientation, business firms are becoming more informed decision Toyota maker with lot of alternatives. Supply chain of Toyota includes the material suppliers, distribution service and the customers. It means that the supply chain system indicates the flow of the materials along with the feedback flow of the information (Towi ll, 2007). The success of Toyota can be attributed to various manufacturing philosophy of the company. It has been focused on the cost reduction through elimination of waste. Just in Time approach, lean manufacturing system has been the major aspects of Toyota Production System which has made it more efficient. The concept of value addition has been included in the lean manufacturing chain. It has allowed the company to identify waste in the value chain which can b eliminated for enhancing the quality. The supply chain management of Toyota has majorly focused on the resources having critical significant. It has been observed that Toyota has developed Keiretsu structure which was comprised of the dependent suppliers which have been working with Toyota in a close proximity. Toyota has outsourced some parts which were found to be non critical for optimizing the value of the shareholder. Toyota has been able to develop such supply chain as the suppliers were relatively dependent on those in the intensely competitive market. The company has developed an assembly based system which is based on the JIT approach and demand pull, which has a significant association with the suppliers (Yang and Yang, 2012). It has been observed that implementation of these approaches and philosophies have helped in innovation and development of a customized supply chain (Lander and Liker, 2007). Effective cost and quality control along with innovation has helped Toyota in achievement of operational excellenc e. Additionally, customer value was maximized through the operational activities of the company (Toyota Australia, 2015). 4. Conclusion Highly competitive global automobile industry as well as scarcity of resource has leaded to development of an innovative and effective manufacturing system which is very flexible and responds to the changing need of the customers. The operations management system of Toyota has helped in reducing cost and improved the overall production system. From the above sections, it can be implied that the Toyota production system is customer focused for achieving competitive advantage. It has been found that extensive emphasis has been given on the employee empowerment and quality control. The major aim of the Toyota Production System is minimize defect and reduce cost of production. Toyota has already achieved higher productivity through implementation of different operational management approaches. Adoption of the lean manufacturing system has focused on elimination of waste, minimization of defects and declined the lead time. Toyota has been able to develop an organizational culture of efficiency and employees are empowered to solve problems during the manufacturing process. It has been observed that adoption of this approach assisted Toyota in innovation of its product along with maintenance of high quality through the objective of continuous improvement. Implementation of Just in Time approach has helped in maintain low inventory and declined the cost. Adoption of JIT has emphasized on scheduling material. The principal aim of the production system in Toyota is to offer superior quality product to the customers at the lowest possible cost. At each production stage, the concept of production has incorporated quality. JIt approach helps the organization in obtaining the right information regarding demand and the production is designed accordingly. The successful supply chain management of Toyota has also contributed in achieving operational excellence. 5. References Adler, (2002). Flexibility versus efficiency? A case study of model changeovers in the Toyota production system.International Abstracts in Operations Research. Amasaka, K. (2002). New JIT: A new management technology principle at Toyota.International Journal of Production Economics, 80(2), pp.135-144. Amasaka, K. (2009). An intellectual development production hyper-cycle model new JIT fundamentals and applications in Toyota.IJCENT, 1(1), p.103. Amasaka, K. (2014). New JIT, New Management Technology Principle: Surpassing JIT.Procedia Technology, 16, pp.1135-1145. AMASAKA, K. (2009). THE FOUNDATION FOR ADVANCING THE TOYOTA PRODUCTION SYSTEM UTILIZING NEW JIT.Journal of Advanced Manufacturing Systems, 08(01), pp.5-26. AMASAKA, K. and SAKAI, H. (2010). EVOLUTION OF TPS FUNDAMENTALS UTILIZING NEW JIT STRATEGY: PROPOSAL AND VALIDITY OF ADVANCED TPS AT TOYOTA.Journal of Advanced Manufacturing Systems, 09(02), pp.85-99. Azis, Y. and Osada, H. (2010). Innovation in management system by Six Sigma: an empirical study of world class companies.Lean Six Sigma Journal, 1(3), pp.172-190. Berk, E. and Toy, A. (2009). Quality control chart design under Jidoka.Naval Research Logistics, 56(5), pp.465-477. Chiarini, A. (2013). Relationships between total quality management and Six Sigma inside European manufacturing companies: a dedicated survey.IJPQM, 11(2), p.179. Chun Wu, Y. (2003). Lean manufacturing: a perspective of lean suppliers.Int Jrnl of Op Prod Mnagemnt, 23(11), pp.1349-1376. de Bucourt, M., Busse, R., Gttler, F., Wintzer, C., Collettini, F., Kloeters, C., Hamm, B. and Teichgrber, U. (2011). Lean manufacturing and Toyota Production System terminology applied to the procurement of vascular stents in interventional radiology.Insights Imaging, 2(4), pp.415-423. Fang, S. and Kleiner, B. (2003). Excellence at Toyota motor manufacturing in the United States.Management Research News, 26(2/3/4), pp.116-122. Gaither, N. and Frazier, G. (2002).Operations management. Australia: South-Western/Thomson Learning. Greasley, A. (2008).Operations management. Los Angeles: SAGE Publications. Heizer, J. and Render, B. (2001).Operations management. Upper Saddle River, N.J.: Prentice Hall. Jayaram, J., Das, A. and Nicolae, M. (2010). Looking beyond the obvious: Unraveling the Toyota production system.International Journal of Production Economics, 128(1), pp.280-291. Kumar, S. and Suresh, N. (2009).Operations management. New Delhi: New Age International. Lander, E. and Liker, J. (2007). The Toyota Production System and art: making highly customized and creative products the Toyota way.International Journal of Production Research, 45(16), pp.3681-3698. Lee, B. and Jo, H. (2007). The mutation of the Toyota Production System: adapting the TPS at Hyundai Motor Company.International Journal of Production Research, 45(16), pp.3665-3679. Li, J. (2013). Continuous improvement at Toyota manufacturing plant: applications of production systems engineering methods.International Journal of Production Research, 51(23-24), pp.7235-7249. Murray, L. (2012). Kaizen usage to drive continuous improvement.CFW Plexus, (AACCI 2012 Annual Meeting). Osagie, S. (2009). Lean everywhere [lean manufacturing].Engineering Technology, 4(4), pp.66-67. SAKAI, H. and AMASAKA, K. (2006). TPS-LAS MODEL USING PROCESS LAYOUT CAE SYSTEM AT TOYOTA: ADVANCED TPS , KEY TO GLOBAL PRODUCTION STRATEGY NEW JIT.Journal of Advanced Manufacturing Systems, 05(02), pp.127-140. Saruta, M. (2006). Toyota Production Systems: The Toyota Way and LabourManagement Relations.Asian Bus Manage, 5(4), pp.487-506. Slack, N., Chambers, S. and Johnston, R. (2010).Operations management. Harlow, England: Financial Times Prentice Hall. Society of Manufacturing Engineers, (2001). Manufacturing insights: an introduction to lean manufacturing.Journal of Manufacturing Systems, 20(1), p.70. Stevenson, W. (2005).Operations management. Boston: McGraw-Hill. Tannock, J., Balogun, O. and Hawisa, H. (2007). A variation management system supporting six sigma.Journal of Manufacturing Technology Management, 18(5), pp.561-575. Towill, D. (2006). Handshakes around the world [Toyota production system].Manufacturing Engineer, 85(1), pp.20-25. Towill, D. (2007). Exploiting the DNA of the Toyota Production System.International Journal of Production Research, 45(16), pp.3619-3637. Towill, D. (2010). Industrial engineering the Toyota Production System.Journal of Management History, 16(3), pp.327-345. Towill, D. 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Tele Education Essay Example For Students

Tele Education Essay 1.0 INTRODUCTION 1.1 Background of Tele-education Tele-education has a longhistory beginning with systems like that for teaching children in AustralianOutback, the British Open University and other such organizations. These builton the idea of correspondence courses where course materials are sentperiodically by post and augmented the experience with broadcasts either onradio or on TV. The problem of student isolation was addressed partially throughtechniques such as telephone access or two-way radio links with teachers. At theend of 1980s, the vest majority of distance education throughout the worlds wasstill primarily print-based. Technologies used for distance education areevolving from primarily one-way technologies and applications such ascomputer aided learning, computer based training and computer aided instruction,to more two-way technologies and applications such as computer mediatedcommunications and computer conferencing systems for education. The significanceof two-way te chnologies is that they allow foe interaction betweenparticipant and tutors, and perhaps even more significantly amongst participantthemselves. This development has allowed and in some senses force researches tolook more closely at the impact of educational environment, on the studentslearning experience. In the future, it is expected that thetelecommunications-based technologies to become the primary means of delivery ofdistance teaching. The reasons for this are as follows: ? a much widerrange of technologies are becoming more accessible to potential distanceeducation participants ? the costs of technological delivery are droppingdramatically ? the technology is becoming easier to use for both tutorsand learners ? the technology is becoming more powerful pedagogically? education centers will find it increasingly difficult to resist thepolitical and social pressures of the technological imperatives. 1.2 TheEmergence of Tele-education Radical changes in the computing infrastructure, spurred by multimedia computing and communication, will do more than extend theeducational system, that is revolutionize it. Technological advances will makeclassrooms mush more accessible and effective. Today, classroom educationdominates instruction from elementary school to graduate school. This method hasremained popular for a very long time and will probably persist as the mostcommon mode of education. However, classroom education has its problems, that isthe effectiveness decline with increase in the number of students per class. We will write a custom essay on Tele Education specifically for you for only $16.38 $13.9/page Order now Other pressures affect the instructors, many of whom are not experts in thematerial they must teach, are not good performers in class, or simply arenot interested in teaching. The biggest limitation of the classroom instructionis that a class meets at a particular time in a particular place. Thisessentially requires all students and the instructors to collect in one spot fortheir specified period. But with the emerging technology, these problems can beovercome. 1.3 Reasons for studying Tele-education The current Tele-educationsystems that have been applied in some countries are generally of multipointtransmission technique. It is found that, this kind of transmission techniquehaving several problems or defects. Mostly, problems raised during theapplication of the system. One of the significant problems raised is that, forthe multipoint transmission, the signals or information transmitted by thesender do not completely received by the receiver. This problem is might be dueto error tha t occurs during the transmission of the signals or information. Another problem is lag of transmission. For this case, the signals orinformation transmitted do not arrive at all the receiver at the same time, forexample, the question raised by the lecturer might not received by the studentsat the same time and this is not a good environment for Tele-education system. Some receiver receives the signals earlier than the others and some later oreven not receives at all. Therefore, it is important to study the Tele-educationtechnology from time to time to overcome these problems so that theTele-education system could provide a more effective way of learningenvironment. In order to have a lecture from, for example, a very famousprofessor from other country would require him to come at our place. But theamount of money spent for paying him to give lecture would be very expensive andthis also would cause troublesome for him. However, this problem can be solvedwith Tele-education system in which the professor does not need to go anywhereelse to give his lecture. This would save a lot of expenses and time. Anotherreason is that, in normal classes the learning process would not be veryeffective if the number of students in a class is very big. This is because thelecturer alone can not coordinate such a large class. With Tele-educationsystem, one lecturer c ould deliver his lecture to as many students as possibleeffectively in a way that a large number of students from different sites havingthe same lecture at once. 1.4 Purpose of Research The purpose of this researchis to study the current Tele-education system that has been applied in somecountries. This study covers the background of Tele-education; that is itsdefinition, the publications of Tele-education; that is any papers that discussabout Tele-education as a whole, the performance of applied Tele-education, andalso the technology of Tele-education; that is its network architecture. But themain purpose of this study is to understand the Tele-education system that havebeen applied in another country and try to implement it in our country. 1.5Acronyms ATM Asynchronous Transfer Mode CCITT Committee ConsultatifInternational Telegraphique et Telephonique CPE Customer Premises Equipment IPInternet Protocol ISDN Integrated Services Digital Network ISO InternationalStandard Organization JAMES Joint ATM Experiment on European Services LAN LocalArea Network MAC Medium Access Control Mbone Multicast Backbone PC PersonalComputer POP Point-of-Presence PVC Permanent Virtual Channel QoS Quality ofService RAT Robust Audio Tool SLIP Serial Line Internet Protocol TCP-IPTransmission Control Protocol Internet Protocol TES Tele-Educational ServiceUI User Interface VIC Video Conferencing Tool VP Virtual Path VPN VirtualPrivate Network VSD Virtual Student Desktop WAN Wide Area Network WWW World WideWeb XC Cross Connect 2.0 METHOD OF INVESTIGATION Since Tele-education is a verynew technology that is popularly discussed today, it is quite difficult for meto find any books that discuss about Tele-education from the library. Therefore,the easiest and the fastest way to gather information relating this project isvia the Internet. I have surfed and found many interesting sites that discussabout Tele-education. Besides surfing, I also have contacted several people whoare involved in t his area, Tele-education, by e-mail . But unluckily, this doesnot really help because most of them did not reply. Besides using the Internet,I also get the information for this project from the IEEE Database at thelibrary of Universiti Telekom. 3.0 BACKGROUND STUDY 3.1 Definition ofTele-education What is Tele-education? Before discussing about whatTele-education means, lets look at what distance learning is. This is becauseTele-education and distance learning are very related to each other. Distancelearning is the acquisition of skills and knowledge through electroniccommunications that allow student and instructor to be separate in either intime or space. The to distance learning is asynchronous learning which canbe defined loosely as learning at different time. It is a highly flexible methodof training because the sender and receiver do not need to be synchronized inspace or time. But Tele-education is more than that of distance learning. InTele-education, not only asynchronous bu t synchronous learning is also madepossible. In other words, Tele-education is the evolution of distance learning. As stated before, asynchronous learning environment is not real-timeenvironment. It is a self-study-based application and is accessed via theInternet to a server. The requirement to the student is only an ordinary PC withstandard software and Internet access. This application is applicable for alarge amount of users who can access the course independent of each other. Thecombination of the lecture-part, group-work-part, and self-study-part is anothertype of Tele-education learning environment, which is synchronous learning. Itis a real-time environment. In this environment, students and lecturers caninteract with each other simultaneously. Tele-education use the technology ofvideo teleconferencing that allows two or more parties at different geographicalarea to interact with each other or to have learning process together. Butpeople usually get confused whether video teleconferencing can be considered asTele-education as well. Tele-education is actually different with videoteleconfer encing in a way that Tele-education usually involve a large number ofpeople as compared to video teleconferencing, that is, it is in videoteleconferencing many people use a single monitor to see other people at otherarea but in Tele-education, students have their own monitor that can be used notonly to see their lecturer and colleagues but also to send and receiveeducational materials. 3.2 Publications of Tele-education There are many papersdiscussing about Tele-education. Most of these papers cover only the general oroverall scope of Tele-education. The area of discussion on Tele-education can besummarized as the following: ? Tele-education service ? Content ofTele-education ? Network architecture ? performance ofTele-education ? operation and management of Tele-education ForTele-education service, it describes about what multimedia tele-service andhyper media service is, and how it can be integrated into Tele-educationservice. It also describes about what Tele-education service fa cilitate. Contentof Tele-education describes about the style or mode of Tele-education system,that is, what kind of education style used, and how the lecture notes or anymaterials delivered to all the students. For network architecture, it describesabout the protocol used for the Tele-education system and its networkinfrastructure. Performance of Tele-education covers the performance of serviceof Tele-education and also the network performance. The description of theseperformances is from the customer point of view. For the operation andmanagement of Tele-education, it describes about what should be taken intoconsideration in order to provide a well managed Tele-education service. 3.3Examples of Systems From the study of materials gathered, there are generallythree examples of Tele-education system that have been applied in the Europe andCanada. Those examples are: ? Tele-education NB ? Delta s VirtualCollege ? ACTS Project AC052 (RACE Project Report) The purpose of lookinginto thes e examples is to try to understand what kind of Tele-education systemis implemented, how Tele-education can be implemented, to know what are therequirements to implement it, and what considerations should be taken intoconsideration for implementing it. 3.3.1 Tele-education NB Tele-education NB isimplemented at the University of New Brunswick, Canada. The present physicalnetwork consists of three independent networks that operate on telephone lines;? Voice ? SMART 2000 computer teleconferencing ? ComputerMediated Communications using NBNet The SMART 2000 bridge for computer softwaresharing and audiographic teleconferencing is owned and operated by theTele-education NB. This is accessed by simple dial connections using ordinarytelephone lines. This allows for the computer monitor at each site to showimages created by users at the other sites. The software can be used like anelaborate electronic blackboard, overhead projector, or slide projector. Inaddition, it is being used for softwa re sharing at multiple locations. Datacommunications are transmitted over NBNet using a SLIP server which resides in auser friendly simple menu front-end created by Tel-education NB to permit easyaccess to NBNet and to facilities available. Students and teachers can accessNBNet for uploading and downloading assignments and other course materials. ACD-ROM server is being set up at the central site and at the University of NewBrunswick library for permitting access to different databases. Tele-educationNB also supports an on-line learning center with a file server located at MountAllison University. Information of relevance distance education and the networkin particular can be accessed there. In Tele-education NB, a special listserv iscreated for internal communications among different sites. As an integral partof the provinces electronic information highway, Tele-education NB issupporting the development of an open, distributed network, taking advantage ofmedia available. The most w idely used delivery modes are audio teleconferencingwith SMART 2000, as well as videoconferencing. However, it is not limiting thenetwork to any one technology, or suite of technologies. It is activelypromoting experimentation and cooperation in the reception and delivery ofcourses using other software and media. Tele-education NB placed routers in theCommunity College Campus in each region, and other sites in regions that do nothave a college. Initially it operates using 56K connections and will move T1. SMART 2000 runs not only on regular telephone lines but also on LANs and WANsusing Novell, TCP-IP and other telecommunication protocols. Tele-education NBare now experimenting with synchronous transmissions using the TCP-IP protocolon NBNet. The Picturetel videoconferencing units existing in province all areCCITT compatible. Tele-education NB has provided the guidelines for selectingappropriate technology for its network as follows: ? The network shallexperiment with different technologies and endeavor not to rely on any onetechnology or any supplier. ? Existing equipment and distance educationsites in the province shall be integrated into the network wherever possible. ? The network shall establish computer teleconferencing and computerconferencing links among the sites, including access to electronic informationhighway and the Internet. ? Satellite delivery and reception capabilitiesand upgrading of sites to PC-based videoconferencing will be investigated forimplementation in future. ? Other optional equipment may be placed insites at the request of users and institutions such as MACs and CD-ROMs. ? The network should be compatible as much as possible with otherprovinces and regions. 3.3.2 DELTAs Virtual College Deltas Virtual College isimplemented in Denmark (Europe). It offers the opportunity for students toparticipate in desktop Tele-education from their homes or offices. This conceptmeans that individual students participate in Tele-educational courses using adesktop computer online connected to a course provider. The user interface is acommon Web browser, that is, Netscape Web-browser, extended with looselyintegrated audio and video tools. The educational environment applies themetaphor of a virtual college. The idea is that students access DELTAs virtualcollege server when participating in a course. The user interface looks like theplan of a college. From the college hallway, the student can enter differentrooms with different functions. Those rooms are: ? classrooms whereon-line lectures and presentation take place, ? group rooms where on-linecooperative work takes plac e, ? studies where off-line study such asself-study material, exercises, slides from previous lectures, supplementarymaterial and links to other sites on the Web take place, ? teacheroffices where it is furnished with course administration tools, ? tearoom where it is used for informal chat and social contact with fellow studentsduring break. The following figure, the floor plan, illustratesthose rooms: Figure 1 : The floor plan The goal of this virtual college is tointegrate different modes of teaching and learning. This includes synchronousmode like on-line lectures and group exercises as well as asynchronous mode likeinteractive self study, participation and threaded bill board conferences andsharing of documents. The virtual college is run primarily in a local networkenvironment in order easily to monitor and control the students and technology. Then, when there are several countries participate, each sites are connected bythe JAMES (Joint ATM Experiment on European Services) broadband network. 3.3.3ACTS Project AC052 (RACE Project Report) This is a big project onTele-education. It covers the whole aspects that should be taken intoconsideration for implementing Tele-education in Europe such as service aspects,management aspects, network architecture, etc. In this project, there areseveral trials have been done in order to obtain an effective Tele-educationsystem. The details of this will be discussed later throughout this report. 4.0CONSIDERATIONS It is not easy to find materials or any papers reporting thearchitecture of Tele-education. Most of the materials found are basicallydiscussing about the general idea on what Tele-education system is, for examplesome papers discuss about the general system of a Tele-education serviceoffered, its advantages over current educational environment, etc. However, Imanaged to find a very interesting material discussing about Tele-education as awhole, that is the ACTS Project AC052 (RACE Report Project). Therefore, I choosethis report as my main reference in doing my study on Tele-education overallsystem description covering the architecture. There are basically five maintopics that are going to be discussed in quite detail regarding theTele-education as a whole in this report. These main topics are: ?Tele-education service ? Tele-education content ? Networkarchitecture of Tele-education system ? Performance of Tele-educationservice ? Operation and management of Tele-education service 4.1Tele-education Service The multimedia tele-service provides both core andmanagement services. The multimedia tele-services are briefly described asVideo/audio conferencing service, which based on the MBONE (Multicast Backbone)tools VIC (video conferencing) and RAT (audio conferencing). Hypermedia serviceallows access to be provided to hypermedia information stored on a WWW server. .u24e6a3d08f7c3c78b429a4261ececc65 , .u24e6a3d08f7c3c78b429a4261ececc65 .postImageUrl , .u24e6a3d08f7c3c78b429a4261ececc65 .centered-text-area { min-height: 80px; position: relative; } .u24e6a3d08f7c3c78b429a4261ececc65 , .u24e6a3d08f7c3c78b429a4261ececc65:hover , .u24e6a3d08f7c3c78b429a4261ececc65:visited , .u24e6a3d08f7c3c78b429a4261ececc65:active { border:0!important; } .u24e6a3d08f7c3c78b429a4261ececc65 .clearfix:after { content: ""; display: table; clear: both; } .u24e6a3d08f7c3c78b429a4261ececc65 { display: block; transition: background-color 250ms; webkit-transition: background-color 250ms; width: 100%; opacity: 1; transition: opacity 250ms; webkit-transition: opacity 250ms; background-color: #95A5A6; } .u24e6a3d08f7c3c78b429a4261ececc65:active , .u24e6a3d08f7c3c78b429a4261ececc65:hover { opacity: 1; transition: opacity 250ms; webkit-transition: opacity 250ms; background-color: #2C3E50; } .u24e6a3d08f7c3c78b429a4261ececc65 .centered-text-area { width: 100%; position: relative ; } .u24e6a3d08f7c3c78b429a4261ececc65 .ctaText { border-bottom: 0 solid #fff; color: #2980B9; font-size: 16px; font-weight: bold; margin: 0; padding: 0; text-decoration: underline; } .u24e6a3d08f7c3c78b429a4261ececc65 .postTitle { color: #FFFFFF; font-size: 16px; font-weight: 600; margin: 0; padding: 0; width: 100%; } .u24e6a3d08f7c3c78b429a4261ececc65 .ctaButton { background-color: #7F8C8D!important; color: #2980B9; border: none; border-radius: 3px; box-shadow: none; font-size: 14px; font-weight: bold; line-height: 26px; moz-border-radius: 3px; text-align: center; text-decoration: none; text-shadow: none; width: 80px; min-height: 80px; background: url(https://artscolumbia.org/wp-content/plugins/intelly-related-posts/assets/images/simple-arrow.png)no-repeat; position: absolute; right: 0; top: 0; } .u24e6a3d08f7c3c78b429a4261ececc65:hover .ctaButton { background-color: #34495E!important; } .u24e6a3d08f7c3c78b429a4261ececc65 .centered-text { display: table; height: 80px; padding-left : 18px; top: 0; } .u24e6a3d08f7c3c78b429a4261ececc65 .u24e6a3d08f7c3c78b429a4261ececc65-content { display: table-cell; margin: 0; padding: 0; padding-right: 108px; position: relative; vertical-align: middle; width: 100%; } .u24e6a3d08f7c3c78b429a4261ececc65:after { content: ""; display: block; clear: both; } READ: Problems in Kuwait EssayThe WebStore service is a managed WWW based multimedia document store, whichallows users to store and retrieve arbitrary documents (text, video, audio,etc.), using the well-known interface of the WWW. The management of the WebStoreincludes subscription, accounting and access control. A mapping between thelearning forms and the multimedia teleservices has resulted in a list of fourbasic paradigms: a) Self-study ? Individual work with web based coursematerial including exercises and discovery/reference search. ? Thisparadigm is supported by the hypermedia and WebStore services. b) Lecture? Teacher to class presentation. ? Supported by the conferencing and hypermedia services. c) Group work ? Discussions, exercises orproject work performed by the students in groups. This paradigm can also includeshared discovery/reference search. ? It is supported by conferencing,hypermedia, and WebStore services. d) Consultation ? Student to tutorconsultation ? Supported by video/audio conferencing and hypermediaservices. In order to support these four paradigms the multimedia services areintegrated into a Tele-educational Services (TES) which provides both the coreservice and the management service functionality. The core Tele-educationalservice provides two user interfaces, one for the teacher and one for thestudents. In Tele-educational service, each course, presented as part ofTele-educational service, would involve the rendering and seamless integrationof audio, text, graphics/bitmaps and appropriate video segments, to suit thepresentation of the course material. An educational service would alsofacilitate the interaction of course participa nts with one another in classdiscussions, as well as with the course tutor. In this way, a course tutor canguide debates on issues arising from course material and allow participants toexchange views and share experience. This interaction is very important, asparticipants need to be encouraged to learn both from the tutored course as wellas from each others practical experience. This forum of discussion alsosupports the tutor in assessing feedback from the participants concerning thecomprehension, benefit and effectiveness of a course for participants. Theeducational service could also facilitate access to simulation environments andlive systems, which are parts of the participants course material. Forexample, it could provide access to specific commercial database information,which would be part of a Database Modeling course. In this way, access may begained to systems and information, which would otherwise not be available on theparticipants site. Course could be taken when the pa rticipants work schedulespermitted. Similarly, participant/participant interaction could be scheduledflexibly. An educational service can be seen as incorporating severalinteraction (tele-services) and course presentation mechanism, for example,multimedia presentation tools conferencing, e-mail or notice board systems. Thefollowing is an example of service layer used in the ACTS Project AC052: Figure2 : Service Layer In the ACTS Project AC052, there are two Tele-educationalcourses offered as a trial of the management service. These courses are An Introduction to ATM and An Introduction to Relational Databasesand SQL . 4.1.1 An Introduction to ATM The course includes bothsynchronous and asynchronous delivery methods. The duration of the course isthree to four days with approximately three hours of teaching and studying eachday. The course consists of five lectures, three self study modules and threegroup exercises with a follow-up discussion of the results. The differentmodules and modes of the course are conducted in a Tele-educational environmentwhich includes course outline information, a database of participants withpictures and CVs, a WWW billboard supporting off-line discussions, access to aWebStore and a tea-room which participants can visit for informal chats. Thelectures are performed by using video/audio conference tools. A system was usedto show slides on the participants web-browsers. The self study modulescontained web pages with information to read and small built-in exercises. Thegroup exercises consist of a number of questions to be answered by the group andreturned to the teacher for correction afterwards. When the teacher hascorrected the answers they are discussed in a conference with all theparticipants. In the first trial a shared editor was introduced for use in groupexercises. The shared editor is a tool for synchronous collaboration on smallertexts, and is meant to complement the chat and whiteboard tools used in earliertrials. An illu stration of the new shared editor can be found below. In thesecond trial, a new floorcontrol-system for use during lectures as well as acomplete new graphical design of the virtual learning environment was tested. The floorcontrol system was used by the teacher during lectures, to determinewhich students wanted to ask a question, and to mute or unmute the microphonesand video cameras accordingly. A new graphical design of the User Interface (UI)was introduced, in an attempt to create an even more homogenous UI. Thefloorplan metaphore was kept, but new images and controls where implementedthroughout the environment. 4.1.2 An Introduction to Relational Databases andSQL This course covered the theoretical principles of relational databasetechnology as well as supporting the hands-on skills of using relationaldatabase language (SQL). Students took the course over a three day period, fortwo hours each day. At the beginning of the course a one hour lecture outlinedthe objectives of the course and provided an introduction to the topics. Theeducational content comprised of text, graphics, and animation and was dividedinto four sections, consisting of a total of twenty one modules (a moduletypically be ing 1-5 pages). The course was made available via the ProspectTele-educational environment. On accessing the course, a separate coursewarebrowser window was opened, called the Virtual Student Desktop (VSD). All studentinteractions with the courseware are facilitated via this VSD. TheTele-educational environment is also accessible by the student for conferencingand synchronous interaction. The VSD is rendered as a set of WWW windows,frames, tool bar and icons. All native WWW browser buttons are suppressed(hidden) so as not to distract the user from the main goal of education. A toolbar specially designed for educational use is provided by the VSD at the bottomof the screen. From this tool bar the student is able to contact tutors orfellow students (asynchronously), access external systems, as well as navigateand interact with the educational course material. Figure 3 illustrates a pagefrom a module in the course, and shows the educational toolbar at the bottom ofthe screen and an ind ex of the topics dealt with by this particular module inthe course on the left hand side of the screen. Figure 3 : page from module inthe course Overall the course comprised several different types of information:Administrative (i.e. how to use the course etc.); A database of (self contained)modules; Indexes or Roadmaps of specific courses through various modules;Evaluation Forms and a Case Study. The roadmaps were important as the modulescan be combined in several ways to satisfy the different requirements fordifferent student objectives. Each roadmap corresponds to different learningobjectives of the RDBMS course. Thus the roadmaps provide a means of re-usingexisting modules with as little redundancy as possible of educational materialand administrative overhead. A significant feature of the system was to providedirect access to a real commercial RDBMS via the same interface as theeducational course. The relational DBMS is seamlessly integrated into thestudent educational desktop. Thus the tool bar offered by the VSD contains anicon which allows students to issue SQL queries on a live database. The idea ofthis is to deliberately blur the distinction between the educational environmentand the target systems. This encourages students to try out variousparts of the course before attempting a larger project. Another feature was theability of the student to store references to distinct locations in the coursematerial (bookmarks). Traditionally these are stored locally on the studentsmachine. However this has disadvantages as students rarely use the same machineall the time. The VSD allows such bookmarks to be stored within the educationalservice and are thus (privately) accessible to an individual student at anytime. Also if the student has logged off the course and logs back on, the VSDallows him/her the ability to resume at his/her most recent position or restartat the beginning. Various forms of on-line tutorials are embedded into thecourse. True or False and Multiple Choice Questions are supported,with automatic correction and notification of marks to the student. Form based(short unstructured text style) answers are also facilitated in some tutorials. In these cases the student answers are automatically delivered to course tutorsfor subsequent correction. Also integrated into the course are evaluation formswhich, when completed, are automatically submitted and stored for later analysisby course tutors. The VSD provides buttons to contact other class members or toseek tutor assistance. Again, this is offered via WWW forms and integratedtransparently with an email delivery system. 4.2 Tele-education Content Thereare several modes of educational interaction, which could be supported by avirtual theatre/study room. These would include lecture presentation, coursematerial presentation and browsing, self-study, group work (sharedapplication/work, class discussions, group presentations), consultation(tutor/participant, participant/participant), tutorial sessions, virtual coffeeroom/virtual lounge, and continuous assessment. There are also some other formof learning that have been identified. These forms of learning are: ?Self learning ? delivery of formatted courses material for students ownstudy ? Lecture presentation ? a one-to-many presentation by thetutor of course or organizational material. ? Exercises ? thefacility to perform exercises either in groups or individually ? Projectwork ? the development of sizeable projects using software outside theteaching environment. ? Discovery/Reference research ? ability tolocate and access background or supplemental learning material ?Seminar/Class discussion groups ? many-to-many communication betweenparticipants. ? Consultation ? private one-to-one communicationbetween participants. There is some overtap between these learning forms. Forexample, exercises, project work, discovery/reference search can be part of theself-learning form, but all of learning forms are listed here for completeness. It has been pointed out that not only should the different modes of teaching besupported in the Tele-educational environment but also the different styles oflearning adopted by the students need to be supported. So for instance studentswho like to annotate their work or their course material should be facilitatedin doing so. This is very much in the spirit of hypertext origins of the WWW. Another point raised is that multimedia activity in the virtual classroom shouldbe captured and associated with relevant course material. For instance, theteachers comments on a particular slide could be captured with the slide inquestion. Also the conversation of students working on group could also berecorded and stored with the exercise. Course material could be presented as ahyper-document with the participant capable of navigating through the documentor choosing the prescribed ordering of the presentation. In addition, theparticipant could also be given access to the more traditional learningmaterial, for example, notes, books, etc. Course assignments could also beelectronically submitted to promote fast feedback on performance. An importantelement of assignments and project work is the need to allow participants toco-operate in groups. 4.3 Network Architecture of Tele-education System From theapplications point of view, network operates as IP (Internet Protocol) networkrouting both multicast and unicast IP packets. Connection from network level tothe Q-adapters managing the switches communicate via ISO stack over X.25 links,but apart from this instances all network infrastructure is in support of IPtraffic. This network structure connects seven sites. The aim of the logicalnetwork infrastructure is to provide stable network interconnections as well asto be managed to some extent by the network management, and to provide aworking, broadband network infrastructure while also supporting an enterprisemodel suitable for multi-domain environment. For the separate customer networks,each sites posses of LANs of Ethernet, or mixed ATM/Ethernet LAN technologies. For maximum efficiency of scarce international, broadband resources, only onesite in each countries (that taking part in Tele-education system) areconnected. The connection, internationally connected customer sites access thepublic network ATM service via an ATM cross-connect (ATM XC) providing ATMpublic network providers Point-of-Presence (POP) in each of relevant countries. Each customer sites posses ATM Customer Premises Equipment (CPE) which is usedto interconnect ATM public network with local routers. For the connection withinthe same country, it is performed via leased lines between routers atinternationally connected customer sites and sites not connected to ATM publicnetwork provider. The ATM CPEs at internationally connected sites and routers atall customer sites managed by VPN (Virtual Private Network) provider. It isperformed in concert with management of ATM public service by VPN provider toprovide Intranet style connectivity between hosts on customer site LANs. Thisnetwork is quite complicated because it connects seven sites in four countriesand consisting of the following core components: ? Four ATM LANs ?Seven Ethernet based LANs ? Four ATM Cross Connects ? Eight staticIP routes ? Seven multicast routers ? Two 2 Mbps leased lines? Ten International ATM links (virtual path) ? One basic rate ISDNlink The following is the figure of logical net work infrastructure: Figure 4 :Logical Network Infrastructure. The ATM infrastructure that represents ATMpublic network provider consists of a single ATM XC at each internationallyconnected sites. These XCs are interconnected by permanent VPs (Virtual Paths). The ATM CPE at each site based on one or more Fore System ASX-200 switches. Itis employed as logically separate ATM LANs besides as providing ATM accessbetween public network and routers at each site. The following is the figure ofATM configuration. Figure 5 : ATM Configuration. The IP configuration consistsof routers at each connected sites being connected by Permanent Virtual Channel(PVC) running over VPs. The routing function at each site performed either bydedicated hardware router or by workstations running routing daemon software. Routing of multicast IP packets (used for multimedia conferencing applications)is not fully supported by most current IP routers, therefore, routing performedby multicast routing daemon (mrouteds) running on workstations. The mrouteds areinterconnected by unicast IP tunnels, which can be used to be routed via routerstogether with all other unicast traffic. The IP tunnels between mrouted atinternationally connected sites used the second sets of VPs. This supportspartition of multicast traffic from other unicast traffic and thus enablesprovision of more deterministic Quality of Service (QoS) for multimediaconferencing application. For external infrastructure, the aim is to provideinternational ATM links between IP routers at the customer sites. Parallel VPsare used between each pair of sites; one for multicast routing and another onefor unicast routing. Figure 6 : The network configuration Reflecting thecontemporary trends in multimedia and information services, all softwarecommunicati on is over IP, including management system traffic. For the networkinfrastructures that are conducted at a single site, the requirement its networkis fairly simple, requiring simply Ethernet connection to support IPcommunication between PCs and workstations. If the system includes themanagement of connections over IP switches, then the network infrastructurewould include both a representative public network ATM cross connect andcustomer premises network ATM work-group switch (a FORE systems ASX200). Theseare connected and configured with multiple VPs to emulate a network with alarger number of nodes. IP routing functions in this network are provided by theSPARC workstations with ATM interface cards performing IP forwarding. Thefollowing is the network configuration of this kind of network: Figure 7 :Network configuration For this network configuration, the TES Customer is ableto request the set-up of a new connection to the TES provider. The TES providerthen requested the VPN provid er to do likewise. The VPN provider made a requestto the Public Network Provider and Customer Premises Network Provider to ensurethat the end-to-end IP/ATM connection was in place for the TES Customer. This isthe goal for the configuration scenario. One of the most important on an ATMnetwork level management system is to provide end-to-end connectivity acrossconstituent ATM network element, and so support the connectivity provisioningwith fault management and quality of service features. Challenged by theserequirements, a system that is able to set up ATM Virtual Paths and to correlatefaulty conditions, determining how these fault effect the connectivity for eachend user has been built. The following is the Network infrastructure of thissystem: Figure 8 : Network infrastructure The figure shows that all the networkequipment is connected to one Ethernet hub, that is, the hub that acts as abackbone for one Public Network domain and two Customer Premises Networks. Inreality, this hub c ould be partitioned into a number of internets that areinter-connected by routers, also known as the Internet. For the network that isrequired to operate over six sites in four different countries, would require amuch more comprehensive network infrastructure. This infrastructure consisted ofan ATM VP service, leased lines, and the internal ATM and IP networkinfrastructure. The following is the example of this network infrastructure :Figure 9 : Network infrastructure 4.4 Performance of Tele-educational Service4.4.1 Courses There were two courses, both aimed at students with above averageprior knowledge of computing and/or computer networks. The first, anintroduction to SQL, was a self-study course, consisting mainly of modules ofwritten text with assessments based on these. The second course, an introductionto ATM, was led by a tutor and involved varied methods of delivery, includinglecture/seminar, individual study and group work. Students were thereforeexpected to interact both wi th one another and with the tutor. This course, too,included assessment modules. Both of the courses were offered over a three-dayperiod and students were expected to participate for three half days. Withinthis time, those taking the SQL course was able to pace their own study. On theATM course, the students use of the different resources was timetabled anddirected by the tutor. Time was divided between events, such as lectures, atwhich all students were expected to be present, and study time, during whichthey would work through a series of modules, with assessment associated witheach one. 4.4.2 Students There were 16 students on the more interactive of thetwo courses, the Introduction to ATM, and a similar number on the self-pacedstudy course, An Introduction to SQL. All the students appeared to beexperienced computer users. This has to be accepted as necessary in a trial suchas this , which takes place in the context of a research project which usesleading edge technology, some of it is still being tested. The prototypicalnature of parts of the system may make unusual demands on the students, such asimposing unexpected delays. Having students who appreciate the difficulties maywell be important. Having said this, it appeared that although they wereknowledgeable about computers, these students were not experts in networkedmultimedia technology, and did need some initial training in the use of thesoftware. This was given prior to the start of the course. The courses wereclearly directed at this target group, as their titles suggest. The studentsalso stated that they had a genuine wish to learn the subjects being offered andthat this was a major motivating factor. They were also paid for theirparticipation, which may have helped improve their persistence when there weretechnical hitches. 4.4.3 System The system used for the ATM course is describedhere. Those taking the SQL course used only those parts suited to self study. .u3cfd1ed76b2a6fa285d15716c66b4e2b , .u3cfd1ed76b2a6fa285d15716c66b4e2b .postImageUrl , .u3cfd1ed76b2a6fa285d15716c66b4e2b .centered-text-area { min-height: 80px; position: relative; } .u3cfd1ed76b2a6fa285d15716c66b4e2b , .u3cfd1ed76b2a6fa285d15716c66b4e2b:hover , .u3cfd1ed76b2a6fa285d15716c66b4e2b:visited , .u3cfd1ed76b2a6fa285d15716c66b4e2b:active { border:0!important; } .u3cfd1ed76b2a6fa285d15716c66b4e2b .clearfix:after { content: ""; display: table; clear: both; } .u3cfd1ed76b2a6fa285d15716c66b4e2b { display: block; transition: background-color 250ms; webkit-transition: background-color 250ms; width: 100%; opacity: 1; transition: opacity 250ms; webkit-transition: opacity 250ms; background-color: #95A5A6; } .u3cfd1ed76b2a6fa285d15716c66b4e2b:active , .u3cfd1ed76b2a6fa285d15716c66b4e2b:hover { opacity: 1; transition: opacity 250ms; webkit-transition: opacity 250ms; background-color: #2C3E50; } .u3cfd1ed76b2a6fa285d15716c66b4e2b .centered-text-area { width: 100%; position: relative ; } .u3cfd1ed76b2a6fa285d15716c66b4e2b .ctaText { border-bottom: 0 solid #fff; color: #2980B9; font-size: 16px; font-weight: bold; margin: 0; padding: 0; text-decoration: underline; } .u3cfd1ed76b2a6fa285d15716c66b4e2b .postTitle { color: #FFFFFF; font-size: 16px; font-weight: 600; margin: 0; padding: 0; width: 100%; } .u3cfd1ed76b2a6fa285d15716c66b4e2b .ctaButton { background-color: #7F8C8D!important; color: #2980B9; border: none; border-radius: 3px; box-shadow: none; font-size: 14px; font-weight: bold; line-height: 26px; moz-border-radius: 3px; text-align: center; text-decoration: none; text-shadow: none; width: 80px; min-height: 80px; background: url(https://artscolumbia.org/wp-content/plugins/intelly-related-posts/assets/images/simple-arrow.png)no-repeat; position: absolute; right: 0; top: 0; } .u3cfd1ed76b2a6fa285d15716c66b4e2b:hover .ctaButton { background-color: #34495E!important; } .u3cfd1ed76b2a6fa285d15716c66b4e2b .centered-text { display: table; height: 80px; padding-left : 18px; top: 0; } .u3cfd1ed76b2a6fa285d15716c66b4e2b .u3cfd1ed76b2a6fa285d15716c66b4e2b-content { display: table-cell; margin: 0; padding: 0; padding-right: 108px; position: relative; vertical-align: middle; width: 100%; } .u3cfd1ed76b2a6fa285d15716c66b4e2b:after { content: ""; display: block; clear: both; } READ: Design A Costing System For Use Within An Organization Accounting EssayThere are three main elements: audio, and video communications channels supporta Tele-education system built on a web-browser base, but with considerablefunctionality added. The audio tool, rat, allows participants to receive andtransmit audio, to identify who is speaking, control the volume of incoming andoutgoing audio streams. Since this tool was developed as a research platform,there are many extra features which the average end-user is not likely to use inan application such as this one, for example, the facility to change the audioencoding scheme. The tools basic functionality is easy to learn and use. Thevideo tool, vic, also offers functionality suitable for its use as a platformfor research into networked video. For the non-expert, however, the mostimportant features are that multiple users can send and receive videosimultaneously and that they can control some features of both display andcapture/transmission (image size and frame rate are two examples). Video imagescan be displayed at various sizes from thumbnail image to CIF. Enlarging imagesdoes, however, involve creating a new window for each one. Students access theTele-education system via a web browser and navigate within it using hypertextlinks, buttons and active areas of images. Initial access is password protectedand the system supports the notion of groups and hence, presumably of multipleclasses and tutorial groups. The interface is based on the metaphor of aneducational institution, a building divided into rooms whose function moststudents will be able to predict from their real-life experience of education: classroom, tea room, hall, office, library and seminar room. Users are presentedwith an aerial view of the layout, in which the rooms are labeled. They gainaccess to a room by clicking on the appropriate part of this image. Theresulting window sometimes maintains the metaphor but is more often mainlytextual a list of hypertext links, for example. Once in a room,students have access to the resources they need for the part of the course theyare taking. As might be assumed from the description, the system is intended tosupport a mixed mode of course delivery, including lectures, group discussionsand assignments, individual study, assessment with feedback. The existence ofthe office implies that students can also access relevant course administrativeinformation. The Hall and tea rooms suggest that the intention is also tosupport less formal, social interactions. 4.4.4 Positive Findings The coursesboth seemed to be appropriate for the target group. Students reported that theybelieved th ey had learned a considerable amount and felt they would retain theimportant points. The pacing of the study also seemed successful. The tutorclearly had a sense that this was a real class in a real institution and madeconsiderable efforts to generate a relaxed and positive atmosphere. Use ofstudents names, and greeting them as soon as they logged in, contributed tothis. This is no mean achievement, given the constraints. The tutor tended torefer to the environment as if it were a real place, arranging with students,for example, to meet in the tea room or telling them to go tothe library. Whether the students shared this perception is less clear. This may be due to the short time available to become familiar with it. It wouldbe interesting to see whether the environment would become more realto the students over a longer course. The room-based structure therefore seemsto have been successful. The metaphor seems to have been well chosen, sincestudents seemed to have appropriate expectations of each room. Noneof them appeared to have difficulty navigating between different rooms. Observation did show that some students had to scroll up and down repeatedly,however, when they were working on individual study texts. This seemedparticularly to be the case where they found the material more difficult. Again,there was no sign that they were unsure of where to go or had difficulty innavigation. In terms of course delivery, the trial showed that studentsexperienced considerable variety in the ATM course (inevitably less so in theSQL course). Not only this, but the tutor seemed able to exploit the flexibilityof the system and to direct the student to alternative areas of study from whathad been planned originally, if necessary. One of the problems with distanceeducation is that such flexibility can be harder to achieve than in aface-to-face situation, so this is promising and an interesting result of havingdifferent applications integrated in this way. It also has a pragmatic use:given technical problems in one area, it was possible to shift students toanother activit y quite easily. Interactivity, both structured and casual waspotentially considerable. The shared whiteboard used for group work wasperceived by students as a good feature. It seemed, however, that they did notall realize at first that they could write and draw on it. Perhaps this shouldbe pointed out in the introductory sessions, or the whiteboard should beaccompanied by a short explanatory note. It would also be fair to say that thiswas not a long enough trial to assess usability of this part of the system. Inthe limited time it was also not easy for students to establish relationships. The system and the way the tutor used it did encourage students to get to knowone another since, for example, one of the first activities for students was toupload their CVs and pictures and to browse through those of other students. Thelevel of concentration appeared to be high. Naturally, as in a classroom, therewere moments when students attention moved away from the subject of study butthese were not frequent. Interestingly, they usually stayed at the workstationbut moved to another activity such as reading e-mail. The students observedlive appeared to maintain concentration despite considerablebackground noise and other potential distractions. This is not a surprise, sinceother computer-based teaching and learning trials have drawn similar conclusions but it is another promising feature. At best, the material with which thestudents were engaged appeared well designed for delivery on a computer screen. The information was packaged into manageable chunks and was visuallystimulating. Diagrams, colour and animation were used effectively, and thelayout was clear and appealing. As the next section suggests, however, not allof the written material was so suitable for this method of presentation. Feedback was given to students both by the tutor, during discussions (for theATM course), and as a result of assessments done at the end of each module. Students appeared to take these assessments seriously and were observed toreturn to the relevant part of the notes when unsure or when they had given anincorrect answer. The scope of this evaluation did not extend to assessing thecourse design or the assessment methods, but it is worth mentioning that theregular assessment seems to have been a successful feature of the course. Awareness of other students is something that is hard to achieve in distanceeducation. Interestingly, with the audio channel left open during private studyperiods, it appeared that students experienced something similar to working in alibrary with other students around them. They were able to hear conversationsand could have asked questions if they needed to. The potential disadvantage isthat the additional background noise might interfere with concentration. Itwould probably be worth investigating whether the availability or otherwise ofthe audio channel makes a difference to students. 4.5 Operation and Managementof Tele-education Service A vital element of any service is the reliability,configurability and administration of that service. In order to ensure successof an educational service from both the participants and tutorsperspectives, the delivered service must be well managed and monitored. It iscrucially important to realize the software and procedures necessary to manageand deliver Tele-educational services over broadband networks. Four basicprinciples for successful teaching in a virtual classroom environment have beenidentified as ? media richness, ? interaction, ? timelyresponsiveness and ? organization of materials. Media richness andinteraction mechanisms can be satisfied by the educational services describedearlier. The organization of course materials and the insurance of timelyresponse by systems, participants and tutors are goals of the managementservice. During the delivery of a course, there is a significant mass ofmaterial presented to participants as well as a high degree of interactiveresponses amongst participants. Unless this mass of materials is organized andinteraction controlled, participants can become confused and disillusioned. Proper maintenance and management of the dissemination of material must be putin place to provide an effective learning environment. Segregation of material,both between and within course modules should also be supported. The strategy ofparticipant-paced learning is important so as to ensure that the classmoves through the modules of a course together in order for the interactions tobe meaningful. Timely responsiveness has also been identified as a keyrequirement for Tele-education. Thus access to course material, as well as otherparticipants and tutors, should be reliable and timely. To achieve successfuloperation of the tele-educational service, participant (on-site) software shouldbe configurable for a wide range of computing environments. Also participationof the class members should be manageable e.g. course registration, controllingaccess to class discussions, automatic collection/distribution of assignmentsand projects etc. The on-line management system should provide the rang e ofservices as required by each course leader. 5.0 CONCLUSION Tele-education systemis a very new emerging technology. It has been applied in Europe and Canada, andis still under study in order to improve it from time to time. From thisproject, it is known that Tele-education is a revolution of distance learning inwhich distance learning basically only provides asynchronous learningenvironment. But Tele-education has improved it by providing both asynchronousand synchronous learning environment. After studying all the materials found forthis material, it was found that Tele- education is not easy to implement. Thisis because there are a lot of things need to be considered before implementingsuch as what kind of network structures available, what kind of service can beprovided by network service provider, what is the most suitable network forinterconnection among the involved sites, etc. Another reason is that, afterimplementing it, there need to have several trials on the service to look at itsefficiency which would take a long time. In general, it can be concluded thatTele-education is becoming popular as the emerging of multimedia technology. Itsadvantages that could overcome the problem in current learning environment alsohas made it a preferable way of learning process. 6.0 REQUIRED EQUIPMENT ANDMATERIALS The following are the equipment or materials needed for the completionof this project in third semester : a) Opnet software (Sun workstation) usedto perform simulation b) TV Conferencing System with; i. ISDN Interface ii. H324TV Conferencing Interface iii. Small TV camera iv. Speaker (stereo) ?this is required for some experiment purposes on Tele-education system c)Satellite System with; i. Antenna (2.6 m) ii. RF receiver (C-band) iii. 2 MbpsTV conferencing Interface iv. ISDN (2B+D) Interface Still understudy/discussion 7.0 SCHEDULE OF PLANNING (Timetable)Bibliography1 Krebs, A.M, D21A The Initial Requirement Analysis, ACTSProject AC052, http://www.fok us.gmd.de/research/cc/platun/coop/prospect/new/delivara.htm#D21A2 Jain, R, A Revolution In Education, IEEE, 1997, pp. 1 3Bison, T, Distance Learning Is an Opportunity , Circuit and Devices,March 1997, pp. 41. 4 GammelGaard, A, D21B Final RequirementAnalysis, ACTS Project AC052, http://www.fokus.gmd.de/research/cc/platun/coop/prospect/new/delivara.htm#D21B5 Nielsen, A.B, D53A Evaluation of the First Trial Phase, ACTSProject AC052, http://www.fokus.gmd.de/research/cc/platun/coop/prospect/new/delivara.htm#D53A6 Krebs, A.M, D53B Evaluation of The Second Trial, ACTS ProjectAC052, http://www.fokus.gmd.de/research/cc/platun/coop/prospect/new/delivara.htm#D53B7 Nielsen, A.B, D51A -Operational Plan for First Trial, ACTSProject AC052, http://www.fokus.gmd.de/research/cc/platun/coop/prospect/new/delivara.htm#D51A8 Johansen, A, D51B Operational Plan for Trial 2, ACTS ProjectAC052, http://www.fokus.gmd.de/research/cc/platun/coop/prospect/new/delivara.htm#D51BEducation

Reasons for excluding home grown brands from a balance sheet The WritePass Journal

Reasons for excluding home grown brands from a balance sheet Reasons for excluding home grown brands from a balance sheet It is likely that assets are considered as crucially important aspects of an entity that stakeholders pay attention to when looking at a balance sheet. International Accounting Standard Board has defined asset as â€Å"resource controlled by the entity as a result of past events and from which future economic benefits are expected to flow to the entity† (IASB 1989, para.49a). However, there are a number of items that satisfy this definition but cannot appear on a balance sheet. One of them is the internally generated brand one type of intangible assets which has been a controversial topic in accounting context. This paper will particularly evaluate the reasons why this type of brand is excluded from a balance sheet and propose an argument for its conclusion. Adherence to accounting conventions, such as historic cost convention and money measurement concept, home-grown brands should not be recorded in a balance sheet. According to Atrill and McLaney (2008), the historic cost convention means that the acquisition cost or historic cost should be used to record assets on the balance sheet. Furthermore, in accordance to money measurement concept, only if the value of assets can be measured with reliability, they can have a place on a balance sheet (Marriott et al., 2002). IASB has issued a standard reflecting these conventions: â€Å"an asset is recognised in the balance sheet when: it is probable that the future economic benefits will flow to the entity and the asset has cost or value that can be measured reliably† (IASB 1989, para.89). According to Weetman (2006), internally developed brands do not satisfy these recognition requirements. The main reason is that it is impossible to obtain the fair value or cost of them. Furthermore, v alues of these assets are subject to fluctuation due to both internal and external circumstances, for example, only because of a rumour about the quality of products, brand name reputation of the company could be considerably affected. Experts in brand valuation might argue it is possible to obtain a reliable value of brand by a number of complex methods. However, Roslender and Hart (2006) insist that due to the problems in recognising the values at which brands could be included amongst assets of a business, the task of valuing brands has proved a â€Å"problematic exercise† (p. 230). Similarly, Collier and Agyei-Ampomah (2008) explain that it is infeasible to differentiate the cost of them between the expenditure of developing the businesses as a whole. Furthermore, Seetharaman et al. (2001) claim the differences between brands and other intangible assets such as goodwill or trademark are often confused. This problem leads to further difficulties when deciding how to value and include them in a balance sheet. Nonetheless, there are a number of justifications for reporting internally generated brand on a balance sheet. One of the reasons is that it is probably one of the most important and valuable assets of an entity (Lunt, 2008), therefore it should be recorded to inform stakeholders. According to   Motameni and Shahrokhi (1998), brands are crucial for entities due to the fact that they guarantee customer loyalty which resulting in steady demands and future cash flows. In addition, with a successful brand, it could be easier for a company to attract the promotional investment overtime. For these reasons, the authors argue that brands are considered as the â€Å"primary capital† for many companies (p. 286). An example is the famous brand â€Å"Coca Cola†. Anil (2007) points out that its brand value was around $67.4 billion in 2004, equaling to approximately 63 percent of market capitalization of the whole company (about $106.5 billion). According to accounting convention of material, financial statement should include information that can influence the decision-making (Needles et al., 2007). Such notable and valuable assets like brand, therefore, should be recorded. Moreover, Tollington   (2000) insists it is likely that the absence of home-grown intangible assets, such as internally created brands, is one of the reasons making the management be poorly informed. Another reason is that accounting is often vulnerable to be accused of being inconsistent because accountants do not record internally-developed brands whilst recording purchased ones (Tollington, 1998). This problem could contribute to â€Å"an incomplete view of the balance sheet† (p. 181). He argues that the accounting transaction based recognition procedure of assets is â€Å"largely inappropriate† for recognising home-grown brands because basically, purchased brands and non-purchased brands are the same, they are capable of generating wealth for businesses (p. 181). This argument is further explained in his later article in 2000. Tollington (2000) also conducted a survey which includes interviewing 294 accountants across the UK. In this study, the questionnaire result reveals the accountants’ awareness of their failure to recognise and capitalise many home grown intangible assets such as internally developed brands. The â€Å"inconsistency† of record ing purchased brands whilst excluding non-purchased ones is also â€Å"readily acknowledged† by almost three fourths of interviewees agreeing that home-grown brands are â€Å"assets irrespective of whether they arose from a transaction or event† (p. 92). In addition, Leo (1999) points out that the International Accounting Standards Committee, in principle, concurs that there should be no difference between acquired intangible assets and internally created ones. In conclusion, this essay has evaluated a number of reasons for excluding home grown brands from a balance sheet. The main cause is that they associate with a high level of uncertainty so it is not possible to measure their cost or value with reliability. Therefore, due to accounting conventions, they should not be recorded in a balance sheet. This essay has also provided a number of justifications for their inclusion. That is, because brand is one of the most important and valuable assets of a business, the act of reporting it would be useful to help stakeholders make informed decisions. Furthermore, its inclusion could prevent accounting procedure from being accused of inconsistency and ensure a more complete view on a balance sheet. References: Anil, C. (2007), Fundamentals of Accounting and Financial Analysis (For U.P.T.U.), Chennai, India: Pearson Education. Atrill, P. Mclaney, E. (2008), Accounting and finance for non-specialists, Essex: Financial Times Prentice Hall. Collier, P. Agyei-Ampomah, S. (2008), CIMA Official Learning System Management Accounting Risk and Control Strategy, Oxford, UK: Elsevier Science. International Accounting Standard Board, IASB (1989), Framework for the Presentation and Presentation of Financial Statements, para.49(a), para. 89 Leo, K. (1999), Intangible assets: seeking consistency, Australian CPA [Online], Vol. 69, No.10, pp. 30 32, Avalailable: highbeam.com/doc/1P3-46511579.html [Accessed: 5th December 2010] Lunt, H. (2008), CIMA Official Learning System Fundamentals of Financial Accounting, Oxford, UK: Elsevier Science Technology. Marriott, P., Edwards, J. Mellett, H. (2002), Introduction to Accounting, 3rd edition, London: SAGE. Motameni, R. Shahrokhi, M. (1998), Brand equity valuation: a global perspective, Journal of Product and Brand management [Online], Vol. 7, No.4, pp. 275 290, Emerald Available: emeraldinsight.com/journals.htm?issn=1061-0421volume=7issue=4articleid=857666show=html [Accessed: 5th December 2010] Needles, B., Powers, M. Crosson, S. (2007), Principles of Accounting, Boston: Houghton Mifflin. Roslender, R. Hart, S. (2006), Interfunctional cooperation in progressing accounting for brands, Journal of Accounting Organisational Change [Online], Vol. 2, No.3, pp. 229-247, Emerald Available: emeraldinsight.com/journals.htm?issn=1832-5912volume=2issue=3articleid=1571668show=html [Accessed: 5th December 2010] Seetharaman, A., Nadzir, Z. Gunalan, S. (2001), A conceptual study on brand valuation, Journal of Product and Brand management [Online],Vol. 10, No.4, pp. 243-256, Emerald Available:   emeraldinsight.com/journals.htm?issn=1061-0421volume=10issue=4articleid=857763show=html   [Accessed: 5th December 2010] Tollington, T. (1998), Brands: the asset definition and recognition test, Journal of Product and Brand management [Online],Vol. 7, No.3, pp. 180 192, Emerald Avalaible: emeraldinsight.com/journals.htm?issn=1061-0421volume=7issue=3articleid=857660show=html   [Accessed: 5th December 2010] Tollington, T. (2000), The cognitive assumptions underpinning the accounting recognition of assets, Management Decision [Online],Vol. 38, No.2, pp. 89-98, Emerald Avalaible: emeraldinsight.com/journals.htm?issn=0025-1747volume=38issue=2articleid=865125show=html   [Accessed: 5th December 2010] Weetman, P. (2006), Financial and management accounting: an introduction, 4th, Essex: Financial Times Prentice Hall.