Make Quick Cash Freelancing †Content Mills Not Included

Make Quick Cash Freelancing – Content Mills Not Included You’re eating ramen noodles for the third night in a row, stopping between bites to nervously run your hands through your hair. You haven’t seen the inside of a Starbucks in months and you’re pretty sure dust bunnies and moth balls have moved into your wallet. As freelance writers, we’ve all been there. . . at least once. The money keeps going out, but somehow it’s stopped coming in. At this point, many of us turn to the content mills to earn some quick cash, grinding out dozens and dozens of articles for a pittance in the hopes that we’ll somehow manage to come crawling out of the red. I know that’s what I used to do. But, friends, there is another way. Yes, there is another way to make quick cash freelancing. So, you – yes, you! Step away from the content mill. And try these tips instead. 1. Tap your networks. Let people know you’re a writer looking for work. Tell your friends, your family, your Twitter followers, your Facebook pals, your dog. . . Someone’s bound to know someone looking for a writer (okay, maybe not your dog). Why shouldn’t that writer be you? When I published my very first writer website, I placed the link in my email signature and thought nothing else of it. The next day, my mother had plastered the URL all over her Facebook page. â€Å"My ba Until representatives from two different companies emailed me about doing some copywriting work for them. Can you guess how they heard about me? My mom’s Facebook page! One of the contacts actually ended up becoming a client. 2. Get in touch with former editors. Be they from magazines, websites, online publications, newspapers, not-for-profits, or anywhere else, tell them you’re available to take on assignments. I’ll let you in on a shocking secret: Reliable, easy-to-work-with freelancers are hard to come I recently tried this tactic the last time I was short on cash and got four assignments as a result. 3. Sell reprints of articles you’ve already written. Find publications that accept reprints, then look through your portfolio to see if you have anything they might be interested in. Because it’s been published elsewhere, you won’t get full pay. But then again, you’ve already done the work, so anything else is just icing on the cake (or this month’s electricity bill). 4. Repurpose old articles and blog posts for new markets. Not all publications accept reprints, but you can rewrite the material to create something â€Å"new† for other markets. If you quoted in the original article, paraphrase in this one. Where you paraphrased in the original, use quotes for the new piece. You can’t copy and paste word-for-word, and you may have to contact one or two additional sources, but for the most part, it’s just a matter of going back to your notes and coming up with a unique piece for the other publication. The next time you’re strapped for cash, resist the urge to make a beeline for the mills and try these tips instead. You’ll be amazed at the amount of money that will roll in without having to chain yourself to your desk.

Funny Quotes About Life

Funny Quotes About Life People have been pondering, debating, and writing about life for millennia. Sometimes, no matter the circumstances, humor can help with healing or understanding- and sometimes you just have to laugh. Its all about perspective. Alan Bennett Life is rather like a tin of sardines- were all of us looking for the key. Carl Sandburg Life is like an onion: You peel it off one layer at a time, and sometimes you weep. Charles Schulz My life has no purpose, no direction, no aim, no meaning, and yet Im happy. I cant figure it out. What am I doing right? Charlotte Bronte Life is so constructed that an event does not, cannot, will not, match the expectation. Elbert Hubbard Do not take life too seriously. You will never get out of it alive. Douglas Adams Life...is like a grapefruit. Its orange and squishy and has a few pips in it, and some folks have half a one for breakfast. Friedrich Nietzsche He who has a why to live can bear almost any how. Alice Roosevelt Longworth I have a simple philosophy: Fill whats empty. Empty whats full. Scratch where it itches. George Bernard Shaw Life does not cease to be funny when people die any more than it ceases to be serious when people laugh. Anatole French The average man does not know what to do with his life yet wants another one which will last forever. J.P. Getty â€Å"My formula for success is rise early, work late and strike oil.† T.S. Eliot â€Å"The journey, not the arrival, matters.† Ralph Waldo Emerson â€Å"Do not follow where the path may lead, go instead where there is no path and leave a trail.† Winston Churchill If you are going through hell, keep going. Douglas Adams â€Å"There is a theory which states that if ever anyone discovers exactly what the Universe is for and why it is here, it will instantly disappear and be replaced by something even more bizarre and inexplicable. There is another theory which states that this has already happened.† Mark Twain Age is an issue of mind over matter. If you dont mind, it doesnt matter. Ray Kroc Luck is a dividend of sweat. The more you sweat, the luckier you get. Mahatma Gandhi   There is more to life than increasing its speed.   Maya Angelou   Ive learned that you can tell a lot about a person by the way (s)he handles these three things: a rainy day, lost luggage, and tangled Christmas tree lights.   Abraham Lincoln   Everyone desires to live long, but no one would be old. Mother Teresa   I know God will not give me anything I cant handle. I just wish He didnt trust me so much. Robert Louis Stevenson Dont judge each day by the harvest you reap, but by the seed that you plant. W. Somerset Maugham Its a funny thing about life; if you refuse to accept anything but the best, you very often get it.  Ã‚   Mark Twain â€Å"All you need in this life is  ignorance and confidence, and then  success is sure.† Voltaire â€Å"Life is a shipwreck but we must not forget tossing in the lifeboats.† Sydney Harris â€Å"When I hear somebody sigh,  Life is hard, I am always tempted to ask, ‘Compared to what?† Terry Pratchett â€Å"Wisdom comes from experience. Experience is often a result of lack of wisdom.† Jim Harrison â€Å"The simple act of opening a bottle of wine has brought more happiness to the human race than all the collective governments in the history of earth.† W.H. Auden â€Å"We are all here on earth to help others; what on earth the others are here for I don’t know.† Abraham Lincoln â€Å"The best thing about the future is that it comes one day at a time.† Bernard Baruch â€Å"Be who you are and say what you feel, because those who mind don’t matter and those who matter don’t mind.† Dalai Lama â€Å"If you think you are too small to make a difference, try sleeping with a mosquito.† Dorothy Parker â€Å"The cure for boredom is curiosity. There is no cure for curiosity.† Douglas Adams â€Å"Human beings, who are almost unique in having the ability to learn from the experience of others, are also remarkable for their apparent disinclination to do so.† George W. Bush â€Å"To those of you who received honors, awards, and distinctions, I say, Well done. And to the C students, I say you, too, can be president of the United States.†

Solution of the Problems in the Daily Routine Essay

Solution of the Problems in the Daily Routine - Essay Example However, I have been able to come up with my own solution. I shall describe the solution later, but first I shall describe the solutions that others offered to me. I was told that I should be determined about getting rid of my habit of clumsiness. If I decide once and for all, that I have to be active, that is all. But, I have tried so many times to use this solution, but all in vain. I have been telling myself every time that I will be more determined the next day, but the next day never came that made me determined to be active. I have been told to take part in healthy activities so that I do not get time to be lazy at all. That was also not useful since my laziness kept me from indulging in any sports or any other healthy activity. My health has also been declining due to my laziness to go into the kitchen and eat something healthy. I have been relying on readymade junk food due to my laziness of not willing to cook something for me, or even ask mom to cook something special. All I have wanted is to lie down with a packet of popcorns and watch movies till late at night. I am really sick of myself, and also sick of the solutions that others have to offer. Hence, I decided to come up with my own solution. I have tried this one, and have come up with fruitful results. I have come up with the solution of positive reinforcement.  I studied somewhere that if you give someone a reward after he does a good task, this makes him willing to do that task more and more, and with more energy. This strategy evokes motivation and determination, more than anything else. So, I decided to make up a to-do list for every coming day, with a reward at the end of the list, which meant that if I was able to complete all to-dos mentioned in the list for the next day, then I would give myself a reward, like going for a leisure walk for an hour with my best friend, or I would lie down and watch the latest Twilight series with my friends, or I would sleep till late morning the next da y.  

My Life Stage Essay Example | Topics and Well Written Essays - 250 words

My Life Stage - Essay Example Personally, as a student of 21 years and in a foreign country, can be considered to be in this phase following migration to a new country that is away from home and following attempts to take a job away from their parents. The above shows my attempts, according to Levinson, to establish independence away from my parents and away from my comfort zone, in which emotional, attitudinal, and physical attachment as new relationships are established. As a student studying abroad, this phase is evident as parents and all familial ties are left in the mother nation as one seeks independence a classic application in real life. In addition, Levinson talks of the transitional stage, where one makes choices in his or her own life that may alter their means of living although not drastically. This is considered a transition as one makes choices for himself aside from parental decisions that have been made since childhood. As a foreign student, am left me in a position to make crucial life-changing decisions for myself as opposed to living with the parents, who tend to make all the important decisions. In conclusion, as a 21-year-old student my life clearly illustrates the Levinson model quite well due to severance of dependency and attachment on familial basis, as well as decision-making. As a result, the Levinson perspective evidences one as a young adult in the transitional phase from dependence to

Managing Cost of Quality Essay Example for Free

Managing Cost of Quality Essay Article Reference: Schiffauerova, A. and Thomson, V., â€Å"Managing cost of quality: Insight into industry practice†, The TQM Magazine, 2006 Abstract This paper reports on the study of the quality costing practices at four large successful multinational companies. All four companies use systematic quality initiatives; however, a formal cost of quality (CoQ) methodology was only employed at one of them. This is in agreement with the literature findings arguing that a CoQ approach is not utilized in most quality management programs. The article discusses and compares the quality programs of all four companies and explains the benefits of the eventual adoption of a CoQ approach in each case. The analysis provides a new insight into company practice, useful not only for academic research, but also for use by industry. Keywords: Cost of quality, CoQ, quality costing, industrial practice Introduction Improving quality is considered by many to be the best way to enhance customer satisfaction, to reduce manufacturing costs and to increase productivity. Any serious attempt to improve quality must take into account the costs associated with achieving quality, since nowadays it does not suffice to meet customer requirements, it must be done at the lowest possible cost as well. This can only happen by reducing the costs needed to achieve quality, and the reduction of these costs is only possible if they are identified and measured. The identification itself is not straightforward because there is no general agreement on a single broad definition of quality costs. However, according to Dale and Plunkett (1995), it is now widely accepted that quality costs are the costs incurred in the design, implementation, operation and maintenance of a quality management system, the cost of resources committed to continuous improvement, the costs of system, product and service failures, and all other necessary costs and non-value added activities required to achieve a quality product or service. Measuring and reporting these costs should be considered a critical issue for any manager who aims to achieve competitiveness in today’s markets. There are several methods that can be used to collect, categorize and measure quality costs. The traditional P-A-F method suggested by Juran (1951) and Feigenbaum (1956) classifies quality costs into prevention, appraisal and failure costs. Prevention costs are associated with actions taken to ensure that a process provides quality products and services, appraisal costs are associated with measuring the level of quality attained by the process, and failure costs are incurred to correct quality in products and services before (internal) or after (external) delivery to the customer. The cost categories of Crosby’s model (Crosby, 1979) are similar to the P-A-F scheme. Crosby sees quality as â€Å"conformance to requirements†, and therefore, defines the cost of quality as the sum of price of conformance and price of noncon formance (Crosby, 1979). The price of conformance is the cost involved in making certain that things are done right the first time and the price of non-conformance is the money wasted when work fails to conform to customer requirements. Another formal quality costing approach is the process cost model, which was developed by Ross (1977) and first used for quality costing by Marsh (1989); it represents quality cost systems that focus on process rather than products or services. Several references propose CoQ models that include the additional category of intangible costs. These are costs that can be only estimated such as profits not earned because of lost customers and reduction in revenue owing to non-conformance. The importance of opportunity and intangible costs for quality costing has been recently emphasized in the literature. Dale and Plunkett (1999) describe a less formal method based on collecting quality costs by department. Another recently proposed CoQ methodology is a method based on a team appro ach, in which the aim is to identify the costs associated with things that have gone wrong in a process (Robison, 1997). No matter which quality costing approach is used, the main idea behind the CoQ analysis is the linking of improvement activities with associated costs and customer expectations, thus allowing targeted action for reducing quality costs and increasing quality improvement benefits. Therefore, a realistic estimate of CoQ, which is the appropriate tradeoff between the levels of conformance and non-conformance costs, should be considered an essential element of any quality initiative and a crucial issue for any manager. A number of organizations are now seeking both theoretical advice and practical evidence about quality related costs and the implementation of quality costing systems. A reasonable amount of detailed information on various methods of categorization, collection and measurement of quality costs can be found in the literature (Plunkett and Dale, 1987; Williams et al., 1999; Schiffauerova and Thomson, 2004). However, there are only a few published, practical examples from indus try that give specifics about the costs that are included or excluded in quality costing and about how the costs are practically collected and measured. More detailed descriptions of CoQ systems from industry can be found in Whitehall (1986), Hesford and Dale (1991) and Purgslove and Dale (1996). This paper intends to contribute to this area by providing an analysis of the quality costing practices of four successful companies. Research Intent and Methodology The objective of this research was to obtain and analyze data concerning the practices of successful companies in the area of quality management. Specifically, the main interest was to investigate if these companies collect, measure and monitor quality costs, which kinds of costs were considered in the calculations, and whether any formal CoQ approach was used. The analysis provided a new insight into company practice, useful not only for academic research, but also for use by industry. Four companies were selected to participate in the research. The main objective of the selection was to identify the organizations with well established quality programs belonging to the different industrial sectors. Companies serving the same market could have been reluctant to share details concerning their quality practices with competition. This paper keeps the company names confidential and refers to them as Company A, B, C and D. A benchmarking session took place at McGill University. The quality management programs running at the four companies were described by company representatives. The organizations utilized this occasion as an occasion to obtain new information on the practices used at other companies and to mutually compare their experiences, efforts and successes. Summary of the Benchmarking Session This section summarizes the initiatives in the field of CoQ for the four participants. A comparative analysis of their quality strategies and final remarks follow. Company A Company A is a telecommunication company. It has very complex products, and therefore, the number of opportunities for defects per unit is very high (45,000 defect opportunities per assembly). However, Company A’s customers expect zero defects. Quality initiatives therefore play an important role in the company’s product management. Company A’s model for cost of quality measurement and calculation follow the P-A-F model, where CoQ = (P + A + F (internal + external) + other costs)/cost of goods sold. Company A is well aware of formal cost of quality methods and it has clearly determined its CoQ definitions. It knows exactly what are its conformance and non-conformance costs; however, it struggles to find out the shape of its CoQ curves, and hence, an optimum CoQ tactic. The search for an optimum CoQ is difficult because the business cycle changes often (every 2 years or less); product lines are released in phases, and component obsolescence and multiple engineering changes are quite common. Every change causes a new search for an optimum CoQ; moreover, different product lines require separate review, and variable volumes reduce optimization opportunities. Company A uses an activity based management approach, which means that it uses activity-based costing (ABC) to determine cost categories. It maps financial categories into activity costs, and activities performed at cost centers are rolled up to aggregate quality costs and percentages. In this way, the company obtains exact information about every category: prevention costs, appraisal costs, as well as internal and external failure costs. An example of activity costs is given in Table I, and the resulting CoQ chart is shown in Figure 1. Table I: Example of activity costs in Company A Activity primary OPD Change Management Internal Quality Issues External Quality Issues DFX, NPI support Proto Support PLC Deliverables Mfg Tools Quality Reporting Other Cost of quality category Failure Internal Prevention Failure Internal Failure External Prevention Prevention Appraisal Prevention Appraisal Cost of Business Totals Activity % 8% 12% 17% 9% 4% 6% 22% 6% 10% 6% 100% Cost categories Salaries Depreciation Suppliers Others Company A uses other metrics for performance comparisons, such as ‘new versus mature product’ or ’part number based CoQ ratio’. CoQ is measured at individual test stages, which allows trend analysis and comparison using mature product as the benchmark for new product. Figure 2 shows the decreasing trend of CoQ for manufacturing operations. The graph shows a decrease for all CoQ components; however, it is failure costs which show the biggest reduction, about 40 % over 18 months. The breakdown of CoQ and its cost values are measured quarterly. % Figure 2: CoQ in manufacturing operations for Company A shown on a relative cost scale. Company A has been using their CoQ methodology successfully. The company declares savings in quality costs, has quality improvement in every part of their process, and achieves very aggressive improvement targets. Moreover, the end customer directly benefits from the inhouse quality initiative. As a result, customer satisfaction is increasing. Company B Company B is a multinational microelectronics company, which dedicates a lot of effort to quality improvement. Their far-reaching and successful quality improvement program is the main axis of their quality initiatives. The program includes continuous improvement focused on process as well as extensive education and training on quality for all employees. Despite the fact that there is a great interest in reducing non-conformance cost, Company B does not measure, report or chart CoQ. It does not use any formal CoQ model and does not try to optimize cost of quality. Nevertheless, it does reduce cost due to poor quality through its continuous improvement activities. The company has a strong operations and process focus, where emphasis is put on process yield and cycle time improvement. It believes that a continuous quality improvement program focused on process will provide the opportunities for quality improvement and thus reduction in cost of quality. Company C Company C is in the aerospace industry and emphasizes products with near zero defects. Company C describes its cost of poor quality model as an iceberg philosophy, where just a few categories for poor quality cost are measured and monitored. This is, however, just the tip of the iceberg, since most of the cost factors leading to poor quality are non-visible or completely hidden (and non-quantifiable). Company C has implemented a process that allows tracking of all non-quality events and associated root causes as well as corrective actions and lessons learned. It puts full attention into measuring the cost of poor quality. It has 4 main quality ratings, which measure nonconformities (scrap, rework, etc.), poor adherence to specifications (internal, external, customers’, suppliers’), number of defective parts in parts per million, and on-time delivery. Their cost of non-quality is systematically reduced through a corporate-wide initiative based on continuous improvement. It also uses a sophisticated IT system for tracking quality. Although Company C has had success in improving the value of non-conforming quality costs, it does not use any CoQ model, and it does not include the cost of quality among its calculation elements. Company D Company D is a manufacturer of home products. It has set its quality level at a fixed warranty rate, and it attempts to optimize its quality effort to achieve this target. At the time of the benchmarking session, the company did not measure CoQ; however, it was planning to do so and was building a CoQ model. The envisioned CoQ program was based on a P-A-F model. The strategy of Company D was to directly attack failure costs in an attempt to drive them down, to invest in the right prevention activities to bring about improvements, to reduce appraisal costs according to achieved results, and to continuously evaluate and redirect prevention efforts to gain further improvements. Discussion Table II shows a comparison of the quality initiatives and CoQ effort carried out by the four companies. The following discussion is focused on the relation between the quality strategies and the industrial sectors, on the kinds of CoQ models used, on the satisfaction with company efforts, the results stemming from the quality costing programs, and the recommendations by the authors of this paper. Table II: Comparison of quality initiatives of four companies Company A B C D COC CONC P-A-F ABC Quality costs CONC + COC CONC CONC CONC Formal CoQ model P-A-F + ABC none none none Quality efforts intensive intensive intensive moderate Program satisfaction high high high moderate cost of conformance cost of non-conformance traditional model including: prevention + appraisal + failure costs activity-based costing Quality Strategies The business environment, which is the industry sector and product line, dictates the strategy adopted by the companies to assure achievement of the required level of quality. Companies A, B and C all work in high-tech industries that require very high levels of quality, and therefore, they all have quite elaborate quality and productivity improvement systems with the objective to achieve zero or near zero defects. Company D, which serves home product markets, uses a fixed rate of return through its warranty policy as its quality limit. The company, however, does have a continuous improvement program. Quality Costs Table II suggests that Company A is the only one that in fact measures both kinds of quality costs, conformance and non-conformance. This allows the company to search for the right balance between the amount spent on quality and the resulting benefits. Companies B and C both regard reducing non-conformance cost as a high priority, and therefore, they exert substantial efforts in measuring and monitoring failures and other nonconformances. At the same time, they use elaborate, systematic quality improvement programs in order to reach a zero defect quality level. The direction of these initiatives is consistent with the industry quality environment, which tolerates absolutely no defect, no matter what the cost is. Conformance costs are consequently given much less attention in the quality management programs and measuring them together with the cost of non-conformance is therefore disregarded. The situation for Company D is however quite different. Even though the company also does not measure conformance costs, the nature of its own quality strategy suggests that it would benefit greatly if it started doing so. Identification and measurement of both kinds of the quality costs would certainly improve the quality policy that Company D follows. The policy has a determined rate of return as its quality limit. Being able to find an appropriate trade-off between conformance and non-conformance costs would help Company D determine an optimal level of effort towards achieving quality. Formal CoQ Methods Literature (for example, Porter and Rayner, 1992; Schiffauerova and Thomson, 2004) suggests that, if quality costs are measured by companies, then the classical P-A-F model is the one most frequently used in practice. Even within the limited sample of four companies, P-A-F was the only model encountered. Company A is currently calculating its quality costs according to the tradit ional categorization of prevention, appraisal and failure costs. Moreover, Company D claims that it is planning to utilize this model in the near future as well. The results of this research therefore confirm other researchers’ findings on the frequency of the use of the P-A-F method in industry. Focus by companies on the classical P-A-F methodology is not surprising; however, there are several other alternatives available for monitoring CoQ. Other quality costing methods, such as Crosby’s model or process cost model, are being used with success (Schiffauerova and Thomson, 2004). Every company has to choose an appropriate CoQ method that suits its needs and its situation best. For a detailed checklist of the issues to be considered when deciding on a CoQ approach, see Dale and Plunkett (1995) Activity-based costing (ABC) is considered to be more compatible with quality cost measurement systems than traditional accounting. Although most CoQ measurement methods are activity/process oriented, traditional cost accounting establishes cost accounts by the categories of expenses instead of activities. Thus, many CoQ elements need to be estimated or collected by other methods. There is no consensus method on how to allocate overheads to CoQ elements and no adequate method to trace quality costs to their sources (Tsai, 1998). The use of ABC for a CoQ calculation is therefore an appealing alternative, and Company A is benefiting from this powerful combination. The employment of a CoQ approach together with ABC enables Company A to obtain exact information about every CoQ category: prevention costs, appraisal costs as well as internal and external failure costs. Companies B and C do not utilize any formal quality costing system. This is in agreement with the common suggestion that the CoQ approach is not fully appreciated by organizations and the practical use of formal quality costing in industry is quite rare. Satisfaction with Quality Efforts The quality initiatives of companies A, B, and C are very elaborate and the amount of effort is intensive. Whether they use a formal CoQ method or they solely aim at a reduction in the cost of poor quality, the companies obtain excellent results from their quality programs. All three companies mentioned a high satisfaction with their quality efforts during the benchmarking session. Judging by the success of Company A with its CoQ program, we suggest that companies B and C would benefit from measuring CoQ, and that they would be surprised if they knew their real quality costs. These companies should select an appropriate CoQ model that suits the company’s situation and implement the quality costing methodology in order to improve the efficiency of their quality initiatives. Monitoring quality costs would allow them to better identify target areas for cost reduction and quality improvement. Moreover, sufficient savings should occur to justify CoQ measurement expenses. Company D has a continuous improvement program that brings it moderate results and is already looking to improve it by implementing a CoQ strategy. As mentioned above, the implementation of a suitable CoQ method would secure reduced costs and improved quality benefits for Company D. Summary Even though quality is nowadays considered to be a critical success factor for achieving competitiveness, the CoQ approach is not fully appreciated by organizations, and only a minority of them use formal quality costing methods. The four companies that participated in the benchmarking session with McGill University on cost of quality have systematic quality initiatives, and have been successful in improving quality and reducing the cost of nonconformance. However, the only company that measures cost of quality and uses a formalized CoQ model is Company A. Company D is at the point of starting to use this quality measur ement tool as well; however, it is at the beginning of this path. On the other hand, Company B and Company C focus their quality efforts solely on continuous quality improvement. They measure, monitor and work mostly with the cost of non-conformance, and do not formally include cost of conformance in their analysis. It was recommended that companies B, C and D set up a suitable formal quality costing system compatible with the needs and the situation of each company. For companies B and C this program will mainly facilitate identification of the target areas for quality improvement and cost reduction in quality effort. For Company D it would also help balance its quality costs and establish an optimal level of effort towards achieving quality. CoQ programs should be part of any quality management program. The methodology is not complex and is well documented. CoQ programs provide a good method for identification and measurement of quality costs, and thus allow targeted action for reducing CoQ. Further education on the practical level is needed for managers to understand better the CoQ concept in order to appreciate fully the benefits of the approach, to increase their ability to implement a CoQ measurement system and to save money. References Crosby, P.B. (1979), Quality is Free, New York: McGraw-Hill Dale, B.G. and Plunkett, J.J. (1995), Quality Costing, 2nd edition, Chapman and Hall, London Dale, B.G. and Plunkett, J.J. (1999), Quality Costing,3rd edition, Gower Press, Aldershot Feigenbaum, A.V. (1956), â€Å"Total quality control†, Harvard Business Review, Vol.34, Hesford, M.G. and Dale, B.G. (1991), â€Å"Quality costing at British Aerospace Dynamics†, Proceedings of the Institution of Mechanical Engineers, Vol.205 (G5), p.53 Juran, J.M. (1951), Quality Control Handbook, 1st edition, McGraw-Hill, New York Marsh, J. (1989), â€Å"Process modeling for quality improvement†, Proceedings of the Second International Conference on Total Quality Management, p.111 Plunkett, J.J. and Dale, B.G. (1987), â€Å"A review of the literature on quality-related costs†, International Journal of Quality and Reliability Management, Vol.4, No.1, p.40 Porter, L.J. and Rayner, P. (1992), â€Å"Quality costing for total quality management†, International Journal of Production Economics, Vol. 27, p.69 Purgslove, A.B. and Dale, B.G. (1996), â€Å"The influence of management information and quality management systems on the development of quality costing†, Total Quality Management, Vol.7, No.4, p.421 Robison, J. (1997), â€Å"Integrate quality cost concepts into team problem-solving efforts†, Quality Progress, March, p. 25 Ross, D.T. (1977), â€Å"Structured analysis (SA): A language for communicating ideas†, IEEE Transactions on Software Engineering, Vol.SE-3, No.1, p.16 Schiffauerova, A. and Thomson, V. (2006), â€Å"A review of research on cost of quality models and best practices†, International Journal of Quality and Reliability Management, Vol.23, No.4 Tsai, W.H. (1998), â€Å"Quality cost measurement under activity-based costing†, International Journal of Quality and Reliability Management, Vol.15, No.6, p.719 Whitehall, F.B. (1986), â€Å"Review of problems with a quality cost system†, International Journal of Quality and Reliability Management, Vol.3, No.3, p.43 Williams, A.R.T., van der Wiele, A. and Dale, B.G. (1999), â€Å"Quality costing: a management review†, International Journal of Management Reviews, Vol.1, No.4, p.441

The Estate Tax Essay -- Argumentative Persuasive Papers Politics

The Estate Tax Have you heard the phrase "No taxation without representation"? It was the common cry of the colonists before the revolutionary war. The colonists did not want to be taxed by England if they were not allowed to vote in the English elections. England’s refusal to allow them to vote was a major reason the colonists decided to create their own government. When this new government was first created it did not tax those people that were not allowed to vote. Then things changed; in 1916 the estate tax was created. (The estate tax is a levy that taxes deceased people’s estates if it is worth more than $675,00.) If one is to remain true to the American ideal of "no taxation without representation," the estate tax should be lifted. Dead people are not allowed to vote and, therefore, should not be taxed. Sadly many people no longer care what principles America was founded on. So I shall expound upon other reasons to repeal the "death" tax. The reasons being: it makes it difficult to pass on family farms, it taxes the dead, it has outlived its original purpose and it creates an obstacle for small businesses. It is true that tax exemption is allowed for the first $675,000 that is left by the deceased. Therefore, a repeal of the estate tax would be a tax break for those who many consider rich. It is also true that some money escapes taxation due to loopholes in the tax code. Thus making the estate tax a way to make sure that all the wealth involved in the estate is taxed at least once. It is also true that the estate tax brings in revenue for the Federal government. However, those who say that the repeal of the estate tax is a tax cut for the rich may not have considered that family farmers are considered rich as far ... ...al of the estate tax would be made up in other taxes. So what is being done about the oppressiveness of the estate tax and the projected benefits of its repeal? Well just this last session a repeal of the estate tax passed both the house and the senate and was subsequently vetoed by President Clinton. (Thomas) The bill then went back to the house for a vote to overrule President Clinton’s veto. The vote to overrule the veto lost by 13 votes. (Tax Bites) This proves that many of your congressmen and women are pulling for you. This also proves that some are not. Victory for family farms small business owners, and philanthropists is close at hand, but it can only happen if you write your congressman urging him to support legislation that will repeal the estate tax, and by making your voice heard by voting for people who already support the repeal of the estate tax.

Why am i here

I am a 32 year old person passionate about food and aspiring to hone my cooking skills to become a professional chef. I have always loved cooking even as a child. When I was a child and barely able to see the eyes on a stove, I was given a stool by my grandmother and allowed to cook with her. I have had several influences such as my grandmother who was an excellent home cook, one uncle who was a chef, and another uncle who was a cook in the Navy. Though I don't come from a large family, cooking was something that we always did together.It was fascinating seeing their different styles of cooking. My grandmother had a more traditional southern comfort style of cooking such as preparing homemade souses and head cheese. My uncle, the chef, had a classical Italian approach to food as in preparing dishes such as spinach and sausage stuffed mastication with marinara sauce. My uncle, who cooked in the Navy, is excellent at grilling and barbecuing. With those three influences, I couldn't help to develop a love for cooking. From the young age of 12, I was preparing full meals for my family and continue to do so today.I also enjoy the creative side of cooking how a one can take a blend of Ingredients ND combine them to make many different dishes exhibiting different flavors. I almost feel like a scientist sometimes in the kitchen creating meals for my family and friends. Most times the outcomes are good but I have had mishaps but that's a part of the learning curve of cooking. When I am cooking, It's a peaceful place for me. I feel a connection to the food I am preparing and I always like to hear feedback on the food I have prepared. This causes me to change or modify each dish to expand my knowledge and understanding of food.Food allows me to express myself and acts as creative outlet for my time and energy. It Is also a good medium to bring people together because all people regardless of race or creed enjoy good food which varies from culture to culture. It Is also Int eresting seeing different people's Interpretations of the same dishes, for Instance dressing or stuffing and all Its variances. Dressings are Like snowflakes with no two recipes being the same. As far as myself, If I had to categorize my style of cooking It would be comfort foods but I am always open to learning and perfecting other methods and dullness's of cooking.I find that a lot of the dishes I prepare come from dishes I grew up eating and have made changes to making them my own recipes such as baking some dishes that were fried for me as a child. Food draws on memories and experiences of different people. It also can alter moods depending on those experiences such as apple pile reminding an Individual of being home with family sitting at Sunday dinner after church. When homemade biscuits are being made, It reminds me of good days with my great grandmother. We would make them every morning together when I was a child and Its one of the first hinges I was taught to cook by her.S he also Introduced me to preparations of eggs and breakfast foods. Those were some of my fondest memories with her. We cooked together for years until she passed away. She Inspired greatly my love of preparing food. I have always received high praises for food I have prepared for friends and family. I worked for years as a machine operator In a steel mill and never thought about a career In culinary art until my Job played out and I was faced with a decision possibilities cooking school was one of our topics. I always felt that cooking is omitting that I really enjoyed doing and doing by profession felt like a viable option.He was scheduled for a tour and invited to go along with. I toured the facility of Locale and was impressed and intrigued by what the program offered. I made the decision to enroll. While attending Locale, I intend to fully take advantage of the knowledge and experiences made available by instructors and fellow classmates. I have already learned a lot of things d uring the first phase such as basic knife skills and learning how to identify and make the five mother sauces and I look to learning even more skills necessary to become a successful chef.I have also learned to do away with a lot of bad practices when preparing food through the Serve Safe certification curriculum. I learned about things such as cross contamination and how to identify and properly handle TTS foods. My awareness of properly handling food in my home was raised during my education on the importance of food handling and preparation. I have also been exposed to different foods and ingredients that I have never used before and I have enjoyed experiencing them all some I like more than there.I am also learning to work closely with people because for years in the production industry, I worked alone with a machine and it's a very different experience working alongside people bringing ideas together to create one dish. Though I have learned a lot, I know I have much more to le arn and look forward to doing so. I believe that Locale is the place that will elevate my culinary knowledge that will ultimately lead me to the accomplishment of a career I can be proud of. While in school, I plan to perfect my knife skills, learn to fabricate meat, work on alluding flavors, and creating complete composed dishes.I also plan to learn to cook cuisine outside of my comfort zone and so am really looking forward to the international cuisine phase and every class leading to that. I plan on focusing on each skill being taught as they all build upon each other to make a well rounded chef. I also appreciate the business side of culinary arts encompassing the financial and management aspects of running a kitchen and restaurant that I expect to learn. I am excited about the possibilities that this educational opportunity is promising to bring.Upon receiving my degree from Locale, my immediate goal is to find a Job at a restaurant under an established chef to gain professional cooking experience learning to hone and perfect signature dishes of my own that will appear on a menu. I am willing to start at the entry level and with hard work and commitment learn all that I can to advance my skill set to transition to the next level. I expect that there will be some difficulty but I anticipate overcoming them for the satisfaction of my intended goals. I also plan to travel and taste food from different areas to educate my allot and to try different kinds of foods from different areas.Once I have obtained professional cooking experience and have traveled experiencing different foods I am going to start a food truck. I have several ideas now about menu items but they are subject to change upon me growing as a culinary. I find food trucks fascinating because they have low overhead and require a few menu items but most executed extremely well. I also like the option of change of location related to perspective patrons. Along with that, I want to do some catering s uch as parties, weddings, arthritis, and other events.I would like to ultimately be the owner of my own diner matter where a patron is from he or she may be able to choose a dish that is reminiscent of home. I want to allow people to know me and about me through my food. I want my food to showcase my abilities and education which a point of pride for me. I never plan to stop learning about food and its possibilities. I even plan to learn how to use molecular gastronomy when preparing foods. I want to build a name and reputation as a great and respected chef and possibly teach after years of radar work and experiences.My commitment to professionalism and willingness to learn is the key in realizing my goals and aspirations in culinary art. I would love to even develop a line of products such as spice rubs and sauces that would be distributed by grocers to the average consumer. I think along with personal goals it's important to have financial stability and longevity when choosing a c areer path and I believe cooking is that choice for me that will allow me to have that very thing. These are my goals at present and are a guideline that I have set for myself concerning my future.

IT and Organizational Structure Alignment

Information technology has become a vital aspect to any large corporation. Managing information to effectively balance control and coordination is a challenge to business leaders. Correctly aligning structure with information technology can save valuable time and resources. Understanding the relationships between the flow of information and how it relates the chain of command is important to utilize information. Businesses use a variety of structures to align information technology with the organizational structure. In order to effectively align information technology with an organization's structure, the goals of the company and the goals of the information system must be determined. The development of a new structure to accommodate technology is becoming commonplace in business. For example, USAA an insurance provider decided they needed to increase customer satisfaction by providing faster and more effective service. Prior to the change departments were independent from each other and control was highly centralized. The old organization was preventing quick responses in a company where response time is the single most important criteria for the customer. The company flattened its structure and coordinated departments with information systems. This gave employees decision-making power and allowed for quicker response times to the customer. (Garreth, 379) In a production-based company, the information requirements are different. Hewlett-Packard underwent serious change in organizational structure in 1989. The high-tech company was struggling to provide new products at the rate of its competitors. The CEO traced the problem to the product development process. The process was sequential and was wasting time in a highly competitive industry. He redesigned the hierarchical structure of the company and improved the process. He reduced the time-consuming committee based decision-making process and flattened the structure by eliminating two levels of management. The result was interdependent departments that communicated using information technology. This new structure has dramatically reduced the time it takes to introduce new products to the market (Garreth, 382). Business is constantly changing and an organization must be ready to adapt. In today's constantly changing business world, organizational structure and information systems must constantly be evaluated. An organization must be willing to redesign the structure and determine how IT can streamline the process. The coordination between IT and organizational structure can be directly traced to customer satisfaction and profit. Taking advantage of information technologies can greatly improve the performance of a business.

Species depletion essay essays

Species depletion essay essays A species is a type of organism that breeds together successfully and there are currently between five million and thirty million different species on the earth. Because seventy to ninety-eight percent of the species that have appeared on the planet have either become extinct or evolved, it is clear that extinction and evolution are natural processes. However the current rate of extinction is highly unnatural. Species should be preserved for economic, aesthetic and recreational, ecological, and ethical reasons. Economically, species provide various resources ranging from food and medicines to fibers, fuels and construction materials. Also, scientists have gained knowledge from wildlife that can be applied for commercial purposes. Aesthetic and recreational purposes have to do with the beauty of wildlife which has been recorded through various mediums such as art, poetry and music. Recreationally, wildlife is important to hikes, canoe trips, sailing, bird-watching and wildflower studies. Ecologically, each species plays a vital role in the existence and sustainability of other species. These relationships are crucial to the survival of the biosphere. Ethically, humans are just one out of a multi-million range of species, so ethically the question remains about what gives humans the right to destroy other species. The key thing to remember, though, is that excessive extinctions can create a threat to civilization itself. There are six major factors that are highly influential in the extinction of a species. These six factors are habitat disturbance, commercial hunting, pest control for crops, collecting of specimens, pollution and introduction of a new predator. Habitat comes in many forms but is basically the destruction of a unique habitat required for the survival of a given species. Commercial hunting is simply over hunting of a species that can result in extinction. Pest control for the protection of crops is a fa...

Battle of the North Cape - World War II - Scharnhorst

Battle of the North Cape - World War II - Scharnhorst Battle of the North Cape - Conflict Date: The Battle of the North Cape was fought December 26, 1943, during World War II (1939-1945). Fleets Commanders Allies Admiral Sir Bruce FraserVice Admiral Robert Burnett1 battleship, 1 heavy cruiser, 3 light cruisers, 8 destroyers Germany Rear Admiral Erich Bey1 battlecruiser Battle of the North Cape - Background: In the fall of 1943, with the Battle of the Atlantic going poorly, Grand Admiral Karl Doenitz sought permission from Adolf Hitler to allow surface units of the Kriegsmarine to begin attacking Allied convoys in the Arctic. As the battleship Tirpitz had been badly damaged by British X-Craft midget submarines in September, Doenitz was left with the battlecruiser Scharnhorst and the heavy cruiser Prinz Eugen as his only large, operational surface units. Approved by Hitler, Doenitz ordered planning for Operation Ostfront to commence. This called for a sortie by Scharnhorst against Allied convoys moving between northern Scotland and Murmansk under the direction of Rear Admiral Erich Bey. On December 22, Luftwaffe patrols sited Murmansk-bound convoy JW 55B and began tracking its progress. Aware of Scharnhorsts presence in Norway, the commander of the British Home Fleet, Admiral Sir Bruce Fraser, began making plans to eliminate the German warship. Seeking battle around Christmas 1943, he planned to lure Scharnhorst from its base at Altafjord using JW 55B and Britain-bound RA 55A as bait. Once at sea, Fraser hoped to attack Scharnhorst with Vice Admiral Robert Burnetts Force 1, which had aided in escorting the earlier JW 55A, and his own Force 2. Burnetts command consisted of his flagship, the light cruiser HMS Belfast, as well as the heavy cruiser HMS Norfolk and light cruiser HMS Sheffield. Frasers Force 2 was built around the battleship HMS Duke of York, the light cruiser HMS Jamaica, and the destroyers HMS Scorpion, HMS Savage, HMS Saumarez, and HNoMS Stord. Battle of the North Cape - Scharnhorst Sorties: Learning that JW 55B had been spotted by German aircraft, both British squadrons left their respective anchorages on December 23. Closing on the convoy, Fraser held his ships back as he did not wish to deter a German sortie. Utilizing the Luftwaffe reports, Bey departed Altafjord on December 25 with Scharnhorst and the destroyers Z-29, Z-30, Z-33, Z-34, and Z-38. That same day, Fraser directed RA 55A to turn north to avoid the coming battle and ordered the destroyers HMS Matchless, HMS Musketeer, HMS Opportune, and HMS Virago to detach and join his force. Battling poor weather which hampered Luftwaffe operations, Bey searched for the convoys early on December 26. Believing he missed them, he detached his destroyers at 7:55 AM and ordered them to probe south. Battle of the North Cape - Force 1 Finds Scharnhorst: Approaching from the northeast, Burnetts Force 1 picked up Scharnhorst on radar at 8:30 AM. Closing in the increasingly snowy weather, Belfast opened fire at a range of around 12,000 yards. Joining the fray, Norfolk and Sheffield also began targeting Scharnhorst. Returning fire, Beys ship failed to score any hits on the British cruisers, but sustained two, one of which destroyed Scharnhorsts radar. Effectively blind, the German ship was forced to target the muzzle flashes of the British guns. Believing he was engaging a British battleship, Bey turned south in an effort to break off the action. Escaping Burnetts cruisers, the German ship turned northeast and attempted to loop around to strike at the convoy. Hampered by degrading sea conditions, Burnett shifted Force 1 to a position to screen JW 55B. Somewhat concerned that he had lost Scharnhorst, Burnett reacquired the battlecruiser on radar at 12:10 PM. Exchanging fire, Scharnhorst succeeded in hitting Norfolk, destroying its radar and putting a turret out of action. Around 12:50 PM, Bey turned south and decided to return to port. Pursuing Scharnhorst, Burnetts force was soon reduced to just Belfast as the other two cruisers began suffering mechanical issues. Relaying Scharnhorsts position to Frasers Force 2, Burnett maintained contact with the enemy. At 4:17 PM, Duke of York picked up Scharnhorst on radar. Bearing down on the battlecruiser, Fraser pushed his destroyers forward for a torpedo attack. Maneuvering into position to deliver a full broadside, Fraser ordered Belfast to fire starshells over Scharnhorst at 4:47 PM. Battle of the North Cape - Death of Scharnhorst: With its radar out, Scharnhorst was caught by surprise as the British attack developed. Using radar-directed fire, Duke of York scored hits on the German ship with its first salvo. As the fighting continued, Scharnhorsts forward turret was put out of action and Bey turned north. This quickly brought him under fire from Belfast and Norfolk. Changing course to the east, Bey sought to escape the British trap. Hitting Duke of York twice, Scharnhorst was able to damage its radar. Despite this success, the British battleship struck the battlecruiser with a shell which destroyed one of its boiler rooms. Quickly slowing to ten knots, Scharnhorsts damage control parties worked to repair the damage. This was partially successful and soon the ship was moving at twenty-two knots. Though an improvement, this reduced speed allowed Frasers destroyers to close. Maneuvering to attack, Savage and Saumarez approached Scharnhorst from port while Scorpion and Stord neared from starboard. Turning to starboard to engage Savage and Saumarez, Scharnhorst quickly took a torpedo hit from one of the other two destroyers. This was followed by three hits on its port side. Badly damaged, Scharnhorst slowed allowing Duke of York to close. Supported by Belfast and Jamaica, Duke of York began pummeling the German battlecruiser. With the battleships shells striking, both light cruisers added torpedoes to the barrage. Listing severely and with the bow partially submerged, Scharnhorst continued to limp along at about three knots. With the ship critically damaged, the order was given to abandon ship around 7:30 PM. Charging forward, the destroyer detachment from RA 55A fired nineteen torpedoes at the stricken Scharnhorst. Several of these struck home and soon the battlecruiser was convulsed by a series of explosions. Following a massive explosion at 7:45 PM, Scharnhorst slipped beneath the waves. In the wake of the sinking, Matchless and Scorpion began picking up survivors before Fraser ordered his forces to proceed to Murmansk. Battle of the North Cape - Aftermath: In the fighting off the North Cape, the Kriegsmarine suffered the loss of Scharnhorst and 1,932 of its crew. Due to the threat of U-boats, British ships were only able to rescue 36 German sailors from the frigid water. British losses totaled 11 killed and 11 wounded. The Battle of the North Cape marked the last surface engagement between British and German capital ships during World War II. With Tirpitz damaged, the loss of Scharnhorst effectively eliminated surface threats to the Allies Arctic convoys. The engagement also demonstrated the importance of radar-directed fire control in modern naval battles. Selected Sources Operation Ostfront: ScharnhorstImperial War Museum: Battle of the North Cape

Fly Fishing - Method, Materials and Equipment Research Paper

Fly Fishing - Method, Materials and Equipment - Research Paper Example Fly Fishing Method - In fly fishing the pole used for fishing is much longer (about one and a half to two times longer) than the traditional one, The bait is fixed at the end of the pole in a flying to give an impression of a flying insect, which is later submerged in water cautiously to least disturb the swimming fishes. It is more natural in comparison to other methods used for fishing because of the tactic used, which needs profound practice before achievement. (GFF) Spin Casting for fishing; Spin casting is the other popular method of fishing that utilizes a spin casting reel at the top of the rod that is essentially the same as that of the spin rod. The equipment is operated with a thumb device. (OCES) The basic of the two tactics of fishing are contrary to each other. Hitherto, fly fishing can be stated better than spin casting based on the grounds that one can catch more trout and steelhead fly fishing than any other way. The other feature of fly fishing that gives it an edge on the other tactic includes the following. Precisely, the natural aspect of the tactics is enhanced due to use of ’lure’ for fish that is weightless and look like natural habitat food of fish. In addition, the methods of fly casting are also based on the ground features of the actual behavior of these food organisms that attract the fishes without leaving a sign of suspicion. Hence, fishes catch the bait as a bug out of the hatch that fish are feeding on at that time. A brief illustration of fly fishing will further assist the reader to get a clear picture view of the method. Materials and equipment need to fly fishing; the efficacy of the use of this method of fishing relies on the accuracy and proficiency of the right material at the right time for the right purpose. The basic materials and equipment used in fly fishing are illustrated below; Fly rod – and reel; the â€Å"lure† for fish is cast on fly rod and reel. These are the two essential pieces of equipment necessary for fishing.   The types, designs and functions vary as per the requirement of various fishing methods.