Allegiant Report Essay Example | Topics and Well Written Essays - 500 words

Allegiant Report - Essay Example In 2007 the net margin (net income / sales) of the company was 8.74%. Based on the company yearly growth prediction of an above 10% the company was not able to meet its profitability targets, but it still perform better than the industry average of about 2% (Bachman). One of the weaknesses of the company’s growth strategy is that it does hedge adequately against the risk of higher fuel costs. In the article the readers of the material learned that the company utilized a fleet that was on the average 18 years old. The utilization of old inefficient planes hurt the company’s operating efficiency. A company that takes great pride in its ability of lower costs has an inherent and systematic deficiency in its cost structure. Gasoline represents the second largest costs for a typical airline after only the cost labor of the airplanes crews and administrative personnel. Another business risk of the company is its dependence on middle class as its primary business prospect. The firm is forgetting about the virtues of targeting business travelers. A higher retention rate of business clients could help the company create value over time. Ratio analysis is a financial diagnostic tool that can help an business analyst determine the financial performance of a particular common stock or privately owned business. In fiscal year 2007 the debt to equity ration of Allegiant was 0.93. The metric is good because the company has more total equity than total debt. In comparison with the industry standard of 1.48, the company has a more flexible capital structure that can be utilized in the future to acquire capital and spur further growth (Dun & Bradstreet). The firm’s quick ratio (current assets / current obligations) is even better at 1.75. A low current ratio decreases the business risk for an investor because it provides assurances that the company can meet its current obligations. The company most likely issue corporate paper at such as

The under achievement of boys in Language Learning

The under achievement of boys in Language Learning For many years, research has been carried out in the field of applied linguistics, predominantly from a psychological perspective, on the attitudes towards foreign language positioning gender issues as important in understanding attitudes towards learning (Powell Batters, 1985; Loulidi, 1990; Bacon Finnemann, 1992; Ellis, 1994; Clark Trafford, 1995, 1996), sited in Kobayashi 2002:181). Gender differences in attitudes towards learning foreign languages have been repeatedly witnessed, compelling researchers to provide an explanation for the fact by drawing attention on the ways that gender may affect ones attitude in learning a foreign language. Foreign languages in schools have been rendered as the subject in which the disparity between girls and boys performance is at its greatest (Barton (2002), sited in Murphy 2010:81). Considerable international data has emerged (Field, 2000; Chavez, 2001; Carr and Pauells, 2006), illustrating that achievement and participation in foreign languages in schools seems to be predominantly the domain of girls (Murphy, 2010). The underachievement of boys in language learning, the low participation of boys in foreign language modules as well the negative attitudes of boys towards the learning of a language has led in research trying to identify the underlying reasons. The gender gap noticed in performance on foreign languages at an international level (Murphy, 2010), has led in gender to be considered other than the socioeconomic background of students, also an important factor in understanding the attitudes of both girls and boys in learning foreign languages at school. This paper seeks to explore and bring together the various factors affecting boys attitudes towards the learning of a language. It attempts to understand why foreign language learning may be experiencing a particular delineation of participation and achievement along gender lines and to raise awareness of the issue of boys and foreign language learning. Moreover, this paper shall draw attention on the various methods that teachers could employ in order to motivate boys and raise their involvement and achievement. Boys and foreign language learning Nowadays, due to an enormous amount of statistical information it is widely accepted that boys perform less well than girls in all kinds of schools with the greatest gap found in foreign languages (Murphy, 2010). Davies (2004) points out that researchers over the past decade (Barton, 2002; Jones Jones, 2002; Clark Trafford, 1996) have noted, in particular, that the disparity in performance between boys and girls is significantly greater in modern languages than in other areas of the curriculum. The option of learning a foreign language is not taken seriously by boys in schools with the majority of them refusing it or not fully becoming engaged with it (Murphy, 2010). Clark (1998) and Chavez (2001) argue that in reality, from the moment foreign language study becomes optional and as the study of foreign languages become more advanced in school systems, classrooms across the English language dominant communities of the world are inhabited primarily by girls(Murphy, 2010:81). Data tak en from the UK, Australia and New Zealand shows the low participation of boys in foreign language learning. At advanced levels of foreign language learning in schools across these countries boys only count 24-38% of all students with an average of only 33% of male participation (Muprhy, 2010). In the UK specifically, the gender-gap in achievement among several subjects has been recognized by the government which in the Standards for Qualified Teacher Status has made explicit reference of the distinctive needs of boys and girls (Murphy, 2010) leading in teachers having as one of their main targets the development of strategies to respond to the different needs (Davies, 2004). It has been noticed that boys in the UK educational system generally have less favourable attitudes towards foreign language learning than girls and are less likely to take a language in a public examination (Pritchard, 1987:65). Davies (2004), points out that in 2000 the average size of the gender gap across subjects (i.e. girls results minus boys) was 9.2%, which prompted headlines such as Girls stay top of the class in GCSEs (Guardian) and GCSE results reveal that boys are failing to close the gender gap (Independent). The GCSE results in 2001 and 2002 have shown that the gender gap across all subje cts is persisting at 9% with a higher figure of 15.6% in modern languages indicating that boys are underperforming more severely in this subject; a phenomenon also confirmed by the Nuffield Languages Inquiry (Davies 2004). For example, in 2000, statistics showed 44% of boys achieved grades A*-C in French whereas 60% of girls achieved those marks. Comparable results were found in German with 49% of boys achieving Grades A*-C compared to 63% of girls in the same year (Davies, 2004). Bradford and Noble (2000) point out that an examination of the GCSE (General Certificate of Secondary Education) results as well as A-levels confirms that girls do far better than boys in foreign languages. Davies (2004) argues that if GCSE results serve as an indicator of linguistic performance that means that although statistics have shown some progress since 1992, the gender gap remains wide. In all secondary school subjects, modern languages are the most likely to be dropped by boys at key stage 4, being the least popular amongst the other subjects (Bradford Noble 2000). Main Concerns The above facts have led in a considerable amount of concern to be expressed about the underachievement of boys in various subjects, especially foreign languages (Williams et al. 2002). As we enter the next millennium, it is the underachievement of boys that has become one of the biggest challenges facing society today (Wragg (1997), sited in Williams et al. 2002:508). A major concern is that due to the increasing disproportion between the percentage of girls and boys taking public examination in the five most popular languages taught in the UK (Powell 1979; Hawkins 1981) the profession of language teaching is becoming increasingly feminized (Pritchard, 1987). According to Pritchard (1987), this is also a matter of concern as it means that fewer and fewer boys are likely to be available for training as future language teachers, a fact which makes it increasingly possible that boys will be taught predominantly by women teachers (Pritchard, 1987: 65). In turn this is more likely to enhance the perception of boys that languages are a girl subject contributing in the maintenance of a vicious circle leading in boys underachievement in languages (Pritchard, 1987). This leads in further concerns arising as language learning may be seen as a key component in pursuing the objectives of co-operation between states, respect for the identity of others and the promotion of mutual understanding (Moys (1998), sited in Williams et al. 2002:508). According to Graddol (1997), we move into an era where peoples future will need to be based on multilingualism therefore such a situation has severe consequences (Williams et al., 2002). The Nuffield Inquiry points to the need for foreign languages in the new century from a European perspective, from a business stance, and because of the rising need for international communication and highlights the fact that many employees in Europe can speak a second, third and fourth language. Speaking English alone will not be enough to ensure a full and productive participation in the 21st Century (Graddol (1997), sited in Williams et al., 2002). Moreover, Williams et al. (2002) point out that both the Department for Trade and Industry (DTI) and the Nuffield Inquiry indicate that there is a need for foreign language as the lack of it has been a major barrier in business. The Nuffield Inquiry identifies that there is an inadequate supply of language skills available to industry across a range of languages and points out that UK companies are more deficient in linguistic and cultural competence than their major European competitors. It recommends that in order to promote international understanding and contribute to economic success the government should show commitment in setting a national policy agenda for languages and enhance international dimension in education (Williams et al., 2002). Reviewing the reasons To be able to deal with these issues one (either that is the government, school or teachers) must be aware of the personal, interpersonal and external factors leading in boys opting out or underachieving in foreign language learning. As according to the Office of National Statistics (1999) girls consistently outperform boys both in GCSE and A-Levels in modern languages there must be mainly gender differences that cause this consistency. Muprhy (2010) argues that efforts to understand and to explain the effect of gender on language learning, and in this case in particular foreign-language learning, can generally be categorised into the traditional binary structure of either nature or nurture (Murphy, 2010:89). According to Murphy (2010), differences in language learning between girls and boys may be attributed to two positions namely, the essentialist and anti-essentialist position. The essentialist position contends that there are innate and inherent brain differences between females and males, which result in different language learning abilities for the two sexes (Young and Brozo (2001), sited in Murphy, 2010). According to the essentialist position, linguistic information goes directly to the seat of language processing in the female brain, whereas males use sensory machinery to do a great deal of work in untangling linguistic data resulting in more inefficient processing of language (Murphy, 2010:89). As per this perspective girls are qualified with possessing other innate characteristics that give them advantage in foreign language classes i.e. enhanced aural, oral and memory skills as well as social and collaborative learning styles, intrinsic motivation and concentration (Murphy, 2010). Cecco and Shaw (2008), point out that according to brain research brains develop differently according to gender even before we are born, with females having more language centres and males having more visuo-spatial centres. Moreover, they point out that there are three preferred ways of learning i.e. auditory, visual and kinaesthetic, with the visual and kinaesthetic learners processing information mainly from the right side of the brain, the dominant side in boys learning. According to Noble et al. (2001), verbal and linguistic intelligence required for language learning is linked to the auditory learning the weakest style in boys (Cecco and Shaw, 2008). The anti-essentialist position holds a socio-cultural perspective contending that gender is about socially constructed maleness and femaleness and the performance of same (Murphy, 2010). Carr and Pauwels (2006) argue that it is generally accepted that enduring hegemonic versions of masculinity in society accord little importance to the oracy skills, personal expression, disclosure, introspection, exploration and literate practices, which form the bedrock of foreign language classroom practice (Carr and Pauwels (2006), sited in Murphy, 2010:89). According to this perspective, language classrooms therefore involve ways of working and learning, which contradict the dominant versions of masculinity, that frame many males out-of-school experience (Gilbert and Gilbert 1998; Hall and Coles 2001, sited in Murphy, 2010). As males of school-going age experience particular pressure to be accepted, to conform and to perform hegemonic versions of masculinity many males will avoid, dismiss and rej ect peer-disdained activities (Rankin et al., 2004) of which foreign language is one, with the resulting consequences for relative male participation and achievement (Murphy, 2010). According to Cecco and Shaw (2008), the factors for gender differences explained by nurture cover various learned attitudes and behaviours that seem often to be modelled unconsciously. Minns (1991) argues that social and cultural attitudes about gender are learnt from birth and are modelled and reinforced, often unconsciously, by parents and other significant adults, including teachers (Minns 1991, sited in Cecco and Shaw 2008:11). Bleach (1998) also argues that socialisation towards particular roles takes place based on the adult version of appropriate behaviour (Cecco and Shaw, 2008). According to Barton (1997), differentiation between the sexes from birth is inevitable and important as our identity is determined by the knowledge of our sex. Most parents encourage behaviours appropriate to the childs gender e.g. males are expected to be more noisy and adventurous whereas girls are supposed to be passive and dependent to others. The toys and games given to children nature the characteristics conforming each gender. e.g. cars and building kits foster creativity and spatial awareness whereas dolls, teady bears or domestic appliances such as cookers mostly resemble human or animal life (Barton, 1997). Therefore, Barton (1997) argues that if we consider the prerequisites for language learning, it becomes clear that girls toys, promoting human contact and communication, give them [girls] an immediate advantage over boys (Barton, 1997:11). Moreover, it is argued that role models in the home have an influence in the childs life and ways of learning (Barton, 1997). The male figure model is more practical and goes out to work daily whereas the female prepares meals, takes care of the children and doesnt work so hard. Even where children live in an environment which does not conform to domestic norms they may be influenced by those stereotypes through the media. Therefore, their learning is also influenced as girls are meant to sit down and abuse their brains whereas boys are meant to move around. (Barton, 1997) Furthermore, studies have showed that both parents and teachers interactions with children can either consciously or otherwise endorse the different approaches of the two sexes to language use (Barton, 1997). Fagots (1977) study revealed that teachers interactions with girls were more verbal whereas they tended to join in with boys play (Barton, 1997). Boys unwillingness to listen to others as well as the challenge required by them in order to get motivated do not enable them to perform well in language learning as the lesson makes demands of them that are inconsistent with the linguistic role normally expected of them by the society (Barton, 1997). Moreover, peer pressure is considered to be an important social factor affecting the attitudes of boys towards learning a language. Youngs research (1994) offers much in support of the view that learner perceptions and experience of peer attitudes concerning school, education, foreign language learning in general or the learning of a particular language in question may exert considerable influence on the individuals own FLL orientation, attitudes and motivation (Bartram, 2006:47). Also, Walqui (2000) argues that teenage peer pressure usually has a negative effect on language learning due to the performance element involved in this learning which may provoke feelings of insecurity and embarrassment (Bartram, 2006). According to Barton (1997) male adolescents will, no doubt, find it much more difficult than females to relinquish their hold on their primary means of communication and expose their breaking voices to their peers ridicule (Barton, 1997:12).The fact that males have a need t o show off and be thought as successful does not allow them to get involved with something that would make them feel insecure or embarrassed. Boys [] think success is sad, and that image is all-important (Hofkins, (1995), siten in Barton, 1997:12). In addition, peer group pressure is considered be a key reason for the demotivation of boys in learning languages as according to Court (2001) boys need to assert their emerging sexual identity (Bartram, 2006). Due to the feminised associations of language learning boys usually reject it or do not get involved with it. Barton (1997) argues that making clear ones sexual identity and appearing one of the lads is, it seems, foremost in the male adolescent mind and is often achieved by appearing uninterested and boasting of missed homework (Barton, 1997:12). In their momentous study of psychological research published, Jacklin and Macoby (1974) came to the conclusion that boys are more susceptible to peer pressure than girls with teachers and advisors investigating male underachievement coming up with remarkably similar findings (Barton, 1997). The fact that boys need to assert their sexual identity can be supported by studies into attitudes and motivation towards learning different languages in the UK. Chambers reported a differential rise in the number of students entering for GCSE examinations in French (4%) and German (22%) between 1991 and 1994 (Williams et al., 2002). Philips and Filmer-Sankeys (1993) findings showed that the majority of pupils of both sexes preferred learning German to learning French and that more boys than girls showed an interest in learning German. According to Barton (1997), this is due to the fact that German has a masculine image and is viewed as more useful by boys for industry and commerce. Interviews of students have revealed that French is considered feminine and not cool for boys to make an effort in learning French (Williams et al., 2002). In the popular imagination French would be associated with fine wines, good cooking, haute couture and luxurious perfumes all either domestic or feminine in orientation [whereas] German language is associated in pupils minds with masculine-type imagery such as war, harshness, strictness, shouting, the Nazis and Hitler (Pritchard, 1987:65). The fact that French is considered as feminine is considered to contribute in the low motivation and achievement of boys in French as they do not wish to harm their image and sexual identity. Furthermore, the fact that the most popular and widely taught language in the UK is French is particularly offputting boys who are far less inclined than girls to see French as useful to them in a future job or course of study (Powell and Littlewood, 1983) (Pritchard, 1987). Moreover, there has been evidence to suggest that boys rate French as more difficult (Clark Trafford, 1996), less important (Powell Batters, 1985) and less relevant to their future lives than girls (Pritchard, 1987) (Court, 2001:7). Stables and Wikeley (1999) found that other reasons putting boys off involve the belief that modern languages are difficult and that they are not required for international communication. Although science and mathematics may also be considered as difficult, boys view the effort as necessary due to the importance of the qualification. Stables and Wikeley (1999) point out that Employers do not, in general, require GCSE in a modern language; to be more exact, pupils seem little aware that they might. Thus the difficulty that many pre-GCSE pupils seem to find with modern foreign languages is not offset in many cases by the belief that the effort is really worthwhile (Stables and Wikeley, 1999:30). Moreover, Stables and Wikeley (1999) argue that in the UK where the home language is also the dominant international language, motivation to learn is inevitably less than in countries where failure to speak other languages is seen as severely personally limiting. As members of a national cultur e with strong international standing, pupils may also lack motivation in the form of curiosity about other national cultures (Stables and Wikeley, 1999). What also seems to de-motivate male students in learning foreign languages is the lesson content itself as well as the assessment methods used. Barton (1997) points out that features of the language lesson may seem as a threat to male identity. Reading fictional novels, that is considered as a feminine activity, puts boys off as they prefer informative texts such as newspapers, articles and comics; a thing which needs to be bared in mind by teachers and educators. Moreover, as dialogue is crucial in learning a language, boys usually hesitate to get involved as dialogues indicate vulnerability (Barton, 1997). Boys usually hesitate to ask for directions or corrections. In an investigation into patterns of interactions in foreign language classes, Sunderland (1998) found that even if boys did talk more, the girls exhibited more sophisticated interactions, and actively created learning opportunities for themselves and took advantage of those the teacher provided them with (Sunderland (19 98), sited in Williams et al. 2002:508) Furthermore, due to the fact that boys from a young age are not taught to sit still and listen but to search for the experience, they are unable to concentrate on language tasks, leading in teachers complaining about boys attitude in the classroom (Barton, 1997). Moreover, Jones and Jones (2001) have found that boys see modern languages as different from other subjects mainly because of the central position of the teacher in the language classroom and that boys who are underperforming tend to see the teacher as responsible for the difficulties they are having because the pedagogy of modern languages is so teacher-centred ( Cecco and Shaw, 2008:7). In addition, Cecco and Shaw (2008) point out that boys attributes are not particularly favoured by the requirements of coursework, i.e. sustained effort, process as well as outcome and often a considerable amount of well-presented written work. Although exams themselves may suit boys sudden bursts of effort, national awards in recent years have incorporated increased amounts of coursework. However, Arnot et al. (1998) argue that fairness to all learners involves a variety of assessment modes so that all pupils have opportunities to produce their best performance (Cecco Shaw, 2008). Other factors that seem to contribute in the underachievement of boys include the sex of the teacher as well as teacher expectations. As mentioned in the previous section most language teachers are females and this is considered to perpetuate the myth that languages are feminine subjects. However, Clark and Traffords recent survey showed that students ascribed more importance to teachers personalities than to their sex and many boys in Powell and Batters study preferred a female teacher because it contributed to their overall perception of languages as an easy, non-serious subject (Barton, 1997). On the other hand it is argued that a boy who is susceptible to peer pressure (found most commonly in the weaker sets) will not be highly motivated to set himself apart from his fellows and affiliate himself with a subject dominated by feminine connotations (Barton, 1997: 13). In addition, the fact that the gender-gap in language learning is widely acknowledged as well as boys attitudes towards the subject often leads in teachers being either consciously or unconsiously biased towards their students. Although there is not much evidence to support this it is argued that teachers will focus their attention on the girls, assuming that the boys will not be interested in continuing their study of a feminine subject (Barton, 1997:14). This leads in enhancing both their belief that foreign languages are feminine and their negative attitudes towards the language. Raising boys achievement The above factors discussed lead into boys being de-motivated to learn the language resulting in their underachievement. The findings of a group of PGCE students at Goldsmiths College conducting interviews in two schools to ask boys why they thought girls did better at Modern Languages predictably showed poor motivation as a key factor: Us boys dont take it seriously. Some days, I just think oh its French today and I aint going to try very hard if I dont want. (Harris, 1998:57) Cecco and Shaw (2008) point out that motivation is a central component to successfully acquire knowledge and that lack of motivation can hinder learning whereas being motivated can greatly enhance it. Particularly welcome is the assumption that motivation can be increased or decreased; that it is not a unitary characteristic of which learners have a lot or a little (Cecco and Shaw, 2008:6) The issue of motivation has always been on the agenda in language learning. In order to raise boys motivation educators and teachers need to be aware of the motivational conditions identified by psychologists and also have an insight into the ways boys learn in order to modify the classroom context to meet boys learning needs. According to Cecco and Shaw (2008), three sets of motivational conditions identified by Dornyei (1994) have also been found useful for providing a framework for the classroom context. These are a) course-specific motivational components which relate to the motivational influence of the syllabus, teaching materials, teaching methods and learning activities, b) teacher-specific motivational components which relate to the teacher-pupil relationship, the teachers approach to the management of behaviour, the promotion of the sharing of ideas between pupils as well as between teacher and pupils and the provision of motivating feedback and c)group-specific motivational components which relate to the dynamics of the learning group, its participation in collaboration, its shared goals and shared norms of behaviour (Cecco and Shaw, 2008). As far as how boys learn, Hannan (1996) offers an insight into the typical boy learner and cites the following characteristics. Boys are doers first and thinkers second, they have a shorter concentration span, they get easily bored, they have weaker listening and verbal skills as well as social and collaborative skills, they have less ability to organize and plan work, they are highly influenced by their peer group and they seek immediate gratification. In the following paragraphs, by having in mind the reasons for boys underachievement, the motivational conditions and the ways in which boys learn, various ways that could help raise their motivation shall be discussed. Although as has been discussed social norms to a great extend seem to affect boys attitudes towards language learning, some steps could be made on the part of teachers in order to enhance boys motivation and achievement. According to Ofsted (2003), improving the achievement of boys is a complex matter in which interlinked factors play important parts including a positive learning ethos, good teaching and classroom management, close monitoring of individuals and effective support for learning. Ofsted (2003) argues that these factors are significant in all schools and are relevant to girls as well as boys (OfSTED, 2003). It must be noted that the strategies suggested should not disadvantage the learning of girls but to incorporate them so that they enhance boys participation and involvement. Taken that boys underachieve in languages, due to the fact that they are considered to be feminine, teachers should encourage an atmosphere that would raise boys will to participate. Boys perceive languages as feminine as they consider girls to be better at them and as the majority of them consider typical topics like wine, cooking and haute couture to be feminine in orientation (Pritchard, 1987:69) What can be done, therefore, is to provide challenging exercises and integrate materials that attract boys attention such as articles, newspapers and comics (Noble and Bradford, 2000). As boys like challenge, challenging activities shall get them involved e.g. giving them team quizzes about the set texts and marry this with competition. Moreover, as boys tend to read non-fiction, including articles that involve sports, technology or hobbies would probably lead to more commitment to reading by boys. Increasing the choice of reading resources available in the language classroom is essential , as this would show consideration of boys preferences. Diversity in the materials used is required to meet both the needs of boys and girls (Noble and Bradford, 2000). Moreover, although language teachers are usually biased, they should not allow this to let them treat boys differently from girls. By devoting their attention to girls assuming boys are uninterested in the learning of the language would have indirect implications for boys achievement as less attention would mean less language opportunities (Court, 2001). Even though studies (Spencer, 1998) have found that boys receive around 2/3 of teachers attention during class much of it is negative as it arises from discipline problems appearing to receive less praise than girls (Harris, 1998). Harris argues that insensitive feedback may serve only to foster the macho image that boys are tough and you dont need to worry about hurting their feelings (Harris, 198:61). Instead teachers should encourage the participation of boys into the lesson and praise them for their involvement without harming their image. However, Harris (1998) suggests that due to the nature of peer pressure this should not alw ays be praised in front of the class as it may not be seen as cool but should also be done also on an individual basis either on an individual basis or positive comments on homework. Without it boys shall remain unmotivated, behave badly and produce poor quality work, becoming even more convinced that they are not good at languages and feel justified by making even less effort. In addition, teachers should allow boys to do things rather than being more teacher-centered. According to Harris (1998), this would give them more flexibility to really adapt things to their way of learning. Graham and Rees (1995) suggest that boys need to have some sense of control because by learning what they feel they need to know in a way that is appropriate for them accelerates their learning (Harris, 1998). The Ofsted report Boys and English (1993) concluded that boys performance improves when they have a clear understanding of the progress they need in order to achieve (Harris, 1998). Harris (1998) suggests that clear and explicit guidelines should be given to boys in order to help them progress and that it is not enough to offer pupils greater independence in their learning. Teachers should also equip them with the tools or strategies that will enable them to go about it. Nunan (1995) points out it is a mistake to assume that learners come into the language classroom with a natural ability to make choices about what and how to learn (Numan (1995), sited in Harris, 1998:58). OMalley and Chamot (1990) identify three types of strategies that the teachers should help the boys to develop; metacognitive strategies which deal with planning and evaluating learning, cognitive strategies which deal with grappling directly with the language itself and social and affective strategies through whic h the learner interacts with others or controls their own emotional response to the learning situation (Harris, 1998). According to Ofsted (1993), female students use more learning strategies than males and use them more often therefore it is important for teachers to intervene systematically with some strategy instruction to enable boys to develop their learning strategies (Harris, 1998). By developing these strategies boys shall be able to control their own learning. Rather than feeling that there is nothing they can do about their lack of success other than give up, it makes explicit what can be done to improve and locates the responsibility firmly on them (Harris, 1998:59). In addition, we have noted earlier that boys tend to like audio-visual work. Incorporating the use of computers in the language classroom would not only be see

Euthanasia Essay -- Death Research Papers

Euthanasia Euthanasia, as defined by the Encarta Encyclopedia, is the â€Å"practice of mercifully ending a person’s life in order to release the person from incurable disease, intolerable suffering, or undignified death† (Encarta, 2004). Euthanasia is a Greek word, which means â€Å"good death.† As humans, we understand death is something we cannot avoid but having some control over death is empowering and reassuring to us. If someone is suffering from a terminal illness, intolerable pain, or in a long-term coma, euthanasia is an acceptable option for someone to end his or her life. With the consent of their doctor(s) these people should be able to have the law on their side supporting their decisions. Euthanasia began in 1906 when Ohio drafted the first bill supporting the acceptance of euthanasia. Unfortunately, the bill did not succeed. About thirty years later, Reverend Charles Potter founded the Euthanasia Society of America in New York (Humphry, 1999). Since its beginnings, euthanasia or mercy killing as it is also called, has experienced many highs and lows, legal wins and set backs. Most noteworthy is the 1976 Natural Death Act passed by California with 10 states quickly following in California’s footsteps (Humphry, 1999). In 1980, euthanasia made a small gain against its largest opposition, the Catholic Church (Humphry, 1999). Pope John Paul II refuses accepting any â€Å"right to die† ideologies although he permits greater use of painkillers and the right to refuse any means to extend life unnaturally. Today, most states have some laws that allow patients to make informed decisions about how they wish to die. Almost every state allows one to have a living will. This simply states that if one is surviving via ... ...e that is breathing for them, or allowing someone to be in coma with no brain waves and simply existing is counterproductive to technology. We need to have a human say in when technology is simply enabling us to exist as machines. In those times, we need the right to say it is time to die. Euthanasia is at best a complicated subject. However, we a free people in a free society should be permitted one of the biggest freedoms of human life- deciding when to die. Doctors like Dr. Kevorkian should be hailed as heroes for human life not labeled doctors of death. Although this decision should never be made quickly or without counseling and much thought; if someone is terminally ill and in much pain he or she should be able to decide when her or she will die. It should be our last right as a person of this world to decide when it is time to move into the next one. Euthanasia Essay -- Death Research Papers Euthanasia Euthanasia, as defined by the Encarta Encyclopedia, is the â€Å"practice of mercifully ending a person’s life in order to release the person from incurable disease, intolerable suffering, or undignified death† (Encarta, 2004). Euthanasia is a Greek word, which means â€Å"good death.† As humans, we understand death is something we cannot avoid but having some control over death is empowering and reassuring to us. If someone is suffering from a terminal illness, intolerable pain, or in a long-term coma, euthanasia is an acceptable option for someone to end his or her life. With the consent of their doctor(s) these people should be able to have the law on their side supporting their decisions. Euthanasia began in 1906 when Ohio drafted the first bill supporting the acceptance of euthanasia. Unfortunately, the bill did not succeed. About thirty years later, Reverend Charles Potter founded the Euthanasia Society of America in New York (Humphry, 1999). Since its beginnings, euthanasia or mercy killing as it is also called, has experienced many highs and lows, legal wins and set backs. Most noteworthy is the 1976 Natural Death Act passed by California with 10 states quickly following in California’s footsteps (Humphry, 1999). In 1980, euthanasia made a small gain against its largest opposition, the Catholic Church (Humphry, 1999). Pope John Paul II refuses accepting any â€Å"right to die† ideologies although he permits greater use of painkillers and the right to refuse any means to extend life unnaturally. Today, most states have some laws that allow patients to make informed decisions about how they wish to die. Almost every state allows one to have a living will. This simply states that if one is surviving via ... ...e that is breathing for them, or allowing someone to be in coma with no brain waves and simply existing is counterproductive to technology. We need to have a human say in when technology is simply enabling us to exist as machines. In those times, we need the right to say it is time to die. Euthanasia is at best a complicated subject. However, we a free people in a free society should be permitted one of the biggest freedoms of human life- deciding when to die. Doctors like Dr. Kevorkian should be hailed as heroes for human life not labeled doctors of death. Although this decision should never be made quickly or without counseling and much thought; if someone is terminally ill and in much pain he or she should be able to decide when her or she will die. It should be our last right as a person of this world to decide when it is time to move into the next one.

Assess the usefulness of Marxist approach to an understanding of crime and deviance’ Essay

There are numerous Marxist theories that help us to understand crime and deviance in different ways, however they are all based around the same ideas. They believe capitalism causes crime in three different ways including, selective law enforcement, criminogenic capitalism and ideological nature of the law. Traditional Marxists believe that crime is inevitable in all societies because capitalism is criminogenic suggesting that it is societies very nature that causes crime. According to traditional Marxists society causes capitalism in different ways. One of which is due to poverty. The lack of social mobility means that people find it difficult to move up the social classes . And therefore those in poverty that cannot afford necessities such as food result in utilitarian crimes (crimes with a purpose) for example theft In order to survive. Another way that capitalism causes crime is due to capitalism advertising products encouraging the false need and desire for consumer goods. A false need makes an individual believe that they need a product when in reality they don’t, for example cars, phones etc. They can achieve this through the media for example TV advertisements and billboards, because people believe this is what they need if they cannot afford it legitimately then they may turn to crime. Thirdly capitalism can cause crime through alienation (individuals feeling isolated from the rest of society) as a lack of control of their lives may lead to crimes of violence and other non utilitarian crimes without a purpose for example domestic violence etc. This could occur whereby a partner feels frustrated with his social position and therefore takes it out on members of the family etc. Finally capitalism encourages a dog-eat-dog world therefore regardless of social class people always want more. This leads to crimes from all different classes. The wealthy commit crimes such as fraud and tax invasion, statistics just don’t show this as much. David Gordon 1976 explained this as he said crime is a rational response to the capitalist system and is found in all social classes, even though statistics make it look as though it is concentrated amongst the working class. Here David Gordon is explaining that crime is just a response to the way society is run, that it is the capitalist structure of society that creates these crimes, and that even though statistics represent more working class as the criminals, in reality all classes are guilty of crime. Traditional Marxists also proposed the theory that law making and law enforcement can have an effect on crime in society as law making and enforcement serves the interests of the capitalist class. The ruling class have the power to change laws, prevent laws and enforce laws. An example of when we have seen how quickly laws can be enforced by the ruling class was during the summer riots in 2011 when laws were quickly passed through parliament to give police powers to force individuals to remove headwear. This shows that it is the ruling class that have power and therefore laws are based on the ruling class views not considering the working class opinions. As well as this Marxists also argue that certain types of crime are likely to be dealt with more rigorously than others. For example street crimes such as assault and theft are more likely to be pursued by the police than white collar crimes such as fraud. The English government have only made some attempts to deal with white collar crimes however the USA targets the offence more seriously. As well as this certain groups are more likely to be on the receiving end of law enforcement. For example in inner city areas the police patrol more therefore working class are more likely to get caught because working class are more likely to live in the city. David Gordon argues that the selective enforcement of the law benefits capitalism in three main ways. By punishing the working class which protects the capitalist system which is responsible for the crime. As well as defining individuals as ‘social failures’ directing the blame away from the system. And thirdly defining criminals as ‘animals’ and ‘sick’ for example, justifying putting them in prison. Keeping these individuals out of the public eye allows us to forget why the crime occurred needed to help us solve the problems. Traditional Marxists also explore the ideological nature of the law; this function is valuable in allowing the ruling class to maintain their position of wealth. This process is what Althusser named the ideological state apparatus. This includes the school and the variety of forms of media, and it is through these that the ruling class is able to socialise individuals into accepting ruling class ideology. ISAs are responsible for promoting ruling class values of self interest and competition and as a result create a society in which basic values support the capitalist political and economic system. Marxists also believe that crime and the law can perform an ideological function by essentially brain washing individuals. For example some laws may appear to benefit the working class for example the health and safety laws at work, but these, according to a Marxist FrankPearce are only there to benefit the capitalists by ensuring a fit and healthy work force. In addition to this by prosecuting a large proportion of the working class it makes it look like the capitalists are caring for its citizens, it also helps divide the working class so many blame each other for crime rather than capitalism. There are many positives and negatives of traditional Marxist theory in helping us to understand crime and deviance. A large strength is that the theory successfully explains how crime cuts across all social class lines, as it shows evidence of all classes committing crimes. Therefore it is a macro-theory and can be applied to the whole of society making it generalisable. Another strength is that there is a lot of evidence to show the presence of law enforcement, for example it was illustrated through news showing law making over night during the summer riots. However weaknesses of the theory include the fact that the Marxism view underestimates the free will of a criminal by blaming the system, it is too deterministic by over predicting the amount of crime present especially in the working class. Not all those in poverty are committing crime and would never turn to committing crime. Marxism does not explore this factor efficiently. Another weakness is that it largely ignores the relationship between crime and important non class based inequalities for example gender and ethnicity. Neo-Marxists who are considered new Marxists support some traditional Marxists views however some views vary and It is important to explore these different views in order to understand crime and deviance. Neo Marxists focus on ideology. So where by traditional Marxist Althusser believed in brain washing. A Neo-Marxist Antonio Gramsi came along and put forward the ideas that people do realise they’re being exploited. He presented us with the term relative autonomy of the state (self power and self control) and put forward the ideas that people do realise they’re being exploited. Another New-Marxist theorist Taylor et all challenged the Marxist theory by stating that workers are not driven to crime through economic necessity. They believe that this theory was too deterministic and doesn’t question an individual’s free will. They also go against the interactionist theory and state that young males do not commit crime because they have been labelled. As well as challenging the sub cultural theory by arguing that young males do not commit crime because they are part of a subculture. Instead Taylor suggested his own theory as to why people are lead to committing crimes. He states that people commit crime often because they are angry at capitalism. They express their anger through crime rather than politics. This suggests that individuals are committing crimes on the basis of being frustrated with the structure of society that they live in and express this frustration through committing crimes, maybe because they don’t feel they will ever be heard through politics etc due to the ruling class having power? Taylor put forward the new criminology theory: a fully social theory of deviance. This includes six main parts. Firstly, the wider origins of the deviant crime. This is in the unequal distribution of wealth and power in capitalist society. A strength of this is that it doesn’t look at a micro situation, it looks at the whole of society. Secondly, the immediate origins of the deviant crime, this is the particular context in which the individual decides to commit the act. For example in the summer riots people looting due to the immediate origins being anger due to recession, cuts in public benefits of society being closed down for example youth clubs and libraries. Thirdly the act itself and its meaning for the individual e.g. rebellion against capitalism. Fourthly, the immediate origins of social reaction, so the reactions of those around the deviant, for example the police and the family and their reactions to discovering deviance. Next are the wider origins of social reaction in the structure of capitalist society, questioning who has the power to define actions as deviant? And lastly the effects of labelling on the deviants future actions, for example getting a job. A strength of the Neo-Marxism theory is that critical criminology has forced sociologists to look at the wider social, economic and political factors and it has offered a new approach to how crime is shaped by the individual’s actions within an unfair criminal justice system. However a weakness of the theory is that it is too general to explain crime and to idealistic to be useful in tackling crime. There are numerous similarities and differences between traditional Marxists and neo-Marxists which are useful in helping us to understand crime and deviance. Similarities include the fact they see capitalist society based on inequalities between the social classes and this is a key to understanding crime. They both agree that the state makes laws and enforce laws in the interests of the capitalist class which is important when considering how classes are represented within decisions of the law and how these decisions can have a different effect on both classes. And they both believe that to prevent crime capitalism should be replaced by a classless society. However differences between the theories are that neo-Marxists believe that criminals are not passive puppets who’s behaviour is shaped by capitalism this is important in assessing how valuable the Marxist theory is as it puts forward the idea that although a criminogenic capitalist society does effect crime and deviance there are other factors as well. Another difference is that Neo-Marxists use interactionist ideas to see how the behaviour of the victim, offender, media and criminal justice system all interact to influence how the situation developed. Therefore this too exploring other possibilities as to why the crime was committed. Overall the Marxist theory as whole is valuable in explaining why crime is committed as it looks at the problems in society as to why individuals within our society commit crime. It explores how the very nature of our society can cause these crimes by looking at all different perspectives for example through the criminal justice system, poverty, media and advertising etc. It also has explanations for both utilitarian and non utilitarian crimes and can be applied to the whole of society as it also explores white collar crime and not just crimes committed by the working class. Therefore the fact that it is a macro-theory makes it very useful as it is easily generalised. Overall the theory as a whole is very strong in helping our understanding as why crime exists.

Target Costing

Robin Cooper and Regine Slagmulder Editors’ Note: This article is an updated synthesis of in-depth explorations contained in Target Costing and Value Engineering, by Robin Cooper and Regine Slagmulder (Portland, Oregon: Productivity Press, 1997). Part two of the series discusses product-level target costing; part three, to be featured in an upcoming issue, will address component-level target costing. omers. Consequently, the objective of product-level target costing is to increase the allowable cost of the product to a level that can reasonably be expected to be achievable, given the capabilities of the firm and its suppliers (see Exhibit 1). EXECUTIVE SUMMARY†¢ Product-level target costing works to increase the allowable cost of the product to a level that is both reasonable and achievable given the capabilities of the firm and its suppliers. Step one establishes the target cost by incorporating the capability of the firm and its suppliers into the allowable cost so that an achievable product-level target cost is established. †¢ Step two uses value engineering to identify ways to design the product so that it can be manufactured at its target cost. †¢ Step three applies the disciplining mechanisms to help ensure that the product-level target cost is achieved. The target costing process contains three major sections: market-driven costing, product-level target costing, and component-level target costing.In part two of a three part series, this article discusses how product-level target costing works to increase the allowable cost of the product to a level that is both reasonable and achievable given the capabilities of the firm and its suppliers, in a three step process. Step one establishes the target cost by incorporating the capability of the firm and its suppliers into the allowable cost so that an achievable product-level target cost is established.Step two uses value engineering to identify ways to design the product so that it can b e manufactured at its target cost. Step three applies the disciplining mechanisms to help ensure that the product-level target cost is achieved. PRODUCT-LEVEL TARGET COSTING The objective of product-level target costing is to establish aggressive but achievable product-level target costs. These target costs should place considerable pressure on the firm’s product engineers to find creative ways to reduce the manufacturing costs of the products that they are designing.Target costs differ from allowable costs, because they incorporate the capabilities of the firm and its suppliers into the target costing process. In practice, it is not always possible for the designers to find ways to achieve the allowable cost and still satisfy the firm’s cus1 Product-level target costing can be broken into three steps (see Exhibit 2). In the first step, the product-level target cost is established. This step consists of incorporating the capability of the firm and its suppliers into th e allowable cost so that an achievable product-level target cost is established.The second step consists of using value engineering (and other similar techniques) to identify ways to design the product so that it can be manufactured at its target cost. In the third step, the disciplining mechanisms of target costing are applied to help ensure that the product-level target cost is achieved. The disciplining mecha- Article 32. TARGET COSTING FOR NEW-PRODUCT DEVELOPMENT: PRODUCT-LEVEL TARGET COSTING thereof require that the firm must reduce costs if it is to maintain its desired level of profitability.The degree of cost reduction required to achieve the allowable cost is called the cost-reduction objective and is derived by subtracting the allowable cost from the current product cost: Cost-Reduction Objective = Current Cost–Allowable Cost The current cost is the cost of a new product if it were manufactured today using existing components or variants thereof. No cost-reduction a ctivities are assumed in computing the current cost of the product. For the current cost to be meaningful, the components used in its estimation must be very similar to those that eventually will be used in the new product.If the existing model uses a 1. 8-liter engine and the new model uses a 2. 0-liter one, for example, current cost would be estimated using the cost of the most similar 2. 0-liter engine currently produced by the firm. Because the allowable cost is derived from external conditions without consideration of the firm’s internal design and production capabilities, there is a risk that the allowable cost will not be achievable. In this case, to maintain the discipline of target costing, the firm must identify the achievable and unachievable parts of the cost-reduction objective.Analyzing the ability of the product designers and suppliers to remove costs from the product (see Exhibit 3) derives the achievable or target cost-reduction objective. The process by whic h costs are removed from the product is called value engineering, and it depends heavily on an interactive relationship with the suppliers. The purpose of this relationship is to allow the suppliers to provide early estimates of the selling prices of their products and, when possible, insights into alternative design possibilities that would enable the firm to deliver the desired level of functionality and quality at reduced cost.The unachievable part of the cost-reduction objective (referred to in Exhibit 2) is called the strategic cost-reduction challenge. It identifies the profit shortfall that will occur when the designers are unable to achieve the allowable cost—a signal that the firm falls short of the capabilities demanded by competitive conditions. Typically, in a firm with a well-established target costing system, the strategic cost-reduction challenge will be small or nonexistent, and intense pressure will be brought on the design team to reduce it to zero.For the m ost capable firms, the achievable cost reduction for a product might exceed the cost-reduction objective. Such firms do not face a strategic cost-reduction challenge. They can take advantage of their superior capabilities by reducing the selling price of the product to increase market share, by increasing product functionality while maintaining the targeted selling price, or by keeping both price and functionality at their targeted levels to earn higher profits. To maintain the discipline of target costing, the size of the strategic cost-reduction challenge must be managed carefully.A strategic cost-reduction challenge should reflect the true inability of the firm to match competitor capabilities. To ensure that the strategic cost-reduction challenge meets this requirement, the target cost-reduction objective must be set so that it is 2 nisms include progress monitoring and validation and the application of the cardinal rule of target costing: products whose manufacturing costs are above their target costs should not be launched. The monitoring and validation process helps ensure that the savings identified through value engineering are actually achieved.The application of the cardinal rule ensures that the discipline of target costing is maintained. When designers know that target cost violations lead to serious consequences, they are subjected to a real pressure to achieve the target costs. SETTING THE PRODUCT-LEVEL TARGET COST In highly competitive markets, customers expect each generation of products to have higher value than that of their predecessors. Value can be increased by improving the quality or functionality of the firm’s products or by reducing their selling prices. Any of these improvements or some combinationANNUAL EDITIONS cost-reduction challenge, which creates a powerful pressure on the design team of the next generation of the product to be even more aggressive about cost reduction. In this way, the failure to achieve the allowable c ost this time around is turned into a challenge for the future, not a permanent defeat. Second, allowable cost avoids weakening the cardinal rule, which applies only to target costs, not allowable costs. The process by which the strategic cost-reduction challenge is established must be highly disciplined.Otherwise it becomes a mechanism to reduce the effectiveness of target costing by setting target costs that are too easy to achieve. In most firms, top management approves the strategic cost-reduction challenge before the product-level target cost can be set. Technically, the target cost of a product is the target selling price less the target profit margin plus the strategic cost-reduction challenge. Many firms blur the distinction between the allowable cost and the target cost, however, by stating that the target cost is determined by subtracting the target profit margin from the target selling price.This simplification makes it easier for people to understand the spirit of target costing as being price driven. Obviously, if the strategic cost-reduction challenge is zero, the allowable and target costs are identical. At some firms, even when the allowable cost is considered achievable, it is not referred to as a target cost until the process has reached the stage at which the major component target costs are established. The retention of the term â€Å"allowable costs† shows that top management is not willing to invoke the cardinal rule until it is convinced that the target cost is indeed achievable. chievable only if the entire organization makes a significant effort to reach it. Consistently setting the target cost-reduction objective too high can lead to workforce burnout and, ultimately, the discipline of target costing will be lost. Conversely, if the target cost-reduction objective is consistently set too low, the firm will lose competitiveness, because new products will have excessively high target costs. Again referring to Exhibit 2, the produ ct-level target cost is determined by subtracting the proposed product target costreduction objective from its current cost.That is: Product-Level Target Cost = Current Cost–Target Cost-Reduction Objective The strategic cost-reduction challenge is determined by subtracting the allowable cost from the target cost: Strategic Cost-Reduction Challenge = Target Cost –Allowable Cost The value of differentiating between the allowable cost and the target cost in this manner lies in the discipline that it creates. In most firms, the allowable cost will sometimes be too low to achieve, given the relative capabilities of the firm and its suppliers compared to competitors and their suppliers.Target costing systems derive their strength from the application of the cardinal rule, â€Å"The target cost must never be exceeded. † If a firm continuously sets over-aggressive target costs, violations of the cardinal rule would be common and the discipline of the target costing proc ess would be lost. Even worse, if the allowable cost is known to be unachievable, the design team might give up even trying to achieve it, and effective cost reduction during product design would cease. To avoid this motivation problem, firms frequently set target costs higher than the allowable costs.These target costs are designed to be achievable but only with considerable effort. They allow the cardinal rule to be maintained for almost every product. Consequently, the distinction between allowable and productlevel target costs plays two roles. First, it identifies the strategic 3 ACHIEVING THE PRODUCT-LEVEL TARGET COST Once planners have identified the target cost-reduction objective, the second stage of product-level target costing begins— achieving it (see Exhibit 4). Several engineering techniques can help product designers find ways to reduce the costs of products.They include value engineering, design for manufacture and assembly, and quality function deployment. Val ue engineering, the most important of the three techniques, has the primary objective of maximizing customer value—it tries to increase functionality and quality while at the same time reducing cost. In contrast, DFMA focuses on reducing costs by making products easier to assemble or manufacture, while holding functionality at specified levels. Finally, QFD provides a structured approach to ensure that customer requirements are not compromised during the design process.Target costing and value engineering can be viewed as concurrent activities, as can kaizen costing and VA. The application of value engineering begins with the conceptualization of the product and continues through the design process until the product is released to manufacturing. Even then the process continues, but under the name value analysis (VA). Article 32. TARGET COSTING FOR NEW-PRODUCT DEVELOPMENT: PRODUCT-LEVEL TARGET COSTING The difference between VA and VE is not in the approach taken or the tools u sed but the point at which they occur in the life cycle of the product.VE is used during the product design and development stages, and VA is used for the manufacturing stage and for purchasing parts. For this reason, target costing and value engineering can be viewed as concurrent activities, as can kaizen costing and VA. It would be wrong to view VE as just another cost-reduction program. VE is primarily about product functions and only secondarily about cost. The motivating force behind VE is to ensure that the product achieves its basic function in a way that satisfies the customer at an acceptable cost.Consequently, VE programs are the domain of the product engineer, not the accountant. bility of the existing functions. Second-look VE is applied during the last half of the planning stage and the first half of the development and product preparation stage. The objective of second-look VE, unlike that of zero- and first-look VE, is to improve the value and functionality of existi ng components, not create new ones. Consequently, the scale of changes is much smaller than for zero- and first-look VE. Comparative applications of VE consist of tearing down other products to identify new ways to reduce costs.We define tear down as â€Å"a comparative VE method through visual observation of disassembled equipment, parts, and data arranged in a manner convenient for such observation. † Numerous approaches to tear down exist. The six dominant techniques are: 1. 2. 3. 4. 5. 6. Dynamic. Cost. Material. Static. Process. Matrix tear down. VE Techniques The VE techniques can be broken into three major categories: 1. Direct application of VE principles to the product. 2. Tear down approaches using comparative VE. 3. Miscellaneous VE. VE can be applied directly to proposed products at different stages of the product design process.These different approaches are known as â€Å"looks. † Zero-look VE is the application of VE principles at the concept proposal st age, the earliest stage in the design process. Its objective is to introduce new forms of functionality that did not previously exist. First-look VE focuses on the major elements of the product design and is defined as developing new products from concepts. The objective is to enhance functionality of the product by improving the capa4 The first three methods are designed to reduce a product’s direct manufacturing costs.The next three are intended to reduce the investment required to manufacture the product through increased productivity. There are at least four miscellaneous cost-reduction techniques: 1. 2. 3. 4. The checklist method. The one-day cost-reduction meeting. Mini VE. The VE reliability program. ANNUAL EDITIONS Checklists The checklist method is used to identify a product’s cost factors and to suggest ways to reduce costs. The checklist consists of a number of questions designed to guide the firm’s cost-reduction activities by discovering cost-reduct ion opportunities.Checklists help ensure exploration of all possible avenues for cost reduction. One-day cost-reduction meetings are designed to improve the efficiency of the entire cost-reduction process, including VE and tear down methods. Participants from engineering, production, cost, and sales are expected to come up with ideas for new costreduction possibilities. The meetings are a way to overcome limitations in the approval process used for most cost-reduction proposals. The approval process entails circulating written proposals to all involved parties, who indicate acceptance by signing off on them.Unfortunately, this approach severely reduces the exchange of information and modification of ideas. At the oneday meetings, presentation of the results of various tear-down programs helps initiate discussions. production/sales-preparation stage, and the production/salespreparation stage. DISCIPLINING THE PRODUCT-LEVEL TARGET COSTING PROCESS Disciplining the product-level target costing process begins with monitoring and validating the progress of the design engineers toward reaching the cost-reduction objective.It is at this stage in the process that the cardinal rule of target costing is applied. Only when getting the product to market is so imperative that cost is of secondary consideration should the cardinal rule be violated. Finally, when the product is released for mass production and its actual cost of manufacturing can be measured, steps sometimes have to be taken to reduce those costs to the target level. Once the target cost-reduction objective has been established, the process of designing the product so that it can be manufactured at its target cost can commence.The discipline of target costing requires that the chief engineer and his or her superiors continuously monitor and validate that the progress the design engineers are making toward this objective. This monitoring ensures that corrective actions can be taken as easily as possible and th at the cardinal rule will not be broken. Some firms define an as-if cost at this point in the development process. The as-if cost reflects cost-reduction opportunities identified when the previous generation of the product was being designed or manufactured. In most cases, the as-if cost is above the target cost of the new product but below its current cost.The additional cost that must be achieved is defined as the difference between the target cost and as-if cost. As the design process proceeds and costs are removed from the major functions, the estimated manufacturing cost gradually 5 Mini VE and VE Reliability Mini VE is a simplified approach to second-look VE. It is applied to specific areas of a part or to very small, inexpensive parts. Mini VE is applied during the development and product preparation stages, the development and production-sales preparation stage, and the production-sales preparation stage.A VE reliability program is designed to ensure that the most appropriat e form of VE is applied to each problem. Essentially, it is a â€Å"quality of VE† program. If a completely new product design is required, for example, applying second-look VE is not appropriate. Like mini VE, the program is applied during the development and product-preparation stages, the development and Article 32. TARGET COSTING FOR NEW-PRODUCT DEVELOPMENT: PRODUCT-LEVEL TARGET COSTING falls toward the target cost. Many firms call the updated estimate the drifting cost (see Exhibit 5).Thus, the product design process starts with an as-if cost higher than the target cost and across the design process reduces the expected or drifting cost until it reaches the target cost. At most firms, once the drifting cost equals the target cost, cost-reduction activities cease. There is no reward for achieving greater savings than those required to achieve the target cost. The engineers’ time is better spent on getting the drifting cost of other products to equal their target co sts. estrictive, because the product under review causes additional revenues to be generated beyond those generated by the product itself. Such products include flagship products that create high visibility for the firm, products that introduce the next generation of technology, or products that fill a critical gap in the product line. For such products, the target cost is often relaxed to allow for the â€Å"hidden† revenues. However typically, cost reduction pressures are still applied during the early stages of manufacturing until the target cost is achieved.For the products that feature a variety of options, the final fine-tuning of the target cost is often achieved by specifying the features that the standard product will contain. If the manufacturing cost is too high, for example, one or more â€Å"standard† features might be converted to â€Å"options† that the customer now has to pay an additional amount to obtain. Converting features to options both red uces the cost of manufacturing the standard product, allowing the target cost to be achieved, and increases the selling price of the originally specified product, allowing the target profit to be achieved.Obviously, the reduction in the functionality of the standard variant must be subjected to market analysis to ensure that it is acceptable in the eyes of the customer at the target selling price. An example might include the conversion of side air bags from a standard feature to an optional one. This reduction in functionality will be acceptable only if competitive offerings treat side air bags in the same way. This fine-tuning process gives firms more leeway to achieve target costs set several years earlier. Similarly, the actual selling price is not fixed until just before the product is launched.Delaying these two critical decisions significantly reduces the uncertainty that a firm, in a multiyear product development process, faces with respect to achieving target costs. At most firms, once the drifting cost equals the target cost, cost-reduction activities cease. The process of comparing the drifting cost to the target cost continues throughout the design process. Often when the product is ready to be released to production, for example, planners undertake a final review of the feasibility of the target cost.If the estimated production cost is too high, the design is subjected to additional analysis. Frequently, relatively minor changes in the product’s design are all that is needed to reduce the cost estimate to the target cost level. As long as these changes do not alter the product’s price point, the product’s functionality is reduced and the product is submitted for approval. If the design changes will reduce the price point, the product is typically returned to the research and development group for design.The cardinal rule of target costing plays an important role in maintaining the discipline of target costing. Great care is ta ken to ensure that the sum of the component target costs does not exceed the target cost of the product. Often, an increase in the cost of one component causes the engineers to explore ways to reduce the costs of other components by an equivalent amount. In addition, to help ensure enforcement of the cardinal rule, most firms have a policy against launching unprofitable or sub-profitable products.When the product design phase is over, the product moves to manufacturing. As part of this transition phase, the target cost is compared to the standard cost of production. If the standard cost is higher, usually the firm takes steps to reduce manufacturing costs to the target level. Often, if the standard cost is at or below the target cost, the design of the product is frozen for the rest of its life, and no further actions, other than general kaizen, are taken to reduce the cost of the new product.As with any rule, the cardinal rule occasionally is broken. It is violated when a broader a nalysis indicates that breaking it will be beneficial for the firm. Target costing, by its nature, takes a single-product orientation. Sometimes, this view is too NEXT STEPS One of the key constituents of the product-level target cost is the target costs of all of the outsourced components. These costs are the focus of the next step in the target costing process, component-level target costing.It is in this portion of the target costing process that the discipline of target costing is extended to the supplier base of the firm. Journal of Cost Management board member ROBIN COOPER is a professor in the practice of cost management at Roberto C. Goizueta Business School at Emory University and can be reached at (404) 7276679. REGINE SLAGMULDER is associate professor of accounting and control at INSEAD France. She can be reached at regine. slagmulder @insead. edu. From Journal of Cost Management, July/August 2002, pp. 5-12.  © 2002 by the Journal of Cost Management. 6