Throughput Accounting Free Essay Example, 1750 words

And, the understanding and subsequent elevation of the system’s constraints will enhance the performance of the system. Within the above mentioned context, throughput accounting has become an important development in the modern conventions of accounting allowing management accountants to comprehend the significance and contribution of the constrained resources to aggregate profitability. The concept of throughput accounting does not largely focus on the efficiencies and performance based on the efficiencies instead it takes into account the different types of constraints which can be in the shape of time constraints and policy constraints. Steps involved in throughput accounting Goldratt (1990) contends that the working principles of throughput accounting or theory of constraints extend a focus to a continuous improvement process and this principle is comprised of five focusing steps as elaborated below: (1) Identify the system’s constraint(s): Constraints may be relating to physical (e. g. machines, people, materials, demand level) or managerial (Rahman, 1998, p. 338). Generally, organizations have limited physical constraints but face numerous managerial constraints in the form of procedures, policies, methods and rules. In this regard, Goldratt (1993) devised a technique called a Current Reality Tree for identifying policy constraints. We will write a custom essay sample on Throughput Accounting or any topic specifically for you Only $17.96 $11.86/page Moreover, non-constraint resources comprise of productive capacity (capacity supporting the constraint throughput) and the idle capacity (capacity to safeguard against system disruptions and capacity not currently required) (Lockamy and Cox, 1994).

The Glass Menagerie By Tennessee Williams - 879 Words

Broken Family In the play The Glass Menagerie by Tennessee Williams, is a great example of how common it is to have a broken family especially in today’s society. I know a lot of people would disagree with my opinion and say that the family wasn’t broken at all. I understand that there are several families out there that seem very complete even without a father figure. In the play we the readers get to see firsthand, on how Tom’s father essentially broke up this family without even knowing it. I can’t say that I know how tom, Amanda and Laura feel because I’ve never actually been in their situation. Although we have no control over our emotions, some of us have a love hate relationship with someone. â€Å"More and more you remind me of your father! He was out all hours without explanation-then left! Good-bye!† (941). This quote of the play stood out a lot to me. Mainly because throughout the scenes I could tell that Amanda was still very much in love with her children’s father. Even though he left her and the kids without any explanation. I think she still has feelings toward him because she never got closure. I don’t think Amanda was always so mean and biter towards Tom, until his father left. I think this really changed the way of how she sees her life and children. I don’t think it’s fair at all that she takes her anger and aggression out on them, because it’s not their fault. Sometimes no matter how old a person is, they still get treated like a child. â€Å"We have to beShow MoreRelatedThe Glass Menagerie By Tennessee Williams985 Words   |  4 Pageshardly catch it going. ¨ This quote by the author of The Glass Menagerie, Tennessee Williams, describes both The Glass Menagerie, a memory play, and the life of Tennessee Williams himself, for whom memories played a large role in his life. Within the play, many parallels can be drawn between the life of Williams and the life of To m, the main character, such as a disdain for factory work. In addition, several characters in The Glass Menagerie have a difficult time fitting into the roles that theirRead MoreThe Glass Menagerie By Tennessee Williams Essay940 Words   |  4 PagesTennessee Williams was a renowned Pulitzer Prize-winning playwriter for his numerous plays throughout his career. One of such plays is The Glass Menagerie. After perfecting his play for many years, The Glass Menagerie was first introduced to Broadway on March 31, 1945. As a young writer, Williams lived vicariously through his plays. Throughout this play in particular, there are several allegories that pertain to Williams life. Although Williams had a relatively happy childhood, his life changedRead MoreThe Glass Menagerie By Tennessee Williams932 Words   |  4 Pages THE GLASS MENAGERIE Name Instructor Institution Course Date The Glass Menagerie Tennessee Williams, the author in the play †The Glass Menagerie† that is based on his life that presents characters that, as caught animals in an cage, live in woeful states and just wish to unravel themselves from this state (Fisher, 2010). The primary clash in the story emerges through their longing to encounter a different world, but their condition opens them to life s unforgiving realities. LifeRead MoreThe Glass Menagerie By Tennessee Williams986 Words   |  4 PagesTennessee Williams’s The Glass Menagerie, is a classic drama about a young man who is tired of his dull and boring existence. Tom, the main character, struggles to deal with his family, who is apparently holding him back in life. With the use of powerful writing techniques, Williams is able to captivate his audience and create a play that has stood the test of time. An excellent writing technique employed by Williams that contributes to The Glass Menagerie’s success is his use of plot. ThroughoutRead MoreThe Glass Menagerie By Tennessee Williams1249 Words   |  5 Pagesthe outside world The Glass Menagerie is very interesting because William s play relates to alot of people and their situations, people can learn alot from it alot whether they connect to Amanda and her past or to Laura and her lack of confidence and being in a world of her own or to Tom and his internal conflict about abandoning his family or staying with them. Laura s life is all about her glass menageries what happens when her glass unicorn breaks? What happens when a gentlemanRead MoreThe Glass Menagerie By Tennessee Williams1619 Words   |  7 PagesIsolation is prevalent in â€Å"The Glass Menagerie† by Tennessee Williams. This is presented in symbols such as blue roses and the glass unicorn, for they are imagined objects and only existent in another fantasy world. Williams incorporates such arcane symbols to draw out his characters, Amanda, Laura, and Tom, and how they cope with confinement. Most importantly, the symbols of the play represent how isolation debilita tes them psychologically in an attempt to connect with reality. The jonquils representRead MoreThe Glass Menagerie By Tennessee William1014 Words   |  5 PagesIn the play â€Å"The Glass Menagerie† of Tennessee William, he wrote a drama play to emphasize readers about the life is at a standstill the Wingfield family. Through of the Wingfield family, he uses many symbols which represent many things, but the important main symbolization is fire escape that shows three main characters; Tom Wingfield, his fire escape is the way out of Amanda and Laura. Amanda Wingfield, hope gentlemen callers to enter their lives, and Laura Wingfield, who wants in her own worldRead MoreThe Glass Menagerie By Tennessee Williams1534 Words   |  7 PagesThe Glass Menagerie by Tennessee Williams Tennessee Williams, born Thomas Lanier Williams, wrote The Glass Menagerie, a play which premiered in Chicago in 1944. This award winning play, autobiographical in nature, represented a time in which Williams felt the obligation of his responsibilities in regards to the care of his family. Robert DiYanni, Adjunct Professor of Humanities at New York University, rated it as, â€Å"One of his best-loved plays...a portrayal of loneliness among characters who confuseRead MoreThe Glass Menagerie By Tennessee Williams Essay876 Words   |  4 PagesIn Tennessee Williams’ The Glass Menagerie, there is a collection of glass animal figurines that belong to Laura. Laura uses those figurines to escape her reality. The â€Å"glass menagerie† is also a metaphor because all of the characters have a metaphorical glass menagerie that they use to escape their reality. Tom escapes his reality by going to the movies, drinking, and writing poetry. Tom says, â€Å"I go to the movies because – I like adventure†¦ something I don’t have much of at work† (Williams 33)Read MoreThe Glass Menagerie By Tennessee Williams867 Words   |  4 Pagesdraw the line between getting what you want and doing what you are obligated to do? In The Glass Menagerie by Tennessee Williams, the main characters are torn between fulfilling their desires and aligning with their role in society. On the surface, Amanda Wingfield plays the role of a caring mother that would do anything in her children’s best interest. However, according to the play, â€Å"The Glass Menagerie†, you should never be fooled by the â€Å"Illusion of the truth.† She indeed values her children’s

Plato Report Free Essays

Does Plato Believe There can ever be a Just Society In answering this question I first need to describe what a just society would consist of. A perfect state can only be lead under perfect conditions. Civil Society would be a better name for this state. We will write a custom essay sample on Plato Report or any similar topic only for you Order Now A just state would be made up of three parts. First, a state is a structure with parts that work together like an organism. If the parts do not work well together then the whole thing breaks down. It must have virtues, voices, it can be wise and brave. The state must have everyone performing there jobs to their best ability. For a state to be just the people within the state must also be just. A man is just when he has a well ordered soul because then you will do the right thing by performing good and just actions. A soul must be allowed to perform its proper function. In a state you cannot define justice by a man because a man can decay into ugliness. Instead you must define justice based on forms. Plato says that the forms are eternal and ever lasting. What constitutes an unjust society is a lack of knowledge. So ignored to create a just society we must educate people. The society must be well rounded in their education for if they are not they will have problems in society. A society must be fit, participation in athletics, they need to be sensitive to prose poetry, and have knowledge of mathematics and science. Education can not be on specialties, but everything mind, spirit, and body. Having a well rounded education will help people to communicate in all areas. The more you know in many different areas the better over all communication a society has. One of the reason there are inequalities in a society is due to lack of knowledge. Everyone in the society must to some extent be a philosopher because they seek education and knowledge. A just society must also have a just ruler. A just ruler would need to be a philosopher, he would have to offer honest leadership which reflects the will and knowledge of society. A perfect society must have temperance, knowledge, and wisdom. In justices occur because of a lack of knowledge resulting in greed. In order to get rid of injustice everyone in the society must be educated starting at birth. Women and men need to be equally educated in a well rounded fashion in order to promote a just society. In asking if this society could ever work the answer is no. The only way it could work is if all of society is willing to accept knowledge and work hard for education. Even though there is no such thing as a truly unjust society a totally just society will never happen until people are willing to work for it. Another reason there can never be a perfectly just society is because everyone†s perception of just is different. We know that the idea of justice is there, but to explain it to where everyone agrees to the idea would be hard to achieve. However, in trying to find true justice the society becomes stronger and more just. Expressing individuality that benefits or hurts a society however, reflects assertiveness, incentive, thought, and creativity, which strengthens the society. If a society ever got to the point of being just, the society would no longer have greed, drive for a better life, it would not have poverty or wealth. The society would just stop. There would be no more invention, growth, or change. The only change from Plato†s time to ours is technology. We are still searching for the perfect government, the question of who is better than who is still asked, and education is still a major principle to whether or not you are successful. How to cite Plato Report, Papers