Users of Accounting Information - 1665 Words

inAccounting information helps users to make better financial decisions. Users of financial information may be both internal and external to the organization. Internal Users of accounting information are those individuals directly involved in managing and operating an organization and users within the company. They include managers, internal auditors, sales staff, budget officers, controllers, officers, directors, and other important internal decision makers. Internal users make the strategic and operational decisions for the business or organization. The internal role of accounting is to provide information to help improve the efficiency or effectiveness of an organization in delivering products or services to the marketplace.†¦show more content†¦They include shareholders, lenders, customers, suppliers, consumer groups, external auditors, government agencies, regulators, lawyers, brokers and the press. Yet these users can affect and be affected by the organization. External users rely on accounting information to make better decisions in pursuing their goals for the organization. External users are communicated accounting inform ation usually in the form of financial statements. The purpose of financial statements is to cater for the needs of such diverse users of accounting information in order to assist them in making sound financial decisions. The external users would receive limited financial information from the target company, such as general-purpose financial statements; these statements have just enough information to inform external users of the company’s economic position. General-purpose statements are in the area of financial accounting, which is the type of accounting aimed at supplying information to users not directly affiliated with the target company. External users of accounting information include the following: * Lenders: lenders have an interest in both a company s profit and cash flow. These users may have given loans to the business. Lenders such as investors, banks and other financial institutions are interested in such statements for the fact if they were to lend the company money they would need to asses that the company would be able to afford to repayShow MoreRelatedAccounting Information; User and Uses1701 Words   |  7 PagesACCT101 - USERS OF ACCOUNTING INFORMATION AND THEIR NEEDS ACCT101 [Assignment 1] - Accounting Information, Users and Uses Abdul Samad Mustafa [1283] Course: ACCT101 [Dr. Naim Hassan El-Sayed] NYIT – Abu Dhabi, U.A.E. CONTENTS Abstract 3 Users of Accounting Information and their needs 4 Introduction 4 Users of accounting Information and responsibilities of accountant 4 External Users 6 Internal Users 7 The needs of accounting information 7 Conclusion 8 References 9 Abstract External users of accountingRead MoreAccounting Information for Internal and External Users11290 Words   |  46 PagesON ACCOUNTING AND ACCOUNTING INFORMATION FOR, INTERNAL AND EXTERNAL USERS PRESENTED BY Mr. EMMANUEL FONGEH IN PARTIAL FULFILLMENT OF AN EXECUTIVE MASTERS DEGREE IN BUSINESS ADMINISTRATION. CHAPTER 1 1.1 INTRODUCTION. At a glance, accounting can appear extremely complicated and confusing. The untrained eye may struggle to grasp the entire nature of accounting andRead MorePublished Financial Statements: Users and Their Need for Accounting Information6104 Words   |  25 PagesC H A P T E R O N E INTRODUCTION 1.1 BACKGROUND OF THE STUDY Accounting as a profession or discipline, has always been seen as an information-generating one, which fittingly makes the job of the Accountant to be that of observing economic activities, recording the observations in the prescribed books, analysing the recordings, interpreting his analysis and preparing reports to all users of Accounting Information. The prepared reports are generally referred to as financial statements, which clearlyRead MoreQualitative Characteristics of Accounting Information846 Words   |  4 PagesQualitative Characteristics of Accounting Information Qualitative characteristics are the attributes that make the information provided in financial statements useful to users. The four principal qualitative characteristics are understandability, relevance, reliability and comparability. It is also pointed out that these qualitative characteristics may need to be balanced against one another. (John Wiley Sons Australia, Ltd, 2009) The relative importance of the characteristics in different casesRead MoreManagerial Accounting vs Financial Accounting Essay761 Words   |  4 PagesManagerial and Financial Accounting ACCT/300: Principles of Accounting April 9, 2008 Managerial and Financial Accounting This paper will attempt to differentiate between managerial and financial accounting, the users of managerial and financial accounting and what type of business decisions would be made with the information. Managerial Accounting Managerial accounting provides accounting information to managers who are inside an organization and who directs and controls its operationsRead MoreAccounting and Financial Statements Essay example1585 Words   |  7 Pagesidentify external users of accounting information and give detail on the main characteristics and how these characteristics and the conceptual framework develop the benefits of financial statements for external users. Financial accounting includes information distributed to external users that are not part of the enterprise, e.g. stockholders, creditors, customers and suppliers, although the information is also of interest to the companys officers and managers. (Yahoo, 2007) External users have an interestRead MoreFinancial Accounting Information And Management Accounting1434 Words   |  6 Pagesassignment is to â€Å"Identify the ‘other users’ [of business accounts] and assess the extent to which financial accounting information is of use to managers, and management accounting information is of use to ‘other users’.† The appropriate definitions and roles of financial and management accounting will be given and the ‘other users’ of accounts will be identified. Thereafter, the uses of both financial accounting information and management accounting information will be discussed and analysed to evaluateRead MoreConceptual Framework1208 Words   |  5 Pageswhich comprises Statement of Accounting Concepts. Apart from that, the essay also clarifies on how the financial information is essential for the users as stated in the SAC 2, for decision making purposes. Additionally, an illustration of the relationship b etween the SACs and how they are interrelated to fulfil the objective of general purpose reporting is pictured. Introduction The Conceptual Framework adopts financial reporting as issued by the Financial Accounting Standards Board (FASB) of USARead MoreFacts and Information about Accounting1606 Words   |  6 Pages1.0 Introduction What is accounting? How many people know the fundamental accounting concepts? Let me explain briefly some to you. Accounting is a system to identify, measure, record and present the information to the users to help to help make evaluations or financial decisions. There are few general rules and concepts in the accounting field. These general rules and concepts are referring to the basic accounting principles and guidelines. From the basic accounting principles and guidelines, thereRead MoreThe Accounting Integration Platform Permits1310 Words   |  6 Pages The accounting integration platform permits users to integrate and standardize accounting from non–Oracle transactional systems to create accounting entries in any general ledger. If customers have high volumes of transactions from different industry applications, such as billing systems, the Oracle Fusion accounting hub will add plus-reference information on raw transaction information. Then, it applies rules to create detailed accounting entries to meet virtually any accounting requirement

Malincho - 1898 Words

1. Overall Assessment Kalin Pentchev created an increasingly growing business out of confidence, determination and sheer luck. Building a company from scratch is complex and certainly takes some of these qualities to persevere, but must also take planning, analysis and strategy. While Kalin displayed confidence, which Professor Sarathy explained contributes to a company’s success, it was gained from his own determination not to fail, rather than from having an understanding of international marketing. Instead of using well-mapped out plans and strategy to guide his company, Kalin created a reactive business with decision-making occurring as issues and dilemmas arose. Unfortunately, as a result, he made several mistakes common to†¦show more content†¦Chasing Orders Kalin developed a reactive business that responded to situations as they occurred. His strategies were the result of things gone wrong. As an example, he had to change his lower-price selling strategy after a distributor warned him of the consequences and struggled to even maintain an effective pricing strategy because his focus was on selling the product as quickly as possible. Instead of developing relationships and taking care of the customers, like the Lebanese storekeeper, he provided to some poor service and coincidentally treated them similarly to the way his distributer treated him with little contact and no follow up. â€Å"Desperate and determined† and rather than taking a step-back to prepare a solid selling strategy, he looked for customers in yet another market, the larger-volume cheese buyers. Assumed Successful Home Market Products and Techniques Worked Anywhere In addition, Kalin also built a business of faith assuming that cultural values and business practices that previously worked in his home country would be transferable to a U.S.-based company. For example, Kalin suggested that all customers believed non-payment to a vendor was offensive and feared reprisal from a fictional, more powerful business man. Although it is important to understand the cultural values of theShow MoreRelatedMalincho Case1155 Words   |  5 Pages Malincho Case Study Analysis By: Faraz, Jadee and AmbreenProfessor: Tobar Byron Subject: International Strategic Management (BMI703) Date: 09/ 08/ 2014 Table of contents Executive summary the Problem/Opportunity the Organization’s current mission, goals and strategies the company s internal strengths and weakness (SWOT analysis) recommendation Selected recommendation Action Plan Implementation Conclusion Executive summary: Kalin is a Bulgarian entrepreneur. He tried toRead MoreMica Case Malincho Essay632 Words   |  3 PagesMICA Case Study: Malincho 1. Timmons Model of Entrepreneurial Process The Timmons model was developed by Jeffery Timmons to help entrepreneurs improve their odds of success. The model centres on that the entrepreneurship is opportunity driven. According to this model, first of all, it is the entrepreneur, who is the driving factor in launching a new company. Within the three components, the process starts with a market opportunity, where the size and type of opportunity will define the teamRead MoreMalincho Case Study Essay642 Words   |  3 PagesMalincho Case Study The Timmons entrepreneurship is a model that considers opportunities teams and resources available to an entrepreneur and holds that success depends on the ability of the entrepreneur to balance these critical factors. When applying the first part of the Timmons model to the Malincho case, Kalin got the idea of importing feta cheese and selling it to fellow Bulgarians on the East coast of America who were hungry for a taste of home. Once he identified this opportunity,Read MoreBa470 Week 1 Assignment791 Words   |  4 PagesMalincho Case Study Kalin searched for an opportunity, and on finding it, shaped the opportunity into a high-potential venture by drawing up a team and gathering the required resources to start a business that capitalized on the opportunity. In the process of starting the business, he risked his career, personal cash flow and net worth. The Timmons model bases itself on the premise that Kalin will earn rewards in commensuration with the risk and effort involved in starting or financing the business

Lean Production at Portakabin-Case Study-Free-Samples for Students

Question: Discuss about the Lean Production at Portakabin-Case Study. Answer: Introduction Lean Production at Portakabin Lean production is an approach to reduce the loss and wastages in the process of production. It is considered as a better and efficient way of optimizing the output by using minimal input. Lean production is considered as an efficient replacement for the traditional production methods. The main problem noted were regarding t he employee dissatisfaction, failure of equipments and outdatedness of the production process. The employees were dissatisfied with the repetitive nature of the job. Any equipment failure at the work causes delay in the remaining process. There were issues when the machine became obsolete. These problems were occurring consistently causing employee dissatisfaction. With the continuous problems, Portkabin is facing issues affecting the productivity. There is a need to apply an effective method in order to attain higher flexibility and efficiency at once. A new method need to be so that wastage can be reduced (Portkabin, 2017). The lean production method was firstly adapted in Japan from 1950 to 1960 and was lately adopted by the firms in UK. This approach eliminates the wastage occurring in the material time and input of workers. There is a need to improvise the production through development of an effective quality method. A reduction in the cost will improve the overall production hence improving the competitiveness. There are multiple of techniques that are been introduced o far to attain lean production. Among these techniques, cell production method arranges the employees in team. Every team is involved in a part of the whole process. This type of production increases team work and promotes employee satisfaction, Under Kaizen the employees have to fulfil two assignments. Firstly they have to complete the given work and secondly they should suggest and implement the method. Continuous improvement is the part of the process contributing in a positive way. Just in time approach implies that as the input is received they are utilizing it immediately in order to avoid wastage of time. This method uses computerized system of procurement in order to ensure that the order to delivered without any delay. This method plays an important role while determining the status that there is no money held as stock. Portakabin is a construction company based in UK specialized i steel building for accommodation. After negotiation the company provides with the proper solution with everything. Method used Portkabin uses lean production method in the construction process. It includes Flow production, Cellular production and batch production. Through its effective manufacturing process the company is able to minimize cost. They have achieved quality assurance certification: ISO 9002. They are taking considerable lesser time for completion of the project. Portkabin has attained a high customer rating and standing out to be more efficient Advantage of flow production method Portkabin is been able to meet the target by manufacturing within the given time it is due to the capital intensive technique in the machines that are been used. The organization is highly mechanized and depends upon the technology for gaining productivity. Firm do incur lower cost to produce given products. Disadvantage of flow production method The process is less flexible due to involvement of high end mechanization. The products cant be customizing according to the need of the customers. Advantage of cell production system This method can be adopted readily in the changing environment. The pending work inventories are kept low. This will increase overall output per worker and will reduce the time of production. The money saved can be used to procure more equipment. One can achieve immediate feedback on the changes affected. Disadvantages of cell production system The system relies on the initiative and input of the worker who is unreliable or absent due to any reason. Advantage of batch production system This method is used to produce differentiated products with a minimal cost by using the machine in a best possible way. The input can be purchased at a minimal cost by using the machines in a best possible way. The workers are deployed in the area of their expertise. They further have a positive implication on the quality of output in order to improv the skills. Disadvantage of batch production system Tis mechanism creates a backlog of work in progress it is a very difficult decision when one has to intricate decision and planning. A lot of space is required that might lead to stock expiring or getting destroyed. Method study The use of method study allow in making comparison by identifying the best possible way of handling and scrutinizing the mean of production in a company. This process is used in order to improve the quality work of the company. The method study can be used but the company in getting the best possible outcome. It involves selection of the operations which need to be done or studied in order to manage the companys operation. The recorded information is read in detail by taking effective measures, the new system need to be managed properly in order to gain sustainable results. The system moreover ensures that the building is of the current standards that ensure effective measures for the purpose of relocation. The system ensures building in an effective way by ensuring availability of different components (Harris and McCaffer, 2013). Quality management system therefore ensures availability of goods in a best possible way and providing with an assurance to improve the chances of growth and development. It is through the quality management that the organization can gain effectiveness. The organization can thereby derive an effective procedure to deal with the situation. It is very well demonstrated by the company standards. The management system is effective and provides with the most appropriate character. The assurance guaranteed by them allow in gaining competitive advantage. Reduction in the cost will improve the overall production hence improving the competitiveness. There are multiple of techniques that are been introduced o far to attain lean production (Morrissey and Browne, 2004) JIT technique in meeting the target at Lilliput The company has focused on improving the overall benefit by emphasizing on quality to be illustrated by the Portakabin Lilliput products. Lilliput Childrens Centres are designed to be child-focused. The purpose is to meet tough safety and care standards. The purpose of the company is to create a protective environment. The Childrens Centres provide with a resource for the whole community that help in managing the resources in a well defined way. In order to gain proficiency with the time it is possible to gain a competitive advantage by developing effectiveness. There are possibilities where it is possible to build in half the time. The traditional methods decrease the overall productivity. For a better understanding it is possible to use Multi-functional rooms like kitchens, crche facilities, and training rooms. This will help in organizing the work on a fast pace. There are certain times when the functioning is delayed due to unforseen future (Kang and Bekkers, 2015). At time the f unction is delayed due to improper execution of projects. The process therefore allow in managing the resources in the best possible way. The Just in time approach will help them in utilizing the goods it right away in order to avoid wastage of time. This method uses computerized system of procurement in order to make certain that the order to deliver without any delay. This method plays an important role while determining the status that there is no money held as stock. Portakabin is a construction company based in UK specialized steel building for accommodation. After negotiation the company provides with the proper solution with everything. In order to meet the goal it is evident for Liliput to minimize the lag time (Hirano, 2016). Waste reduction methods at Portakabin Portakabin lean production process encourages waste reduction. The organization is using Building in a modular way is a lean process. The off-site construction and installation of completed and fitted building can be managed by fewer workers that are required on site. This will require less transport. Portakabin has been successfully been able to reduce the volume of waste sent to landfill by 60% over the last three years. It is achieved due to the efforts by cutting down of the wastage. Portakabin has improved design to diminish waste in manufacturing. They have successfully achieved the objective by Through the smart design of the modules. This maximises the use of standard distance across materials. reprocess of resources, like door and window shapes By changing the materials used through insulating foam. This has allowed in reducing wastage of material by 10% Steel beams are supplied to the factory. Portakabin modules are pre-sized that do not require trimming is. This reduces the wastage created by wood particles or dust Recycling waste is one of the important aspects in Portakabin Group. They recycle 65% of waste generated in off-site manufacturing. The employees are trained to think about recycling. Recycling is an important component that requires to be carried at Portkabin in order to manage the building site. Portakabin has successfully designated a waste management teams. These are made up of a production manager and waste contractor. A permanent trainer works for the company and employees are regularly given refresher courses to update new ideas. They are also using Pallets for transporting products that are recycled at every stage of the supply chain (Cannon and Hillebrandt, 2016.) Management of wastage has majority of benefits for the people in order to gain competitive advantage .It allow in managing the effectiveness and reduce the overall wastage that occurs while managing the resources. They benefit Portkabin in Financial benefits for Portakabin and its customers.-Financial benefits are one of the important components that are important to gain a competitive advantage. The Portakabin production methods reduce the cost of constructing keeping the cost low. The lead time can be reduced placing an organized function and creating better opportunity. This allow in managing the risk with an effective use of technology. The latest technology works under controlled conditions and help in managing the affairs (Dennis, 2016). Environmental benefits- There are numerous significant environmental benefits, including better thermal performance and Tests carried out on the Ultima buildings. This allow in managing the environment by 70% minimal air leakage. This allows in creating a proactive environment and is therefore enabling thermally proficiency. With so many issues related to the environment it has become important to implement effective issues. There are certain necessary measures that are important to create a difference. The organization is uses ozone-friendly materials. This has enabled managing the function in the best possible way (Monahan, Coates and Clarke-Hagan, 2014). The organization is effectively manufacturing process that helps in managing the resources in an effective way. By following an efficient pattern the wastage can be reduced along with pollution. Smaller number vehicle actions to construction sites minimise traffic pollution and hence creating opportunities for recycling. The build ings are constructed in a well-defined way helping in allocating desired results within the section (Othman, 2015). Social benefits to people and communities- The main financial benefits therefore include predictable construction. It is evident to note that the construction is not disrupted by weather conditions or site related problems. The company has a support system where 99.6% of Portakabin projects are delivered on time and on budget. The construction are carried out at a fast pace while meeting the basic requirements. The industry is involved in Building 50% faster than those in traditional building projects. At the same time they are able to control quality. The Systems is based on lean manufacturing techniques guaranteeing high quality at every stage of production.Social benefits is important in order to manage the society. It is therefore mandatory to provide certain level of benefits to the wider community. In this situation the organization is providing with ample of benefits in order to gain competitiveness. They are looking for improved health and safety. In order to gain competitive ness it is important for an organization to improve the condition of the society in which they are living (Chalice, 2007). This will benefit everyone. Factory-based construction improves the quality of the company. Toyota has an effective waste management system. The company strive hard to reduce excess wastage caused during the operations. In this way they are able to gain a competitive advantage in the market. It is gainful for the business organization to find out an appropriate way to meet end results. In a highly competitive economy and changing business behavior it is evident to look into an appropriate way through which one can gain sustainable result. In such a condition the purpose is to guarantee desired outcomes. This is only possible through determination of buying the input. By managing the goods it is possible to manage at minimal cost by using the machines in a best possible way. The workers are deployed in the area of their expertise. This method uses computerized sy stem of procurement in order to ensure that the order to delivered without any delay (Fleischmann, et al 2014). This method plays an important role while determining the status that there is no money held as stock. The organization can thereby derive an effective procedure to deal with the situation. It is very well demonstrated by the company standards. The management system is effective and provides with the most appropriate character (Lewis, 2000). Impacts on Portakabin of using lean production The implication of technique in the company will be competent to recognize the best way of handling and scrutinizing the production in a company. It has to improve the quality work of the company normally in all the activities implemented not exclusive of the daily operations which are recurring. The method study by the company describes the best techniques that re appropriate in the execution of the company process. This occupies the selection of the process which needs to be complete or studied (Holweg, 2007). There is a need to improvise the production through development of an effective quality method. A reduction in the cost will improve the overall production hence improving the competitiveness Innovation is considered as an important element to any market in order to figure out effectiveness timely. The traditional methods decrease the overall productivity it is therefore used as an important aspect to an organization. Use of knowledge is important to create something importan t. A new thing is obvious to gain a piece of equipment which are useful for a company to manage the potential to allow people to do things in different and better ways. Portakabin has successfully designated a waste management teams. These are made up of a production manager and waste contractor. It is through their vision the organization is able to reduce the excess wastage (Shah and Ward, 2007). Meanwhile it is understood that the Lean production will be used as efficient replacement for the traditional production method. The traditional methods are causing excess problem in attaining desired result. The productivity is actually hampered when an organization is unable to align its goal in a systematic way (Heizer, 2016.). Lean production has a long-term impact on the organization. It is thereby reducing the overall impact of the features that are important for gaining competency. The purpose of gaining competency is to attain effectiveness at work. One can find issues in carrying out the activity. On a long run the purpose of gaining sustainability is to maintain effective relationship. The lean production creates gap in attaining better understanding. The main difficulty with managing the lean production is in term of dissatisfaction, failure of equipments and out datedness of the production procedure. The employees are highly dissatisfied with the repetitive nature of the job. Lean production causes problem that causes failure at the work and delay in the remaining process (Errasti, Rudberg and Corte, 2015). There were challenges where the machine became out of date. These problems accompanied with other caused delay in gaining effectiveness at work. The employees were consistently dissatisfied. All this has been affecting the productivity of the organization. Portkabin is facing issues affecting the productivity. There is a requirement to apply an effectual method to attain higher suppleness and competence at once. A new method need to be used so that wastage can be reduced (Cook, 2010). The lean production method was lately adopted by the firms in UK. This approach however eliminates the wastage occurring in the material time and input of workers. However it is suggested to manage the production through growth of an effectual superiority technique. A decline in the cost will get better production hence improving the competitiveness. It is important for the organization in multiple forms hence guaranteeing lean production. This is highly impacting the organization in gaining goals. This technique put together the employees in team (Gangjee, 2013). Overall it helps in managing the activities in the best possible way. This type of production increase team work and promote employee satisfaction. Firstly they have to work and secondly they should propose and put into practice an effective method. Continuous development is the division of the process causative in an optimistic way. The main problem noted were regarding employee dissatisfaction and can be resolved through managing the process in an effective way. The different cause behind the failure has highly affected the organizational growth. It therefore had a long term impact having deliberate impact on attaining systematic growth. The employees were dissatisfied with the recurring nature of the job. Any failure would directly affect the growth in the organization. It has become a matter of great importance to put together an effective tool and procedure for the remaining process. There were issues when the machine became obsolete. Portakabin production methods decrease the cost of constructing high quality building projects. In this way the lead time amid a customer introducing an order and the conclusion product being prepared is much shorter. It is therefore able to match up with the use of the latest technologies under prohibited conditions. In long run the company has to manage the effectiveness by developing better tool sand technology. This will guarantee better implementation of policies and deployment of goals in a significant way. This process therefore helps in measuring the sustainable impacts that are used for managing the activities as per the market requirements. This is only possible through determination of buying the input. By managing the goods it is possible to manage at minimal cost by using the machines in a best possible way. Portkabin is known for providing effective solution to help other organisations to supervise their altering accommodation requirements. They are using the modular buildings methods to put together lean production methods. This method is providing them with a solution to overcome the problem that they are facing in order to carry forward the Lean processes providing an environmentally-friendly approach in a world of limited resources. Time is used more professionally. The purpose of this technique is to reduce wastage in order to cause efficient result at every stage of lean production. The modular buildings can be used in a quick way. Problems can be reduced by associating with conventional new buildings such or by eliminating the gaps. The net consequence is only possible if the company is able to match up with the customers expectations. The organization can thereby derive an effective procedure to deal with the situation. It is very well demonstrated by the company standards. Conclusion To conclude, it is eventually important to manage the resources in the best possible way. It is therefore essential to reduce the wastage and to attain efficient result by promoting growth and development. Portkabin is using lean production method in the construction process. It includes Flow production, Cellular production and batch production. Through its effective manufacturing process the company is able to minimize cost. The purpose is to understand the technique in order to manage the effectiveness. There is a necessity of reducing the excess wastage in the process by implementing long-term better activities. The organization can only gain better results if it implements an efficient methodology References Cannon, J. and Hillebrandt, P.M. eds., 2016.The Management of Construction Firms: Aspects of Theory. Springer. Chalice, R., 2007.Improving healthcare using Toyota lean production methods: 46 steps for improvement. ASQ Quality Press. Cook, S., 2010. Customer care excellence: How to create an effective customer focus. Kogan Page Publishers. Dennis, P., 2016.Lean Production simplified: A plain-language guide to the world's most powerful production system. Crc press. Errasti, A., Rudberg, M. and Corti, D., 2015. Managing international operations: configuration of production network for SMEs. Fleischmann, A., Schmidt, W., Stary, C., Obermeier, S. and Brger, E., 2014.Subject-oriented business process management. Springer Publishing Company, Incorporated. Gangjee, D.S., 2013. Property in Brands. Harris, F. and McCaffer, R., 2013.Modern construction management. John Wiley Sons. Heizer, J., 2016.Operations Management, 11/e. Pearson Education India. Hirano, H., 2016.JIT Implementation Manual--The Complete Guide to Just-In-Time Manufacturing: Volume 2--Waste and the 5S's. CRC Press. Holweg, M., 2007. The genealogy of lean production.Journal of operations management,25(2), pp.420-437. Kang, B. and Bekkers, R., 2015. Just-in-time patents and the development of standards.Research Policy,44(10), pp.1948-1961. Lewis, M.A., 2000. Lean production and sustainable competitive advantage.International Journal of Operations Production Management,20(8), pp.959-978. Monahan, J., Coates, R. and Clarke-Hagan, D., 2014. Overcoming the Barriers of Green Innovation in Construction Projects Through Its Successful Management.RCOM A, p.123. Morrissey, A.J. and Browne, J., 2004. Waste management models and their application to sustainable waste management.Waste management,24(3), pp.297-308. Othman, A.A.E., 2015. An international index for customer satisfaction in the construction industry. International Journal of Construction Management, 15(1), pp.33-58. Portkabin, 2017. Online. Available at: https://www.portakabin.co.uk/ Accessed on: 15 August 2017 Shah, R. and Ward, P.T., 2007. Defining and developing measures of lean production.Journal of operations management,25(4), pp.785-805

The Scarlet Letter Film Analysis Essay Example For Students

The Scarlet Letter Film Analysis Essay The Scarlet Letter film takes place at the beginning of the seventeenth century, in Massachusetts. By this time, Puritans and pilgrims had come to settle in the Northern Colonies, in search for a place in which they could profess their religion freely without fear of being prosecuted. Hester Prynne is a Puritan English woman that has arrived at this colony under her husband’s instructions of finding a house, but more precisely, to find a place to live a free life in communion with God. However, she would find herself unfitting for the times and society she is to live in, so much so, that the Promised Land that Massachusetts seems to be at the beginning, would become her soul and body’s imprisonment. The film portrays very acutely the strong social and moral codes by which Puritan society lives. Church is the center of their lives and the only place in which the people can communicate with God. The patriarchal social order is also reinforced by Puritan codes in the sense that no woman can live on her own or without her husband. We will write a custom essay on The Scarlet Letter Film Analysis specifically for you for only $16.38 $13.9/page Order now But Hester is a proto-feminist and a free spirit. The very first dinner after her arrival, she declares she wants to find a house and await her husband there. The dinner atmosphere turns out to be denser as she continues exposing her ideas of subsisting on her own until the arrival of her husband. From then on, she begins to be seen with condemnatory eyes, and as the film goes on, she is even accused of witchcraft. Puritans believed in predestination. Alike the Israelites, they were convinced to have been chosen by God to fulfill a special role in human history: to establish a new, pure Christian commonwealth, a â€Å"city upon a hill†. This fervent convincement is observed when Reverend Dimmesdale gives his moving sermon at church, emphasizing their role as a model for other settlers. However, all this strong moral codes will come to be challenged by Hester and the Reverend’s love. Their love under this society is unthinkable, to the point of being hanged, but they believe it is not sinful under God’s eyes. At the very news of the apparent death of Hester’s husband, she is eager to consummate their love once and for all, but according to Puritan codes, they should wait at least seven years for doing so. Here is the moment in which these codes turn out to be unbearable by their absurd strictness, and thus, flouted. Hester and the Reverend’s love blooms into an â€Å"illegal† baby and their nightmare becomes. She is discovered and accused of adultery, and as she does not confess publicly the father’s name, she is imprisoned. Her pregnancy is carried out in confinement, as she does not repent of her â€Å"sin†. At this point, religion turns out to be her own jail, but for her there is a paramount difference between what God’s will is and what the heads of this colony interpret it to be. When released from imprisonment, she is denigrated even further by having to wear a red â€Å"A† from adultery on her chest. Social chastisement and rejection are nothing compared the sorrow she and the Reverend feel for having to live apart because that society does not approve of that love. When about to be hanged after being accused of witchcraft, the Reverend confronts all the religious foundations of the Puritan community and questions the authority of judging God’s children, whose only sin was to love each other. He then desperately addresses all who have come to this land searching for freedom to profess their love for God, and they themselves have continued the prosecution they were escaping from. The â€Å"perfect model† they finally established was a one in which oppression was its soul and body. New England became the Promised Land for the same nightmare.