Work Breakdown Structure Essay Example

Work Breakdown Structure Paper Chapman (2004) describes a Work Breakdown Structure (WBS) as a results-oriented family tree that captures all the work of a project in an organized way. The WBS therefore presents graphically the tasks in tabular as a hierarchical tree but it can also be a presented as task list in the form of a Gantt chart schedule. A simple example of WBS is shown in Appendix A. WBS as a planning tool In simple sense, the WBS could be used as a planning tool. Some projects could really be too big that could result to confusion if no planning is done. Imagine a contractor planning to build 1,000 houses with a month without a plan. How will he or she see to it that materials are available and delivered on time would be serious thing to consider. Add the fact that prices of materials could fluctuate in the market that could affect the contractor is sourcing the same materials in the light of cash flow requirements. To illustrate, it could not just be assumed that the materials will all be delivered at the construction site immediately as there could be problems as to storage and even security. One could be overwhelmed and confused if the amount of work and time is underestimated when it will turnout that it could be more. Mismanagement of projects normally comes from lack of planning and one who wants to comply in contracts could not afford not to have a plan. The nature of contracts with the use of WBS Contracts that are entered into between the parties create obligation between them. A typical construction contract for example that exist between the contractor (builder) and a contractee (owner the building) will cause the contractor to deliver the constructed according to specifications (Prager, J.1994) made by the contractee. We will write a custom essay sample on Work Breakdown Structure specifically for you for only $16.38 $13.9/page Order now We will write a custom essay sample on Work Breakdown Structure specifically for you FOR ONLY $16.38 $13.9/page Hire Writer We will write a custom essay sample on Work Breakdown Structure specifically for you FOR ONLY $16.38 $13.9/page Hire Writer Under the contract, the contractor must finish the building or project for given period time, using require materials, employing the required skills from its workers and completing other requirements that would satisfy the provisions of the contracts. The contractee in return may promise to pay the contractor based on progress billing or upon completion. Under either scenario, the work break structure may be of use to both parties. How may the contractor may make use of the WBS? On the part of the contractor, he or she may makes use of the WBS to plan the project for the construction of the house. In the WBS, contractor may specify the activities or the works to be accomplished within the a give period, which could daily, weekly, monthly or even yearly for big projects involving numerous number of housing units. With the WBS, which may be in form of a tree or Gantt chart, the corresponding cost and amount of materials may also be identified and plotted as guide by the contractor to see how he is or she is progressing in his or her work. Logically, the WBS could therefore serve as planning tool where the contractor could put down all the necessary activities that must be finished under given deadlines. In the case of progress billing type of contracts, the contractor can then use the WBS or the Gantt chart to document the extent of completion for purposes of billing the contractee. In the WBS, the contractor also binds himself or herself to do certain activities ahead of other, hence this could be used by the contractor to explain possible delay in finishing the contracts. A typical example is the delivery of materials beyond the control of the contractor. If the delay of the delivery was beyond the fault of the contractor, then the delay could be blamed on the said contractor, in which case the WBS could really a functional tool to justify delay so as to avoid damages. How may the contractee may make use of the WBS? On the part of the contractee, the WBS could be used to demand measurement of performance. As indicted earlier contract have deadlines, hence the contractee my charge some penalties for delay if such provisions were made part of the contract. On the basis of the WBS, the contractee may pay or may also refuse to pay in accordance with the contract. It could thus be said also that the WBS is the graphical representation of contract that was put in words and which was acknowledge in writing by the contracting parties. In so using the WBS, the contractee may check if the contractee is too fast that may tell something about the quality of project. Hence finishing ahead of time does not necessarily mean that the contractor is efficient. In construction contracts time could be very relevant in imposing standards. Cements need to dry well before other part of construction could continue and for some this may take time. Even in soil preparation good construction practice allow the passage of time to make it sure the materials need to be allowed some time to effective. This could be applicable also in the case of paints. The WBS could therefore guide the contractee in verifying that only the works to be done first should be done ahead to ensure quality of the project. In case of lack of fault of both contracting the parties, the WBS is desirable to have a contingency plan in order to prevent losses to both parties. In certain contracts however, time is of the essence that completion on time could be of paramount importance. Conclusion We have seen that work breakdown structure has its use and purpose in contracts. From the were discussed, it could thus be said that the WBS is a requirement for contract as a planning tool, as an evaluation tool and even as a legal tool for both of the parties of the contract to measure and determine the compliance of their obligations to each other. Based on discussion, the view could be confirmed that WBS may be designed to try to achieve certain goals such as: (1) being compatible with how the work that will be done and how costs and schedules will be managed; (2) giving visibility to important or risky work efforts; (3) allowing mapping of requirements, plans, testing, and deliverables; (4) fostering clear ownership by managers and task leaders; and (5) providing data for performance measurement and historical databases (Chapman, 2004). Appendix A, Source: Chapman, J. (2004) References: Chapman, J. (2004) Introduction to the WBS, {www document} URL http://www. hyperthot. com/pm_wbs. htm, Accessed June 5,2007 Prager, J. (1994) Contracting out Government Services: Lessons from the Private Sector, Public Administration Review, Vol. 54, 1994

Week One Textbook Problems Essays - Business Economics, Economy

Week One Textbook Problems Essays - Business Economics, Economy Week One Textbook Problems Megan O'Brien ACC/400 06/02/2015 Neil Fischer BE16.9 - Star Repairs Co. does all the repair work for a medium-sized manufacturer of handheld computer games. The games are sent directly to Star, and after the games are repaired, Star bills the game manufacturer for cost plus a 20 percent markup. In the month of February, purchases of parts (replacement parts) by Star amounted to $97,000, the beginning inventory of parts was $38,500, and the ending inventory of parts was $15,250. Payments to repair technicians during the month of February totaled $52,500. Overhead incurred was $121,000. a. What was the cost of materials used for repair work during the month of February? 38,500+97,000-15,250= 120,250 b. What was the prime cost for February? 120,250+52,500=172,759 c. What was the conversion cost for February? 52,500+121,000=173,500 d. What was the total repair cost for February? 120,250+52,500+121,000=293,750 E16.1 - Listed below are eight technical accounting terms introduced or emphasized in this chapter: Accounting Terminology Work in Process Inventory Cost of finished goods manufactured Conversion costs Cost of Goods Sold Period costs Management accounting Product costs Manufacturing overhead Each of the following statements may (or may not) describe one of these technical terms. For each statement, indicate the accounting term described, or answer "None" if the statement does not correctly describe any of the terms. a. The preparation and use of accounting information designed to assist managers in planning and controlling the operations of a business. Management accounting b. All manufacturing costs other than direct materials used and direct labor. Manufacturing overhead c. Direct materials and direct labor used in manufacturing a product. None - Prime costs d. A manufacturing cost that can be traced conveniently and directly to manufactured units of product. none - direct manufacturing cost e. The account debited at the time that the Manufacturing Overhead account is credited. Work in process f. The amount transferred from the Work in Process Inventory account to the Finished Goods Inventory account. Inventory cost finished goods manufactured g. Costs that are debited directly to expense accounts when the costs are incurred. Period costs 3. E16.2 -Into which of the three elements of manufacturing cost would each of the following be classified? a. Tubing used in manufacturing bicycles. Direct materials b. Wages paid by an automobile manufacturer to employees who test-drive completed automobiles. Direct labor c. Property taxes on machinery. Manufacturing overhead d. Gold bullion used by a jewelry manufacturer. Direct materials e. Wages of assembly-line workers who package frozen food. Direct labor f. Salary of plant superintendent. Manufacturing overhead g. Electricity used in factory operations. Manufacturing overhead h. Salary of a nurse in a factory first-aid station. Direct Labor 4. E16.3 - Indicate whether each of the following should be considered a product cost or a period cost. If you identify the item as a product cost, also indicate whether it is a direct or an indirect cost. For example, the answer to item 0 is "indirect product cost." Begin with item a. 0. Property taxes on factory building. Period cost a. Cost of disposal of hazardous waste materials to a chemical plant. Product cost - indirect b. Amounts paid by a mobile home manufacturer to a subcontractor who installs plumbing in each mobile home. Product cost - direct c. Depreciation on sales showroom fixtures. Period cost d. Salaries of security guards in an administrative office building. Product cost - direct e. Salaries of factory security guards. Product cost - direct f. Salaries of office workers in the credit department. Product Cost - indirect g. Depreciation on the raw materials warehouse. Period Cost h. Income taxes on a profitable manufacturing company. Period Cost 5. E16.6 - The Ryde and Rowe Inc. had the following account balances as of January 1: Flow of Costs through Manufacturing Accounts LO16-3 through LO16-5 Direct Materials Inventory . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $ 89,200 Work in Process Inventory . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 178,400 Finished Goods Inventory . . . . . . . . . . . . . . . . . . . . . . .

History and Geography of Germany

History and Geography of Germany Population: 81,471,834 (July 2011 estimate)Capital: BerlinArea: 137,847 square miles (357,022 sq km)Coastline: 2,250 miles (3,621 km)Highest Point: Zugspitze at 9,721 feet (2,963 m)Lowest Point: Neuendorf bei Wilster at -11 feet (-3.5 m)Germany is a country located in Western and Central Europe. Its capital and largest city is Berlin but other large cities include Hamburg, Munich, Cologne and Frankfurt. Germany is one of the most populous countries of the European Union and it has one of the largest economies in Europe. It is known for its history, high standard of living and cultural heritage. History of Germany: Weimar Republic to Today According to the U.S. Department of State, in 1919 the Weimar Republic was formed as a democratic state but Germany gradually began to experience economic and social problems. By 1929 the government had lost much of its stability as the world entered a depression and the presence of dozens of political parties in Germanys government hampered its ability to create a unified system. By 1932 the National Socialist Party (Nazi Party) led by Adolf Hitler was growing in power and in 1933 the Weimar Republic was mostly gone. In 1934 President Paul von Hindenburg died and Hitler, who had been named Reich Chancellor in 1933, became Germanys leader.Once the Nazi Party took power in Germany nearly all democratic institutions in the country were abolished. In addition, Germanys Jewish peoples were jailed as were any members of opposing parties. Shortly thereafter the Nazis began a policy of genocide against the countrys Jewish population. This later became known as the Holocaust and around six m illion Jewish people in both Germany and other Nazi occupied areas were killed. In addition to the Holocaust, Nazi governmental policies and expansionist practices eventually led to World War II. This later destroyed Germanys political structure, economy and many of its cities.On May 8, 1945 Germany surrendered and the United States, United Kingdom, USSR and France took control under what was called Four Power Control. Initially Germany was to be controlled as a single unit, but eastern Germany soon became dominated by Soviet policies. In 1948 the USSR blockaded Berlin and by 1949 East and West Germany were created. West Germany, or the Federal Republic of Germany, followed principles set forth by the U.S. and U.K., while East Germany was controlled by the Soviet Union and its communist policies. As a result, there was severe political and social unrest in Germany throughout most of the mid-1900s and in the 1950s millions of East Germans fled to the west. In 1961 the Berlin Wall was constructed, officially dividing the two.By the 1980 pressure for political ref orm and German unification was growing and in 1989 the Berlin Wall fell and in 1990 the Four Power Control ended. As a result, Germany began to unify itself and on December 2, 1990 it held the first all German elections since 1933. Since the 1990s, Germany has continued to regain its political, economic and social stability and today it is known for having a high standard of living and a strong economy. Government of Germany Today Germanys government is considered a federal republic. It has an executive branch of government with a chief of state who is the countrys president and a head of government who is known as the chancellor. Germany also has a bicameral legislature made up of the Federal Council and the Federal Diet. Germanys judicial branch consists of the Federal Constitutional Court, the Federal Court of Justice and the Federal Administrative Court. The country is divided into 16 states for local administration. Economics and Land Use in Germany Germany has a very strong, modern economy that is considered the fifth largest in the world. In addition, according to the CIA World Factbook, it is one of the worlds most technologically advanced producers of iron, steel, coal cement and chemicals. Other industries in Germany include machinery production, motor vehicle manufacture, electronics, shipbuilding and textiles. Agriculture also plays a role in Germanys economy and the main products are potatoes, wheat, barley, sugar beets, cabbage, fruit, cattle pigs and dairy products. Geography and Climate of Germany Germany is located in Central Europe along the Baltic and North Seas. It also shares borders with nine different countries - some of which include France, the Netherlands, Switzerland and Belgium. Germany has a varied topography with lowlands in the north, the Bavarian Alps in the south and uplands in the central part of the country. The highest point in Germany is Zugspitze at 9,721 feet (2,963 m), while the lowest is Neuendorf bei Wilster at -11 feet (-3.5 m).The climate of Germany is considered temperate and marine. It has cool, wet winters and mild summers. The average January low temperature for Berlin, the capital of Germany, is 28.6ËšF (-1.9ËšC) and the average July high temperature the city is 74.7ËšF (23.7ËšC).To learn more about Germany, visit the Geography and Maps section on Germany on this website. Source:Central Intelligence Agency. (17 June 2011). CIA - The World Factbook - Germany. Retrieved from: https://www.cia.gov/library/publications/the-world-factbook/geos/gm.html ï » ¿Infoplease.com. (n.d.).Germany: History, Geography, Government, and Culture- Infoplease.com. Retrieved from: infoplease.com/ipa/A0107568.html United States Department of State. (10 November 2010). Germany. Retrieved from: state.gov/r/pa/ei/bgn/3997.htm Wikipedia.com. (20 June 2011). Germany - Wikipedia, the Free Encyclopedia. Retrieved from: http://en.wikipedia.org/wiki/Germany

Energy Efficient Food System Essay Example | Topics and Well Written Essays - 750 words

Energy Efficient Food System - Essay Example Form this explanation; it is very clear that any food system is affected not only by environmental factors but by also social, political and economic factors play a major role. (Michael Webber, Scientific American: â€Å"How to Make Food System More Energy Efficient† Jan 2012) expresses this point by looking at: 1. How food-energy relationships are changing. 2. What ways of food production are over utilizing the available energy, how they do it? 3. Ways of improving the food-energy ratio. According to the article, there has been an increase in the demand for energy especially fossil fuels and diverse countries are trying to fight this demand but are overlooking the food system as a major user of energy. There are certain farming methods which eventually lead to more energy being used to utilize food than that which we get from that same food. Evidence shows that there is a 10.1 ratio of energy input to food output and more energy is used to preserve and prepare food due to the use of more machinery like tractors. The author expresses optimism in improving this ratio, for example, he suggests stopping using corn kernels for starch-based ethanol as this seems like a process of interfering with nature. Conversion of agricultural waste like manure into products of power is another way to curb entering into the energy-danger zone. This can also provide vital nutrients to livestock and make more food available to us, for instance feeding of livestock by algal biomass will enable there to be more corn as food for humans thus less energy used for food production. Drip irrigation are among other pilot methods that have been used successfully not to mention improving our behavior like reducing food wastage and dietary options of eating lesser portions of food will go a long way in improving the 10.1 ratio. The high population increase in the world means a greater demand for food and thus higher demand for energy to produce this food. Some areas which were seen as non-agricultural areas for instance great deserts, were improved so as to be agricultural but there is still high energy consumption through transportation and irrigation and this does not solve this problem. Such a situation is described in instances where more energy is used to make food than that given out by the same food. There are instances where plants only convert less than 2% of solar energy into stored energy which is consumed by animals which are then consumed by humans and is again stored as glycogen instead of being given out. After thorough review of past experiments done by experts, the author believes that there is still hope in improving the 10.1 ratio. From studying researches done, it is clear that if the Americans stop using corn kernels for starch-based ethanol, they will be able to produce up to 15 gallons of corn-based feed-stocks which can be used as feed for both livestock and humans. Other ways of doing this are through; Use of cellulose sources for energy instead of food-based sources Conversion of agricultural waste into power using anaerobic digesters Using carbon-dioxide from smokestacks at coal plants to grow algae for food. Implementing agricultural techniques which have been perfected in pilot diagrams will also reduce the 10.1 ratio. For example drip irrigation creates less water wastage than sprinkle irrigation, in states like Iowa, researchers say

Work of Art History Essay Example | Topics and Well Written Essays - 750 words

Work of Art History - Essay Example At the same time he was developing his own style, Rodin was joined by Realists and Impressionists who brought new perspectives to painting, and thus public perception of art changed as well. In 1907, Rodin crafted The Hand of God, which he had modeled around 1896. The sculpture shows a single hand as its central subject, and it holds within it a raw stone. This stone also features the smooth figures of man and woman, who are being fashioned into organic forms from the rough material, showing God in the process of creation much as the sculptor goes through such a process. In analyzing this sculpture, it is first necessary to use one's eyes to see what it presents—the content, the subject matter, the forms and shapes. The sculpture, as mentioned, features a large, strong hand, set apart from the body so that the hand itself is the subject. The hand juts forth from a rough base, an uncut and unpolished piece of stone marble. Within the hand, we see a smaller version of the same c ontrast—there are two human bodies, intertwined, one man and one woman, and they are attached to a backdrop of raw marble with no deliberation alterations. Examining the sculpture from different angles reveals different contrasts, as one side shows only the fingers gripping the stone, while another angle would put the focus on the human figures within the stone and the hand. The texture of the human elements is smooth and curved, while the rest of the marble is straight, jagged, and not at all organic. The sculpture can be seen as divided into three parts—the largest part being the hand, the next mot important being the two human figures, and then the backdrop of uncut stone being the supplementary part. As a sculpture, color is not used, but form doubles its centrality by gaining a third dimension that is not quite present in any painting. The artist was able to create a center of a attention with ease by having the hand sit squarely in the center of its base and come upward, with the fingers slightly curled in order to create a cylindrical shape that also suggest motion. The lack of rigidity in the hand gives it a more lifelike appearance, just as the somewhat fetal and relaxed human forms of the man and woman give an impression that they are alive and movable, rather than striking any sort of pose that lacks life and flexibility. The artist also creates a contrast between the live and non live parts of the sculpture by having a deep groove between the body parts and the rough stone. In a way, there is a sort of trench, and this has the effect of making the body parts pop out from the stone, not specifically separated but still having a clear gap and change of depth. This is his way of establishing an aesthetic difference between the two elements, while the scale is used to develop a difference between the bodies and the hand. The texture of the body parts helps to create a beauty that is set apart from the stone as well, so the viewer clearly considers the difference between the two and realizes which is more attractive. The meaning of the sculpture is rather easy to interpret on the surface, but perhaps has deeper parts. Foremost, it shows symbolic process of creation of humanity by the more powerful and larger â€Å"hand of God†. The difference between textures shows that life comes from something raw, and God cleaves life out of what is lifeless. The lack of body for God shows that the hands are the focus, as the hand of God is the doing and creating part of him, the tools that he used to change earth into man. On top of this basic theme of creation by God from rough material into life and beauty, we also get a second meaning of creation—that of the artist or the sculptor. The symbolism about divinity is displayed in

Colonial Women Essay -- History Historical Colonies Gender Essays

Colonial Women Women did not have an easy life during the American Colonial period. Before a woman reached 25 years of age, she was expected to be married with at least one child. Most, if not all, domestic tasks were performed by women, and most domestic goods and food were prepared and created by women. Women performed these tasks without having any legal acknowledgment. Although women had to endure many hardships, their legal and personal lives were becoming less restricted, although the change was occurring at a snail’s pace. Life for the colonial woman was a mix of imprisonment and freedom in their marriages, homes, and in the American Colonial legal system. Women who chose to come to the American Colonies had a 100 percent chance of finding a husband. Men outnumbered women almost six to one. Any woman could be choosy when finding a husband, for countless men tried to woo her into marriage. Because women could choose their husbands, they could marry those men who would give her the most benefits. A woman did not have to marry a man who would treat her poorly. In most New England colonies, a woman could sue her husband for a divorce if he treated her without respect and abused or neglected her. Although women had the legal privilege to divorce a bad husband, she did not have any legal rights under the law. As soon as she married her husband, she lost all legal existence. For a woman to have any place in the legal system it was better to remain single. Single wom...

Information Systems Management in Practice

Information system is perceived as tools to automate business processes for better performance and productivity. It is viewed as a machine which takes input, possesses processing logic and gives a defined output which is further used to process jobs. It was strictly viewed as a catalyst in bulk processing of tasks and also those that are very difficult for human resources to take care. Primarily the idea of information system was duly followed and businesses could use it often effectively for automating their business processes. Presently, the meaning of information system is quite different from traditional thinking.It is definitely used for automating tasks; however it is also used for mining of data for finding a new definition of information. The idea is to find the hidden meaning of information, intelligence in the information domain for an organization. The meaning of integration of various isolated business processes into a holistic integrated system is a new meaning of techno logy. The concept of information system is now exploited to bring out exceptional variants of fetching intelligence out of information and better and stronger connection of resources for better business advantage.The idea is to encourage better process development which would ensure right judgment of the business advantage. From the transition of simple systems to ERP and intelligent systems, information technology has taken a leap ahead in finding better solutions for business. The transition further would enhance better forms of use and seamlessly integrating with various latest handled devices for control and management of business processes. The combination of technology and communications would bind the technology closely with the needs of the organization and evolve to enable the organization for better prospects in future.The previous perceptions of information system have evolved with time and have become better to understand the organization and its needs. The information s ystem perception from automated behavioral nature to intelligent devices has come a long way to decide the future rule of information systems over every part of human life and work. References McNurlin B. C. and Sprague R. H. (2009). Information Systems Management in Practice (8th Ed). Prentice Hall.