Tuesday, August 25, 2020
Questions And Answers About Random Philosophers 1.What convictions did the Sophists challenge? They didn't accept that divine beings and goddesses affected conduct or outright good and legitimate norms. Yet, that man is the proportion of all things and truth is distinctive to every person. 2.What was Socrates blamed for doing? What did he say in protection? He was blamed for debasing the youthful and not revering the divine beings loved by the state. He said A man who is useful for anything should not to compute the opportunity of living of biting the dust: he should just to consider whether?he is doing well or wrong. 3.What did Plato say about vote based system? Why? He favored the administration of Sparta. He accepted that every individual should pay administration to the network above close to home objectives. What's more, that when individuals have a lot of opportunity it causes social issue. And furthermore individuals ought to do what they're most appropriate to do. 4.What were Aristotle's perspectives on political theory? He didn't guess about admired principals of science yet rather he investigated their political structures. He dissected every little thing about them discovering the good and bad times and at exactly that point did he make an end. 5.What is regular law? A widespread good law that , like material science, can be comprehended by applying reason. 6.What were Hobbes sees on government? He accepted that individuals should sign an agreement that surrenders their opportunities and live respectfully under a ruler. They would be ensured under a Monarch who might secure them by guarding their reality quiet and. 7.What were Locke's perspectives on government? He accepted that legislature depended on an agreement and that it is important to set up request. He likewise accepted that individuals in a condition of nature are sensible and moral, and that they have the common rights to life, freedom and property. He likewise accepted that individuals ought to reserve the privilege to break the agreement on the off chance that they feel that the legislature is rewarding them unreasonably or that their privileges are being disregarded. 8.What were Montesqueiu's perspectives on government? He had a getting a kick out of the chance to English government and advanced isolating legislative forces. He accepted that force ought to be similarly partitioned among the parts of government: the authoritative branch, which made the laws; the official branch, which implemented them; and the legal branch, which deciphered the laws and decided to check whether they were disregarded. He additionally accepted firmly in the privileges of people, and contended energetically to uphold that. Theory
Saturday, August 22, 2020
Anne Stevenson I thought you were my triumph/however you cut me like a blade (Stevenson 1-2) The initial lines of Anne Stevenson's sonnet The Victory set a pace of contention. This sonnet, at its surface, communicates a mother's considerations on bringing forth a child. Stevenson portrays the blended sentiments numerous moms have upon the conveyance of their first conceived. The last discharge from pregnancy and birthing torments, combined with the fervor of bringing a live animal into this world, from the outset appear to be a triumph to the new parent. The creator proceeds to negate the occasion as a triumph. Utilizing words, for example, adversary (5), wound (6), and scary(13), she shows the darker side of labor. The mother has felt her own life's blood streaming that an outsider may live The stains of your wonder seeped from my veins. (6-8). That she considers her to be youngster as a stranger is obvious in lines nine and ten, where the kid is portrayed as a visually impaired thing (9) with clear creepy crawly eyes(10). The mother depicts her child as a bug, not even human. In the last area of the sonnet, two inquiries are posed, confirming the mother's inner clash. For what reason do I need to cherish you?/How have you won? (15-16). These unanswerable inquiries are a portion of the major inquiries of our human presence. Beneath the highest layer of importance in The Victory, is an hidden topic that any parent or watchman will effectively identify with. Youngsters are conceived out of the incredible agony their moms persevere. They are defenseless in one sense, yet they order the consideration of their folks. Stevenson portrays the inborn weakness of newborn children with the words Blind(9) and Hungry(14). However, this sonnet doesn't allude to new conceived darlings alone. Birthing torments don't stop with the conveyance of a youngster. The contention depicted in this sonnet is felt by guardians of grown-up youngsters too. All guardians give of their backbone, at any rate in the enthusiastic sense, in raising and keeping up their posterity. The Victory is a sonnet composed as though by a mother just barely conveyed of another conceived child, yet the topics communicated in its lines apply to all the phases of human life. Stevenson appears to pressure the agony that is felt at the point when one life delivers another, yet there are numerous agonies felt by guardians in manners unphysical. You spike the air. /You sting with bladed cries (11-12) these are sharp words that bring musings of substantial torment. These words likewise depict mental and enthusiastic torment that is felt by numerous guardians who penance much for their youngsters. The sonnet doesn't put a blame on the infant nor, in this manner on kids in general. It appears to recognizes the strife of birth and life as regular. The youngster who is conceived today, gathers the penance of its guardians and will make penances for the kid conceived tomorrow. Indeed despite the fact that The Victory is worded to sound angry, as if the mother resents her kid his newly discovered life, it likewise has a surrendered tone. The mother acknowledges her part, anyway excruciating. Significantly more profound into this sonnet is the trace of women's liberation. The creator picked the sex of this infant deliberately. She utilized two references to a blade, showing torment exacted in a way unnatural. The blade has traditionallybeen a man's weapon. Minuscule rival (9) could allude to the whole male sexual orientation. Frightening bunch of wants (13) is a reference to the sex demonstration, which is once in a while observed as male animosity. The kid is the sign of this demonstration. Hungry growl! Little child. (14) the utilization of a carnal clamor straightforwardly goes before the disclosure of the child's sexual orientation. Indeed Stevenson's selection of words helps one to remember male hostility. The lady in the sonnet appears to feel cheated in bearing a male youngster to the man who is in a roundabout way liable for her condition. For what reason does she need to cherish him? Does that summarize the situation of lady? Is it Eve's revile that lady will grasp man, however in this manner she must endure labor to deliver more men? (Or on the other hand little girls who will endure similarly.) Is that how he has won? The Victory inquires
Sunday, August 9, 2020
No Chance Mashable is running a story today called New Facebook App Tells College Applicants What Their Chances Are. Its created quite a buzz on different social network sites, and been syndicated to CNN among a bunch of other sites. Here are some excerpts from the article, written by staff Mashable writer Sarah Kessler. Startup Splash Networks wants to make selecting schools to send an application to easier. On Tuesday, the company is launching a Facebook app called AdmissionSplash that shows prospective college students how likely it is that they will be admitted to each school on their lists. The app asks students for their basic information: test scores, address, and other factors that affect admissions, like whether they volunteer or play sports. It then uses an algorithm to give users a desirability rating as well as the likelihood, ranging from âvery poorâ to âvery good,â of getting into the schools. Admission Splash currently runs customized equations for about 1,500 schools that it developed using the admission data they release. Applying to college, especially selective colleges, is really tough. Its hard to know how to gauge your likelihood of acceptance. Im sure the AdmissionSplash people are only trying to create a helpful tool.* However, this tool is unhelpful. In fact, it is much worse than unhelpful. It, and tools like it, actively harm the college admissions process. I spend a lot of time on College Confidential, specifically the MIT forum. Every summer, as students begin the college search process, newbies flood the boards with chance threads, in which they post their GPA, SAT/ACT scores, and some extracurriculars, and ask for complete strangers on the Internet to assess their likelihood of admission. So last summer, I posted a thread on CC entitled Reminder: No one, not even me, can give you an accurate chance at MIT! What I said then, of CC chance threads, is true now of AdmissionSplash: No one on this forum, not even me, can give you a meaningful chance at MIT. Why? Because the factors of admissions that can be readily apprehended in a forum post (GPA, SAT scores, etc) are in many ways the least important in our process. Because listing the school you go to or ECAs you are involved in does not communicate the degree to which you are a vibrant member of the community, does not communicate what your coaches or teachers or mentors will say about you, and those are the things we care about. Because it does not include any information about the interview, which is another critical insight into the candidacy of any prospective applicant. Because a forums post cannot communicate the complexity of an applicants life story, circumstances, and so forth; even if they were to replicate all the answers to their essay questions, we still have additional data external to the application that we consider in understanding an applicants context. Because of a billion other reasons along the way. I understand that chancing may be fun, or a way to blow off steam, or just something to do because we havent made the app available yet. However, from my own time on forums for undergraduate and graduate programs, I know that people can take chancing quite seriously, that it can affect where they apply, that it is ripe for mockery (or can itself be used to degrade the self-esteem of others), and so forth. I dont want anyone who isnt aware of this to be misled into thinking that CC chances are accurate or meaningful in any way (they arent and could never be!). Programs like AdmissionSplash are bad because they emphasize the wrong things. Because only the raw numbers can be abstracted from an application and put into a computation, only raw numbers are (meaningfully) considered in AdmissionSplash. But, as we say here over and over and over again, the numbers are probably the least important part of an application to MIT. Not that numbers dont matter. If your grades and scores suggest that you are not prepared to do the work at MIT, you will not be admitted, because we dont want to admit people just to have them fail out. But once students have demonstrated academic preparedness as the majority of MIT applicants can and do then the additional returns accrued by marginal increases in academic performance diminish markedly. When comparing two applicants who have scored in the latter band, were not sitting there saying well this person has a 750, and this person has a 780, were saying both of these applicants are academically qualified for MIT, so which one would contribute more to the community here? But programs like AdmissionSplash cant do this. They cant do it for all of the reasons I mentioned in the CC thread. They dont have all the information admissions offices do. They dont have all of the perspective. They cant make sense of the application in its whole. And to the extent that people think tools like AdmissionSplash are useful, they will begin, subconsciously or consciously, to tailor their applications to focus on things that look good on AdmissionSplash, since thats the only heuristic they have. Im not a technological determinist by any means. But there is still something to the law of the instrument, or, in its proverbial form, if all you have is a hammer, everything looks like a nail. AdmissionSplash may be more accurate at some schools than at others, depending on their selectivity, competitiveness, and how their admissions process works. But if youre thinking of applying to selective schools or, at the very least, if youre thinking of applying to MIT I beg you: please, please do not pay attention to chance threads, sites, applications, voodoo rituals, seances, or anything else. At their best, they cannot help you; at their worst, they do great harm. * I will note, however, that not only does AdmissionSplash pull quite a bit of data from your Facebook profile, but when filling out the chance form it also asks for things like high school and home address. Its not immediately obvious why these are necessary, because the data sets AdmissionSplash says they pull stats from dont break down by high school and home address. In other words, they are getting a lot more private information from you than they themselves say they need. While I have no reason to believe that they are not on the level, it is always best practices on the Internet to be skeptical of anyone asking for this sort of information when they have not demonstrated a clear need for it (and often even when they have). Especially when, as in the case with AdmissionSplashs parent company Splash Networks, you cant find anything else on the Internet about them. Yet another reason to proceed with caution or better yet, to not proceed at all.
Saturday, May 23, 2020
Are you confused about the difference between fluoride and fluorine or simply want to know what fluoride is? Heres the answer to this common chemistry question. Key Takeaways: What Is Fluoride? Fluoride is the name given to the negatively-charged ion of the fluorine atom (F).A fluoride may also be the name of a compound that contains the element.Fluoride is found in toothpaste and public water supplies in some countries. Other countries view fluoride as a toxic compound and seek to remove it from their water. Fluoride is the negative ion of the element fluorine. The symbol for the element fluorine is F. Fluoride often is written as F-, which stands for the anion of fluorine that has a -1 electrical charge. Any compound, whether it is organic or inorganic, that contains the fluoride ion is also known as a fluoride. Examples include CaF2 (calcium fluoride) and NaF (sodium fluoride). Ions containing the fluoride ion are similarly called fluorides (e.g., bifluoride, HF2Ã¢Ëâ). To summarize: fluorine is an element; fluoride is an ion or a compound which contains the fluoride ion. Fluorides are found in toothpaste and added to public drinking water in some countries. Water fluoridation usually is accomplished by adding sodium fluoride (NaF), fluorosilicic acid (H2SiF6), or sodium fluorosilicate (Na2SiF6) to drinking water.
Tuesday, May 12, 2020
Love in Twelfth Night. Twelfth Night explores the various representations of love that are universal to the human experience. In the play Twelfth Night, written by William Shakespeare, covers three types of love, Lust, true love and superficial. Love is one of the most confusing and most misunderstood emotions that we as humans possess. Love is an extremely diverse emotion and allows for multiple opinions on what it truly is which is why it was used as the main topic in twelfth night. True love is extremely different than the other types of love, and was certainly present throughout the play. True love is obviously one of the strongest forms of love and is an extremely powerful emotion that one would perhaps do many things for.Ã¢â¬ ¦show more contentÃ¢â¬ ¦A quote from Orsino proves that this is the case, Ã¢â¬Å"O when mine eyes did see Olivia first, me thought she purged the air of pestilence.Ã¢â¬ This quote in simple terms means that when Orsino first saw Olivia he felt that she made the world perfect and this was someone he wanted to marry, but Orsino did not know OliviaÃ¢â¬â¢s personality and only liked her because of her looks and wealth which means that what Orsino was feeling is lust. Lust is when a person is attracted to somebody purely off attraction rather than true feelings and does not even consider the personÃ¢â¬â¢s morals and mannerisms. Shakespeare was attempting to show that this type of love is not real love and purely for one to use someo ne else for wealth and or pleasure. Brotherly love can be defined as feelings of friendship and compassion, with no sexual interactions an example in twelfth night of this is between Antonio and Sebastian the two are really good friends who will do anything for each other and do care for each other and this is shown when Antonio agrees to accompany him on his journey to Illyria even though he is already a target in Illyria because of a past arrest is risking danger by going with him, but still goes. A quote that proves this is Ã¢â¬Å"I have many enemies in Orsinos court, else would I very shortly see thee there, but come what may, I do adore thee so, that danger shall seem sport, and I will go,Ã¢â¬ This shows that even though there is danger for Antonio on going, he risks it inShow MoreRelatedTheme Of Homosexual Love In Twelfth Night1118 Words Ã |Ã 5 PagesTo Heaven or Hell: The Depiction of Homosexual Love in Twelfth Night Romantic desire is struggle ingrained within William ShakespeareÃ¢â¬â¢s Twelfth Night, strained by the nature of homosexual love. The depths of human sexuality are explored in Twelfth Night through the relationships between Duke Orsino and Viola as Cesario, Olivia and Viola, and Sebastian and Antonio. Twelfth Night represents homoerotic love in both radical and conservative ways, while furthermore questioning the boundaries of genderRead MoreTheme of Love in Much Ado and Twelfth Night1783 Words Ã |Ã 8 PagesSTUDY ShakespeareÃ¢â¬â¢s Twelfth Night is studied and his Much Ado About Nothing is used to explore the theme of love. Performances are referred to. Shakespeares romantic comedies explore love, the Ã¢â¬Å"divine passionÃ¢â¬ , in all its moods and intensities. Most characters in these two plays are in love, find love or seek it. Twelfth Night, reputedly the most mature of ShakespeareÃ¢â¬â¢s romantic comedies, weaves several such love stories into an intricate collage to explore different types of love and its easy descentRead More The Theme of Love in William Shakespeares Twelfth Night Essay1007 Words Ã |Ã 5 Pages The Theme of Love in William Shakespeares Twelfth Night In Twelfth Night, Shakespeare focuses strongly on the theme of love; romantic love, friendship, brotherly and sisterly love, unrealistic love and self-love. In this essay I am going to explore these aspects and write about the different sides of love in the play, such as humour and suffering. We find that in Twelfth Night love is a very complicated thing and confusion often occurs. At the beginning of the playRead MoreTwelfth Night Theme Essay - Love as the Cause of Suffering730 Words Ã |Ã 3 PagesLove as the Cause of Suffering In William ShakespeareÃ¢â¬â¢s play Twelfth Night, love as the cause of suffering is one of the most prominent theme of the story. Even though this play ends in love and wedded bliss, Shakespeare also shows us that love can also cause pain. The characters often view love as a curse, something that is thrust upon you and you cannot easily or willing escape. Examples include MalvolioÃ¢â¬â¢s love for Olivia, the love triangle between Olivia, Duke Orsino, and Viola as Cesario,Read MoreTwelfth Night And Brokeback Mountain1338 Words Ã |Ã 6 PagesAfter reading literary works such as Twelfth Night and Ã¢â¬Å"Brokeback Mountain,Ã¢â¬ it appears they share numerous themes with the novel Never Let Me Go. One theme particularly interesting regarding the novel Twelfth Night is that of identity. The theme of identity in Twelfth Night influenced me to think differently about IshiguroÃ¢â¬â¢s text, Never Let Me Go, because it allows for a deeper understanding of the difficulty the clones f aced in finding their identity. After reading Never Let Me Go, one can perceiveRead More Love And Shakespeare Essay823 Words Ã |Ã 4 Pages Love and Shakespeare The love theme in Shakespeares Twelfth Night is confusing but at the same time entertaining. The love triangle involving Viola, disguised as Cesario, is in love with Orsino. Orsino is in love with Olivia. Olivia, however, loves Cesario. Orsino tries to woo Olivia with the language of love; however, his many attempts fail because the heart cannot be controlled. Orsino, a man in love with love itself, is on a mission to win the heart of his current object of affection, the LadyRead MoreSelf Love In Twelfth Night875 Words Ã |Ã 4 PagesMany people, even in the present society, cherish themselves more than anything else. Twelfth Night addresses the issue of self-love and how it affects people lives. Malvolio is the perfect example of self-love. Some Might even say that Malvolio is conceited. He considers himself to be a nice looking and decent man. Malvolio believes that women would love to be with him. He gets a kick out of the chance to seeing things going him way, and he misleads hi mself just to suit his point of view towardRead MoreAnalyzing Themes in William Shakespeares Twelfth Night Essay1478 Words Ã |Ã 6 Pagesplay, Ã¢â¬Å"Twelfth NightÃ¢â¬ , which he wrote during the middle of his career. Ã¢â¬Å"Twelfth NightÃ¢â¬ is considered to be one of ShakespeareÃ¢â¬â¢s greatest comedies that he has written. In addition to it is also the only play that he wrote that has an alternate title which is called, Ã¢â¬Å"Twelfth Night, or What You WillÃ¢â¬ . By analyzing the themes presented in the play: Actions of love, Gender, and madness, helps show what Shakespeare conveyed about love. In the play, one of the major themes presented was love. This playRead More A Comparison of Romantic Love in A Midsummer Nights Dream, The Tempest, and Twelfth Night1505 Words Ã |Ã 7 PagesRomantic Love in A Midsummer Nights Dream, The Tempest, and Twelfth Night In all of Shakespeares plays, there is a definitive style present, a style he perfected. From his very first play (The Comedy of Errors) to his very last (The Tempest), he uses unique symbolism and descriptive poetry to express and explain the actions and events he writes about. Twelfth Night, The Tempest and A Midsummer Nights Dream are all tragicomedies that epitomise the best use of the themes and ideologyRead MoreThe Twelfth Night - Development of Themes889 Words Ã |Ã 4 Pagesidea or theme in an extended txt you have studied.Ã¢â¬â¢ Many say William Shakespeare is the most influential writer in all of English literature with works hailed by Elizabeth I, James I and literary luminaries such as Ben Jonson. Shakespeare wrote the critically acclaimed Twelfth Night in 1601 during the middle of his career. This play incorporates illusion, deception, disguises, madness and shows the extraordinary things that love with cause us to do. Shakespeare cleverly develops the theme of Ã¢â¬Ëlove
Wednesday, May 6, 2020
AcerÃ¢â¬â¢s North American market share has slipped over the past few years, while in contrast, the companyÃ¢â¬â¢s European market share has risen.  In the mid-2000s years, consumer notebooks have been almost the sole growth drivers for the PC industry, and AcerÃ¢â¬â¢s exceptionally low overheads and dedication to the channel had made it one of the main beneficiaries of this trend.  Acer grew quickly in Europe in part by embracing the use of more traditional distribution channels targeting retail consumers when some rivals were pursuing online sales and business customers. We will write a custom essay sample on AcerÃ¢â¬â¢s North American market or any similar topic only for you Order Now In 2007 Acer bought Gateway in the USA and Packard Bell in Europe and became the Number 3 world provider of computers and number 2 for notebooks, and achieved significant improvement in profitability. Acer has been striving to become the world`s largest PC vendor, in the belief that the goal can help it achieve economy of scale and garner higher margin.  But such a reliance on the high-volume, low-value PC market made Acer exposed when buying habits changed. On June 2011 Acer re-evaluated its inventory-management strategy in light of worsening economic conditions in Europe, clarifying a large write-down. Acer said the main reason for the disputes was Ã¢â¬Å"high inventoryÃ¢â¬ carried by distributors of its products, reflecting an Ã¢â¬Å"inappropriate strategyÃ¢â¬ in its European operations under the current market situation. In a written response to questions from The Wall Street Journal, Acer said Ã¢â¬Å"Southern EuropeÃ¢â¬â¢s economic situation has been worsening since last yearÃ¢â¬ and the stagnant technology market, particularly in Spain, Ã¢â¬Å"influenced AcerÃ¢â¬â¢s PC salesÃ¢â¬ . Acer discovered the problems through a routine audit, it added How to cite AcerÃ¢â¬â¢s North American market, Papers
Saturday, May 2, 2020
Question: Describe about the Performance Management for Budget Control Management. Answer: Introduction Present report includes analysis of Teddy Bear Ltd by considering its cost performance over the years. For this aspect variance analysis will be done by considering computed variances in part one. In this part, reasons will be identified for its occurrence. In second part Incentive plan will be prepared on the basis of its advantages and disadvantaged. For the implementation of this incentive plan, tool of balance score card will be used. Analysis Variance analysis Variance Analysis refers to the analysis of deviation in financial performance (actual figures) from the organisation budgets according to the standards. It includes isolation of different causes of deviation in actual expenditure and revenue from the budgeted standards. The objective of variance is to identify the amount of increase in direct wages belong to increase in wage rate, a decrease in productivity of the workforce, unanticipated idle time and to extra wages paid due to higher production than the budgeting (Bowersox and et.al.2013). The variance relevant to the Teddy Bear Toy Company have been explained with their formula: Sales Volume Variance: It is a measure of change in contribution or profit due to change in actual and budgeted sales quantity. It evaluates the effect of a change in the level of sales on contribution or profit over a fixed period (Kaplan and Atkinson, 2015). In the present case as the actual sales unit are more than budgeted units which are the reason behind the existence of sales volume variance and due to the same reason contribution is also affected. Formula: In the case of absorption costing = (Actual Unit Sold- Budgeted Units) X Standard Profit per unit. In the case of marginal costing = (Actual unit of sales- Budgeted Units of Sales) X Standard Unit of Contribution per unit. Sale Mix Variance: Change in profit or contribution due to deviation in the proportion of different product from the standard mix can be said as Sales Mix Variance ( Kerzner, 2013) . The change in mix i.e. according to budget sales related to the retail department were 1, 35, 59,407 but the same is 85, 73,285 according to the flexible budget mix, the same kind of change has been analysed in wholesale department. Formula: If standard costing is used: (Actual Unit Sold- Sale according to the standard mix) X Standard profit per unit. If marginal costing is used: (Actual unit sold- Sale according to standard Mix) X Standard Contribution per unit. Flexible Budget Variance: the Flexible budget is a system in the form of income statement which can be adjusted to any level of activity. In this case, the fixed, as well as the variable overhead, are different from the budgeted figures which negatively affected the contribution to $ 15544820. Formula= (Actual amount of overhead) - (Budgeted amount of overhead) Incentive plan Incentive Plans is a technique used by the owner or the higher authorities to encourage, reward exceptional performance and recognise their employees. It usually surpasses the salary and benefits agreement which are given in the form of cash bonus, gift items of non-monetary value (Hofstede, 2012). Advantages: Incentive plans motivate the employees as an extra benefit is availed by the employee in case of achieving a predetermined goal. The advantage available to the employee is that employer increases the level of productivity. Almost all the incentives are tied to earnings, thus with the increase in revenue, an increase in a number of wages also incurred. Therefore the organisation is able to overview the bottom lines in direct proportion to sales generated by the employees (DRURY, 2013.). Disadvantages: From the viewpoint of a businessman a lump sum bonus can be an effective motivator but as the bonus are based on achieving a predetermined deadline, but the same could make an employee resentful, in case the other employee gets a higher bonus. It leads to jealousy and decreases in the morale of employee which negatively affect the quality production of an organisation (Alex Saez, The Disadvantages of Incentive Plans, 2012). As non-cash incentives are provided in some entities, i.e. providing products or services they deal with. This kind of incentive can motivate only in case the employee is having an interest in the no cash reward. If the employee is not interested in the incentive, no extra hard work will be done to achieve it (Crawford, 2014). Hence, it would be more appropriate if the organisations provide some choice of reward, or hire the employees who are interested in the products or services provided by you. In the present case, the incentive is based on the criteria of the place of ordering i.e. if the product is ordered from the internet an additional discount can be availed by the customer. The company should allow an additional discount on the basis of the amount of order rather than the medium through which order is placed. The incentive should be based on the amount of which the customer is purchasing product i.e. higher incentive for a higher amount of purchase. In incentive scheme for employees, currently company is providing bonus to the managers on the basis of their performance like Ben Hamilton received a bonus of $14,633, Jennifer Boyce received a bonus of $23898 and Bill Maxwell did not receive a bonus due to non-satisfactory performance. This approach is viable as it will motivate managers to improve performance to reduce adverse variance. Further, consideration of balance scorecard factors will improve the criteria for evaluation of performance. Balance scorecard Balanced Scorecard can be said for a performance measurement system which evaluates and presents a report on a performance measure of each strategic area of the department. It includes measurement of cost and product, shareholder value measure and cash flow measures too (Kim Langfield-Smith, 2010). From the point of view of customer an information regarding the success of the company in achieving customer value by providing information through lead indicators regarding on-time delivery and number of defects. The following performance measures can be included in Teddy Bear Toy Company: As balanced scorecard assists in measuring the cost, time-based measurement and new product development of an entity, the company should make available relevant information so that the following factors could be measured. This report recommends that a long-term growth and improvement should be provided by the department to increase the profitability of the organisation. All the four perspectives of balanced scorecard i.e. financial, customer, internal business process and learning and growth should be made available in the balanced scorecard according to this report. Recommendations The main focus should be given to customer satisfaction which can be attained through regular feedback and on-time delivery of the appropriate product. The main objective of the organisation by applying these measures should be to focus on capabilities of the organisation to attain enhance internal process through which value of customer and shareholder can be increased (Langfield-Smith, Throne, Smith and Hilton.2012). With the application of these measures, the above-mentioned variances can also be eliminated. References Books Journal Bowersox, D.J. and et.al. 2013. Materials logistics management. International Journal of Physical Distribution Logistics Management. Crawford, J.K., 2014. Project management maturity model. CRC Press. DRURY, C.M., 2013. Management and cost accounting. Springer. Hofstede, G.H. ed., 2012. The game of budget control. Routledge. Kaplan, R.S. and Atkinson, A.A. 2015. Advanced management accounting. PHI Learning. Kerzner, H.R., 2013. Project management: a systems approach to planning, scheduling, and controlling. John Wiley Sons. Kim Langfield-Smith and et.al. 2010. Managing the Outsourcing Relationship. UNSW Press. Langfield, S., and Hilton.2012. Accounting and Financial Management. Routledge. Online Direct Material Yield Variance. 2010. [Online]. Available through https://accounting-simplified.com/management/variance-analysis/material/yield.t. [Accessed on 25th September 2016] Saez, A., and Studio, D., 2012. The Disadvantages of Incentive Plans. [Online]. Available through https://smallbusiness.chron.com/disadvantages-incentive-plans-56703.. [Accessed on 25th September 2016]