Tuesday, December 31, 2019

Breast Cancer And Cancer Treatment - 1253 Words

Just the idea of a cancer makes people anxious and terrified. There are many different types of cancers, in which are not less dangerous then the other, if not caught on time. Although it is the year 2015 and there has been an extraordinary amount of medical advances in cancer treatment, there is still no cure. This leads to mysterious thoughts of cancer returning, to people all over the world. Cancer in the bones can play an enormous part in other body parts if not caught on time. Cancers such as breast, lung, prostate etc. can call lead to cancer in the bones. This is not necessarily â€Å"bone cancer† itself, but for example, if breast cancer is too far advanced, and it reaches the bones, the course of treatment is not changed, because it still looks and acts as breast cancer. This is called metastatic cancer. Although some may confuse cancer in the bones, and bone cancer, bone cancer itself is different. This is often called sarcoma. Along with sarcomas starting in the bo ne, it can also start in muscles, blood vessels and fibrosis tissue. The primary and most common type of sarcomas is Osteosarcoma. Osteosarcoma, being the primary bone cancer often occurs in people within the ages of ten and thirty. As a primary bone cancer, an assumption would be made that the higher percentage would be in elders, however they consume a very small percentage. It is also very unlikely for a middle aged person to develop but can happen in rare cases. Osteosarcoma is defined as- a type ofShow MoreRelatedBreast Cancer Treatment1620 Words   |  7 PagesBreast Cancer Treatment Breast cancer is turning to be one of the top killer women in the world. This kind of cancerous tumor is attacking breast tissue of woman. A disease in which abnormal cells in the breast divide and multiply in an uncontrolled fashion. The cells can invade nearby tissue and can spread through the bloodstream and lymphatic system to others part of the body and start to kill the organ one by one. By giving a breast cancer treatment will decrease the number of populationRead MoreThe Treatment Of Breast Cancer1309 Words   |  6 Pages Introduction: Breast cancer is the most common malignant disease occurring in women in Saudi society. After study and research, it found that two-thirds of the injuries in the Saudi society are diagnosed in advanced stages. The reasons for that are the lack of education for necessary of Self-examination and clinical examination annual, leading to the spread of the disease further. In addition to genetic changes, environmental pollution, bad lifestyle , Obesity ,Lack of exercise are also factorsRead MoreThe Treatment Of Breast Cancer1134 Words   |  5 PagesBreast cancer affects so many women around the world. Even with the technology and medicine we have today to treat this deadly disease, the pain a patient experiences with breast cancer is still relentless. Pain comes from either progression of the disease or a side effect from treatment. In this article they talk about the role of the WHO’s three step analgesic ladder and how the administration of opioids for breast cancer patients experiencing pain effect ones psychological state and their qualityRead MoreThe Treatment Of Breast Cancer1761 Words   |  8 PagesIntroduction Breast cancer is the third commonly diagnosed cancer in Australia and the most common in women. This report sets out to investiage the main pathologies of breast cancer including its aetiology, demographics in Australia and how it metastasies. It than explores the main 99mTc based radiopharmaceuticals used in bone imaging for the detection of these metastases and quantitively compares them, to determine the superiority of each. Finally the report compares the efficacy of bone scans comparedRead MoreThe Treatment Of Breast Cancer Essay2235 Words   |  9 Pagesher sexual condition after treatment who said ‘your ovaries are expired like an old lady’. At this point of the interview Asma cried because she felt different and experienced symptoms not associated with her age group. †¢ Role Having breast cancer affected women in carrying out their roles as mother, wife, sister and employee. Azizah and Sahrah explained how their roles shifted from being caregiver for their family to care receiver. My sister had breast cancer, she was on the second cycleRead MoreThe Treatment Of Breast Cancer1248 Words   |  5 PagesBreast Cancer Surgeries that Involve Removal of the Entire Breast A modified radical mastectomy – during this procedure, the surgical oncologist removes the entire cancerous breast, the lining that rests above the chest muscles as well as most of the patient’s lymph nodes that are located under her arm. In addition, patients may also need to have a portion of their chest wall muscle removed. A total mastectomy (simple mastectomy) – during this procedure, the oncologist removes the entire breastRead MoreThe Treatment Of Breast Cancer950 Words   |  4 Pageskeep your body functioning correctly. When a cancer or a disease attacks healthy cells, it overtakes the entire cell’s functions and rapidly multiplies into other corrupt cells. It is very important to the safety of a person’s life to be educated on the effects of cancer and how to detect them, because it is a wildfire like disease, once it has spread it is extremely hard to control. Breast cancer intrigues me because I have a high risk of getting this cancer due to my family history; from my great auntsRead MoreSymptoms And Treatment Of Breast Cancer Essay1032 Words   |  5 PagesBreast cancers are classified by several classifications as: - Histopathology - Grades - Stages - Receptor status. Each of these influences the prognosis and can affect treatment response. Description of a breast cancer optimally includes all of these factors: †¢ Histopathology: Breast cancer is usually classified primarily by its histological appearance. Most breast cancers are derived from the epithelium lining the ducts or lobules, and these cancers are classified as ductal or lobular carcinomaRead MoreEssay on Breast Cancer Treatment1316 Words   |  6 Pages Breast Cancer Treatment nbsp;nbsp;nbsp;nbsp;nbsp;Only lung cancer kills more women each year in the United States than breast cancer does. The American Cancer Society (ACS) estimates that over 184,000 new cases of breast cancer were diagnosed in women in 1996 (ACS Breast). Although these statistics are alarming, there are a number of treatment options available for those that are diagnosed with breast cancer. nbsp;nbsp;nbsp;nbsp;nbsp;The best way to treat any disease is to prevent itRead MoreCauses And Treatments Of Breast Cancer1587 Words   |  7 PagesWHAT IS CANCER? Cancer can be said to be a generic term for a large collection of diseases that can have an effect on any part of the body, it can be sometimes called malignant tumors and neoplasms. In other words, cancer can be defined as the rapid creation of abnormal cells that grow beyond their normal boundaries, which are capable of invading adjoining parts of the body and spread through to the organs. However, this process is referred to as metastasis, which is the major cause of death from

Monday, December 23, 2019

The Influence of Realism and Naturalism on 20th Century...

The Influence of Realism and Naturalism on 20th Century American Fiction After World War I, American people and the authors among them were left disillusioned by the effects that war had on their society. America needed a literature that would explain what had happened and what was happening to their society. American writers turned to what is now known as modernism. The influence of 19th Century realism and naturalism and their truthful representation of American life and people was evident in post World War I modernism. This paper will try to prove this by presenting the basic ideas and of these literary genres, literary examples of each, and then make connections between the two literary movements. Realism Modernism not only depicted†¦show more content†¦Literary naturalism invited writers to examine human beings objectively, as a scientist studies nature (Am. Lit. Comptons). In portraying ugliness and cruelty, the authors refrained from preaching about them; rather they left readers to draw their own conclusions about the life they presented. Generally, these authors took a pessimistic view to portray a life that centered on the negative part of mans existence. When dealing with society directly, naturalists generally detailed the destruction of people without any sentiment. To do this, they wrote more open about societys problems in a more open manner usually using nature as a symbol for society. Naturalistic literature, like! realistic, served as a catalyst for change but, in contrast, was a little more like propaganda. Even though only twenty years may have separated them, the transformation from realism/naturalism to modernism was a long one in terms of how much society had changed. The aforementioned rapid change in American society and Americas relation with the rest of the world left America in disarray. After the first World War, American society was divided and left without definition. This called for a new age of literary expression to co ntrol and document the isolationist fears, corruption, and disenchantment (Bradley 1339-1340) caused by the war. Authors looked to explain their generation and to respond to theShow MoreRelatedRealism in 19th Century American Fiction1014 Words   |  5 PagesREALISM IN 19th CENTURY AMERICAN FICTION The 19th century is considered to mark the origin of realism as a literary movement in the United States. American writers following the era of change in American life, moved steadily from Romanticism towards Realism, which was to lead the next step of Naturalism. The process was gradual, reflecting the periodic fluctuations in the history of American society. In this process, the Civil War provided a dramatic point of cleavage. In 1865 at the end of theRead MoreModernism in the Old Man the Sea3759 Words   |  16 PagesSea† Introduction: 1. The definition of Modernism 2. The definition of Realism 3. The definition of terms 4. The significance of the study Chapter one: 1. The theory of Modernism 2.1. Stream of consciousness 2.2. Internal monologue 2. Realism as a literary technique 3.3. Internal realism Chapter two: 1. the implication of American modernism through the main characters â€Å"Santiago† †¦ 2. The implication of stream of consciousnessRead MoreNaturalism Literary Period2601 Words   |  11 Pagesmany in bustling developing cities suffered from poverty and its poorly prevented consequences. The American naturalist movement was important due to the introduction of themes involving popular apprehension during this time period including; man vs. nature, man vs. society, sex trade, wasted potential due to uncontrollable forces, and man’s animalistic features such as basic instincts. Naturalism is a literary movement that developed into a literary style consisting of determinism, objectivity,Read MoreNaturalism : The Great. Who Has Read American Literature1368 Words   |  6 PagesNaturalism the Great Anyone who has read American literature will know of the significance of naturalism as a literary genre in American literature. Merriam Webster’s definition of Naturalism is as follows: A theory that art or literature should conform exactly to nature or depict every appearance of the subject that comes to the artist’s attention, specifically a theory in literature emphasizing the role of heredity and environment upon human life and character development. Naturalism went fromRead MoreNaturalism As A Literary Genre1367 Words   |  6 PagesAnyone who has read American literature will know of the significance of naturalism as a literary genre in American literature. Merriam Webster’s definition of Naturalism is as follows: A theory that art or literature should conform exactly to nature or depict every appearance of the subject that comes to the artist’s attention, specifically a theory in literature emphasizing the role of heredity and environment upon hum an life and character development. Naturalism went from being a movement in theRead MoreHistory of the Development of the Short Story.3660 Words   |  15 PagesElements of The Short Story. 1.1.History of The Development of The Short Story. 1.1.1.Early Forms.Origins. The short story refers to a work of fiction that is usually written in prose, usually in narrative format. This format or medium tends to be more pointed than longer works of fiction, such as novellas (in the 20th and 21st century sense) and novels or books. Short story definitions based upon length differ somewhat even among professional writers, due somewhat in part to the fragmentationRead MoreJack London Essay1251 Words   |  6 PagesJack London, an American author known for his thrilling adventure stories, showed the world that even an exciting story that takes place in exotic settings can include all the intricacies of great literature. This is seen in many of his stories with the implementation of symbolism, many times a recurring theme in his work. Also, London used many ideas of the day such as Darwinism and Spencerism in his writings in order to better portray his views. However, perhaps one of the most telling signs thatRead MoreAgency Of Punishment And Hedda Gable r1914 Words   |  8 Pagesto be executed. In Henrik Ibsen’s play Hedda Gabler, the protagonist, an aristocratic woman from prosperous 19th century Norway, asserts her freedom from societal oppression by killing herself. Considering the socio-economic and cultural differences of these female characters, how could their ends be so similar? In this essay, we’ll discuss why these late 19th century, early 20th century authors chose to make suicide, or the desire for death (or other drastic behavior), agency for their female charactersRead More American Literature: Kate Chopin, and Mary Eleanor Wilkins Freeman1506 Words   |  6 PagesOver the years American Literature has become an important part of the American history. In the other hand, it is really important for people to study the significant of the American literature, because in particular is associated with influence of the American culture. People should know more about their culture, because it is the place where they are living in. Literature was brought to the United States from the European culture. The American literature started to develop during the antebellumRead MoreA Brief Introduction to American Literature3396 Words   |  14 PagesIntroduction American literature, to my eyes, like American history, although short, however, still full of glories and shining masterpieces and writers. Those American writers, while conquering this wild America, also had conquered the great field of American literature. From its first imitative activities to innovative attempts nowadays, American literature gradually gains its unique style, theme and form, and I ¡Ã‚ ¯m always excited to see their works are more and more America in its true sense.

Sunday, December 15, 2019

Balanced Scorecard and Financial Perspective Free Essays

African Journal of Business Management Vol. 5(32), pp. 12520-12530, 14 December, 2011 Available online at http://www. We will write a custom essay sample on Balanced Scorecard and Financial Perspective or any similar topic only for you Order Now academicjournals. org/AJBM DOI: 10. 5897/AJBM11. 928 ISSN 1993-8233  ©2011 Academic Journals Full Length Research Paper An investigation into the interrelation between balanced score card factors: A case study in the automotive industry Jalalpoor Mahdieh1 and Tolouei Pedram2* 1 Department of Management, University of Isfahan, Isfahan, Iran. Department of Management, University of Tehran, Tehran, Iran. 2 Accepted 14 June, 2011 Since 1990s, when Kaplan and Norton introduced balanced scorecard (BSC) model, this model has been considerably popular amongst managers all over the world. Although BSC is known as a successful performance measurement tool amongst managers, there have been criticisms of that including: How financial and non-financial measures are linked together? Are relationships in a direct way or there is bi-directional casualty? To overcome the limitations to current BSC theory, this paper aims to describe main factors of each balanced scorecard BSC perspectives and investigate interrelation between them with consideration to automotive parts sector in Iran. For this aim, we analyze the relationship between various perspectives in structure of balanced scorecard and measure causal relationships between various perspectives and their role in improving financial perspective. This research was conducted through a set of monthly reports of Balances scorecard factors in Tosnco – company of auto industry – during a three-year period. Case study evidence verified the underlying theoretical hypothesis of BSC. It is verified that perspectives are positively correlated with each other and new interrelation between internal process perspectives factor and financial perspective evidence was also found. The innovative dimension of this research is that we actually applied BSC in Iran and investigated factors related to auto industry and interrelation between factors with each other. Key words: Performance, process, customer, finance, factors. INTRODUCTION Performance measurement is considered a part of a performance management system. This process includes series of activities to eminently and spiritually achieve organizational excellence in the competitive field and focus the efficiency and effectiveness of these activities. Martinson (1999) offer several descriptions of organizational performance, and present a variety of models and methods to performance measurement at the same time. Traditional performance measureme nt methods *Corresponding author. E-mail: p_tolouei@alumni. ut. ac. it Abbreviations: BSC, Balanced scorecard; statistical package for the social sciences. SPSS, that were based on financial measures- not only reflected the complete success or failure of companies that did not ave the necessary abilities, but also failed to establish a logical relation between the company’s success factors and was unable to support management programs (Kaplan and Norton, 2001). Environmental management issues have received an increased amount of attention in recent years, as have various performance measurement systems (PMS) such as the balanced scorecard (BSC). At this time, BSC was presented as the most practical and comprehensive performance measurement model. In recent years, BSC has been a comprehensive model when looking at management issues for financial and non-financial purposes and has been very popular as it as attracted a lot of attention (Norreklit, 2000). This model offers a var iety of performance factors in four Mahdieh and Pedram perspectives: The Financial perspective; the customer perspective; the internal business process perspective and the organizational learning and growth perspective. The BSC is a multi-criteria evaluation concept that highlights the importance of performance measurement (Tseng, 2010). Based on BSC, the cause and effect relationship between the four perspectives have been created (WongOn-Wing et al. , 2007; Paul, 1998). In fact, the logic of cause and effect as the essence of he BSC approach-which distinguishes it from other approaches- is described (Atkinson et al. , 1997). It is stated that the learning and growth performance, internal process performance, costumer performance, and financial performance counteract each other eventually (DE Haas and Kleingeld, 1999). Jones and Sasser (1995) recognized a cause and effect relationship between loyalty and customer satisfaction and financial results, where customer satisfaction leads to loyalty and it is customer satisfaction that can bring positive financial results. Due to the chain relationship between perspectives, hanges in one perspective would cause changes and reactions in other perspectives. Consequently, managers can achieve improved financial results through the chain relationship between perspectives (Cohen et al. , 2008). Relationships in BSC model are indicated within the framework of the fact that in order to make financial results, we must provide value for costumers, and this would happen only, when an organization improved internal processes and match them with costumers’ demands. Accordingly, in order to improved internal processes, and initialize processes that provide value for costumers, the rganization must reinforce growth and learning in the organization (Kaplan and Norton, 1996). Hogue and James, in study of Australian construction companies in 2000, realized that the companies employing non-financial factors have made considera ble financial results. Other researchers have realized that using BSC is indirectly related to improved performance and profitability (Malina and Selto, 2001). There are very few researches related to causal relationship between various factors; especially between financial perspective and other perspectives in BSC model. Amongst such researches we can point to a research, in Greece, that onsiders the relationship between parameters of BSC model in 90 companies. Results of this research indicate that improving non-financial perspectives results in better financial perspectives, and non-financial perspectives are interrelated (Cohen and Thiraios, 2008). Although BSC is known as a successful performance measurement tool amongst managers, there have been criticisms of that including: How are financial and nonfinancial measures are linked together? Are relationships in a direct way or there is bi-directional casualty? In this study, we present an approach to overcome the limitations to current BSC theory. The scope of our study is two-fold; the first goal is to investigate and identified main factors of each balanced score card perspectives with 12521 consider to automotive parts sector. We categorize the factors and determine their priority in regard to environment of automotive parts industry. While the second goal of the study is focused on cause and effects logics and linking financial and non-financial perspectives together. In this part, we will assess the influence of factors of each perspective on other perspectives and analyze the cause and effect relationship between them. In order to present a better image of reciprocal impacts f various factors, we have taken into consideration four perspectives of the automotive company with an exception of BSC, and then we will analyze the interrelationship between four perspectives. Considering the fact that in the present environment of Iran, management and control affairs are considerably important, and accurate scientific evaluations are amongst managers’ major concerns, BSC is considered to be one of the most comprehensive and functional tools of performance evaluation. This research measures the effects of different perspectives of balanced score card in an automotive parts manufacturing unit in Iran. LITERATURE REVIEW Here, we first explain how to use balanced scorecard, and then in the next part, we investigate and identify factors related to each perspective. Part A – BSC Since 1990s, when Kaplan and Norton introduced BSC model, this model has been considerably popular amongst managers all over the world. Hundreds of organizations have already employed this model, or intend to employ it in near future (Rautiainen, 2008; Kald and Nilsson, 2000). Healthcare organization in Sweden has appreciated BSC model quite well, and has employed it as a solution to organizational problems, as well as a means of realizing organizational goals (Aidemark, 001). Germany, England and Italy have also successfully developed BSC model (Gehrke and Horvath, 2002). Numerous countries in Northern Europe have employed this model (Kald and Nilsson, 2000), and studies indicate that the model has been specifically favored in most of those countries; although in some countries, including France, where there is another model called â€Å"dashboard† rooted in their culture, BSC model is not so popular (Bourguignon et al. , 2004). Kaplan and Norton stress on importance of three principals in the concept of BSC: 1. Maintaining causal relationship 2. Including adequate performance incentives and timulators 3. Maintaining the relationship with financial measurement factors (Speckbacher et al, 2003). 12522 Afr. J. Bus. Manage. Figure 1. All perspectives of BSC. On this basis, researches refer to this model as a means of working out strategies based on causal relationship (Speckbacher et al. , 2003). Causal logic is considered to be the essence of BSC model. Other researchers name causal logic as the core of BSC model (Atkinson, 1997; Norreklit, 2000). There are also theories stressing that Kaplan and Norton (1996) have not adequately explained the causal relationships, and researchers claim that the entioned relationships are not causal, and are merely logic (Pedram, 2003). Another research, in F inland, is indicative of dissatisfactions caused by lack of causal relationship between components of the model (Malmi, 2001). Although definition of causal relationships is the basis of accomplishment for balanced scorecard model, apparently many organizations do not take this into consideration (Aidmark, 2001; Ittner et al. , 2003). Part B – Factors related to each perspective in BSC In this paper, in order to measure and evaluate relationships between various perspectives, we searched or factors related to each perspective. The four perspectives of BSC are learning and growth, internal processes, costumer, and financial. Here we briefly explain characteristics of each perspective. Learning and growth perspective: stress on innovation, creativity, competition, capabilities, and target subjective properties. This perspective aims to identify professions (human assets), system (informational asset), and organizational state (organizational asset) in order to support internal processes. Internal process perspective: identify decisive processes in the organization. In this perspective, we ust make sure that company’s products and services meet the needs of customers. Costumer perspective: results in introduction of a valuable approach that guarantees loyalty of costumers. In this perspective we must keep constantly identifying parameters, which costumers consider as valuable, and provide them for costumers. Financial perspective: defines tangible outcomes of organization’s strategies and includes a series of traditional financial factors. This perspective covers longterm goals of the organization, and company’s major goals are usually put into this perspective. Financial erspective is usually considered to be a secondary aspect and a function of other perspectives. It is indeed the outcome of activities of other three non-financial perspectives. All perspectives, their causal relationships, and their relationships with strategies are shown in Figure 1. METHODOLOGY Kaplan and Norton stress that BSC is a model, and must be optimized in accordance with specific elements related to an organization or industry. This model cannot be used as a general model for various organizations and industries, or even for all aspects of an industry. Therefore, it must be designed and xecuted individually for each condition and each organization. Every organization must adjust BSC to its own mission, outlook, strategy, technology, organizational culture, and environment, in order to use it properly (Kaplan and Norton, 1993). For the same reason, we searched in related literature and Mahdieh and Pedram. studies and worked out factors related to each perspective within the realm of automotive parts. The factors are as follows: 1. There are some general factors in accordance with the requirements of international standard. Standard related to this industry is ISO/TS16949: 2009 and ISO9000 2. There are also factors related to costumer, which all companies must report to costumers periodically. 3. Factors related to other stake holder such as communities, share holders and employees 4. Factors included in scientific articles and researches with related subjects We took all required factors from the mentioned sources and put them in Table 1. Source of each factor is shown in the table too. After taking the viewpoints of experts and conditions of the Company into consideration, we selected main factors from Table 1. Factors shown in Table 2 are measured and analyzed as major factors throughout this article. Also in Table 3, the number of factors which are used in the paper is shown. Hypotheses formulation According to Kaplan and Norton model there is a continuous relationship between perspectives of BSC. According to this model, Kaplan and Norton claimed that outcomes of optimizing performance of learning and growth perspective are evident in better performance of internal business processes. This would accordingly have a positive effect on costumer perspective, and finally improves financial performance. These relationships are shown in Figure 2. The following research has aimed to evaluate this claim. In this article, we analyze the relationship between various perspectives in structure of balanced scorecard. Measuring causal relationships between various perspectives and their role in improving financial perspective is the final goal of this research. Three hypotheses were formed in this regard: H1. 1: There is a positive relationship between learning-growth perspective and internal process perspective. H1. 2: There is a positive relationship between internal process and costumer perspective. H1. 3: There is a positive relationship between customer perspective and financial perspective. In the next part, we investigated the relationship between each main perspective of BSC and detailed factors of the other perspectives. The second part of article will assess these hypotheses: H2. 1: There is a positive relationship between all factors of learning and growth perspective and internal process perspective in total. H2. 2: There is a positive relationship between all factors of internal process perspective and costumer perspective in total. H2. 3: There is a positive relationship between all factors of customer perspective and financial perspective in total. 12523 se performance factors which had been frequently used in literature of BSC. For financial perspective we used one financial criterion. In the following tables abbreviations and values related to each factor are brought from TOSN data during the period of 2006-2009. Number of factors in each perspective is shown in Table 4. We worked out level of realization of factors on the basis of company reports, covering t he period of March 21st 2006 to March 20th 2010, and in a monthly order. In order to synchronize and facilitate calculations, we worked out reports related to the factors on a monthly basis and in forms of percentages. For each factor, we worked out 48 data from the existing information, we then calculated geometrical average of factors and determined the level of interrelation between each factor and geometrical average of the related perspective. We also worked out value of each factor for the period of March 21st 2006 to March 20th 2010. Measuring the relationship between perspectives This trend showed that the BSC, when executed have growth factor. By using Statistical Package for the Social Sciences (SPSS) in this article, Level of interrelation between each factor and other factors of the same perspective was taken into consideration. By using SPSS, we determine importance rate of sub-scales (factors). The importance rate of each factor is shown in Tables 5, 6 and 7. Also the correlation between four main perspectives is shown in Table 8. The relationship between these four perspectives is shown in Figure 3. In Addition to relationships which are stated in Kaplan and Norton BSC card, it is obvious that there are some strong between perspectives. These relationships demonstrate that not only these for perspectives are in contact with each other in simple direction as it is shown in Figure 2; they depend on each other indirectly. It eans that not only our hypotheses in the first part are based on facts; some other relationships should be taken into account. Next, we determined whether all the sub factors of each perspective influence on upper perspective. For this aim, we consider each factors of one perspective (for example learning) and calculated the correlation between all factors of that (L1-L8) with the next p erspective (In this example, the process perspective). Based on BSC model, all of the factors of each perspective (Learning) must influence directly on the next perspective (process). We will investigate whether this claim is true or not. These relations are shown in Figure 4. Research method Conclusion Statistics used in this article are related to automotive parts manufacturing companies in Iran. The data are collected in Naien Development and Progress Company (TOSN Co. ). TOSN was established in January 1997. The main activity of this company is manufacturing main parts of automotive engine. The company is the sole manufacturer of some specific parts in Iran. The company outlook is defined as pioneering in manufacturing main parts of automotive engine in the Middle East. In this research we tried to In this article, we investigated factors related to each erspective. In order to measure and evaluate relationships between various perspectives, we searched for factors related to each perspective and ranked them for each perspective (Tables 5, 6 and 7). In the next part, we evaluated level of interrelation between non-financial perspectives and financial perspectives through 12524 Afr. J. Bus. Manage. Table 1. General factors related to evaluating BSC perspectives. Perspective Factor Abbreviations Financial Return on assets return on equity inventory turnover sales margin assets turnover, debtors turnover ROE ROA IT SM AT DT Percentage of lost clients Percentage of customers’ complaints Market share on time delivery to customer rate of orders variety of products (according to the market), Perceived level of quality Perceived level of trust to the products After-sales service Rate of new costumers Perceived level of service Brand awareness Brand image Perceived value of money Perceived level of service PLC PCC MSh OTD RO VoP PLoQ PLoT AfSS NC PLoS BA BI PVoM PLoS Effectiveness of the quality management system Degree of evaluation suppliers performance number of raw material suppliers Reduction defect (casting ,machining) Reduction scraps m ean time to repair ean time between faults repair costs Quality cost Per capita logistic per capita raw materials transportation costs per capita product transportation costs EQMS DoESP NRMS RD RS MTTR MTBF RC QC PL PRMTC PPTC Costumer Internal processes 1 source 2 4 * * * * * * * * 3 * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * Mahdieh and Pedram. 12525 Table 1. Contd. production person-hours average daily production percentage of product realization Useful product line internal duplication error overall equipment efficiency Effective dispatching of orders (in terms of price, specifications and delivery time) degree of cooperation with suppliers degree of cooperation with distribution channels Speed of adopting innovations already introduced in the market Speed of adopting innovations not yet introduced in the market rate of support the groundwork for establishment of a process-based organization Learning and Growth PPH ADP Ppr Upl Ide OEE EDO DoCS DoCDC SoAIaI SoAInI sgepo Per capita presented suggestion, per capita accepted suggestions per capita executed suggestions rate of training hours rate of training section efficiency Frequency rate of accident Severity rate of accident rate of access to IT per capita non-cash bonus rate of investment in new technology rate of innovative products and services exchange of information with co-operative companies Promotion of common business plans with co-operating companies Cooperative companies monitoring Collaboration and information exchange in the organization Pps Pas Pes Rth Rtse FRA SRA Rai PNCB InvTech IPS FExCO FPCBT CCM FCoEx * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * Source 1-factors from international standard Source 2-factors from customer viewpoint Source 3-factors focusing on stakeholder viewpoint Source 4-factors from literature review questioning main hypotheses in balanced scorecard logic. Indeed, we tried to find a real evidence for this claim. The questioned data in TOSN, manufacturer of automotive parts using balanced scorecard for 3 years, confirms this claim in some aspects. Results of presented hypotheses were as follows: Interrelations between growth perspective and internal processes perspective was almost 0. 96. Also, interrelation between processes perspective and costumer perspective was 0. 824. Interrelation etween costumer perspective and financial perspective was 0. 781(results are shown in Table 8). Therefore, in this company there is a deep and 12526 Afr. J. Bus. Manage. Table 2. Selected factors related to evaluating BSC perspectives in this article. Factor Financial perspective Sales margin Abbreviation Label Sm F Customer perspective Market share Perceived level of quality Perceived level of trust to the products After-sales service Perceived level of service Brand awareness Brand image Perceived value of money MSh PLoQ PLoT AfSS PLoS BA BI PVoM c1 c2 c3 c4 c5 c6 c8 c8 Internal business and production process perspective Effective dispatching of orders (in terms of price, specifications and delivery time) degree of cooperation with suppliers degree of cooperation with distribution channels Speed of adopting innovations already introduced in the market Speed of adopting innovations not yet introduced in the market Rate of support the groundwork for establishment of a process-based organization EDO DoCS DoCDC SoAIaI SoAInI Sgepo p1 p2 p3 p4 p5 p6 Learning and growth perspective Rate of investment in new technology Rate of innovative products and services Exchange of information with co-operative companies Promotion of common business plans with co-operating companies Collaboration and information exchange in the organization Rate of training hours Rate of training section efficiency Cooperative companies monitoring InvTech IPS FExCO FPCBT FCoEx Rth Rtse CCM l1 l2 l3 l4 l5 l6 l7 l8 Table 3. Number of factors in each perspective. Number of factor 1 8 6 8 23 Perspective Financial perspective Customer perspective Internal business and production process perspective Learning and growth perspective Total and positive relationship between non-financial factors of the model. According to BSC model, Kaplan and Norton claimed hat outcomes of optimizing performance of learning and growth perspective are evident in better performance of internal business processes. This would accordingly have a positive effect on costumer perspective, and finally improves financial performance. Kaplan and Norton did not investigate the different relationship between all perspectives. In this article, we assessed all the relationships between perspectives to determine the cause and effect relationship between all perspectives. Our research resulted in amazing conclusion. We found the relationship between business processes and financial perspective strong. Interrelation between financial perspective and internal Mahdieh and Pedram. 12527 Figure 2. Effect of factors of BSC on each other. Table 4. The importance rate of each factor in the learning perspective. L1 1 0. 854(**) 0. 933(**) 0. 938(**) 0. 947(**) 0. 969(**) 0. 968(**) 0. 959(**) 0. 975(**) L1 L2 L3 L4 L5 L6 L7 L8 L L2 0. 854(**) 1 0. 959(**) 0. 948(**) 0. 868(**) 0. 891(**) 0. 922(**) 0. 903(**) 0. 938(**) L3 0. 933(**) 0. 959(**) 1 0. 968(**) 0. 934(**) 0. 937(**) 0. 954(**) 0. 954(**) 0. 978(**) L4 0. 938(**) 0. 948(**) 0. 968(**) 1 0. 928(**) 0. 957(**) 0. 976(**) 0. 955(**) 0. 984(**) L5 0. 947(**) 0. 868(**) 0. 34(**) 0. 928(**) 1 0. 911(**) 0. 934(**) 0. 957(**) 0. 961(**) L6 0. 969(**) 0. 891(**) 0. 937(**) 0. 957(**) 0. 911(**) 1 0. 987(**) 0. 958(**) 0. 978(**) L7 0. 968(**) 0. 922(**) 0. 954(**) 0. 976(**) 0. 934(**) 0. 987(**) 1 0. 963(**) 0. 990(**) L8 0. 959(**) 0. 903(**) 0. 954(**) 0. 955(**) 0. 957(**) 0. 958(**) 0. 963(**) 1 0. 982(**) L 0. 975(**) 0. 938(**) 0. 978(**) 0. 984(**) 0. 961(**) 0. 978(**) 0. 990(**) 0. 982(**) 1 Table 5. The importance rate of each factor in the process perspective. P1 P2 P3 P4 P5 P6 P P1 1 0. 852(**) 0. 918(**) 0. 765(**) 0. 916(**) 0. 865(**) 0. 962(**) P2 0. 852(**) 1 0. 663(**) 0. 951(**) . 925(**) 0. 853(**) 0. 920(**) P3 0. 918(**) 0. 663(**) 1 0. 580(**) 0. 736(**) 0. 683(**) 0. 827(**) P4 0. 765(**) 0. 951(**) 0. 580(**) 1 0. 824(**) 0. 738(**) 0. 827(**) P5 0. 916(**) 0. 925(**) 0. 736(**) 0. 824(**) 1 0. 939(**) 0. 968(**) P6 0. 865(**) 0. 853(**) 0. 683(**) 0. 738(**) 0. 939(**) 1 0. 958(**) P 0. 962(**) 0. 920(**) 0. 827(**) 0. 827(**) 0. 968(**) 0. 958(**) 1 Table 6. The importance rate of each factor in the customer perspective. C1 C2 C3 C4 C5 C6 C7 C8 C C1 1 0. 979(**) 0. 959(**) 0. 872(**) 0. 953(**) 0. 945(**) 0. 806(**) 0. 820(**) 0. 938(**) C2 0. 979(**) 1 0. 948(**) 0. 891(**) 0. 947(**) 0. 53(**) 0. 855(**) 0. 876(**) 0. 965(**) C3 0. 959(**) 0. 948(**) 1 0. 849(**) 0. 972(**) 0. 960(* *) 0. 705(**) 0. 733(**) 0. 898(**) C4 0. 872(**) 0. 891(**) 0. 849(**) 1 0. 873(**) 0. 933(**) 0. 879(**) 0. 878(**) 0. 956(**) C5 0. 953(**) 0. 947(**) 0. 972(**) 0. 873(**) 1 0. 970(**) 0. 733(**) 0. 764(**) 0. 917(**) C6 0. 945(**) 0. 953(**) 0. 960(**) 0. 933(**) 0. 970(**) 1 0. 804(**) 0. 829(**) 0. 961(**) C7 0. 806(**) 0. 855(**) 0. 705(**) 0. 879(**) 0. 733(**) 0. 804(**) 1 0. 985(**) 0. 935(**) C8 0. 820(**) 0. 876(**) 0. 733(**) 0. 878(**) 0. 764(**) 0. 829(**) 0. 985(**) 1 0. 946(**) C 0. 938(**) 0. 965(**) 0. 898(**) . 956(**) 0. 917(**) 0. 961(**) 0. 935(**) 0. 946(**) 1 ** Correlation is significant at the 0. 01 level (2-tailed). processes of production and business was positive and equal to 0. 946. Based on this finding, we tried to determine the reason for this relationship. For this aim, we considered all the factors of each perspective and we evaluated these detailed relationship. Interrelation between factors of process perspective and financial 12528 Afr. J. Bus . Manage. Table 7. The relationship between main perspectives. L P C F L 1 0. 967(**) 0. 888(**) 0. 950(**) P 0. 967(**) 1 0. 824(**) 0. 946(**) C 0. 888(**) 0. 824(**) 0. 771(**) F 0. 950(**) 0. 946(**) 0. 771(**) 1 ** Correlation is significant at the 0. 01 level (2-tailed). Table 8. The relationship between each factor of one perspective with the next perspective. Relationship between factors of learning perspective and three other perspectives Learning factor Process Customer Financial ** ** ** L1 0. 971 0. 793 0. 968 ** ** L2 0. 854 0. 967 0. 827** ** ** L3 0. 921 0. 916 0. 911** ** ** L4 0. 951 0. 917 0. 914** ** ** L5 0. 910 0. 793 0. 929** ** ** L6 0. 984 0. 852 0. 944** ** ** L7 0. 977 0. 884 0. 945** L8 0. 947** 0. 843** 0. 932** Relation Strongly accepted Moderately accepted Strongly accepted Strongly accepted Moderately accepted Strongly accepted Strongly accepted Strongly accepted Relationship between factors of process perspective and three other perspectives Process factor Learning Customer Financial Relation P1 0. 880** 0. 740** 0. 889** Direct relationship P2 0. 940** 0. 964** 0. 849** Strongly accepted P3 0. 687** 0. 547** 0. 729** Direct relationship P4 0. 869** 0. 968** 0. 765** Strongly accepted ** ** P5 0. 934 0. 817 0. 888** Direct relationship P6 0. 960** 0. 752** 0. 936** Direct relationship Relationship between factors of customer perspective and three other perspectives Customer Factor Learning Process Financial Relation C1 0. 753** 0. 711** 0. 822** Strongly accepted C2 0. 821** 0. 775** 0. 696** Not accepted C3 0. 656** 0. 579** 0. 803** Strongly accepted ** ** C4 0. 506 0. 525 0. 677** Strongly accepted C5 0. 628** 0. 664** 0. 531** Not accepted C6 0. 748** 0. 663** 0. 600** Not accepted ** ** C7 0. 957 0. 936 0. 961** Strongly accepted C8 0. 921** 0. 923** 0. 937** Strongly accepted perspective as a whole was the greatest level of interrelation between financial and non-financial factors. As it was earlier demonstrated, there is a strong direct relationship between business process perspective and inancial perspective. This relationship has not been declared as a direct relation in Kaplan and Norton Model; whilst its more analysis will be useful regarding its high occurrence rate, factors p1, p3, p5, p6 are the main reason for such strong correlation between business processes perspective and financial perspective. It shows that although, according the model, t he relations are series like and bottom-up, there are other relations amongst perspectives as well which must be considered. More detailed analysis of such relations may be posed as the following: P1 high correlation with the financial perspective: Effective dispatching of orders (in terms of price, specifications and delivery time) with financial perspective; given the status quo of the company, relation of this factor with financial perspective is so that more Mahdieh and Pedram 12529 Figure 3. The relationship between four perspectives in BSC. Figure 4. The relationship between main perspectives factors. attention to this factor will lead to faster payment by the customer and hence improvement of financial status of the company. market with financial perspective; this factor relates to R and D field. And regarding its high importance for the ustomer, it will result in faster payment and also will create direct relationship with financial perspective. P3 high correlation with the financial perspective: Degree of cooperation with distribution channels, with financial perspective; this factor affects on p1 factor and improves the performance in terms of financial perspective. P5 high correlation with the financial perspective: Speed of adopting innovations not yet introduced in the P6 high correlation with the financial perspective: Rate of supporting the groundwork for establishment of a process-based organization with financial; because of its elation with â€Å"activity based cost† (ABC) method, it has found relationship with processes and processes separation topics. Considering such direct relations between these two perspectives and their definitions, it can be concluded 12530 Afr. J. Bus. Manage. that although the offered relations in this model are verified in this case, all relations have not been considered in BSC model. Thus, consideration of all of these relations is essential to achieve the strategic goals of the company. Research limitations and suggestion for further Factors introduced in each perspective were general. In utomotive parts manufacturing section, we needed to have interviews with managers and decision makers to determine rates of these factors. During analysis of relati onship among different perspectives, a direct relation was attained between customer perspective and learning and growth perspective which may be analyzed precisely in the coming studies. REFERENCES Aidemark LG (2001). â€Å"The meaning of balanced scorecards in the health care organization†. Financ. Account. Manage. , 17(1): 23-40. Atkinson AA, Balakrishnan R, Booth P, Cote JM, Groot T, Malmi T, Roberts H, Uliana E, Wu A (1997). New Directions In Management Accounting Research, J. Manage. Account. Res. , 9: 79-108. Bourguignon A, Malleret V, Norreklit H (2004). â€Å"The American balanced scorecard versus the French tableau de Bord: the ideological dimension†. Manage. Account. Res. , 15: 107-34. De Haas M, Kleingeld A (1999). 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Saturday, December 7, 2019

Effects of Plant Nutrient Deficiency free essay sample

This experiment aimed to determine the effects of nutrient deficiency on plants. This was done by examining tomato plants grown in a medium that contained all the nutrients needed to survive and comparing those results to plants that were grown in nutrient deficient mediums. The biomass and standard chlorophyll content were the focus of the experiment. The biomass was measured by taking the mass of the plant. The standard chlorophyll content was measured by taking the absorbance of the leaf acetone solution. The results were significant for biomass but were only significant for the distilled water treatment. Nutrient deficiency has an effect on the biomass of plants, but we fail to reject the hypothesis that the standard chlorophyll content of the nitrogen, iron, and phosphorus deficient plants is no different than the SCC of the plants placed in a medium that contained all the nutrients needed to survive healthily. Introduction The purpose of this laboratory was to examine how deficiencies in nitrogen, phosphorous and iron affect tomato plant growth. Distilled water was also used as a medium to grow the tomato plants in. There are many minerals and organic molecules that are obtained through the soil that plants need to survive. These are transported through the roots of the plant when water is absorbed (Helms et al. 1998). Plant nutrient deficiencies can have many effects such as stunted overall growth of the plant, or chlorosis and necrosis of certain plant parts, such as the leaves. One of the features that plants possess is the ability to take nutrients from older tissue and move it to newer tissue. This notion can be visualized. Kosinski states that if there is an inadequate amount of a mobile element, older plant tissue will show symptoms of the deficiency first. Old leaves may become yellow and appear dead (Kosinski 2012). Nitrogen and phosphorus in this lab were considered to be mobile elements. However, if the element in inadequate amounts is immobile, the symptoms will appear first in new foliage. Iron in this experiment was considered an immobile element. Tomato plants were used in this experiment because they can be easily grown inside the lab and display obvious symptoms of nutrient deficiency (Kosinski). The plants harvested in the lab were currently in the vegetative growth stage and did not have any flowers or fruit growing. Therefore, increase in mass during this stage is due solely to the growth of the foliage (Kosinski). The biomass and the SCC values were calculated based upon the leaves of the plants in the following treatments. The first treatments were the tomato plants grown in the complete medium, containing all macronutrients and micronutrients. These treatments acted as the control for the experiment. The independent variables are the deficiencies. There were plants grown in nitrogen deficient medium, phosphorus deficient medium, iron deficient medium, and in distilled water. The dependent variables for this experiment are biomass and standard chlorophyll content. Nitrogen is most commonly deficient in plant soils even though it is the most abundant gas in the atmosphere. This occurs because plants can only used fixed nitrogen. Nitrogen, a macronutrient, is very significant in plant growth. It has many roles in proteins and nucleic acids, as well as other macromolecules. It also makes up 1-5% of plant dry weight (Kosinski). Nitrogen deficient plants therefore are usually smaller. This is due to hormonal effects of nitrogen deficiency. Cytokinin synthesis is retarted and abscisic acid is accelerated (Kosinski). These hormonal changes age the plant and reduce the tomato plant’s lifespan. Tomatoes grown in a nitrogen deficient environment are usually rigidly upright, with thin stems and small leaves and branching is reduced (Kosinski, Berry). The leaves first change to a pale green color and then become yellow under extreme deficiency (Berry). The leaves wither away after becoming yellow and flowers fall before normal harvest time (Kosinski). Chlorosis, which is the term used for the yellowing, is more prominent between the veins as opposed to along them. Therefore, the null hypotheses for our experiment are: As compared to the control tomato plants, the plants grown in a nitrogen deficient environment will have the same biomass over four weeks, and the plants grown in this environment will also have the same standard leaf blade chlorophyll content of those grown in the complete medium. The research hypotheses are: The plants grown in a nitrogen deficient environment as compared to those grown in the complete environment, will have a smaller biomass and SCC. It is predicted that these plants will be stunted, having a smaller biomass, and the leaves will lose their color and become yellow, having a lower SCC. Phosphorus, another element used in this experiment, is the second most depleted nutrient in soils. Phosphorus is used in phospholipids and in membranes and also plays a part in other hereditary and metabolic functions. Therefore, phosphorus may restrict cell reproduction, inheritance, and normal metabolism (Kosinski). The symptoms of this deficiency are usually difficult to identify, but a major visual symptom is the plants are dwarf sized (Berry). These plants that are grown in inadequate amounts of phosphorus usually develop more slowly than other tomato plants in the same environmental conditions with the exception of the phosphorus deficiency (Berry). These plants are sometimes mistaken for young unstressed plants. Some plants recycle the phosphorus and can live many years without growth, and respiration rates in these plants tend to be higher (Kosinski). Tomato plants are extra sensitive to the lack of phosphorus and tend to display purpling of the stem and the underside of the leaves. Similarly to nitrogen, this is a mobile macronutrient. The null hypotheses are that as compared to the complete tomato plants, those grown in the phosphorus deficient environment will have the same biomass over the four-week growth, and these plants will also have the same standard leaf blade chlorophyll content as those in the complete medium do. The research hypotheses are that the plants grown in the phosphorus-depleted environment will have a smaller biomass and smaller SCC as compared to the tomato plants grown in the complete medium. It is predicted that the plants will have stunted growth, having a smaller biomass than those that are grown in a medium that contains all the macronutrients and micronutrients needed. The SCC value is also predicted to be smaller than that of the plants in the control because they become discolored. Iron is the only micronutrient in this experiment and it is an immobile element. It has to be taken in continuously and is significant in plant’s protein and enzymes that participate in electron transport (Kosinski). Iron also functions in chlorophyll and protein synthesis. Because this element is immobile, the newer leaves deteriorate first (Kosinski). The youngest leaves go through chlorosis first, evolving into total chlorosis and then these leaves become completely bleached (Berry). Lower metabolic rates are associated with iron deficiency because of iron’s role in respiration. The null hypotheses for this treatment are: When compared to the tomato plants grown in the complete medium, iron deficient plants will have the same biomass over the four week growth period, and these plants grown in iron deficient medium as compared to those in the complete environment will have the same SCC. The research hypotheses are that when compared to the plants grown in the complete medium, those grown in the iron deficient medium will have a smaller biomass, and a smaller SCC because the leaves of these plants become deteriorated and bleached. The last treatment used was distilled water. The plants grown in distilled water tend to have purple leaf veins. The null hypotheses for this treatment are: As compared to the plants grown in the complete medium, the plants grown in the distilled water will have the same biomass over 4 weeks, and will also have the same SCC as those grown in the complete environment. The research hypotheses are: The plants grown in distilled water when compared to those grown in the complete environment will have a smaller biomass and a smaller SCC. It is predicted that these plants will be smaller because they are not receiving the nutrients needed to survive. The leaves are not receiving these nutrients and are expected to become discolored and have a smaller chlorophyll content. Materials and Methods The steps provided in the Plant Nutrient Deficiency OMP, and the Procedures for Harvesting Tomatoes OMP (Kosinski 2012) were used in order to complete our experiment. The lab was divided into groups in order to have plants for each of the five treatments. The two plants were massed and one of the plant’s leaves were then cut off and also massed. The leaves were crushed with a mortar and pestle along with acetone. The resulting solution was placed in a tube, was subjected to a centrifuge and the solution’s absorbance was measured at 663 nm. If the absorbance value was over 1, the solution was diluted by using 9mL of acetone and 1mL of the solution. Different equations were used to calculate the standardized chlorophyll content (SCC) of the leaves based upon whether the solution was diluted or not. The second plant was placed into a black plastic cup along with Hydroton pellets and immersed into water that was either nitrogen deficient, phosphorus deficient, iron deficient, complete, or in distilled water (the five treatments used in this lab). Four weeks later, the SCC values of this plant’s leaves was calculated using the same method as previously mentioned.