Saturday, August 22, 2020

History of the U.S. - Iran relations Term Paper

History of the U.S. - Iran relations - Term Paper Example The strategic connection between the two nations were not set up till 1857, and by 1930, the two nations had negligible yet heartfelt contact. After the Second World War, since 1953, America was the most grounded partner of the Shah of Iran.It is imperative to comprehend that Iran was experiencing enormous interior political and social changes during the late nineteenth and twentieth century. It was heretofore a steady country impervious to change. During this time, the outside association of Britain and Russia flagged radical changes in the social and political frameworks of Iran. It was maybe therefore that Iran attempted to improve discretionary relations during this period with the US due to its enemy of colonizing position and its alluring international strategy towards Third World Countries. The foundation of the American Diplomatic Mission in 1833 was an aftereffect of the expanding teacher nearness in Tehran. It likewise looked for money related aptitude from the US in 1911 a nd 1925. In the mid 1920’s, Reza Khan toppled the decision Ahmad Shah and the customary Iranian framework, both. He secularized Iranian legislative issues and endeavored to set out the establishment of current economy and foundation. In any case, he didn't have the instruments to realize this extreme change in the social just as political frameworks naturally; thusly: ‘Force turned into the strategy to accomplish political and monetary ends’. (Alikhani, 2000, p.6) disregarding this, Iran thrived under the standard of the new Shah and his child, Muhammad Reza Pahlavi, who rose the seat in 1941. Around then, western Iran had fallen heavily influenced by Soviet Union and the United Kingdom. The Soviet soldiers had positioned themselves after the war and would not leave the nation. In any case, under the weight of the UN and the US, in 1946, it pulled back its soldiers. The US proceeded with its help to the Shah under the Kennedy organization that achieved enormous f inancial development, otherwise called the White Revolution, by sending out oil from the huge oil stores of Iran, which around then were the third biggest on the planet. Be that as it may, the Iranian individuals were distraught and outrageous neediness, especially in the rustic regions actuated scorn for the leader of Iran and its partner, the US. It was accepted that the Shah was an American specialist and the immense American armed force conveyed in Iran was not to shield the country from outer mediations; rather it was there to shield the Shah from his own kin. It cleared path for the Islamic Revolution in Iran and Imam Khomeini came into power. By at that point, individuals had grown profound disdain for America for whatever shrewdness had happened to their nation during the previous 25 years. Thus, the seeds had been planted some time before November 1979, when the Shah of Iran was toppled and Islamic Revolution in Iran was proclaimed. At the point when the extreme Muslim unde rstudies of Tehran held onto the US government office and kidnapped the staff in 1979; that end up being the defining moment in the US-Iran relationship. While the American negotiators were made prisoner for 444 days, Khomeini benefited this time in changing the arrangement of the administration, and having done every single such undertaking like holding the presidential and parliamentary decisions in Iran, which have been in any case inconceivable. Then again, it demolished at all political relations the two nations had, and the US forced affordable and different endorses on Iran. The discipline of Iran by the US proceeds even today. Since 1981, the Swiss government accepted portrayal of US interests in Tehran; while the international safe haven of Pakistan in Washington DC handles Iranian issues in the Iranian Interests Section. The Islamic Republic of Iran likewise has a lasting crucial the United Nations in New York. Portrayal of the Current Situation Since 2002, IAEA is endeavo ring to persuade Iran to maintain the Non Nuclear Proliferation Treaty Safeguards Agreement so as to guarantee harmony in the district. Be that as it may, it keeps on dismissing the couple of understandings it has marked with IAEA. The

Thursday, August 13, 2020

Graduation

Graduation They say that todays graduation theme was MIT students in service of the world, but really, it was more akin to, Ponchos. We awoke to ominous dark skies today and what was forecasted to be a partly cloudy to overcast day began with a light drizzle. Though simple rain is never enough to cancel or postpone the elaborate shindig in Killian Court (check out the landscaping, man), it does put a little more pressure on the staff and the court gets all muddy and before you know it your pants are wet and your shoes turn into a disgusting lake that your feet are just squishing around in. I think thats the worst of it. The first thing I did soon as I got on my lunchbreak today was run back to EC for clean shoes and socks. Anyhow everyone was hoping for the drizzle to let up, including Matt McGann, who was up on the stage hosting the pre-commencement program, but it didnt do that, it actually just got heavier. Around 7am I took a walk around Killian taking some pictures of this thing and that t hing before everything got trampled under the feet of some 13,000 people and before I had to put my camera away and actually do productive, helpful things to guests. As I walked by the security tent at the foot of the court and looked out on Memorial Drive, it was pretty clear the commencement staff werent the only people whod gotten up at the butt-crack of dawn. There was already a pretty impressive line of cold and wet parents waiting at the gates: Thats awesome though because they then got the best seats in the house. Right up close, next to the center aisle, next to the graduates and the stage. As I start writing this, every restaurant in Boston/Cambridge is likely just overflowing with graduates and their celebrating families, but at that time, theyd only begun gathering in Johnson for the procession. And their parents filing in were greeted by red vests and boxes of special, MIT Commencement commemorative ponchos clear plastic bags w/ a hood and MIT printed across the back packed up in a little snap pouch. Around 9, we were caught off-guard by the weather getting steadily worse and the rain getting progressively heavier and the rush of last minute parents such that by about 9:30, wed run out of ponchos entirely. Kind of embarrassing since these things are so cheap and easy to order in bulk. I reckon there were a total of close to 10,000, and considering the forecast that was probably projected to be more than enough. Nevertheless, around 9:30 I look out across the court: a sea of plastic. I only have pre-commencement pictures. Im hoping someone else who was in the audience in the day or had a camera on them throughout the ceremony would post some pictures of the procession and the handing out of the degrees. Otherwise, check the commencement web page for those. Pre-commencement, the theme was definitely chairs. 16,000 chairs. The sitting statue looked so relaxed in the middle of all those chairs, 16,000 water bottles on 16,000 chairs. The theme of the day was definitely water. But not bottled water. Sorry, bottled water. Heat strokes werent a problem today. Neither was dehydration. Picture of the front of the stage: Picture of the back of the stage, omg looks so different Commencement staff headquarters was the prime real estate right smack middle of porta-potty land, the land of many porta-potties: Some of these porta-potties were special: And the security tent out front: And then it was all over before the time I would normally wake up in a day. I had a lot of friends in this graduating class. It was weird. So weird. They asked me if Id work commencement next year. Oh, Ill probably be there, I said. Post Tagged #Commencement

Tuesday, May 12, 2020

The Picture of Dorian Gray - 1823 Words

Aestheticism is a philosophy in which its followers practice complete self-indulgence. Aesthetic principles teach that the arts, beauty, and youth are absolute over anything else. People who follow this philosophy are very egotistical, and are extremely concerned with appearances. It is often associated with jewelry, painting, music, and perfumes. (insert quote to prove) All followers of Aestheticism put activities pertaining to beauty above anything else. Their priorities hold beauty above attributes such as kindness, morality, and intelligence. Hedonism is a practice that is very similar. Followers of the philosophy of Hedonism conclude that pleasure is the most important aspect of life. In the picture of Dorian Gray, Aestheticism and†¦show more content†¦A critic points this out, â€Å"Dorian’s portrait confers visibility upon an internal corruption that otherwise escapes sensory apprehension† (Craft 114). The only way Dorian can see the decimation of his mo rality is through the portrait, so that is why he continually goes to gaze upon it. Although the upper-class in London have noticed an evil change in Dorian, â€Å"I think it right that you should know that the most dreadful things are being said against you in London† (Wilde 153), he is still a prominent member in society because of his beauty and youth. and in the opinion of most people his frank, debonair manner, his charming, boyish smile, and the infinite grace of that wonderful youth seemed to never leave him, were in themselves a sufficient answer to those calumnies (for so they termed them) that were circulated about him (Wilde 145) They did not believe that someone so attractive could commit such atrocities. This again shows the priorities of the English people of this time, valuing beauty over morality. Before Dorian was introduced to Lord Henry, both his soul and his sense of morality were innocent. Before Lord Henry’s influences Dorian was carefree, young, and moral. He was regarded as a helpful member of society before his corruption. Before Lord Henry met Dorian, he stated that he had heard his name before. He realizes that his aunt Lady Agatha that had talked of Dorian, â€Å"She told me she had discovered a wonderful young man, who wasShow MoreRelatedThe Picture Of Dorian Gray1482 Words   |  6 Pagesreturn give to the same story† (Foster 185-186). One book that is a part of Foster’s story is Oscar Wilde’s The Picture of Dorian Gray. In this essay, Thomas Foster’s methods regarding both symbolism and  ¬Ã‚ ¬Ã‚ ¬Ã‚ ¬heart disease from his book, How to Read Literature Like a Professor will be discussed and applied to one of Oscar Wilde’s novels. Throughout his novel, The Picture of Dorian Gray, Oscar Wilde uses the portrait of the yo ung protagonist as a symbol of many things, one of them being a mirror. WildeRead MoreThe Picture Of Dorian Gray Essay1460 Words   |  6 PagesAs seems to be the theme of Oscar Wilde’s book, The picture of Dorian Gray, art an beauty are both the same, yet they are different. But how can this be? Well, beauty and art are intertwined the moment art is used to capture a sliver of pure beauty, in order to make that moment last forever. According to Lord Henry, â€Å" Yes, Mr. Gray, the gods have been good to you. But what the goods give can easily be taken away. You only have a few years in which to live really, perfectly, and fully† (Wilde Pg.Read MoreThe Picture Of Dorian Gray1432 Words   |  6 PagesIn The Picture of Dorian Gray by Oscar Wilde, we see how the different characters show their love of beauty and pleasure and the affects they have on the main character: Dorian Gray. Each of the three main characters, Basil Hallward, Lord Henry Wotton, and Dorian Gray po rtray a part of how the author felt about himself and the world around him. â€Å"Basil Hallward is what I think I am: Lord Henry what the world thinks of me: Dorian what I would like to be- in other ages, perhaps† (qtd. in Bloom pg. 117)Read MoreThe Picture Of Dorian Gray1576 Words   |  7 PagesTransformation in Literature Greek Philosopher Heraclitus once said â€Å"There is nothing permanent except change†. In Oscar Wilde’s The Picture of Dorian Gray, the theme of transformation is constant throughout the novel; however it is not portrayed as something that is permanent. Through the protagonist’s transformation, Oscar Wilde s novel is suggesting that the hedonistic lifestyle, a lifestyle where gaining pleasure is the main goal of a person’s life, may seem like it is an exciting and wonderfulRead MoreThe Picture Of Dorian Gray965 Words   |  4 Pages When looking at Frankenstein and The Picture of Dorian Gray, it is clear that Frankenstein is a novel that can be placed into both the gothic and horror genre, although it is a gothic novel secondary to it being a horror novel; The picture of Dorian Gray isn’t so clear in this regard. On a first reading, one may assume the story to be gothic literature and only gothic literature because of the sheer amount of gothic characteristics and elements that the text presents that include, but are not limitedRead MoreThe Picture Of Dorian Gray957 Words   |  4 PagesWilde explores the theme of outsiders in his 1890 novel, The Picture of Dorian Gray. He infuses what it means to be an outsider in almost every character in the story. The most important of these characters are Dorian Gray, Henry, and Basil. Each show what it means to be an outsider in his own individual way; whether it is an outsider among society, among a group of friends, or from a person’s own self. The main character, Dorian Gray, possesses most attributes of being an outsider. The most obviousRead MoreThe Picture Of Dorian Gray971 Words   |  4 PagesIn Oscar Wilde’s Popular nineteenth century novel, the Picture of Dorian Gray demonstrates the importance of the aesthetic movement in Victorian England. This suggests youth and physical attractiveness is emphasized and are valuable additions to society. Therefore, what matters to Dorian, is not the internal goodness an individual possesses but the appearance they present. Consequently, Dorian is able to forget the violent acts he commits as long as he appears beautiful on the outside. Since externalRead MoreThe Picture Of Dorian Gray1680 Words   |  7 PagesAt the height of his success, Oscar Wilde wrote his novel The Picture of Dorian Gray, which follows the life of a young man living in late nineteenth-century London. The novel shares a similar storyline with that of Wilde’s life, as Wilde wrote it in attempt to justify his homosexuality. The protagonist of the novel, Dorian Gray, enters the story an innocent man, but eventually becomes corrupt due to his need for instant pleasure. Wilde recognizes that the topic of his homosexuality brings up theRead MoreThe Picture Of Dorian Gray1211 Words   |  5 PagesIn The Picture of Dorian Gray, Oscar Wilde warns against immorality, vanity and selfishness using his protagonist’s downfall to show the dangers of overindulgence and depravity. The preface is contradictory and reveals that Wilde’s beliefs on art and its ties to morality were inconsistent. He appears to be trying to show that we shouldn’t subscribe to just one clear ideal without questioning it or considering other opinions. However, it’s clear throughout the book that there is a strong moral ideologyRead MoreThe Picture Of Dorian Gray1283 Words   |  6 PagesWhat does the fall of man, Oscar Wilde novel The Picture Of Dorian Gray, and Shakespeare’ s Macbeth all have in common? They all have the same theme of the fall of man and break in the perfect union they once where in. The novels all start with man in perfect union, then sin enters and chaos starts and it eventually leading to their death or downfall. The Fall of man, Shakespeare’s Macbeth and Wilde’s novel The Picture Of Dorian Gray tightly follow the archetype of the fall of man this is all illustrated

Wednesday, May 6, 2020

Case Study Of Precision Engineering Ltd Environmental Sciences Essay Free Essays

The Management of Health and Safety at Work Regulations, 1999 and the Control of Substances Hazardous to Health Regulations, 2002 Regulation, places a legal responsibility on employers to cut down the hazard to employees â€Å" so far as is moderately operable † from exposure to chemicals. It besides places a responsibility of attention to others who may be affected by any work activities-goods and services provided. A hazard appraisal if carried out right will place many control methods ; nevertheless it will besides sketch residuary factors which may still be harmful to wellness even with robust control steps in topographic point, farther controls may be required: Management controls: ( Training, Information ; Guidance ; Supervision ) : Technology controls ( Elimination ; Substitution ; Reduction ; Isolation ) . We will write a custom essay sample on Case Study Of Precision Engineering Ltd Environmental Sciences Essay or any similar topic only for you Order Now However farther controls ; an appropriate wellness surveillance government ( s ) may be required when indicated. Health surveillance will be necessary by agencies of an identified disease-adverse-health status. A condition-disease straight related to an employee by exposure to a particular-specific wellness hazard. Where a Hazard Assessment ( RA ) placing a â€Å" sensible likeliness † that it occurred as portion of their on the job conditions. And it can be established under known-valid techniques ( e.g. sampling/laboratory proving ) . Previous related cases of work related sick wellness conditions in similar industry. E.g. ( Reporting of Injuries Diseases and Dangerous Occurrence Regulations, 1995 ) , ( RIDDOR ) ( Health and Safety Executive ) , ( HSE stats ) . ( Insurance claims, benchmarking similar industries ) . Do we use/supply carcinogens ; solvent fume-vapour merchandises. Make our employees/individuals use ( Personal Protective Equipment Regulations 1992 ) , during their normal on the job activities. ( â€Å" HSE Health Surveillance at Work HSG61, HSE Preventing Asthma at Work † ) . Taken from: – ( The Health and Safety Executive Statistics 2010/11 ) . â€Å" The current estimation of the one-year figure of occupational malignant neoplastic disease deceases in Great Britain is around 8000. Around 15 % of Chronic Obstructive Pulmonary Disease ( COPD ) including bronchitis and emphysema ) may be work related. This suggests there could be some 4000 ( COPD ) deceases each twelvemonth due to past occupational exposures to exhausts, chemicals and dusts † . 4000 Number of Deaths. 3000 2500 2000 1500 400 0 1982 1984 1986 1988 1990 1992 1994 1996 1998 2000 2002 2004 2006 2008 2010 Death certifications Disablement benefit Direct EXSPOSURE MEASUREMENT SUERVEY METHODOLOGY: TRICHLOROETHYLENE A ; TOLUENE. Regulation ( 10 ) ( COSHH, 2002 ) outlines the demand to supervise employee ‘s exposure to risky substances. One such technique is â€Å" Air Sampling † , ( EH40, 2005 2nd Edition 2011 ) , Workplace Exposure Limits. A substance given-assigned a specified ( WEL ) â€Å" is the maximal concentration of an airborne substance averaged over a referenced clip period, to which an person ( s ) may be exposed by inspiration † ) . ( COSHH, 2002 ) Regulation 7 ( 7 ) – ( degree Celsius ) ( â€Å" Exposure to Asthmagens A ; Carcinogens † ) requires an employer to cut down exposure â€Å" so far as is sensible operable † . In our instance it will be necessary to transport out a methodological air trying programme as outlined by ( COSHH, 2002 ) , ordinance ( 10 ) . ( EH40, 2005 ) : outlines exposure ‘s to Trichloroethylene-Toluene as: – 100 ppm for 8hr long term exposure, 200 ppm for 15min short term exposure. Monitoring Procedure: To set up an exposure degree for both dissolvers a â€Å" Personal full-shift time-weighted-average ( TWA ) needs be established † . Monitoring must be arranged at the â€Å" external respiration zone † , the unit is normally worn on the lapel of the trial topic, the pump unit attached to an person ‘s belt, ( HSE, MDHS 70 ) . The chosen unit: a ( Casella Vortex IS ) , ( IS ) per se safe ( spark-ignition cogent evidence ) , â€Å" Mk 42 † , Class 1 to BS1259 point. This unit is industry recognised for its truth in bring forthing effectual consequences for â€Å" Personal-Dose † monitoring-measurement techniques and would be appropriately effectual in this instance. â€Å" Stainless steel † trying tubings are used integrating â€Å" SKC 226-357 sorbent tubing tenax † , infused with 250mg of sorbent lined activated wood coal, calibrated to pull air at a known rate between 0.5-3.5liters/min. Unit standardization will b e necessary, by ( â€Å" Field Rotameter † ) to find flow rates. Each individual is equipment with a device at the start of their displacement ; they ‘re instructed to transport out their day-to-day undertaking ( s ) , limited to the usage of solvent compounds in the preset countries. All breaks non-associated actions ; other activities are non calculated during the monitoring procedure, nevertheless will be recorded as portion of the exposure computations as ( 0 ) ratings. It will be necessary to supervise all employees as the work store country constitutes their primary location. The monitoring procedure should take around two hebdomads to finish as all six persons have to be assessed. However sampling readings are farther required for the chemical shop country. The operation has seven employees ; nevertheless one is the receptionist, one a director. Normally the monitoring procedure would be 1-5 ratio it would be prudent to include all five employees plus the director as portion of the monitoring programme. Current on the job times are: 8am-6pm Mon-Fri, 8am-12midday Saturday. ( EH40, 2005 2nd Edition 2011 ) . â€Å" Time increases may be split into several Sessionss for the intent of monitoring/sampling, taking history of remainder A ; meal interruptions etc. E.g. â€Å" : Trichloroethylene-Toluene Working period Exposure ( mg.m-3 ) Duration of trying ( H ) 08:00-10:30 0.32 2.5 10:45-12:45 0.07 2 13:30-15:30 0.2 2 15:45-17:15 0.1 1.5 Exposure is calculated as ( 0 ) during the periods 10:30 to 10:45, 12:45 to 13:30 and 15:30 to 15:45. The 8-hour TWA = ( 0.32 x 2.5 ) + ( 0.07 x 2 ) + ( 0.20 x 2 ) + ( 0.10 x 1.5 ) + ( 0 x 1.25 ) 8 0.80 + 0.14 + 0.40 + 0.15 + 0 8 = 0.19 mg.m-3 Around 1-10 tubings will be used as â€Å" mention tubings † . The monitoring result ( s ) are really much dependant upon the sampling-analysis findings, nevertheless if past monitoring informations is believable, the debut of a Health Surveillance government may be necessary. Sampling analysis demands to be carried out by an independent beginning, a specialist research lab to find concentration values. The procedure used is: â€Å" Thermal Desorption † and â€Å" gas mass spectrum chromatography, ( GC-MS ) . ( GC-MS ) represents a quantitative gas chromatography-mass spectrometry procedure and library designation for each compound is extended. ( GC-MS ) is extremely recommended by industry for volatile chemical contaminations. The analysis process must be undertaken by a UKAS accredited installation. Inside the edifice are four countries: Outline Plan. Extractor Fan Chemical Shop Main Workshop Extractor Fan Door Rest Rooms Door Reception Area Door Engineering Process Controls. Preciseness Engineering Ltd has traditional used dissolvers in their metal degreasing and surface cleansing operations. The more common groups associated with this procedure are: chlorinated dissolver types such as: – Perchloroethylene, Dichloromethane ( Methylene Chloride ) trichloroethane and Toluene. Precision Engineering Ltd has preponderantly used Trichloroethylene ( CICH=CCI2 ) and Toluene ( C6H5CH3 ) as their preferable dissolver for operation use. The reclassification of Trichloroethylene ( ‘trike ‘ ) , to a class 2 carcinogen, ( European Union, 2001 ) , ( EU ) and comes under ( Risk Phase R45, R42 /43 ) , respiratory sensitiser’s/mutagens ( Risk Phase R46 ) . Primary statute law covering these countries include: ( Chemicals Hazards Information and Packaging for Supply Regulations, 2009 ) ( CHIP4 ) . Further statute law is covered by: ( Control of Substances Hazardous to Health Regulations, 2002 ) , together with the ( Solvent Emissions Directive, 1999 ) , ( SED ) and is aimed at commanding ( VOCs ) volatile organic compounds, the intent of this study may be outside of the remit of ( SED, 1999 ) ordinances, but ( Registration, Evaluation, Authorisation A ; Restriction of Chemicals Regulations, 2009 ) , ( REACH ) , will hold an impact on the operations as we ‘re a down-stream client. Alternative adept advice may necessitate to be kind from the Local Council Environmental Department and perchance Govern mental Environmental Agencies. All Category 1-2 carcinogens have specific demands under ( COSHH, 2002 ) : we must so see utilizing a hierarchy of control methodological analysis: See Substitution, the usage of lupus erythematosus ( VOC ) in the operation ; where ‘reasonably operable ‘ . If non ‘reasonably operable ‘ Full or partial Enclosure of the metal degreasing process, costs associated with a decrease in stuffs may finance the enclosure outgo. Using a lupus erythematosus ( VOC ) may significantly impact statute law ( SED, 1999 ) . Using the ( HSE, ENG information Sheet 40 ) , a to the full designed ; constructed ; operated and right maintained degreasing procedure can be maintained at exposure degrees of 20 ppm and below. Further considerations ( HSE, ENG information Sheet 40 ) , outline the demand to be after for waste direction processs ; sums of chemical ingestion, its storage ; its disposal by Who and How? HIERARCHY of CONTROL. The practicalities of Elimination at this occasion are limited ; nevertheless careful consideration to alternate methods through Substitution should be looked at traveling frontward. Alternate replacements may include Aqueous and semi-Aqueous cleansing stuffs, careful consideration-advice from the provider should be obtained prior to any permutation. Any mechanical ; works or chemical alterations would necessitate a new ( COSHH, 2002 ) ( RA ) as the company presently employs more than five employees. Details-records of any important alterations are required under ( COSHH, 2002 ) ; this includes active engagement during the reappraisal procedure by employees, including any relevant information ; preparation and communicating feedback. Substituting current dissolvers may present other important dangers which will necessitate farther rating. Many organic dissolvers are flammable highly-flammable in their belongingss. E.g. If an organic dissolver has a Flash Point of 32oc or less, we will hold to do commissariats in order to run into the ( â€Å" Dangerous Substances and Explosive Atmospheres Regulations, 2005 † ) , ( DSEAR ) . However higher-flashpoint dissolvers do non co-inside with the ordinances, but provisions-controls will still use. Specific counsel is available for flammable chemicals-liquids, ( i.e. Safe Use and Handling of Flammable Liquids ; HSG140 † ) , SOLVENT REDUCTION. The local ( HSE ) or Fire A ; Rescue Authority purely enforce fire safety ; fire safeguards, under the ( Health and Safety at Work etc Act 1974 ) , the ( Management of Health and Safety at Work Regulations, 1999 ) and ( â€Å" Dangerous Substances and Explosive Atmospheres Regulations, 2005 † ) , ( DSEAR ) . Chemical storage-containment is paramount. However so are the measures and differing types of chemicals, as they present a important Fire jeopardy every bit good as holding a damaging consequence on the environment if released? An enclosed system attack could cut down the measures on site: – ( capital outgo out-lay, nest eggs ) , making instant fiscal inducements. One major jeopardy that needs immediate attending, the vas containers in which the chemicals are stored are unsuitable in type, constructed from Plastic, for our intents we require metal containment storage units as per-manufacture-industry counsel. SOLVENT ISOLATION. Guaranting the chemicals-solvents are contained within a individual designated country: ( Chemical room ) . Access to the room is non controlled ; a locked door policy needs to be brought in along with a sign-in-sign-out policy along with measures, ( telling fiscal control ) . Adoption of rigorous control policy will besides cut down the contact exposure to our employees. Where ‘reasonable operable ‘ the usage of an enclosed methods should be evaluated. Serious consideration for the usage of an ( LEV ) system for the chemical shop room should be considered. However the fact that the chief workshop country has TWO mechanical extraction fans inoperable, may hold contributed to the historical high exposure degrees as indicated. E.g. An extraction rate for the chemical shop room of: – 640-915m3/hr per M2 surface working-area is extremely recommended. ( PPE Regulations, 1992 ) , Personal Protective Equipment. Merely used as a last resort, the ( COSHH Regulations, 2002 ) ( Fifth Edition ) in con-junction with ( PPE Regulations, 2002 ) lineation that equipment must conform to specific demands for its usage. More specific demands outline the usage of ( RPE ) , respiratory protective equipment, ( Organic Vapour Masks ) , if a ( RA ) has indicated the demand. Its usage requires specialist preparation: â€Å" fit trial † . METAL WORKING FLUIDS ( MWF WET-WORK ) Normally associated with engineering-manufacturing and used as a coolant ; normally referred to as â€Å" slurry ; soup or white H2O † . Coolant ‘s can be grouped into 4-classes: ( â€Å" straight oil ; soluble oil ; synthetics ; semi-synthetics † ) . Associated health-effects exposure paths: aerosol breathing-airway and dermal-contact, local effects. Monitoring and CONTROL STRATEGIES. An ( IOM ) â€Å" SKC-225-70A, Institute of Occupational Medicine ( inhalable dust ) sampling station monitoring scheme would be an effectual option for measuring contact exposure. Personal exposure bounds for oil mist: 5mg/m-3 8hr ( TWA ) ; 10mg/m-3 ( STEL ) . The unit can be set-up to mensurate atom affair concentration from 1A µgm-3. The units rule map is to pull a volume of air onto a aggregation substrate-filter, dust mass is collected and is determined by weighing the substrate prior-after sampling. The ( IOM ) unit requires a pump unit with an air-flow rate of 2.0 A ± 0.1 litre/min across the sampling clip period and has a trying â€Å" prejudice of less than A ±5 % to BS EN481 specification. Personal monitoring, the unit is attached to the person at the â€Å" external respiration zone † , the pump is connected by a tubing placed on a harness ; belt ; normally the sampling station is placed at the take a breathing zone ( 30cm ) from the oral cavity. Therefore t he unit is mounted on the upper-chest, collar-bone country. Unit standardization is required a flow-rate 0.1 litre/min measured against a primary criterion ( bubble flow metre ) as they ‘re readings do non necessitate pressure-temperature standardization, traceable to â€Å" national criterions † ( MDHS14 ) . Personal monitoring ; the person is equipment with ( IOM ) device at the start of their displacement ; they ‘re instructed to transport out their day-to-day undertaking ( s ) , limited to the usage of ( MWF ) in the preset countries. All breaks non-associated actions ; other activities are non calculated during the monitoring procedure, nevertheless will be recorded as portion of the exposure computations as ( 0 ) ratings. A full displacement exposure is recorded ; samples are collected, stray so packed-stored to avoid taint. Largely dependent on the Numberss involved with the ( MWF ) procedure, the monitoring will take 4-5 yearss. The ( IOM ) unit uses a cassette trying device which is sealed after usage. â€Å" A process utilizing gravimetric-chemical analysis for entire inhalable particulates ( TIP ) affecting solvent extraction utilizing hexane and dimethyl sulphoxide followed by analysis utilizing gas chromatography-mass spectroscopy ( GC-MS ) † under laboratory con ditions. CONTROL STRATEGY. Hierarchy of control The Elimination of ( MWF ) at this occasion is limited: However Substitution of high solute-oil content could be considered by utilizing water-mixed fluids, nevertheless if technology controls are applied exposure degrees can be maintained below 5mg/m-3 8hr ( TWA ) ; 10mg/m-3 ( STEL ) if suited and sufficient processs are implemented/maintained. Technology CONTROLS. The age of the machine, guarantee that all Planned, Routine, Statutory, care governments are carried out, ( Provision and Use of Work Equipment Regulations, 1998 ) . The usage of any Enclosures, Local fumes Ventilation ( LEV ) : 640-915m-3/hr per m-2 surface working-area, splash guarding must be enforced if fitted. The distance of the operator to the machine has an impact. Particular accent on machine oil flow rates ( splash-back ) , air cleaning/drying methods require monitoring. Increasing Fresh-Air and diminishing recirculation of General Ventilation systems. If air-flow is blown onto the machine an person is likely to be exposed to increased degrees of contaminations. Sum fluids, the remotion of â€Å" swarf-fines † from the mixture, debut of filters ( e.g. mesh-drum, or magnetic filter type ) as differing procedures may be carried out on the unit, ( grinding-turning-milling etc. ) . Evidence shows that the presence of mulcts in mineral oils interferes with the public presentation of a machine and is a â€Å" factor taking to dermatitis † . ( MWF ) suppliers-industry criterions outline taint degrees for swarf-fines over 100 ppm for fluid ( Neat oil ) public presentation is regarded as grossly contaminated. ( COSHH, 2002 ) ordinance 7.7 ( a ) agenda 2A lineations regular amount cheques for bacterial-endotoxin taint as portion of a hebdomadal cheque government. An upper bound of 106 CFU/ml is recommended and consideration on unstable direction demands to be implemented. Additives such as ( biocide ) can be used to top-up degrees ; nevertheless both â€Å" replenishment-replacement † may impact bacteriological water-mix contents and a hebdomadal PH trial should be carried out. Exposure Assessment Document EH74/4 ( MWFs ) ( HSE, 2000 ) , unstable strength if incorrect, ( industries specified tolerances ) has a double consequence: Lowered machine public presentation. Increased inhalation-dermal exposure, bacterial-fungal taint. MANAGEMENT CONTORLS. ( Personal Protective Equipment Regulations, 1992 ) , Workplace ( Health, Safety and public assistance ) Regulations, ( 1992 ) ( HSE, 2012 ) â€Å" Provide 0.4 millimeter nitrile baseball mitts to BS EN 374 criterion. These protect for up to eight hours merely. These baseball mitts are usually thin plenty to supply sleight. Supply thicker baseball mitts to BS EN 374 and BS EN 388 criterions to protect against scratchs and crisp borders † when cleaning â€Å" amounts † . â€Å" Provide oculus protection to BS EN 166 criterion where there is a hazard of sprinkling. Provide overalls and do certain forearms are covered † . However there is an entanglement menace, so utmost cautiousness is required when utilizing baseball mitts for machine use. The usage of a Permit to work system is necessary for amount cleansing. Ensure there are suited â€Å" personal decontamination † processs for workers ; guarantee ( PPE ) has been exhaustively cleaned before farther usage. A rigorous NO ‘oily rags ‘ policy ( pockets ) as portion of preparation, supervising methods. The usage of pre-after work enrolment-emulsifier picks as a tegument attention government needs to be enforced. The proviso of showers demands to be addressed, particularly anterior to the ingestion nutrient cut downing taint by consumption. HEALTH SURVEILLANCE STRATEGIES: TRICHLOROETHYLENE-TOLUENE A ; ( MWF ) . TRICHLOROETHYLENE A ; TOLUENE Annual or periodic medical screening/or biological-biological consequence monitoring. Baseline appraisal needs to be carried out for oculus map ; skin upsets ; liver-kidney map ; cardiovascular-nervous system, respiratory maps including Spirometry trials. This can be done as portion of a new employment government, or when persons are moved in to a new environment or occupation undertaking. Toluene can besides impact hearing, impact vision ; color loss with perennial exposure, Toluene is besides toxic for reproduction. Self-checks, developing to recognize marks of illness facets such giddiness, lethargy demand to be reported instantly. A questionnaire turn toing smoking A ; imbibing should be distributed ; the effects-interactions between Trichloroethylene A ; Toluene exposure in the workplace and societal confounders should besides be addressed by company wellness professional as an intercession scheme. MWF DERAMAL EXAMINATIONS. Skin scrutinies are preponderantly used to place tegument upsets, ( occupational nurse-hygienist ) . Generally ocular scrutinies of the tegument for dermatitis are carried out, ( Hands, forearms, lower-legs ) but a questionnaire can be used to supplement the procedure. Health-surveillance is usually assessed yearly or every six-months if required. An appropriate control scheme ; baseline comparing: ( within six hebdomads of employment ) should be carried out. MWF RESPIRATORY CONDITIONS. MWF increases the hazard of developing: ( Asthma ; Bronchitis A ; respiratory piece of land ) external respiration issues. Lung map Spirometry trials can be arranged if indicated by a wellness appraisal. An one-year questionnaire on external respiration can be issued, nevertheless relentless symptoms should be reported: ( supervisor, occupational nurse etc. ) . An appropriate control scheme ; baseline comparing: ( within six hebdomads of employment Lung map trial ) . Further controls can be arranged ; ( e.g. allergy-blood trials, chest X raies, or a more comprehensive Methacholine challenge trial ) . Generally wellness surveillance records are kept for the continuance of the person ‘s employment. However some ordinances ( Management of Health and Safety at Work Regulations, 1999 ) , ( COSHH, 2002 ) , outline records are kept for up to ( 50 old ages ) . An person may bespeak a transcript of their wellness surveillance records if they leave the company, ( informations protection act, 2000 ) . An employer ‘s responsibility of attention does non stop with wellness surveillance, it is non adequate that examinations-questionnaires are issued. Any feedback-data must be analysed and farther appropriate control schemes must be considered and addressed, where necessary employees may hold to be assigned other responsibilities. The positive facets of wellness surveillance may non ever be evident by all. By affecting employees at all phases dispels concerns that any reported symptoms are concealed, but how the programme can be evaluated and improved. APPENDIX 1 EMPLOYEE COMPLAINT SUMMARY COMPLAINT 1 Staff are kicking of giddiness, lassitude and some minor ocular damage. These symptoms occur when they enter the chemical shop and when they use the dissolvers provided, in the workshop country. The symptoms occur on most yearss. Following treatments with the Occupational Hygienist, it is their sentiment that the symptoms in the workshop are about certain to originate from exposure to Trichloroethylene vapor in the air although the consequence of Toluene has non been estimated. Historical monitoring records, carried out utilizing index tubings, show that degrees of trichloroethane between 300 to 400 ppm have been identified during the old twelvemonth, although monitoring was stopped due to staff deficits. Management are non nevertheless confident about the truth of these consequences and no measuring of methylbenzene has been attempted. COMPLAINT 2 One of the employees has raised concerns sing the possible wellness effects originating from exposures to Metal Working Fluids ( MWF ) at the premises. He has seen on the cyberspace that ( MWF ) can do respiratory and Skin jobs. Carry out Baseline Qualitative Exposure Survey Do initial exposure studies show that exposure a degree are good below ( OELs ) and is at that place a likeliness that they will stay so? Supply justification-evidence for your reply. Document study and record monitoring findings Does the elaborate exposure study show that exposures are good below permitted ( OELs ) degrees? Ensure a to the full validated statistical sampling and appraisal methodological analysis has been employed? Is everyday exposure supervising techniques required? Supply justification-evidence for your reply. Transport out or go on Everyday Exposure Monitoring. Has everyday exposure supervising shown exposures to be above permitted ( OELs ) ? APPENDIX 2 DIRECT EXPOSURE MEASUREMENT SERVEY METHODOLOGY. Make the initial exposure studies indicate that exposure degrees are above or potentially above recommended personal exposure bounds ( OELs ) ? Yes No Carry out a Detailed Quantitative Exposure Survey No or Not Certain Does the elaborate exposure study show that exposures are above permitted ( OELs ) degrees? Ensure a to the full validated statistical sampling and appraisal methodological analysis has been employed? Yes No Yes No or Not Certain No Yes Yes Has everyday exposure supervising shown that exposure degrees are good below OELs and is it likeliness to stay so? Supply justification-evidence for your reply. No No Is there a demand or demand to go on routine/periodic exposure monitoring? Supply justification-evidence for your reply. Yes Yes No Develop or amend the Risk Control Plan Feed into Health ( RA ) or reexamine bing controls. Clearly place any Employees exposed by the jeopardies. Identify exposed procedures, tasks-areas where jeopardy exposure could happen Initial Identification of jeopardy ( s ) and their harmful effects to wellness. Baseline COSHH Health ( RA ) Review all operating Area processes, including procedure flow by physical review of the Area ( s ) /site.APPENDIX 3 COSHH HEALTH RISK ASSESSMENT FLOW CHART Assess-measure or corroborate the exposure. Analyse the effectivity of bing hazard control steps. Continuous COSHH Health ( RA ) Review-Amend if required, or earlier if alterations to procedures or new developments occur or are proposed. Analyse any possible wellness hazard ( s ) of the risky exposure. Prioritize the wellness hazard ( s ) consequently ( High, Medium, Low ) . Concept a hazard registry A ; set precedences for action. Develop, implement A ; monitor a Hazard Control Action Plan or Review current-existing Risk Control Action Plan ( s ) . LOW MEDIUM A ; RISKS CRITICAL RISKS Continuous COSHH Health ( RA ) Manage as portion of the uninterrupted betterment procedure within the overall COSHH-health hazard action/management system and through bing set ( s ) of control steps, where nowadays. Issues Based or Targeted COSHH ( HRA ) Quantitatively assess exposure ( s ) utilizing validated statistical trying techniques and assessment methodological analysis, every bit good as measuring whether proposed or bing control steps are equal and appropriate to command wellness hazard ( s ) to below in agreement criterions e.g. occupational exposure bounds ( OELs ) . Amend bing Risk Control Action Plan, use alternate and/or extra control steps when required. Maintain accurate-detailed and systematic COSHH wellness ( RAs ) APPENDIX 4 MWF QUESTIONNAIRE Dermatitis Questionnaire Q1 Name Q2 Date of birth Q3 Sex of topic Male Female Q4 Job rubric Q5 Production country ( s ) and machine figure Q6 In the past 12 months have you had any of the following symptoms? No Yes Redness A ; swelling of custodies or fingers Crack of tegument on custodies or finger Blisters on custodies or fingers Flaking or grading of tegument on hands/fingers Itch of fingers/hands, with clefts or splits Musca volitanss, inflammation or puffiness of any other portion of your organic structure? Q7 Did any of these jobs last for more than three hebdomads? No Yes Q8 Did any of these jobs occur more than one time? No Yes Q9 Does your tegument acquire better with periods off work? No Yes Q10 What are the chief types of oils or coolants that you work with? Q11 Do you use H2O immune baseball mitts while managing cutting oils or constituents covered with oil? No Go to Q13 Yes Not applicable Go to Q13 Q12 If yes, do you besides wear cotton line drive baseball mitts? No Yes Q13 Do you wear barrier picks or other manus attention merchandises? No Name Yes Q14 How do you clean your custodies at work and how frequently? Q15 Do you/ hold you of all time suffered from eczema or psoriasis? No Yes THANKS FOR TAKING TIME TO COMPLETE THIS QUESTIONNAIRE How to cite Case Study Of Precision Engineering Ltd Environmental Sciences Essay, Free Case study samples

Sunday, May 3, 2020

Cost Management in Supply Chains

Questions: 1.Explain why you have chosen this method over an alternative and explain which works best for a department within this project Job Costing ,Contract Costing and Absorption Marginal Costing? 2.Within your costing analysis, measure and evaluate the financial impact of manufacturing these new product lines within the company as opposed to purchasing them externally? 3.Using your costings above, evaluate how achievable this project is against the original time scales. Support your findings with the budgeted costs compared to the actual costs? 4.Produce an operational plan for this project, it must highlight the required resources, time scales and costs? Answers: 1. The Management of a business uses the costing system for monitoring the cost that a business incurs for a particular project or product. The costing system includes process, controls and reports that are designed to report to the management about the cost incurred, revenue earned and overall profitability of the project (Kaplan and Atkinson 2015). The reporting can be of any area of the business that includes departments, facilities, sales region, product and services. Therefore, it can be said that the costing system is useful to management for variety of reasons that are listed below: It helps the management to fine tune operations so that they can increase the profitability of the business. It helps management to control cost by comparing the actual cost with the budgeted cost. In case of downturn, it helps the management to make decision regarding the areas for curtailing of cost. It helps the management develop the tactical and strategic plan for operations in the future. In this case, an appropriate costing system will help to determine the total cost of the project. The board for making decision regarding the acceptability of the project will eventually use this information provided by the costing system (Seuring and Goldbach 2013). There are different types of costing system that are used depending on the suitability of different types of business. The three most popular types of costing system that discussed below are job costing, process costing, marginal costing and absorption costing. This are discussed below: Job order costing: The cost accounting system in which the manufacturing cost for each job is accumulated separately is known as the job order costing. It is suitable for business that are engaged in the production of unique and special products (Potts and Ankrah 2014). The business in which the job order costing is more applicable are event Management Company etc. Process costing: The cost accounting system in which the cost are accumulated separately for each process is known as the process costing. This costing system is suitable for products that are produced by the involvement of different process and departments (Fawcett et al. 2014). Marginal costing: The marginal costing is a costing system in which the costs are divided in fixed and variable costs. The marginal costing is an important decision making tool for management. The marginal costing reflects the effect of contribution and net profit by increasing sales of one additional product. This system of costing helps the management to make decision regarding expansion or discontinuation of a product line (Shu et al. 2014). Absorption costing: The costing system in which all the manufacturing cost are absorbed in the units produced is known as the absorption costing. In this system all the cost are treated as the product cost irrespective of the nature of cost whether it is fixed or variable. In this costing system, the cost of a unit produced is calculated by adding material, labor and overhead costs. The absorption costing is also known as full costing. The absorption costing is compared with the marginal costing. The absorption is useful because it is used for external reporting (Phillips 2013). In this case, it can be seen that the company is planning to launch a new product that it is intending to sale. On analyzing, the outline of the project given in the case study it can be seen that the company should apply the absorption coting method. The main reason for this decision are that in the case study the main purpose is to determine whether the product should be produced or purchased. The management can make this decision by calculating the total cost per unit and comparing it to the purchasing price of the product. Therefore, it can be concluded that the absorption costing system should be applied. 2. The decision that management has to make whether to make the product internally or purchase it from external supplier is known as the buy or make decision. The make or buy is a strategic choice that a business has to make if the business is developing a product or adding capacity. This is termed as a strategic choice because it has long-term implication for the business. The variables that are considered in making the long-term decision are the current and the future environment. The issues such a government regulations, competition from the peers and trend of the market all influences the strategic decision of buy or make. The main factor that influences the buy or make decision is the cost of product. The simple decision rule is that if the production cost per unit is more than the purchasing then it should be purchased otherwise it should be produced. If the production cost is less than purchasing the product then other factors that should be considered in making the decision i n favor of in-house production are: It should be considered whether there is sufficient expertise for making the product in house. The production capacity should be compared with the volume of units needed to meet the demand in order to make the decision of buy or produce. The manufacturing capacity should be evaluated properly before making the decision. In order to analyze, the financial effect of the decision to manufacture the product. The total cost for producing per unit is calculated and it is compared with the cost for buying the product. The calculation is given below: Statement Showing calculation of Production Per annum Number of Weeks operate Per annum 48 Number of days per week of operation 5 Production hour per day 7 Number of hours p.a 1680 Total Number of Machines 6 Total Machine Hour 10080 Production per hour (units) 200 Production per hour for 6 machines 1200 Production Per annum 2016000 wastage 201600 Net Production 1814400 Table 1: Calculation of number of units per year (Source: Created by Author) Calculation of Production cost per unit Particulars Amount Production manager 45,000.00 Machinist 18,144.00 Project Manager 75,600.00 Test Engineer 22,680.00 Senior Engineer 75,600.00 Depreciation of Machinery 5,400.00 Marketing cost 30,000.00 Sales engineer 35,000.00 Total Cost 307,424.00 Less: wastage 2,016.00 Net Cost 305,408.00 Production cost per unit 0.17 Table 2: Cost per unit Produced (Source: created by Author) There are certain assumptions that have been made for the purpose of the above calculation. These assumptions are given below: The cost are absorbed using the cost per unit. In case of variable costs, the cost per hour is divided with the number of units produced per hour and then it is multiplied with the total unit per annum. The formula is given below: Cost per hour/Production per hour X production per annum It is assumed that the machineries will be depreciated using the rate of 10%. The above calculation shows that if the business makes the product then the cost per unit will be 0.17. On the other hand, if the product is purchased externally then it will cost 0.15. Therefore, based on this analysis it is clear that the decision to make the product internally has negative impact for the business. The calculation showing the financial impact of the decision to make the product is given below: Calculation of profit Particulars Amount Decision to Produce Sales Price per unit 0.25 Production cost per unit 0.17 Profit per unit 0.08 Total profit (A) 148,192.00 Decision to Purchase Sales Price per unit 0.25 Purchase price per unit 0.15 profit per unit 0.10 Total profit (B) 181,440.00 Difference (B-A) 33,248.00 Table 3: Profit calculation (Source: Created by Author) The calculation above shows that if the business decides to make the product then it will make a profit of 148,192.00. On the other hand, if the business decides to purchase the product from outside then it will make a profit of 181440.00. Therefore, it can be concluded that for the decision of making the product the company will not be able to make an additional profit of 33248.00. 3. Comparing Budgeted with the actual time scale Details of work Budgeted Actual Hire Operations Manager 1 5 Purchase 6 milling machines 1 18 Hire Process engineer 1 5 Review current manufacturing process 7 11 System proposal report 1 9 New Machine Installation 21 29 Design the manufacturing layout 21 28 Train 6 CNC setters on the new machines 21 30 Test the manufacturing process 7 12 Prepare operational manuals 14 18 Total days 95 165 Note: For all the activities where the days are not mentioned in the outlined activities for that it is taken as 1 days. It is assumed that all the activities are conducted one after another. Table 4: Comparing actual time sake with the budget (Source: Created by Author) The table above shows the comparison between the actual and the budgeted time scale. Based on the above table it can be said that the project will not be able to be completed within the time scale. This will result in increase in cost of the product, as the variable costs that are paid on hourly basis will increase. The calculation is given below: Comparison of actual and budgeted cost Particulars Rate per hour Budgeted Actual Difference Machinist 12.00 3,024.00 4,320.00 1,296.00 Project Manager 50.00 4,750.00 8,250.00 3,500.00 Test Engineer 15.00 105.00 180.00 75.00 Senior Engineer 50.00 4,200.00 5,850.00 1,650.00 Total Cost 12,079.00 18,600.00 6,521.00 Table 5: comparison of actual with the budgeted cost (Source: Created by Author) The above calculation compares the budgeted cost with the actual cost. Based on the above table it can be said that the budgeted cost is 12079 whereas the actual cost is 18600. Therefore, it can be said that the company will incur an additional cost of 6521. Based on the above discussion it can be said that the above project is not achievable with the time budgeted scale and budgeted cost. 4. The operational plan is the activities that a company plans to achieve for attaining success. There are different goals for different companies and sometime the company faces problems in achieving those goals. The first step for operational plans lists the major goals of the companies. The second step is to provide the time line for attaining those objectives or activities. In this case, the operational plan for the project along with the details of the cost at each is given below: Operational Plan along with the budget Details of work Start Date Finish Date Human Resource Cost Hire Operations Manager 08-05-2017 08:00 12-05-2017 05:00 1 50.00 Purchase 6 milling machines 15-05-2017 08:00 01-06-2017 05:00 50 Hire Process engineer 15-05-2017 08:00 19-05-2017 05:00 1 100.00 Review current manufacturing process 10-03-2017 08:00 20-03-2017 05:00 700 System proposal report 21-03-2017 08:00 29-03-2017 05:00 100 New Machine Installation 22-03-2017 08:00 19-04-2017 05:00 2100 Design the manufacturing layout 30-03-2017 08:00 27-04-2017 05:00 2100 Train 6 CNC setters on the new machines 20-04-2017 08:00 18-05-2017 05:00 6 3612 Test the manufacturing process 28-04-2017 08:00 08-05-2017 05:00 1 1309 Prepare operational manuals 09-05-2017 08:00 26-05-2017 05:00 2618 Table 6: Operation plan (Source: Created by Author) Reference Fawcett, S.E., Ellram, L.M. and Ogden, J.A., 2014.Supply chain management: from vision to implementation. London: Pearson. Kaplan, R.S. and Atkinson, A.A., 2015.Advanced management accounting. PHI Learning. Phillips, J., 2013.PMP, Project Management Professional (Certification Study Guides). McGraw-Hill Osborne Media. Potts, K. and Ankrah, N., 2014.Construction cost management: learning from case studies. Routledge. Seuring, S. and Goldbach, M. eds., 2013.Cost management in supply chains. Springer Science Business Media. Shu, F., Weidong, Z., Zhuo, L.Z., Haibin, C. and Yaohui, Z., 2014. The application of time driven activity-based costing in fine cost management of the hospital.Jiangsu Healthcare Administration,6, p.063.