learning and motivation Essay Example

learning and motivation Essay Example learning and motivation Essay learning and motivation Essay Introduction: In order to study how people learn a new set of behaviors, we are going to apply three learning theories which learned though this course: classical conditioning, operant conditioning and social cognitive theory . ln this paper, only one example would be applied by the theories. The chosen example is a commercial of LNYX body wash which will be further described in the next paragraph. First, we will briefly describe the cases. Then, the application of the theory will be presented part by part from classical conditioning, operant conditioning to social cognitive theory . n each art, we will briefly introduce the major concept of the theories used , followed by the studies on the effectiveness of the commercial. Commercial Content: youtube. com/watch? v=YuvIsaOYr18 The following is the description of the commercial content. The commercial showed that there are two men who were using two different kinds of body wash product. They went clubbing together after using the two different body wash products. The man who used LYNX body wash is charm and handsome so that he got many attractions from girls but another man who used other brand of body wash did not. Classical Conditioning: According to the learning behaviorism approaches, there are two forms of associative learning: Classical conditioning and operant conditioning. I would briefly introduce what is classical conditioning and apply classical conditioning in the chosen advertisement. Last but not least, it will be an analysis on the effectiveness of this advertisement with certain related concepts. Classical conditioning is learning through association/ pairing This is a basic form of learning in which one stimulus predicts the occurrence of another. It also involves making a new connection, or association, between events in the environment. Referring to the commercial showed, before conditioning, charming and handsome man was the unconditioned stimulus and naturally elicits to the reflex of the unconditioned response which was got attraction from girls. During conditioning, there was the pairing up between an unconditioned stimulus and a neutral stimulus. Refer to the commercial, charming and handsome man was the unconditioned stimulus and the LYNX body wash was the neutral stimulus which has no intrinsic meaning to the organism before conditioning. After conditioning, man would get attraction form girls after using the LYNX body wash product. So LYNX body wash become conditioned stimulus and elicit girls attraction which is the conditioned For the commercials effectiveness, it depends on peoples cognition of this commercial. According to the related concept of classical conditioning, stimulus generalization is automatic extension of conditioned responding to similar stimuli. Thus, One who are confused about LYNX body wash with other similar product cannot identify the difference and response in the same way with the similar products. That is, they believed that using other brands body wash can also get attraction form girls. Then, the commercials effectiveness would be diminished. Under another situation, stimulus discrimination, the organism does not respond the same way to two similar stimuli as it has learned to distinguish between them. One can distinguish between products of different brands and distinguish that only the use of LYNX can attract girls. So, the effectiveness of the commercial increase as people are willing to buy LYNX body wash in order to get attraction from girls . Therefore, the commercial effectiveness depends on peoples cognition on this advertisement. Operant Conditioning: According to operant conditioning, learning in which the probability of a response is changed by a change in its consequences. (Skinner, 1983)Following the law of effect, if the consequence is positive, or satisfying to the organism, in future with the same stimulus presented again, the same response will be more likely to occur, vice versa. Thus, Skinner said that we learn an association between a response to a stimulus and its consequences with the experiment he did. In this commercial, the stimulus is the use of LYNX body wash; the consequence is become attractive among girls. As we ll know, the consequences attractive here, is positive and pleasant, so people will be more likely to use LYNX body wash. The video shows both types of consequences: reinforcement and punishment. In the video, the man who use LYNX body wash and go clubbing becomes more charming and attracts girls attentions. Being charm is a positive reinforcement. Since Behavior is followed by the delivery of an appetitive stimulus, and it is Increases the probability of that behavior (Skinner, 1969), the delivery of attractiveness after using LYNX body wash reinforces him to increase the behavior of using LYNX body wash. Another man in the commercial, who wears in pink, is using other common brands body wash and going clubbing, he becomes feminine and unwelcome among girls. Removal of attractiveness is the negative punishment since behavior is followed by the removal of an appetitive stimulus, and it is decreasing the probability of that behavior (Skinner, 1969). Therefore, people will not choose to use other brands body wash so as to avoid the unwelcome consequence of removing attractiveness. In order to have an in-depth study on the effectiveness of the commercial based one perant conditioning, we will examine the fulfillment of some important conditions immediately and reinforcer must follow the response. In the commercial popularity among girls (reinforcer) Just followed the response of using LYNX body wash immediately. That means Reinforcers that precede a response rarely have an effect on the response. Moreover, there is no delay in the presentation of popularity among girls after the men using LYNX body wash which preserve the effectiveness of commercial. If the presentation of popularity among girls delayed, the commercial would become less effective as the reinforcers presentation is elayed and the noticed consequence become less rewarding. Last but not least, there are two men using in different brand of body wash but the popularity among girls was only presented when the desired response (use LYNX body wash) occurred. This fulfills the reinforcement contingency which stated that the reinforcer should be presented only when the desired response has occurred. Since there is a strong fulfillment of those conditions for operant conditioning, the commercial is regarded as effective. Social Cognitive Theory: The social cognitive theory force on what and how people learn from one another. There is a reciprocal causation in social cognitive theory stated that the interaction of three variables: environment, person and behavior, affect each other. In order to have a clearer insight on how social cognitive theory is applied in this commercial, we initiate our application from the first step, that is, processes in observation learning. The processes of observation learning included Attention to appropriate models, Retention, Motor Reproduction and Motivation. That means the learner have to pay attention to character in the commercial and remember what the character did. Next, he has to practice Models behavior by using LYNX body wash. If he believe that he will be charming after using LYNX body wash, he will be motivate to keep imitating the Models behavior. Observational learning occurs when an organisms responses are influenced by the observation of a models behavior. Unlike other learning theories, observational learning can be vicarious. In another words, organism simply observes another perform a behavior, notes the consequences, and modifies its own behavior in a future, similar situation. In such, learner observes that the models behavior of using LYNX body wash so as the vicarious reinforcement the model received in the commercial. The learner would then be reinforced by the vicarious reinforcement of Charming and handsome, he would be more likely to imitate the models behavior for the sake of obtaining the same kind of reinforcement in the future. That means, he is going to use LYNX body wash so as to become charming, handsome and attractive to girls. oth self-efficacy and expectancies would affect ones likelihood in imitating the behavior. When one believes they are capable of executing the behaviors successfully, he is with high self-efficacy. Thus, one who got high self-efficacy think that it is easy to get and use LYNX body wash after watching such modeling. He is more likely to imitate the model and using t he product mentioned in the commercial. Expectancies, is about the consequences of a behavior are what render the behavior more or less likely to occur. When one expect to receive a favorable consequence of being Charm and handsome after using LYNX, he is more likely to do so. In order to study whether the commercial is effective, we examine the fulfillment of characteristics of effective models. We found that the model is competent because earners are capable in getting get LYNX body wash. The model behaves in stereotypical gender-appropriate ways as boys generally want to be attractive among girls. to our belief, the commercial will be more effective to boys who seeking for lovers because the models behavior is relevant to the observers situation. as the commercial fulfill such characteristics of effective models, it is an effective commercial form the analysis of social cognitive theory. Conclusion: In conclusion, we had applied all three theories namely classical conditioning, operant conditioning and social cognitive theory in one commercial. We found that the learning effectiveness of the case would depend on different conditions. For instance, in classical conditioning, people would have confusion with different body wash brand thus decrease the effectiveness of the commercial when there is a stimulus generalization; however, commercial would become more effective when there is stimulus discrimination because people could distinguish between different brands which urging them in purchase LYNX body wash. In addition, we can look into some particular conditions and characteristics to scrutinize the effectiveness of the commercial. For operant conditioning, we have examine on some important conditions for operant conditioning like the reinforcement contingency, reinforce must follow the response and immediacy. For social cognitive theory, we have study in some of the Characteristics of effective models: Such as competency, stereotypical gender-appropriate ways and whether the models behavior is relevant to the observers situation. We also noticed that one with high self-efficacy and expectation towards the behavior would also increase the effectiveness of the commercial. Based on the fulfillment of those particular onditions and characteristics of operant conditioning and social cognitive theory respectively, we reckon that the commercial is still regarded as the effective one. Skinner, B. F. (1938). The Behavior of Organisms: An Experimental Analysis. Cambridge, Massachusetts: B. F. Skinner Foundation. Skinner, B. F. (1969) Contingencies of Reinforcement: A Theoretical Analysis TV Commercial from YouTube: youtube. com/watch? v=YuvIsaOYr18 Bibliography Contingencies of Reinforcement: A Theoretical Analysis Skinner, B. F. (1950) Are theories of learning necessary? Psychological Review, 57(4), 193-216.

Teaching Children to Count

Teaching Children to Count A childs first teacher is their parent. Children are often exposed to their earliest math skills by their parents. When children are young, parents use food and toys as a vehicle to get their children to count or  recite numbers. The focus tends to be on rote counting, always starting at number one rather than the understanding the concepts of counting. As parents feed their children, they will refer to one, two, and three as they give their child another spoonful or another piece of food or when they refer to building blocks and other toys. All of this is fine, but counting requires more than a simple rote approach whereby children memorize numbers in a chant-like fashion. Most of us forget how we learned the many concepts or principles of counting. Principles Behind Learning to Count Although weve given names to the concepts behind counting, we dont actually use these names when teaching young learners. Rather, we make observations and focus on the concept. Sequence: Children need to understand that regardless of which number they use for a starting point, the counting system has a sequence.Quantity or Conservation: The number also represents the group of objects regardless of size or distribution. Nine blocks spread all over the table are the same as nine blocks stacked on top of each other. Regardless of the placement of the objects or how theyre counted (order irrelevance), there are still nine objects. When developing this concept with young learners, its important to begin with pointing to or touching each object as the number is being said. The child needs to understand that the last number is the symbol used to represent the number of objects. They also need to practice counting the objects from bottom to top or left to right to discover that order is irrelevantregardless of how the items are counted, the number will remain constant.Counting Can Be Abstract: This may raise an eyebrow but have you ever asked a child to count the n umber of times youve thought about getting a task done? Some things that can be counted arent tangible. Its like counting dreams, thoughts or ideasthey can be counted but its a mental ​and not tangible process. Cardinality: When a child is counting a collection, the last item in the collection is the amount of the collection. For instance, if a child counts 1,2,3,4,5,6, 7 marbles, knowing that the last number represents the number of marbles in the collection is cardinality. When a child is prompted  to recount the marbles how many marbles there are, the child doesnt yet have cardinality. To support this concept, children need to be encouraged to count sets of objects and then probed for how many are in the set. The child needs to remember the last number represents the quantity of the set. Cardinality and quantity are related to counting concepts.Unitizing: Our number system groups objects into 10 once 9 is reached. We use a base 10 system whereby a 1 will represent ten, one hundred, one thousand, etc. Of the counting principles, this one tends to cause the greatest amount of difficulty for children. Note We’re  sure youll never look at counting quite the same way when working with your children. More importantly, always keep blocks, counters, coins or buttons to ensure that you are teaching the counting principles concretely. The symbols wont mean anything without the concrete items to back them up.

Using Business Intelligence to Determine Social Network Essay

Using Business Intelligence to Determine Social Network - Essay Example Business intelligence mainly focuses on the processes and applications that happen within the business as opposed to competitive intelligence which focuses on the external environment, competitive activities especially. One main characteristic of business intelligence is its reliance on facts as opposed to rumors and heresy. Business Intelligence can be used to analyze people’s social networks to an extent that it may impact on organizations’ performances. This paper focuses on the application of business intelligence in analyzing social networks and its potential effects at the organizational level. Business Intelligence and Data Businesses depend on information form the field, which is translated into data, to make strategic business decisions. In many cases, businesses generate data which they store in databases, flat files or spreadsheets. The data that is stored by any business is extremely important to the organization especially if it is properly analysed and uti lized (Inmon and Nesavich 2008). In other words, the data stored by a business should not simply be perceived as information recorded in the past. It should be used for example to monitor sales trends for the purposes of planning market campaigns or to establish the kind of resources that ought to be allocated to certain sales teams. Such information could also be analysed to establish market trends and products that enjoy viability in the current and future marketplace. Yet again, information stored by the business may be used to analyse customer behavior (Negash 2004). Better stated, information can be analysed by organizations to increase profits and maximize revenues through the application of business intelligence. Social Networks A social network is basically a structure that is constituted by a set of actors who are engaged somehow in their interactions, connections or relationships (Liebowitz 2007). In other words, social networks are commonly associated with social groups. The actors or players in a social network may be individuals, businesses or organizations acting at a local, communal or even global level. What this means is that a social network is a group of individuals or organizations that interact with shared goals. While social networking can be done in person, most of the activity is done online. This is the case considering that the Internet is accessed by millions of people with common interests. Websites are commonly used for social networking as online community members who have common interests, or share related views in politics, religion, or hobbies meet and share views and ideas (Liebowitz 2007). Some of the most common and visible social networks in the current business environment include Facebook, Twiter, LinkedIn, MySpace, Google Plus+, Orkut, Tagged, Badoo, and myYearbook, just a few mentioned. While social networks have a great share of advantages, their limitations cannot be undermined. Data theft, frauds and viruses may be p art of the social networking experience. Business Intelligence and Social Networks Any organization that applies business intelligence cannot underestimate the potentiality of the application. Business intelligence can measure and report a vast amount of data real time (Respicio, Adam, and IOS Press 2010). Business intelligence may be used to harness trends, and create business to business and business to customer relationships on social networks such as Twitter and Facebook. The data retrieved from social networks can effectively be

Modern Judaism Essay Example | Topics and Well Written Essays - 250 words - 1

Modern Judaism - Essay Example Following the traditional Jewish rule, Orthodox Judaism requires men and women pray separately in their synagogues. Moreover, women cannot participate in certain rituals. Orthodox Judaism does not have any central authority. Synagogues are established by separate groups of Jews. As a result, every synagogue demonstrates the distinctive ideological aspects within Orthodox Judaism. In turn, â€Å"conservative Judaism fosters the practice of traditional Judaism while embracing modernity† (â€Å"Variants within Judaism†). It occupies a middle position between the two main types of Judaism. Its main feature is that it demonstrates loyalty to matters of faith, however, is conservative with respect to the principles of religious practice. The purpose of the study of sacred texts is to make Judaism more relevant in the modern society. Liberal Judaism also referred to as Progressive or Reform Judaism has its own peculiarities of the temple service. In particular, the English lan guage is used in worship, men and women are allowed to be in the same room in the synagogue. In addition, women may also be involved in all aspects of the temple

The Enlightenment and Its Social and Ideological Consequences Worldwide Essay Example for Free

The Enlightenment and Its Social and Ideological Consequences Worldwide Essay The Enlightenment in Europe, roughly from 1600 to the French Revolution in 1789, was an era that stressed, most of all, the rationalistic basis of science, and its application to all element of life. This essay argues that much of this rhetoric, such as from Bacon or Kant, is a mystification, and that the basic structure of the Enlightenment was about the rationalization of power and domination. This paper will begin its discussion on the Enlightenment with Immanuel Kant’s â€Å"What is Enlightenment? † move to the critique of this view from Adorno and Horkheimer, and see the more empirical approach of the Enlightenment worldwide through an analysis of some recent works on colonialism and the post-colonial ideology. Immanuel Kant wrote a very short piece on â€Å"What is Enlightenment? † in 1784. It is the chief work in this mystification. This is a piece that is easily accessible for the laymen–rare for Kant–and lays out the basic concepts of Enlightenment in the â€Å"freeing† of the mind from the shackles of tradition and religion. Kant holds that such shackles are created by the self from the motivation of laziness or complacency. It is easier to accept conventional truths than to struggle to find one’s own. Kant then holds that moral virtue, particularly courage, is necessary for true Enlightenment, since that courage is needed to go against received opinion. The truly enlightened individual needs to think for himself, develop their own conclusions, and hence, take nothing from authority. This movement is little more than a move from immaturity to adulthood; from the infantile life of the middle ages to the adult life of modern times. The formal properties of this motion is the release of the understanding from the prison of authority and received opinion. Hence, from this view of Kant, the Enlightenment and its scientific consequences have been associated with the rhetoric of liberation. The Enlightenment defines itself in the negative terms of the destruction of feudal relations based on religion and received opinion. The positive side (derive largely from Bacon and Descartes) is based on the concept that the release of the understanding can be done through the rigorous application of scientific methods to all areas of life, reaching an era of complete and true knowledge based on rational methods and principles. Hence, from Kant, science and its resultant technology is seen as liberation, and the creation of a new, utopian social order based on mechanization of all labor and the love of knowledge deriving from true principles. This rhetoric still dominates discourses about the Enlightenment and its negation of the â€Å"barbaric middle ages. † II. Adorno and Horkheimer on the Dialectics of Enlightenment It does not take long to get from Kant to Nietzsche. In fact, the amoral world of the infamous German is a mere brief step from the hyper individualism of Kant and his followers. Nietzsche took the Baconian dictum seriously that knowledge is power and of course, power is domination. The Kantian mystification of the Enlightenment had been exposed for generations in European letters from the conservative reaction against modern science to the leftist agitation of the above authors. In their 1944 work, Adorno and Horkheimer seek to eliminate the mystification that Kant had ushered in as the basic sense of Enlightenment self-definition. Their argument is a complex one, but it can easily be taken apart into eight specific movements or moments. 1. The Enlightenment, with its stress on science and hence technology, has not led to liberation, but to a hyper-centralization of power and technical authority. The knowledge necessary for specialized science and its administration are, by definition, available only to a few specialists. This means that Enlightenment individualism has led to a Nietzschian stress on the will to power of science. This will to power has resolved itself into a fetishization with central power and authority, and an esoteric sense of science as the new priesthood, available only to a few specialist and the moneyed powers who finance them. 2. This centralization of power and the domination of a scientific and technocratic elite has led to the creation of a uniform ideology: a sense of the power of science and the moneyed powers who control them. The issue here is that the scientific ideology is the only one, and that all problems can be solved by the judicious application of the scientific method, only if they receive enough money and power to do it. Science, at first a limited method of solving problem, has resolved itself into the domination of materialism and the creation of a scientific establishment, a set of institutions that identifies itself with â€Å"science† proper. In other words, the scientific establishment has taken the name of science and pinned it to themselves. 3. The domination of science and enlightenment capital relations has led to new forms of scientific consciousness like sociology, which has led to the standardization of society, and this standardization of social life has taken the form of labeling consumers. Creating consuming pockets of people who are seen not as people but as machines that buy the products that the capitalist technocracy has created. Citizenship has been replaced by consumption and being a part of the great chain of capitalist relations. 4. Even more than this, not only has political and economic power been tightly centralized, but even the very ideas of the population and their perceptions of the world are created and maintained by the â€Å"culture industry† that complex of capital and modern science that has sought to entertain the masses for profit, but have also replaced their own perceptions with that of the â€Å"cultural elite. † From the individualism of Kant, science and Enlightenment has created a new kind of human being: the slave that does not know he’s a slave. The entertainment industry that is so often a target of both left and right has taken upon itself, in the name of both profit and Enlightenment, to recreate the very perceptual matrix of the population as a whole. Replacing actual perception with their own, and hence, dictating music, dress, even cuisine according to its taste, quickly adopted by the masses who think they are thinking for themselves. 5. The movies, as well as the mass production entertainment industry of the technocracy, has recreated the person according to its own will. Reality itself is the creation of the â€Å"illusion industry† and has destroyed the last vestiges of individuality. Kant is exposed as a naive writer at best. 6. The creation of genre is part of the cultural domination of the technocracy. Genre is a pseudo-intellectual method of both standardizing production, but more importantly, the standardization of consumer taste. Genre is the destruction of culture for this reason. 7. This destruction of culture by forcing it into the standardization of genre means that art has been taken from the realm of the individual or the culture and placed into the realm of the machine: the culture machine that seeks to standardize art so as to make it amenable to scientifically planned consumption and production. Art is merely another commodity. 8. Finally, the culture itself becomes a single, commodified and standardized reality: the creation of the scientific technique as applied to film, entertainment and art. What has begun as a drive to liberate consciousness and the intellect has led to a scientific dystopia of enslavement to a series of media illusions, themselves based around profit and a centralized technocratic apparatus that has stamped out all free thought and has even commodified dissent from its own order.

The Corrupt Practice of Physician-Assisted Suicide Essay -- Euthanasia

     Ã‚     Ã‚   Acquired Immune Deficiency Syndrome (AIDS), cancer, Parkinson's disease, and Alzheimer's disease are just some of the illnesses millions of people are diagnosed with every day.   These diseases and many other afflictions have the potential to cause extreme pain and suffering to individuals.   Each person who has a terminal illness knows that death is inevitable.   Knowing this fact, the afflicted are torn between the decision of letting the disease take its course or opting for euthanasia.   Derek Humphrey, a founder of the Euthanasia Research and Guidance Organization, gives an accurate definition of the word euthanasia, "The word 'euthanasia' comes from the Greek-eu, "good," and thanatos, "death.   Literally, "good death" (18).   Euthanasia, also called "mercy killing," is the act or practice of putting people to death who are suffering from painful, incurable diseases or incapacitating physical disorders.   Euthanasia is an extremely di fficult and moral decision, one that a patient must make along with their family and doctors.   Euthanasia involves tampering with the gift and privilege of life, many people stand on opposing sides of this issue.   A specific kind called physician-assisted suicide is much debated because it poses two questions: is it morally justified? and, should it be legalized?   Physician-assisted suicide is immoral and unacceptable for a number of reasons and, therefore, it should not be legalized.   Assisting in suicide is killing someone with their consent.   No doctor should help a patient die because it is their duty as a physician to preserve and prolong life, not take it away.   If this were to be legalized, some doctors would abuse this law and people would get killed without the... ....   17-23. Jefferson, Thomas.   "The Declaration of Independence."   A World of Ideas: Essential readings for college writers.   Ed. Lee A. Jacobs.   Boston, Bedford:   1998: 76-79. Loconte, Joe.   "Hospice Care Can Make Assisted Suicide Unnecessary."   Euthanasia: Opposing Viewpoints.   Ed.   James D. Torr.   San Diego: Greenhaven Press, 2000.   96-104. Mappes, Thomas A., and David DeGrazia.   Biomedical Ethics.   New York: McGraw-   Ã‚  Ã‚  Ã‚  Ã‚   Hill, 1996. Misbin, Robert I.   Euthanasia: The Good of the Patient, the Good of Society.   Frederick: University Publishing Group, 1992. Smith, Wesley J.   "Legalizing Physician-Assisted Suicide Would Harm Society." Physician-Assisted Suicide.   Ed.   Daniel A. Leone. San Diego: Greenhaven Press, 1998.   84-97. Weir, Robert F, ed. Physician-Assisted Suicide.   Medical Ethics Ser.   Bloomington: Indiana UP, 1997.

Many scholars and practitioners admit that ABC has several pitfalls

Activity-Based Costing ( ABC ) method is the most well-known direction accounting invention in the last 20 old ages. It is primary used to heighten the productiveness and efficiency in the concern procedure ; to assist make budgets and set monetary values ; to sort client costs and better client dealingss ; to do determinations on strategic issues ; and to turn to external dialogue issues. ABC has been frequently used together with other direction tools and methods depending on the overall aims of specific enterprises. This paper analyzes ABC undertaking executions in assorted industries, identifies issues related to such executions and offers a model for maximal benefits.LITERATURE REVIEWWe have investigated recent literature in the countries of concern, direction, accounting, and finance, among others, reviewed over 20 articles related to ABC and identified 5 articles relevant to ABC executions. Based on the reappraisal of published literature from 1998 to 2009, we analyzed the usa ge of ABC. In a sum of 18 articles looking in accounting, finance, and public presentation direction diaries, we found that ABC was chiefly applied in the undermentioned five countries.Synthesis of ABC DevelopmentsMany bookmans and practicians admit that ABC has several booby traps. We can name the major unfavorable judgments as follows: †¢ A batch of practicians explain that ABC systems are expensive to implement, clip consuming and difficult to set. For case, Kaplan and Anderson ( 2007, p. 5 ) has described the ABC system of Hendee Enterprises, a Houston-based maker of sunshades. They explain that the ABC package took three yearss to cipher costs for the company ‘s 150 activities, 10,000 orders and 45,000 line points. †¢ A batch of failures have been compiled, particularly in the service industries. †¢ Finally, a batch of people think that the ABC method is excessively complex. As a effect, it sometimes fails to clear up the decision-making procedure and the scheme of the house. This is why since its early phases, several specific applications based on the ABC method have been suggested. Table 1 shows a synthesis of these applications. Their aims are: †¢ To diversify the costs objects ( merchandises, services, procedures, clients, markets, etc. ) †¢ To widen the analysis margin ( spacial and temporal broadening ) , and †¢ To find the relevant degree of inside informations to analyse the costs. These aim show a common aim, which is, to direct the computation of the costs towards the cardinal value factors of the house. In Table 1, we distinguish the three groups of techniques. †¢ The first one gathers those which enable spacial broadening of the costs margin. Some of them suggest to broaden the cost analysis to the clients ( customer-driven ABC ) , others to the rivals ( benchmarking-driven ABC ) , to the environment ( environmental-driven ABC ) , or to the providers and spouses ( interorganizational cost direction and open-book accounting ) . This list of solutions is non comprehensive. †¢ The 2nd one brings together those which allow analysis of future costs ( Activity-Based Budgeting ( ABB ) , Antos and Brimson, 1999 ) and a temporal broadening of the costs perimeter. These solutions consist of uniting the ABC method to the life rhythm bing or to the mark costing ( Horvath et al. , 1998 ) . We can besides associate the mark bing to a specific version of ABC called characteristic costing ( Cokins, 2002 ) . The characteristic costing ( Brimson, 1998 ) introduces another degree of analysis in the ABC method which is the merchandises characteristics. Several research workers have identified the links between the ABC and the mark bing methods. Lebas ( 1999, pp. 506-507 ) explains that ABC implies taking into history the value that the clients attribute to the merchandises. This is a rule of the mark bing method and this has a strong impact on the house ‘s cost rational construction. †¢ With the 3rd one, we put together techniques which propose to find the relevant degrees to analyse the costs, depending on the characteristics ( strategic and organisational ) of a house. In some instances, the procedures and scheme complexnesss are tremendous. The ABC method is deficient, so we need another attack to apportion the resources. The Resource Consumption Accounting ( RCA ) method ( Keys and van der Merwe, 2002 ) finish the ABC with a deeper analysis of resources. In other state of affairss, the complexness of the procedure is low and the ABC method is excessively elaborate. So, we can convey together several activities to put up a ‘meta-activity ‘ or a procedure with a individual cost driver. This is the premise of the procedure costing ( Horngren et al. , 2005 ) and the tip accounting methods. We besides analyze the time-driven ABC ( Kaplan and Anderson, 2007 ) which is an ‘equivalence method ‘ . It is the most recent ABC development. It is clearly a simplification of the ABC. With this technique, the activity film editing can be more simple ( like with procedure costing and thin accounting ) . But it can besides be more refined ( like RCA ) . Then, we conduct a more accurate analysis of several of these applications.To heighten productiveness and efficiency in the concern procedureIn USA, the authorities bureaus every bit good as the private sectors have embraced ABC to assist place working countries that could be more productive or efficient. For illustration, the United States Coast Guard and the metropolis of Indianapolis analyzed the cost of operations ( Kline and James, Journal of Mangement Issues, 2003 ) . An Air Force Base used ABC informations to cut down costs associated with denudation and painting an aircraft ( American Industrial Hygiene Associatio n, 2003 ) . ABC was used to assist an electricity company to turn to how efficiently operational activities add to the concern procedure and the optimum mix of resources necessary to expeditiously execute these activities ( Management Accounting, 80, 5:30-31, 1998. Lawson, a package confer withing house implemented ABC to place, proctor, and pull off the costs, activities, and processes involved in developing a new income generated service adviser ( Dub, Susan, ABC at Lawson, 1998 ) . In Paper Mills, ABC was applied with benchmarking to acquire the production inputs and resources ( Fogelholm, John. , 2006 ) .To assist make budgets and set monetary valuesTeva Pharmaceutical Industries Ltd. implemented ABC to assist put transportation monetary values among its divisions ( Kaplan, Robert, Norton, Harvard Business School Press: Converting Intangible Assetss into Tangible Income, 2004 ) . It is reported from experimental grounds on the virtues of ABC for monetary value scene in a competi tory market that differ in their ability to supply enlightening feedback ( Cardinaels, Eddy, Roodhooft, Filip, Warlop, Luk, Decisions: Journal of Management Accounting Research, 16, 133-148, 2004 ) . ABC can besides be used as a capital budgeting tool. A Fortune 500 company used ABC to turn out the viability of a capital investing of constructing a cybermall ( Coburn, Steve, Grove, Hugh, Cook, Tom, 1997 ) .To place client costs and better client dealingssThe usage of ABC and Customer Relation Management ( CRM ) aid companies analyze their clients, costs, and profitableness and assist them aline with their strategic ends ( Anderson, Brad, 2004 ) . In a bank, ABC was applied to clear up the relationship between resources and merchandise or client costs ( McDonald, Robert, 2004 ) . An ABC enterprise helped Kimberly Clark alter its internal procedure and besides convert its clients to alter the methods of cargos ( Cokins, Gary, 2004 ) . With ABC informations, Mahany Welding Supply ident ified concern activities and cost drivers more accurately, assisting to better the bringing service ( Krupnicki, Michael, Tyson, Thomas, 1997 ) . A impermanent employment company used ABC to place the public presentation of client channels ( Searcy, DeWayne, 2004 ) .To do determinations on strategic issuesAt Carrier Corporation, ABC information was used to cipher the fiscal benefits of cut downing rhythm times, natural stuff, work-in-process stock lists, and storage infinite demands every bit good as to do determinations on operation outsourcing ( Kaplan, Robert, 1997 ) . ABC attempts at Reichhold, Inc. improved the company ‘s capacity direction, rhythm times, value-added pricing determinations, and analysis of a fabrication works ( Palmer, Richard, 1998 ) . For little fabrication companies, ABC showed that most of the costs calculated for big occupations were lower under the volume-base theoretical account than the ABC theoretical account. ABC besides discovered that profitab leness began to diminish at certain occupation sizes ( Needy, Kim, Nachtmann, 2003 ) . Website www.Art.com applied ABC to steer resource allotment and determination devising ( Zeller, Thomas, 2001 )To turn to external dialogue issuesABC informations helps companies better negotiate contracts with outside sellers. The Hospice of Cardinal Kentucky negotiated with insurance companies and put payment footings that are more advantageous for the infirmary ( Baxendale, Sidney, 2000 ) . The ABC information besides prompt direction to educate referral beginnings to convey patients to hospital before acute attention becomes necessary. GE Capital Commercial Services implemented ABC to forestall losingss ensuing from underbidding ( Byerly, Davis, 2003 ) . It seems most of the ABC applications start with placing the cost of production or service bringing and so continue with either bettering efficiency or altering the work flow or activities to do the concern procedure more effectual. In several cases, the ABC enterprises were farther extended to do strategic determinations turn toing the corporate degree issues such as concern alliance or competitory determination devising. It clearly shows that ABC has been applied to a broad scope of industry sectors and functional spheres.