The Exoneration Of Randall Dale Adams - 2222 Words

The Exoneration of Randall Dale Adams On November 27th, 1976 Mr. Adams’ car ran out of fuel and he was forced to walk to the nearest gas station (Radelet, 2011). Shortly after this Mr. Adams was given a ride by local teenager David Ray Harris who was driving a stolen vehicle. The two then spent the day together, even going to see a drive in movie. That night Mr. Adams returned to a motel where he was staying. Mr. Harris, now alone, was stopped by Officer Wood and his Partner Teresa Turko shortly after midnight. Officer Wood was shot and killed by Harris, who sped off too quickly for Officer Turko to get a plate number or a good look at the shooter. Directly after this Mr. Harris drove home and for the next few days, bragged to his friends†¦show more content†¦Adams did not. (Radelet, 2011). After Adams took the stand and pleaded once again his ignorance of the crime, the prosecution presented a signed document that they claimed was Adams confession; but in reality stated that at some point during the day, Adams had been near the scene of the crime. They then sent to the stand surprise witnesses that the defense was not informed of. The defense intended to cross examine the witnesses but the prosecutions said that they were out of town and would be unable to return. Not surprisingly the jury returned a verdict of guilty; now the prosecution would turn its attention to Mr. Adams sentence (Martin, 2011). Seeking the death penalty the prosecution called on two expert witnesses: psychiatrist Dr. James Grigson, whom was known as Dr. Death, and Dr. John Holbrook, who was the former chief of psychiatry for the Texas Department of Corrections (Radelet, 2011). The American Psychiatric Association has stated on multiple occasions that it is impossible to predict future criminal acts of offenders (Radelet, 2011). However, Grigson and Holbrook testified that if Adams were to be released, he would most certainly be a great danger to society. Grigson had testified before this in hundreds of simil ar cases that ended with a death penalty, hence why he is known as Dr. Death. For the death

Essay on Creon As The Tragic Hero Of Antigone by Sophocles

Creon As The Tragic Hero Of Antigone by Sophocles Greek tragedy would not be complete with out a tragic hero. Sophocles wrote Antigone with a specific character in mind for this part. Based on Aristotle’s definition, Creon is the tragic hero of Antigone. Creon fits Aristotle’s tragic hero traits as a significant person who is faced with difficult decisions. Creon is significant because he is king. This makes him both renowned and prosperous. Creon is not completely good nor completely bad; he is somewhere in-between, as humans are. The audience can relate to this and they admire his qualities of intelligence in political affairs. They can also relate to his ability to make hard decisions with apparent ease. These hard decisions are†¦show more content†¦Creon doesn’t want to show weakness, even for family, but he doesn’t want to kill Antigone, who is not only his niece and sister, but engaged to his son. The final decision that Creon must make is whether or not to revoke his death sentence on Antigone. Creon would be doing the right thing, but it would show that he was wrong in a previous decision and he does not want to admit that he was wrong. Unfortunately, Creon does not always make the correct decision because of personality traits that he possesses. When Creon sentences Antigone to death, he is wrong. This decision is based on Creon’s downfalls. He has hamartia and he judges wrong, and he also suffers from hubris. He is excessively prideful and believes that his choice is the only correct one. Creon also has an inaccurate view of his place in relation to the Gods. He believes he is in a position to know what They want and know what They feel is best. No mortal truly knows what the Gods want, but Creon believes he does because he cannot imagine that what he believes is wrong, even to the Gods. Antigone’s death is a bad decision that Creon makes based on his beliefs that the Gods view Polyneices as a traitor and would not want him honored in death. Creon’s bad decision leads to his eventual downfall and demise. Creon realizes his hubris and his wrong decision a little too late. Antigone is already dead, and he cannot correct his wrong-doing. This makes the audience feel pity for him, for heShow MoreRelatedEssay on Creon as the Tragic Hero in Sophocles Antigone1326 Words   |  6 PagesCreon as the Tragic Hero in Antigone     Ã‚   This essay will compare two of the characters in â€Å"Antigone†, Antigone and Creon, in an effort to determine the identity of the tragic hero in this tale.   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   To identify the tragic hero in Sophocles’ renowned play â€Å"Antigone†, we should first consider both the elements present in Greek tragedies and what characteristics define a tragic hero. Aristotle’s definition of tragedy is: â€Å"Tragedy is a story taking the hero from happiness to miseryRead More Creon as Tragic Hero of Sophocles Antigone Essay593 Words   |  3 PagesCreon as Tragic Hero of Sophocles Antigone There has always been a bit of confusion as to the tragic hero of the Greek Drama Antigone. Many assume that simply because the play is named for Antigone, that she is the tragic hero. However, evidence supports that Creon, and not Antigone, is the tragic hero of the play. Examining the factors that create a Greek Tragedy, and a tragic character, it is clear that the tragic hero is in fact Creon. First, take into account the timeframe in whichRead MoreEssay on Creon as the Tragic Hero of Sophocles Antigone997 Words   |  4 PagesCreon as the Tragic Hero of Sophocles Antigone   Ã‚  Ã‚  Ã‚   Who is the true tragic hero in Sophocles Antigone?   This question has been the subject of a great debate for numerous years.   Equal arguments exist that portray Antigone as the tragic heroine in the play and Creon as the tragic hero.   Aristotle, in his study of Greek drama entitled Poetics, provided the framework that determines the tragic hero of a work.   Though Antigone definitely possesses the characteristics and qualities thatRead More Creon is the Tragic Hero in Sophocles Antigone Essay627 Words   |  3 Pages Creon is the Tragic Hero of Antigone nbsp; When the title of a play is a characters name, it is normally assumed that the character is the protagonist of the play. 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Analytically speaking, however, Creon doesRead MoreEssay on Creon The Tragic Hero of Sophocles Antigone723 Words   |  3 PagesCreon The Tragic Hero of Sophocles Antigone Every Greek tragedy must have a tragic hero. In Sophocle’s play, Antigone, the most tragic hero is Creon. He is an essentially good man of high position who takes pride in his role as king. He possesses the tragic flaws of excessive pride and an oversized ego. This causes the tragic reversal that leads to his emotional ruin and eventual remorse and repentance. As King of Thebes, Creon is forced to make difficult decisions. As a new ruler, he feelsRead MoreEssay about The Tragic Hero Creon in Antigone by Sophocles818 Words   |  4 PagesIn the play, Antigone by Sophocles, at first glance readers assume that Antigone is the tragic hero. However, this is not the case. Although Antigone does display some characteristics of a tragic hero, I believe that Creon is the true tragic hero. For many readers, it may be a challenge to see Creon as the tragic hero; however, when you take a second look at the play, you can see that Creon displays every quality of a tragic hero. Creon’s power and pride as well as going against the gods all leadRead More Creon as the Ideal Tragic Hero of Sophocles Antigone Essay1908 Words   |  8 PagesCreon as the Ideal Tragic Hero of Antigone Tragedy always involves human suffering, but not everyone who suffers is a Tragic Hero. According to Aristotle, there are five basic criteria that must be met for a character to be considered a Tragic Hero. Aristotle’s ideas about tragedy were recorded in his book of literacy theory titled Poetics. In it he has a great deal to say about the structure, purpose and intended effect of tragedy. His ideas have been adopted, disputed, expanded, and discussedRead MoreEssay about Creon Defines the Tragic Hero in Sophocles Antigone762 Words   |  4 PagesAntigone - Creon Defines the Tragic Hero   Ã‚   Antigone, written by Sophocles is a tale of a tragic hero who suffers with the recognition and realization of his tragic flaw. Although this short story is titled after Antigone, Creon is the main character and he provides the moral significance in the play. First, Creon withholds the respect of his citizens but it is clear to them he is not perfect through his pride (tragic flaw). Secondly, his radical reversal of fortune is made clear afterRead MoreEssay about The True Tragic Hero of Creon in Sophocles Antigone1621 Words   |  7 PagesThe True Tragic Hero of Creon in Sophocles Antigone There has always been a great debate over who is the true tragic hero in Sophocles Antigone. Many scholars would stake claim to Antigone possessing all the necessary characteristics of a true tragic hero, but many others would argue that Creon holds many qualities as well. It is hard to discount Antigone as a tragic hero, because in fact, the play bears her name, but from careful reading, Creon meets Aristotles criteria exactly and fits

Business Ethics and Sustainability for Corruption in Brazil

Question: Discuss about theBusiness Ethics and Sustainability for Corruption in Brazil. Answer: Introduction All around the globe corruption has become a very important issue (Funderburk, 2016). It is increasing day by day and is affecting the system of the nation. This is present in the bureaucracies in many parts of the world and is acting like a termite to the nations. Corruption is highly prevalent in the developing nations like Brazil. This country is one of the fastest developing nations all around the world but is highly affected by the corruption. There are many forms of corruption and governments in these countries are trying hard to remove it. This is not an issue that is related to any specific departments rather it is present at every level of organisation. Larger part of the population is affected by this problem and is hampering the development of the nation. This report highlights the various forms of corruption present in Brazil. It also showcases the strategies that can be adopted by the government to eliminate this problem. Corruption in Brazil Corruption is understood to be as the form of dishonesty undertaken by the individuals provided with the responsibility or position of authority. This is done with a motive of using their authority to acquire some kind of personal benefits. The definition of corruption varies in various regions of the world. Corruption is highly prevalent in oligarchies, kleptocracies, mafia states and mafia states. In Brazil corruption exist at every societys level from the higher officials in the government to the lowest municipal level members (Power and Taylor, 2011). Operation car wash revealed that the central government officials take use of their public offices prerogatives for activities for rent. It ranged from political support to illegal funds from state owned organisations for individual gains. Mensalao is practiced in Brazil in which taxpayers fund is transferred as monthly allowances to the congress members from different political parties for their votes and help in congress. It was found in the operation that politician were using state-owned and state run oil company Petrobras to earn hundreds of millions of reais for themselves as well as political campaigns. In this regard there was a huge protest that conducted back in the year 2013. Almost all the kinds of corruption exist in Brazil namely cronyism, nepotism and clientilism. Even the judiciary did not remain unaffected as m embers of Supreme Court were found to be mingling with politicians. Bribery is a common form of corruption in the police system throughout the Brazilian bureaucracy (Power and Taylor, 2011). Popular form of corruption that exists in Brazil is embezzlement of public funds through overbilling. This is highly seen when the contracts is given to the private companies. For example in the infrastructural construction like building roads etc. this is the most common form of corruption. The president of Petrobras estimated that company has lost $2 billion US. Scale of corruption is very high, but is not reported in the media very often and many a time it is not even investigated hence most of the people doing corruption do not get punished or prosecuted. Hence estimating the extent of corruption could be vague. It is estimated that approx. 16.1% of its GDP gets wasted due to corruption. In 2016 Transparency Internationals Corruption Perception Index rank gave Brazil 79th place out of 176 nations. Different forms of corruption in Brazil Brazilian law defined corruption as a crime that got divided into three modes namely passive, active and both passive and active. Passive corruption occurs when public officials asks for bribery in any form for doing or not doing something (Timmons and Garfias, 2015). Active corruption happens when anyone gives money for doing something that he must not do. This happens when both the sides are involved in it like one side offering bribe and other side accepting it. There are basically three types of corruption namely white, gray and black. All of them are as follows: Gray corruption: This type of corruption occurs when social actors analyse a determined behaviour in a way that can be controversial. This form of corruption exists deep in the bureaucracy. White corruption: Such kind of corruption occurs when a social behaviour is reproved by law. This kind of corruption is approved by the population who sometimes does not even recognise the behaviour as mutually questionable. This is not understood as a major form of corruption. Black corruption: This is a corruption which is not acceptable both in the case of law and social norms (Nur-Tegin and Czap, 2012). By both means it disapproves the behaviour. In other words it means that the law punishes them and law punishes them. Society never accepts this corruption as it is done citing their personal benefit. This kind of corruption is highly unethical and destroys the business environment. These corruptions are further categorised into three parts. They are as follows: Political corruption: This is a corruption that is done by the people in the government authorities. In Brazil there are many corrupted politicians that exist in the society (Ionescu, 2014). All these politicians have links with the business association. Politician helps them for providing the benefit to the company. This puts the resources of the nation on stake as they sell these resources on lower prices to the company. Administrative corruption: This is the form of the corruption that includes persons like officers, higher authorities, clerks, peons etc. They do not do work without being bribed. This corruption directly deals with the welfare of the society and exists in grass root levels. For example even for making the driving license, it becomes crucial that bribe needs to be given. People directly face such kind of corruption. Professional corruption: This is the corruption that is associated with the jobs that is done by the people sitting at any position. This may include doing any kind of fraud, theft or mixing anything for increasing their profits (Matheus, et al., 2012). This form of corruption generally does not get noticed but affects the life style of the people. This is dangerous as it hampers the social well-being of the society. All these three types of corruption are present in the country like Brazil and since it is the developing nation hence it affects the growth rate of the country. All these type of corruption degrades the image of the Brazilian society and is not understood as a place for sustainable business (Bologna, 2016). There are major loses to the business of the country. This demotivates the multinational companies to invest in Brazil since they have to invest a whole lot of money in lobbying. Effects of corruption Corruption has a very severe effect on the society as it hampers the development of the country. This directly or indirectly degrades the wellbeing of the person living in the society. The first and foremost loss is the loss to the GDP of the nation which is the indication of the growth rate of the country. Alone Brazil loses 16% of the total GDP of the nation (Olken and Pande, 2012). It can be seen that corruption in Brazil had affected the health infrastructure of the nation as the governments are not able to give funds to the health sector. The biggest thing that corruption does is that it creates economic disparity as rich and powerful starts getting richer while the poor get poorer. This is due to the fact that all the resources within the nation get into the hands of few who utilises their powers for their personal benefit. Strategies implemented by the government of Brazil for eliminating corruption There are several strategies that are taken by the government of Brazil for eliminating corruption. Some of them are as follows: Policies and laws: There are many laws and rules that are made by the government of Brazil in order to control the amount of corruption that exist in the society (Ayres, 2016). Since there are no single laws that can prevent from corruption hence the government is making many smaller and bigger laws so that such practices can be stopped. Brazil passed a new anti-corruption law in August 2013. Numbers of cases in which the people are convicted have risen to 133% (Bologna and Ross, 2015). Transparency: Government is trying to build a system that is more transparent. Digital mediums have started to act as one of the best methods for bringing transparency in the system. Access to the information law has been increase so that common people can also know about the working of the administration. Transparency portal was made in the year 2004 where all information about the spending of the federal government can be obtained (Adorno, 2013). Information exchange: The government has made platform for the officials at the local, state and foreign levels to exchange data easily. It is a method that helps them in exchanging of information between all the social actors. Conclusion From the above based report it can be concluded that in Brazil corruption exist at every levels. From top parliamentary officials to the workers at the ground levels all are involved in such unethical works. This has created a lot of the problems for the development of the country. Different forms of corruption exist in Brazil. This has resulted in a heavy loss to the company as well as to the GDP of the nation. Government has made many rules and policies so as to make sure that they can fight with the corruption. They have also made the platform where anyone can get the information about the spending of the governments. Referrences Adorno, S., (2013). Democracy in progress in contemporary Brazil: Corruption, organized crime, violence and new paths to the rule of law.International Journal of Criminology and Sociology,2, pp.409-425. Ayres, C. (2016) Understanding the use of technology in organisations: A systematic approach. [Online]. Available at: https://aisel.aisnet.org/cgi/viewcontent.cgi?article=1028context=acis2008. [Accessed on: 12th April 2018]. Bologna, J. and Ross, A., (2015). Corruption and entrepreneurship: evidence from Brazilian municipalities.Public Choice,165(1-2), pp.59-77. Bologna, J., (2016). The effect of informal employment and corruption on income levels in Brazil.Journal of Comparative Economics,44(3), pp.657-695. Funderburk, C., (2016). Corruption in Brazil. InPolitical Corruption in Comparative Perspective(pp. 55-83). Routledge. Ionescu, L., (2014). The role of government auditing in curbing corruption.Economics, Management and Financial Markets,9(3), p.122. Matheus, R., Ribeiro, M.M., Vaz, J.C. and de Souza, C.A., (2012), October. Anti-corruption online monitoring systems in Brazil. InProceedings of the 6th International Conference on Theory and Practice of Electronic Governance(pp. 419-425). ACM. Nur-Tegin, K. and Czap, H.J., (2012). Corruption: Democracy, autocracy, and political stability.Economic Analysis and Policy,42(1), pp.51-66. Olken, B.A. and Pande, R., (2012). Corruption in developing countries.Annu. Rev. Econ.,4(1), pp.479-509. Power, T.J. and Taylor, M.M., (2011). Accountability institutions and political corruption in Brazil.Corruption and democracy in Brazil. Indiana: University of Notre Dame Press. Power, T.J. and Taylor, M.M., 2011.Corruption and democracy in Brazil. University of Notre Dame Press. Timmons, J.F. and Garfias, F., (2015). Revealed corruption, taxation, and fiscal accountability: Evidence from Brazil.World Development,70, pp.13-27.

Running Head Activity Based Management free essay sample

Activity-based management (ABM) can be described as an organizational philosophy which helps companies adapt to changes, introduce new methods of manufacturing and quality control.   In their attempts to increase productivity in the 1980s, managers tried to determine what was causing their costs, in other words, they tried to determine their cost drivers. The simplistic cost systems of the day usually assumed only one cost driver, which was volume of production. The examination of costs in most firms revealed a host of cost drivers, including such factors as number of setups, number of different products, material movements, and engineering change orders. Forrest (1996) states that: â€Å"an activity-based management is more a management system than a financial system† (1). Today, many firms attempt to eliminate non-value-adding activities. Researchers (Cokins 2001) explain that in the typical factory most products spend far more time sitting somewhere waiting to be worked on than they do in actual production. Furthermore, many activities do not add value per se. We will write a custom essay sample on Running Head Activity Based Management or any similar topic specifically for you Do Not WasteYour Time HIRE WRITER Only 13.90 / page Among the activities that do not add value are moving, inspecting, training, and supervising. Manufacturers begin to increase productivity as they eliminated these non-value-adding activities. Activity-based management influences all aspects of management including planning, organizing, coordination and control. Forrest (1996) underlines that â€Å"the quality of planning process in the early phases of development is essential to the success of ABM program. The extent to which varying viewpoints and perspectives are considered in constructing the program’s architecture could determine the long-term commitment of rank-and-file participants as well as senior management† (4). Some of the ideas and challenges applied for activity-based management are inventory systems, emphasis on quality, increased automation, changing factory layouts, continuous innovations,   the concept of removal of constraints, and shortened product life cycles. Activity-based costing is a part of activity-based management used as a financial tool in management planning and control. â€Å"Research has shown that automation, computer-integrated manufacturing, and robotics have increased overhead support costs that often are unrelated to allocation bases such as direct labor hours and dollars† (Albright, Sparr 213). Producers begin to recognize that carrying inventory tied up funds that cab not be used elsewhere in the business. They begin to realize that there are more profitable uses for money than having it tied up in inventory. Just-in-Time In the narrow sense, JIT means elimination of all unnecessary inventories. The traditional view of inventories by manufacturers was that a business had to balance the cost of carrying inventory against the cost of stockouts. Because the fear of stockouts was high, most producers carried large amounts of inventory. In the raw materials area, manufacturers worried about running out of some essential item that would mean the production line would have to be shut down. Dollar figures of how much per minute or hour it cost for a shutdown were somehow computed, and the threat loomed large in the minds of all production managers. Using activity-based management, manufacturers produce only when a customer place an order, to view production as being pulled through from the sales end rather than pushed through from the production end. â€Å"Strategy today has to align itself to the fluid nature of this external environment. It must be flexible enough to change constantly and to adapt to outside and internal conditions even as the aspiration to deliver favorable outcomes for shareholders remains constant† (Bryan 18). With this kind of outlook, there is no need for workers to produce just to keep them busy. Indeed there is no need to produce at all unless there is an order. The result is a lean and mean approach that severely curtailed inventories of semi-finished products. â€Å"Improvement in both technology and management techniques continued in the manufacturing industries, with automation and the use of computers playing a major role† (Ndahi 14). Total Quality Management In terms of ABM, TQM can be explained as production of acceptable quality at minimum cost. When producers gain a marketing advantage by producing a high quality product, the old ideas are shaken. Curiously, many producers are also cost competitive. Globalization affects economic situation on the market and opens new opportunities for foreign competitors. In this case, foreign competitors can provide a product that is both higher in quality and lower in cost. Companies that have successfully upgraded the quality of their products have pushed back the emphasis on quality to the earliest possible point in the production process (Cokins 72). The traditional approach was to inspect the product, usually in the final stages of production. In the meantime the defective products sat with all costs invested, using capital in much the same fashion as other excess inventories. Manufacturers trying to improve quality began to emphasize employee participation. Today, companies like Toyota, Apple, GM, and others have maintained their market shares by emphasizing high quality. Today, workers are encouraged to inspect the product themselves rather than rely on a separate team of inspectors. Quality is a critical aspect of the management function, no longer left entirely to the operators. But a top-management commitment is necessary to realize improvements in quality (Cokins 79). The continuing competitiveness of U.S. corporations depends on how well quality is managed.   In this case, setup cost reduction on lot size has a crucial impact on product cost and profitability. The impact is shown to be significant with order quantity reduction. The resulting reduction in setup times facilitates production changeovers, thereby making it possible to respond rapidly to changes in demand and substantially increase manufacturing flexibility. E. Deming’s Approach Creating new products is important, but not without the ability to produce them efficiently as well. Deming underline that the ability to scrutinize, streamline, and refine processes of manufacturing and service — while adding to and enhancing quality — are the main factors of success. Central to his methods and management philosophy is an insistence that anything made or done can be made or done better, that unheard of levels of quality and improvement are achievable if we begin to recognize and appreciate the strengths of each individual worker. Deming singles out 14 main points of effective quality control and management. The main points include (1) create constancy of purpose toward improvement of product and service; (2) adopt the new philosophy; (3) cease dependence on mass inspection; (4) improve constantly and forever the system of production and service, etc. (Walton 1990). In terms of ABM, improvement is not a one-time effort. Everyone in the organization must constantly be looking for ways to reduce waste and improve quality, to save time, and to promote achievement. The main point for modern organizations is that as times and conditions change, there is always a need to refine processes and procedures in order to become even more effective. Giving people time to think and talk about their work and methods is essential to constant improvement (Forrest 1996). Moreover, his method promotes complacency by establishing management-determined standards for employees rather than allowing them to establish and work toward their own standards in areas in which they have expertise. Mass inspection is antithetical to the belief that people will strive to do high-quality work where trust exists. This does not mean that there is no place for quality control, nor does it rule out peer assessment for the purpose of improvement (Forrest 24) Six Sigma For modern organizations, six sigma quality programs can be the main tool which helps to adapt to new economic environment and implement technological innovations. For instance, Six Sigma allows companies to integrate the Internet into every aspect of the company, both to reduce costs and to expand markets. With Six Sigma, there is heavy emphasis on analysis and results. Like other management concepts that get elevated to fad status, companies can now buy Six Sigma off the shelf and put it into operation at their own companies (Forrest 1996). Six Sigma approach cannot control events outside the company such as an economic crisis or collapsing demand. Lean Manufacturing ABM plays a crucial role in lean manufacturing allowing companies to reduce cost and improve productivity. The most visible difference in todays factories is the increased use of quality control. Although development of new technology has always been a U.S. strength, adoption of that technology in factories has not been as rapid as might be expected. Lean manufacturing focuses on the following activities: transportation, motion, inventory, waiting time, over-production and defective product. â€Å"The lean concept encourages the use of versatile machines that can be used for continuous and small-batch production. These machines may not necessarily be huge, but they must be flexible. The objective is to reduce cycle time† (Ndahi 16). For example, if a manufacturing process required a mixing, molding, and finishing operation, the old layout would place all the mixing machines together in one place or department, and all the molding and finishing machines would be similarly grouped. Workers usually did not move out of their department and learned how to operate only one type of equipment. â€Å"The use of versatile machines and the infusion of computer-integrated manufacturing (CIM) has allowed for flexibility in manufacturing design, process planning, machining, quality control, inspection, and inventory† (Ndahi 16). Discussion Section In modern economic conditions, ABM will be an effective solution to many organizations which try to improve service and product quality, reduce cost and remain competitive in dynamic markets. Companies can use different methods and elements of ABM which meet their organizational structure and needs. One feature of most of the changes in the manufacturing environment is that they came more from concepts or philosophies than from specific techniques. Of those concepts, one of the most pervasive is the idea of continuous improvement. â€Å"Competition in manufacturing exists because quality and cost are the most important factors to customers. Therefore, to maintain a competitive edge in the global market, lean manufacturers are continuing to pursue quality management practices and approaches for continuous improvement† (Ndahi 16). ABM is seen as the key to global competitiveness and the long-term survivability of the firm (Cokins 37). Within ABM, quality is seen as customer and environment driven. Modern production organizations should understand the impact of their actions on other organizations and see that their inability to improve quality and productivity affects the productivity of organizations dealing directly or indirectly with them. As a result, society suffers as productivity declines and companies are not able to provide more jobs. Thus a company should try to be responsive to its environment and show concern for societal needs and demands.   Today, ABM can be a strategic tool that goes beyond the present focus on direct products or services rendered. Activity-based costing seeks to identify activities that cause or drive costs (Cokins 39). Once these activities are identified, product costs are assigned according to the activities consumed (Caplan et al 51). Conclusion Modern manufacturing environment is an era of change in many ways. Whether the changes will be sufficient to meet the demands and beyond remains to be seen. Whatever the challenges in manufacturing, it is clear that managers need relevant, accurate, and complete cost information. Without such information, they will be unable to make the important decisions they face. The advantage of ABM is that it is customer and environment driven, with both factors considered in developing an effective quality program. Cost oriented focus and market-driven quality are often narrow, focusing primarily on the ability of a product or service to satisfy a customers direct need and improve companies profitability and market share. Works Cited Albright, Th., Sparr, R. Activity-Based Management for the Labor Intensive Manufacturer: A Field Study. Journal of Managerial Issues, 6 (2), 1994, p. 213. Bryan, L.L. Just-in-Time Strategy for a Turbulent World. The McKinsey Quarterly, 2002, pp. 17-20. Caplan, C., Melumad, N.D. Ziv, A. Activity-Based Costing and Cost Interdependencies among Products: The Denim Finishing Company. Issues in Accounting Education, 20 (1), 2005, p. 51. Cokins, G. Activity-based Cost Management: An Executives Guide, Wiley, 2001. Forrest, E. Activity-Based Management: A Comprehensive Implementation Guide. McGraw-Hill; 1996. Ndahi, H.B. Lean Manufacturing in a Global and Competitive Market. The Technology Teacher, 66 (3) 2006, pp. 14-19. Walton, Mary. Deming Management at Work. New York: Perigee, 1990.