Virtue is a Necessary Feature of Friendship - 871 Words

Friendship offers a basic good that is necessary in human life. But to what extent, if any, is virtue a necessary feature of a true friendship? A popular view, and one I agree with, is the highly moralized view, according to Cocking and Kennett, â€Å"friendship is an essential vehicle for moral development and improvement † (Cocking and Kennett, 280). In order to argue my view that virtue is a necessary feature, I will discuss Aristotle’s view of the best kind of friendship, reconstruct Cocking Kennett’s conception of the value of friendship and provide an example to show the difference in argument. In â€Å" The Nicomachean Ethics† Aristotle identifies three types of friendships: utility, pleasure, and virtue. He adopts a highly moralized view of friendship, believing the best type of friendship is one of virtue. These friendships arise between two good men with similar virtues. Friendships of utility form because of a good or benefit offered in the relationship. A Friendship of pleasure is established due characteristics, such as wit, which makes it pleasurable to be around one another. In both cases the â€Å"loved person is loved, but as providing some good or pleasure. Such friendships are easily dissolved, if the parties do not remain like themselves†¦ the love ceases† (144). These friendships of utility and pleasure are short lived, and therefore not the best type of friendship. Friendship formed out of virtue posses the qualities of utility, pleasure, but also of good. TheseShow MoreRelatedAristotle on Friendship1069 Words   |  4 Pagesof friendshi ps that exist in the Greek word philia (a broader definition of friendship than one might think), which are based off usefulness, pleasure, or goodness, the three reasons for liking something: friendships of utility, friendships of pleasure and complete friendships. In the beginning, Aristotle says that friendship is a virtue or at least involves virtue. It is necessary to life, since no one would choose to live without friends even if he had all other material goods. Friendships serveRead MoreFriendship Between Friendship And Friendship1405 Words   |  6 PagesFriendship is a form of virtue and is indispensable for human life since man is a social being. There are three conditions necessary for friendship to exist: mutual goodwill, awareness of the other’s feelings in their connection, and awareness of their goodwill and attitude toward the other. According to Aristotle there are three types of friendships corresponding to the three objects of love. The first two types are similar and interconnected; they are friendship based on mutual utility and friendshipRead MoreThe Issue Of Animal Cruelty1023 Words   |  5 Pagesdolphin. Both sources focus on the idea of the defining feature of man, and questions what is it that makes us human? Society is constantly abusing the idea of human superiority. Although humans have a distinctive feature, what gives one the right to be cruel to the other beings of the world, no matter what their function or their purpose in the world is? One must be careful not to abuse their power. One must use their practical and intellectual virtue to instill good moral values in other humans and otherRead MoreAristotle s Theory Of Virtue Ethics2060 Words   |  9 PagesWhy does Aristotle think friendship is a good? Is he right? Aristotle outlined a guide to ethics that sought, first and foremost, a degree of applicability that does not falter in its representations of humankind. Perhaps this is the reason that Aristotle plays close attention to one of humankinds most treasured and hard-wearing concepts - friendship. It would be fair to say that friendship has cemented a position as one of the most fundamental constituents that contribute to the phenomenon of dailyRead MoreThe Characteristics Of Characters In Crash By Paul Haggis709 Words   |  3 Pagesthat the divisions are only in the human heads. Besides, he is trying to prove that people are not good or bad; they just act according to the situation. Thus, all of the characters described in the movie have both good and bad features. The only example of moral virtues is a little girl, who wanted to sacrifice her life for the sake of her father. Believing in a magic power of an invisible bullet proof cloak, she became the miracle herself. Thus, undoubtedl y, she is the character for which viewersRead MoreEssay about Epic Conventions Applied in The Faerie Queene1711 Words   |  7 PagesThe Shepheardes Calender, as if a poet wants to be master in poetry, s/he has to abandon writing the basic forms of poetry such as pastoral and has to write an epic then his/her name will be written in the sky. Spenser deeply believed that it was necessary to construct an English, Christian Epic. The reason for this can be found within Sir Philip, An Apologie for Poetrie. It is Sydney’s desire to prove that the art of poetry is not a waste of time to Elizabethan society. By legitimizing poetry as aRead MoreFive MaAm, By Michelle Obama1002 Words   |  5 PagesYou’re on in five Ma’am,† the chairman of the Democratic National Committee whispers, covertly to the well-dressed woman quietly sitting next to him. The occupant grimly nods her careworn features, the embodiment of disinterest; Her mind, a grey mist that obscure her i nnermost thoughts like a sweeping, sullen, shroud. Michelle Obama, the senator’s wife would soon be known as Michelle Obama, the orator. The thought of delivering a requiem for her husband’s political career elicits such cynical mirthRead MoreAristotle on Justice2000 Words   |  8 Pagesgolden mean doctrine with respect to virtue. Without the identification of the deficient vice with respect to justice, then justice must not be a virtue of character. Due to considerations of time and length of this paper, I shall confine myself to addressing the initial criticism. I address both criticisms at length in Chapter 2 of my dissertation, entitled Just Friends: anInvestigation into the Social Theories of Aristotle and Epicurus on Friendship and Justice. Also,an extended versionRead MoreConfucianism And Its Positive And Negative Sides1908 Words   |  8 PagesKongzi, Mengzi, and Xunzi their beliefs and their ways of moral self-cultivation. I would also like to contrast Mengzi and Xunzi’s view on human nature. For the conclusion, I will explain my position on whether I agree or disagree with the central feature of Confucianism. There are three notable figures in Confucianism Kongzi, Mengzi and Xunzi. Kongzi better known as Confucius is the founder of Confucianism. Confucianism also known as Ruism, is a way of life taught by Confucius in the 6th-5th centuryRead MorePaper on Aristotle and Relationships at Work2275 Words   |  10 Pagesand contented with what they have. In particular, Aristotle explains his concepts on real happiness, virtue, deliberation, justice, and friendship which are the most important variables of civic relations. According to Aristotle, real happiness is not in pleasure, amusement, and entertainment, but it is in action that can be associated with virtue and highly moral way of living, since only virtue has true value for an individual and for those around him or her (Ostwald 25). The thinker also associates

Paper - 747 Words

REACTION PAPER IN NATURAL SCIENCE 2 (EARTH SCIENCE) â€Å"Modern Astronomy aims to find habitable planet other than Earth. Do you think these attempts will bear positive results? Offer some probable place where we can migrate to.† INTRODUCTION: We know of just one planet where life exists -- Earth. When we search for life outside our solar system we focus on finding planets with characteristics that mimic that of Earth, said Elisa Quintana, research scientist at the SETI Institute at NASAs Ames Research Center in Moffett Field, Calif. Using NASAs Kepler Space Telescope, astronomers have discovered the first Earth-size planet orbiting in the habitable zone of another star. The planet, named Kepler-186f orbits an M dwarf, or red†¦show more content†¦We are not sure if their atmospheres are suitable for us to people live. It may affect the health status of a certain individual. Furthermore, Astronomers cannot tell what the temperature of that certain planet because the temperature of a planet depends on its atmosphere. Lastly, what if there were invaders in that planet and try to invade us. There were be possibilities they will be the one to occupy our planet. It will result also that we will lose our planet. On the other hand, that habitable planet may also bear positive results. That habitable planet will be our second home. Because at the present, our planet Earth are undergo rapid growth of population. Our resources now are limited to sustain every individuals need. Maybe after 30 years, we may experience lacking of space, which result that we must migrate to other planet. It will serves us another place whom we can feel new atmosphere. Earth now is experiencing climate change, which results that our temperature varies over time. We are now suffering from air pollution due to the over population and bad habits. Our ozone layer that protects the earth surface is now at its critical condition. In general, a habitable planet bears negative and positive outcome to us people. It has an advantage and disadvantage effects. REFLECTION: When I am task to give my reaction about the said habitable planet, it gives the feeling of curiosity. It gives me interest toShow MoreRelated Paper761 Words   |  4 Pages In the 1790s members of the industry in both Paris and London were working on inventions to try to mechanise paper-making. In England John Dickenson produced the cylinder machine that was operational by 1809. Although useful for smaller enterprises, this lacked the large scale potential of the machine resulting from the invention of Nicholas-Louis Robert in Paris, which had a more complicated incubation period. The last of the early improvements to this machine were financed by the Fourdrinier brothersRead MoreReflection Paper836 Words   |  4 Pagesand integrating quotes. Before my papers were full of â€Å"she said† and â€Å"she would say†; which was boring and showed poor ability to lengthen my word choice. I also had a tendency to just throw quotes in and not integrate it into my writings. By the end of my English 101 class my papers began to present with words like â€Å"the author noted†, or â€Å"she stated† along with many other word choices and proper ways of using quotes. Here is an example from my final research paper: â€Å"Author Stephanie Jackson, a certifiedRead MoreOn Behalf of Paper1685 Words   |  7 PagesFor centuries, people have read and learned on paper. It has loyally served man as the ideal vehicle for conveying our thoughts, feelings, and ideas. In recent years, an opponent has risen: computers. The computer brought the world to our fingertips, to the palm of our hands, but is this competitor superior? Should we drop the written and printed empire that had dominated and quenched our thirst for knowledge for so long? Paper has served an ever-changing world well, constantly adapting and morphingRead MoreReflection Paper1317 Words   |  6 Pagesused to struggle with forming my thoughts into writing, let alone a paper. I was never confident with what I wrote. My writing had no greater purpose other than the assignment. My writing process included: writing my paper, proofreading it, and turning it in. Once the paper left my hands, it also left my mind. Throughout this course we worked with others, visited the writing lab, wrote critiques, and we were able to revise our papers. I believe that all of this is has caused me to grow greatly as aRead More History of Paper1180 Words   |  5 Pages The first historical mention of paper is 104 A.D. in China. The Empress of China at that time loved books and wanted to have a lot of them made. At the time everything was written on silk scrolls which were extremely expensive and time consuming to make. She wanted something cheaper and easier to use and so she asked one of her servants, a gentleman by the name of Tsi Lun to come up with an alternative. He worked for over nine years experimenting with different things and finally came up with hempRead MoreImportance Of Writing Paper870 Words   |  4 Pages Writing papers have not always been my favorite thing to do. The main reason why I detested writing papers, was because I considered my English horrible. English is not my native language and learning it was difficult i n my opinion. Especially, when as a child the only place where you could speak English was at school. Other than that, the only language I was allowed to speak at home was Spanish. Throughout the years I eventually got the hang of it, and at the beginning of fourth grade, I was placedRead MoreCharacteristics And Quality Of A Paper1062 Words   |  5 PagesChoosing the right paper is more complex and it requires more work than just picking any expensive sheet and keeping your fingers crossed. To choose the right paper, you should not choose one based on the highest quality available, or the most expensive one. Instead, you should choose your paper based on the paper size options, durability, finishing, color, the paper weight, price, availability, opacity, and brightness. To choose between the function and quality of a paper is not very easy. It isRead MoreSelf-Reflective Paper 838 Words   |  3 Pagesfixed. Although it was a process, I finally got around to clearly understanding what the objectives were for English 1302 and how to apply them to my papers for this course. The first objective that is given in the syllabus is to meet the requirement of 20 pages total by the end of the course. The objective includes being able to revise and edit papers in a proper fashion. There was a time where revising and editing did not seem important, however, it can make a significant difference in a grade.Read MoreRecycling Waste Paper11594 Words   |  47 PagesPaper recycling  is the process of recovering waste paper and remaking it into new paper products. There are three categories of paper that can be used as feedstocks for making recycled paper: mill broke, pre-consumer waste, and post-consumer waste.[1]  Mill broke  is paper trimmings and other paper scrap from the manufacture of paper, and is recycled internally in a  paper mill.  Pre-consumer waste  is material which left the paper mill but was discarded before it was ready for consumer use.  Post-consumer  wasteRead MoreCarabao Grass Paper17210 Words   |  69 PagesINTRODUCTION History Paper is believed to have originated in China sometime around A.D. 105. Its invention is credited to a Chinese artisan by the name of Tsai-Lun. Tsai Lun created the first type of paper by mixing macerated cellulose fiber with water. His method was simple. He beat rags to a pulp and diluted this with lots of water. He then drained the resultant mixture through a form of a sieve. The fibers matted together and, when it dried, formed what we know now as paper. This papermaking process

In this essay, I will be analysing a film called Example For Students

In this essay, I will be analysing a film called In this essay, I will be analysing a film called Fight Club, in terms of title, pictures, colours, layout, size of words, quotations language and audience. Fight is a conflict between two people or groups of people that might involve bodily contact while club is an establishment or building or regular event at which people dance to records. When put together as has been done in this poster it suggests a place or gathering where people fight, and therefore makes an audience think the film will be about a place where fights regularly occur. The pictures in this poster are the faces of a smiling man and an angry/sad man. The people in the poster look like thugs who might have had a conflict. The smiling face of the first man might suggest that he had a conflict with the second man with the sad face and was victorious. The photos remind me of a mug shot. The original colour of the poster was black and white, which might have been used to emphasise a word in the title of the film Fight. I think the effect of this is to create a dark atmosphere corresponding to the word Fight. In my opinion, the layout of the poster is very good. The pictures are in the middle with the quotations in large letters on top. The actors names written in large letters and other unimportant things are at the bottom. The first thing an audience sees in this poster, are the pictures. I think it might have been set out like this to attract the attention of the audience. In the poster, the quotations and the actors names are the largest because they are the most important informations and also, to attract the attention of the audience. Information such as the producers and marketing labels are the smallest words in the poster. They are the smallest because they are unimportant. Words like Howling Monster, Thrilling, and Clever in the poster make the film appear dangerous, exciting and thrilling. Metaphor is also used to show that the film is dangerous for example Howling Monster. Personification is also used to give an action impression for example A Howling Monster of A Movie that Virtually Sticks Its Ravening Snout out of The Screen and Bites You. The film is made to look big by using large letters for the first quotation that is right on top of the poster. In the poster, the quotation sources are stated to show recommendation by top movie and news sources. In the poster, there was a reference to the director of another film being the director of Fight Club. This is to take the audiences attention back to the film and encourage them to see Fight Club if the film Seven was good. I think the people the film is targeted at are definitely not kids. I think it is for people between the ages of eighteen and above and of male gender. The title Fight Club suggests the film is about a fight arena. The hooks in the poster are the pictures and are similar to mug shots. The original colour of the poster was black and white and the words and pictures are evenly distributed. The important information is in large letters while the unimportant information is in small letters. In my opinion, the poster is good and effective as an advertisement because it is very informative and well structured.

Case Study Lending And Returning Processes -Myassignmenthelp.Com

Question: Discuss About The Case Study Lending And Returning Processes? Answer: Introducation The concept of Cost Accounting is considered as a major aspect for the manufacturing business organizations. In the process of cost accounting, accounts use to record, classify, analyze, summarize, allocate and evaluate all possible courses of actions for controlling production costs that contributes to higher profitability (Drury 2013). Over the years, two major costing system used by the companies are Activity based Costing (ABC) and Traditional costing. However, in the recent years, companies have become more interest in the adoption of a new costing system that is Time Driven Activity Based Costing (TDABC). In the recent years, companies are facing various difficulties while using the most popular costing system, tradition costing. Thus, for avoiding the setbacks of traditional costing and ABC, Robert S. Kaplan and Steven R. Anderson introduces the process of TDABC in the year 2004. This report aims to analyze and evaluate different aspects of TDABC in order to establish its suit ability in one an Australian manufacturing organization (Christ and Burritt 2015). For this reason, Australian Paper Pty Ltd is selected. Different parts of this report analyze the importance aspects of TDABC like its decryption, features, its differences with traditional costing and ABC and its suitability in the selected organization. Client Firms Description Australian Paper Pty Ltd make commenced their business organization in year of 1938. Australian Paper Pty Ltd is a vertically integrated manufacturing organization. The main operation of the company is the production of pulp, paper, envelope and stationary products. In addition, Australian Paper Pty Ltd also involves in the manufacture of office and printing papers, sack, bag, lightweight packaging and industry paper, Kraft linerboard and cardboard cartoon. As per the providing situation, the CEO of Australian Paper Pty Ltd wants to know the suitability of TDABC in their manufacturing operation (australianpaper.com.au 2018). Time Driven Activity Based Costing (TDABC) As per the earlier discussion, the development of TDABC has been done for overcoming the difficulties of traditional costing and ABC. In the operation process of TDABC, organizational managers use to directly assign the cost of resources with the cost objects and it is done with the help of two sets of estimates; they are cost per time unit for the resource supply capacity to the activities of cost and required time unit estimation for performing the production activities. After that, organizational managers are required to follow six specific steps for the computation of various cost activities under TDABC (Christ and Burritt 2015). In the first step, the identification of the services and the activities is done. In the second step, managers are required to do the estimation of total cost of each resource group. The third step involves in the estimation of practical time capacity for each group of resource. In the fourth step, the calculation of unit cost is done for each resource g roup. The fifth step is to determine the estimated time for each activity. The last step managers need to multiply the unit cost of each resource group by the estimated time of the activities (Porter and Lee 2013). Features TDABC has some major features in the cost accounting and all they are discussed below: The process of TDABC makes it easier in assigning the cost of different manufacturing activities of the organizational accountants. It is because TDABC takes less time in working than other costing approaches. Organizational managers can easily do the integration of TDABC with the existing Enterprise Resource Planning (ERP) system of the organizations that has a positive impact on the manufacturing process (Emblemsvg and Bras 2012). The implementation of TDABC assists the production managers in the easy and accurate generation of month production report. Under TDABC, the organizational managers become in full utilization of the production or manufacturing capacity of the companies and it makes TDABC more efficient than other costing system. With the implementation of TDABC in the organizations, managers become to forecast the demand of resources in an effective manner (Raeesi and Amini 2013). Managers can bring positive changes in the existing costing model with the help of TDABC and it does not require large expenditure. In the presence of TDABC, organizational managers become able to possess small but crucial information for solving different kinds of manufacturing related problems in the companies. Most importantly, the implementation process of TDABC in the manufacturing firms needs complying with simple steps. IN addition, TDABC can be implemented in any kind of organization irrespective of size of the companies. These are the major features of TDABC (Kaplan et al. 2014). Differences Many differences can be seen between TDABC with ABC and traditional costing method. The following discussion shows the difference of TDABC with other two major costing methods: Differences between TDABC and ABC The incorporation of ABC was done as a reply of American accounting standards inaccurate method of cost accounting. The main area that ABC deals with is related with what the organizational managers have done in cost accounting rather that what they have spent (Tsai et al. 2012). At the same time, the technique of TDABC involves in the identification of each departments production capacity and for making the allocation of these costs of resource group for the achievement of cost objectives based on the time required for performing each cost activity. Under the techniques of TDABC, one can identify a number of cost drivers and cost pool in the production process. Cost pool refers to the total cost associated with a particular production activity and cost driver refers to a feature of ABC affecting the performance and cost of the production activities (Langmaak et al. 2013). In case of the decline in the demand of work in any production department, the strategies of TDABC assists the o rganizational managers in the estimation of required quality of the resources released. Thus, with the help of time equation, TDABC has the ability to capture the characteristics of cost activities. The processes of TDABC helps in the managers to assign the indirect costs with various cost activities and cost objectives. At the same time, cost drivers provide assistance in the allocation of indirect resource expenses among the organizational cost activities. Moreover, different techniques of TDABC provide help in cost and time assignment according to the objectives of each activity. Apart from this, TDABC and ABC follows different six steps for the cost computation (zkan and Karaibrahimo?lu 2013). Thus, the above discussion indicates towards the existence of major differences between TDABC and ABC. Differences between TDABC and Traditional Costing Approach One of the major differences between TDABC and traditional costing is the lack of simplicity. The costing approach of traditional costing is easy and simple where TDABC operates in a complex way. Under the approach of traditional costing, a requirement of cost objective and used up resources can be seen for the purpose to evaluate different cost activities (Weygandt, Kimmel and Kieso 2015). However, the situation is different in case of TDABC as different cost activities have dependency on used activities for achieving the cost objective. It has been seen that the companies with large amount of overheads and large number of miscellaneous products have the tendency of the adoption of TDABC and it is adopted out of the requirement of effective and accurate method for managing the production costs. Under the techniques of traditional costing method, organizational managers use to use single overhead pools and they are unable for the accurate and true calculation of manufacturing costs ( Laudon and Laudon 2016). Moreover, under the techniques of traditional costing, managers use to allocate cost objectives on random basis based machine hours or labor hours and this aspect differs in TDABC. TDABC wants the inclusion of identifiable products; but traditional costing requires the inclusion of different expenses like salaries, depreciation and many others. Under traditional costing approach, managers calculate the total cost of production after the ending of the whole production process. However, in case of TDABC, feedbacks of the customers are used for the determination of total cost of production. Most importantly, it has been seen that the implementation of TDABC helps the organizational managers in the reduction of cost of production so that profitability can be maximized (Cooper 2017). Hence, the above discussion is the evidence that there are clear differences between TDABC and traditional costing approach. Analysis of the Suitability of TDABC in Client Firm The above discussion shades light on different factors of TDABC like features, definitions and differences. Now, it is required to determine whether Australian Paper Pty Ltd should adopt TDABC in their production process or not. The following discussion shows the reasons for suitability of TDABC in the company: The implementation of TDABC in the companies helps the managers in creating proper insight about various cost activities of the firms. It needs to be mentioned that this acquired information about the cost activities has essential part to play in the process of strategic decision- making process of the companies in order to bets run the manufacturing process. Moreover, the absence of TDABC make the managers unable to analyze the impact of individual activities on the profitability of the companies (McLaughlin et al. 2014). The implementation of TDABC in the manufacturing organizations makes the distinction possible between uses capacity and supplied capacity. The management of the companies can get effective insight about cost management with the process to calculate required time for continuing different activities and the process of connecting them with cost calculation. It helps in the effective use unused capacity. In addition, TDABC provides the companies with the idea about the places requiring additional workload (ker and Ad?gzel 2016). The functions of TDABC takes into consideration all the areas of enterprise resource planning that leads to the effective following of accurate costs from the order transactions. With the implementation of TDABC, managers can get effective insight about the processes of cost distribution to the customers so that profitability analysis relationship can be empowered (Akhavan, Ward and Bozic 2016). The implementation of TDABC plays an important role in right decision-making process of the organizations as TDABC makes it possible for the managers to identify complex business processes. The presence of TDABC plays an integral part for the opportunity cost identification so that the efficiency of the whole production process can be increased. Moreover, production capacity can be increased with the assistance of TDABC. In TDABC, it is possible for the update of the whole cost management model based on the company requirement. It can be observed from above that TDABC provides companies with many advantages. In case of Australian Paper Pty Ltd, the implementation of TDABC will increase the output from the production process as it will reduce the overall production cost. Moreover, TDABC will be majorly responsible for increasing the efficiency of the overall production process of Australian Paper Pty Ltd. Apart from this, in the presence of TDABC, the management of the company will be able to acquire effective insight regarding the nature of cost of the production process. The managers of Australian Paper Pty Ltd can integrate TDABC with other processes like ERP and others (Siguenza-Guzman et al. 2014). Conclusion As per the above discussion, it can be observed that the modern form of cost accounting is TDABC. Some of the important features of TDABC are the easy nature for assigning different cost activities, the easy integration with existing models like ERP and others. The above discussion highlights towards the difference of TDABC from traditional costing approach and ABC. The analysis proves the superiority of TDABC over ABC due to its flexibility to implement in any companies and companies having large amount of overheads and products. In addition, efficiency of TDABC can be seen over traditional costing approach in the allocation of total cost among the cost activities. The above discussion shows that TDABC helps the management of the companies in the strategic decision-making process and provides the managers with proper insight about various cost activities. Most importantly, the implementation of TDABC helps the managers in the reduction of overall production cost so that overall prof itability of the companies can be increases. Hence, based on the whole study, it can be concluded that the implementation of TDABC in Australian Paper Pty Ltd will be suitable for the production operation of the company. References Akhavan, S., Ward, L. and Bozic, K.J., 2016. Time-driven activity-based costing more accurately reflects costs in arthroplasty surgery.Clinical Orthopaedics and Related Research,474(1), pp.8-15. Australian Paper. (2018).What we do - Australian Paper. [online] Available at: https://www.australianpaper.com.au/about-us/what-we-do/ [Accessed 21 Jan. 2018]. Christ, K.L. and Burritt, R.L., 2015. Material flow cost accounting: a review and agenda for future research.Journal of Cleaner Production,108, pp.1378-1389. Cooper, R., 2017.Target costing and value engineering. Routledge. DRURY, C.M., 2013.Management and cost accounting. Springer. Emblemsvg, J. and Bras, B., 2012.Activity-based cost and environmental management: a different approach to ISO 14000 compliance. Springer Science Business Media. Kaplan, R.S., Witkowski, M., Abbott, M., Guzman, A.B., Higgins, L.D., Meara, J.G., Padden, E., Shah, A.S., Waters, P., Weidemeier, M. and Wertheimer, S., 2014. Using Time?Driven Activity?Based Costing to Identify Value Improvement Opportunities in Healthcare.Journal of Healthcare Management,59(6), pp.399-413. Langmaak, S., Wiseall, S., Bru, C., Adkins, R., Scanlan, J. and Sbester, A., 2013. An activity-based-parametric hybrid cost model to estimate the unit cost of a novel gas turbine component.International Journal of Production Economics,142(1), pp.74-88. Laudon, K.C. and Laudon, J.P., 2016.Management information system. Pearson Education India. McLaughlin, N., Burke, M.A., Setlur, N.P., Niedzwiecki, D.R., Kaplan, A.L., Saigal, C., Mahajan, A., Martin, N.A. and Kaplan, R.S., 2014. Time-driven activity-based costing: a driver for provider engagement in costing activities and redesign initiatives.Neurosurgical focus,37(5), p.E3. ker, F. and Ad?gzel, H., 2016. Time?driven activity?based costing: An implementation in a manufacturing company.Journal of Corporate Accounting Finance,27(3), pp.39-56. zkan, S. and Karaibrahimo?lu, Y.Z., 2013. Activity-based costing approach in the measurement of cost of quality in SMEs: a case study.Total Quality Management Business Excellence,24(3-4), pp.420-431. Porter, M.E. and Lee, T.H., 2013. The strategy that will fix health care.Harvard business review,91(10), pp.1-19. Raeesi, R. and Amini, A., 2013. DEVELOPING A GREY ACTIVITY BASED COSTING (G-ABC) METHOD TO CAPTURE THE INHERENT UNCERTAINTY IN IDENTIFYING COST DRIVERS'CONSUMPTION RATES.Academy of Accounting and Financial Studies Journal,17(2), p.41. Siguenza-Guzman, L., Van den Abbeele, A., Vandewalle, J., Verhaaren, H. and Cattrysse, D., 2014. Using Time-Driven Activity-Based Costing to support library management decisions: A case study for lending and returning processes.The Library Quarterly,84(1), pp.76-98. Tsai, W.H., Shen, Y.S., Lee, P.L., Chen, H.C., Kuo, L. and Huang, C.C., 2012. Integrating information about the cost of carbon through activity-based costing.Journal of Cleaner Production,36, pp.102-111. Weygandt, J.J., Kimmel, P.D. and Kieso, D.E., 2015.Financial Managerial Accounting. John Wiley Sons