Advanced management accounting Essay Example | Topics and Well Written Essays - 1500 words - 1

Propelled the executives bookkeeping - Essay Example This will help the administration in receiving remedial measure. This likewise incorporates regulatory control which includes laws, guidelines, standards, standard techniques. The subsequent classification manages individual control, social control and conduct control. The executives control framework fills in as language and aides in correspondence framework. The board control framework additionally assumes the job of move evaluating for playing out the key elements of the association. The board control framework can be successfully structured and actualized if there is devotion and responsibility in the top level officials (Giraud, Zarlowski, Saulpic, Lorain, Fourcade and Morales, 2007). The less inclusion, less activity and furthermore less enthusiasm for the exercises among the top level officials will lead the top administration in occupying its consideration regarding different zones, which isn't appropriate for the smooth running of the association. The Organization’s which finishes there venture in time sets up its financial plan and satisfaction of the upkeep of value is considered as an effective organization or association (NOEVERMAN, 2007). In this manner if the association can't finish its venture in time can lead or go about as a test for conveyance of undertaking in time. Absence of cross †utilitarian correspondence Successful correspondence is a fundamental capacity for trading of data between the individuals in the association. It fills in as a hotspot for trading of thoughts (Arsh, 2010). The progressions that are embraced in the association must be obviously conveyed among the people in the association and furthermore give the method of reasoning to the progressions experienced by the association (Neale and McElroy, 2004). The association should plainly characterize the advantages that the association anticipates from the venture and the difficulties or obstructions towards getting those advantages (Malmi and

Identify the Current Legislation, Guidelines, Policies and Procedures Essay Sample free essay sample

Defending is the term that has supplanted the term Child Protection. It incorporates progressing children’s wellbeing and open help each piece great as ensuring kids when abuse occurs. It has only been created in the previous 50 mature ages. furthermore, the interest for improved resolution law has been featured by occurrences, for example, Maria Colwell ( 1973 ) and Victoria Climbie ( 2000 ) as these occasions demonstrated failings in processs. The United Nations Conventions on the Rights of the Child ( 1989 ) is a worldwide homo rights agreement that allows all children a far reaching set of rights. The show has 54 articles and it sets out in thing what each child needs to hold for a safe. cheerful and satisfied adolescence. Article 19 regions children’s rights to be ‘protected from all signifiers of physical or mental power. hurt or abuse. dismiss or careless intercession. abuse or advancement. counting sexual abuse’ . The United realm joined to the sett lement in 1990 and all UN areas separated from the United States and Somalia have now formally affirmed the show and are will undoubtedly actualize resolution law which underpins every one of the articles. The Children’s Act 1989 recognizes the obligations of guardians and experts who must work to ensure the security of the child ; it alludes to shielding in regions 47 and 17. Segment 47 regions that the neighborhood approval has a duty to investigate when ‘they have reasonable reason to gather that a child who lives. or on the other hand is found. in their nation is persevering. or then again liable to persevere. significant harm’ . Area 147 regions that administrations must be placed into topographic point by nearby governments and advance the open help of children inside their nation who are in need’ . The Education Act 2002 requires school directing natural structures. neighborhood guidance governments and more remote guidance foundations to do understandings to defend and propel the open help of children. The Children Act 2004 gives the legitimate model to Every Child Matters which was the government’s reaction to Victoria Climbie request study and in twist prompted the Children Act 2004. It incorporates the interest for * administrations to work all the more intently. arranging a join administration * a typical examination model to help the early assignment of interest * a mutual database of data which is applicable to the security and open help of children * prior help for guardians who are sing employments The Sexual Offenses Act 2003 was acquainted with update the resolution law partner to offenses against kids. It incorporates the offenses of planning. abuse of spot of trust. dealing. what's more, screens offenses submitted by British residents while abroad. It other than refreshed the Sex Offenders Act 1997 to amplify the observing of transgressors on the sex offenders’ library. The Department for Education ( DfE ) offers strategy counsel for nearby governments and schools. The two boss insight strategies are Working Together to Safeguard Children ( 2010 ) and What to make on the off chance that you are concerned a child is being mishandled ( 2006 ) . Cooperating to Safeguard Children ( 2010 ) sets out how organizations and people should cooperate to defend and propel the open help of children and juvenile individuals in congruity with the Children Act 1989 and the Children Act 2004. Cooperating is routed to practicians and cutting edge executives who have exceptional obligations for protecting and propelling the open help of children. furthermore, to senior and operational executives in: ? organizations that are liable for appointing or providing administrations to kids. youthful individuals. what's more, adults who are guardians/carers ; and ? organizations that have a particular obligation for defending and propelling the open help of children and youthfu l individuals. The Guidance was modified after Lord Lamings study. The Protection of Children in England: A Progress Report. in March 2009. furthermore, distributed in 2010. What to make in the event that you are stressed a child is being manhandled ( 2006 ) gives best example guidance to the individuals who work with kids so as to shield their open help. It other than contains a supplement to help practicians with the lawful issues affecting the sharing of data. The guidance gives general data to anybody whose work carries them into contact with children and families. focusing unconventionally on the individuals who work in cultural consideration. health. guidance and condemnable justness administrations. Tending to issues affecting every one of these imprint crowds. the papers lineations: * what you should make on the off chance that you have worries about a child’s open help * what will go on one time you have educated individual about those worries * what more remote part you might be asked or expected to do to the strategies of evaluation. arranging. working with kids. also, reconsidering that work. The advice is went with stream diagrams fol lowing the procedure from referral. beginning examination. exigency activity that may require to be taken. through to what occurs after a plan treatment and child insurance reappraisal gathering. Shielding Children and Safer Recruitment in Education ( 2007 ) sets out the obligations of every single nearby government. schools and Further Education ( FE ) universities in England to protect and propel the open help of children and youthful individuals. It sets out enrolling best example. some supported by rule law. for the school. neighborhood approval. also, FE guidance areas. This incorporates verifying processs and Criminal Record Bureau ( CRB ) checks. After the Soham slayings. the guidelines were changed. â€Å"Enhanced† checks other than uncover where a man has been researched by constabularies yet there has been no solid conviction. Anybody working in a school would other than be checked against the Independent Safeguarding Authority’s ( ISA ) banned rundown. a database of individuals considered unsatisfactory to work with kids. â€Å"Under no fortunes should a willful who has non acquired a CRB Disclosure be left solo with kids. † the Department for Education rules region. Anybody working in a school would other than be checked against the Independent Safeguarding Authority’s ( ISA ) banished list. a database of individuals considered unacceptable to work with children and â€Å"Under no fortunes should an intentional who has non acquired a CRB Disclosure be left solo with children† . Schools must create arrangements using these and different rules that ensure the wellbeing. security and prosperity of their understudies. These will put out the obligations of staff and the processs that they should follow. These approaches can be independent I. e. Defending Policy. Solid furnishing Policy or one arrangement I. e. Wellbeing and Safety Policy. These must incorporate regions which spread * defending and securing and processs on portraying * e-wellbeing * terrorizing. counting digital intimidationSchools have an obligation to:†¢ know. bolster and secure children who are distinguished as being at more prominent danger †that is. on the ‘at danger register’ †¢ delegate. keep up records and segment fitting data with different agencies. †¢ watch for marks that abuse might be go oning. modifications in children’s conduct or inability to blast. also, allude any worries †¢ give opportunities to proficient planning of all staff partner to Safeguarding †¢ put into topographic point strategies and security frameworks for e-learning exercises. for delineation. flexibly groundwork for children and utilization sifting bundle †¢ create children’s awareness and their perception of what is satisfactory and non adequate practices. counting while using the Internet The Byron Review ( 2008 ) gave an account of the risks to kids from presentation to possibly destructive or unseemly stuff on t he internet and in computer games. what's more, gave counsel on how they ought to be ensured. There must other than be a named individual from staff with impossible to miss obligations for protecting children and for e-wellbeing. Shielding is an extremely of import issue when working with Children and Young People. It is of import that all individuals working with kids and youthful individuals are insightful of the rule law. rules and approaches on protecting including e-security.

Beyond The Birds And The Bees 4 Educational Books On Sex

Beyond The Birds And The Bees 4 Educational Books On Sex Sexual education. It seems that no matter how great or thorough the curriculum your eighth grade phys ed/health/science teacher used there’s still something you have questions about. Maybe it’s because your educator focused on cisgender straight folks. Maybe it’s because you overheard someone at brunch mention a body part that you didn’t even know existed. Whatever the reason we’ve all got questions and thankfully there are books to give us some answers. To get you started here are four books about topics that might not have been covered back in eighth grade. Girl Sex 101  (Allison Moon and kd diamond) When Girl Sex 101 came out earlier this year it felt like everyone but my grandmother was talking about it. I finally got a copy last week and now I get what all the hubbub was about. Allison Moon’s anecdotal, warm writing style combined with kd diamond’s bold illustrations come together to create a smart and accessible guide that covers a whole wide range of topics from safer-sex to harnesses to consent. On both personal and professional notes I appreciate Moon’s commitment to including trans women in a book about girl/girl sex. While her effort to be inclusive did at times produce some awkward phrasing this book is miles ahead of most of its competitors; in part because she places cis and trans experiences together instead of putting trans women in one chapter and focusing the rest of the book on cis women. Short essays from other educators and activists (such as Tobi Hill-Meyer, Nina Hartley, and Claudia Astorino) are sprinkled throughout. Fucking Trans Women: A Zine About The Sex Lives Of Trans Women  (Mira Bellweather) I’m going to skip over my whole “READING THIS WAS A WAVE OF WONDERFUL REAFFIRMING EMOTIONS”-spiel and just give you the facts: Originally published as a zine FTW was the first book (or at least the first I can find that gained wide recognition) to address the sex lives of trans women. Part how-to guide, part philosophizing on sex and bodies this book addresses questions that I, an actual transsexual lady, didn’t even know I had. If you enjoy FTW you’ll be happy to hear that there’s a second volume of the zine that’s supposed to be showing up sometime soon. Come as You Are: The Surprising New Science that Will Transform Your Sex Life  (Emily Nagoski) This is not the first time Come As You Are has been recommended on Book Riot but I’m just going to bring it back because it has so much great information packed into it. In light, jargon-free language Nagoski tackles cultural assumptions about how women’s brains react to sex and offers up new ways of understanding sex drive, arousal, and more. As you read Come As You Are, Nagoski’s years as an educator really come through as she works to break things down into easy to understand pieces with examples, analogies, and quick worksheets that come together to give us a better understanding of our bodies and our sexual identities. (I am going to add that this book is built on studies and experiments done with cisgender women which may be frustrating for some readers. Nagoski does acknowledge the way in which research has focused on cis women but I’ll allow the trans readers out there to decide for themselves how they feel about her language and framing.) The Seductive Art of Japanese Rope Bondage (Midori and Craig Morey) For many people who are looking to include ropework in their sex lives, the beautiful and intricate suspensions and knots found online can make this art seem like a daunting challenge. Thankfully, Midori is here to breakdown that fear and get us started. When people come into the sensuality shop I work at looking to get started with rope I have no hesitation about putting this book into their hands. Midori is a widely acknowledged expert in her field who has years of experience with safe and gorgeous rope bondage. She starts off the book with a thorough introduction that situates this art in a historical context and makes it clear that with The Seductive Art of Japanese Rope Bondage she’s offering a guide to practical rope bondage that the reader can use at home. While this book won’t make you a master of rope bondage, it will teach you the basics, give you some fun new things to incorporate into your sex life, and help you build a strong foundation to continue upon. Sign up for True Story to receive nonfiction news, new releases, and must-read forthcoming titles.

A Dolls House, a Play by Henrik Ibsen Quotations

A Dolls House is a famous and controversial play by Henrik Ibsen. Here are a few key quotes from A Dolls House. Is that my little lark, twittering out there?...When did my squirrel come home?(Helmer, Act 1) There can be no freedom or beauty about a home life that depends on borrowing and debt.(Helmer, Act 1) Its a sweet little bird, but it gets through a terrible amount of money. You wouldnt believe how much it costs a man when hes got a little song-bird like you!(Helmer, Act 1) Yes—some day, perhaps, after many years, when I am no longer as pretty as I am now. Dont laugh at me! I mean, of course, when Torvald is no longer as devoted to me as he is now; when my dancing and dressing-up and reciting have palled on him then it may be a good thing to have something in reserve.(Nora, Act 1) Still it was really tremendous fun sitting there working and earning money. It was almost like being a man.(Nora, Act 1) I should just love to say—Well, Im damned!(Nora, Act 1) Hasnt a daughter the right to protect her dying father from worry and anxiety? Hasnt a wife the right to save her husbands life? I dont know much about the law, but Im quite certain that it must say somewhere that things like that are allowed.(Nora, Act 1) Many a man can save himself if he admits hes done wrong and takes his punishment.(Helmer, Act 1) An atmosphere of lies like that infects and poisons the whole life of a home. In a house like that, every breath that the children take is filled with the germs of evil.(Helmer, Act 1) Almost everyone who has gone to the bad early in life has had a deceitful mother.(Helmer, Act 1) To be able to be free from care, quite free from care; to be able to play and romp with the children; to be able to keep the house beautifully and have everything just as Torvald likes it!(Nora, Act 1) Your squirrel would run about and do all her tricks if you would be nice, and do as she wants...Your skylark would chirp about in every room, with her song rising and falling.(Nora, Act 2) It is no use lying to ones self.(Rank, Act 2) A wonderful thing is going to happen!(Nora, Act 2) Nora, darling, youre dancing as if your life depended on it!(Helmer, Act 2) When I lost you, it was as if all the solid ground went from under my feet. Look at me now—I am a shipwrecked man clinging to a bit of wreckage.(Krogstad, Act 3) When youve sold yourself once for the sake of others, you dont do it a second time.(Mrs. Linde, Act 3) Someone to work for and live for—a home to bring comfort into. That I will do, indeed.(Mrs. Linde, Act 3) Why shouldnt I look at my dearest treasure?—at all the beauty that is mine, all my very own.(Helmer, Act 3) One cant have anything in this life without paying for it.(Rank, Act 3) At the next fancy-dress ball I shall be invisible...There is a big black hat—have you never heard of hats that make you invisible? If you put one on, no one can see you.(Rank, Act 3) Do you know, Nora, I have often wished that you might be threatened by some great danger, so that I might risk my lifes blood, and everything, for your sake.(Helmer, Act 3) The black, cold, icy water. Down and down, without end—if it would only end.(Nora, Act 3) From this moment happiness is not the question; all that concerns us is to save the remains, the fragments, the appearance.(Helmer, Act 3) I have existed merely to perform tricks for you, Torvald. But you would have it so. You and papa have committed a great sin against me. It is your fault that I have made nothing of my life...Our home has been nothing but a playroom. I have been your doll-wife, just as at home I was papas doll-child; and here the children have been my dolls. I thought it great fun when you played with me, just as they thought it great fun when I played with them. That is what our marriage has been, Torvald.(Nora, Act 3) If Im ever to reach any understanding of myself and the things around me, I must learn to stand alone. Thats why I cant stay here with you any longer.(Nora, Act 3) I have another duty equally sacred...My duty to myself.(Nora, Act 3) That I dont believe any more. I believe that first and foremost I am an individual, just as you are.(Nora, Act 3) You dont talk or think like the man I could bind myself to. When your first panic was over—not about what threatened me, but about what might happen to you—and when there was no more danger, then, as far as you were concerned, it was just as if nothing had happened at all. I was simply your little songbird, your doll, and from now on you would handle it more gently than ever because it was so delicate and fragile. At that moment, Torvald, I realized that for eight years Id been living her with a strange man and that Id borne him three children. Oh, I cant bear to think of it—I could tear myself to little pieces!(Nora, Act 3)

Biology Prefixes and Suffixes Index

Have you ever heard of pneumonoultramicroscopicsilicovolcanoconiosis? This is an actual word, but dont let that scare you. Some science terms can be difficult to comprehend: By identifying the affixes -- elements added before and after base words -- you can understand even the most complex terms. This index will help you identify some commonly used prefixes and suffixes in biology. Common Prefixes (Ana-): indicates upward direction, synthesis or buildup, repetition, excess or separation. (Angio-): signifies a type of receptacles such as a vessel or shell. (Arthr- or Arthro-): refers to a joint or a junction that separates different parts. (Auto-): identifies something as belonging to oneself, occurring within or occurring spontaneously. (Blast- , -blast): indicates an immature developmental stage. (Cephal- or Cephalo-): referring to the head. (Chrom- or Chromo-): denotes color or pigmentation. (Cyto- or Cyte-): regarding or relating to a cell. (Dactyl-, -dactyl): refers to a digit or tactile appendages such as a finger or toe. (Diplo-): means double, paired or twofold. (Ect- or Ecto-): means outer or external. (End- or Endo-): means inner or internal. (Epi-): indicates a position that is above, on or near a surface. (Erythr- or Erythro-): means red or reddish in color. (Ex- or Exo-): means external, out of or away from. (Eu-): means genuine, true, well or good. (Gam-, Gamo or -gamy): refers to fertilization, sexual reproduction or marriage. (Glyco- or Gluco-): pertains to a sugar or a sugar derivative. (Haplo-): means single or simple. (Hem-, Hemo- or Hemato-): denoting blood or blood components (plasma and blood cells). (Heter- or Hetero-): means unlike, different or other. (Karyo- or Caryo-): means nut or kernel, and also refers to the nucleus of a cell. (Meso-): means middle or intermediate. (My- or Myo-): means muscle. (Neur- or Neuro-): referring to nerves or the nervous system. (Peri-): means surrounding, near or around. (Phag- or Phago-): pertaining to eating, swallowing or consuming. (Poly-): means many or excessive. (Proto-): means primary or primitive. (Staphyl- or Staphylo-): referring to a cluster or bunch. (Tel- or Telo-): denoting an end, extremity or final phase. (Zo- or Zoo-): pertaining an animal or animal life. Common Suffixes (-ase): denoting an enzyme. In enzyme naming, this suffix is added to the end of the substrate name. (-derm or -dermis): referring to tissue or skin. (-ectomy or -stomy): pertaining to the act of cutting out or the surgical removal of tissue. (-emia or -aemia): referring to a condition of the blood or the presence of a substance in the blood. (-genic): means giving rise to, producing or forming. (-itis): denoting inflammation, commonly of a tissue or organ. (-kinesis or -kinesia): indicating activity or movement. (-lysis): referring to degradation, decomposition, bursting or releasing. (-oma): indicating an abnormal growth or tumor. (-osis or -otic): indicating a disease or abnormal production of a substance. (-otomy or -tomy): denoting an incision or surgical cut. (-penia): pertaining to a deficiency or lack. (-phage or -phagia): the act of eating or consuming. (-phile or -philic): having an affinity for or strong attraction to something specific. (-plasm or -plasmo): referring to tissue or a living substance. (-scope): denoting an instrument used for observation or examination. (-stasis): indicating the maintenance of a constant state. (-troph or -trophy): pertaining to nourishment or a method of nutrient acquisition. Other Tips While knowing suffixes and prefixes will tell you much about biological terms, its helpful to know a few other tricks for deciphering their meanings, including: Breaking down words: Breaking down biological terms into their component parts can help you decipher their meanings.Dissections: Just as you might dissect a frog to separate (it) into pieces, as Merriam-Webster explains, you can also break down a biological term to expose its several parts for scientific examination.

John’s Descriptions Free Essays

Jon’s descriptions may be defined as the only Revelation that describes Antichrist. It is known that this word is not used in other Revelations. Religious communities are interested in revealing who Antichrist is and what influence he has had on religious development and bible compilation. We will write a custom essay sample on John’s Descriptions or any similar topic only for you Order Now However, Apostle John is the only person who pays attention to Antichrist. John writes that Antichrist is coming: â€Å"Little children, it is the last hour; and as you have heard that the Antichrist is coming, even now many antichrists have come, by which we know that it is the last hour. They went out from us, but they were not of us; for if they had been of us, they would have continued with us; but they went out that they might be made manifest, that none of them were of us†. (1 John 2:18, 19) When John was writing the movement was already present and, therefore, John uses present to prove that the last hour has come. John defines ‘antichrists’ as ex-church member who has abandoned their faith. It means that Antichrist was a Christian, but it was no single individual. Antichrist is liar who denies Jesus the Christ, as well as Father and the Son. John writes that he is not pleased with such people as they have betrayed the real faith. The God can’t be a spirit that denies Jesus Christ. Such spirit is Antichrist and he is present in the world: â€Å"For many deceivers have gone out into the world who do not confess Jesus Christ as coming in the flesh. This is a deceiver and an antichrist†. (2 John 1:7) The teachings of Antichrist aimed at showing that Jesus had not come in the flesh. Many people believed that Christ was divine, but erroneous belief that flesh was evil prevented them from faith expansion. John argues that humanity and divinity of Jesus Christ are central to Christian faith. How to cite John’s Descriptions, Papers

Crocs Case Study free essay sample

The ability to fulfill orders based off of true and current demand is the staple of the Crocs supply chain. The flexibility in the Crocs supply chain has been in the company’s ability to provide additional products within the same season of release by not requiring their customers to order one time for the season and months in advance (Marks, Holloway, Lee, Hoyt, Silverman, 2011, para. 11). However, this design is not without dependency for a demand for the product. In its current structure, this supply chain is designed for continuous periods of demand. There is a lack of a strong contingency plan for periods of lower than anticipated demand or unforeseen disturbances, such as a recession (Suresh, 2013, para. 6). In order for Crocs to continue to grow and for the Crocs supply chain to remain successful during both periods of low and high demand, Crocs will need to centralize its facilities and continue to either own or run their partner’s operations with the assistance of a developed ERP system. We will write a custom essay sample on Crocs Case Study or any similar topic specifically for you Do Not WasteYour Time HIRE WRITER Only 13.90 / page Crocs began in 2002 selling out of a warehouse in Florida and turned into a multi-country, multi-building, multi-partner supply chain (Marks et al, 2011, para. The first edition of the Crocs supply chain existed in two locations, U. S. and Canada, and two companies, Crocs and Finproject NA. Finproject manufactured the shoes and distribution of the shoes occurred through Crocs outsourcing over the U. S (Marks et al, 2011, para. 6, 10). The next edition of the supply chain is where Crocs took the first steps to vertically integrate their supply chain and developed two core competencies. In 2004, when Robert Snyder from Flextronics joined Crocs, Finproject became company owned, under the new name of â€Å"Foam Creations. † Now, Crocs owned the manufacturing of their product and the proprietary croslite resin that comprised their shoes (Marks et al, 2011, para. 5-6). As per the Crocs’ website, croslite is â€Å"a proprietary closed-cell resin that gives each pair of shoes its soft, comfortable, lightweight, non-marking and odor-resistant qualities† (http://company. crocs. com/fact-sheets/). At this point, raw materials were acquired in Europe and the United States but compounded in Italy and manufactured at Foam Creations in Canada (Marks et al, 2011, para. 25). To expand capacity limits beyond Foam Creations, Crocs began working with a manufacturer in China, and later in Florida, and Mexico. This later expansion was a result of Croc’s global strategy to enter the Asian and European markets (Marks et al, 2011, para. 27-28). Having the compounding activity occurring in Italy limited the amount of flexibility Crocs wanted in their supply chain. â€Å"Compounded material had to be sent from Italy to each production site, in the correct amounts and colors† (Marks et al, 2011, para. 35). Thus, manufacturers could only produce the colors they had received from Italy. In response, in 2006, Crocs took over this piece. As they already established ownership of the croslite resin, they created compounding facilities in Canada, China, and Mexico, where they could ship the raw materials and hold off on compounding until product demand was determined (Marks et al, 2011, para. 36). Although the manufacturers in Asia were willing to work with the unknown levels of production, manufacturers in most other markets were unwilling to do so. As a result, Crocs went from contract warehousing to company owned warehousing in those locations. They continued vertically integrating by owning manufacturers in Mexico and Italy with plans for a location in Brazil. â€Å"As Snyder noted, â€Å"We don’t lose interest in our own stuff† (Marks et al, 2011, para. 41). In Europe, they were able to locate a manufacturer in Bosnia that would meet the need for quick response to demand. Crocs would not own the company, but would instead own the equipment and molds and use Bosnian labor (Marks et al, 2011, para. 33). By 2007, the Crocs supply chain was fully developed in a manner that would allow Crocs to switch  between compounding facility, manufacturer facility, and distribution facility in order to fulfill customer’s orders with the quickest turnaround. Within these locations, Crocs had extra molding equipment and moldings so design capacity could be met at a moment’s notice. Crocs used an innovative material with the croslite resin material, which made their product unique. Crocs had developed two aspects of a competitive supply chain. There was built in responsiveness given this was the basis of Crocs supply chain. Since Crocs owned many pieces of the supply chain or had their employees or equipment in their partner’s locations, Crocs established healthy relationships between their partners. Nonetheless, the Crocs supply chain did have a major flaw. In its nature, the Crocs supply chain is built to have continuous demand but is not durable enough to manage slumps in demand, leading to concerns about continuing to be profitable (Mui, 2009, para. 3). In order to become more sustainable during low demand, Crocs has four options. Crocs built a majority of their supply chain by purchasing or implanting their equipment or staff into their partner’s locations. Crocs chose to vertically integrate instead of attempting to collaborate with their partners and allowing their partners to control the major activities. Crocs can continue to vertically integrate. This can be completed by adding the sourcing of raw materials under their ownership, expanding their company owned manufacturer and distribution facilities, and centralizing operations in top markets by relocating company owned facilities. The advantage of continuing to vertically integrate means that Crocs core competency is maintained. As responsive as Crocs tries to be, the supply chain still exhibits signs of the bullwhip effect due to the remaining outside vendors. Especially with the responsiveness required from Crocs, inventory is stored needlessly amongst partners. As per the Washington Post article Crocs Shoe Company Stumbles During Recession (2009), as a result of the recession, â€Å"Now its [Crocs’] stuck with a surplus of shoes.. (Mui, 2009, para. 3). If Crocs eliminates or reduces the remaining partners, they can further decide on the production schedule. The bullwhip effect will be reduced, if not eliminated, as they will have fewer partners to provide demand too. By building new facilities, Crocs can bring activities closer together and centralize some activities, reducing distance barriers. At this time, sourcing can occur in one country, compounding in another, manufacturing in yet another, and distribution in another. Centralizing allows Crocs to lower the production costs associated with having their product go to various locations before becoming a completed product, especially during low demand. The responsive production is still maintained, however, as these are still Crocs facilities and operate in accordance with Crocs principles. Nevertheless, purchasing and relocating are expensive endeavors. To operate in other countries means to comply with those governments. By continuing to outsource instead of vertically integrate, the outsourcing companies are responsible for compliance with government laws/fees instead of Crocs. There may be some advantages the outsourcing companies are receiving by not being owned by Crocs, where vertical integration will eliminate those. The second option available to Crocs is to acquire outside companies that own intellectual property or have already developed superior methods of producing shoe or shoe-like products. Between 2004 through 2006, Crocs acquired 5 different companies, as seen in Exhibit A. These purchases allowed Crocs to incorporate outside technology, as in the case of Foam Creations, into their products. By continuing to acquire outside companies, Crocs continues to learn of new material and new methods on how to better incorporate current materials into the product. These acquisitions can make the supply chain more efficient as new technologies become Crocs’ property, which Crocs can choose to share with their partners. As with vertical integration, there are high costs associated with purchasing outside companies. However, these costs may be offset by the access gained. In the case of Foam Creations, with this acquisition, Crocs gained ownership of the Croslite intellectual property, which is the key of their product’s core competency. When demand is low, Crocs can make use of their acquisitions by putting those acquisitions to other uses, such as research and design. Acquiring companies has to be decided upon with care, however, as not every company will add to the Crocs product and supply chain. The process of evaluating these choices can be time consuming and lengthy. A third option available to Crocs is growth by product extension. When Crocs began, they had two models, Beach and Cayman. These models were extremely popular and due to their popularity, the designs have been a platform for developing other shoe products and styles (Marks et al, 2011 para. 14). By 2007, Crocs showcased 31 shoes on their website, which included new items such as sandals and children’s boots. Also in 2007, Crocs obtained a licensing agreement with Disney and began incorporating Disney elements into their shoes, such as Mickey Mouse shaped holes. To reach a broader audience, Crocs dove into the college student market by offering shoes for 17 universities in school colors and with school logos. These products can be seen in Exhibit B. (Marks et al, 2011 para. 14). Innovation is key in the fashion world. As per CEO John McCarvel quoted in the Times Magazine article Why are Crocs Profitable Again? (2010), â€Å"If we make it a little more stylish, then we start to appeal to a larger audience† (Oloffson, 2010, para. 2). Expanding their product offerings keeps old customers interested and attracts new customers. Crocs can expand into different markets, such as college students or children, with different product offerings. Crocs can also stay ahead of their competitors by being the first to innovate. This will require additional moldings and molding equipment and clear communication amongst the supply chain to ensure new products can be developed as hoped. However, by innovating and offering multiple products, Crocs is then required to keep inventory to meet the demand. Crocs can maintain lower levels of inventory when declines in demand are identified. Yet, doing so will reduce the responsiveness that they have built into the supply chain and the commitment Crocs has to their customers. New products also require an investment in production. If the new item flops, those costs are lost. To ensure that Crocs is investing and producing the most profitable products, Crocs will need to ensure their marketing department is involved in further product expansion. This option allows Crocs to become seen as more than just boat shoes, but does not come without its risks. Lastly, Crocs can choose to expand their ERP system to their partners and incorporate a point of sale (POS) module within the system. In 2007, Crocs implemented an ERP system that monitored their upstream suppliers. However, there was no handle on actual retail volume because their smaller retailers were not connected to this ERP system (Marks et al, 2011, para. 62). By having all partners in the supply chain referencing the same levels of inventory and same projection for future orders, Crocs can better control their inventory levels. In periods of high demand, Crocs will know what is selling at each retailer. In periods of low demand, Crocs’ will be able to keep inventory low. Their retailers will see the available inventories of current stock and can make orders from these inventories. Yet, Crocs can still fulfill requests for products that are needed if not in inventory as the structure of the supply chain will not change. In periods of high demand, Crocs and their partners will be able to monitor where replenishment is required at a quicker rate improving the supply chain efficiency. Implementing this ERP system into the smaller retailers may not be easy. Crocs may experience resistance from the retailers as they may have to incur additional costs to implement this ERP. In addition, the retailers may not have the IT support to allow for their systems to become integrated with Crocs’ ERP system. Even if Crocs is unable to have all aspects of their ERP system implemented into their retailers programs, by adding the modules associated with inventory levels and product selection, Crocs can improve their demand planning. Of the available options, Crocs would be best advised to continue to vertically integrate, especially by centralizing their facilities. They would also add to their sustainability by purchasing further developments in their ERP system and the ERP systems of their customers. As per Forbes article Crocs Submerges (2008), â€Å"According to the March retail report from the U.S. Department of Commerce, clothing and clothing accessories stores suffered a 1. 6% decline in sales from the level in March 2007† (LaMotta, 2008, para. 12). Because it is known that there has been a decline in sales, Crocs needs to adjust accordingly. When demand is low, sitting inventory is lost money. Centralizing will bring Crocs’ production process closer together. The bullwhip effect will be lessened and extra inventory levels reduced. The costs associated with relocating can be alleviated by the costs saved in the shorter production process and lower inventory levels. By implementing point of sale (POS) software, Crocs will have more visibility to know exactly how their products are responding in each region. This will allow Crocs to make adjustments in production and have better grasp of how to forecast for future demand. Point of sale systems can be used to build customer profiles so Crocs can fine-tune their product offerings. In conclusion, Crocs’ sustainability and growth during periods of low and high demand will be contingent on Crocs continuing to vertically integrate and further developing their ERP system to include a POS module with their retail customers.