Saturday, December 28, 2019

Use Of Ceramics In Filtration - 1014 Words

Highly porous ceramics (foams, honeycombs, fibres , mats, etc.) find numerous applications in various engineering fields, including filtration (molten metals, particulate from diesel exhaust gases), radiant burners, catalyst supports, biomedical devices, kiln furniture, reinforcement for metal matrix composites, bioreactors, thermal protection systems, supports for space mirrors, components in solid oxide fuel cells, lightweight sandwich structures, heat exchangers (graphite foams), etc. Talking about the interest of this report i.e. use of Ceramics in Filtration. During many industrial processes, a filtering step may be required to remove impurities and improve quality of the final product. Depending on the process, the filter may be†¦show more content†¦These inclusions can be removed by placing ceramic filters in the gating system leading to the mold. Such filters must resist attack at high temperature by a variety of molten metals. These metals can contain such reactive elements as aluminium, titanium, hafnium, and carbon. Using these filters can reduce scrap rates by 40% and increase yields by 10% for manufacturing a wide range of parts made out of iron alloys, stainless steel, super alloys, aluminium, or other nonferrous alloys. Molten metal filters generally come in two forms: a porous foam-like structure with interconnected pores that vary in direction or cross section, or an extruded porous cellular or honeycomb structure with cells of various shapes (square or triangular) and constant cross section. Though globally the most popular type of filter is foam, cellular filters are used in 75% of applications in North America. Filters can have either open cells or closed cells. Open cell (reticulate) filters consist of a network of interconnected voids surrounded by a web of ceramic and are widely used for molten metal filtration. Closed cell filters (foams) consist of a similar network but the beams are bridged by thin faces which isolate the individual cell. The open porosity in an open cell structure is critical in filter applications. The properties of a filter depend on both the cellular geometry (density, cell size) and the properties of the material.Show MoreRelatedChemical Mixture, Using Filtration And Evaporation1630 Words   |  7 Pagesthis lab will be to proficiently separate a mixture, using filtration and evaporation. In this lab, a homogeneous mixture will be created, along with a heterogeneous mixture.The two mixtures will be mixed together, yet separated. Common substances will be mixed and then separated using two of the techniques already listed; filtration and evaporation. Theory If the salt, sand, and water mixture is separated successfully through filtration and evaporation, then the percent recovery of the salt andRead MoreAn Extension Of The Proposed Sand And Activated Charcoal Water Filtration System For Engineers Without Borders Essay1072 Words   |  5 PagesIntroduction This report is an extension of the proposed sand and activated charcoal water filtration system for Engineers without Borders to adapt in Mayukwayukwa. The household-based, point of use system, is advantageous for its usability, cost efficiency, and lack of ongoing energy requirements however specific measures relating to economic, social and environmental sustainability have been identified to increase beneficial outcomes. Similarly, measures have been examined to adapt to the growingRead MoreDiatomite1292 Words   |  6 Pagesskeletons of one-celled algae-like plants called diatoms. It is accumulated in marine areas. The Honeycomb sillia structure is useful because of its high absorptive capacity and surface area. It is also very chemically stable. Its principal use is filtration. nbsp;nbsp;nbsp;nbsp;nbsp;This substance of diatomite is extracted from many countries around the world. Out of 30 world countries the largest suppliers are the United States, China, Denmark, and Japan. China supplies about 350 thousandRead MoreEssay about Separation of Mixtures Lab Report694 Words   |  3 Pagesback to the solid phase is called deposition. 2. Extraction. This uses a solvent to selectively dissolve one component of the solid mixture. With this technique, a soluble solid can be separated from an insoluble solid. 3. Decantation. This separates a liquid from an insoluble solid by carefully pouring the liquid from the solid without disturbing the solid. 4. Filtration. This separates a solid from a liquid through the use of a porous material as a filter. Paper is a good filter. FiltersRead MoreProcessing And Disposal Of Produced Water3072 Words   |  13 Pagesmanagement practises depend on the cost of the hydrocarbon resources. Considering that water is the waste by-product to the oil and gas industry, historically, the most commonly practiced management practices are aimed at disposal rather than beneficial use. The most common methods for produced water disposal are comprised of land application or discharge, subsurface injection, and offsite trucking. †¢ Land application and discharge is very expensive method of disposing of produced water. However this isRead MoreBiological Engineering : Access For Clean Water1254 Words   |  6 Pagespathogens. At point of use methods like chlorination with safe storage, water filled transparent PET bottles exposed to sunlight, ceramic filters, and biosand filters are being used(Sobsey et al.2008). Whereas methods developed at community level are multi-stage filtration and ultraviolet light disinfection(Gibson 2013). In the past decade, alternative disinfectants (combined chlorine, ozone, UV radiation) and membrane filtration (low-pressure microfiltration and ultra-filtration) technologies cameRead MoreEssay about Josiah Doncaster Ltd1745 Words   |  7 Pagesare clearly lower than theirs. We estimate them at  £21.20 per unit. On any kind of volume the total cost of our ceramic core is down to 50p each; their sintered bronze core costs them  £6 to buy in. We have a patented technolog ical edge over Western in the ceramic core. They can only filter down to 64 microns with the sintered bronze; whereas we can tailor ours down to any desired filtration level. Finally, we have a name which is known and respected. Everyone has heard of Doncaster. We have a 200-yearRead MoreReview Of Heinz Hankammer s Company Essay2149 Words   |  9 PagesPart 1: Overview/Background Brita was founded in 1966 by Heinz Hankammer. A German company that specializes in water filtration products. The Clorox Company here in the United States entered into a licensing-and-distribution agreement with Brita in 1988 and soon after acquired the sole rights to the brand in North America but in 2008, Brita returned to the North American market under the brand Mavea. Brita’s products include water jugs, tap attachments and kettles. Brita’s main headquarters areRead MoreIntroduction: Have You Ever Wondered What Is The One Thing1163 Words   |  5 Pagesof the leading causes of death in the world. B. What is clean water needed for? Domestic use: drinking, washing, cleaning, cooking. Ecosystems: domestic and wild animals. Agricultural use: irrigation. Industrial use: electricity, manufacturing, technology. Today, United States remains the largest water consumer in the world. An average American wastes 400 gallons of water per day on domestic use. That same day 14, 000 people worldwide will die from the contaminated water. C. Anatomy: HumanRead MoreCommon Health Problems Caused By Acidic Water816 Words   |  4 PagesUse pH Balanced Water to Treat Common Ailments By now, I m sure you know that drinking ten 8-ounce glasses of water a day is good for your health, and drinking less can cause dehydration and lead to common ailments such as: Dry, cracked skin Bowel problems Muscle pain Headaches Heartburn Anxiety Hot flashes Increased arthritic inflammation What you may not know, however, is that the type of water you drink is just as, if not more important as the amount. Is your water safe to drink

Thursday, December 19, 2019

An Analysis of Anne Bradstreets Poem, To My Dear and...

The poem â€Å"To my Dear and Loving Husband† by Anne Bradstreet, is not just an exceedingly felt expression of a wife’s marital love and commitment to her husband, as it is about a puritan women who is supposed to be reserved but she makes it her obligation to enlighten her husband of her devotion. A thorough analysis of the poem’s paradox, hyperbole, imagery and repetition reveals how she conveys her message. The opening lines of the poem show how strong her feelings are for her husband. Bradstreet shows this by the use of a great example of a paradox, â€Å"if two were one, then surely we.† This shows that the magnitude of her love and affection is so deep that she’s comparing two beings as one. She praises her love for her husband so much†¦show more content†¦Im really surprised to learn that this was not common back for puritan women back then. In my opinion, the author is very open about how she feels about her husband. You can tell that throughout the poem she is repeating herself and stressing on the same idea over and over again. She praises, adores, and loves her husband and is taking an initiative to show it by writing this letter to him. Its interesting how she began the poem by using the word ever in the first two lines and how she ended it with the same word on line 12. Then while we live, in love lets so persevere That when we live no more, we may live ever. I would like to end my analysis of this poem by stating a paradox that can be found at the end of the poem in lines 11-12. Her love for her husband is on such a level that she wants to preserve it while they live and even after they die. Its amazing to me how much love one can have for a person. The poems main idea is not just centralized on how much Bradstreet loves her husband, but also on a Puritan woman who takes the initiative to show her love to her husband which was very uncommon backShow MoreRelatedEssay on Analysis of Anne Bradstreets T o My Dear and Loving Husband470 Words   |  2 PagesAnalysis of Anne Bradstreets To My Dear and Loving Husband Anne Bradstreets poem, To My Dear and Loving Husband, shows her profound love and undying affection for her husband. For a Puritan woman who is supposed to be reserved, Bradstreet makes it her obligation to enlighten her husband of her devotion. She conveys this message through her figurative language and declarative tone by using imagery, repetition, and paradoxes. Over and over again she expresses her adoration for him withRead More Analysis of To My Dear and Loving Husband by Anne Bradstreet752 Words   |  4 PagesAnalysis of To My Dear and Loving Husband by Anne Bradstreet Anne Bradstreet, the author of â€Å"To My Dear and Loving Husband† was a Puritan. This had great influence on the meaning and theme of her poem. This poem was actually not published until almost 40 years after she died. She lived in a harsh religious world where it was looked down upon for women to be courageous and smart. She lived a life that where she was unspoken and obedient to because of her religious belief. She had many concernsRead MoreLiterary Analysis Of Anne Bradstreet s The Prologue Essay2567 Words   |  11 Pagesâ€Å"who says my hand a needle better fits†: A Literary Analysis Reading of Anne Bradstreet’s â€Å" The Prologue Does gender explain the importance of a poet? Gender is just the state of being male or female. When it comes to gender no gender is superior than the other. Some individuals would imagine a poet becoming important by them excelling intellectually, being able to write about the things one could relate to, and sometimes being that voice for those who cannot be heard. Anne Bradstreet, an earlyRead MoreIn Memory Of Anne Bradstreet Analysis1777 Words   |  8 Pages Bradstreet 1. The voice of Anne Bradstreet is likely to appear in those poems whose titles refer to her immediate family, â€Å"To My Dear and Loving Husband†, â€Å"In Reference to Her Children, 23 June 1659†, â€Å"In Memory of Mt Dear Grandchild Elizabeth Bradstreet, Who Deceased August , 665, Being a Year and a Half Old†, and â€Å"To My Dear Children†. The other readings reflect the voice of the Mistress Bradstreet. In poems that reflect the voice of Anne, Bradstreet was full of emotion, and as a mother she

Wednesday, December 11, 2019

President John F. Kennedy Essay Example For Students

President John F. Kennedy Essay There is something about John F. Kennedy. Could it be his charisma and charm that still entrances America? Maybe it is his elevated status as a pop culture icon that bedazzles most American citizens. It might be the martyr status he attained through his tragic assassination that makes American culture revere him as a President. Whatever the reason is that defines John F. Kennedy as probably one of the most beloved Presidents in American History; one assumption by many is that it has nothing to do with his political legacy. Many respected historians will tell you that he has an insubstantial political legacy. Using the body of legislation that was passed during his short time in office as evidence, historians say that significant legislation was lacking. More than likely they will remark about his emphasis on rhetoric and his deficient action. On the other hand, many historians and writers contend his political legacy reverberates to this very day. They claim that through his mastery of that novel medium of his day, Television, his inclusion of culture into the office of President, and most of all his idealism, echoes in todays political atmosphere. In total, the latter argument is actually tronger. Although JFK does lack substantial legislation that would bolster a claim to a significant political legacy, in other ways John F. Kennedy has such an intense political legacy that to this very day the Presidency of the United States cannot escape it. In respect to truly monumental legislation, John F. Kennedy does lack and therefore the people who say he does not have a true political legacy have a point. These critics believe a true political legacy is in what the President has accomplished legislatively in the White House. With Kennedy, they state he was more talk than action. They do concede it was not truly do to his lack of initiative. He did have many proposals, but because he was dealing with a Congress that was very strong and composed of a Southern Democrats/Republican majority, he had a hard time. (Kilpatrick, 51) So proposals like federal aid to education, the creation of a Department of Urban Affairs, and Medicare were shot down. (Kilpatrick, 53). To drum up support for them, Kennedy had to convince the public and gain their support. Thats where Kennedys famous rhetoric comes in. The talk may have later led the American public to support the mentioned roposals in the Johnson years, but in JFKs years they did nothing but make his critics say he was a lot of talk and no action. Yet John F. Kennedy did have some significant legislation passed through Congress, and even got accomplishments done around Congress back. One achievement is when John F. Kennedy formed the Peace Corps. (Sorensen, 256) Another was the giving of federal support to the arts, which was done through executive orders. (Kilpatrick, 54) Economically, his tax cut resonates in the policy of former President Reagan. In fact, when tallying the recommendations Kennedy sent to the 87th Congress, of the 107 he sent 73 were enacted into law, with measures dealing with water pollution, mental health care, hospital construction, mental retardation, drug safety and medical schools. (Manchester, 227) In total, his biggest achievement was not in what was accomplished, but what was proposed. The critics might believe that passed legislation is the only indicator of political legacy, but in reality what is proposed can have profound effects. His proposals on Medicare and programs like it might have lead to nothing in his term, but they did come to fruition in later Presidencies. .u10a88d5e0143dc836f0347827e4c6057 , .u10a88d5e0143dc836f0347827e4c6057 .postImageUrl , .u10a88d5e0143dc836f0347827e4c6057 .centered-text-area { min-height: 80px; position: relative; } .u10a88d5e0143dc836f0347827e4c6057 , .u10a88d5e0143dc836f0347827e4c6057:hover , .u10a88d5e0143dc836f0347827e4c6057:visited , .u10a88d5e0143dc836f0347827e4c6057:active { border:0!important; } .u10a88d5e0143dc836f0347827e4c6057 .clearfix:after { content: ""; display: table; clear: both; } .u10a88d5e0143dc836f0347827e4c6057 { display: block; transition: background-color 250ms; webkit-transition: background-color 250ms; width: 100%; opacity: 1; transition: opacity 250ms; webkit-transition: opacity 250ms; background-color: #95A5A6; } .u10a88d5e0143dc836f0347827e4c6057:active , .u10a88d5e0143dc836f0347827e4c6057:hover { opacity: 1; transition: opacity 250ms; webkit-transition: opacity 250ms; background-color: #2C3E50; } .u10a88d5e0143dc836f0347827e4c6057 .centered-text-area { width: 100%; position: relative ; } .u10a88d5e0143dc836f0347827e4c6057 .ctaText { border-bottom: 0 solid #fff; color: #2980B9; font-size: 16px; font-weight: bold; margin: 0; padding: 0; text-decoration: underline; } .u10a88d5e0143dc836f0347827e4c6057 .postTitle { color: #FFFFFF; font-size: 16px; font-weight: 600; margin: 0; padding: 0; width: 100%; } .u10a88d5e0143dc836f0347827e4c6057 .ctaButton { background-color: #7F8C8D!important; color: #2980B9; border: none; border-radius: 3px; box-shadow: none; font-size: 14px; font-weight: bold; line-height: 26px; moz-border-radius: 3px; text-align: center; text-decoration: none; text-shadow: none; width: 80px; min-height: 80px; background: url(https://artscolumbia.org/wp-content/plugins/intelly-related-posts/assets/images/simple-arrow.png)no-repeat; position: absolute; right: 0; top: 0; } .u10a88d5e0143dc836f0347827e4c6057:hover .ctaButton { background-color: #34495E!important; } .u10a88d5e0143dc836f0347827e4c6057 .centered-text { display: table; height: 80px; padding-left : 18px; top: 0; } .u10a88d5e0143dc836f0347827e4c6057 .u10a88d5e0143dc836f0347827e4c6057-content { display: table-cell; margin: 0; padding: 0; padding-right: 108px; position: relative; vertical-align: middle; width: 100%; } .u10a88d5e0143dc836f0347827e4c6057:after { content: ""; display: block; clear: both; } READ: Succeed EssayTruthfully, one cannot say a man does not have a political legacy if he had proposed ideas, but they had not been passed, since those proposals can deeply influence later Congresses and Presidents through their ideas and insight into problems. One way President Kennedy has a true political legacy is in his use of Television in his campaign for in the Presidential Election of 1960. Back when Kennedy ran, it was an underutilized tool. Kennedy brought out its potential. Through television, he was able to present himself to vast audiences that he could never have reached. Kennedy exploited the television ebate, first used in that election. Kennedy had poise, while also looking tanned and well rested, while his opponent, Richard Nixon, was sick and looked dreadful. Afterwards, during his presidency Kennedy effectively utilized the new medium to his advantage. He was the contemporary man, as he was called by Adlai Stevenson after Kennedys death. This was portrayed through TV in his vitality and youth. (Schlesinger, 12) It was said by William Manchester, Newspapermen and television commentators reported the progress of the new administration almost breathlessly. The televised news conferences were immensely popular. Remembering his first debate with Nixon, Jack became the first President to recognize and exploit the possibilities of TV. (Manchester, 135) His family became a center of public interest. Everyone wanted to know the name of his daughters horse or his sons latest escapade. The television turned the presidential family into a mini soap opera, changing the way the Presidency would be looked at after it. (Manchester, 250) This usage of television is seen today, from round the clock coverage of the president on television, to the media firestorm that surrounded President Clinton during the Lewinsky scandal. President Clinton is a byproduct of this usage of TV. He is a telegenic person who has used his mastery of the medium effectively to convince voters to vote for him. He also says that his idol President is John F. Kennedy. Throughout most of Americas history, the President had to appeal to the commoner to be elected. That usually meant appearing commoner then the ordinary person. However, John. F. Kennedy did not hide his love of the high-life. He broke the mold and invited the crà ¨me de la crà ¨me to the White House, and entertained them with artists, poets, scientists, musicians, and scholars. The guests would eat gourmet ood, and then maybe see a ballet troupe perform, or perhaps they saw a Shakespeare company stage a play. Whatever it was, JFK broke new political ground, changing the perception of a President from a commoner to an intellectual. (Manchester, 156). John F. Kennedy was a man of idealism, and his idealism changed the political landscape. He held that problems are man-made, and can be therefore solved by man. (Kennedy, 2) He was man who believed things of excellence could be achieved, no matter how hard they are to attain. (Sorenson, 256) Kennedy believed that it was the role of the President to gnite hope for decency, equality, reason and peace. (Sorenson, 257) In a speech at American University in 1963, President Kennedy said: What kind a peace do we seek? Not a Pax Americana enforced on he world by American weapons of war. Not the peace of the grave or the security of a slave. I am talking about genuine peace, the kind of peace that makes life on earth worth living, the kind that enables men and nations to grow and to hope and to build a better life for their children not merely peace for Americans but peace for all men and women not merely peace in our time but peace for all time. Kennedy, 1) This kind of idealistic world visi on that Kennedy was known for inspired millions, with him growing a loyal following of the younger generation of the time. He told his fellow Americans to reexamine their attitudes towards peace and freedom. (Kennedy, 6) .ub34c3233451b971d6ab1f9cbb6ffbebc , .ub34c3233451b971d6ab1f9cbb6ffbebc .postImageUrl , .ub34c3233451b971d6ab1f9cbb6ffbebc .centered-text-area { min-height: 80px; position: relative; } .ub34c3233451b971d6ab1f9cbb6ffbebc , .ub34c3233451b971d6ab1f9cbb6ffbebc:hover , .ub34c3233451b971d6ab1f9cbb6ffbebc:visited , .ub34c3233451b971d6ab1f9cbb6ffbebc:active { border:0!important; } .ub34c3233451b971d6ab1f9cbb6ffbebc .clearfix:after { content: ""; display: table; clear: both; } .ub34c3233451b971d6ab1f9cbb6ffbebc { display: block; transition: background-color 250ms; webkit-transition: background-color 250ms; width: 100%; opacity: 1; transition: opacity 250ms; webkit-transition: opacity 250ms; background-color: #95A5A6; } .ub34c3233451b971d6ab1f9cbb6ffbebc:active , .ub34c3233451b971d6ab1f9cbb6ffbebc:hover { opacity: 1; transition: opacity 250ms; webkit-transition: opacity 250ms; background-color: #2C3E50; } .ub34c3233451b971d6ab1f9cbb6ffbebc .centered-text-area { width: 100%; position: relative ; } .ub34c3233451b971d6ab1f9cbb6ffbebc .ctaText { border-bottom: 0 solid #fff; color: #2980B9; font-size: 16px; font-weight: bold; margin: 0; padding: 0; text-decoration: underline; } .ub34c3233451b971d6ab1f9cbb6ffbebc .postTitle { color: #FFFFFF; font-size: 16px; font-weight: 600; margin: 0; padding: 0; width: 100%; } .ub34c3233451b971d6ab1f9cbb6ffbebc .ctaButton { background-color: #7F8C8D!important; color: #2980B9; border: none; border-radius: 3px; box-shadow: none; font-size: 14px; font-weight: bold; line-height: 26px; moz-border-radius: 3px; text-align: center; text-decoration: none; text-shadow: none; width: 80px; min-height: 80px; background: url(https://artscolumbia.org/wp-content/plugins/intelly-related-posts/assets/images/simple-arrow.png)no-repeat; position: absolute; right: 0; top: 0; } .ub34c3233451b971d6ab1f9cbb6ffbebc:hover .ctaButton { background-color: #34495E!important; } .ub34c3233451b971d6ab1f9cbb6ffbebc .centered-text { display: table; height: 80px; padding-left : 18px; top: 0; } .ub34c3233451b971d6ab1f9cbb6ffbebc .ub34c3233451b971d6ab1f9cbb6ffbebc-content { display: table-cell; margin: 0; padding: 0; padding-right: 108px; position: relative; vertical-align: middle; width: 100%; } .ub34c3233451b971d6ab1f9cbb6ffbebc:after { content: ""; display: block; clear: both; } READ: Alcohol And Domestic Violence EssayIn fact, he was the one who inspired the youth of the 1960s to actually participate in the government and the world. He gave them an outlet, the Peace Corps, and gave them inspiration to change the world for the better, and therefore gained their votes. As Arthur Schlesinger Jr. said, He voiced the disquietude of the postwar generation . . (Schlesinger, 13). By using the youth to his political advantage, he ignited a chain of events that reverberates to this day. It was the first generation that had grown up in an age when American innocence had died. (Schlesinger, 12) This volatile mixture of loss of innocence, youth and idealism lead to the SDS, Black Panthers, The Weatherman, Flower Power and other organizations or beliefs that had idealistic views. This is a true political legacy, because by him inciting the youth of the 60s to do better and . . . Ask what you can do for your country. Led this country down the path of the urbulent 60s, changing the dynamics of the countrys youth culture irreparably. However valid the point of JFKs critics in reference to Kennedys flimsy legislation record, Kennedy does have a political legacy that is irrefutable. The idealism he gave to the youth of America, his mastery of the media, and his infusion of culture into the White House have left its mark politically in such a way that Presidents, Senators and congressmen can in no way escape it. John F. Kennedy does have a political legacy, and it is one that politicians must embrace or they will not be taken seriously by Americans. WORKS CITED Kennedy, John F. American University Speech. Http://users. southeast. net/~cheryl/auspeech. html, June 10, 1963. Kilpatrick, Caroll. The Kennedy Style and Congress. John F. Kennedy and The New Frontier. Ed. Aà ¯da DiPace Donald. New York:Hill and Wang, 1966. Manchester, William. One Brief Shining Moment: Remembering Kennedy. Boston:Little, Brown and Company, 1983. Schlesinger Jr. , Arthur M. Kennedy on the Eve. John F. Kennedy and The New Frontier. Ed. Aà ¯da DiPace Donald. New York:Hill and Wang, 1966. Sorensen, Theodore C. Epilogue. John F. Kennedy and The New Frontier. Ed. Aà ¯da DiPace Donald. New York:Hill and Wang, 1966.

Wednesday, December 4, 2019

Accounting for Strategic Management and Control

Question: Discuss the accounting for strategic management and control, evaluation of Kanymoon Universitys benchmarked position. Answer: Introduction A management accountant stands a better chance in an organization at taking an overview of the organization they work and provide the best response and advice that the organization should take (Vaivio, 2008). In this case where the administrator requests for a report from the management accountant on how to complete the benchmarking process as well as give valid recommendations. Such a case will help the Kanymoon University (KU) take the rights steps in reducing the costs that it accrues within a financial year after comparing with other major stakeholders in the same industry who provide the schooling services. This will help the management of Ku make the necessary changes as they learn the few secrets that the other universities use in saving a few funds even as they provide the best services to their students. Benchmarking is a process that does not happen once. It is an ongoing process (Ward, 2012).This is because the management has to compare all the processes and the performance of the school with that of the others from the administrative costs to all other costs like the maintenance costs. It will then pick the best practices and apply them in their school that will help reduce the costs they incur after the government has stopped its funding; performance is the major indicator which reveals a metric performance allowing comparisons with others. Such is the measure of the cost per unit of measure in this case the students versus the amount in cash they pay. This process helps in the strategic management options and application of the best practice that will allow the management moves their organization in the next level (Scapens, 2006). They can then make plans from the assessment and analysis and make the necessary changes they need to hence reducing the costs incurred and increasing the aspect of performance. Main Body This is the part of the management report that carries all the important analysis that the management accountant found as they compared the activities amongst the three universities and drawing conclusions about the reports they presented. Evaluation of Kanymoon Universitys benchmarked position A look at the administrative costs that the management accrues for most of their academic year reveals that KU has the least of the costs of the accrued funds within the academic year. The facilities management in terms of the research money set aside takes up the highest percentage in the funds as they spend more than twenty six million serving a number of about seven thousand staff members and more than twenty eight thousand students. These on comparison to the amount of money spent by the BU is almost the same range serving over twenty nine thousand students and more than eight thousand staff members. If KU would choose to reduce the amount spent in the research and more so in the facilities management and the laboratory management, they would save a large amount of funds. On the other hand, the research contract value of KU is higher than the other two universities, AU and BU that it uses as their foundation to do the benchmarking. This is a clear indication that they award their contracts and takes the highest bidder to provide them with the services they need in the learning institution. A look at the other two universities shows a difference margin of more than twenty million and thirty million respectively from the AU and BU. This is a higher amount of money they spend depending on the high number of students that BU has in their school and it emerges as the lowest spender in the research contracts. KU will benefit more from the established gaps and identification of the reason that there are huge differences in the spending. Such will help the management take the corrective measures to improve the future performance a while reducing the costs incurred. The position that the management of Kanymoons University should take is a corrective actions that will help in improving the services they offer as they accommodate more students in the future. They will reduce the costs they incur in each category while they do not compromise on the contractors they award to perform the research on their behalf. Working with the government is the first indicator that their services are of high quality (Ma Tayles, 2009). The tools they will use in application of the benchmarking options they choose will also be another determining factor as they determine how fast the changes are implemented in the organization. The right tools applied in the school will allow the management and other members of staff the smooth transition of the changes as they accommodate the new recommendations. Such will help every member align with the new changes as they make sure they are in line with the requirements on their part in reducing the costs. Strategic management accounting Kaplan Atkinson, (2015) defines strategic management accounting as the analysis of the data used in the management on a business in comparison to the competitors. Such information is important in the development and the monitoring if the strategies that the business applies to its line of business. Lord, (2007) on the other hand defines the strategic accounting techniques as the backbone of support of the organization. This happened through the use of the advanced technology where more sophisticated products and services are developed to curb the competition. Langfield-Smith, (2008) further suggests that the literature review on the matter of strategic management accounting gives ideas from different scholars who have made an attempt to define the matter. They all agree that the analysis if the information in the products and services of the firm and the competitors costs that they charge are the major areas of compassion and of interest. Recent developments in the subject of strategic management accounting reveal that it provides the information that help in supporting the strategic decisions that organizations make on a daily basis. Such decisions affect the long-term and hence their effect on the organization is significant. Recommendation Kanymoon University management could also contact the management accountant and specify that they would want another method considered as one of the strategic management accounting (SMA) that will work instead of the benchmarking technique. One of the major suggestions that the management accountant would recommend to the management is the use of Activity-Based Management (Lessmann et al, 2008). This method if applied by the management in their day to day activities may help in identifying the activities that the school does using the activity based costing method as they carry out their value chain analyses. Such will also benefit the organization in evaluation of their performance while they take the corrective measures that will benefit the school while at the same time improving the strategic and the operational decisions that take place within the authority of the administrative. Costs in all sectors in the school will reduce significantly with the adoption of the technique. Adopting this accounting principle will help the university track down the relationship between the overheads costs to their activities such that the overhead costs could be specifically allocated to the services or the products that they are used. The management will have a better grasp in managing their activities hence reducing then costs while at the same time improving they student value. In order to have a better view at the Activity-Based Management (ABM), the management will divide its activities in either operational or the strategic (Khataie et al, 2010). In the strategic ABM, the staff will have the responsibility of doing the right thing and choosing the right option using the activity based costing information where they will decide the products they can develop and which activities they can use while at the same time focusing on the student who are the major interest of the university. On the other hand, the operational ABM will be focus on improving the efficiency in t hat the management will do away with activities that no longer add value to the university nor to the student activities as they need to cut the costs down that will not affect the value that the students get at the end of the day. The technique will benefit KU through the tracking down of costs that affect the daily activities of the school within an academic year. All the management and staff having the same goals and objectives and working towards the common goal will help the school attain the goals that they set. All activities irrelevant to the costs and those that no longer matter will be reduced as that management ensures that every cost that the school pays for are traceable (Garrison et al, 2010). Any amount that the school spends and appears to stem from a source that the school cannot identify with is cut down improving the efficiency of the method used. Conclusion Major changes that the KU management will take will also depend on their future goals as well as the level of competition they would want to maintain in the market. They will make the necessary changes in their costs in reducing them making sure that they do not affect the quality of the services they provide to their students. Such will be the measure of the right actions after the benchmarking exercise as they embark in balancing the costs in the administrative costs in regards to their future in terms of increased staff members or the increased number of students. KU should implement the best practices only that are, pick the best in the first university and the best in the second university and find channels through which they can implement the practices. Such will take the new format in reduction of costs and the improvement of service delivery. After some time, they should take periodic reviews to ensure that the best practices they implemented blend well with their organization reducing the possibility that there will be areas that fail. In any case, where there are chances that one of the best practice chosen does not work for their organization, they should take the necessary steps to remove it from their school. What works for one university might not work for another (Zimmerman Yahya, 2011). This is an external benchmarking hence the need to take precautionary measures to adopt the best practices that will benefit the organization. The most important aspect that the organization wants to achieve is reduced costs without affecting the quality of the services they give their students. That will be the solution through the benchmarking process and the advantages accrued for the university. 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