The Sermon on the Mountain Essay -- Religion, Jesus

The word of Jesus found in Luke 6:20-26 are the opening statements of His Sermon on the Plain. As with any other passage there are translation differences, literary, historical, linguistic, economic and sociological backgrounds for this passage. It is sometimes difficult to discern the original, or real, meaning of biblical passages and Luke 6:20-26, and beatitudes in general, are no different. The Sermon on the Mount, found in Mark 5-7, is generally referred to as the greatest sermon ever preached. Jesus begins His sermon by stating the eight beatitudes, and the passage in Luke 6:20-26 contains a subset of these beatitudes combined with a corresponding set of woes. There are two genres used in this passage. Each of the first four statements begins with â€Å"blessed are.† These statements are called beatitudes and are used commonly throughout scripture in both the New and Old Testaments. Each of the last four statements begins with â€Å"woe to you who.† The woe literary form functions â€Å"as an expression of pity for those who stand under divine judgment.† (Talbert 70) Each woe in Luke 6:24-26 is the reverse of a beatitude found in Luke 6:20-23. (E.g. Verse 20 and verse 24 are corresponding statements). Each woe pities the opposite group of people that its corresponding beatitude blesses. This pairing of blessings and woes is also found in Ecclesiastes 10:16-17. There are several differences among the New International Version (2011 release), New Living Translation, and New American Standard Bible translations. At the beginning of verse 20, Jesus is looking at his disciples in the NIV, He turned to His disciples in the NLT, and He turned His gaze toward His disciples in the NASB. These phrases mean essentially the same thing: Jesus was fa... ...ke 6:23, 26 also mentions how the prophets were treating by the audience’s ancestors. In the Old Testament, the Prophets of God were ignored and persecuted while the false prophets for other gods and idols were supported by the people. This set of verses presents a reversal of outcomes based on the person’s social acceptance or rejection. Those who are rejected because of Jesus will receive an unspecified reward in Heaven. The audience is instructed to rejoice in this fact. Jesus is encouraging His followers to be happy when people persecute their faith because their reward in Heaven is worth any pain this world can cause. All things considered, Luke 6:20-26 is not really as counter-cultural as it seems. When you look at the spiritual meaning of the words rather than the more commonly used economic definitions, you see that these words of Jesus are very insightful.

Community Health Social Care Essay

Welcome to the Foundation Degree in Community Health and Social Care offered in partnership with a number of Further Education colleges, and validated by the University of Wolverhampton. Foundation Degrees are a vocationally focused higher education qualification located at intermediate level in the Framework for Higher Education Qualifications. This foundation degree has links with local and national employers ensuring that skills are developed through work-based learning, which is a major part of any foundation degree. This combined with higher-level knowledge and understanding reinforces and supports the development of vocational skills. Although the University of Wolverhampton has validated the foundation degree, the study will take place in one of the partner colleges. In the following pages you will find a brief description of the programme, the modules and other information that we think you will find useful. More detailed information about each module will be given by module leaders during your studies. We have also included details of awards that you may wish to progress onto after you complete the foundation degree. We work closely with the course leaders in all colleges. Arrangements will be made for you to visit the University. We look forward to seeing you then. If you have any issues or concerns that you wish to discuss please contact your course leader at your college. 2About this Guide The purpose of this guide is to provide you with information about the modules offered within the Foundation Degree. In addition to the information contained in this Pathway Guide, you will need to be aware of: The University Academic Principles and Regulations, which are available from the university web site. These regulations explain how the credit system operates, and the number of credits that must be studied at different levels in order to qualify for the different awards offered. Each college will arrange their own timetable – the course leader at your college will make you aware of this. All modules on the Foundation Degree in Community Health and Social Care are compulsory. On successful completion of the Foundation Degree, you will be awarded a ‘pass’. The University can also provide you with a formal transcript of your module results if you wish. If you decide to complete end your studies after successfully completing year One, you may be eligible for a Certificate of Higher Education. At the end of this guide you will find information on further study at the University of Wolverhampton. Introduction to the Health and Social Care Subjects The Foundation Degree provides an educational opportunity for undergraduates who come from a variety of backgrounds. The Foundation Degree aims to provide appropriate academic health and social care teaching for a wide variety of students, from across the NHS and the health and social care arena. The award may be studied on a full or part time basis. Full details of this can be found by asking the contact at your local college. We may be able to award some students credits for specific modules if they can demonstrate that they have already met the learning objectives. This is known as Accreditation of Prior Achievement. Please discuss this with the tutor at your college in the first instance. It is expected that all student will have work experience (this can be paid or unpaid) within the Health or Social Care field.

Dealing with the Death of a Family Member - 1231 Words

The death of a family member can greatly affect the family system as it creates a void that is difficult to adjust to. The family experiences a terrible sense of loss, as well as a fear that they have to carry on with their lives without their loved one (Rotter, 2000). They have a hard time picturing there knew life and moving on without them. With the family system changing it may destroy the relationships that already exists in the family (Bowlby-West, 1983). After the death of a family member the most difficult time for the family would be the anniversaries. These anniversaries include the anniversary of the day that the family member died, their birthday as well as special holidays. These dates are stressful for the family and will be a reminder of the death (Bowlby-West, 1983). The grief process that the family system will go through after the death of a family member may last a long time, especially as they go through the different anniversary’s. Non-normative events, s uch as a child’s death by suicide, and accidental death may also make the grief process more difficult (Rotter, 2000). According to Bowlby (1979) and Parkes (1972) there are four stages of grief that people will go through during the grief period after the death of a family member (Bowlby-West, 1983). The first phase is a phase of numbness that lasts from a few hours to a week. They may experience anger and distress as well. They would find it difficult to cope with tasks because they are preoccupiedShow MoreRelatedDeath s Life Span By Robert Feldman1312 Words   |  6 PagesDeath is something that everyone has to eventually face it one day. The conception of death changes across the life span, as it is mention in the book â€Å"Discovering the life span† by Robert Feldman. Defining death is a complex process, which is determining at which point does the life ends. There are different stages of death such as functional death, brain death, infant and childhood deaths, and death in adolescence, death in young adulthood, death in middle adulthood and death in late adulthoodRead MoreTerminal Illness : Finding Acceptance And Closure1078 Words   |  5 Pagesterminal illness and death, and it takes the support of family and friends to help overcome many of the feelings that can occur before, during, and after a diagnosis. It is often difficult to understand how to cope with the feelings associated with losing people that you love and care about and watching other people that are affected suffer emotionally along with the ailing family member or friends. Emotional challenges are faced regarding what can be done to help the patient, family, and friends handleRead MoreEssay on The Poisonwood Bible by Barbara Kingsolver919 Words   |  4 Pagescoping mechanisms. 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The poet uses the title Mid-Term Break to illustrate his broken family. Nevertheless, the title seems ambiguous andRead MoreMexican Americans: Perspectives on Death and Dying Essay1114 Words   |  5 PagesMexican Americans: Death and Dying Hispanics are the fastest growing minority in the United States, and the majority of them are Mexican in origin (Kemp, 2001). The Roman Catholic Church plays a vital role in the culture and daily life of many Mexican Americans. Consequently, healthcare personnel must become culturally competent in dealing with the different beliefs possessed by these individuals. Nurses must have the knowledge and skills necessary to deliver care that is congruent with the patient’sRead MoreThe Impact of Suicide and Drug Related Deaths on the Family Essay1559 Words   |  7 Pagesadjusted death rate for the United States was 740.6 per 100,000 of the population. Presumably, some may consider this a problem when considering the impact on the bereaved. In particular, I wanted to look at families whose loss was contributed to suicide or a drug related death. The CDC also states, with approximately 4600 adolescent suicides each year in the United States, it is the third leading cause of death for that age range. Drug Overdose was the leading cause of injury death in 2010,Read MoreFamily Life Cycle Position Paper887 Words   |  4 PagesThe Family Life Cycle Winston-Salem State University The dynamics of the â€Å"Family Life Cycle† are forever changing due to environmental factors around us. We live in a country that has legalized same sex marriages and the media glorifies a dysfunctional government. So this leads us to the â€Å"Nature vs. Nurture† debate. The â€Å"Nature vs. Nurture† dispute has been around for years. The issue is trying to determine which factors have the greatest influence on human behavior. Environmental factorsRead MoreThe Story Of Survivors By Kim Adonizio1332 Words   |  6 PagesThe story of â€Å"Survivors†; written by Kim Adonizio tells a perspective of a homosexual man who ponders the issues of dealing with his dying lover’s family, while having to fight with societal pressures alone. They both have contracted the AID’s virus and he has a possibility of dying first. The irony in this story is that this young man wants to die first. He finds that dealing with the societal pressures of homosexuality is too much in a world that is much less accepting of the LGBT communityRead MoreThe Ballad Of Birmingham, By Duley Randall1139 Words   |  5 PagesMany poems deal with the harsh realities of the death of a loved one and how those affected begin to heal as they work through the process of grieving. The Ballad of Birmingham, Eating Alone and Eating Together all portray individuals dealing with a devastating loss in their life, and the authors use their personal life experiences and views, incorporating them their writings. In The Ballad of Birmingham the author, Duley Randall, works to convey a tragic scene of loss. The event that RandallRead MoreThe Development Of Elderly Patients1495 Words   |  6 Pagespatients in the best way possible. The theory explains that the goal isn’t to optimize treatment but to soothe any distressing symptoms that the patient may be feeling and to use comfort measures to enhance quality of life and achieve a peaceful death (Hodo, A., Buller, L., 2012). The peaceful end of life theory’s focus is not on dying itself, but on making the patients final days meaningful and exploring the complexities that are involved with taking care of a terminally ill patient. EXPLANATION

The Problem Of Music Censorship - 1280 Words

I. Introduction: A. Attention Getter: Imagine yourselves listening to music at a party, you’re jumping around yelling, screaming, and majority of the time singing or rapping along to whatever song is playing. Now imagine every other word, or whole verses in the song getting bleeped out frequently because of the message it presents even though you have the right to listen to whatever you so desire. This is the problem of music censorship we all face today. B. Relevance: Being college students on a great campus such as this one, music becomes a part of our daily routine. Since our quad is so big we need ways to make our commute to class enjoyable if we don’t have anyone to†¦show more content†¦Being individuals we are in control of the choices we make, so the music that we listen to should not be censored E. Preview: To understand why music should not be censored, I will first detail why it has become a problem over the years, then talk about the cause of the pro blems with censorship today then finish up by giving a solution to this problem. Transition: To begin, I will first talk about why the current music censorship laws are a problem. II. Body A. Music Censorship remains a major problem in society today, mostly because of the restrictions it puts on certain things. 1. Music censorship does not abide by the first amendment a. Censorship restricts a person’s freedom of speech which is something every American citizen is entitled to. Heather Flippen states in an article published by Candor News in 2012, â€Å"the government suppresses content or lyrics that are viewed as inappropriate or objectionable† b. The problem stems from what people find to be acceptable in society, which majority of the time the government and parents decide for others which conflicts with the first amendment. Heather Flippen also states in an article published by candor News published in 2012 that, â€Å"The concept of what is acceptable and what is not has

Econ Macro Economics - 1987 Words

Chapter 1: Page 20; Questions - 4, 7, 9, 10, 11 4) What are the key elements of the scientific method and how does this method relate to economic principles and laws? The key elements of the scientific method are the observation of real world behavior and outcomes. Based on those observations, formulating a possible explanation of cause and effect which is a hypothesis. Next, testing this explanation by comparing the outcomes of specific events to the outcome predicted by the hypothesis. Then, accepting, rejecting, and modifying the hypothesis, based on these comparisons. Finally, continuing to test the hypothesis against the facts. If favorable results accumulate, the hypothesis evolves into a theory. A very will tested and widely†¦show more content†¦In a market systems participants act in there own self interest. 4) What are the advantages of using capital in the production process? What is meant by the term â€Å"division of labor†? What are the advantages specialization in the use of human resources and material expenses? Explain why exchange is the necessary consequence of specialization. The monetary rewards for new production techniques accrue directly to the innovator. The market system therefore encourages extensive use and rapid development of complex capital goods. Human specialization is called the division of labor which contributes to a society’s output in several ways. Specialization makes use of differences in ability. Specialization enables individuals to take advantage of existing differences in their abilities and skills. Specialization fosters learning by doing. Even if the abilities of two people are identical, specialization may still be advantageous. Specialization saves time. By devoting time to a single task, a person avoids the loss of time incurred in shifting from one job to another. 7)Assume that a business firm finds that its profit is greatest when it produces $40 worth of product A. suppose also that each of the three techniques shown in the table to the right will produce the desired output. a. With the resources prices shown, which technique will the firm choose? Why? 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Global Macro Trends The 2011 Ernst Young report discussed how three fundamental drivers: demographic shifts, reshaped global power structure, and disruptive innovationRead MoreThe Great Recession Of 20081123 Words   |  5 Pages The Great Recession of 2008 Debra Turner ECON 102 Professor, Shahrokh American Public University September 26, 2015 â€Æ' The Great Recession of 2008 Recession is a significant decline in real GDP, real income, employment, industrial production, and wholesale/retail sales, which last more than a few months. (Economic recession, n.d.) 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Because the unemployment reflects current economic situation and people’s well-being in general. In this analysis, I will briefly discuss the definition of unemployment and the impact of high and persistent unemployment. Then I will analyze the trend of U.S. unemployment rate of recent months. I will alsoRead MoreCapital Gains Tax During The Civil War1599 Words   |  7 Pagesgain tax rate to a max of 20 percent in 1981. To further understand capital gain tax in America, we must understand what capital is and how tax is related. The definition of capital â€Å"refers to produced goods used to produce future goods (library economics.) A capital gain is a profit that is generated from the sale of an asset such as stock and real estate that is subject to the capital gain tax rate (points of view.) 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Effects of Breast Cancer Diagnosis on Mary

Question: Discuss about the Effects of Breast Cancer Diagnosis on Mary. Answer: Introduction Breast cancer is one of the most challenging conditions in human life. Currently, people are worried about diseases like cancer because they are life threatening. Although cancer is a manageable condition, many people fail to have a stable mental, physical, and psychological state after its diagnosis. As a patient, Mary is in a similar position. After her diagnosis with breast cancer, Mary is likely to undergo through a difficult time because her cancerous condition will definitely subject her to mental, emotional, and psychological distresses. This paper presents a critical analysis of the cognitive, emotional, and behavioral impacts of breast cancer diagnosis on Mary. Psychological, Cognitive, and Behavioral Impacts of Breast Cancer Diagnosis on Mary Research has proven that many people fear cancer. When individuals are diagnosed with cancer, they become psychologically-tortured because of the misleading belief that cancer is a deadly disease that cannot be fully eradicated regardless of the efforts put. The diagnosis of Mary with breast cancer will affect her psychologically. Just like any other cancer patient, Mary will go through a very difficult time. When she discovers that she is suffering from breast cancer, Mary will have to be psychologically affected. The first thing that will come to her mind is that she is almost dying. Many people hold the view that once an individual is diagnosed with breast cancer; there are higher chances that it might result into their death. This is what Mary will be going through because he will imagine that her life will be prematurely terminated by the dreaded disease. However, this is unnecessary feeling that should not bother Mary because it is not true that her diagnosis will definitely translate into her early death. Breast cancer should not be equated to death because it is a manageable condition. Many people have survived breast cancer (Leontjevas, et al., 2013). She can still live for a very long time as long as she takes her situation positively and takes the necessary measures to manage her condition. Besides, Mary will have to be stressed because of the feeling that her cancerous condition will last forever. Just like any other ordinary patient, Mary believes that her diagnosis with breast cancer means that she will always suffer from the disease until she dies. She will be psychologically disturbed to imagine that she will live with cancer for the remainder of her life because it is a disease that keeps on recurring. Since Mary lives in the society, she must have witnessed how bothersome breast cancer has been in the life of her relatives, friends, colleagues or neighbors. However, this does not mean that she will also experience the same. Her case will be different because she has detected the condition during its initial stages (Canvin, Rugksa, Sinclair Burns, 2014). Meaning, she will not suffer like other people whose conditions were detected at advanced stages. Therefore, the patient does not need to be emotionally disturbed because of the feeling that it will be a permanen t condition. In addition, Mary will be emotionally disturbed because of the feeling of physical pain to be experienced due to her condition. Breast cancer is a disease that is associated with lots of physical pains. So, Marys diagnosis with the condition means that she will also have to endure the physical pains suffered by the cancer patients. This is the feeling that will subject the patient to psychological distress because she knows that when her time reaches, she will suffer a great deal. The physical pains can be caused by the wounds on the body. It is an unpleasant experience that Mary does not wish to go through. However, Mary does not need to be worried about the physical pains because it is not a must that she must g through because she is different from other cancer patients (Rogers Pilgrim, 2014). She is a lucky patient since her condition has been detected in time. Lastly, Mary will be mentally disturbed because of the stressful conditions to which she will be subjected by the cancer. Having been diagnosed with breast cancer, the patient knows that she will have to spend a lot of time seeking for medical attention. Such a feeling can cause depression to Mary because of the feeling that she will require to use a lot of money to cater for her treatment. Her worries will increase if she imagines that she might be rendered jobless if her condition deteriorates further. Meaning she will have no option rather than depending on her family for financial support. Truly, this is quite disheartening because Mary will lose her autonomy because she can no longer provide for herself. Such a feeling will negatively impact on the cognitive status of the patient (Morse, Salyers lins, 2012). As an adult human being, Mary does not wish to be stereotyped as a bother that cannot fend for herself, but has to rely on the support of well-wishers. How to Address Marys Cognitive, Behavioral, and Psychological Problems For a very long time, many people have been succumbing to cancer. However, one thing that is not taken seriously is that not all these deaths are caused by physical pains. A large number of cancer-related deaths are triggered by psychological and mental distresses. Once a person is diagnosed with cancer, the life drastically changes because of stress. However, Mary should not be allowed to join the list of such people. She should be helped to deal with her condition and manage it well. To do so, the healthcare providers should address the patients physical and psychological needs. Marys problem should be addressed by providing her with holistic healthcare services. Meaning, her care should not be narrowed down to physical, but be extended to psychological. The healthcare provider should be ready to offer her counseling therapy to enable her learn a lot about her condition. During the counseling process, the patient should be told that she is in a better position because her condition has been diagnosed in time (Bogner, et al., 2016). Therefore, she should not think of suffering, stress or death because she can manage it. Conclusion Diagnosis with breast cancer will impact on Marys psychological, cognitive, and behavioral status. She will undergo lots of stress because of the fear that the condition will cause her permanent pain and suffering. This is what many cancer patients go through. However, the patients condition can be managed if provided with psychological support. She should be empowered not be psychologically distressed because breast cancer must not cause all the anticipated problems. If all these issues are addressed during counseling, the patient will be helped to lead a better life. References Bogner, H.R., et al., (2016). Does a Depression Management Program Decrease Mortality in Older Adults with Specific Medical Conditions in Primary Care? An Exploratory Analysis. Journal of the American Geriatrics Society, 64(1), pp.126-131. Canvin, K., Rugksa, J., Sinclair, J. Burns, T. (2014). Patient, psychiatrist and family carerexperiences of community treatment orders: qualitative study. Social psychiatry andpsychiatric epidemiology, 49(12), pp.1873-1882. Leontjevas, R., et al., (2013). A structural multidisciplinary approach to depression managementin nursing-home residents: a multicentre, stepped-wedge cluster- randomised trial. TheLancet, 381(9885), pp.2255-2264. Morse, G., Salyers, M. P., lins, A. L. (2012). Burnout in mental health services: a review ofthe problem and its remediation. Adm Policy Mental Health. 39(5):341-52. doi:10.1007/s10488-011-0352-1. Rogers, A. Pilgrim, D. (2014). A sociology of mental health and illness. London: McGraw-Hill Education (UK).

Report about the Purchasing Management

Question: Write a report about the purchasing management. Answer: Introduction: The purpose of this report is to show the various aspects of the purchasing management with focus on the supplier selection criteria and an extended emphasis on the impact of supply chain of a company with the use of Internet communication Technology (ICT). For the purpose of supplier selection it has been defined whether single sourcing or multiple sourcing is appropriate for the selected company. The associated purchasing cost related to the various equipments has also been determined. The purchasing portfolio management has been prespared on the basis of Peter Karlijic model. The analysis shows the various types of leverage items, strategic items, non-critical items and bottleneck items which are directly influencing the purchasing activities of a company. The final of the report also suggests the rationale for selecting activity based costing versus total cost ownership (Monczka et al., 2015). The company selected for the purpose of study is Toyota Motor Corporation. The company was started in the year 1936. The basic model of the car started with production of AA model of cars. The leading Japanese carmaker id known for being one of the 13th largest companies on the world in terms of revenue and it had earned itself a reputation of producing more than ten million car models in a very short span of 12 years. The main competition is faced by companies such as General Motors, Ford, Honda and Volkswagen. Toyota has a reputation of application of lean manufacturing system into its entire production of the materials. The main supply of the company is controlled through tier 1 and tier 2 suppliers. The tier 1 suppliers are responsible for providing the primary part of the cars such as chassis and engines. The tier 2 includes the suppliers are responsible for supplying of those materials which are required for the required for the purpose of assembling (Hines, 2015). Rationale for selecting the suppliers The multiple sourcing criteria of the company involve the participation of both tier and tier 2 suppliers. As it has been discussed previously that tier 1 supplier are responsible for supplying of the primary car parts such as engines and chassis and the tier 2 suppliers engage in providing the parts such as crankshaft, spark plugs, valve and sump. These parts are necessary to furnish the tier 1 parts of the car. The Toyota Engineering and Manufacturing North America is one of the most prominent suppliers of the company. The suppliers focus on getting the purchasing policies and the gui9delines provided in the policies help the suppliers to know about the basic principles of purchasing ion North America, assisting the suppliers to increase the competitiveness in the auto manufacturing industry and engaging in long term relationship. The long-term relationship is maintained through annual purchasing policy and supplier support system. (Welcome to ToyotaSupplier.com, 2016). According to Verma (2014), the rationale for the selection of the suppliers is based on the following criteria: Importance of the new suppliers: The process of identification of the suppliers should involve the evaluation cost effectiveness than the existing suppliers. The recognition of the new suppliers should be based on the reasons based on the buyers and internal customers for procurement of the products. Qualification screening process: The supplier has to qualify through various types of tests such as delivery performance, contracts terms, and resolving of the various problems. The financial status also needs to be checked based not the supplier rating. The availability of the surge capacity also influencer the selection criteria of the suppliers. Quality: The needs to adhere to various types of quality aspects such as ISO 9000 certification and similar. In case of any discrepancy related to quality issue the suppliers organization needs to verify thoroughly. Information requests to suppliers: After the identification of the suppliers the request for information helps in identifying the buyers need and buyer also gain the knowledge about the types of the products which a supplier can provide. The request for proposal consists of the performance requirements details, which describes the potential strength and flexibility to understand the composition of particular material. Contract terms: The contract term states how a buyer will pay to the suppliers, the choice of a particular contract term may be long term, short term, fixed cost and cost plus basis. The payment terms in the contract specifies about the various form of contractual obligations. The payment of the various parts of the car can have fixed price, which states that the supplier will be paid irrespective of the actual cost of execution of the contractual agreements. In case of cost plus agreement the criteria for payment can be based on a certain fixed percentage and total cost incurred. Selection of the suppliers: Based on the supplier rating and contract terms, the appropriate suppliers need to be selected who can provide take and orders and meet the delivery within the required set of time. Supplier monitoring: The surveillance of the various activities of the suppliers can range from weeks to years. The monitoring criteria have several aims such as ensuring higher quality, accurate conformity of the specifications and monitoring for the purpose of cist containment. Issues faced in selection of the suppliers: In several cases while selection of the supplier based on the quality it has been observed that certification documents are misleading and tampered. This adds to the complexity of the buyers in assessing the capabilities of the supplier. These further raises the need to check the materials based on the specifications and when the buyers act on behalf of internal customers. The negotiation process to between the buyers and supplier often act as a major hurdle in the selection of the supplier and buyer, the main problem arises when the company attempts to induce the favorable terms to the suppliers and in similar way the supplier attempts to induce the price from the buyers. This leads to one sided benefit and paves the way for numerous conflicts in the future (Jahani et al., 2015). Karljic Model The Karljic model for purchasing helps to analyze the purchasing portfolio of a company. This particular model shows the working methods of the purchasing department. The two main dimensions of the portfolio focuses on the profit impact based on the strategic importance of the materials and risks related to supply of the materials. The supply risk is mainly associated to the abundance or scarcity of the materials and to what extent the materials are up to date in terms of technological innovations and requirements of substitution (Knight Preston, 2014). Figure 1: Karljic Purchasing Portfolio (Source: Artzblog.com, 2016) ICT for purchasing operations Some of the most noted initiatives by the company include the incorporation of data communication module in the broader range of vehicles. The changes are due to be implemented from the year 2017. The net result of this facility will connect the cars of the Toyota with cellular telecommunications networks, which will further expand the opportunity for the ability to transmit information for various types of products and services. The purchasing manager of the company is responsible for assuring the quality aspect of the company (Information Technology for Toyota_Motor (TM), 2016) Purchasing Goals and suggestions for improvement The main purchasing goal and suggestion for improvement has been shown below as follows: Analysis of purchasing Goals Recommendations Providing safe, reliable and economic mode of transportation. Use of industrial robots for the purpose of manufacturing of the cars. This will automate the process of lifting of heavy items from place to place. Assembling of the parts, joining and paint job. The industrial robots ensure high level of safety thereby by reducing the labor cost to a significant amount (Mori et al., 2012). Addressing customer concerns and innovating in terms of reinventing through sufficient information disclosure. Improving the customer satisfaction level by addressing to the customer enquiries through websites, blogs and emails. Holistic view of development by contributing to the local communities with an open stance towards the new suppliers and focusing on growth based on mutually beneficial business dealings with the distributors and the suppliers. Promotion of local purchasing in e-newspapers, blogs and other forms of electronic media. This can be also achieved by establishing sales network through vendor sourcing and enterprise resource planning. Development of environmental friendly vehicles and technologies for continuous improvement of the same. Use internal combustion engine and introduction electric motors in the car models will enable the company to produce hybrid models of cars. The technology of ethanol car by using renewable fuel will significantly improve the environmental aspect of the cars (Klckner et al., 2013). Reducing the no. of defect related to the accelerators of the car, also ensuring the reduction in the error rate in the manufacturing process. In order to ensure this goal the company needs to incorporate six- sigma and automate the process of error detection. The main focus of the internet communications technology is seen in integration of the core functional areas with the enterprise resource planning through software systems. The purchasing is a four stage process in Toyota Motor Corporations. Unique codes are assigned to clients, purchasing organizations and plants. This shows the flow of purchasing decisions among all the levels of the organization. The changes in the inventory and procurement activity are updated real time through this software. The purchasing operations are manages seamlessly with the help of ERP software. (SAP, Toyota InfoTechnology Center and VeriFone Connect Cars and Provide Drivers With Simplified Fueling. 2014). Figure 2 Source: (Appelrath Ritter 2013) Purchasing cost analysis The purchasing goals have been analyzed and it has been observed that the best cost analysis techniques for the purpose of the cost analysis the Toyota Motor Corporation is Activity Based costing system. Activity based costing system is the translation process of the indirect costs into the direct costs by tracking of the appropriate cost drivers associated with the indirect costs. As Toyota involves large number of activities in different segments of the manufacturing process, the cost is driven by pool of activities. This particular mode of costing will help the company in evaluating batch level activities, unit-level activities, facility costs and product level expenses. The unit level expenses are most relevant with volume produce d in units. These costs are typically the supplies and materials. The product level activities are specific to particular parts of the cars. These costs are in line with various types of the engineering activities performed by the company. This particular method of costing will prove to be helpful in formulation various types of pricing strategies, services and performance evaluation of the costing system of the company. The first instances of the cost are considered as the cost arising as a result of the functional categories and departmental activities of the various types of business process. The challenging part of this costing system lies in determining the cost drivers are associated with the cost drivers. The observed drivers are used to connect the activities to customers, cost objects and products. The use of ABC system in the Toyota motor corporation will ensure the disclosure of low-volume products which tend to be more expensive while computing them with the traditional system of costing (Pazarceviren Ozsuer, 2015). This form of costing system is the most effective form of costing system for identifying the planned activities before implementing it into the business process. The desired actions can be taken onto consideration for the explicit line of the managers based on the activity based costing system. Moreover the present Kaizen system of the costing of the various purchasing items are similar to the ABC costing system and thus the implementation of the change process will cost effective and considerably time consuming process for the company (Martin, 2016). The comparison of the Kaizen system of costing and activity based costing has been shown below as follows: Figure 3: Comparison of the Kaizen system of costing and activity based costing Source: (Song Yi, 2015) Conclusion The extensive of the report stets the various factors that act as the rationale for selection of the suppliers at Toyota. The presence of Tier 1 and Tier 2 suppliers suggests that the most appropriate method of costing will be effective for multiple sourcing of the suppliers. In this way the company will able to improve the procurement process from multiple sources of the suppliers. The issues relating to the forges quality certificate given by many suppliers is another raising concern for the company which needs to looked after. The Karljic Purchasing Portfolio clearly shows the profit impact of the company based on the supply risk. The latter part of the report shows the implementation of the Internet communication technology for the improvement of the purchasing goals of the company has been clearly stated ion the report. The integration of the purchasing department with the SAP systems software shows the real time updating of the purchasing activities of the company. The final pa rt of the report shows an overview of the present system of the costing based on the Kaizen Model and also gives recommendation for implementation activity based costing system. The report also shows a detailed comparison between the two costing systems. Reference List Appelrath, H. J., Ritter, J. (2013). SAP R/3 implementation: methods and tools. Springer Science Business Media. Artzblog.com. (2016). Retrieved 16 June 2016 Hines, P. (2015). Toyota supplier system in Japan and the UK. Developments in Logistics and Supply Chain Management: Past, Present and Future, 113. Information Technology for Toyota_Motor (TM). (2016). Wikinvest.com. Retrieved 16 June 2016, Jahani, A., Azmi Murad, M. A., bin Sulaiman, M. N., Selamat, M. H. (2015). An agent-based supplier selection framework. Strategic Outsourcing: An International Journal, 8(2/3), 180-205. doi:10.1108/SO-01-2015-0003 Klckner, C. A., Nayum, A., Mehmetoglu, M. (2013). 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