Exam Paper on Quality Control Management and Six Sigma Essay Example

Exam Paper on Quality Control Management and Six Sigma Essay Example Exam Paper on Quality Control Management and Six Sigma Essay Exam Paper on Quality Control Management and Six Sigma Essay A. Evaluate the organizational changes made by the company in 2005 relative to the theory of LEAN and TQM. Assignment 2 (Weight: 60%): LEAN Value Stream Analysis A. Make a Value Stream Map (VSM) of the companys current set-up B. Analyze the urrent value stream and describe waste and improvement opportunities (Kaizen events). C. Present a VSM future state, and discuss/argue for your choices of design Assignment 3 (Weight: 20%): Six Sigma A. Explain what characterize a process that has a Six Sigma Capability. B. Explain the difference between special cause variation and common cause variation (i. e. assignable variation versus system variation), and why the ability to identify and distinguish between these types of variation is crucial when working with Six Sigma. Case to the exam assignment: Office Chairs Inc. The company Office Chairs, Inc. in the case the Company) designs and produces office chairs. The company is placed in Denmark where administration, design and manufacturing takes place. The company sells its chairs to whole sellers throughout the ELI, who in turn sell the chairs to retailers. Both the whole sellers and companys chairs. Market situation: retailers keep a small inventory o Since 2005 the company has experienced an increasing pressure from the whole sellers demanding: 1. Lower prices 2. Faster delivery performance (lead time) 3. More product variants 4. Customer tailoring (i. . the customer designs his/her own chair) Key financial figures: Figure Year 2006 2007 2008 Total revenue (in million DKR) 235 243 Number of chairs sold (in thousands) 213 241 265 EBIT on million DKR) 31 5 -11 Total number of full time employees 110 114 119 Orders delivered on time -performance 82% 98% Raw material inventory (average, in million DKR) 2 7 11 Work in progress inventory (average, in m illion DKR) 6 Finished goods inventory (average, in million DKR) 4 9 18 Organizational changes made in 2005: In 2005 the company made the following organizational changes: 1 . The company builds a new production plant (schematically shown at the last page f the case) 2. New vision: The company wants to be the best supplier in the EIJ with regards to delivery time. The goal, which the company more or less reached in 2006, is to be able to ship orders the day after the order is placed. Most of the companys whole sellers now expect this fast service, the effect being a significant increase in the companys inventories. 3. The company changed its chair design so that all office chairs are build using the same basic components. The company produces the following components: 2 types of feet (one with and one without wheels) 2 types of seats (soft and hard) types of back rest (low and high) The company orders the following components from suppliers: 1 type of piston (making the seating height adjustable) 1 type of arm rest These basic components allows for 16 different basic models (8 basic models that can be fitted with arm rests if the customer so desires). All components are in the same color (black). The company offers 5 different types of fabric (for the seat and back rest) in 10 different colors. 4. With the new design the company also changes the way offices chairs are ordered by retailers. The company have made a catalogue and an order sheet showing the ifferent design components (i. e. types of feet, seat, arm rest ) fabrics and colors, and the customer (end user) simply fill out this order sheet in the retail shop. The retailer then fills out an order form that is faxed directly to the company (or to the whole seller that taxes the order torm to the company). . Customer orders are processed in the Customer service and order processing department, where the faxed order forms from the retailers/whole sellers are registered in the companys ERP system. The ERP system contains all delivery orders as well as data on inventory evels of all raw materials, work in progress inventory and finished goods inventories. The ERP system automatically transfer packaging and invoice instructi ons to the shipment department, who is responsible for packaging and shipment of all incoming orders. Orders received before 2 0clock are made ready for shipment before 12 0clock the following day. The whole sellers are responsible for arranging transport from the company to the whole seller (or directly to the retailer). 6. The company makes a Department for quality control, that are placed organizationally nder the inventory department. Quality control is done using statistically calculated samples, which are analyzed by specialists from the inventory department. Samples are taken from both the raw materials inventory and the finished goods inventory no later than one week after it is places in inventory. Quality control results are registered in a computer program that will alert the specialist in case the sample deviates from the set specification limits. In the case of deviations from the specified limits the specialist will notify the production department, who is responsible for lacing the inspected lot in quarantine and wait for instructions from the department for quality control. The department for quality control inspects quarantined goods once a week and decides what to do with it (i. e. rework or scrap). Production The production takes place in different production units (see the schematic drawing at the last page): Piston: Delivered by an independent supplier, who receives an order every 14 days. Pistons are ordered when the minimum inventory level reaches 8000 and a minimum order of 15000 is placed. The pistons are delivered within 2-3 days, and are placed in he raw material inventory. Arm rests: Also delivered by independent supplier, who receives an order every 14 days. Delivery time is much longer (typically up to 6 weeks), which is the reason why the minimum inventory level is set at 14000 pairs. Arm rests are placed in the raw material inventory. Feet: The company produces the feet in their own metal casting department. The foot is made of aluminum and the production capacity is 180 feet per production hour. Production is planned when the inventory level reaches 3000 feet, and a minimum batch size of 5000 feet is produces. The feet are the same regardless of wheels or nor the foot is mounted with wheels or rubber cylinders right after the foot have cooled off, and the feet are then placed on pallets in the work in progress inventory (50 feet on each pallet). Change over time is O. Seats: The company produces the two types of seats in their own plastic casting department (casting unit 1), and the capacity is 100 seat per hour. Production is planned when the inventory level reaches 2000 units, and a minimum batch size of 3000 units is produced. The seats are then placed on pallets in the work in progress inventory (40 seats on each pallet). Change over time is 2 hours. Back rests: The company produces the two types ot back rests in their own plastic casting department (casting unit 2), and the capacity is 150 back rests per hour. Production is planned when the inventory level reaches 1500 units, and a minimum batch size of 4000 units is produced. The back rests are placed on pallets in the work in progress inventory (30 seats on each pallet). Change over time is 2 hours. Seat and back rest upholstery: The company prepares and do the upholstery in the upholstery department. The upholstery department is responsible for making sure that there is minimum of 50 seats and 50 back rests on inventory in each of the fabrics and colors offered by the company. The capacity is 250 seats or 250 back rests per hour when all machines are running. The upholstered seats and back rests are placed on pallets in the work in progress inventory (25 seats or back rests on each pallet). Change over time is 30 minutes. The workers in the metal casting department and the two units in the plastic department operates one machine only, and each worker is responsible for getting the raw materials he/she needs from the inventory, and also for transporting the nits they produced to the work in progress inventory. Because it takes 2-3 days of training to learn how to operate each machine, the majority of workers can only operate one machine. Assembly: The assembly department assembles the chairs by mounting a piston, seat, back rest, and arm rests on a foot. The workers assemble chairs based on actual customer orders, sent to the department from the shipping department. The capacity is 200 chairs per hour. When a chair is assembled it is labeled with the customers order number and transported by the worker to the shipping department. Change over time is O. Shipping: The shipping departments prints out shipping documents and invoice, and pack these with the finished chair. The chair is then transported to the loading area where it waits for the whole sellers transport to arrive. Factory layout: The metal casting and plastic casting units are placed in production site 1, and all machines in each department and unit is placed in one line. The other production units are placed in production site 2. Inventory and production planning Production is planned using MRP to calculate inventory levels for all inventories. The MRP is based on a running forecast on the next 30 days of sold chairs. If an inventory level reaches a defined threshold, a procurement or production order is generated. The MRP is done once a week by the production planning department and the result is an overall production schedule for the next 30 days. Based on the estimated production needs for the next 30 days, the production department makes a detailed production plan tor the tollowing week, trying to minimize the number of change over on each machine. Schematic representation of information and production flow in Office Chairs Inc.

Tax Return Reviews by the Canada Revenue Agency

Tax Return Reviews by the Canada Revenue Agency Because the Canadian tax system is based on self-assessment, every year the Canada Revenue Agency (CRA) conducts a series of reviews of the tax returns submitted to see what mistakes are being made and to ensure compliance with the Canadian income tax laws. The reviews help the CRA to correct areas of misunderstanding and to improve the guides and information they provide to the Canadian public. If your income tax return is selected for a review, it is not the same thing as a tax audit. How Tax Returns Are Chosen for Review Four main ways that a tax return is selected for a review are: randomlycomparing tax returns with other sources of information, such as tax information slipsthe type of tax credits or deduction claimedthe review history of an individual, for example, checking to ensure that an adjustment was made to a claim that was reviewed. It doesnt make any difference whether you file your tax return online or by mail. The process of review selection is the same. When Tax Reviews are Done Most Canadian income tax returns are initially processed without a manual review and a Notice of Assessment and tax refund (if appropriate) are sent as soon as possible. That usually is done about two to six weeks after the CRA receives the return. All tax returns are screened by the CRAs computer system, though, and a tax return may be selected for a review later. As pointed out by the CRA in the General Income Tax and Benefit Guide, all taxpayers are required by law to keep receipts and documents for at least six years in the case of review. Types of Tax Reviews The following types of reviews give an idea of when you could expect a tax review. Pre-assessment Review: These tax reviews are done before a Notice of Assessment is issued. The peak time frame is February to July.Processing Review (PR): These reviews are done after a Notice of Assessment is sent. The peak time is August to December.Matching Program: This program takes place after the Notice of Assessment has been sent. Information on tax returns is compared with information from other sources, such as T4s and other tax information slips. The peak period is from October to March. The Matching Program corrects the net income reported by individuals and corrects errors in a taxpayers RRSP deduction limit and spouse-related claims such as child-care expenses and provincial and territorial tax credits and deductions. The Matching Program also covers the Beneficial Client Adjustments initiative which identifies under-claimed credits relating to tax deducted at source or Canada Pension Plan contributions. The tax return is adjusted and a Notice of Reassessment is issued. Special Assessments: These tax reviews are done both before and after a Notice of Reassessment is issued. They identify both trends and individual situations of non-compliance. Requests for information are sent to the taxpayer. How to Respond to a CRA Tax Review In a tax review, the CRA first tries to verify the taxpayers claim using the information they have from third-party sources. If the agency needs more information, a CRA representative will contact the taxpayer by phone or in writing. When you respond to a CRA request, be sure to include the reference number found on the upper right corner of the letter. Answer within the time frame specified. Be sure to provide all documents and/or receipts requested. If all receipts or documents arent available, include a written explanation or call the number on the bottom of the letter with the explanation. If your tax return is being reviewed under the Processing Review (PR) Program, you may be able to send scanned documents online using the CRAs guidelines for submitting documents electronically. Questions or Disagreements? If you have questions or disagree with information received from a CRA tax review program, first call the phone number given in the letter you received. If you still dont agree after talking to the CRA, then you have the right to a formal review. See Complaints and Disputes for more information.

Noise in Multimedia System Essay Example | Topics and Well Written Essays - 3750 words

Noise in Multimedia System - Essay Example Noise is defined as any unwanted thing in the desired one. Though in some special cases in electronics like oscillator where noise is intentionally introduced but, most of the times they create hindrance to the actual motto. Suppose after faithful encoding data is sent over transmission medium. Spurious electrical signals from environment may interfere to the original signal resulting noise. In other cases noise appears as flicker of screen. For portable devices developers need to design layout for the target device and developing pixels of precise width and resolution sometimes give erroneous result. Again, online content developers who work independently for target devices finally come out with objects which have problem in mapping. This paper explicitly concentrates on various noise sources and their effect on multimedia products. It also outlines ways to overcome it. Noise in one sense is defined as measurable amount of loss of data. It is a random parameter that can be measured by its statistical properties. In telecommunication channel noise is generally gets added in medium during transmission. Figure 1 shows such a transmission channel. In between transmitter to receiver there is the medium. It can be either wire in case of line communication or free space for wireless communication. Signal gets interfered by noise in the medium by various means e.g. thundering, signal from other sources if two signals are close to each other and from mismatch between transmitter and receiver. Shannon defined the limit of transmission in a noisy channel for a given channel capacity in order to maximize the signal-to-noise (SNR) ratio1. But it does not guarantee noise free transmission. This is nothing but the post transmission noise and before it gets received. Different methods exist to detect any error has arisen and if so, to correct it. The seven layer OSI model works well for error detection and correction in any computer communication process. From multimedia perspective transmission and reception methods are somewhat more complex where; total display is fragmented into different components and then all together information is sent to the target end maintaining timing constraint. SMIL is a language format used for encoding multimedia presentations for transmission over the web. It's a structured composition of autonomous media objects. Figure 2 shows one basic timing containers2. In SMIL seq container begin time is relative to predecessor's end. Par container has begin time relative to the containing par but for excl object a is started whenever object x (not shown) is activated and object b, c are started when object y and z (not shown) are activated. It is to be noted that no two common timeline should be used to model the relationship between a, b and c. If it's not maintained then there will be overlap between the objects that will turn to give timing mismatch, which may appear as noise in display. Other than this, before transmission objects are encoded into convenient form. During encoding data might get lost. For example if it's an image then it might have been encoded into jpg form where loss of data and as a result noise can get introduced. This noise will be incorporated throughout its processing and appear finally in

Business Financing and the Capital SStructure Assignment

Business Financing and the Capital SStructure - Assignment Example This fact ensures that there is no dilution of the company’s ownership. Second, the company is entitled to pay the amount they borrowed plus a predetermined interest. This implies that the company can budget efficiently on how to repay its debt. It does not have to share the future profits of the company in any case the company becomes successful. The interest paid on the debt that the company takes are taxation allowable expenses. This implies that the interests can lower the amount of tax a company pays resulting to it lowering the overall cost of capital. The process of raising debt finance is simple and easy since the company is not entitled to comply with any securities regulations and laws. Lastly, in debt finance the company does not have to hold periodic meetings to explain their various actions to the debt holders. Despite the many advantages that debt finance has, it also has some disadvantages. First, unlike equity, there must be payment of the debt at some point in time creating obligations to the company. Debt financing also come along with fixed costs which at times can be high. High interest costs increases the risk of insolvency of a company especially on difficult financial periods. Lastly, debt financing require companies to pledge their assets as collateral. Equity financing generates large amounts of money which do not require repayment. What the company has to do is to only share a portion of their profits to the new investors who become part of the company. The company can use this non-refundable money to expand their operations or diversify its business to generate future cash flows. Equity finance also helps the company to maintain a low leverage which would increase its chances of getting debt finance in the future. The major disadvantage of equity financing is that the company has to loose part of the ownership of the company to the new investors and they will have to take part

The Changes Of Jerome Renault Essay examples -- essays research papers

Jerry Renault in The Chocolate War appears to be â€Å"going with the flow†Ã¢â‚¬â€trying out for football, checking out girls—but his inner character drives him to differ. He fights to grasp his feelings and lacks self-confidence when he needs it most. As Jerry begins to unearth his inner-self, other obstacles and ideas dealing with certain emotions arise. As he progresses and reaches a level of comprehension, he grows closer to his goal—a sense of self-rule. Jerry seems to be a typical freshman, in a period of experimentation—trying out for the team, dreaming about girls, reading â€Å"girlie magazines,† but he also appears to be a dazed and confused one. He is â€Å"stunned by his mother’s recent death and by the way his father sleepwalks through life.† Jerry is experiencing an identity crisis and needs some self loyalty which can only be gained by reaching a level of understanding of himself and his feelings. Later, preparing for bed and sleep, Jerry looked at himself in the mirror, saw himself as that guy on the Common must have seen him the other day: Square Boy. Just as he had superimposed his mother’s image on his father’s face, now he could see his father’s face reflected in his own features. He turned away. He didn’t want to be a mirror image of his father. The thought made him cringe. I want to do something, be somebody. But what? But what? (p.53) As Jerry continues to search for himself, he is faced with a â€Å"Vigil assignment†Ã¢â‚¬â€refusal to participate in the school fund raiser, ...

Comparing Poetry Essay

Poetry is when an emotion has found its thought and the thought has found words. Good morning Ms Linton and students, today I will be informing you on why you must choose these two poems for the poetry speaking contest. The poems I have chosen are ‘The Man from Ironbark’, by Banjo Patterson as well as ‘He Started the Cycling Craze’ by myself. Narratives help the readers enjoy and understand poetry as it is a way the poets can connect to their readers by using storylines that may relate to them or something that they enjoy. Storylines of narratives play a major role and without these the readers would not be able to understand what is happening in the story. The story line of ‘The Man from Ironbark’ is about a man who wants his beard to be shaved, so this man heads off to the barber. The barber pulls out a razor and starts to shave his throat. The man from Ironbark fears the barber is a murderer who wants to cut his throat. The storyline of ‘He Started the Cycling Craze’ is about a man who decides to buy a new bike so he goes off to the bike shop. He buys a bike then rides it home and on the way home he rode up the hill then started to roll back. Once he had rolled down the hill he ended up in the creek. Both of these storylines are different in their own way, but one similarity is that a man leaves his home, goes somewhere and in both poems they make a mistake. In all poems there is a difference, but some may be similar in one way or another. The difference between these two poems is that they both contain various poetry techniques and they are both based on individual topics. Each poet uses several techniques and have a different style of writing. In this case these poems are similar as one was re-written from a poem written by the author of the other poem. Every poem can have differences and similarities to other poems. In poetry the poets describe the characters and settings so that the reader can view the image in their head, here is a quote from ‘The Man from Ironbark’ ‘The barber man was small and flash, as barbers mostly are, He wore a strike-your-fancy sash, he smoked a huge cigar:’ This describes how the barber looks and what he is holding. In this part of the poem he is stereotyping barbers to that that they are both small and flash. This helps the reader imagine what the main character is seeing. And from ‘He Started the Cycling Craze’ ‘He started to roll down the hill swerving a tree, and almost being stung by a big fat bee, nearly at the lake he had to swerve a car’. This describes what the man on the bike is enduring and what he is seeing. By describing surrounding and what people look like, it allows the reader to create an image in their head of what is happening in the poem. In poetry the poets use poetic devices to make the poems more interesting, this helps the reader keep interest in what they are reading. In ‘The Man from Ironbark’ the poetic devices used include; rhyme, rhythm, repetition, imagery, alliteration, and metaphors. The rhyming patter is a,a,b,b,c,c and the rhythm is shown by the rhyme and the flow or the poem. An example of alliteration is ‘upon the newly shaven skin it made a livid mark. ’ As well as ‘brow grew black’. Imagery is shown in many parts of the poem but particularly when he is describing the barber. ‘The barber man was small and flash, as barbers mostly are, he wore a strike-your-fancy sash, he smoked a huge cigar. ’ The metaphor was shown when he referred to the man as a dog. The devices used in ‘He Started the Cycling Craze’ includes rhyme which is used in a pattern of ‘a,b,b,a’ as well as rhythm which is seen by the rhyme and flow of the poem. Alliteration was also used in the line ‘and almost being stung by a big fat bee. ’ Imagery was also used when describing what was on the road when he was swerving so that he didn’t fall off of his bike. Overall there are many different poetic devices used in poetry and this is shown through these poems. In summary poets use different techniques and devices in their poems so that the poem becomes for intriguing so the reader continues to read on. Devices are used in poetry so that the readers have something to laugh or cry about and are intrigued to read other poems by the poet. Storylines of poems are important as they help describe what is happening in the poem and the reader is able to understand what the characters are doing. To wrap up these two poems should be chosen for the poetry speaking contest as they use various devices and techniques which allows the reader to continue interest in the poem as it goes on.

The University Of Uconn s Sports Administration And...

It all started with an email seeking freshman male in his coaching and administration program. The 2012 graduate of UConn’s Sport Administration and coaching program, William Aloia, says this future success as the Associate Athletic Director for The College of St. Rose started out by almost† falling into his lap†. The New Jersey native began his undergraduate experience with two Division-I parents, and like an abundance of people he knew that working in sport was something he wanted to do. Previously a part of the Kinesiology department under the late Joe Marrone, Will jumped on the opportunity posted through an email and started his freshman year as a basketball manager for the very successful UConn’s basketball program. He explains how this experience â€Å"opened his door up†. Will states; â€Å"once I started at UConn working with the women’s basketball program and being around collegiate athletics at such a high level it’s really something in itself, and unbelievable experience. I knew it was for me, I didn’t know which part for sure, but I knew this was something I wanted to do.† What Will realized very quickly realized about working in sport is that often times it is a thankless job. However, that did not stop him from finishing his undergraduate career as a four-year manager for the basketball team. The motivation for Will early in his career has been a two-dimensional illustration of success. Will’s career did not end after his commitment to the Huskies’ came to an end in