Monday, August 24, 2020

Opposition to State-Mandated Premarital HIV Screening Essays -- AIDS

Resistance to State-Mandated Premarital HIV Screening When screening for HIV got conceivable in mid-1985, discusses started concerning the job of such screening in controlling the spread of AIDS. One such discussion concerned state-ordered pre-marriage HIV screening. This approach was proposed to the CDC gathering in February of 1987, however never got a lot of across the board support, since it fulfilled neither the advocates of general wellbeing nor the defenders of common freedoms (Reamer 37). This paper will show that the state is unjustified in sanctioning such strategy and ideally additionally shed some light on why such approach got so little help. In a liberal society, for example, the United States that qualities both common freedoms and general wellbeing, it is frequently hazy which strategies best location the danger presented by the AIDS pandemic. Plainly from one viewpoint, the United States is resolved to regard the security and individual self-governance of its residents. Despite the fact that not explicitly written in the constitution, the privilege to security is verifiable morally justified to deny illicit pursuit and seizure of home and express in the ongoing laws that ensure the protection of web and Mastercard clients. Then again, the United States is additionally dedicated to advance the general government assistance, which means it has an ethical commitment to advance general wellbeing. Generally, in the battle between common freedoms and general wellbeing, the United States has offered point of reference to common freedoms however respected takeoffs when it was demonstrated that doing so was reasonable by the s ubsequent advantages to general wellbeing. Helps, be that as it may, challenges the harmony between common freedoms and general wellbeing like no different past scourge, because of the solid danger it postures to general wellbeing and ... ...avior, they could most likely have been distinguished through projects focused on bunches with a higher commonness of seropositives. Thus, the last two states of our moral system are likewise not met. Utilizing a moral system acquired from Childress, unmistakably a state focused on maintaining the common freedoms of its residents just as advancing general wellbeing is unjustified in ordering pre-marriage HIV screening. Such screening encroaches on common freedoms and doesn't advance general wellbeing in a proficient manner. The state is committed to look for different arrangements by which to advance general wellbeing, for example, intentional testing and instructive programming for wedded couples, which don't abuse common freedoms and which all the more proficiently focus on the individuals who are seropositive. Works Cited Reamer, Frederic G. Helps and Ethics. Columbia University Press: New York, 1991.

Saturday, August 22, 2020

The Meaning of Life Essay example -- essays research papers

The Meaning of Life The most troublesome thing in life is discovering something worth living for. The second most troublesome thing is realizing when you've found it...... by Jamie Andreas OK, we should be cheerful for once. We should not discuss some overwhelming subject. How about we pick something progressively sensible and fun. What about the significance of life? Truly, the importance of life, and the motivation behind our lives. Youngsters (that gathering of individuals who are well on the way to start to play the guitar) love to consider this. Since they are going to set out on that piece of life called "being an adult", they like to examine whether there is anything regarding it that makes it worth the trouble. A multi year old understudy once put it to me powerfully. He stated, â€Å"When I take a gander at the world, and I see what a large portion of the grown-ups I know are doing with their lives, and how they feel about their employments, it isn't rousing. I tune in to individuals disclose to me I should play the game, and make a solid effort to get passing marks, so I can find a decent line of work what not. Everything appears to have about as much significance as going in to the library and retaining the whole card inventory! What for? What's the point?" Furthermore, I said to him â€Å"You are spot on. There is no point. There is no significance to life." Furthermore, I immovably accept that. I am going to make two focuses now. One, there is no importance to life; you should make the significance of life, and most particularly, your life. What's more, two, there most certainly is a reason to life, and particularly to your life, however you should find it. These two thoughts cooperate. When you discover your motivation, you will have the option to see an amazing "meaning&quot. What does the word "meaning" mean? Individuals are continually soliciting what is the significance from life, what is the importance of death, what is the significance of me losing my employment, losing my hair, and so on, and so on. All things considered, you see the fact of the matter is, there is no response to the inquiry since it is an inappropriate inquiry. Just an individual who doesn't have the foggiest idea what the word significance means will pose that inquiry. Which means implies "to perceive an importance past the thing itself, or at the end of the day, "to point to something past itself" And the acknowledgment of that criticalness, perceiving how anything you take a gander at focuses to something past itself, is an imaginative follow up on the piece of each person, and it is additionally the duty of each person. When ... ...ur reason. Push toward what feels better. B.B. Ruler, Eric Clapton, Jimi Hendrix, all have utilized only the five notes of a minor pentatonic scale their entire lives! It is all they requirement for what they need to state. Possibly you have to figure out how to understand music, perhaps you don't. Possibly you have to know many harmony reversals and scales, perhaps you don't. It relies upon what you need to state with your music. What's more, what you need to state relies upon how you feel. How would you feel? Possibly you are baffled and confounded when you consider this. That is acceptable. Dissatisfaction is a push on the back, to make you move, so you will glance around and make disclosures. Ensure you use it that way. Try not to remain in one spot, or the push on the back will thump you over! The standard for the craftsman, for the performer, must be "if it feels better, do it". Following your inclination is the way that feeling becomes "solidified" into a bit of music, with the goal that it tends to be conveyed and felt by another person. Terrible music is caused by individuals who don't really to feel their sentiments. They may not know it, however their music has no significance, and no reason. Have you discovered something worth living for? Is it holding back to be perceived?

Friday, July 17, 2020

How Can I Be More Assertive When I Have Social Anxiety

How Can I Be More Assertive When I Have Social Anxiety Social Anxiety Disorder Coping Print How Can I Be More Assertive When I Have Social Anxiety? By Arlin Cuncic Arlin Cuncic, MA, is the author of Therapy in Focus: What to Expect from CBT for Social Anxiety Disorder and 7 Weeks to Reduce Anxiety. Learn about our editorial policy Arlin Cuncic Medically reviewed by Medically reviewed by Steven Gans, MD on December 11, 2015 Steven Gans, MD is board-certified in psychiatry and is an active supervisor, teacher, and mentor at Massachusetts General Hospital. Learn about our Medical Review Board Steven Gans, MD Updated on May 24, 2018 Social Anxiety Disorder Overview Symptoms & Diagnosis Causes Treatment Living With In Children Become assertive to overcome social anxiety. Getty / Tim Robberts People with social anxiety disorder (SAD) often struggle with being assertive. Being upfront about your feelings and sharing them with others feels hard, to the point that you would just rather keep them to yourself. The problem is, people cant read your mind, so you will often find your needs going unmet. What is Assertive Communication? Assertive communication... is the straightforward and open expression of your needs, desires, thoughts and feelings.involves advocating for your own needs while still considering and respecting the needs of others.involves the use of I statements, such as I need some help preparing dinner for our guests this evening.is a way of making sure your needs are met while still considering the needs of others. Being Assertive When You Have SAD If you live with social anxiety disorder, communicating assertively may feel uncomfortable at first. You have probably  adopted a passive communication style that enables you to avoid conflict but leaves you feeling anxious, depressed, and helpless, and causes frustration and discomfort to those around you. Learning to communicate assertively is not selfish, but rather an effective way of negotiating social encounters. You may have misconceptions about what it means to be assertive. People who communicate assertively are not pushy or obnoxiousdo not step on the feelings of others to get what they want, as is the case with aggressive communication Instead, assertive communication involves expressing your feelings, needs and desires in a nonjudgmental and nonthreatening way. Assertive communication can also be considered helpful to others, because you are giving clear information about what you need to be satisfied. By doing so in a nonthreatening manner, you  give others the opportunity to refuse your requests if your needs conflict with their needs. The Importance of Being Assertive Still not sure if assertive communication is the way to go? Consider that most of your daily encounters will be with people who are communicating and behaving assertively. They are telling you what they need from you and expecting you to refuse if their needs conflict with yours. If a request is too large or too difficult, it is up to you to communicate why you cant comply. By the same token, others expect you to tell them what you need. Instead of expecting others to read your mind, or hoping that they will guess what you want, you need to be clear, honest and open about your needs. How to Become More Assertive Assertive statements generally begin with the word I and directly express what you are thinking or feeling. Notice that being assertive does not mean stepping on the toes of others or berating them. The goal of being assertive is to negotiate social situations in a way that benefits everyone. Some examples of assertive statements: I enjoyed talking with you.I like to watch horror movies.I feel hurt that you talked about me behind my back.I know that the children come first, but I feel sad that we dont spend any time alone. To speak assertively, put these pieces of the sentence together: Start with the word I.Add a verb that describes what you are feeling (like, dislike, want, need, feel, love, hate, wish...)And finish the sentence to describe what it is that you are feeling (I wish you would spend more time with me, I am feeling very lonely). Tip: Keep you out of the sentence, keep your emotions under control, and just share what you are feeling. Try it again: I.. cant... help you with that task because my calendar is full. See, it doesnt have to be overly thought out or complicated. Its about being direct and expressing your needs. Once you start to do it regularly, it will feel more natural. Its especially important for you to learn how to say no, as this can be an area in which those with social anxiety struggle. Assertive Nonverbal Behavior In addition to what you say, your nonverbal communication can also be passive, assertive, or aggressive. Read each of the following passages and see if you see the difference. Jane keeps quiet and hopes everyone will guess what she wants. She speaks hesitantly with a weak voice, and gives up easily. She tends to look down or away, has poor posture, and keeps her head down. She fidgets a lot and nods in agreement no matter what is said. Julie pays close attention to what is said around her, speaks with a strong relaxed voice, makes good eye contact, and stands up straight. She expresses concern and seeks out fairness in situations. Jack is sarcastic and comes across like a know-it-all. He needs to win at all costs, speaks loudly, and stares at people. He tends to stand with his feet apart and his hands on his hips. He also likes to point  his finger and move abruptly. Your goal should be to emulate the second styleâ€"that of Julieâ€"which reflects asserttive nonverbal behavior. A Word From Verywell The next time that you are feeling angry or resentful, consider how you are communicating. By learning to be more assertive, you will reduce anxiety and improve your relationships with others. The 7 Best Online Anxiety Support Groups

Thursday, May 21, 2020

Douglas TBD Devastator

Length: 35 ft.Wingspan: 50 ft.Height: 15 ft. 1 in.Wing Area: 422 sq. ft.Empty Weight: 6,182 lbs.Loaded Weight: 9,862 lbs.Crew: 3Number Built: 129 Performance Power Plant: 1 Ãâ€" Pratt Whitney R-1830-64 Twin Wasp radial engine, 850 hpRange: 435-716 milesMax Speed: 206 mphCeiling: 19,700 ft. Armament Power Plant: 1 Ãâ€" Pratt Whitney R-1830-64 Twin Wasp radial engine, 850 hpRange: 435-716 milesMax Speed: 206 mphCeiling: 19,700 ft.Guns: 1 Ãâ€" forward-firing 0.30 in. or 0.50 in. machine gun. 1 Ãâ€" 0.30 in. machine gun in rear cockpit (later increased to two)Bombs/Torpedo: 1 x Mark 13 torpedo or 1 x 1,000 lb. bomb or 3 x 500 lb. bombs or 12 x 100 lb. bombs Design Development On June 30, 1934, the US Navy Bureau of Aeronautics (BuAir) issued a request for proposals for a new torpedo and level bomber to replace their existing Martin BM-1s and Great Lakes TG-2s. Hall, Great Lakes, and Douglas all submitted designs for the competition. While Halls design, a high-wing seaplane, failed to meet BuAirs carrier suitability requirement both Great Lakes and Douglas pressed on. The Great Lakes design, the XTBG-1, was a three-place biplane that quickly proved to possess poor handling and instability during flight. The failure of the Hall and Great Lakes designs opened the way for the advancement of the Douglas XTBD-1. A low-wing monoplane, it was of all-metal construction and included power wing folding. All three of these traits were firsts for a US Navy aircraft making the XTBD-1 design somewhat revolutionary. The XTBD-1 also featured a long, low greenhouse canopy that fully enclosed the aircrafts crew of three (pilot, bombardier, radio operator/gunner). Power was initially provided by a Pratt Whitney XR-1830-60 Twin Wasp radial engine (800 hp). The XTBD-1 carried its payload externally and could deliver a Mark 13 torpedo or 1,200 lbs. of bombs to a range of 435 miles. Cruising speed varied between 100-120 mph depending on payload. Though slow, short-ranged, and under-powered by World War II standards, the aircraft marked a dramatic advance in capabilities over its biplane predecessors. For defense, the XTBD-1 mounted a single .30 cal. (later .50 cal.) machine gun in the cowling and a single rear-facing .30 cal. (later twin) machine gun. For bombing missions, the bombardier aimed through a Norden bombsight under the pilots seat. Acceptance Production First flying on April 15, 1935, Douglas quickly delivered the prototype to Naval Air Station, Anacostia for the beginning of performance trials. Extensively tested by the US Navy through the remainder of the year, the X-TBD performed well with the only requested alteration being an enlargement of the canopy to increase visibility. On February 3, 1936, BuAir placed an order for 114 TBD-1s. An additional 15 aircraft were later added to the contract. The first production aircraft was retained for testing purposes and later became the types only variant when it was fitted with floats and dubbed TBD-1A. Operational History The TBD-1 entered service in late 1937 when USS Saratogas VT-3 transitioned off TG-2s. Other US Navy torpedo squadrons also switched to the TBD-1 as aircraft became available. Though revolutionary at introduction, aircraft development in the 1930s progressed at a dramatic rate. Aware that the TBD-1 was already being eclipsed by new fighters in 1939, BuAer issued a request for proposals for the aircrafts replacement. This competition resulted in the selection of the Grumman TBF Avenger. While TBF development progressed, the TBD remained in place as the US Navys frontline torpedo bomber. In 1941, the TBD-1 officially received the nickname Devastator. With the Japanese attack on Pearl Harbor that December, the Devastator began to see combat action. Taking part in attacks on Japanese shipping in the Gilbert Islands in February 1942, TBDs from USS Enterprise had little success. This was largely due to problems associated with the Mark 13 torpedo. A delicate weapon, the Mark 13 required the pilot to drop it from no higher than 120 ft. and no faster than 150 mph making the aircraft extremely vulnerable during its attack. Once dropped, the Mark 13 had issues with running too deep or simply failing to explode on impact. For torpedo attacks, the bombardier was typically left on the carrier and the Devastator flew with a crew of two. Additional raids that spring saw TBDs attack Wake and Marcus Islands, as well as targets off New Guinea with mixed results. The highlight of the Devastators career came during the Battle of the Coral Sea when the type aided in sinking the light carrier Shoho. Subsequent attacks against the larger Japanese carriers the next day proved fruitless. The TBDs final engagement came the following month at the Battle of Midway. By this time attrition had become an issue with the US Navys TBD force and Rear Admirals Frank J. Fletcher and Raymond Spruance possessed only 41 Devastators aboard their three careers when the battle began on June 4. Locating the Japanese fleet, Spruance ordered strikes to begin immediately and dispatched 39 TBDs against the enemy. Becoming separated from their escorting fighters, the three American torpedo squadrons were the first to arrive over the Japanese. Attacking without cover, they suffered horrific losses to Japanese A6M Zero fighters and anti-aircraft fire. Though failing to score any hits, their attack pulled the Japanese combat air patrol out of position, leaving the fleet vulnerable. At 10:22 AM, American SBD Dauntless dive bombers approaching from the southwest and northeast struck the carriers Kaga, Soryu, and Akagi. In less than six minutes they reduced the Japanese ships to burning wrecks. Of the 39 TBDs sent against the Japanese, only 5 returned. In the attack, USS Hornets VT-8 lost all 15 aircraft with Ensign George Gay being the only survivor. In the wake of Midway, the US Navy withdrew its remaining TBDs and squadrons transitioned to the newly arriving Avenger. The 39 TBDs remaining in the inventory were assigned to training roles in the United States and by 1944 the type was no longer in the US Navys inventory. Often believed to have been a failure, the TBD Devastators principal fault was simply being old and obsolete. BuAir was aware of this fact and the aircrafts replacement was en route when the Devastators career ingloriously ended.

Wednesday, May 6, 2020

Personal Narrative She s Gone Essay - 2131 Words

â€Å"She’s gone.† Those two words are racing through my mind. She’s gone? She’s gone? What do you mean? With every crippling second, the anxiety is taking over my body. My angst is causing me to lose all aspects of reality. My apprehension is over the edge, exponentially increasing by the second. My hands are becoming leaves, shaking violently in the wind. My heart is pounding as if it is a runaway train. The beating is growing louder and louder every moment, as if it will explode within seconds. Unable to conceal my nerves, I start panicking. I am incapable of swallowing the news. She can t be gone. The room has a dim light, with intermittent flickers. There is an electric machine sitting on a cart, giving out a continuous beep. Suddenly, the monitor changes its pattern. This time, the beep is constant. No breaks between each beep, but a flat piecing sound. A TV hangs in a corner of the room, playing morbid movies. The bedside table has a bouquet of flow er, which I gave to her. There are three empty bottles of soma. The door props open, and three nurses walk by, chuckling maniacally. â€Å"What-† I choke the words out, â€Å"Mother, mother. Answer me.† My voice cracks, along with my happiness. I hold her limp, pale, cold hands. One of the three nurses stays back to monitor me. She gives out a cold hearted smile, followed by a snicker. My heart breaks. How dare you have the audacity to laugh at my suffering? â€Å"We can ensure you that we tried our best to save her. We gave her as manyShow MoreRelatedCaptivity Of North America And Continued As A Significant Genre Of American Literature Essay1406 Words   |  6 PagesCaptivity narratives began with the settlement of North America and continued as a significant genre in American literature until the end of the nineteenth century. The first captivity narratives are believed to have been created by Native Americans who were captured by early Spanish explorers. However, the genre commonly refers to the accounts written by European settlers who were abducted by Native Americans. European settlers were fleeing to the â€Å"new land† in order to escape religious persecutionsRead MoreFrederick Douglass Was An African American Slave In The1352 Words   |  6 PagesFrederick Douglass was an African American slave in the 1840’s who shared his struggles in his narrative in order to show how he succeeded and achieved his goals that w ere seemingly impossible for a slave. Douglass was one of the few slaves who safely escaped, and was given the opportunity to speak publicly about his experiences. This was a way for him to truly share his horrific experiences he endured as a slave, but to also share his daily struggle of cruelty because of his race. 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For example, they may use the Todorov theory, where the narrative structure is comprised of three main parts: order and normality, then something happens where disorder occurs and finally equilibrium is restored, usually by a hero. Thrillers can be dividedRead MoreThe Confessional Mode Of Poetry Essay1454 Words   |  6 PagesStates as a reaction to New criticism and Modernism, the dominant literary theories at that time. This mode of writing worked as â€Å"a model for poets who chose to reject modernist difficulty and new critical complexity in favor of a more relaxed or personal voice† and gave them the opportunity to â€Å"articulate feelings , thoughts and emotions that challenged the decorum of an era marked by its containment of psychic needs and desires†(Beach, 255). Some critics have asserted that confessional poetry was

ICT Database Free Essays

My client, (full time DJ) Mr. I. C. We will write a custom essay sample on ICT Database or any similar topic only for you Order Now H. Cheezeburger has just been employed by Avenue Q, a newly opened club in the west end. He is currently having problems organising his very vast and varied, music collection. He currently organizes his collection manually using index cards. This proves extremely impractical, as they are often mislaid, and he is forced to start again, creating even more work than necessary. Clients Background. My client was born on 5th May 1985 in Chelsea. He went to Dun Raven in Streatham; he was bullied at school, until in year 10 he moved to St William Perkins all boys’ school. Where he excelled in, Music and, Performing arts. He later took a level performing arts, music, ICT, and Textiles. He went on to university, but was expelled after three months. He was interested in dj-ing since a young age, and went on to do it in his spare time, and then constantly after being expelled from university. He then helped out at local venues, at low key parties and occasions. He then went on to take an apprenticeship, and started charging for his services. He then bought his own flat in Woking, with a small studio, where he could focus constantly on his DJ-ing. He has been employed by various clubs such as â€Å"wicked†, â€Å"Lyyne† â€Å"Chameleon† and most recently â€Å"Avenue Q†. His intentions are to raise enough money to be able to go back to university. Identifying the user My client will be the main user of the system, but I will occasionally use the system to check for updates and any possible faults. Statement of the problem My client currently organizes his music collection manually, using index cards and other pieces of paper. This is organised by Artist name. But this proves inadequate and time consuming, as he often loses his lists, resulting in him having to write it all out again. Using valuable time, that could be spent doing something more constructive. Manual solution considered My client could keep his current method of index cards, (organised via artist name) which can prove sometimes useful, as technology can sometimes crash, or have faults. On the other hand index cards can be often lost, resulting the time consuming task of re-writing them all out. Another manual solution would be to use folders to organise his collection, (organised either by artist name, or song name) this is more effective than index cards as they are large, and easier to keep track of. But, could result in a large amount of space being taken up, as the folder collection, would have to be extremely large. Two alternative software solutions considered Mr Cheezeburger could use itunes to organize his music collection, as it is user friendly and very easy to use. Contrariwise to be able to use itunes QuickTime and safari must be downloaded using up more memory, causing the system to be slower, also, an itunes library cannot be transferred to multiple computers in a short space of time. MS Excel could also be used, as it is easy to use, and the cells can be filtered and things can be located quickly and easily. On the other hand it is easy to make errors, and they effect the system long term. Proposed solution justified I have chosen to use MS access because it is easy to use, and it is simple to find things using queries and searches. At least 3 Quantitative objectives identified * Database must be password protected * Search Info Easily * User friendly way of entering data How to cite ICT Database, Papers

Saturday, April 25, 2020

Life Cycle Costing Finding free essay sample

In management accounting, there are various costing methods applicable to use in practice. Some of practitioners are familiar with job order costing, process costing and activity based costing. The key idea is to apply the right costing method in the right situation. Life cycle costing (LCC) offers another choice to the user. It is usually found in manufacturing, construction, software companies and product development. As we know, consumer and manager need to make decision on the cost of acquisition and cost of ongoing use of many different assets like equipment, motor vehicle, plant and other. As it seems, the key factor to influence the decision of acquisition on assets is the initial capital cost. In addition, the unrealized cost such as ongoing operation and maintenance cost should be considered before the decision making is made. Life cycle Costing is a process to determine the sum of all the costs related with an asset throughout its life which include acquisition, installation, operations, maintenance, renovation and disposal costs. We will write a custom essay sample on Life Cycle Costing Finding or any similar topic specifically for you Do Not WasteYour Time HIRE WRITER Only 13.90 / page For example, if the managers want to buy the motor vehicle for the purpose of company. They are needed to consider the whole life cycle costing such as their maintenance, their operation, their initial acquisition, and other factor which can give more information to decision maker to make the better decision. This report sets out to address what LCC, why LCC, when LCC, how LCC use on the manufacturing industry. The aim is to provide a clear understanding toward life cycle costing in theory and practise. FINDINGS 1. ) Life Cycle Costing Life cycle costing is estimates and accumulated costs over a product’s entire life cycle in order to determine whether the profits earned during the manufacturing phase will cover the cost incurred during during the pre- (upstream) and post- (downstream) stage. By understand on how to identifying the cost incurred during the different stage of product life cycle, it might help the manager to manage the total costs incurred throughout its life cycle. In addition, life cycle costing is also helps managements deeply understanding the cost consequences of developing and making a product and to identify area in which may cost reduction effective. 1. 1) Life Cycle Costing Concepts The process of Live Cycle Costing involves: I. Assessing costs arising from an asset over its life cycle. Asset life cycle consist of various phase which are planning, acquisition, managing, distribution, and disposition. Though the asset life cycle, all the cost arising from each phase must be estimated at the earlier stage to facilitate in the cost reduction. The acquirer should consider all relevant cost because it is not only about the initial investment and acquisition cost, but all cost occurred over the anticipated life cycle of the assets. II. Evaluating alternative that have an effect on the cost of ownership. The comparisons of asset alternative whether it is at the concept or detailed design level should be evaluate in order to achieve better outcomes from the assets. Each alternative may have different pros and cons. Selecting unfriendly alternative may affect all the cost incurred during the period of ownership. Therefore, a thorough evaluation shall be made to avoid unwanted circumstances. For example, the mobile phone industry such as Nokia, Samsung, HTC and other is a fast moving product. Life cycles are short, mobile phone manufacturers spent lots of money on RD and they have to recover these costs in a short period of time. This explains why newly released mobile phones are sold at such high prices. 1. 2) Reason for use Life Cycle Costing I. Comparison of asset alternatives to achieve better outcome from asset. Each asset alternatives should be evaluated so that it will assess the risk and benefit on every alternatives. A strategize development and implementation of plans and programs for the assets should be done to ensure that the assets operational objectives are achieved at optimum cost. II. Essential in determination of cost in the asset management process. It is important to identifying the cost in the asset management process whether the asset should be acquired, upgraded, maintained, or disposed of. It will serve a framework on how the asset will be acquired; planning for the upgrade and maintenance and disposal process will be managed. III. As managers’ tools in asset. An effective asset manager’ tools will help in delivering company objective effectively and efficiently. In addition, the manager’s tools will be helps by systematic tools like economic appraisal, financial appraisal, value management, risk management and demand management in weighing up the costs and benefits, risks, objective, revenues and expenditures. IV. Enables the decision maker to balance the performance, reliability, maintain abilities and other goals against life cycle costs. In order to achieve the outcomes that reflect performance, reliability and ability, the proper planning, allocation of resources and evaluation of the performance should relate each other and fit together. 1. 3) It can be used in three stages Life cycle costing should be applied when there are three stages: I. The conceptual stage: This is the stage when the initial proposal for investments is being considered. It is to estimate the future cost and provision to be made over the life of the assets. For example, the different type and designs of machine to increase the sales production for the manufacturing industry. II. The acquisition stage. This is the stage where the supplier for the assets is being assessed. It is to assist in the selection of the most cost-effective option. III. The service stage. The stage of decision making on whether to maintain, improve or dispose of the assets. It is to improve the cost effectiveness of the production as well as to improve the specification of future assets. For example, when automotive manufacturing products their car product, they are improving their quality of car. So that to ensure the customer still keeps loyalty to buy their car for future. 1. 4) Estimate Life Cycle Costing The formula to calculate the life cycle costing: Life Cycle Costing = Capital Cost + Life Time Operating Cost + Life Time Maintenance Costs + Disposal Cost – Residual Value 1. 4. 1) Product life cycle: relationship between costs committed and costs incurred Product Life Cycle Phases Figure 1 illustrates the relationship between costs committed and costs incurred in the life cycle costing. It involves three stages of a product’s life cycle, the planning and design stage, the manufacturing stage and the service and distribution stage. Committed or locked-in costs are costs have not been incurred currently but that will be incurred in the future after the decision basis has been made. Costs are incurred when a resource is sacrificed or used. A system of costing is the record cost only had been done when they have been incurred. Furthermore, the costs that have been committed are difficult to be alter. The pattern of cost commitment and incurrence will vary based on the industry and specific product introduced. During the planning and design stage, the cost management can be most effectively exercised compared to the manufacturing stage when the product design and processes have already identified and costs have been committed. At the post sales service and distribution phase, its focus more on cost containment than cost management. 1. 4. 2) Life Cycle Costing Model The information should be obtained before selecting a model. This is to ensure that the analysis can be made. Evaluation should be made in considering the applicability of all cost factors, empirical relationship, constants, elements and variables. Life cycle costing model should: I. Represent the characteristic of the asset being analyzed. It includes the intended use environment, maintenance concept, operating and maintenance support scenarios and any constraints and limitations. II. Comprehensive to include and highlight the relevant factors to the Life Cycle Costing asset. III. Easy to understand in order to permit timely decision making, future updates and modification. IV. Evaluate the specific Life Cycle Costing elements independently of other costing elements. 1. 4. 3) Life Cycle Costing Breakdown into Asset Cost Some element need to be identified in Life Cycle Costing. This is because it requires the breakdown of the asset into its part of cost elements over time. The elements that should be considered are: I. Significant amount of cost that generate components of activity. II. Time in the life cycle when conducting the activity. III. Resources cost categories that relevant such as material, labor, overhead, transportation and others. 1. 4. 4) Benefits of Life Cycle Costing The benefits the manager can gain from Life cycle costing are: I. Planning and analysis of alternative solutions. It is to serve a framework to document and compare the alternatives to achieve significant cost benefits. Life cycle costing concept will give earlier actions to produce revenue or to lower costs. II. Selection of preferred alternatives. The decision maker can use the information for the selection process with the life cycle costing analysis. Better decision should follow from more realistic and accurate assessment of cost and revenue. III. Securing funding. The comparison between the alternatives that have different cash flow patterns over time is important. This is because there are corporate cash flows issues that need to be considered. Life cycle costing analyses provide a basis for projecting cash requirements. IV. Review. The life cycle costing can serve confirmation of the reliability of the life cycle costing model. Besides, the credibility of future life cycle costing plans can be achieved. 1. 4. 5) Life Cycle Costing Process Life cycle costing involves six stages which are: Stage 1: Plan Life Cycle Costing The documentation of the plan needs to be done at the beginning to serve a framework of life cycle costing. This plan must be review to ensure the plan has been interpret correctly and address clearly. Stage 2: Select or Develop Life Cycle Costing Model All relevant categories of cost that will happen in phases of life cycle should be identified. Select a method for estimating the associated cost and develop the estimates. Stage 3: Apply Life Cycle Costing Model Life cycle costing model need to be validated and obtain the model results from each relevant combinations and support scenarios defined in the analysis plan. Stage 4 : Document and Review Life Cycle Costing Results The documentation of the results should be done to ensure the users understand clearly the results and affects of the analysis along with the constraints and uncertainties associated with the result. Stage 5 : Prepare Life Cycle Costing Analysis Life cost analysis used to control and manage the ongoing costs of assets or part thereof. It involves review and development of the life cycle costing model as a cost control mechanism. Stage 6 : Implement and Monitor Life Cycle Costing Analysis Life cycle costing should have a continuous monitoring of the actual performance of an asset during its operations and maintenance and to provide feedback for future reference. 1. 4. 6) Application to industry For pharmaceutical products, the product life cycle is becoming shorter and shorter as new products keep being developed for the market demand purposes. It is not surprising that new drugs are being sold at very high prices. For example, drugs which are used to fight cancer in targeted therapy can cost a patient on average RM 20,000 to RM 200,000 per month. Again, the life cycle is short (or uncertain), and pharmaceutical companies need to pay back the initial costs in RD in a short period making high prices necessary. You can imagine how much the companies need to pay for a team of top tier scientists who have been working in the laboratory day and night for many years while developing the drug. Finally, as a short revision on life cycle costing, suppose a new cancer curing drug XXX is expected to have sales of 100,000,000 units in the coming 10 years. The selling price is targeted at RM 1,000 per unit. RD is RM 10,000,000,000, design cost is RM 500,000,000, manufacturing cost is RM 1,000,000,000, marketing RM 100,000,000, distribution costs another RM 100,000,000 and finally customer service RM 50,000,000. Find the life cycle profit for XXX as follow: RM Millions XXX Sales 100,000 RD (10,000) Design (500) Manufacturing (1000) Distribution (100) Marketing (100) Customer service (50) Life cycle profit 88,250 The life cycle profit is RM 88,250 million (or RM 88,250,000,000). It is for 10 years and thus on average every year the profit is RM 8,825 million which is quite normal for leading pharmaceutical companies. It can be seen that the total life cycle cost is RM 11,750 million and RM 10,000 million (or 85. 1%) spent on RD. CONCLUSION Life Cycle Costing can be conclude as key asset management tool which takes into account the whole of life implication on the asset starting from the cost planning, acquiring, operation maintaining and disposing. It assist in analyse not only the cost of acquiring an asset but also the costs over an asset’s life like long-term operational and maintenance costs. In addition, it will be the guidance on how long term strategic planning process, analysis, evaluation and decision making process towards the asset managements. The best expected outcome can be managed if all the relevant cost and benefits over life span of an asset is taking into account. Lastly to overall cost involve in owning, operating and maintaining an asset from the initial planning up till disposal. Thus, selecting the best alternative in order to minimize the possible cost incurred and maximizes the potential savings that can be made.