Standard Costing Essay Example | Topics and Well Written Essays - 2250 words

Standard Costing - Essay Example This paper considers the other side or the side in which standard costing has found its inappropriateness and unsuitability. Furthermore, the outcome of the critical analysis of how standard costing works is also evaluated in terms of its effectiveness as a means of control in the global industry and the increase in consumer wealth. As a general idea, standard costing is a system of cost ascertainment and control in which predetermined and preset standard costs and income for products and operations are set. This standard costs and income for products and operations are periodically and from time to time compared with the actual costs incurred and income generated for the purpose of establishing any variances. Standard costing system is used by many organizations as a management tool in estimating the overall and general cost of production with the assumption of normal operations. While it has standard costing has been widely used by most production and manufacturing companies, the system has found its great importance and appropriate significance in most organizations and firms whose operations involved are common and repetitive. Standard costing generally involves the development of a product or service cost wit the use of estimates of both the resources consumed as well as the prices of those resources. In producing a standard selling price, the standard cost may then be increased by an estimated profit margin. These estimates of cost and revenue then provide and build up a foundation for additional and supplementary planning and control (Mitchinson 2000 July 1). Traditionally, standard costing is often and frequently associated with manufacturing though it also can be used in other area like the service sector. In support to Drury's (2004) claim that standard costing is appropriate and suitable in common or repetitive operation of an organization, Mitchinson (2000) asserted and alleged that the system, as a method, is essentially apt and fitting to task which is repeated many times. To provide a rationale for this allegation, repeated tasks or operations give organizations and firms the means to estimate the nature of how tasks will be performed in the future and upcoming operation. Information gained previously in a repetitive operation can be used in predicting the income and expense for any period. 1. Problems with Standard Costing The reported setbacks and inappropriateness of standard costing have been spotted in the part of lean companies. Baggaley (2003) strongly argues that the system's measurements motivates and encourage behaviors that are harmful and inappropriate to lean environments. Additionally, standard costing does not provide reliable cost information for decision-making that is important in a lean situation. As a result, Baggaley (2003) suggested an alternative costing approach that goes in line with the goals of lean that also provides the basis for sound management decisions. There are problems with standard costing when used as a system of control in a lean environment that Baggaley (2003) has identified. First predicament is the problem regarding the people and the workforce. Naturally, standard costing sets standard performance that cause people on the shop floor to do the wrong things when just to meet the preset performance level. In further illustrating his contention, Baggaley (2003) specifies the in-depth reason for

Academic Honesty Essay Example | Topics and Well Written Essays - 1250 words

Academic Honesty - Essay Example Dishonesty among students can be suppressed to ease implementation of academic policy program me. It is the mandate of one who receives a scholarship to out-source information and seek for guidance in all his undertakings. It is through this that he will get adequate knowledge on the ongoing programmed policies. Honesty adherence reflects one’s commitment to willingly and readily work under any management. Ignorance of the outlaid policies is not in any way a defense mechanism to evade punishment. Lecturers expect students to produce their own assignments and highly avoid duplication of their colleagues’ work (Kirkland, 2009). A well formulated honesty policy depicts a fine image of the institution to the external human race. The school managerial team would come up with several guidelines to emerge to an academic honesty policy statement. It should be strictly adhered to and its violation be considered un- invulnerable. The motive behind the formulation of an academic honesty policy would vastly be to eliminate the negative students’ behaviors in which failure to instantly deal with them lead to adverse results. This eventually portrays a dull picture of the institution to the outsiders. The criteria used in its formulation has to side with both the institution as well as the students. (That is, it favors all the parties assisting in its formulation). This is through ensuring that the organization of an Academic Honesty Committee involves both the students’ council and the institute’s legitimate decipherable team. The standards of this honesty policy should not limit the students to receiving of the assistance they seek. It should subject students to discipline as soon as they violate the set standards. In it, lecturers outline procedures, which the students follow and avoid being dishonest (Choong & Brown, 2007). There are also the measures to be taken and applied as one must face the consequences of his mistake. However, students should anticipate for a better follow up of the policy and ensure they operate within its basics as they look forward to both positive and negative reinforcement. Instructors assertively apply disciplinary measures on the policy breakers and hence help to bring down resistance to the policy. It is worth noting that, the st udents are ready and satisfied when a certain set sequence of dealing with policy violators is administered on them (Choong & Brown, 2007). This is due to the reason that the students’ council is involved in the giving out of ideas in the formulation of this policy. This then makes them not to resist to any action their instructors administer on them. Punishment should be applied to the violators and is done best by reporting to the body chosen to give authorization to the policy. The committee looks forward to a positive adherence of students presumed to be alluding to the so-called policy. The disciplinary measures to be applied must be made known to them and it is the obligation of the council to substantiate the norms required of students. They edify them through various ways such as prevention, confrontation and lastly by reporting. In prevention, there is prior knowledge of the honesty policy, which the lecturers partially give to the students during their admissions to the various campuses. Such information gives the scholar a hint on the institution’s programs (Kirkland, 2009). The three are also ways of evading academic dishonesty. Academic wise, the instructors set assignments, which first oblige an open discussion and later assign them some exceptional responsibilities to partake. When student get involved in

The Significance Of Larmor Frequency In Mri English Language Essay

The Significance Of Larmor Frequency In Mri English Language Essay When a magnetic field is applied to an atom, the nuclear spin will be orientated with the field. The spin allows absorption of a photon of frequency ÃŽÂ ½L, which is dependent on the magnetic field applied. ÃŽÂ ½L = ÃŽÂ ³ * B In the equation above, B is the magnetic field, ÃŽÂ ³ is the gyromagnetic ratio and ÃŽÂ ½L is the larmor frequency. When atoms are placed in a non-uniform magnetic field, the nuclei of the atom have varying larmor frequencies due to the equation. (b) Why does the RF field have to be applied exactly at the Larmor frequency to tip the net nuclear magnetisation? Some nuclei are said to be parallel to the magnetic field with some nuclei orientated anitparallel which are at a higher energy state. The energy difference between the two states is give by ΆE. When this energy difference is applied there is a transition from the lower energy level to the higher energy level. There is now more nuclei in an anitparallel orientation. When using the RF pulse it has to be resonance with the Larmor frequency. As the RF energy is applied the nuclei will orient themselves in the anitparallel position, this results in more nuclei being in a higher energy state. (c)Classically the spin population states are divided into parallel and anitparallel: what is the approximate population difference between these two states at 1.5T? In order to calculate the population difference use the larmor equation to find the frequency at 1.5 T f = ÃŽÂ ³B Where ÃŽÂ ³ = 42.6 MHz/T B= 1.5 T f = (42.6 x 10 ^6) Ά¡ (1.5) f= 63.9 x 10^6 secà ¢Ã‚ Ã‚ »Ã‚ ¹ Now use the following equation ΆE = hf to find the difference in population where h is plancks constant which is 4.14 x 10^- 15 eVΆ¡sec f is 63.9 x 10^6 secà ¢Ã‚ Ã‚ »Ã‚ ¹ ΆE = hf ΆE =4.14 x 10^-15 )(63.9 x 10^-6 secà ¢Ã‚ Ã‚ »Ã‚ ¹) ΆE = 2.65 x 10^-7 eV (d) Describe what is meant by the Free Induction Decay (FID) of the MR signal In the rotating frame, the net magnetisation vector decays as spins lose phase coherence and begin to cancel each other out. They do this because they experience slightly different magnetic field strengths due to interaction between spins (via their own oscillating magnetic fields). Slightly different magnetic fields means slightly different precession (Larmor) frequencies. This causes some spins to lag behind the average, and some get ahead of the average. Eventually the spins point in arbitrary directions and the Mxy component of the net magnetisation vector is lost. This decaying, oscillating signal is the free induction decay.  [1]   (e) Describe what is meant by spin-lattice relaxation. How is it described mathematically? One relaxation process involves a return of the protons to their original alignment with the static magnetic field. This process, called longitudinal or spin-lattice relaxation, is characterized by a time constant T1. The term spin-lattice refers to the interaction of the protons (spins) with their surroundings (the lattice or network of other spins). This interaction causes a net release of energy to the surroundings as the protons return to the lower energy state of alignment.  [2]   The spin- lattice relaxation is given by M_z=M_0 [1-exp (-t/T_1)] where M_z and M_0 components of the magnetisation vector and t is the time. (f) Describe what is meant by spin-spin relaxation. How is it described mathematically? Before a radio wave is applied, the precessional orientation of the protons is Random. The application of a radio wave brings the protons into synchronous precession, or in phase. When the radio wave is switched off, the protons begin to interact with their neighbours and give up energy in random collisions. In so doing, they revert to a state of random phase. As the protons revert to random orientation, the bulk signal decreases because the magnetic moments tend to cancel each other. This process is called transverse or spin-spin relaxation and is characterized by a time constant T2.  [3]   The spin-spin relaxation is given by M_x, y=M_0 [exp (-t/T2)]. (g) Using the spin echo sequence, describe how the timing parameters can be adjusted to reflect T1, T2 and proton density in the image. Question 2 Figure 2.1 : Image given in assignment (i)What are the two user variable parameters marked as a and b? Explain briefly in general terms how a and b might be chosen to achieve different image contrast weightings. The user variable a is the echo time and b is the repetition time. When there is a short repetition time and short echo time the result will be a T1-weighted image. A long repetition time and short echo time will give a proton density image, and long repetition time and long echo time will give a T2-weighted image. (ii) Identify the gradients markedd. Explain what is illustrated by the dotted horizontal lines in this part of the diagram. What user variable parameter directly influences what is happening ind? Briefly relate this to total scan time. The gradients markedd represents the phase encoding gradient. The user variable parameter that directly influences the phase encoding gradient is the frequency encoding gradient. The total scan time for a standard spin echo or gradient echo sequence is number of repetitions x the scan time per repetition (means the product of repetition time (TR), number of phase encoding steps, and NSA).  [4]   (iii)Identify the gradient e. If all other variables are considered fixed what user variable parameter would change the strength of this applied gradient? The gradient is e is the slice selection gradient. The user variable parameter that would change the strength of this applied gradient is the slice thickness parameter. The slice thickness is governed by the following equation: thk = BWtrans / (à Ã¢â‚¬ °0 ·GS) Where thk is the slice thickness, BWtrans is the transmitted RF bandwidth (the range of frequencies it covers), 0 is the gyromagnetic ratio and GS is the magnitude of the slice selection magnetic field gradient. So, slice thickness is inversely proportional to GS; increasing GS will yield a thinner imaging slice.  [5]   (iv) What is the waveform show in g? Give a brief description of how the signal from g is captured by the MR computer system and subsequently processed to form an image. The waveform g represents the echo signal received. Question 3 (A) Describe briefly the physical basis of the following MRI artefacts: Truncation or Gibbs Gibbs or truncation artefacts arise from going from a bright are to a dark area resulting in bright or dark lines which are present at parallel and adjacent borders where there is a sudden change in intensity. This type of artefact is associated with the number of steps used in the fourier transform to reconstruct the image . To minimize the effect of Gibbs or truncation artefacts more encoding steps are performed in order to lessen the intensity and narrow the artefacts. Figure 3.1 : Diagram shows the Gibbs effect resulting from a Fourier transformation of a sharp change in image intensity Zipper There are various causes for zipper artefacts in images. Most of them are related to hardware or software problems beyond the radiologist immediate control. The zipper artefacts that can be controlled easily are those due to RF entering the scanning room when the door is open during acquisition of images. RF from some radio transmitters will cause zipper artefacts that are oriented perpendicular to the frequency axis of your image. Frequently there is more than one artefact line on an image from this cause. Other equipment and software problems can cause zippers in either axis.  [6]   Figure 3.2 : When this image was taken the scanner room door was left open during the acquisition causing the zipper artefacts shown. Chemical shift Chemical shift arises from a variation in the resonance frequency due to the nuclear spin of protons in different environments like fat or water. Due to the magnetic shielding of different protons , will result in different resonance frequency and hence lead to miss registration of protons in the same slice during the fourier transform. The chemical shift artefact will appear as bright or dark band at the edge of the anatomy. High field strength increases the miss registration of the protons. Figure 3.3 : In this image the chemical shift artefact is seen as a small bright line in front of the femoral bone. (b) In a magnetic field, fat precesses at a lower frequency that water giving rise to a Chemical shift. At 1.5T, the frequency difference is 210Hz. For an image matrix of 256 x 256 and a receive coil bandwidth of 16 kHz, calculate the size of the shift between water and fat in pixels. To find the chemical shift use the following equations d = (n nref) x 106 / nref But know that nref = gBo The equation now becomes d = (n nref) x 106 / gBo where nref is resonance frequency g is gymagnetic ratio where g is 42.58 MHz/T Bo is magnetic field strength where Bo is 1.5 T n is resonance frequency of second component d is chemical shift difference Can now put these values into the above equations. Given that the frequency difference is 220 Hz d = (n nref) x 106 / gBo d= (220) x 106 / (42.58 x 106) (1.5) d= 3.44 ppm Question 4 Using diagrams where appropriate, briefly describe k-space under the following headings What does k-space represent K space corresponds to a matrix of the MR data and represents the image before processing like fourier transforms are performed. Within k-space each line represents a measurement, with a separate line for varying phase gradients. A line of height 0 represents a line with no phase gradient. Figure 4.1: In this diagram, Kx represents frequency, Ky represents phase directions. Each measurement is positioned at a different Ky coordinate (height) How is k-space normally filled The polarity and amplitude of the frequency and phase encoding gradients directly affect how k-space is filled. The amplitude of the frequency encoding gradients establish how far the k-space goes to the left or right and therefore gives the field of view of the image in the frequency direction. Positive values go from left to right while negative values go from right to left. The amplitude of phase encoding gradient estimates how far up and down k-space is filled up and down in the phase direction and hence determines the field of view in this direction. Positive values fill the top half while the negative values fill the bottom half. What determines k-space co-ordinates The k-space location (kx and ky coordinates) of data is governed by the accumulated effect of gradient events and excitation pulses.  [7]   How does an absence of data in k-space affect the image If there is some date missing in k-space this will result in a loss of resolution of the image. Question 5 (a) Describe four important safety hazards in MRI. Static magnetic fields Depolarization can be caused by voltages induced in flowing blood and the movement of muscles in the heart which can be detected by an electrocardiogram. In order to minimize this effect the magnetic field strength kept withing the following limits. 2.5 T for body of patients; 0.2 T for arms and hands of staff and 0.02 T for whole body of staff. Switching of the gradient magnetic fields Involuntary muscular contraction, breathing difficulties and ventricular fibrillation arise from eddy currents induced in the body. MRI should not be performed on patients with implants, as it can cause harm to the patient. In the case of strong fields, taste sensations can be experienced by the patient while flashes of light can be present on the patients retina. Magnetic field build up is usually 1-5 Ts to avoid symptoms. Radiofrequency fields In strong static fields, at high frequencies, heating can occur. The temperature should not rise above 1 degree Celsius on the patients skin. In order to minimize the heating affects the specific absorption ratio should not surpass 0.4 W/Kg and pulsed RF field should not go beyond 70 W Mechanical attraction of ferromagnetic objects This changes with the square of the magnetic field and inverse of the distance. Metal objects are made into projectiles if they come into the fringe field. For this reason non-magnetic material should be used. (b) What is meant by SAR? Define the units used to measure this parameter. The Specific Absorption Rate is defined as the RF power absorbed per unit of mass of an object, and is measured in watts per kilogram (W/kg). The SAR describes the potential for heating of the patients tissue due to the application of the RF energy necessary to produce the MR signal. Inhomogeneity of the RF field leads to a local exposure where most of the absorbed energy is applied to one body region rather than the entire person, leading to the concept of a local SAR.  [8]   What is the whole body limit? 4 W/kg averaged over the whole body for any 15-minute period.  [9]   Which sequences are a particular concern and may give rise to radio-frequency effects? Radio frequency effects occur when a patient is exposed to static magnetic fields in MRI. The Radio frequency pulses mainly produce heat, which is absorbed by the body tissue. If the power of the RF radiation is very high, the patient may be heated too much. To avoid this heating, the limit of RF exposure in MRI is up to the maximum specific absorption rate (SAR) of 4 W/kg whole body weight (can be different from country to country). For MRI safety reasons, the MRI machine starts no sequence, if the SAR limit is exceeded.  [10]  

Persuasion Written by Jane Austen Essay examples -- motherhood, jamaica

The short story Girl written by Jamaica Kincaid is a mother’s compilation of advice, skills, and life experience to her daughter. The mother believes that her offer of practical and helpful guidance will assist her daughter in becoming a proper woman, and gaining a fulfilling life and respectable status in the community. Posed against the mother’s sincere concern for her daughter’s future is Sir Walter’s superficial affection to his daughters in the novel Persuasion written by Jane Austen. Due to his detailed attention for appearance and social rank, Sir Walter has been negligent to his daughters’ interests and fails to fulfill his responsibility as a father. Throughout both literary works, the use of language and tone towards persuasive endeavors reveals the difference in family dynamics and the success of persuasion on the character’s transformation. The mother’s genuine care for her daughter in girl is displayed through her imperative instructions. The mother decides to transfer her domestic knowledge and life experience to her daughter in order to shape her daughter’s behavior from a young age. She gives out detailed instruction on how to â€Å"sew a button, how to hem a dress when the hem coming down to how to iron a khaki shirt so that it does not have a crease† (Kincaid). Although heming a dress is not a difficult chore, the mother emphasizes the its importance since she understands that the appearance of clothing reflects a woman’s character. Because domestic skills serve as a measurement for women’s competence and self-worth, the daughter’s inability to take care of her clothes will indicate her lack of interest in household affair and organizational skills. Through these advice, the mother highlights the importance of house... ...an only find true happiness in marriage with someone who shares similar manners and treasure people’s qualities over their look and status. This is when Anne’s sensibility allows her to disregard her family’s persuasion and become determined to fulfill her love with Wentworth. The persuasive attempts in both literary works produce different results. The effectiveness of the mother’s guidance to her daughter is questioned since the girl cannot recognize the essence of her mother’s lesson. Despite that, the mother’s beneficial instruction serves as a standard for the daughter to reflect her future behaviors in order to live up to the community’s expectations. On the other hand, Anne’s value of candid expression and lasting relationship dissuades her from obliging to her family’s meaningless duty to place her love and interest above to experience fulfillment in life. Persuasion Written by Jane Austen Essay examples -- motherhood, jamaica The short story Girl written by Jamaica Kincaid is a mother’s compilation of advice, skills, and life experience to her daughter. The mother believes that her offer of practical and helpful guidance will assist her daughter in becoming a proper woman, and gaining a fulfilling life and respectable status in the community. Posed against the mother’s sincere concern for her daughter’s future is Sir Walter’s superficial affection to his daughters in the novel Persuasion written by Jane Austen. Due to his detailed attention for appearance and social rank, Sir Walter has been negligent to his daughters’ interests and fails to fulfill his responsibility as a father. Throughout both literary works, the use of language and tone towards persuasive endeavors reveals the difference in family dynamics and the success of persuasion on the character’s transformation. The mother’s genuine care for her daughter in girl is displayed through her imperative instructions. The mother decides to transfer her domestic knowledge and life experience to her daughter in order to shape her daughter’s behavior from a young age. She gives out detailed instruction on how to â€Å"sew a button, how to hem a dress when the hem coming down to how to iron a khaki shirt so that it does not have a crease† (Kincaid). Although heming a dress is not a difficult chore, the mother emphasizes the its importance since she understands that the appearance of clothing reflects a woman’s character. Because domestic skills serve as a measurement for women’s competence and self-worth, the daughter’s inability to take care of her clothes will indicate her lack of interest in household affair and organizational skills. Through these advice, the mother highlights the importance of house... ...an only find true happiness in marriage with someone who shares similar manners and treasure people’s qualities over their look and status. This is when Anne’s sensibility allows her to disregard her family’s persuasion and become determined to fulfill her love with Wentworth. The persuasive attempts in both literary works produce different results. The effectiveness of the mother’s guidance to her daughter is questioned since the girl cannot recognize the essence of her mother’s lesson. Despite that, the mother’s beneficial instruction serves as a standard for the daughter to reflect her future behaviors in order to live up to the community’s expectations. On the other hand, Anne’s value of candid expression and lasting relationship dissuades her from obliging to her family’s meaningless duty to place her love and interest above to experience fulfillment in life.

Unit 17

Unit 17: Working in the Social Care Sector Investigate Potential Careers in Social Care M1: Assess how a care worker can contribute to providing a positive experiencing for uses of social care services Case study Jean is a care worker in a residential care home. Her job is to provide care for the physical, social and emotional needs of the residents she works with, as well as liaising with a variety of people who are linked with the residents. Mary is 86 and recently widowed, at which time she moved into the care home where Jean works.Mary has a large family who visits regularly and play an active part in her care plan. She suffers from rheumatoid arthritis and is a little hard of hearing. She had an active life whilst her husband was still alive. She loves to read, watch the soaps on television and listen to music. She also loves to sew and knit but struggles because of her medical condition. Jean, Mary’s care worker, will need to work with doctors – a specialist with arthritis, physiotherapy and occupational therapist. All these things will help Mary positively because it will help her with her arthritis.Jean will also need to work with a grievance counsellor so that Mary can talk to someone about the death of her husband, Mary may feel even better that the person she’s talking to is a professional so she/he will maintain client confidentiality and will help her. Jean will need to get in touch with the care home community – people who teach dancing lessons, exercise and if possible entertainers because Mary had an active life when her husband was alive, Mary is in a care home but that doesn’t mean that she should be disengaged from society.Jean will need to know about Mary’s diet and will also need to work with the chef of the care home so that Mary can eat because if Jean just gives her anything to eat Mary may not eat it and will go to bed hungry. Jean will need to make sure that in a clinic or a GP Mary will have t he same nurse all the time and that in the care home most of the people that work with her are the same people. This will help Mary build relationships and trust with the people she works with and to feel comfortable to talk to someone and if she is being abused she may feel comfortable to tell another staff at the care home.Jean will also need to work with Mary’s family and friends so that when they want to visit Mary they will know what time to come, when visiting hours are and on which days they are longer. Mary is Jean’s patient so it is important that she knows what Mary enjoys doing in her spare time, communication is a very important skill because Jean is going to need to understand Mary, so that she can make her feel like she's in important in the care home. Jean will have to think about what Mary likes to eat – if she's a vegetarian, if she has any allergies, if she needs to eat halal or kosher food.Jean will need to know if Mary has any religious belie fs, if she's a Christian she may need a Bible in her room, if she’s Muslim she may need a prayer mat, it will be very important that jean learns about Mary’s religious beliefs and her culture so that Mary can feel comfortable and relaxed in the care home. Putting a TV in Mar room, putting a TV in everyone’s room, would stop arguments with the people in the care home and she would probably put on subtitles which some people may not like. Jean will also need to get a hearing aid for Mary; this will improve Mary’s hearing.Even though Mary is in a care home not everything is brought directly to her so some arrangements will need to be made. The practical arrangements that Jean will have to do for Mary will be to see a grievance counsellor possibly every week, do her shopping every week and to arrange for her transport whether she’s going to take public transport, because if so she will need a over 60’s free bus pass but if Mary isn’t goin g to take public transport then Jean will have to arrange for a bus maybe for her and some other people in the care home as well.Jean will also have to arrange Mary’s appointments at the GP or the clinic or with her physiotherapy. Jean will have to think about items Mary may need – laptop, telephone, TV. Mary could use her laptop (Skype) and a telephone to communicate with her family and friends, who could possibly live out of the country. Jean could provide a positive experience by teaching Mary, in her own spare time, how to use the latest gadgets (which could help her communicate with her family and friends better) and just by being there and interacting with Mary and being there for her and keeping her safe will make it a positive experience.Care workers that are patient, caring and empathetic will help make a positive experience for everyone because by having these 3 things this could help you have a better understanding of their lives and may feel more sympatheti c towards them and when people understand people better they are, most of the time, less likely to abuse them. If the patients are being abused in the care home, having someone that the patients can talk to and trust in the are home can help them confined in them and tell them that someone is abusing them and it can be stopped. Having a care worker that is meeting an individual needs can be very helpful to their patients because this will make them feel very important and it could boost their self esteem. It is very important to have good communication skills in a care home because this could help build relationships and trust however there may be some barriers but that shouldn’t stop a care worker from trying to communicate with their patients.

Acer’s North American market

Acer's North American market share has slipped over the past few years, while in contrast, the company's European market share has risen. [8] In the mid-2000s years, consumer notebooks have been almost the sole growth drivers for the PC industry, and Acer's exceptionally low overheads and dedication to the channel had made it one of the main beneficiaries of this trend. [9] Acer grew quickly in Europe in part by embracing the use of more traditional distribution channels targeting retail consumers when some rivals were pursuing online sales and business customers.In 2007 Acer bought Gateway in the USA and Packard Bell in Europe and became the Number 3 world provider of computers and number 2 for notebooks, and achieved significant improvement in profitability. Acer has been striving to become the world`s largest PC vendor, in the belief that the goal can help it achieve economy of scale and garner higher margin. [10] But such a reliance on the high-volume, low-value PC market made Ac er exposed when buying habits changed. On June 2011 Acer re-evaluated its inventory-management strategy in light of worsening economic conditions in Europe, clarifying a large write-down.Acer said the main reason for the disputes was â€Å"high inventory† carried by distributors of its products, reflecting an â€Å"inappropriate strategy† in its European operations under the current market situation. In a written response to questions from The Wall Street Journal, Acer said â€Å"Southern Europe's economic situation has been worsening since last year† and the stagnant technology market, particularly in Spain, â€Å"influenced Acer's PC sales†. Acer discovered the problems through a routine audit, it added