According To Marx, Society Is Primarily Divided On Those

According to Marx, society is primarily divided on those who own property, For Marx, he believes that there are only two primary groups in society and these classes are the bourgeoisies and the proletariats whose social relationship is the motivational force for change in capitalism. But before humans can do anything, they must satisfy certain their basic needs, they must feed, clothe and house themselves though productive labor, as it is the This approach is called by Marx, the Materialist Conception of History. Because humans produce their own means of life, the only available means would determine their level of existence, as the â€Å"productive forces of society† consist of the means of production and labor power, enabling them to†¦show more content†¦With everything bought and sold at its value, with the capitalists pocketing the surplus- value made from the labor of the proletariats. Now Marx isn’t saying that all components of capitalism are bad, it’s just that the capitalist class must exploit the proletariats to remain on top of the hierarchy. They must continue to exploit to build their wealth at their best interest, as their class division entails them to continuously do to continue the wealth bloodline In this context, Marx realizes that the productive forces in a society develop faster than production relations, and they may also conflict with each other. Formally breaking down what consisted of the hierarchy structure that depersonalized many, in which freedom was limited because one’s social class, attempting to break free of the oppression that once was. This conflict was to be resolved by replacing the old socio- economical production relation with a new one. According to Marx, there are five socio-economic formations. They were â€Å"primitive-communal, slave owning, feudal, capitalist and communist†. Marx claims that each class conflict between each production has ultimately reached their final stage of revolution after transitioning from one socio economic format to another. This underlined the progressive character changes of the social development scheme. With Marx believing that the changes made in society would correspond to the mode of production in socie ty by replacing the exploitative mode ofShow MoreRelatedSocial Theories of Karl Marx and Maw Weber789 Words   |  4 Pagesthat Karl Marx and Max Weber formed many years ago. Although there are too many for us to go further in depth on, I chose to primarily focus on Racism and Classism. With the perspectives of these theorists in mind I can explain how Racism, Classism, in conjunction with Feminism are among the largest social problems human beings face in the world today. Both theorists have different theories of the social concept Classism, however they are not that much different from one another. 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As such, the struggles for power and its relation to politics are separated into how the proletariat and the bourgeoisieRead MoreKarl Marx s Theories During The Industrial Revolution1662 Words   |  7 Pagesin which class division and wage labor were the most foregrounded aspects of society (Poynton). Karl Marx’s theories during this time gave way to new perspectives and different ways of viewing oneself in class positions. Comparisons between social and political structures in the 19th century and the 21st century expose the similarities that have yet to be modified. Marxist theory pro ved to offer a framework for society to undergo evolutionary change that would put an end to the capitalist mode ofRead MoreHow Mechanical And Or Organic Solidarity As Discussed By Durkheim2434 Words   |  10 PagesDurkheim are relevant in today’s society. 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Movie Analysis Military Science Fiction - 1172 Words

Military science fiction has grown up over the years. Gone are the days when a simple plot would suffice. Readers demand more of an intricate story, something they can proverbially sink their teeth into. They do not want something that can be read in hours. Because of this demand, story plots are more complex today than in previous years. In the stories presented this semester, storylines varied, but there was always once central theme: survival. Characters were built up more to accommodate the intricate plots. Themes have matured and reflect current world events. All these work together to provide the backbone of the stories. Over the past decade, story scenarios have become more enthralling to the reader. The adventures presented this†¦show more content†¦After quite an interesting conversation with a nine-meter-tall representation of Adolph Hitler, Old Guy found himself in battle with the Blade Fetish. He was ultimately saved by MegaHitler. Plots went deeper by placing a historical enemy that wanted absolution alongside a physical antagonist. In Combat Unit, a fighting Unit battled not only an unknown enemy, but also the unfamiliar surroundings it was in. Enemies were Story plots went deeper with the addition of a child in Ender’s Game. The survival of the human race was at stake and depended on the actions of a child winning a game. Survival of a race was still evident, but it rested on the ruthlessness of adults who pressured Ender into excelling at their game. Protecting planetary resources was one of the main plots of On Basilisk Station. Honor Harrington had to defend a species from an overzealous drug lord, while protecting her crew from different enemies. John Perry had to battle numerous foes in Old Man’s War. Each species had their own nuances and that complicated defending planets against them. All John â€Å"Black Jack† Geary wanted to do was get his fleet home. However, the enemy he was running from, the Syndics, m anaged to make it more difficult for him. It took extraordinary tactics to avoid them. Survival meant outsmarting a brilliant enemy. Through each story, the basic need for longevity took on various forms. It went from being quite simple to a complicated goal. Backstories had given more

International Financial Accounting Standards

Question: Discuss about the International Financial Accounting Standards. Answer: Introduction: Conceptual Framework refers to various ideas and objectives that help to set different rules and regulation for accounting. Conceptual Framework has a great significance in the process of accounting all over the world. The role, advantages problems and critics of current conceptual framework is discussed below. Role: In the process of accounting, the conceptual framework has a significance role to play. One of the major roles of conceptual framework is to assist international Accounting Standard Board (IASB) in making the future International Financial Accounting Standards (IFRS). Not only making the rules it helps IASB to review the existing IFRSs. Conceptual framework plays an important role to make harmony among all the existing accounting rules and regulations by reducing the number of alternative accounting treatments. It helps to set a universal accounting standard. It also provides assistance to the national standard-setting bodies to set the accounting standards in the specific counties (Weil, Schipper and Francis 2013). Another major role of conceptual framework is that it helps to address the new accounting issues that are not recognized yet. Conceptual framework plays an important part in the auditing process also. It assists the auditors all over the world in forming opinions th at the financial statements of the audited organizations comply with the accounting rules and regulations of IFRS or not. The users of financial statements like the investors, stakeholders and others use the conceptual framework to interpret various facts of the financial settlements. Last but not the least, conceptual framework provide valuable information to the members of IFRS to develop new accounting rules and regulations. These are the most important roles of conceptual framework (Macve 2015). Benefits: As mentioned in the above discussion, conceptual framework is nothing but some theoretical principles that assist in the process of financial accounting and financial reporting. There are some major benefits or advantages of the conceptual framework. The major benefit of conceptual framework is that it helps to evaluate or clarify the various concepts in the accounting conceptual framework (Smieliauskas 2016). There are various accounting concepts that are tough to explain with the help of conceptual framework. Another benefit of conceptual framework is that it assists the international as well as national standards setters to set the accounting rules and regulations on a consistent basis. On the other hand, conceptual framework assists the auditors, users of financial statements and preparers of financial standard setters to understand the different approaches, nature and functions of accounting and financial information. These are the main benefits of conceptual framework (Henderson et al. 2015). Problems and Critics: One of the major problems of conceptual framework is that whether the liabilities and assets of an organization are measured based on cost or value. This is one of the problem areas where the current conceptual framework is criticized. This measurement problem has created a conflict that raises questions towards the measurement framework of assets and liabilities. Another problem is that there are many methods available for the assets and liabilities valuation and this has made the conflict more complex (Craig, Smieliauskas and Amernic 2014). General-purpose financial statement is an important financial document that assists creditors and investors in the decision making process. Various components of general-purpose financial statement are income statement, balance sheet, statement of owners equity, cash flow statement and many others. There should be some major objectives of general-purpose financial statements. The most important objective of general-purpose financial statement is to provide valuable important financial information about the reporting organization to its creditors, investors, lenders and others that assist them to take important decisions. These decisions include buying decision, selling decision, equity decision, investment decision and others. Another important objective of general-purpose financial statement should be to provide important information about the reporting entity regarding the economic resources. This information includes the information about the economic resources, various claims abo ut the organization and others (Nobes 2014). General-purpose financial statement provides other important information that affects the economic resources and claims of the reporting entity. These information has a lot of importance to the investors and others as they can judge the financial strengths and weaknesses of the organization. On the other hand, this information indicates the liquidity and solvency position of the reporting organization. Another objective of general-purpose financial statement should be providing cash flow related information to the investors and creditors. The investors can assess the reporting entitys ability to generate future cal inflows with the help of information provided by general-purpose financial statement. These should be the major objectives of general-purpose financial statement (ifrs.org 2017). In the above discussion, it is discussed that one of the most important objective of general-purpose financial statement is to provide valuable and relative information about the reporting company to the investors, creditors, lenders and others. The main agenda behind this supply of information is to make the investors, creditors, lenders and others aware about the financial position of the organization. This process will help them to take effective decisions about sales, purchase, investment and others. As per the Exposure Draft, more emphasis is given on this process so that more prominent and accurate information can be provided to the investors and others. In order to achieve this milestone, it is proposed by the Exposure Draft to reintroduce the term stewardship in a more prominent and effective way. The Exposure Draft says that the term stewardship needs to be used continuously in order to implement accountability in the accounting process (van Mourik and Katsuo 2014). In this regard, it can be said that the board has taken the right decision to reintroduce stewardship. This move has many positive impacts. First, this process will help the investors, creditors, lenders and others to take effective prominent decisions like buying and selling decisions, investment decisions, loan decisions and others. On the other hand, it will help to implement accountability in the process of accounting. In addition, this process will resolve the issue of costs from the conceptual framework. All these reasons contribute to the acceptability of the tentative decision of the board (ifrs.org 2017). Prudence is considered as one of the most important concepts in accounting. In the process of accounting, various uncertainties can be seen over some specific factors like the collection of doubtful debts, the probable useful life of plant and machinery and many others. The concept of prudence says that an accountant needs to record liabilities at the time of their occurrence, but he/she should record the revenues when they are realized. In a more precise note, prudence refers to some degree of cautious that prevents the overstatement of assets and incomes and understatement of liabilities and expenses (ifrs.org 2017). The above discussion shows the meaning of prudence. However, there is another important concept that is called Asymmetrical Prudent. There are many similarities between prudence and asymmetrical prudence. Asymmetrical prudence occurs when the accountant makes judgment about any asset or liability under the situation of uncertainty. However, there is a lot of differences between asymmetrical prudence and cautious prudence. The main function of asymmetrical prudence is to make the accounting treatment for incomes and liabilities for one period. It has been seen that the asymmetrical prudence leads to the understatement of income for one period and overstatement of incomes for the future periods. The main reason of this is that the prudence is that the accounting rules and regulations allow asymmetrical prudence to take into consideration the incomes that are assured to get after only period (Glckner 2016). The board has taken a tentative decision to reintroduce the concept of prudence in order to bring more transparency in the accounting processes of the companies. Prudence has a lot of significance in recognizing the losses than the profits. It has been decided in the Exposure draft on 18 May 2016 that in the new conceptual framework, prudence needs to be described as exercise of caution at the time of passing the judgments about uncertainty. It has been decided by the board that there is no need to separate mention the extent of prudence it has already been included in the framework. In addition, the board has also decided that the staffs need understand how to acknowledge prudence in the conceptual framework (Schilder 2013). Based on the above discussion it can be said that the reintroduction of prudence in the conceptual framework is a good idea from the side of the board. This process will give more importance to the concept of prudence and it will bring more transparency in the d etermining the future loss and gains of the organizations. However, the treatment of prudence in the Exposure Draft is not adequate. There are some major facts about prudence that are not present in the Exposure Draft. Some aspects of prudence and asymmetric prudence are missing in the Exposure Draft. One of the major issues regarding the Exposure Draft is that IASB has acknowledged the concept of prudence in the accounting process but they have not included it in the Exposure Draft. In order to make the draft more accurate, all these missing facts need to be included in it (Marshall and Lennard 2016). Another major accounting concept is the concept of substance over form. As per this concept, all the financial transactions of an organization needs to be recorded in the financial statement rather than only presenting the legal form and documents of those transactions. This is done so that the true and fair view of the business entities can be recognized. According to this concept, the accountants of the organizations have a lot of responsibility at the time of accounting. It is their responsibility to derive all the accounting and financial transactions from the various documents of the organizations and record them in the financial statements of the organization. Another reason of this action is to use these financial documents as per future references. As per the example, IAS 17 Lease can be mentioned in this regard. As per this rule, any particular asset can be leased without transferring the legal documents to the lessee. However, in this process, the transaction of lease must be recorded in the financial documents of both the parties. The process of substance over form has a great significance in the accounting process as it helps in the true and fair representation of all accounting and financial information. In presence of substance over form, all the assets and liabilities of an organization show the trues value of them (Ahmed, Sabirzyanov and Rosman 2016). According to the proposed exposure draft, it has been decided to reintroduce the concept of substance over form. It has been said in the Exposure Draft that substance over form helps to document all the information about the financial activities rather than only presenting the legal documents of those transactions. In a more precise note, it can be said that the substance over form refers to the faithful representation of all accounting and financial information. On 18 May 2016, the board has decided that the proposed Exposure Draft will include all the substances of substance over form to make the financial statement transparent (Disle et al. 2016). As per the decision of the board, the proposed Exposure Draft will describe the uncertainties in measurement to implement faithful representation. On the other hand, the Exposure draft will also include the Basis of Conclusion I the revised conceptual framework. The board has also taken decision not tom include some factors in the concep tual framework like the brief explanation of existence, measurement and outcome uncertainties and others. After the above discussion, it can be said that the board has taken a correct step regarding substance over form as this process will be resulted in the fair and true representation of all the necessary accounting and financial information. The legal documents have a lot of importance, but the true and fair presentation of accounting and financial information is necessary for the success of the organizations (Walton 2015). References Ahmed, M.U., Sabirzyanov, R. and Rosman, R., 2016. A critique on accounting for murabaha contract: a comparative analysis of IFRS and AAOIFI accounting standards.Journal of Islamic Accounting and Business Research,7(3). Craig, R., Smieliauskas, W. and Amernic, J., 2014. Assessing Conformity with Generally Accepted Accounting Principles Using Expert Accounting Witness Evidence and the Conceptual Framework.Australian Accounting Review,24(3), pp.200-206. Disle, C., Prier, S., Bertrand, F., Gonthier-Besacier, N. and Protin, P., 2016. Business Model and Financial Reporting: How has the Concept been Integrated into the IFRS Framework?.Comptabilit-Contrle-Audit,22(1), pp.85-119. Glckner, A., 2016. New development: The protective role of conservatism in public sector accounting.Public Money Management,36(7), pp.527-530. Henderson, S., Peirson, G., Herbohn, K. and Howieson, B., 2015.Issues in financial accounting. Pearson Higher Education AU. ifrs.org. (2017).Conceptual Framework for Financial Reporting. [online] Available at: https://www.ifrs.org/Current-Projects/IASB-Projects/Conceptual-Framework/Documents/May%202015/ED_CF_MAY%202015.pdf [Accessed 7 Jan. 2017]. ifrs.org. (2017).IASB Staff Paper November 2016 Effect of Board redeliberations on the Exposure Draft Conceptual Framework for Financial Reporting. [online] Available at: https://www.ifrs.org/Current-Projects/IASB-Projects/Conceptual-Framework/Documents/November%202016/Summary_of_tentative_decisions_November.pdf [Accessed 7 Jan. 2017]. ifrs.org. (2017).STAFF PAPER May 2014 REG IASB Meeting. [online] Available at: https://www.ifrs.org/Meetings/MeetingDocs/IASB/2014/May/AP10I-Conceptual%20Framework.pdf [Accessed 7 Jan. 2017]. Macve, R., 2015.A Conceptual Framework for Financial Accounting and Reporting: Vision, Tool, Or Threat?. Routledge. Marshall, R. and Lennard, A., 2016. The reporting of income and expense and the choice of measurement bases.Accounting Horizons,30(4), pp.499-510. Nobes, C., 2014.International Classification of Financial Reporting 3e. Routledge. Schilder, A., 2013. The evolving role of auditors and auditor reporting. InCReCER Conference, Colombia. Smieliauskas, W., 2016. Auditability of Accounting Estimates and the IASB's Conceptual Framework Exposure Draft (2015).Browser Download This Paper. van Mourik, C. and Katsuo, Y., 2014. The IASB and ASBJ conceptual frameworks: same objective, different financial performance concepts.Accounting Horizons,29(1), pp.199-216. Walton, P., 2015. IFRS in European observer's perspective of the next 10 years.Accounting in Europe,12(2), pp.135-151. Weil, R.L., Schipper, K. and Francis, J., 2013.Financial accounting: an introduction to concepts, methods and uses. Cengage Learning.

Quality Gurus Essay Example

Quality Gurus Essay As noted in the Kerzner textbook, many people have been responsible for the quality movement with the leading contributors W. Edwards Deming, Joseph M. Juran, and Philip B. Crosby. Compare and Contrast the three primary quality gurus and select one of these leaders and describe why you feel his work has definitely contributed to project quality management. Build on the items presented in the textbook in terms of their contributions and the comparison of the experts work. Discuss the highlights of the quality Gurus contribution. Note what you believe are the advantages and disadvantages of this individuals contributions. In your paper, describe why you selected this particular expert over the other two since all three have been so instrumental in the success of quality management. With quality playing a large role to gain the competitive edge over its competition, it’s no question as to why it’s important to study the history of the quality movement in project management. It is essential for a project team to produce a high quality product and to have high standards of quality when completing the assigned projects. We will write a custom essay sample on Quality Gurus specifically for you for only $16.38 $13.9/page Order now We will write a custom essay sample on Quality Gurus specifically for you FOR ONLY $16.38 $13.9/page Hire Writer We will write a custom essay sample on Quality Gurus specifically for you FOR ONLY $16.38 $13.9/page Hire Writer An organization may think their product is top notch but if the customer is not happy with the result or disagrees with the level of quality in a product the company will lose money. This is the reason why all companies and organizations must focus more of their resources on quality. Although the quality movement has had many notable contributors, the three most influential are W. Edwards Deming, Joseph M. Juran, and Phillip B. Crosby. (Kerzner, 2009, p. 877). All three men believed project quality success started with the personnel in management roles. If a manager didn’t care or wasn’t paying attention to their employees, the quality of the products they provided would decrease and the outcome would be poor. Managers need to provide their employees with every available resource to be successful in creating a quality product. This includes education, leading by example and providing quality materials, tools, and equipment in order to be successful. Juran believed managers needed to be educated and trained on the changes to be implemented during the production process. He felt resistance to change was cultural and the root cause of quality and human relation problems and said should be isolated and resolved (Smith, 2011, p. 42). Crosby was quick to point out that in order to create a manufacturing process that has zero defects; management must set the tone and ambiance for employees to follow. If management does not create a system by which zero defects are clearly the objective, then employees are not to blame when things go astray and result in defects occurring (Smith, 2011, p. 6). Deming believed the reason companies were not producing quality products was management concentrating on the wrong timeframe. They were focused on the here and now rather than the future of the business. Deming claimed that 85 percent of all quality problems required management to take initiative and change the process (Kerzner, 2009, p. 877). Another similarity between Deming, Juran and Crosby’s principles on quality is the significance of achieving the highes t customer satisfaction. They agreed it is a long term process that will take time and commitment from everyone and it will not produce results overnight. Improvements to reduce costs, anticipate problems and how to prevent quality flaws will be evident over time when cost and quality are not in competition with one another (Suarez, 1992, p. 16). The three gurus also agreed that education and training must be continuous at all levels to foster a common language of quality, to develop employee skills and knowledge to succeed (Suarez, 1992, p. 16). Education of managers and employees in order to successfully implement a new process are the grounds to building good teamwork and communication. This all takes time and is not something that should be rushed or it will not be as successful. They also agree in the elimination of inspections in terms of achieving quality (for instance post production inspections) (Suarez, 1992, p. 17). Even though Deming, Juran, and Crosby all have similarities between their key principles in quality management there are several aspects that are different to the approaches. They all recognize the importance of measurement to improve quality; however, the level of importance each emphasizes is different. Crosby and Juran view the cost of quality as the focus of measurement whereas Deming does not use the cost of quality as a focus (Suarez, 1992, p. 18). To Deming, meeting the customers’ needs and expectations about a product or service is of higher importance to quality. He also considers unknown costs such as the impact of lost customers to be more significant than visible costs (Suarez, 1992, p. 8). Deming, Juran, and Crosby all define quality in different ways. Deming defines quality as a continuous improvement and the ultimate goal is zero defects; however, he realizes an error free product may not be economically feasible or practical (Kerzner, 2009, p. 880). Deming also states a product or service is defined by the customer and quality is a relative term and will change based on the customer’s needs (Suarez, 1992, p. 3) Juran’s definition of quality focuses 100% of the customer’s satisfaction of the product. He stresses a balance between product features and products free from deficiencies and believes a quality product is free from deficiencies (Suarez, 1992, p. 4). In order to achieve this satisfaction, Juran believes a company needs to spend its resources resolving â€Å"sporadic† problems (short term problems that generate sudden changes for the lessened quality) and â€Å"chronic† problems (may need scientific breakthrough to achieve higher levels of quality) (Kerzner, 2009, p. 80-881) Crosby says quality must be measurable and clearly defined to help the organization take action based on tangible targets rather than a hunch, experience or opinions. (Suarez, 1992, p. 3) Crosby argues that the cost of quality includes only nonconformance costs and is ultimately free (Kerzner, 2009 p. 881). Crosby’s measurable method for nonconformance relies heavily on motivation and the role of senior management (Kerzner, 2009, p. 881). He also believed there are no varying leve ls or degrees of quality; it’s either quality or it’s not (Suarez, 1992, p. 3). In addition the three quality gurus view the role of the supplier importance differently. Deming favors the practice of working with a single supplier when feasible, thus reducing the variability of incoming materials (Suarez, 1992, p. 20). When a long-term relationship is made with one supplier that’s built on trust and understanding Deming believes the company benefits from suppliers improving their own processes. He believes they are more likely to provide better products and services in order to maintain long term contracts with the purchasers (Suarez, 1992, p. 0). Crosby and Juran recognize some advantages of having a single supplier; however they take a more conservative view. They advocate for a company to try to reduce the number of suppliers they work with but still stress importance on different suppliers for key products (Suarez, 1992, p. 20). That way, in the event that a company’s main supplier has an unforeseen event limiting production (such as an employe e strike or a product backorder) there is a backup and it will not limit the company’s output and production. Even though Deming, Juran, and Crosby view management commitment as the most fundamentally important aspect in quality management they emphasize the manager’s role in participation differently. Crosby relies heavily on â€Å"zero defects† and believes it is not the workers fault if defects are found in a product but that management failed to provide an example in which employees emulate (Smith, 2011, p. 46). If management does not portray the importance of obtaining a product that contains zero defects the workers will follow their lead and the product will lack quality. In turn, this may produce a product that the customer does not want or is not satisfied with. This may also cause loss of revenue or clients. Juran’s concept advocates for education of managers and believes human relation problems and resistance to change is an important fact causing quality issues (Smith, 2011, p. 42). He believes communication between managers and employees about the importance of quality is essential. Manager’s decisions and actions must be geared towards obtaining set goals, providing the necessary resources and serving on quality councils and quality improvement teams (Suarez, 1992, p. 0). Demining, however, has specific rules and responsibilities of managers and a company’s leadership, He believes that it is not the manager’s job to point fingers and to keep records of failures, but to remove barriers and help create a culture that promotes helping others do a better job and to feel pride in their craft (Suarez, 1992, p. 20). In comp arison of the three gurus, the person who had the most influence over the quality management movement was Joseph M Juran. Juran has been called the father of quality and is referred to as the greatest quality giant of the 20th century (Smith, 2011, p. 2). Juran’s approach to achieving the highest quality product is based on a strategic approach. This allows the quality issues to be resolved one by one as they arise and on a per project basis. Juran developed many concepts to support his philosophy including the â€Å"spiral of progress in quality,† the â€Å"breakthrough sequence,† the â€Å"project by project approach,† the â€Å"Juran trilogy† and the principle of the â€Å"vital few and trivial many†( Smith, 2011, p. 42). It is sometimes a lost idea by companies (especially the larger they get) that they have employees working for them. Everyone is human. Instead of a very aggressive statistical approach to quality management like Deming promotes, or a â€Å"one size fits all† type of structured roadmap for management to follow like Crosby believes, Juan promotes teamwork. His project by project approach allows changes to be customized based on needs. Juran acknowledges there can be different levels of quality and that it is not cut and dry. The characteristics of quality he defines are structural, sensory, time oriented, commercial and ethical (Kerzner, 2009, p. 880). Any one of these characteristics can be mediocre and it does not mean that the product is not quality, it means there can be improvements made to a certain aspect of the product to meet the customer’s needs and improve on the quality. However his most influential concept is the â€Å"Juran trilogy†. The Juran trilogy consists of three concepts: quality improvement, quality planning and quality control (Kerzner, 2009, p. 878). The trilogy makes it clear that one concept will not be improved without the other two since they are all interrelated to each other. According to Juran, the starting point in the trilogy is quality planning by creating a process to meet established quality goals ( Juran, 2005, p. 66). This is the first line of defense from poor quality products and a vital step in improving quality. Without a plan there is no road map on how to achieve certain goals. Quality planning means goals are established, implementation and resource plans are made and a plan is created to achieve the level of quality desired (Juran, 2005, p. 67). Once the plans are in place quality can be measured and controlled by monitoring the process and performance and it can be compared against the objectives (Juran, 2005, p. 67). Once the plans are in place and the control and monitoring of quality is going on, improvements can be made based on feedback or observations by improving employee morale, increasing profitability, and satisfying the customer’s needs (Juran, 2005, p. 67). In addition to Juran’s trilogy, another benefit to his contribution of quality is he sees problems as projects. This allows improvements to be made on a per project basis. By focusing on problems as projects, it helps focus improvement on specific areas and can provide short term results within a long-term strategy (Suarez, 1992, p. 21). Juran also acknowledges the human relation in projects. He believed human relation problems were issues to isolate and resolve in order for quality to be its best in a product. He considered education of management was important to resolve conflicts when they arise (Smith, 2011, p. 42). He thought the need for change is the answer to quality problems. Without education managers did not have the proper tools to help create the environment for change to take place. His â€Å"fitness for use† concept attributes quality of design, conformance, availability, safety and field of use to the satisfaction of the customer and the real measurement of the success of a quality product (Kerzner, 2009, p. 878). Juran believed quality was defined by the customer and meeting their expectations. Anyone affected by the product was considered a customer from those who deal with the product in the developmental stages to those who deal with the finished product (Suarez, 1992, p. ). Juran focused on the human aspect in quality all around. The biggest disadvantage to Juran’s approach is also on his quality improvement views. He believes in the trilogy to achieve improvements in quality, however, he does not focus too much on the prevention of problems to create poor quality products (Suarez, 1992, p. 19). Juran’s focus is more on so lving the problems that arise then to prevent them which can mean there will always be processes to follow and the chance of a poor quality product and the possible loss of a customer.