Differential Association Theory Essay - 1671 Words

This essay will discuss three theories, the differential association theory, the labelling theory and the rationale choice theory. The theories will discussed and how they can explain crime will also be discussed, and then a comparison of the theories will be given in order to identify their strengths and weaknesses in explaining youth crime. Theories within criminology try to explain why and how crime occurs. This is done through examining various facts that are related to the individual s criminal behaviour and the crime they commit. There are a wide range of theories which can be used to explain the causes of crime and deviant behaviour from youths. The first theory is the differential association theory by Edwin Sutherland (1947). He†¦show more content†¦The second principle refutes the idea that criminal behaviour is learned through the individual witnessing deviant or criminal behaviour. Instead this believes that criminality is learned behaviour though interaction with others in the process of communication. Children are accustomed to the norms of society at a very young age, they are taught the roles of both a people around them. They also learn these roles by observing the male or female characteristics relating to the specific gender. For example an individual may learn about deviant behaviour through communicating with the person who is committing the deviant behaviour. The third principle states that individuals commit crime because they are influenced by the behaviour of intimate people such as family members and close friends. Methods of communication from television and or media are less effective in influen cing the individual (Hopkins Burke, 2009:106). The fourth factor from Sutherland s theory is that learning criminal behaviour involves learning specific techniques, drives, motives and rationalization. Having a primary group of people around does not necessarily mean that the individual will engage in crime, but it does mean that they have the resources into theShow MoreRelatedDifferential Association Theory Essay1292 Words   |  6 PagesThe Differential Association Theory, established by Edwin Sutherland in 1947, explicit the deviance of an individuals behavior and how it is learned through interaction with others or associations. There are several components that play a role in this theory that determines the main causes of delinquency. One of the components of this theory is, a person do not inherently become a criminal, it is a learned behavior. A person cannot decide one day he wants to commit a crime if he is not influenceRead MoreDifferential Association Theory Essay1739 Words   |  7 Pagescriminological theory and b ullying to help explain the behavior of those individuals who participate in bullying. Differential Association Theory was introduced in 1939 by Edwin H. Sutherland and aimed at explaining how and why certain individuals commit deviant (criminal) acts. Additionally, Differential Association theory, believes that the behaviors of an individual are influenced and shaped by others they associate with. To support this assertion, I will provide a description of Differential AssociationRead MoreThe Tattoo By Chris Mckinney Essay1704 Words   |  7 Pagesbeing exposed to poverty, colonialism, violence, urban gangs, and drugs. In this essay, I will argue that one can learn criminal and violent behaviour by those who they hold close interpersonal relationships with, for example, family and friends. In saying that, I will be using the social learning theory looking in particular at Edwin Sutherland and his notion of differential association and Akers concept of differential reinforcement to explore the relationship between Ken Hideyoshi and Koa Puana.Read MoreBad Monkey And The Social Phenomenon Of Crime783 Words   |  4 PagesSocial Science theories in criminology builds frameworks of empirical evidence which are used to study and interpret the social phenomenon of crime (Callinicos, 1999). Of the many theories developed over the course of the study of the science of criminology, Robert Agnew’s General Strain and Edwin H. Sutherland’s Differential Association theories stood out the most while I indulged in Carl Hiaasen novel Bad Monkey. In this essay I will be using Carl Hiaasen novel Bad Monkey to draw out examples ofRead MoreIp3 Crime Causation1535 Words   |  7 PagesOnline Abstract This essay will focus on sociological theories of crime and their description, the strengths and weaknesses of each; sociological control theory, strain theory, differential association theory and neutralization theory. This essay will also focus on Rajartnam who was convicted for inside trading in 2011. Introduction A different approach to criminological theory was taken in the 1960’s although; it was a derivative of older theories. The labeling theory wanted to know questionsRead MoreThe Theory Of Crime And Deviance1248 Words   |  5 Pagesbroad and wide topic, this essay will stay microscopic and study the comprehension of Edwin Sutherlands â€Å"Differential Association theory† and Gresham Sykes and David Matza’s â€Å"Techniques of Neutralization†. Various sources and scholarly written articles alongside Barry Cartwright’s text-reader â€Å"Sociological Approach to Crime and Deviance† will be used to support the key responses to specified questions on the main topic. Edwin Sutherland’s â€Å"Differential Association theory† is a historical landmarkRead MoreRobert Merton s Strain Theory1299 Words   |  6 PagesI have selected Robert Merton’s Strain theory and Edwin Sutherlands Differential Association theory and their approach to the study of crime for my essay. Robert Merton developed the theory that people engage in deviant behaviour when they can’t achieve socially approved goals by legitimate means. Deviance is a result of the strain an individual feels when they cannot achieve legitimately. Merton uses â€Å"The American Dream† to illustrate strain theory. Merton’s explanation is in two pieces; StructuralRead MoreThe Major Theories Of Criminal Behavior And The Impact Of Crime On Victims And Society1580 Words   |  7 PagesEvaluating the Major Theories of Cause of Criminal Behaviour and the Impact of Crime on Victims and Society London Foundation campus 1. Introduction Akers Sellers (2013) noted that there are various common theories that are pertinent to the study of crime as the extents of crime explanations range from the genetic/biological through to the economic and social perspective. Howitt (2012) divided these theories into four categories: macro-level or societal theories; locality or communityRead MoreAmerican History X Is An American Crime Movie Directed By Tony Kaye And Produced By John Morrissey1579 Words   |  7 PagesVineyard, Edward Furlong as Danny Vineyard, Stacy Each as Cameron Alexander, and Avery Brooks as Dr. Bob Sweeney. This essay will focus on the deviant behavior committed by some of the people in this movie. Further, it will discuss different theories as to why they committed the crimes. The three aspects that will be discussed are Differential Association Theory, Reaction Formation Theory, and which one serves as a better explanation. The main plot of the movie is focused on Derek Vineyard and hisRead MoreEssay about Sociological Analysis of Sexual Assault1554 Words   |  7 PagesSociological Analysis of Sexual Assault This essay will examine the social and cultural conditions, within the macro-diachronic and micro-synchronic theoretical models , that intensify or perpetuate sexual assault. I have chosen only one concept from each model because these are the only concepts that I feel that I can use to most accurately and comprehensively depict causes and reasons for why sexual assault is deeply entrenched in our social structure. I will thus explore, from these ideological

Overview of Forensic Accounting Essay - 2975 Words

Introduction What is forensic accounting one might ask? It has been on the rise lately and has been talked about for years, but do people really know what it is. Well look no more; you came to the right place. This paper will discuss the ends and outs of forensic accounting. For example, the certifications required to become one, the history of forensic accounting and many different types of crimes that forensic accounts handle. Forensic accounting is an investigative style of accounting used to verify whether a single or company has occupied with any illegal financial movement (Forensic Accounting Online, 2013). It is used to detect fraudulent activity such as false insurance claims, embezzlement, bribery, tax evasion, etc. Since†¦show more content†¦More criminals are now using computers and cell phones to store illegal activities and hide them from others. Also, since forensic accounting is so similar to the Federal Bureau of Investigation (FBI) in helping to solve crimes and protecting people, both parties decided that it would be in their best interest to work with each other. The FBI works to put criminal behind bars and forensic accounts work to testify against them. Certifications Certifications applicable to the forensic accounting profession include: Certified Public Accountant (CPA), Masters of Business Administration (MBA), Certified Valuation Analyst (CVA), and Certified Fraud Examiner (CFE). The Certified Public Accountant (CPA) license is the premier certification for accountants. There are requirements that must be fulfilled before a CPA license is awarded to an applicant. Requirements vary depending on which state the candidate submits their application in. A majority of states require the applicant to have at minimum 150 college credit hours. Typically at-least 30 hours must be accounting credit hours and 25 must be business credit hours. There are four parts to the CPA exam. The four parts of the exam include the Auditing (AUD), Financial and Reporting (FAR), Regulation (REG), and Business Environment and Concepts (BEC) segments. The CPA exam is 14 hours in total length. There are specialized licenses thatShow MoreRelatedCommunication And Interviewing Skills Are Important For Entry Level Accountants1228 Words   |  5 Pagesrequire students to work together culling information for the given topic, write reports outlining their findings, and then present the results or information to their respective class. These are sound skills all students need to have in their accounting toolkits, yet, in many instances their toolkits are still missing vital tools relating to interviewing which universities are not providing. 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However, forensic investigators can only perform their job wellRead MoreEthical Dilemmas Of The Workplace880 Words   |  4 Pages(Zimmerman). My decision could make life so miserable inside the company that I would be forced to quit. On the other hand, if I choose to comply, I would be violating the integrity of the finances. With the growing area of forensic accounting, the illegal and misleading accounting statements will eventually become exposed. This financial misconduct could lead to potential jail sentences for both my boss and I. Additionally, my actions could lose the trust in stockholders of the company. The lastRead MoreSystem Audit12707 Words   |  51 PagesApplications of CAATs. 4) Production of audit programmes. Evidence, Issuing reports, types of reports, followup activities, assessing the audit, preserving evidence. 5) Role of audit in systems development. 6) Computer forensics: definition, the forensic process, information ferensics and its applications. 7) COBIT: Control Objectives for Information and related Technology, definition, release history, cobit framework, COBIT structure, other standards. 8) ISACA: Definition,Read MoreSecurity Policies and Implementation Week Four Lab1858 Words   |  8 Pagesapplications * Create a BCP policy defining an organization’s prioritized business functions from the BIA with assigned RTOs Week 4 Lab Part 1: Assessment Worksheet (PART A) Sample Business Impact Analysis for an IT Infrastructure Overview When conducting a BIA, you are trying to assess and align the affected IT systems, applications, and resources to their required recovery time objectives (RTOs). The prioritization of the identified mission-critical business functions will define

The Consequences Of Mandatories Corporate - MyAssignmenthelp.com

Question: Discuss aboutThe Consequences Of Mandatories Corporate. Answer: Background With the increase in negative impact on the climate and environment, business organizations have focused on creating effective corporate social responsibilities and business sustainability activities throughout the time. After evaluating annual report of Toyota Motor Corporation, it is analysed that company has focused on developing ultimate eco car with aim of achieving harmony with the global environment. The prior aim of Toyota Motor Corporation is to increase the integrating sustainability and awareness of environment protection through its sustainability reporting. In the vision of Toyota Motor Corporation, after seeing the collapse of Lehman Brothers Collapse, company has implemented a business plan of implementing ultimate eco car with aim of achieving harmony with the global environment. This will help company to mitigate all of the negative impact on the society which arise due to its business functioning. The demand for the developing ultimate eco car with aim of achieving harmony with the global environment is in high demand as it will not only increase the sustainability of the environment but also crates eco-friendly society in determined approach. Aim The main purpose of this report is to highlight the sustainability of Toyota Motor Corporation business functioning. In addition to this, research paper of this study has focused on future perspective, advantage and disadvantage of business sustainability activities of business. Methodology The main methodology for preparing the research paper on sustainability of Toyota Motor Corporation is based on the article and sustainability report of company. In addition to this, annual report and corporate social activities of company has also been taken into consideration. Definition of Sustainability Ramified changes in economic environment, business sustainability has gained momentum throughout the time. The term sustainability is often defied as managing the triple bottom line. It is a process by which company manage its financial, social and environmental risks, obligation and opportunity. These three impacts on the business referred as profit, people and planet of the organization. Sustainability of Toyota Motor Corporation business functioning has been prepared by focusing on the people, integrity of the society welfare and sustained all the natural resources Bebbington, Unerman and O'Dwyer, 2014). Company: Toyota Motor Corporation business functioning Toyota Motor Corporation has international brand image. With a view to establish strong sustainable brand image, company has focused on developing environmental friendly car. Pros and Cons This eco-friendly car will allow company to create sustainable brand image. It has been considered that these developed eco-friendly cars will reduce the carbon emission. It will also leave the society pollution free in determined approach. However, the cost of the car is comparatively high as compared to its other cars offered in market. Nonetheless, company has been working to make it affordable for each and every user by reducing its profit margin and cost of manufacturing. It will increase the overall sustainability of the society and promote the environment in positive manner (Ioannou, and Serafeim, 2017). The Pros Pros 1) Toyota Motor Corporation has developed eco-Friendly car which will reduce the hazardous gas emission. 2) Reducing carbon emission on roads 3) Developing Triple Bottom line business functioning 4) Collaborative business functioning and focused on innovative and highly technical cars 5) Provide highly advance efficient cars and other vehicles. 6) Implementing positive corporate social responsibilities to increase the sustainability of scarcity of resources. The Cons There are several disadvantages and negative impact of business functioning of Toyota Motor Corporation on the environments which are given as below (Wu, Wee and Lee, 2016) Cons 1) High rise in price for the customers which becomes hard for them to buy Eco-Friendly cars. 2) These cars are having high chances of consistent breakdown and not sustainable. 3) Fuel availability and licensing problems 4) It requires high security measures and problems in cars. Future Sustainability Toyota Motor Corporation has adopted triple bottom line which will increase the overall outcomes and integration of its advanced cars with the clients expectation. Nonetheless, these developed advanced cars offered by Toyota Motor Corporation in market will surely reduce the carbon emission and keep the environment safe and secure. There are several sustainable futures prospective which have been taken into consideration by Toyota Motor Corporation in its value chain activities (Montabon, Pagell and Wu, 2016). Advancement of its eco-friendly cars and mitigating all the possible issues in its offered cars. Installation of its electronic power supply system in its all cars. Developing hydrogen station as an essential infrastructure for its customers. Focusing on clients security and installing advance security system in each and every car segments (Epstein and Buhovac, 2014). Market Share Toyota Motor Corporation has expanded its business on international level. The total average revenue of company has increased by 22% since last five years. In addition to this, company has developed core competency in developing eco-friendly advanced cars in market. With the increase in its brand position in clients mind on international level, it is evaluated that company has been grasping good market share on domestic and international level. It is evaluated that company has market share range between 2.61 and 4.61 in UK market share (Simmonds, and Bhattacherjee, 2014). Comparison of Toyota Motor Corporation with competitors There are several rivals who have developed core competency in its business functioning either related to advanced technologies and managing their business sustainable in determined approach. However, by analysing the annual sales and profit return of these companies, it is found that company has maintained strong first position with the annual unit sales of 29717. Rank Carmakers Units sales in years Market share First Toyota 29717 33.7% Second Mitsubishi 12217 14.4% Third Honda 10550 12.00% Fourth Isuzu 9257 10.5% Fifth Nissan 9038 10.3% (Ihlen, and Roper, 2016). Authentic News According to a World Health Organization (WHO) survey, Toyota Motor Corporation has focused on educating people worldwide all the traffic rules and regulations to reduce the accidents. Another initiative is arranged for the safe mobility society on international level (Otani, and Yamada, 2017). Conclusion Toyota Motor Corporation has focused to create value in its business by developing eco-friendly cars. In addition to this, company has also installed cyber computing system in its business with a view to manufacture advanced cars and eco-friendly system in business. The sustainability report of company has shown that company has focused on triple bottom line in its business and operate its business for the betterment of the society and environment at large. Recommendations After evaluating the mass information of Toyota Motor Corporation and its annual report, it could be inferred that company should focus on adding these several things in its business functioning (Tognetti, Grosse-Ruyken and Wagner, 2015). Recommendations 1) It should focus on installing new cyber computing enterprises resources planning in its business to increase the overall outcomes of the organization. 2) To integrate with the advanced technologies and developing ultimate eco car with aim of achieving harmony with the global environment 3) It should focus on expanding its business in other market to create synergy in its manufacturing activities. 4) Developing customer resolving portal through its cyber system to increase the overall outcomes. References Bebbington, J., Unerman, J. and O'Dwyer, B. eds., 2014.Sustainability accounting and accountability. Routledg Ioannou, I. and Serafeim, G., 2017. The consequences of mandatory corporate sustainability reporting. Epstein, M.J. and Buhovac, A.R., 2014.Making sustainability work: Best practices in managing and measuring corporate social, environmental, and economic impacts. Berrett-Koehler Publishers. Ihlen, . and Roper, J., 2016. Corporate reports on sustainability and sustainable development:We have arrived.Sustainable development,22(1), pp.42-51 Montabon, F., Pagell, M. and Wu, Z., 2016. Making sustainability sustainable.Journal of Supply Chain Management,52(2), pp.11-27. Otani, S. and Yamada, S., 2017. An analysis of automobile companies intensity targets for CO2 reduction: implications for managing performance related to carbon dioxide emissions.Total Quality Management Business Excellence, pp.1-20. Simmonds, D. and Bhattacherjee, A., 2014. Green IT adoption and sustainable value creation. Tognetti, A., Grosse-Ruyken, P.T. and Wagner, S.M., 2015. Green supply chain network optimization and the trade-off between environmental and economic objectives.International Journal of Production Economics,170, pp.385-392. Wu, S., Wee, H.M. and Lee, S.B., 2016. Technical innovation vs. sustainabilityA case study from the Taiwanese automobile industry.Transportation Research Part D: Transport and Environment,48, pp.20-30.

Kristens Cookie Company free essay sample

Case Report  : Kristen’s Cookie Company (A1) [pic] Key Questions 1. To know the time it will take us to fill a rush order, we have to know how many dozens the rush order requires. If it is only one dozen, we need 6 minutes for the washing and mixing steps, 2 minutes for the spooning, 10 minutes for the whole baking, 5 minutes to cooling down, 2 minutes for the packing and 1 minute for the payment. That is to say  : 26 minutes. If we consider the order requires N dozens  : we always need the first 8 minutes to do the washing and mixing steps and the spooning. That is why , for a 2 dozens order, the discount can be up to $ 0,068xC and for a 3 dozens order, the discount can be up to $ 0,078xC. To determine the exact price, we have to choose the cost of our labour. Let’s pick $10 per hour to make calculations easier. The maximum discount should then be $0,68 for a 2 dozens order and $0,78 for a 3 dozens order. We will write a custom essay sample on Kristens Cookie Company or any similar topic specifically for you Do Not WasteYour Time HIRE WRITER Only 13.90 / page It will of course take us longer to fill the 2 (or 3) dozens order because our oven can only bake 1 dozen at a time. 5. During the whole process, we can see we are not always using the mixer  : one electric mixer is enough. On the contrary, there is a lack of trays (because the mixer can prepare pastry for a 3 dozens order in one operation)  :3 trays are needed at least. 6. During the whole process, we can see the oven keeps working almost all the time when the mixer has a lot of time being idle  : we are wasting time when waiting for the oven. That is why having only one oven is a bottleneck. Therefore it will be great to add an oven. If we rent it, we have to know up to how much we will be ready to pay. For N orders, we need 16 + 10xN minutes to fill them. We would need only 16 + 7xN minutes with 2 ovens. We save 3 minutes time for each order. Let’s assume we win $10 per dozen. The original profit is $60 per hour (60/10 x $10). It could be $85,7 per hour (60/7 x $10) with another oven. With this, we can decide the higher price we will be willing to pay for the renting is $25,7 per hour. Problems for Further Thought 1. If we consider I am doing everything, it means my valuable time becomes 12 minutes (sum of the 2 valuable times found in Question 3) which exeeds the time of baking one dozen cookies  : I myself become the new bottleneck. If the order is a 2 or 3 dozens order with the same flavor, my valuable time becomes either 17 or 22 minutes and that is quick enough because the baking time remains either 20 or 30 minutes. If there are enough orders, I can do it alone but it is not a such brillant idea if there are not so many orders. 2. If we look at the process, there is no need to stop the baking of the previous dozen when the rush order arrives. The time that rush order will delay is only at most 1 minute and we will be able to finish the previous order on time  ! That is why I do not think we should set up a special rate. 3. I will just have to look to my order board and see when I will finish my own job and become idle. The time we can promise the delivery should be that time + 26 minutes. The safety margin for timing should be 8 minutes because the worth possibility is  : I have just begun to wash the mixer and the rush order arrives. The time I need to accomplish it before doing the previous order again is 8 (6 + 2) minutes. 4. We could think about getting more raw materials at a lower cost and eventually with a better quality. We could also use advertisement to make the cookies business more attractive. If this is a success, we should think about having new ovens, new trays and hiring peolpe. We could think about a delivery system which would be optional but which would be very convenient for people living far away from the room we use to prepare the cookies. 5. If we choose this new way of producing cookies, we loose what we first decided  : to make unique, fresh cookies  ! The business will then be defined by low prices and not by quality and fresh products because we would make the cookies before receiving the order. The order taking process will change  : clients do not need to send a mail or to phone us, they just come and ask for what they want. They just have to make the order a little bit earlier when they ask for a huge amount of cookies. We should make special rates (discount) for people who give order earlier and perhaps set a system of different times  : when you make your order between 8 pm and 10 pm, you pay more for example. People asking for special flavors should also pay something more. Kristens Cookie Company free essay sample A discount could be given for orders of two and three dozen cookies. Larger orders will reduce the amount of time Kristen needs to spend in the mixing part of the process. However, all other costs are the same. The savings may not be that significant, but if Kristen wants to offer the promotion, especially at the beginning stage of her business when she is trying to attract new customers, we offer the discount rates below, based on the amount of labor put into the process. However, we also note that the entire flow time for two dozen cookies is 36 minutes (which is the same as if we had 2 different orders, assuming orders were in queue), and for three dozen it is 46. This because of the oven bottleneck. In fact, she may actually want to discourage larger orders at an early stage of her business, so that more new customers can try (and fall in love with) her cookies. We will write a custom essay sample on Kristens Cookie Company or any similar topic specifically for you Do Not WasteYour Time HIRE WRITER Only 13.90 / page If Kristen gets a second oven (or determines that all she needs is a second oven rack), then it would be more beneficial to offer the discount rate, because then her hourly capacity would be 60/10 x 2 = 12 dozen cookies versus the 10 dozen per hour capacity she currently has. b) The table below presents our proposed discount structure, while maintaining a 15% profit margin. One-dozen order Gantt chart Figure 4: Two-dozen order Gantt chart Figure 5: Three-dozen order Gantt chart 5. How many electric mixers and baking trays will you need? Based on a scenario of consecutive 3-dozen orders (ref. ollowing Gantt chart): a) An examination of our Gantt chart shows that we can operate with one electric mixer. b) In order to fulfill with minimal delay of later orders, three trays are required. However, if a second oven is added, Kristen will need more trays again, and the mixer will become the bottleneck resource. After a second oven is added, the mixer becomes the bottleneck. 6. 7. Are there any changes you can make in your production plans that will allow you to make better cookies or more cookies in less time or at lower cost? For example, is there a bottleneck operation in your production process that you can expand cheaply? What is the effect of adding another oven? How much would you be willing to pay to rent an additional oven? In the previous questions, we were already assuming the addition of a two more trays, because it became clear from the Gantt chart drawn in class that the tray would be the first bottleneck to tackle. Trays are a low-cost one-time purchase, so that one is a no-brainer for Kristen. Without the trays, she will have to wait an additional five minutes between orders, due to the cooling time. The addition of extra trays means she can more fully utilize the oven. After the addition of the extra trays, the oven becomes the new bottleneck. As was discussed in our answer to question 4, increasing baking capacity will increase Kristen’s total hourly capacity by two dozen cookies, or two orders. Questions for further thought Note: For the purposes of the following questions, we have assumed the purchase of extra trays, as it is a low, one-time fixed cost that will help us operate our business more efficiently. 1) Assuming that we still have only one oven, and now no roommate, the bottleneck shifts from the loading and baking activity to our time. The cycle time increases from 10 minutes to 12 minutes (because now we have to also do the loading, packing, and paying parts of the batch). But if we have an order for two dozen of the same cookie type, the order time changes again. Now we will be able to do the washing/mixing step for two dozen at the same time (6 minutes), have to spoon each dozen (2 minutes x 2 = 4 minutes), load each dozen (1 minute x 2 = 2 minutes), pack each dozen (2 minutes x 2 = 4 minutes), and take care of the payment (1 minute). This order, then, for two dozen of the same kind of cookie, becomes 17 minutes. Likewise, for three dozen of the same type of cookie, takes 6 + 2(3) + 1(3) + 2(3) + 1 = 22 minutes. 2) Based on the Gantt chart, and class discussion, we know that the maximum time it would take if a rush order came in would be 26 + 10 = 36 minutes (this is if there is another order directly ahead of it). It is not worth taking out cookies that are already in the oven, because this would only affect delivery time by at most 10 minutes. However, it may be worth it to offer a premium rate for an order if there are several orders in the queue, and someone wants to get their cookies sooner. In this case, because a rush order will potentially push all orders in the queue back by 16 minutes (8 minutes mixing/spooning + 10 minutes baking – 2 minutes for when we can start the next mixing/spooning), I do want to charge a premium. I figure that because fulfilling the rush order delays other orders by 26. 7% of an hour, I will charge them at least that much more for the privilege. I also want to discourage people from requesting too many rush orders, so I may want to actually charge a bit more. After the company is up and running, and I have a better idea of the demand, I may adjust the price. I will have to limit the number of rush orders I take based on the number of orders in the queue. For instance, I can’t promise my other customers that they will get their cookies in under an hour if I also agree to fulfill more than two rush orders. 3) If the order board is laid out like a Gantt chart, it will be easy to look at it and tell the customer what time to expect delivery. Basically, look at when the oven will be finished with the last order, subtract 8 minutes (this is when you would start washing/mixing), then add 26 minutes (the entire flow time for a batch of a dozen cookies). Or, more simply, look at when the oven becomes available and add 18 minutes. But if we want to be able to take rush orders should they come in, we should allow a 10 minute safety margin (related to the oven bottleneck), and thus tell the customer that delivery time will be 28 minutes after the oven becomes available. 4) We need to think first of all about whether or not we need special permissions/licenses to sell food from out of our apartment. If we don’t address these legalities, we need to be prepared to deal with consequences if we get in trouble! Second of all, we need to think about the demand for late night cookies in our area. Considering that Boston is a large college town, full of many students up late at night and craving snacks, demand may be quite high, as long as people know about the business. Which brings us to the issue of marketing—how will we promote our business and let people know about our competitive advantages (fresh, custom-made, and fast cookies)? We have to decide on a price for our cookies—what will make it worth our while, yet still be an attractive price for students? Can we offer a one-price-fits-all deal, or should we charge per special ingredient? Will running the business affect our studying? We probably still want to pass our classes, and though each order only requires about 10 minutes of active time, constantly switching between tasks may prove difficult. How much inventory do we need to maintain on hand? What will we do if we get too many orders in a night? Will we turn new customers away or work overtime? Will we get really fat from eating leftovers and cookie batter? Does this mean we’ll have to increase our time at the gym, taking even more time away from our studies? ) If we decide to sell standard cookies, we can do the mixing for three dozen cookies at a time, but spooning, loading/baking, cooling, packing, and paying will take the same amount of time. However, if we invest in some extra mixing bowls, we can keep mix on hand (in the refrigerator, assuming ample space), and then bake the cookies to order, so that they are still very fresh. We could also make a few varieties of cookies for customers to choose from. Because we are now talking about changing our model, we may want to also change how we sell cookies to the customers. Do we want to offer mixed dozens (say 4 of each of 3 types of cookies)? Do we want to sell per cookie rather than per dozen? Do we offer discounts for large purchases? Also, if we are mixing batter before getting orders (in order to more efficiently use our time for spooning and baking), and we have leftovers at the end of the night, will we still use it tomorrow? Will it taste as fresh? Or, if we bake off cookies at the beginning of the night (rather than when orders are taken), what will we do with leftover cookies? Offer them for a special rate early the next night? This may be problematic because they will not be nearly as fresh, and may diminish our brand. We may also want to think about labor. If I (Kristen), am doing all the mixing and spooning, but my roommate is doing the loading/baking, packing/paying, can we work in shifts so that I just work at the beginning of the night, and she works toward the end? Can my roommate be trained to do the spooning part of the process, so that I can be totally hands off after making batter? This would free up a lot of our time, so that each of us is essentially â€Å"on call† for less of the night. On the other hand, if we don’t care about our time, but want to maximize profits, then mixing beforehand will give us a much larger window during which to sell fresh-baked cookies.