Week 2 Problems Essays - Costs, Evaluation, Quality Control

Week 2 Problems Essays - Costs, Evaluation, Quality Control Week 2 Problems ISCOM/305 September 21, 2015 Dr. Matthew Keogh Problem 1-1 Tried and True Clothing has opened four new stores in college towns across the state. Data on monthly sales volume and labor hours are given below. StoreAnnandaleBlacksburgCharlottesvilleDanville Sales Volume$40,000$12,000$60,000$25,000 Labor hours25060500200 1)Which store location has the highest labor productivity? The Blacksburg store is the most productive. StoreAnnandaleBlacksburgCharlottesvilleDanville Sales Volume$40,000$12,000$60,000$25,000 Labor hours25060500200 Productivity = Sales/Labor$160$200$120$125 Problem 1-2 Tried and Trues accountant (from Problem 1-1) suggests that monthly rent and hourly wage rate also be factored into the productivity calculations. Annandale pays the highest average wage at $6.75 an hour. Blacksburg pays $6.50 an hour, Charlottesville $6, and Danville $5.50. The cost to rent store space is $1800 a month in Annandale, $2000 a month in Blacksburg, $1200 a month in Charlottesville, and $800 a month in Danville. 2)Which store is most productive? Charlottesville is the most productive. AnnandaleBlacksburgCharlottesvilleDanville Sales Volume$40,000$12,000$60,000$25,000 Labor hours25060500200 Labor cost/hr$6.75$6.50$6.00$5.50 Rent$1,800$2,000$1,200$800 Productivity1151413 3)Tried and True is not sure it can keep all four stores open. Based on multifactor productivity, which store would you close? What other factors should be considered? Based on productivity, the Blacksburg store should be closed. Other factors to consider is revenue, potential for growth, and options for reducing costs. Problem 2-1 Backwoods American, Inc. produces expensive water-repellant, down-lined parkas. The company implemented a total quality management program four years ago. Following are quality-related accounting data that have been accumulated for the past five-year period, beginning one year prior to the programs start (denoted as Year 0). Year 0Year 1 Year 2 Year 3Year 4 Quality Costs ($ 000s) Prevention3.210.728.342.650.0 Appraisal26.329.20.64.119.6 Internal failure9.11.38.435.932.1 External failure118.6110.5105.291.365.2 Accounting Measures ($000s) Sales2,700.62,690.12,705.32,810.22,880.7 Manufacturing cost420.9423.4424.7436.1435.5 a)Compute the companys total quality failure costs as a percentage of total quality costs for each of the five years. Does there appear to be a trend to this result? If so, speculate on what might have caused the trend. Total Failure Cost as % of Total Quality Cost: 2006: 0.8424 or 84.24% 2007: 0.8022 or 80.22% 2008: 0.7288 or 72.88% 2009: 0.6560 or 65.6% 2010: 0.5830 or 58.3% The failure costs decrease as a percentage of total quality costs. This may be attributed to an increase in product monitoring and inspection. Fewer defective products are reaching the consumer, as evidenced by the sharp decline in external failure costs. b)Compute prevention costs and appraisal costs, each as a percentage of total costs, during each of the five years. Speculate on what the companys quality strategy appears to be. Prevention costs as % of total quality costs Appraisal costs as % of total quality costs 2006: 0.0171 or 1.71% 0.1404 or 14.04% 2007: 0.0530 or 5.3% 0.1448 or 14.48% 2008: 0.1332 or 13.32% 0.144 or 14.4% 2009: 0.2197 or 21.97% 0.1243 or 12.43% 2010: 0.2996 or 29.96% 0.1174 or 11.74% The increase in prevention costs as a percentage of total quality costs indicates that Backwoods American is placing more emphasis on prevention of defects rather than correction of them. Perhaps they are spending more in the areas of quality planning, product design, process, training, and information. This is contributing to a decline in the need for inspection and testing, equipment testing, and operators to test quality; thus appraisal costs decline, both absolutely and as a percentage of total costs. Prevention also contributes to the decline in external and internal failures, because fewer defective products are produced to begin with. Increases in prevention expenditures will result in a decrease in all other quality costs. c)Compute quality-sales indices and quality-cost indices for each of the five years. Is it possible to assess the effectiveness of the companys quality-management program from these index values? To compute quality-sales index, calculate: (100) . For 2006, this is: (100) (100)(0.0693) = 6.93 To compute quality-cost index, calculate: (100) . For 2006, this is: (100) (100)(0.4448) = 44.48. Continuing in this way for the other years, we have: Quality Sales IndexQuality-Cost Index 20066.9344.48 20077.5047.64 20087.8550.04 20098.3944.46 20105.7938.32 These index values do not provide much information regarding the effectiveness of the quality assurance program. They are, however, useful in making comparisons from one period to the next and in showing trends in product quality over time. d)List several examples of each quality-related cost-that is prevention, appraisal, and internal and external failure- that might result from the production of parkas. Prevention: Market research, that is, producing what consumers want; purchasing only high-quality down and other materials, designing an efficient and effective manufacturing process; training employees in making quality products. Appraisal: Inspection of raw materials, work-in-process, and finished product; equipment testing (pattern cutter, sewing machines, etc.), inspection. Internal

Week 2 Problems Essays - Costs, Evaluation, Quality Control

Week 2 Problems Essays - Costs, Evaluation, Quality Control Week 2 Problems ISCOM/305 September 21, 2015 Dr. Matthew Keogh Problem 1-1 Tried and True Clothing has opened four new stores in college towns across the state. Data on monthly sales volume and labor hours are given below. StoreAnnandaleBlacksburgCharlottesvilleDanville Sales Volume$40,000$12,000$60,000$25,000 Labor hours25060500200 1)Which store location has the highest labor productivity? The Blacksburg store is the most productive. StoreAnnandaleBlacksburgCharlottesvilleDanville Sales Volume$40,000$12,000$60,000$25,000 Labor hours25060500200 Productivity = Sales/Labor$160$200$120$125 Problem 1-2 Tried and Trues accountant (from Problem 1-1) suggests that monthly rent and hourly wage rate also be factored into the productivity calculations. Annandale pays the highest average wage at $6.75 an hour. Blacksburg pays $6.50 an hour, Charlottesville $6, and Danville $5.50. The cost to rent store space is $1800 a month in Annandale, $2000 a month in Blacksburg, $1200 a month in Charlottesville, and $800 a month in Danville. 2)Which store is most productive? Charlottesville is the most productive. AnnandaleBlacksburgCharlottesvilleDanville Sales Volume$40,000$12,000$60,000$25,000 Labor hours25060500200 Labor cost/hr$6.75$6.50$6.00$5.50 Rent$1,800$2,000$1,200$800 Productivity1151413 3)Tried and True is not sure it can keep all four stores open. Based on multifactor productivity, which store would you close? What other factors should be considered? Based on productivity, the Blacksburg store should be closed. Other factors to consider is revenue, potential for growth, and options for reducing costs. Problem 2-1 Backwoods American, Inc. produces expensive water-repellant, down-lined parkas. The company implemented a total quality management program four years ago. Following are quality-related accounting data that have been accumulated for the past five-year period, beginning one year prior to the programs start (denoted as Year 0). Year 0Year 1 Year 2 Year 3Year 4 Quality Costs ($ 000s) Prevention3.210.728.342.650.0 Appraisal26.329.20.64.119.6 Internal failure9.11.38.435.932.1 External failure118.6110.5105.291.365.2 Accounting Measures ($000s) Sales2,700.62,690.12,705.32,810.22,880.7 Manufacturing cost420.9423.4424.7436.1435.5 a)Compute the companys total quality failure costs as a percentage of total quality costs for each of the five years. Does there appear to be a trend to this result? If so, speculate on what might have caused the trend. Total Failure Cost as % of Total Quality Cost: 2006: 0.8424 or 84.24% 2007: 0.8022 or 80.22% 2008: 0.7288 or 72.88% 2009: 0.6560 or 65.6% 2010: 0.5830 or 58.3% The failure costs decrease as a percentage of total quality costs. This may be attributed to an increase in product monitoring and inspection. Fewer defective products are reaching the consumer, as evidenced by the sharp decline in external failure costs. b)Compute prevention costs and appraisal costs, each as a percentage of total costs, during each of the five years. Speculate on what the companys quality strategy appears to be. Prevention costs as % of total quality costs Appraisal costs as % of total quality costs 2006: 0.0171 or 1.71% 0.1404 or 14.04% 2007: 0.0530 or 5.3% 0.1448 or 14.48% 2008: 0.1332 or 13.32% 0.144 or 14.4% 2009: 0.2197 or 21.97% 0.1243 or 12.43% 2010: 0.2996 or 29.96% 0.1174 or 11.74% The increase in prevention costs as a percentage of total quality costs indicates that Backwoods American is placing more emphasis on prevention of defects rather than correction of them. Perhaps they are spending more in the areas of quality planning, product design, process, training, and information. This is contributing to a decline in the need for inspection and testing, equipment testing, and operators to test quality; thus appraisal costs decline, both absolutely and as a percentage of total costs. Prevention also contributes to the decline in external and internal failures, because fewer defective products are produced to begin with. Increases in prevention expenditures will result in a decrease in all other quality costs. c)Compute quality-sales indices and quality-cost indices for each of the five years. Is it possible to assess the effectiveness of the companys quality-management program from these index values? To compute quality-sales index, calculate: (100) . For 2006, this is: (100) (100)(0.0693) = 6.93 To compute quality-cost index, calculate: (100) . For 2006, this is: (100) (100)(0.4448) = 44.48. Continuing in this way for the other years, we have: Quality Sales IndexQuality-Cost Index 20066.9344.48 20077.5047.64 20087.8550.04 20098.3944.46 20105.7938.32 These index values do not provide much information regarding the effectiveness of the quality assurance program. They are, however, useful in making comparisons from one period to the next and in showing trends in product quality over time. d)List several examples of each quality-related cost-that is prevention, appraisal, and internal and external failure- that might result from the production of parkas. Prevention: Market research, that is, producing what consumers want; purchasing only high-quality down and other materials, designing an efficient and effective manufacturing process; training employees in making quality products. Appraisal: Inspection of raw materials, work-in-process, and finished product; equipment testing (pattern cutter, sewing machines, etc.), inspection. Internal

Week 2 Problems Essays - Costs, Evaluation, Quality Control

Week 2 Problems Essays - Costs, Evaluation, Quality Control Week 2 Problems ISCOM/305 September 21, 2015 Dr. Matthew Keogh Problem 1-1 Tried and True Clothing has opened four new stores in college towns across the state. Data on monthly sales volume and labor hours are given below. StoreAnnandaleBlacksburgCharlottesvilleDanville Sales Volume$40,000$12,000$60,000$25,000 Labor hours25060500200 1)Which store location has the highest labor productivity? The Blacksburg store is the most productive. StoreAnnandaleBlacksburgCharlottesvilleDanville Sales Volume$40,000$12,000$60,000$25,000 Labor hours25060500200 Productivity = Sales/Labor$160$200$120$125 Problem 1-2 Tried and Trues accountant (from Problem 1-1) suggests that monthly rent and hourly wage rate also be factored into the productivity calculations. Annandale pays the highest average wage at $6.75 an hour. Blacksburg pays $6.50 an hour, Charlottesville $6, and Danville $5.50. The cost to rent store space is $1800 a month in Annandale, $2000 a month in Blacksburg, $1200 a month in Charlottesville, and $800 a month in Danville. 2)Which store is most productive? Charlottesville is the most productive. AnnandaleBlacksburgCharlottesvilleDanville Sales Volume$40,000$12,000$60,000$25,000 Labor hours25060500200 Labor cost/hr$6.75$6.50$6.00$5.50 Rent$1,800$2,000$1,200$800 Productivity1151413 3)Tried and True is not sure it can keep all four stores open. Based on multifactor productivity, which store would you close? What other factors should be considered? Based on productivity, the Blacksburg store should be closed. Other factors to consider is revenue, potential for growth, and options for reducing costs. Problem 2-1 Backwoods American, Inc. produces expensive water-repellant, down-lined parkas. The company implemented a total quality management program four years ago. Following are quality-related accounting data that have been accumulated for the past five-year period, beginning one year prior to the programs start (denoted as Year 0). Year 0Year 1 Year 2 Year 3Year 4 Quality Costs ($ 000s) Prevention3.210.728.342.650.0 Appraisal26.329.20.64.119.6 Internal failure9.11.38.435.932.1 External failure118.6110.5105.291.365.2 Accounting Measures ($000s) Sales2,700.62,690.12,705.32,810.22,880.7 Manufacturing cost420.9423.4424.7436.1435.5 a)Compute the companys total quality failure costs as a percentage of total quality costs for each of the five years. Does there appear to be a trend to this result? If so, speculate on what might have caused the trend. Total Failure Cost as % of Total Quality Cost: 2006: 0.8424 or 84.24% 2007: 0.8022 or 80.22% 2008: 0.7288 or 72.88% 2009: 0.6560 or 65.6% 2010: 0.5830 or 58.3% The failure costs decrease as a percentage of total quality costs. This may be attributed to an increase in product monitoring and inspection. Fewer defective products are reaching the consumer, as evidenced by the sharp decline in external failure costs. b)Compute prevention costs and appraisal costs, each as a percentage of total costs, during each of the five years. Speculate on what the companys quality strategy appears to be. Prevention costs as % of total quality costs Appraisal costs as % of total quality costs 2006: 0.0171 or 1.71% 0.1404 or 14.04% 2007: 0.0530 or 5.3% 0.1448 or 14.48% 2008: 0.1332 or 13.32% 0.144 or 14.4% 2009: 0.2197 or 21.97% 0.1243 or 12.43% 2010: 0.2996 or 29.96% 0.1174 or 11.74% The increase in prevention costs as a percentage of total quality costs indicates that Backwoods American is placing more emphasis on prevention of defects rather than correction of them. Perhaps they are spending more in the areas of quality planning, product design, process, training, and information. This is contributing to a decline in the need for inspection and testing, equipment testing, and operators to test quality; thus appraisal costs decline, both absolutely and as a percentage of total costs. Prevention also contributes to the decline in external and internal failures, because fewer defective products are produced to begin with. Increases in prevention expenditures will result in a decrease in all other quality costs. c)Compute quality-sales indices and quality-cost indices for each of the five years. Is it possible to assess the effectiveness of the companys quality-management program from these index values? To compute quality-sales index, calculate: (100) . For 2006, this is: (100) (100)(0.0693) = 6.93 To compute quality-cost index, calculate: (100) . For 2006, this is: (100) (100)(0.4448) = 44.48. Continuing in this way for the other years, we have: Quality Sales IndexQuality-Cost Index 20066.9344.48 20077.5047.64 20087.8550.04 20098.3944.46 20105.7938.32 These index values do not provide much information regarding the effectiveness of the quality assurance program. They are, however, useful in making comparisons from one period to the next and in showing trends in product quality over time. d)List several examples of each quality-related cost-that is prevention, appraisal, and internal and external failure- that might result from the production of parkas. Prevention: Market research, that is, producing what consumers want; purchasing only high-quality down and other materials, designing an efficient and effective manufacturing process; training employees in making quality products. Appraisal: Inspection of raw materials, work-in-process, and finished product; equipment testing (pattern cutter, sewing machines, etc.), inspection. Internal

How to Write a Good College Essay

How to Write a Good College Essay How to Write a Good College Essay Your admission essay is likely to be one of the most important documents you'll ever write. College essay writing is very important because it is the only way for admissions committee to understand who you are as a personality. The essay is the only part of your application which can be controlled by you. Therefore, take the time to do a good job on it. Your essay must not only demonstrate your grasp of grammar and ability to write, it must also paint a vivid picture of your personality and character. College Essay Writing Tips The first step is to choose a topic of the essay. The purpose of college essay writing is to show the admission committee the real you, explain why you think and act the way you do, and tell what motivates you to perform better. Thus, write about the events that happened in your life, be honest and write how you really feel. Your essay should be read like a short English paper about yourself. Start with a main idea and cite specific evidence to support your statement about yourself. Use a relaxed, conversational style. Avoid jargon and offensive tone in your academic essay. Never begin or end an essay with a quotation, proverb, or other type of sayings. While writing college essay try to be original. There are a lot of essays covering the same college essay topics, but you have a chance to express your own ideas, your points of view that differ you from other's. Try to attract attention of the admission committee to your English essay. It should be vivid and interesting, before writi ng your essay, ask yourself if you would be interested in reading your paper: You need to include specific details about your experiences. Elaborate on one or two of your activities or achievements and try to describe them as the most important events in your life. Your college essay should have a clear beginning, middle, and end. It would be very useful to make an outline. You'll need to rewrite and edit your essay several times before it can be considered final. Keep in mind your essay to someone who can be objective. Writing a successful college admissions essay is not a simple task. You should plan to spend a lot of time writing, reviewing, and editing. Custom College Essay Writing If you do not write how to write a good college essay, you are welcome to ask our writers for assistance. .org offers wide range of essay services and we are able to help students of all academic levels. If you want to receive impressive custom essay meeting all of your requirements and expectations, we are ready to help you! Read also: APA Thesis Term Paper Help Great Term Paper Communism Paper Philosophy Term 250 Words a Page Term Paper

Reader Based Writing Essay Example | Topics and Well Written Essays - 750 words

Reader Based Writing - Essay Example Moreover, the staff will initiate better relationships with the clients since the acquisition of this knowledge will propel them. This improvement is possible only after we undertake this program and motivate the staff through appraisals, and other forms of appreciation. This program will attribute additional skills to the workers. This report explores the essence of the adoption of the quality leadership program to the organization. The organization requires establishing an objective that will compel the employees to converge their efforts towards accomplishing it. The predominant element in this endeavor is the enhancement of the efficiency of the organization, which will consequently advance the output of CSSI INC. The alignment of aims of CSSI will enable it to expand successfully. This program will be beneficial to CSSI INC if the training can address elements such as: Therefore, the training should incorporate the strategic aims that the organization expects to attain. According to Shammot (158), inclusion of experts to assist in heightening of the expertise of the workforce will advance the agility of the staff. In addition, the employees will establish innovative methods to counter the impediments that perturb the organization. Evidently, participation of employees n this endeavor will initiate innovation since the workforce will acknowledge mechanism that will ensure efficient operation of tasks. This program should incorporate exercises to promote integrity, as this will motivate the workers to be fair and establish an appropriate foundation for teamwork to develop (Shammot 160). Cordial relations of the workforce are essential since it can initiate cooperation among the personnel. This can promote coordination among the departments and eventually they will make a synchronized effort towards the corporation’s objectives. Finally, it is vital that the program entails the aspirations of the company. CSSI should be

EU Reform Treaty Essay Example | Topics and Well Written Essays - 1000 words

EU Reform Treaty - Essay Example Basically, the union of the said countries is formalized on the basis of different aspects. Even through a flag and a currency the member nations are considered as one. The flag being a circle of 12 gold stars set on a blue background and euro being the official currency.2 The European Union is continuously being guided by the agreements and consensus of the different member nations. Due to the type of operation of the organization it is often referred to as a 'negotiated order' or a permanent negotiation institute' which is based in one decision making process that is undertaken to resolve different issues being faced by the organization. It is basically a common notion that one of the agenda of the said organization is the determination of the guidelines regarding decision making and consensus along with the application.3 In a consolidated view, it can be perceived that a constitution can be of advantageous effect if development can be undertaken. The said notion has both advantages and disadvantages, thus, there are opposing ideas that have proponents and critics. The view and conviction of the different groups and parties are based on the different effect that can be observed in the member nations.4 The EU is composed of different key institutions such as the Council of Ministers, the European Commission and the European Parliament. These are composed of different duties and jobs. When an issue is needed to be resolved the different institutions have different contributing duty. One of the issues that had recently been the issue being faced by the EU is the Reform Treaty. The said treaty is related to the issues on the establishment of the constitution for the whole EU. Basically, due to the fact that the EU is voting on the issues, the results of the vote were incorporated to the EU Reform Treaty. Aside form the said issue, there are other issues that are incorporated.5 The Reform Treaty then, which is aimed to be the guidelines and the guiding principles of the EU. Due to the specification of the policies the contradictions are inevitable. The importance then of the role being placed by the leaders of the said organization is the welfare of not only a nation but the whole region that had entrusted leadership to the EU. The highlights of the Reform Treaty include a no far reaching European constitution. Basically, this can be attributed to the fact that there are different criticisms that are faced. The majority voted against the notion, suggesting the Reform Treaty which was considered as a more practical solution since the changes compared to the policies that are being used is more utilizable. The Reform Treaty of 2007 had been a controversial event since the outlook of the people is the optimization of the organization through a constitution which was initiated and in even applied in 2004, although it had been expressed as a Constitutional Treaty. Basically, the policies needed ratification but through the Reform Treaty of 2007, changes had been undertaken.6 Basically the issues related to the Reform Treaty can be considered encompassing on the different aspects of the needs in governance of the region. These include then terms in

Attorney General Alberto Gonzales Controversy

Attorney General Alberto Gonzales Controversy No matter what school may teach, honesty is something that could be abused or even betrayed by ones friends, coworkers, and even various people involved in politics. Sometimes when people get appointed at such a high level within a government and presented with such fame, the power could go to their heads causing them to make decisions that could not only be irrational but also easily avoidable bonehead moves. In one particular scenario, there was a time when former Attorney General Alberto Gonzales misused his power to his advantage. The Senate had reauthorized a law where it permitted the Attorney General to appoint interim U.S. Attorneys without a term limit in office, and avoid a confirmation vote. The change gave the Attorney General greater recruiting or hiring powers than the President, in terms of hiring attorneys for the states. Since the Presidents U.S. Attorney appointees are required to be confirmed to work in office by the Senate. By April 2007, there was some speculatio n that the dismissal of the U.S. attorneys might affect cases of public corruption and voter fraud. First, generally speaking, there was a large amount of people involved in this matter. However, the center point is around Attorney General Alberto Gonzales. Gonzales was born on Aug. 4, 1955, in San Antonio, Texas, and his parents were Mexican immigrants (Holscher). Gonzales served in the U.S. Air Force from 1973 to 1975 and studied at the U.S. Air Force Academy from 1975 to 1977. He earned a bachelors degree from Rice University in 1979 and a law degree from Harvard Law School in 1982. After graduation, he joined a law firm in Houston (Holscher). He is a hard worker nonetheless; he will continue to strive for success throughout his entire life. Furthermore continuing with Gonzales, he remained with the Houston firm, specializing in corporate law, until 1995. That year, Bush, then governor of Texas, selected Gonzales to be his general counsel-that is, chief legal adviser. Gonzales served in that position until 1997, when he became Texass secretary of state (Holscher). This alone is a very remarkable achievement for anyone; he is on his way to something bigger, according to the trend of his rise in his career rankings. However, just like when everyone becomes a politician during some point of his or her life if they do make that choice, people will always try to find out info about them to find out if they were involved in any wrongdoings. In 2001, after Bush had been elected president of the United States, Gonzales left the court to become counsel to the president. He remained in that position until Bush named him to the Cabinet in 2005 (Holscher). He became the 80th United States Attorney General. In addition to that, he was also the first Hispanic American to hold the office (Holscher). However, here on out a series of events would begin to unfold to be controversial for Mr. Gonzales. One of the people affected by the actions of Alberto Gonzales is Michael A. Battle. Mr. Battle has held several distinguished public service posts, including serving as directo r of the U.S. Department of Justices Executive Office for U.S. Attorneys, where he oversaw all 93 U.S. Attorneys and acted as a liaison with other federal agencies (Michael A. Battle). He is one who is very well involved with law, and in doing so someone typically wants to have an open-minded mentality with no judgmental bias when dealing with particular cases or scenarios. Mr. Battle was a U.S. Attorney he à ¢Ã¢â€š ¬Ã‚ ¦sat on the Attorney Generals Subcommittee on Civil Rights, U.S. Sentencing Guidelines and White Collar Fraud, and helped create a U.S. task force to prosecute fraud in the aftermath of Hurricane Katrina (Michael A. Battle). During his several years of service, he is/was definitely an asset for the American people. However, in relation to this mess of a situation he was the one who informed the seven attorneys of their initial dismissal on the date December 7, 2006. That was his main part during this whole thing. Whether the firings were with good reason, one would think he would question whether it was ethical to just release those people from their jobs all on the same day, even when there was mild speculation regarding if it was all for political reasons? Given if someone has a job/career and a boss tells them to do something they would typically do it, in this scenario someone would have at least given some thought on if it was okay or not. Alas, Michael Battle did what he had to do. The seven attorneys released that day include David Iglesias, Kevin V. Ryan, John McKay, Paul K. Charlton, Carol Lam, Daniel Bogden, and finally Margaret Chiara. Each one of these people played a part, minor rather, in this scandal. First, David Iglesias was initially recruited over the summer of 2001 by former President George W. Bush, in which he served as an attorney for the U.S. for the district of New Mexico. However just like several of his colleagues he was fired in 2006, describing the matter as a performance related issue. It was speculated of course that that was not the case whatsoever. Next is Kevin V. Ryan, another person related to the dismissal of the U.S. attorneys. He was the former attorney for the northern part of California. He was confirmed of his position by nomination of again, George W. Bush in 2002; he announced his resignation in early 2007. He was actually fired leading to his resignation for the same reason of poor performance and how it could be a problem in various ways including how it would be a public relations issue. John McKay, former attorney for the western part of Washington State, comes from a well-known background of being a republican. Of course, just as if everyone else was given the description of his dismissal/resignation to be performance related, worried about his leadership and how he managed priorities. Paul K. Charlton was until his release in 2006, a U.S. attorney for the state of Arizona but now serves as a partner at a law firm in Phoenix Arizona called, Steptoe Johnson. The disclosure of his release is also regarding how poor his performance was while he was serving as a U.S. attorney. Next is Carol Lam, and she was the southern U.S. attorney for the district of California. However, her good service in terms of her job still caused accusations of corruption and poor work related moves, or performance. Thus ultimately leading to her resignation from her duties. Daniel Bogden was another victim of these sudden firings in 2006; his services were for the state of Nevada as well. He is a republican, thus leading to speculation for his, among other people, dismissal of their position at the time. However, President Barack Obama offered him a position in 2009. Lastly, Margaret Chiara, former and first female attorney for the state of Michigan. She was told that she was going to be removed and havea successor take her spot. She was quoted saying, To say it was about politics may not be pleasant, but at least it is truthful and went on to say that poor performance was no t truthful nor possible as an explanation on her firing. Many of the facts of the scandal are repetitive and recurring on how the attorneys were fired, the most common is the disconnect between the actual truth on how and why they were all released. All of them just so happen to be performance related when really it seemed to be, as the scandal broke out and was much more widely inspected by others, to be for political reasons for why they were fired. It being on the date of December 7, in an episode that some of its victims have already taken to calling the Pearl Harbor Day Massacre' (Zagorin). It was said that when the attorneys were hired that they can be replaced, at least theoretically, at any time for any reason (Zagorin). However what can be called into question is the ethics on why they were all truly fired, given the situation there is not any doubt that there could be some sort of wrongdoing. Of course Attorney General Alberto Gonzales is the main pinpoint of the whole controversy, as it turns out in a twist it seems that it is h im that has performance related issues in his work as well, except his in this case he had actual issues. Every one of the U.S. attorneys seemed to have a hunch that all of the allegations that were being thrown at Gonzales direction were going to be true, and that one day the truth will come out. Finally, as a result Gonzales ethics came into play. In addition to that, It was also unclear how directly involved Gonzales and the White House were in the decision (Gonzales, Alberto R.). He actually had quite some history with his controversial career that he has had, dating even to the start of the Bush administration in 2001. He was a somewhat controversial figure for having provided legal justification while White House counsel for the brutal treatment of prisoners and detainees held during the U.S. battle against terrorism (Gonzales, Alberto R.). He subsequently resigned during the year of 2007 from his position as U.S. attorney general. Following his resignation as attorney general in 2007, Gonzales worked as a consultant and public speaker. In 2009, Texas Tech University hired Gonzales as a recruiter and instructor (Holscher). His former chief of staff Kyle Sampson did not help Gonzales much either. Even was said to say, The decision-makers in this case were the attorney gen eral and counsel to the president (Akron Beacon Journal). This is a direct blow at the attorney general depicting his direct general involvement in the matter while at the same time this increased the concern of a growing scandal. In conclusion, to all of this, the scandal of the U.S. attorneys being fired for political reason proved to be a diminishing setback on former Attorney General Alberto Gonzales career. It is safe to say that the lives of the people he had effected/been involved with his actions and changed their way of life. In the end, any negativity is eventually resolved and this can pertain in real life. Time help in the general healing of issues with people, groups, or even the U.S. government.