The Life and Legacy of Johann Sebastian Bach

The Life and Legacy of Johann Sebastian Bach The Life and Legacy of Johann Sebastian Bach Many important figures have impacted and shaped the comprehensive history of western classical music. Even today, most laymen know of the names of the great classical composers like prodigy Wolfgang Amadeus Mozart, and can even identify some of the most iconic melodies such as the opening subject to Ludwig Van Beethoven’s 5th Symphony. Surprisingly, these men of great talent all stem from the foundation set by one German composer: Johann Sebastian Bach. Now, the name J.S. Bach evokes the Baroque period of music and its influence can be seen throughout the works of later periods and other composers. With such a substantial impact, J.S. Bach in actuality had a very modest and local career and after Bach’s death, his music was almost completely forgotten. It was through his legacy among musicians and protà ©gà ©s which sparked a rekindling of Bach’s music and he now receives immense admiration and veneration for his technically challenging keyboard works, his pote nt liturgical works, and his vast amount of sheer repertoire. Johann Sebastian Bach was born on March 31st, 1685, into a highly musical family. His father, Johann Ambrosius Bach, was the director of the town musicians and was skilled in the violin and harpsichord. J.S. Bach was the youngest of eight children all of whom were trained in harpsichord, violin, and basic music theory. Bach also had many uncles who were all professional musicians working as local organists, court chamber musicians, and composers. Thus, J.S. Bach was immersed in music from a young age and also was trained in music theory, composition, the harpsichord, clavichord, organ, and violin. In particular, his older brother Johann Christoph Bach, an organist at the St. Michael’s Church in Ohrdruf and pupil of Johann Pachelbel, became a prominent musical figure in J. S. Bach’s life and further engendered his passion for music. At the age of 14, Bach attended the prestigious St. Michael’s School in Luneburg, Germany where he was exposed to a wide variety of c ultural sounds such as the music of Northern and Southern Germany, Italy, and France. In 1703, J. S. Bach was appointed the position of court musician at the chapel of Duke Johann Ernst III in the city of Weimar but was unhappy with his work as he was often unsatisfied with the church choirs and the amount of composing he was responsible for. Thus, Bach and his family was required to travel and move in order to seek better job opportunities. However, unlike most musicians, who would travel all across Europe performing and making a living, Bach lived relatively local moving from town to town all within the confines of Germany. Bach often had ideological differences with his employer and he would compose some of his greatest works all in different cities and churches as well require to teach students. For instance, in 1723, Bach was appointed the Cantor of the St. Thomas Church in Leipzig where he served and composed till his death 27 years later. Bach was required to teach the students of the St. Thomas Church singing and keyboard. It was at this time that Bach wrote his Inventions and Sinfonias for keyboard, a collection of exercises that most pianists play even to this day in order to improve their technique, articulation, dexterity, precision, and speed. It was also as Thomaskantor that he wrote his Mass in B minor, considered to be one of the greatest choral works of all time. Johann Sebastian Bach died on July 28th, 1750 and although he was celebrated as an organist and harpsichordist, very few people beyond the city of Weimar knew of Bach’s compositions. It was only the great composers and keyboardist to keep Bach’s music alive in conservatories and libraries. Thus, the even the greatest of composers such as Wolfgang Amadeus Mozart, Frederic Chopin, and Felix Mendelssohn, all revered Bach’s work as excellent keyboard music. This is because Bach’s music was one of the most highly technical for the era, another being the music of Bach’s contemporary, George Frederic Handel. During the Baroque period, keyboard instruments were often for accompaniment to harmonize and contrast with the string instruments of the orchestra. However, substantial advances for keyboard in result of Bach’s compositions led to more solo prominence in music as well as facilitated the invention of the pianoforte, now one of the most learned m usic instruments. Moreover, Bach has left not only a large amount of music manuscripts but also his legacy as a keyboardist, and composer of liturgical and secular music. Through his travels and his encounters with different cultures and colleagues within the Baroque Era, Bach was able to capitalize on both the aesthetic culture of the time and the variety of styles across countries. Also, as Bach had shifted positions and employers many times, he was required to create new music contextually depending on purpose and location. As Bach was a religiously devoted man, he wrote a numerous amount of chorales, pastoral songs, and congregational hymns for the choir and organ or harpsichord. As Bach began teaching and instructing, Bach began to write more works for keyboard that included a variety of preludes and fugues, toccatas, fantasies, and theme and variation works. Baroque music in general is classified by its heavily ornate technicality and grandiose sounds all within a systematically controlled framework. Thus, Bach’s music is highly articulate and technical a reason why the great pianists Felix Mendelssohn and Franz Liszt both practiced with Bach works and built upon his keyboard foundation. Bach also further developed German music through his skill in counterpoint, harmonic, and motivic organization, and the adaptation of rhythms, forms and textures. However, after Bach’s death, much of his music was deemed archaic and old-fashioned as new composers such as Franz Haydn, Wolfgang Amadeus Mozart, and Ludwig van Beethoven brought forth the new era of Classical music. Soon, most of the general public did not know of J. S. Bach’s name in the beginning of the 19th century. Many pivotal figures reincarnated Bach’s name through the years. First, Johann Nikolaus Forkel’s wrote the composer’s biography in 180 2. The pianist and composer, Felix Mendelssohn further popularized Bach’s name by arranging and performing the St. Matthew Passion. The performance proved to be successful as Bach’s name and reputation as a composer soon revived. By the 1850s, the Bach-Gesellschaft, or the Bach Society, was founded in order to further preserve Bach’s works and promote his repertoire. New works by Bach are still being found to this day. Bach’s enormous library of music is simply a testament to his diligence and creativity. With such music, Bach was able to pave a way for future musicians and composers. Through his advancement in keyboard work, Bach provided the technique for great pianists. With his teachings and instructions, many of his protà ©gà ©s moved on to become great Classical era composers. Even presently, Bach’s works are performed by the finest of performers and has become truly a household name for both musicians and laymen alike. Works Consulted â€Å"Bach, Johann Sebastian (1685-1750). â€Å"Encyclopedia of world biography. Detroit: Gale, 1998 Grout, D. J. (1980) A history of western music. New York, NY: W. W. Norton Kerman, J. and G. Tomlinson (2012). Listen (7th edition). Boston, MA: Bedford/St. Martin’s Kennedy, M. (2006) The Oxford dictionary of music. New York, NY: Oxford University Press Kevorkian, T. â€Å"Bach Family.† Europe, 1450 to 1789: Encyclopedia of the early modern world. Ed. Jonathan Dewald. New York: Charles Scribner’s Sons, 2004 The New Grove Dictionary of Music and Musicians. Ed. Stanley Sadie. London: Macmillan Publishers, 1980. Randel, D. M. (2003) The Harvard Dictionary of Music. Cambridge, MA: Harvard University Press.

Effect of Bring your own Device (BYOD) on Cybersecurity

Effect of Bring your own Device (BYOD) on Cybersecurity Effect of Bring your own Device (BYOD) on Cybersecurity at workplace Introduction Several new trends in information access are impacting organizations ability to control and secure sensitive corporate data. The increase in web applications, cloud computing and Software as a Service (SaaS) offerings, and the Bring Your Own Device (BYOD) phenomenon, means that employees, business partners and customers are increasingly accessing information using a web browser on a device not owned or managed by the organization (Morrow, 2012). Bring your own device (BYOD) is process whereby when individual/ employees can use personal devices for business purposes (Privacy Right, 2013). And the D in BYOD includes more than just smartphones. It also includes employees logging into web applications such as Outlook Web Access and SharePoint, SaaS applications such as CRM systems or healthcare billing applications hosted in cloud services, from home desktop or laptop computers (Morrow, 2012). The concept of bring your own device (BYOD) is a growing trend for business IT. There are a var iety of benefits to allowing users to supply their own PCs and mobile devices, but there are also some concerns (Bradley, 2011). Several studies have also shown that BOYD is one the three biggest cybersecurity threat of 2014 (Singh, 2012). In addition, it is suggested that BYOD, or bring your own device, can no longer be thought of as a fad; it is quickly becoming the new reality. In addition, as this trend grows, all businesses are potentially at risk which can stem from both internal and external threats, including mismanagement of the device itself, external manipulation of software vulnerabilities and the deployment of poorly tested, unreliable business applications (Singh, 2012). In this study, the effect of Bring your own Device (BYOD) on Cybersecurity at workplace will be investigated. Hypothesis It might be concluded that due to using of unauthorized devices such as personal electronic device also known as Bring Your Own Device (BYOD) at workplaces causes intrusion into the company network, thereby causing data loss, stolen intellectual property to mention but few. Arriving at this hypothesis: It was not an easy task, however, following the provided information made it easier. Coming up with the hypothesis, I had to brainstorm and do enough research to come up with a schematic sketch of the variables (independent and dependent) involved in this issue. To ensure the hypothesis is an empirical statement, general phenomenon, plausible, specific, consistent and testable. In this hypothesis, the identified independent variable is the personal electronic device (BYOD) while the dependable variable is the network intrusion, thereby causing data loss, stolen intellectual property. Figure 1: Schematic sketch of identified variables Independent Variable Dependent Variable Use of Personal Electronic Device à ¢Ã¢â‚¬  Ã¢â‚¬â„¢ Network intrusion Figure 1: showing the dependable and independent variables of the hypothesis Findings Studies have shown that one of the biggest challenges for organizations when employees use their own device organizations is that corporate data is being delivered to devices that are not managed by the IT department (Morrow, 2012). This has security implications for data leakage, data theft and regulatory compliance (Morrow, 2012).in addition, the use of unmanaged devices such as BYOD causes enterprises to have less control and visibility, and fewer mitigation options than they do with managed devices (Morrow, 2012). In addition, Laptops, smartphones and tablets that connect to corporate networks significantly increase threats to sensitive data (Morrow, 2012). . Organizations should be concerned about the security state of endpoint devices and the risks to which they are exposed. Key loggers, malware and cyber-attacks have greatly increased the potential for unauthorized access to, and information theft from, endpoints. Potential unintended consequences such as data leakage and mal ware reinforce the need to enhance the security of corporate data. A malicious employee can easily steal company trade secrets, intellectual property or sensitive customer information by saving it locally or to a cloud service, sending it through accounts in Dropbox and you send it or emailing it via a personal webmail account. Organizations must control the data after its delivered to the device to prevent accidental or intentional loss by careless or malicious end users. Studies have also shown that to assess the risks of BYOD computing, everything from data contamination to user habits to the activities of criminal syndicates needs to be considered (Romer, 2014). Some of the security risks to be considered includes: Security as an afterthought: Shows that most mobile devices either lack advanced security features or have them disabled by default. Even basic features such as screen locks are turned off, and most users leave them that way (Romer, 2014). Data contamination: Shows the photos and other content share storage space along with confidential business data. This combining of data introduces new risks to the enterprise. Through carelessly configured back-ups or file copies, personal content might accidentally end up on corporate file servers. Worse, personal files that contain malware might spread to business files and from the mobile device to internal file servers and other enterprise assets (Romer, 2014). New Forms off malware: Shows that New forms of malware targeting mobile devices are on the rise. IBM predicts that mobile malware will grow 15% annually for the next few years (Romer, 2014). Hackers and criminal syndicates realize that most mobile devices are less secure than more traditional devices such as laptops (Romer, 2014). They have begun targeting mobile devices for attacks ranging from mischievous pranks to advanced persistent threats that stealthily copy internal data over many months, transmitting it to remote control centers around the world (Romer, 2014). Phishing attacks that slip past network defenses Shows that many employees routinely catch up on email and work during evenings and weekends, and when they do, they typically use smartphones or tablets (Romer, 2014). Realizing that most of these devices lack AV software and that most email and web traffic accessed remotely bypasses inspection by firewalls and gateways, attackers are now designing phishing attacks and other email exploits to be triggered during non-business hours (Romer, 2014). Lost Devices: Shows that on average, a cellphone is lost in the US every 3.5 seconds.1 Even if a lost smartphone or tablet does not contain confidential data, it still might include apps or cached credentials that make it easier for criminals to infiltrate an enterprise network (Romer, 2014). As workers begin carrying more devices, the likelihood of them losing devices only increases (Romer, 2014). Risky file sharing: shows that to ensure all their devices have the files they need, employees often try out one or more file-sharing services, including free but risky file-sharing apps that run on public clouds (Romer, 2014). Unfortunately, these services, though popular, are usually not secure enough to be trusted with enterprise data (Romer, 2014). Conclusions with recommendations Overall, this study shows that organizations should be concerned about the security state of endpoint devices and the risks to which they are exposed. In addition, key loggers, malware and cyber-attacks have greatly increased the potential for unauthorized access to, and information theft from, endpoints. Potential unintended consequences such as data leakage and malware reinforce the need to enhance the security of corporate data. In addition, to protect valuable information such as intellectual property, organizations need to make data security a top priority. To counter these sophisticated threats, organizations should employ a layered security strategy that provides necessary access to corporate information while minimizing risk and maintaining compliance (Privacy Right, 2013). When it comes to sensitive information, the focus must go beyond authorized and unauthorized users and extend data protection from storage through transport to delivery on the endpoint to prevent sensiti ve data loss (Privacy Right, 2013). Organizations also need to stop making a distinction between devices in the corporate network and devices outside of it, and focus instead on protecting their information (Privacy Right, 2013). They must compartmentalize access to sensitive information, employ better audit logging and log analysis, and deploy security solutions that are designed to support current BYOD strategies, such as those that can control the replication of data (Privacy Right, 2013). In conclusion, organizations must now readdress their corporate policies to ensure that their greatest asset information is being safeguarded on these mobile devices that are outside of their direct control (Gatewood, 2012). References Singh, Niharika. B.Y.O.D. Genie Is Out Of the Bottle Devil Or Angel Journal of Business Management Social Sciences Research (JBMSSR) ISSN No: 2319-5614 Volume 1, No.3, December 2012 Bradley, Tony. Pros and Cons of Bringing Your Own Device to Work. PCWorld. PCWorld, 21 Dec. 2011. Web. 17 Dec. 2016. Privacy Right. Bring Your Own Device (BYOD) . . . at Your Own Risk | Privacy Rights Clearinghouse. Privacy Rights Clearinghouse, 1 Sept. 2013. Web. 17 Dec. 2016. . Morrow, B.BYOD security challenges: Control and protect your most sensitive data(2012) Network Security, 2012 (12), pp. 5-8. Romer, Hormazd. Best Practices for BYOD Security. Computer Fraud Security 2014.1 (2014): 13-15. Web. 17 Dec. 2016. Gatewood, Brent. The nuts and bolts of making BYOD work. Information Management Journal, Nov.-Dec. 2012, p. 26+. Academic OneFile, Accessed 17 Dec. 2016.

The Torch of Leadership Essay example -- Example Personal Narratives

To Carry the Torch of Leadership Her spry, Timberland-clad foot planted itself upon a jagged boulder, motionless, until her calf muscles tightened and catapulted her small frame into the next stride. Then Sara's dance continued, her feet playing effortlessly with the difficult terrain. As her foot lifted from the ground, compressed mint-colored lichen would spring back into position, only to be crushed by my immense boot, struggling to step where hers had been. My eyes fixated on the forest floor, as fallen trees, swollen roots, and unsteady rocks posed constant threats for my exhausted body. Without glancing up I knew what was ahead: the same dense, impenetrable green that had surrounded us for hours. My throat prickled with unfathomable thirst, as my long-empty Nalgene bottle slapped mockingly at my side. Gnarled branches snared at my clothes and tore at my hair, and I blindly hurled myself after Sara. The portage had become a battle, and the ominously darkening sky raised the potential for casualties. Gritting my teeth with gumption, I refused to stop; I would march on until I could no longer stand. Suddenly, Sara's light step halted and she turned to face me. From her hazel eyes blazed an intensity of exhilaration and courage, which mingled with pride and concern as she surveyed my resolute expression. I watched longingly as Sara unfastened the Nalgene bottle from her side; one sip of water sloshed tantalizingly at the bottom of the bottle, heightening my senses into acute desire. Sweat poured down from my face, biting at my eyes, and after I dabbed at them with my shirt, I saw Sara was presenting the water bottle to me. Both anticipating and squelching my refusing, Sara said simply, "Drink, Stacy. Yo... ...ollow. With her memory as my core to security and knowledge, I packed my campers into the canoes, and we set off, a camp song on my lips and hunger for the wilderness within my heart. Whenever challenges arose, Sara stood beside me; her rational eyes scrutinized the sky for advancing storms; her inexhaustible patience built a roaring fire out of wet wood; and her deft fingers secured fishermen's knots to hold up a tarp. Because her skills had built a firm foundation for trail life within me, my confidence now positioned the girls into lightening stances; my hilarity amused the girls as we huddled under the protective tarp; my voice sang reassuringly over the pounding of the fierce rain. At last, when a fantastic rainbow fanned the brilliant blue sky, it was the love of both of us that abounded the joy and fulfillment of leadership being passed on to a new generation.

The Meaning of Success Essay -- Expository Essays

The Meaning of Success Success has to do with having the freedom to make choices and being the person we want to be. Even though each of us determine what success is, we can follow some factors for having a successful life. The first factor is hard work and discipline. Achieving what can be termed as a major triumph such as success in our work or personal victory after a long, hard slog can bring a wonderful sense of happiness when we get to the peak. This climb to success can be difficult in terms of maintaining the discipline needed to achieve the ultimate task and is more suited to those brave souls who are prepared to live on the edge and do anything it takes to achieve their goals. Probably the biggest key to success is dogged determination. Every successful person has failed, most h... The Meaning of Success Essay -- Expository Essays The Meaning of Success Success has to do with having the freedom to make choices and being the person we want to be. Even though each of us determine what success is, we can follow some factors for having a successful life. The first factor is hard work and discipline. Achieving what can be termed as a major triumph such as success in our work or personal victory after a long, hard slog can bring a wonderful sense of happiness when we get to the peak. This climb to success can be difficult in terms of maintaining the discipline needed to achieve the ultimate task and is more suited to those brave souls who are prepared to live on the edge and do anything it takes to achieve their goals. Probably the biggest key to success is dogged determination. Every successful person has failed, most h...

L.A.?s Traffic Causes Trouble Essay -- essays research papers

Whether you’re stuck on the 405 freeway during rush hour, on the 15 freeway heading back from a long-weekend vacation, or driving through the busy streets of Hollywood, traffic on the highways and streets of Los Angeles can often be a hassle. In Dagoberto Gilb’s short story Love in L.A., first published in 1986, the troubles of traffic are experienced first hand by our main character Jake. Jake is a common fellow with a steady occupation who is merely trying to make his way to work through the busy streets of Hollywood. As he is working his way through the piled traffic, not paying complete attention to the road in front of him, Jake crashes into the back of a Toyota. In the midst of exchanging information with the driver of the Toyota, Jake finds himself attracted to the female driver, whose name is Mariana. Jake attempts several times to ask her out for some coffee or breakfast; however his persistent attempts were not successful. The two drivers continue to exchange insurance information, however Jake not having any valid insurance gives false information to Mariana, and the two of them go their separate ways. In this short story, the author demonstrates the effect of gender roles, Marxist criticism, and new criticism in his writing. Written in third person limited, this short story is a vivid portrayal of gender roles. Looking in the perspective of a gender critic, one might say that the character of Jake is very persistent. At first, Jake asks Mariana if she would like...

International Issues and Discrimination Essay

Before the UCC and the UCITA, the first Act of U. S. government in regulating commerce is the â€Å"Commerce Clause† of the United States Constitution, which provides Congress with authority to regulate not only business, but any â€Å"intercourse† conducted between parties situated in different States. This power extends to all instrumentalities of interstate commerce (telephone, highways, radio, waterways), as well as to intrastate conduct that has an aggregate and substantial effect on interstate commerce (agriculture, employment and housing discrimination). There are a number of differences between Article 2 of the Uniform Commercial Code and UCITA. The UCC Article 2 is designed to facilitate the sale, shipment and delivery of tangible goods, i. e. , movable personal property identified in a contract. The UCITA is intended to facilitate the â€Å"licensing† of intangible computer-related intellectual property, with an emphasis on permitting owners of software the ability to maintain control over their intellectual property forever. In an ordinary sale, software, despite the presence of a â€Å"shrink-wrap† licensing contract, is considered the property of the buyer, after the transaction takes place, and the buyer is free to essentially ignore any portion of the agreement that prevents the buyer from exercising control over the software, including the right of resale. The Uniform Commercial Code (UCC) is a collection of modernized, codified, and standardized laws that apply to all commercial transactions with the exception of real property. Developed under the direction of the National Conference of Commissioners on Uniform State Laws, the American Law Institute, and the American Bar Association (ABA), it first became U. S. law in 1972. Since that time, it has undergone a process of constant revision. Article 2 of the UCC covers such areas as sales contracts, performance, creditors, good faith purchasers, and legal remedies for breach of contract. Given its concern with the always important issue of contracts, small business owners need to be thoroughly acquainted with this section. This is one of the most confusing and fiercely litigated sections of the UCC and this was the aspect that led to its revision. In any transaction, there is the aspect of the sale and the licensing of a product. These two concepts, though seeming not to be too different, are not that similar. The difference between selling a product and licensing it is that a sale is a complete and final transfer from a seller to a buyer, of all right, title and interest in and to the property identified in the contract. A license, on the other hand, is the right to use the property of another under certain agreed-upon terms and conditions. Many of the provisions in the UCITA were first proposed as a modification to Article 2 of the UCC. The UCITA is extremely controversial. It stands hundreds of years of contract law â€Å"on its head†, so to speak. The UCITA interferes with the United States Copyright Act by effectively limiting what is known as the â€Å"First Sale Doctrine,† which permits a purchaser of a copy of the creative work of another, the right to resell that copy. To this extent, the UCITA may be unconstitutional. This may be one of the reasons as to why UCITA was proposed as a separate entity; sometimes unconventional means are more productive than conventional means. This acts as a fall back for immediate remedy to situations. As Article 2 deals with contracts and purchases, UCITA acts as a form of checks and balances strategy within the same system and in turn enables the business society in the United States of America the comfort to freely trade with one another and with the outside world.

Mercedes Benz All Activity Vehicle Essay

The target costing case literature contains numerous examples of Japanese cost management practices; however, few cases describe the use of target costing by large companies outside Japan. The purpose of the Mercedes-Benz AAV case is to consider the competitive environment of a leading German automotive manufacturer and the company’s response to changing competitive conditions. The teaching plan generally follows the suggested student assignment questions. In places, I recommend considering additional material during the case discussion. These questions are identified by a check mark. Student Assignment Questions 1. What is the competitive environment faced by MB? Students will identify a number of changes, including significant market share lost to Japanese companies such as Lexus. Stress the importance of a cultural change taking place within top management at Mercedes. Reinforce that Mercedes is a company that had never lost money. They simply built the best car their engineers could design and priced it above cost. Demand often exceeded supply. As a result, cost had never been a primary consideration. Changes include: cost competition; product innovation. 2. How has MB reacted to the changing world market for luxury automobiles? Students should identify the following changes implemented by management at Mercedes; try to get them to explain how different these approaches were from traditional strategies at Mercedes: many new product introductions; partnering with suppliers; reduced system complexity; new emphasis on cost control; layers of management reduced; lead time from concept to introduction reduced. 3. Using Cooper’s cost, quality, functionality chart, discuss the factors on which MB competes with other automobile producers such as Jeep, Ford, and GM. If the instructor wishes to give a brief mini-lecture on Robin Cooper’s  survival triplet and confrontation strategy, this is a good point in the case discussion to do so. (Robin Cooper, When Lean Enterprises Collide, Boston: Harvard Business School Press, 1995.) The factors are: price-at mid to upper range of zone; quality-at upper range of zone; functionality-at upper range of zone. An interesting point to discuss is that Mercedes does not produce the most expensive sports utility vehicle. This distinction is reserved for the Land Rover; however, they strategically placed themselves toward the luxury end of the spectrum. Also, unlike many Japanese examples, Mercedes does not use target costing as a strict cost control mechanism to produce the lowest priced product in its class. 4. How does the AAV project link with MB strategy in terms of market coverage? The new introductions expand the product line of the traditionally luxury-oriented manufacturer. Recent product introductions include the following: A class; C class; SLK; E class; M class. These new introductions include new sports cars and off-road vehicles. The C-class is a mid-sized vehicle sometimes referred to as the baby-Benz. Let’s discuss the elements of the target costing model and how these elements are developed. At this point in the discussion I usually write the target costing formula on the board and ask students to consider sources of various inputs: selling price; margin; target cost. What are the sources of input for the projected selling price? Students will most likely identify the following sources of information: customer focus groups comparable products: – existing; – potential. Stress the broad, cross-functional aspects of acquiring consumer information. To compare products, the company had to evaluate existing competitive vehicles as well as vehicles under development. What factors are considered when developing the required margin? This question provides a link to finance classes. Most students have studied the concepts of weighted-average cost of capital. I recommend spending a few minutes reviewing these concepts and linking cost of capital to net present value (NPV) analysis. Because of the capital-intensive structure of automobile manufacturing, production volume is a critical factor in determining each model’s NPV. Students may identify the following points for determining a required margin. long-run profitability; cost of capital; profitability across the entire product mix (classes of vehicles); sales volume by class. The MB case suggests the target cost is â€Å"alive.† Is this consistent with the ideals of target costing? I generally emphasize that Mercedes did not consider the target cost to be locked in. It was a moving target. As engineering changes became necessary, the target cost was allowed to move. However, before making a change, market forces were considered. For example, changes included the addition of side airbags. In addition, the European press was critical of a simulated wood-grain part. Management decided the part would remain plastic because costs could not be passed on to the consumer. The main point to emphasize is the design of the vehicle is dynamic; thus costs must evolve to reflect the changing design characteristics. 5. Explain the process of developing a component importance index. How can such an index guide managers in making cost reduction decisions? The index development process has five steps, as follows: consumer importance category rankings; target cost percentage by function group; category: function group matrix; importance index; target cost index; I recommend making slides of Tables 1-5 to facilitate discussion. Index development is an important element in the early conceptualization phase of the AAV. The indexes help to quantify some very abstract concepts. Table 1. From conversations with potential consumer groups, a list of key categories was developed. Next, potential customers were asked to rate the importance of each category. Their responses were computed as a percentage. Thus, safety and comfort of the AAV were viewed as significantly more important than economy and styling. Table 2 represents a rough estimate of the cost by function group and the relative percentage. The information is used later to create a target cost index. Table 3 is best understood by reading each category as a column. The rows explain the relative importance of each function group to satisfying each category defined by customers. An interesting aspect of this table is that the link between consumer preferences and engineering components is made explicit. Table 4 builds on Table 3 by weighting the percentages computed in Table 3 by the importance percentage calculated in Table 1. The key point is to understand which function groups contribute the most (least) to important (less important) consumer categories. Table 5 results in a target cost index that attempts to capture cost and benefit trade-offs. As discussed in the case, this index may indicate a cost in excess of the perceived value of a function group. Thus, opportunities for cost reduction (aligned with customer requirements) may be identified. 6. How does MB approach cost reduction to achieve target costs? At this point, ask students to identify various value-engineering strategies. At Mercedes, reducing the cost of each function group was accomplished by reducing costs of various components that make up the function group. Stress the importance of this approach over an â€Å"across-the-board† cut. 7. How do suppliers factor into the target costing process? Why are they so critically important to the success of the MB AAV? From the conceptual phase through the production phase, the suppliers of systems for the AAV truly were partners. Suppliers attended regular meetings with the cost planners throughout the entire process. Thus, suppliers were design and development partners from very early stages of development, responsible for meeting cost targets. Why is the relationship with suppliers a crucial element in the success of the AAV? Suppliers provide entire systems for the AAV. The facility uses a JIT production system. In fact, many suppliers deliver directly to the assembly line, rather than to a small warehouse. The Black Warrior River separated Mercedes and a major system supplier. This supplier built a new production facility on the same side of the river as the Mercedes Benz plant to avoid possible delays associated with accidents on a major bridge. 8. What role does the accounting department play in the target costing process? Stress the fact that accountants were watchdogs in the target costing process. Their primary responsibility was to ensure costs did not exceed targets during the production phase. Thus, the accountants’ role was as follows: cost control; actual vs. target: development stage; production stage. What are some of the organizational barriers that may challenge managers attempting to introduce TC systems? Try to get students to identify various impediments to target costing systems in the United States. Examples may include: willingness to share cost data with suppliers; suppliers treated as adversaries; government regulations affecting exchange of information.