Fire And Ice By Robert Frost - 947 Words

There is more than a million poems in the world it seems that are written by Robert Frost, but the most interesting is his Fire and Ice Poem. While reading poetry is not a strong point for some people poetry can open up a whole new world of ideas within a few short sentences no matter how big or small the poem is. Fire and Ice by Robert Frost seems to want to tell the reader how the world might end which mostly true but on the other hand the poem bring out a whole other meaning to just how presses your life can be either it’s good or bad. This poem for many like myself will inurrpret its meaning by basically thinking that’s it’s about the end of the world will end which is true to the meaning of the poem, but the meaning of the poem seems to tell me that if there is so much hate in the world then everything that coincides with hate like love is basically the same thing which will bring about the end of the world in the same manner unlike how hate can destroy the world love could also destroy the world much like how hate and love can also destroy a family apart. â€Å"For what I’ve tasted of desire I favor those who favor fire†(Frost) This line in the poem pictures a world that could end in fire because of hate much like how a family can be ripped apart from hate. Since from the time the memory starts children hear and see everything ad they do remember but when it comes time later in life to finally see why you believe in this in the first place it all goes back to that firstShow MoreRelatedFire and Ice by Robert Frost 628 Words   |  3 Pagesto the poem â€Å"Fire and Ice† that many can still relate to today? The popular poem â€Å"Fire and Ice†, was written in in 1920. This poem was very controversial when it was first published. This poem seems to deal with the question â€Å"How will the world end?† Many scientists have different opinions on not only when the world will end, but more specifically how it will end. This poem implies that when dealing with the end of the world, it will end in one of two ways; in fire or in ice. Nearly 100 yearsRead MoreFire And Ice By Robert Frost1349 Words   |  6 Pagesa frozen wasteland has baffled the minds of many people. A man named Robert Frost has written a poem called Fire and Ice that describes his thoughts on how he would prefer to leave this world. Upon reading this poem, the reader can derive two distinct meanings of fire and ice; one being of actual fire and ice destroying the world, and the other having symbols for the fire and ice, such as fire being desire or passion and ice being hatred and deceit. Although this poe m is one of his shortest poemsRead MoreEssayâ€Å"Fire and Ice† by Robert Frost854 Words   |  4 Pagesbelieve Robert Frost’s poem â€Å"Fire and Ice† is meant to express. Although the poem is short, it holds a very interesting question to think about. What way would you prefer the world to end? There are two choices. In his poem â€Å"Fire and Ice†, Robert Frost compares and contrasts the two destructive forces: fire and ice. In the first two lines of the poem he presents two options for the end of the world, â€Å"Some say the world will end in fire, Some say in ice†. I feel that he uses the term fire, not toRead MoreFire and Ice Robert Frost Commentary822 Words   |  4 Pages‘Fire and Ice’ - Robert Frost In the poem ‘Fire and Ice’ Robert Frost explains how the world will end by either fire or ice. The poet uses these two primal elements to serve as a metaphor for the destructive powers of the universal human emotions. ‘Desire’ which he associates with fire, and ‘hate’ which he associates with ice. The poet uses the first person singular and concludes that from personal experience he sides withRead MoreFire and Ice by Robert Frost Essay example519 Words   |  3 PagesFire and Ice by Robert Frost The poem Fire and Ice is a poem written by Robert Frost, and published in 1923. This is a nine-line poem: Some say the world will end in fire, Some say in ice. From what I have tasted of desire, I hold those who favor ice. But if I had to parish twice, I think I know enough of hate To say that for destruction ice Is also great And would suffice. This is one of Robert Frost simplest poems. When I initiallyRead MorePoem Analysis of Fire and Ice by Robert Frost Essay857 Words   |  4 Pagesknow the poem â€Å"Fire and Ice† by Robert Frost. It is pretty famous. But do most people know the meaning of this unique poem? What does Robert Frost mean when he writes â€Å"if the world had to perish twice?† Although it is short, â€Å"Fire and Ice† is a puzzling poem filled with words that hold a meaning that we have to unlock. In the poem, Frost is the narrator and he is speaking to the readers. The issue that Frost discusses is if the world will end in a blazing fire or in freezing ice. Based on the poemRead MorePoem Analysis of Fire and Ice by Robert Frost and The Day They Came For Our House by Don Mattera1916 Words   |  8 Pagespower, and the power of passion. The 20th and 21st centurys have illustrated clearly the deadly potential of power, and not just to the possessor of the power but also to those over whom it is exercised. The poems Fire and Ice and The Day They Came For Our House by Robert Frost and Don Mattera respectively, perfectly convey the idea of the destructive nature of power, the poems are both concerned with Mortality of Age. The ideal readers of these poems are people old enough to understand howRead More Robert Frost’s Fire and Ice Essays991 Words   |  4 PagesRobert Frost’s Fire and Ice Fire and Ice is a popular poem written in 1923 by Robert Frost. It is a very well known poem and is used in many high schools and colleges today. Many students along with various critics read this poem as Frost’s idea as to how the world is going to end. People also take this in a Biblical sense, because the passage that God states the next time he destroys the world, it will be in fire. He blatantly states in the first lines, â€Å"Some say the world will end in fireRead More Analysis of Robert Frosts Fire and Ice Essay1087 Words   |  5 PagesAnalysis of Robert Frosts Fire and Ice      Ã‚  Ã‚   For Robert Frost, poetry and life   Ã‚  Ã‚  Ã‚  Ã‚   were one and the same.   In an interview he said, One thing I care about,   Ã‚  Ã‚  Ã‚  Ã‚   and wish young people could care about, is taking poetry as the first form   Ã‚  Ã‚  Ã‚  Ã‚   of understanding.   Each Robert Frost poem strikes a chord somewhere, each   Ã‚  Ã‚  Ã‚  Ã‚   poem bringing us closer to life with the compression of feeling and   Ã‚  Ã‚  Ã‚  Ã‚   emotion into so few words.   This essay will focus on one particularRead MoreBitterness: Poetry and World1016 Words   |  5 PagesIn the past and present, there have been numerous poets who have composed similar pieces to those of other poets. In 1859, Emily Dickinson produced Success is counted sweetest. In1923, Robert Frost wrote Fire and Ice. That same year, Wallace Stevens created Gubbinal. These three poems share much in common. They contain many of the same elements of poetry, such as connotative meaning, imagery, symbolism, and tone. First, the three famous poems all possess a connotative meaning . Within

Essay on Economic Effects of the Black Plague in England

The high middle ages from the eleventh to the fourteenth century saw the reemergence of urban life, the revival of long distance commerce, innovation, maturation of manorial agriculture, and a burgeoning population. Consequently, the fourteenth century spawned war, famine, disease and economic decay, leading to what many historians believe to be the end of the Middle Ages. Although there were many contributing factors such as famine, collapsing institutions and war. Many historians believe the arrival of the Black Death to England in 1348 was the final straw, and the most impactful agent of change in that area. In a letter to his brother, Petrarch wrote, â€Å"When has any such thing been even heard or seen; in what annals has it ever been†¦show more content†¦With depopulation, agricultural and commerce reform and labor force alterations, the effects of the Black Death in England were dramatic and placed the course of the English economy on a new path. To gain perspectiv e on the level of economic change in England, it is important to note and understand the population trends, as it had a directly impacted all aspects of change in regards to the economic effects of the Black Plague. In simple terms, the number of people had a direct impact on the most basic categories of the economy: production and consumption. An expanding population is only possible if it has the economic resources to support it. It seems the Black Death’s impact on population levels actually created a silver lining based on the â€Å"Malthusian Theory† where English scholar Thomas Malthus claims, â€Å"[t]hat the superior power of population is repressed, and the actual population kept equal to the means of subsistence, by misery and vice.† As England was experiencing overpopulation, there was not enough agricultural production to support the masses, but as the force of the Black Death swept in and decimated the population, it left England with abundance of land and less people to support, resulting in a balance between agricultural productivity and consumption. Although the Black Plague created shock, panic and fear for a few years, this alteration in population left survivors with an optimistic outlookShow MoreRelatedThe Effect Of The Black Plague On The Economic Situation Of England1675 Words   |  7 Pagesdocuments. Document 60 on wage and price regulations contains the Ordinance of Labourers, 1349 and the London Wage and Price Regulations, 1350. Both of these are laws issued by Parliament in order to combat the numerous effects of the Black Plague on the economic situation of England. They attempt to do this by fixing wages and prices on goods and services, imposing caps on amounts of certain goods sold, mandate the work of all persons under 60, and ban the leaving of one man’s service for anotherRead MorePlagues in England: Death Is in the Air Essay688 Words   |  3 PagesIf one were to think back to when the only cures society had were rituals, a prime example of sickness in a society is England. Recalling the plagues in England, one can easily see the two prominent plagues that struck, along with how they affected English economy and culture. In the 1300’s, England was struck with a plague called the Bubonic Plague, better known as the â€Å"Black Death.† Historians believe this disease arrived by ship at a seaport in modern day Ukraine (Byrne 1). Fleas living onRead MoreLooking Back at the Middle Ages1485 Words   |  6 Pagesreligious and economic events, which have shaped history since that time, and the world today. One such event that has affected the politics of the Middle Ages and now was the signing of the Magna Carta. Secondly, was the Black Death (also known as the Bubonic Plague that affected the religious, social, and economic aspects. An event that affected the religious and economic aspects were the Crusades. There was also the rise of the Ottoman Empire which affected the social, political, and economic aspectsRead MoreEssay on Black Death with Wings of Light1479 Words   |  6 Pagesdeathliest plagues that ever struck mankind, the Black Death? This song describes the main symptom of the B lack Death, which is the formation of infected black rings on skin. The Black Death is a disease that first arrived in Europe in 1347 through a ship with rats and fleas contaminated with Yersinia pestis bacteria. This bacteria has the capability of taking one’s life within 48 hours (MedicineNet). In 1340s, the plague victimized countless numbers of people. Fortunately, the plague temporarilyRead MoreThe Black Death Of Europe1265 Words   |  6 Pagesmany symptoms such as fever, black swellings, and much more. It wasn’t long until others in the surrounding area started catching the same symptoms and began to fall sick as well. This point marked the arrival of the Black Death in Europe. The Black Death quickly and uncontrollably started to travel its way through Europe and had a great impact on Europe. It’s undeniable that the Black Death created many upheavals in Europe, but it also led to a few positive effects as well. The outbreak of theRead MoreEffects Of The Black Death On The Economy930 Words   |  4 PagesThe Black Death or more commonly known as Bubonic Plague, decimated European society in the mid 14 century to the extent that it has not been seen since in human history. It not only killed fifty to sixty percent of the population, but it also brought huge changes to the people of Europe. The impact of the plague caused effects on the economy, society, family structure, public policy, health science, religion, philosophy and literature. Its’ effects would last until the eighteenth century and beyondRead MoreThe Black Death Has Long Term And Short Term Effects Of War1285 Words   |  6 Pagesdon’t know relates to the Black Death. Ità ¢â‚¬â„¢s interpretation goes like; a rosy rash was a symptom of the plague, posies of herbs which were carried as protection, sneezing or coughing another symptom, and finally all fall down.† Like most nursery rhymes the interpretation can be interpreted differently. What’s important is not how you interpret it but, that you tried to in the first place. Specifically focusing on England, the agricultural advances, famine, and economic problems due to war makes theRead MorePositive and Negative Results of The Black Plague847 Words   |  4 PagesThe Black Plague, perhaps one of the worst epidemics in history, swept its evil across Europe in the middle of the 14th century, killing an estimated 20 million people. This major population shift, along with other disasters occurring at the time, such as famine and an already existing economic recession, plunged Europe into a dark period of complete turmoil. Anarchy, psychological breakdowns, and the dissipation of church power were some of the results. As time passed, however, society managed toRead MoreThe Black Death : A Silent, Catastrophic Killer1326 Words   |  6 Pages The Black Death: A Silent, Catastrophic Killer In 1347, merchants arrived in Sicily from a trading trip in China. They carried Chinese goods on board with them, but they harbored an unknown killer, as well. Hiding on the rats living on board the cargo vessel was the bacteria Yersinia Pestis, or what would later become known as the Black Death.The Black Death was a disease that destroyed much of Europe’s population throughout the 14th century. This rodent-borne disease was a huge obstacle in humanRead MoreEssay on Black Death988 Words   |  4 PagesBook Report Summary: The Black Death, by Philip Ziegler, covers the epidemic that spread throughout Eurasia around 1348. The book mostly focuses on England and how the disease affected this area. The book also covers other portions of Europe such as France, Italy, and Germany but not as in depth. Ziegler uses the research of many historians to piece together what occurred during this time of grief. Ziegler starts off the book explaining the origins and nature of the plague. He explains how the tartar

The Role Differences between an LPN and an RN free essay sample

When differentiating the role differences between an LPN and an RN the analytical level of competence acquire by an RN is the first to come to mind. Harrington Terry (2009) state that â€Å"more emphasis in now being placed on the higher analysis level. This reflects the increased complexity inherent in the scope of practice and job analysis study for registered nursing (Harrington Terry, 2009, p. 204)†. In contrast, the primary role of an LPN is stated â€Å"to provide nursing care for clients who are experiencing common, well defined health problems in structured health care settings (Harrington Terry, 2009, p.  201)†. RNs are taught to investigate the symptomatic cause of a disorder (labs, symptoms, history, imaging etc. ) which allows the registered nurse to use critical thinking skills to create a care plan for the patient. The LPNs are taught to identify a disorder report their findings to the RN. The registered nurse role is that of self-governing nursing an d licensed practical nurses role is supervised nursing. We will write a custom essay sample on The Role Differences between an LPN and an RN or any similar topic specifically for you Do Not WasteYour Time HIRE WRITER Only 13.90 / page Another difference in the role of LPNs and RNs is the immense opportunities available to registered nurses. Renfrow identifies case management, forensic medicine, Parish nursing, teaching as well as, specializing in areas interest as a few of the numerous areas a registered nurse may partake in. LPNs â€Å"are limited to giving medications, administering direct patient care in a hospital, nursing home or home health agency, or working in a physician’s office (Renfrow, MSN,RN C, APN, 2007, para. 2)†. Clearly RNs have the advantage of broader practice as appose to the limitations placed on LPNs. Finally, the financial gain of an RN is substantial compared to that of an LPN. RNs make on the average of $ 20,670 more than LPNs according to Renfrow’s article the national Tennessee average in 2005 was $36,210 for an LPN and $56,880 for an RN. Ultimately the role differences between the LPN and RN are the registered nurse shoulders the responsibility of the LPN as well as her/his own duties. RNs serve as the primary service-nursing provider for the patient. References

Quality Management for Organizational Excellence

Question: Discuss about the Quality Management for Organizational Excellence. Answer: Introduction: For the purpose of the study, the company chosen is General Motors. It is headquartered in Michigan, Detroit, United States. It was founded in September 6, 1908, The company operates in the global market and has a number of subsidiaries in the global market. General Motors has a distinct management team that look after its various business units. In this regard, it can be stated that, authority as well as responsibility of the team is de-regulated into the various business units that is working in many countries. The company mainly deals in the development of automobile cars. According to Drury (2013), the brand designs, manufactures as well as distributes vehicles as well as vehicle parts in the international market. The General Motors Company operates in around 37 countries and produces 12 brands (Goetsch and Davis 2014). The companys vision and missions is to retaining the existing market share in the global market and achieve distinct brand reputation. In addition, the business entity shall seek to retain the existing customer loyalty in the international market. Besides this, innovation has been the necessary criteria for the brand in the developing a positive consumer perception among the brand. General Motors has been consistently executing consistent business performances over a period of time. Therefore, the business enterprise has been the primary innovator in developing effective business designs for a period. According to Kaplan and Atkinson (2015), the vision as well as the mission of the company shall have to clearly stated which has assisted the business entity to execute the business functionalities as per the organization ethics as well as the long term goals and the objectives of the entity. Therefore, the organization has achieved considerable brand reputation in the national and the international market. Deegan (2013) mentioned that General Motors encompasses a wide range of production, operational and manufacturing policies. As such, the brand has a distinctive line as well as staff function. In this regard, it can be stated that the workforce engaged in General Motors perform a wide range of activities . According to Hiromoto, and Hiki (2015), the line function in the business organization shall relate to each step in the production process. This relates to the assembling of materials as well as executing the business functionalities in a particular place. Therefore, the management of a business entity has to take appropriate strategies in making the production process faster and cost effective. Being a manufacturing concern, the business entity has to develop appropriate business strategies in constantly monitoring the market changes. As such, the staff has been trained and is capable enough to develop innovative products for the buyers. Evaluating value chain of the company An innovative value chain has been used by General Motors to develop the operational policies of the business enterprise. These Include Enabling Vehicle Assembly and the Stamping operations in the business enterprise shall ensure the gathering of proper storage and materials for the business entity. As such, the other business functions are building corporate schedules as well as supplying materials in crisis situations. In the context of the value chain management other business functions are supplier capacity as well as crisis management and future business planning and support. The supply chain management shall also consist of logistics as well as cost estimates for newer product launches. Schalteggec and Zvezdo (2015) mentioned that the distribution policies for has been an essential part of the supply chain operations for the business entity. In this regard, it can be stated that the value chain operations in the context of the company has been developed because of intensive res earch and development activities. The brand has been manufacturing a range of vehicles for the business entity. Therefore, it is extremely necessary that the business entity has been able to adjust to the market requirements regarding the development of the market. According to Christensen et al.2014 the value chain system in the business organization has been effective in determining the marketing and the operational policies in the business organization. Planning A low cost business strategy is adopted for the development of the organizational policies of the business strategy. In this context, Babington et al. (2014) stated that the low -cost business strategy is adopted for the business entity in the development of the organization goals and objectives of the business entity. The business strategy that has been implemented in the business entity and have an impact on the operational strategy of the business entity. Kamala et al (2015) stated that the business entity has been successful in achieving business sustainability in the International market. It has e been able to maintain constant contact with the customers of the organization. e Besides this , the brand has been acquiring constant feedback from the management of the business organization . Therefore, it has been able to gather appropriate consumer feedback for the development of the organizational policies (Deegan 2013). The brand has been offering value for money for the customers and has been offering a wide range of products to the customers. For determining the manufacturing and the selling overhead, the total financial condition of the business entity has to be assessed. As such, it can be stated that General Motors has been able to develop the total budget of the organizations, which consists of the total expenditure that would be required in executing the business functionalities of the entity. Schmidt and Nakajima (2013) stated that the variable expenses of the organization shall also have to be re-innovated to develop the manufacturing and the selling strategies of the business entity. General Motors has been developing high - manufacturing operations. Therefore, the cost of goods sold in the existing market condition as well as the market changes and consumer preferences shall have to be considered as significant information in framing the market policies for the business entity. Controlling Process at General Motors: Role of process of controlling in monitoring the manufacturing plans: The primary role of controlling in the manufacturing processes is contributing towards increasing the levels of profit margin of the organization. Goetsch and Davis (2014) states that the controlling mechanism varies depending upon the scale of manufacturing activities. The manufacturing process undertaken at General Motors comprises of scaling processes, manufacturing and assemblage functions. Controlling process assists GM towards establishing tangible benchmarks in terms of level of production, the amount of wastage, the quantum of idle labour hours on the factory premises. Further, controlling functions aggravates the level of quality control in GM products through identifying and resolving issues pertaining to deviation of actual product with that of the planned products. Moreover, in terms of limiting the degree of manufacturing cost overruns the controlling function plays a pivotal role through standardizing the limits of overruns beyond which management action is sought. Implementation of balanced scorecard in the performance management of General Motors: Financial: The data driven processes in General Motors is required to be streamlined in order to mitigate the amount of financial misrepresentation. Moreover, dependence of managerial decision-making onto costing and internal managements in turn requires calibrating of finance decisions (Zhu, Sarkis and Lai, 2013). The company requires focusing upon gaining back its market shares from Toyota and Ford through introduction of newer sets of product line. Moreover, through diversification of its revenues from the manufacturing activities onto its financial services business the company will be able to capitalize upon its widespread presence in both developed and emerging markets around the globe. Customer: The numerous forms of products and services offered by General Motors propel them towards catering to large segments of consumers (Gm.com. 2016). However, the company has to improvise upon streamlining the operational efficiency to provide products as per the consumers preferences. Moreover, the company also requires focusing upon the improving the customer feedback policies in order to alleviate consumer grievances. Further, General Motors should increase its levels of after sales services. Process: Manufacturing processes of the company entails large number of complex engineering works. Moreover, the complexities aggravate the probability of bottlenecks in the production mechanism. In terms its financial services, the company requires to take into consideration the exchange rate fluctuations and safeguards its corporate interests overseas. Moreover, the company requires coming up with consumer driven strategies that tends to decrease the degree of non-alignment. Learning and Growth: The adverse financial repercussions of the mortgage crisis upon both the automobile and financial services of General Motors have highlighted the necessity for better degree of market awareness. The incorporation of mentoring programs for its management trainees can help mitigate the prospective market risks that the company will be facing in the near future. Hoque (2014) rightly remarked that the growth processes pertaining to an organization remains highly contingent upon the adaptability and improvised learning procedures inculcated by the organization. Decision making The following two situations can be evaluated in the context of decision-making. Business segment General Motors has diverse business segments. Therefore, it is necessary for the business entity to monitor each business segment in terms of sales revenue, profitability and future prospects. Therefore, the decision to continue or drop a business segment shall depend on the financial prospects of that business segment in the coming years. As such, Smith and Smith (2014) stated that this could be achieved through evaluating the existing sales revenue of the entity and the response of the consumers towards the brand. Retaining or dropping a business segment shall also depend upon several other factors. These include the external market condition and the nature of the market competition. In the context of General motors,, A it is necessary for the business entity to determine the external market condition where the organization operates as well as the nature of the competition in the market . Domestic and Global Operations - In the case of a manufacturing organization, the business entity would have tp make pertinent decisions regarding its scale of operations Therefore Christensen et al.(2014) noted that the business organization should have to consolidate on its domestic operations before operating on a global scale. General Motors ranks among the leading automobile manufacturers in the US Market. As such, the business entity posses extensive market share in the country. Thus, the brand can consider implementing global manufacturing and distribution strategies. Webster (2016) noted that the business enterprise has relevant global operations that cater to consumers coming from different backgrounds and nationalities. Findings and recommendations It can be said that the business entity has been able to develop pertinent marketing and operating strategies in the global market. General Motors has developed extensive operational policies in the global scale and would have an influence on the business performance as well as the sales revenue of the entity. Therefore, the brand has a number of business segments. Therefore, it is necessary for the business enterprise to identify the least profitable business segments to make the necessary alterations in the business operating policies of the entity. However, a low cost business strategy is adopted so that consumers do not have to spend substantially. Therefore, reasonable price of the goods has been one of the important part of the operational strategies of the business enterprise that has developed a positive perception on the consumers. In addition, continuous innovation as well as the quality of customer services has been essential in executing consistent business performances o ver a period of time. The business entity has been concentrating only on manufacturing of automobiles. As such, it would be better if General Motors has been widening its range of products for the business entity. Besides this, the business enterprise would have to intensely study the in-depth details of the marketing condition in reacting in an appropriate manner. The General Motors company has implemented rigid monitoring system to ensure smoother business functionalities without any wastage of resources for the business. In addition, General Motors has been instrumental in making key business decision. These include retaining an existing business segment and executing the global business operations after the consolidation of the domestic market. References Bebbington, J., Unerman, J. and O'Dwyer, B., 2014.Sustainability accounting and accountability. Routledge. Christensen, T.E., Baker, R.E. and Cottrell, D.M., 2014.Advanced Financial Accounting. The McGraw-Hill Companies, Inc. Deegan, C., 2013.Financial accounting theory. McGraw-Hill Education Australia. DRURY, C.M., 2013.Management and cost accounting. Springer. Gm.com. (2016). General Motors | Official Global Site | GM.com. [online] Available at: https://www.gm.com/index.html [Accessed 11 Sep. 2016]. Goetsch, D.L. and Davis, S.B., 2014. Quality management for organizational excellence. pearson. Hiromoto, T. and Hiki, F., 2015. Cost Accounting.Theory and Practice 3th Edition, Chuokeizai-Sha Holdings. Hoque, Z., 2014. 20 years of studies on the balanced scorecard: Trends, accomplishments, gaps and opportunities for future research. The British accounting review, 46(1), pp.33-59. Horngren, C.T., Sundem, G.L., Schatzberg, J.O. and Burgstahler, D., 2013.Introduction to management accounting. Pearson Higher Ed. Kamala, P., Struwig, J., Bornman, M., Boersman, R., Vermaak, M., McGill, M., Jordaan-Marais, J., Matthew, J., Hurter, C. and Taylor, P., 2015.Principles of Cost Accounting. Oxford University Press. Kaplan, R.S. and Atkinson, A.A., 2015.Advanced management accounting. PHI Learning. Schaltegger, S. and Zvezdov, D., 2015. Expanding material flow cost accounting. Framework, review and potentials.Journal of Cleaner Production,108, pp.1333-1341. Schmidt, M. and Nakajima, M., 2013. Material flow cost accounting as an approach to improve resource efficiency in manufacturing companies.Resources,2(3), pp.358-369. Smith, S.R. and Smith, K.R., 2014. The journey from historical cost accounting to fair value accounting: The case of acquisition costs.Journal of Business and Accounting,7(1), p.3. Webster, W.H., 2016. Accounting for managers. Zhu, Q., Sarkis, J. and Lai, K.H., 2013. Institutional-based antecedents and performance outcomes of internal and external green supply chain management practices. Journal of Purchasing and Supply Management,19(2), pp.106-117.