Cause and Effect of the Crash of Alaska Airlines Flight261 Essay

Cause and Effect of the Crash of Alaska Airlines Flight261 - Essay Example The National Transportation Safety Board said that the probable cause of the accident was â€Å"a loss of airplane pitch control resulting from the in-flight failure of the horizontal stabilizer trim system jackscrew assembly's acme nut threads†. The thread failure was caused by excessive wear resulting from Alaska Airlines' insufficient lubrication of the jackscrew assembly (NSTB, January 31, 2000).But when I watched the video and upon reading the transcriptions of the investigations of the National Transportation Safety Board, I realized that the jack-screw is only a participating evident of inefficiencies of the system.The circle of event shows inefficiencies on the maintenance system of the Alaska Airlines; as mechanics and authorities of the airlines dismissed warnings that the jack screw is already overused and that it may caused future problems. Perhaps reason for this is the cost of replacement is expensive. However, had it been regularly oiled and lubricated, the prob lem maybe did not exist. Clearly, at this level of ground maintenance, something is already amiss.Going to the pilots, there is no reason not to believe they are experts in their fields, but the captain lacked the will to exercise its authority to act in an emergency. Upon knowing of the problem at the tail of the aircraft, they had plenty of time to return, or land in the nearest field. The captain wanted to emergency land in Los Angeles airport, but was discouraged by the Alaskan Airlines operator at the Tower.

Analyze the effect of the management accounting practice that you Essay

Analyze the effect of the management accounting practice that you identified on the firms activities and financial performance - Essay Example In this accounting practice, raw materials and the finished products are at minimum. A firm that adopts this practice applies total direct labor to overhead. Moreover, continuous production, high-quality product, minimum labor utilization, and batch size, flexible and effective systems characterize just-in-time accounting practice. The practice is very popular and effective in the manufacturing industry (Investopedia, LLC 1). Just-in-time accounting practice has both positive and negative impacts on firm’s activities and financial performance. The practice reduces inventory costs but firms incur costs in inventory management. The firm can invest its savings derived from inventory costs in other ventures that will boost the firm’s growth and development in the accounting and finance sector (Kokemuller 1). A firm experiences continuous development and growth in its production process. Just-in-time accounting practice enhances quality in a company. For a firm to succeed in its production process with minimum costs, it must focus on quality. After customers order their goods and get receipts, a firm that adopts this accounting practice investigates any case of defective goods in a given sample size. In case the number of defects is more than a given range, the whole sample size is not accepted to maintain quality. In a just-in-time accounting practice, a firm should buy raw materials from a spe cific supplier and not several suppliers that promotes confidence in their suppliers and ensures that what they offer is of good quality. Just-in-time accounting practice aims at improving the productivity of a firm. The system eliminates any equipment that is not operating in the firm or the production process. The firm reduces waste by promoting the conversion of all the raw materials into finished products. A reduction in inventory errors minimizes reworks and time wastage that enhances efficiency. Low