Foucault and Nietzsche on Knowledge - 1032 Words

The concept of power should be considered with greater attention because it shows a path to which Foucault adheres, to an extent, but not to the discharge of other pathways that contradict it. In fact, productive power comes from Foucault’s idea that contradictory vision disables power against a self-governing subject and does not understand the connection of power and its subject. What is more important, is that Foucault makes a rational connection between knowledge and power, stating that power relations are predicated on knowledge, but the latter does not imply power relations. Nonetheless, the denial of independent knowledge is associated with the independent individuality, which means that power and knowledge are combined to deliver a form of subjectivity. A psychological identity relates to a persons self-image and needs to be revealed by delivering an idea that defines modern outlooks on individual. The human sciences develop different aspects of individuality and identity and, therefore, they are based on the assumption that science is a reflection of power relations leading to knowledge expansion. According to John McGowan, in The Problem of Freedom in Postmodern Theory, â€Å"knowledge, power, and the subject are shown to be intimately related to one another within a single productive process (p. 129).† In this instance, it could be stated that power is considered to be the major source of knowledge and subject. The connection between knowledge and power creates theShow MoreRelatedThe Philosophical Methodology of Geneaology1395 Words   |  6 Pagesof deconstruction, Foucault also sought to deconstruct all metaphysical ideas and disregard the belief of perpetual truths. His idea of genealogy operates under the assumption t hat the facts are to be interpreted as opposed to accepted, for facts can be created by the will to truth, or the need for truth at any price. This concept originally belonged to Nietzsche, borrowed and expanded on by Foucault. Foucault provides greater insight to genealogy thanks to the work of Nietzsche, applying the conceptRead MorePostmoderntiy: a Break from Modernity1903 Words   |  8 Pagestheir particular usage. (Gibbins Reimer, 1996, p. 8) As such, the meaning of â€Å"post† in this paper refers a â€Å"break from†, â€Å"opposition to†, â€Å"difference to and from† and a response to†. Works of Karl Marx and John Stuart Mill; Friedrich Nietzsche and Michel Foucault will prove that there is break between Modernity and Postmodernity. Modernity Modernity refers to a way of life and state of mind that experience progressive economic and administrative rationalization on which this processesRead MorePost Modernism vs. Modernism870 Words   |  4 PagesModernism vs. Post Modernism The ideas of modernism and post modernism are fundamentally different. Modernism is the belief that human beings can improve their environment, using scientific knowledge, technology and putting all of those things into practice. Modernism is prevalent in the field of arts. The concept of post modernism looks at the ideas behind modernism and questions whether they really exist. (wikipedia) Modernism began in the early 1800s. It emerged with Manet and BaudelaireRead MoreAnalysis Of Spinoza And Nietzsche s Spinoza 1699 Words   |  7 PagesThis is why he so struck Nietzsche. Historically, the distinction between ethics and morality was set up to distinguish between an Aristotelian/Stoic emphasis on the good or virtuous life and a Kantian emphasis on the moral law. Spinoza and Nietzsche are heretic hiccups in this history and Deleuze draws upon them heavily, working out an immanent theory of ethics in his early monographs on them. He expanded upon a matching ontology much later, in Anti-Oedipus, which Foucault called â€Å"the first bookRead MoreAccording to Foucault, Archaeology Is a Method, Whereas Genealogy Is a Tactic. What Is the Difference?2002 Words   |  9 Pagesmoment least a shift of emphasis does appear to be present is in the writings which emerged after the Archaeology of Knowledge and after the brief cultural and political event known as May 68 in France. Archaeology constitutes a way of doing historical analysis of systems of thought or discourse. To be more precise archaeology seeks to describe the archive, he term employed by Foucault to refer to â€Å"the general system of formation and transformation of statements’ existent at a given period within aRead MoreEssay on Postmodernism and Social Praxis4522 Words   |  19 PagesResistance and Solidarity, as well as in A Feminist Ethic of Risk, Sharon D. Welch sets forth a liberation theology in which the deconstructive processes of Michel Foucault are key. Her theology is an amalgam of Foucaults poststructuralist concepts and liberation theologys action-oriented motivation. Welch claims the genealogical methods of Foucault are ideal motivators, urging the activist to political involvement. However, Michel Foucaults genealogy was not intended for such pragmatic applications. FoucaultsRead MoreThe Classic Greek Discourse On Leadership Essay1948 Words   |  8 Pagesrelations hip based on inequality. Power, Knowledge and the Subject – Foucault’s Episteme Foucault s work covers a wide range of subjects from psychiatry (1967), the human sciences (1970), medicine (1973), the penal system (1977), to sexuality (1981, 1985, 1986). There are, however, a number of underlying themes that one might identify as central to his discourses. This section deals with a brief outlay of his major works, focusing on Genealogy, power/knowledge and subjectivity which are necessary toRead More Postmodernity as the Climax of Modernity: Horizons of the Cultural Future3557 Words   |  15 Pagesthe particular pattern of self-reflection and self-description, postmodernity should be viewed as an epoch representing the climax of modernity and its self-refutation. Parting with traditional society, modernity represents the triumph of power-knowledge, the divorce between spheres of culture, the global social relations, the new institutions, the change in the understanding of space-time relations, the cult of the new, and the modernization process. While preserving the institutional set of modernityRead MoreIs Power Central to Understanding Politics?2270 Words   |  10 Pageson the study of politics as a process or activity with an interdisciplinary approach. The debate on the centrality of the concept of power for understanding the politics is the interaction with the different space and time. And the intervention of Foucault comes in this way as a breakthrough from the conventional notions of power. The Power: Meaning, Nature, Significance and Characteristics The English noun power derives from the Latin ‘petere’, which means â€Å"to be able†. At the simplest level, powerRead MoreDiscipline And Punish By Nietzsche, Structuralism And Foucault s Political Activism Essay1933 Words   |  8 Pagesto be a structuralist interpretation of the prison, the book is in many ways an attempt to give a theoretical grounding to what Foucault had seen, to explain the conditions and structures of the places he visited in terms of the operation of power in society. Three influences are particularly important in Discipline and Punish: Nietzsche, structuralism and Foucault s political activism. None entirely explain his project, however. There has been a shift in types of punishment for criminals. Once

Learning, Knowledge and Performance Free Essay Example, 3000 words

52). The evolved context providing a medium for embedding specific situations define the culture of an organization such as Siemens. Climate and culture entail the history of the company and employees hold it dearly and collectively (Reid 1995, p. 112). Influence and power cannot manipulate culture at Siemens. Similarly, the climate at Siemens as an organization constitutes the appropriate situation at a specific time linked to the feelings, thoughts, as well as behavior of institutional employees (Barer-Stein 1991, p. 61). Employees can manipulate the climate of the organization because it is temporary in nature. Employees and other workers with influence and power can manipulate the climate at Siemens. Comparatively, culture influences the sharing of knowledge because the process requires an organizational culture that supports its survival and growth. Employees can only trust an embedded culture provided it is not easy to manipulate the same. It is easy for them to share the same. An environment where players value sharing makes it easy for people to share information willingly as opposed to the use of force. The value of knowledge increases when shared among various people (Little, Quintas, &Ray 2001, p. We will write a custom essay sample on Learning, Knowledge and Performance or any topic specifically for you Only $17.96 $11.86/pageorder now 77). Other important factors that influence the process of sharing knowledge and development of such behavior are space and time (Gibb 2008, p. 65). Drafting a busy schedule where employees remain at consistently makes it difficult for people to share information. Busy schedules and programs make employees busy with their work leaving insufficient time for them to communicate with each other. Sharing of knowledge cannot occur under such circumstances. Technology and Communication Issues identified in the culture subsection make it crucial for decision makers to generate factors that help in the increase of sharing of knowledge among employees to reduce the gaps in the knowledge (Ehrman 1996, p. 101). Employees at Siemens and in other companies as well believe that technology offers the best platform for sharing of knowledge. However, scholars posit that the case is not always the same for large companies such as Siemens. Other large organizations have superior methods to facilitate the process of sharing knowledge with little help coming from technology (Newell, Robertson, Scarborough, &Swan 2009, p. 89). According to scholars subscribing to this school of thought, the best platform that facilitates the sharing of knowledge remains employees. Other scholars delve into analyzing extrinsic and intrinsic rewards as alternative platform that facilitate the sharing of knowledge.

The Negative Impact of Conglomeration of Media Companies...

Wedian Ibrahim May 13, 2012 The Negative Impact of Conglomeration of Media Companies on Audiences The word conglomeration is defined as the formation of a large company by the merging of separate and diverse small firms. Media conglomerate is a large company or corporation formed by merging of different small media outlets such as TV, radio, newspapers, and internet. Big companies tend to buy out other smaller companies in the market to increase their revenue by increasing their viewership, and to control the smaller companies’ resources. This creates media oligopoly by which few firms dominate the market. This media conglomeration is threatening democracy because of its negative impact on audiences. Those†¦show more content†¦With the closure of the Reporter in 2003, the city of Cambridge lost its oldest local news coverage source in Southern Ontario. Some criticizers claim that Torstar closed the Reporter to make room for the other more profitable daily newspapers (Robock 1). Mirko Bibic, senior vice-president of regulatory affairs for both the network and its t elecommunications parent, BCE Inc, says â€Å"We won’t continue to fund chronically unprofitable stations, tiny stations in tiny little towns.† (Sturgeon 1) . With the closure of many local media outlets lots of employees will be left unemployed. In 2009, 1000 journalists lost their jobs in local newspapers in Northcliffe in the United Kingdome because Northcliffe Media Company lost 37% of these newspapers advertising revenue (Toynbee 1). Also, Guardian Media Group closed 153 of its local newsroom in the same year (Toynbee 1). In conclusion, conglomeration of media needs lots of attention as it is threatening democracy in Canada. Conglomeration of media made corporations care about the business part of the media more than the ethics of the profession. Conglomeration of media also caused media bias and loss of objectivity in delivering the news to the public. Finally, conglomeration of media is the major cause of the loss of the local news in Canada. As a result, lots of media professionals are losing theirShow MoreRelatedAn Exploration of Media and its Effects on Social Rleationships: Media/Society: Industries, Images, and Audience by David Croteau and William Hoynes1896 Words   |  8 PagesMedia is becoming an important aspect of today’s society. Each and every day, people interact with media of many different forms. Media is commonly defined as being a channel of communication. â€Å"Our everyday lives are saturated by radio, television, newspapers, books, the Internet, movies, recorded music, magazines, and more. In the twenty-first century, we navigate through a vast mass media environment unprecedented in human history.† (Croteau and Hoynes, p. 3)This is also true when we say mediaRead MoreBusiness Assignment : Advertising Industry2269 Words   |  10 PagesMedia Institutions Assignment Essay Advertising Industry This essay aims to demonstrate the ways in which the advertising industry has helped to shape production. In this essay I will be using â€Å"Product placement is the inclusion of a branded product in media, usually without explicit reference to the product. Most commonly, branded products are featured in movies, television shows and video games.† (Whatis.com, 2013). Product placement is not an uncommon thing nowadays since Ofcom made itRead MoreRupert Murdoch ¬Ã‚ ¥S Media Monopoly5481 Words   |  22 PagesThe paper explores how dangerous such an important mass media as TV can be, if too many power is concentrated in just a few hands, and how our perception of reality can be manipulated by the selection and manipulation of information presented on TV. Table of Contents Introduction Â…Â…Â…Â…Â…..Â…Â…Â…Â…Â…Â…Â…Â…Â… p. 3 1. The development of television Â…Â…Â….. p. 4 2. Globalisation of the TV market and its effects Â…Â…Â…Â…Â…Â…Â…Â…Â…Â…. p. 5 3. How legislation can influence the quality of journalism Â…Â…Â…Â…Â….. pRead More Public Opinion and Television Essay5264 Words   |  22 PagesPublic Opinion and Television The paper explores how dangerous such an important mass media as TV can be, if too many power is concentrated in just a few hands, and how our perception of reality can be manipulated by the selection and manipulation of information presented on TV. Introduction The following term paper deals with the development of television from its early beginnings in the 1920s up to now. My attention focuses on the powers which influence what is shown on TV and theRead MoreElectronic Media vs Print (Thesis Paper)13276 Words   |  54 PagesElectronic Media VS. Print Where America Gets Its News Table of Contents Abstract†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦.†¦3 Introduction†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦.......................†¦4 Premise Statement†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦.†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦4 Personal Limitation†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦.......................†¦5 Methodology†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦.†¦Ã¢â‚¬ ¦5 Section 1: Birth of Electronic Media and its Popularity†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦.†¦Ã¢â‚¬ ¦6 Radio†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦.†¦6 Humble Beginnings†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦......6 From Navigation toRead MoreMarketing Channel44625 Words   |  179 Pagesproducers today sell their goods to ________. A) final users B) final users and marketing members C) intermediaries D) the government at various levels E) competitors Answer: C Diff: 2 Page Ref: 339 Skill: Concept Objective: 12-1 6) A company s channel decisions directly affect every ________. A) channel member B) marketing decision C) customer s choices D) employee in the channel E) competitor s actions Answer: B Diff: 2 Page Ref: 339 Skill: Concept Objective: 12-1 Read MoreStrategic Brand Management And Integrated Marketing Communications6902 Words   |  28 Pages3. Brand Exploratory Best Practices 15 4. Conclusions Recommendations 17 5. References 20 â€Æ' LIST OF FIGURES Number Title Page 1 Four Key Parts of a PSF Brand 1 2 Transformation of the EA Logo 5 3 Sustainability Logos 5 4 Screenshot of Company Intranet (InsideEA) 7 5 EA’s LEED Platinum Headquarters 9 6 Evolution of the EA Website Homepage 11 7 Press Releases on the EA Homepage 13 8 Conferences and Events 13 9 Types of Secondary Associations 14 10 Ship in a Harbor Analogy 17 11 BuildingRead MoreE-Government: Its Characteristics, Practices and Future9632 Words   |  39 Pagesoffers many potential benefits to both users and providers of information services. It presents a unified and user-friendly gateway to a myriad of resources. It can reduce the learning curve and training costs, help government reach an expanded audience, give citizens anytime, anywhere convenient access to government information and services increasing citizens’ satisfaction and building up confidence between governments and citizens, and allow government to integrate information and services thatRead MoreReed Supermarket Case32354 Words   |  130 Pagespublishing, please visit us on the World Wide Web at: www.pearsoned.co.uk Fifth Edition GLOBAL MARKETING A DECISION-ORIENTED APPROACH Svend Hollensen Pearson Education Limited Edinburgh Gate Harlow Essex CM20 2JE England and Associated Companies throughout the world Visit us on the World Wide Web at: www.pearsoned.co.uk First published 1998 by Prentice Hall Second edition published 2001 by Pearson Education Limited Third edition published 2004 Fourth edition published 2007 Fifth editionRead MoreNetflix Strategy27689 Words   |  111 PagesNETFLIX: A COMPANY ANALYSIS Table of Contents I. Wall Street Journal Article and Executive Summary ..4 I A. Wall Street Journal Article 4 I B. Executive Summary ..5 II. External Analysis ..7 II A. Industry Definition ..7 II B. Six Industry Force Analysis ..8 II C. Macro Environmental Forces Analysis, Economic Trends, and Ethical Concerns ..15 II D. Competitor Analysis ..17 II D. 1 Netflix’s Competitors ..17 II D. 2 Netflix’s Primary Competitors ..17 II D. 3 Primary Competitors’ Business Level

Dilbert Toys Manufacturing Company

Question: Discuss about the Dilbert Toysmanufacturing company. Answer: Introduction Dilbert Toys is a toy manufacturing company which makes the popular Flopping Freddy Frog and Jumpin Jill Junebug doll. Each doll is made in batches and thus incurs a set up cost for each batch of dolls they manufacture. The company currently uses number of set ups as the cost driver to determine the total set up costs. The company has recently hired Bec Williams as an accountant for the company. He has found that the time taken for set up for each product is different and hence recommended to use number of set up hours to determine the total set up costs. To find a better way to calculate total set up costs, he has collected data for the past 9 months and used regression analysis find the relation between the number of set ups and the total set up costs and the number of set up hours and the total set up costs. The regression output for the number of set ups and the total set up costs is given below: SUMMARY OUTPUT Regression Statistics Multiple R 0.681718718 R Square 0.46474041 Adjusted R Square 0.388274754 Standard Error 51351.14094 Observations 9 ANOVA df SS MS F Significance F Regression 1 16026703955 16026703955 6.077766624 0.043128194 Residual 7 18458577734 2636939676 Total 8 34485281689 Coefficients Standard Error t Stat P-value Lower 95% Upper 95% Lower 95.0% Upper 95.0% Intercept 14256.33005 61323.4193 0.232477742 0.822817753 -130750.5144 159263.1745 -130750.5144 159263.1745 X Variable 1 421.4687192 170.9595388 2.465312683 0.043128194 17.21364777 825.7237907 17.21364777 825.7237907 The regression output for the number of set up hours and the total set up costs is given below: SUMMARY OUTPUT Regression Statistics Multiple R 0.919609196 R Square 0.845681073 Adjusted R Square 0.823635512 Standard Error 27572.5839 Observations 9 ANOVA Df SS MS F Significance F Regression 1 29163550010 29163550010 38.3606056 0.000448041 Residual 7 5321731679 760247382.7 Total 8 34485281689 Coefficients Standard Error t Stat P-value Lower 95% Upper 95% Lower 95.0% Upper 95.0% Intercept 7526.77784 26191.23859 0.287377697 0.782144324 -54405.66012 69459.2158 -54405.66012 69459.2158 X Variable 1 55.75526099 9.002085339 6.193593916 0.000448041 34.46871168 77.0418103 34.46871168 77.0418103 The graph plot for the number of set ups and the total set up costs The graph plot for the number of set up hours and the total set up costs The regression analysis of a data provides the value of equation of the regression line i.e. the co-efficient of dependent variable, co-efficient of constant term and the R square value of the regression analysis. The p value helps in checking the statistical significance of the regression analysis. The R square value is the percentage of the output data that can be predicted using the input data. The value of R square various between 0 and 1. If the input variables can predict the output with 100% accuracy the R square value is 1. If the input variables cannot predict the output at all then the R square value is 0. In the case of the regression analysis of the number of set ups and set up costs shows that the co-efficient of dependent variable is 421.46, co-efficient of constant term is 14256.33and the R square value is 0.464. Thus the equation of the line is Set up costs = 421.46* Number of set ups + 14256.33 In this case the number of set ups can estimate 46.4% of the total set up costs. The p value of the regression analysis shows that the co-efficient of dependent variable, co-efficient of constant term are statistically significant with confidence interval of 95% In the case of the regression analysis of the number of set up hours and set up costs shows that the co-efficient of dependent variable is 55.75, co-efficient of constant term is 7526.77 and the R square value is 0.845. Thus the equation of the line is Set up costs = 55.75* Number of set ups + 7526.77 In this case the number of set ups can estimate 84.5 % of the total set up costs. Thus the number of set up hours is a better estimator of the set up costs than the number of set ups. The p value of the regression analysis shows that the co-efficient of dependent variable, co-efficient of constant term are statistically significant with confidence interval of 95%. Conclusion After the regression analysis of both the number of set ups and set up costs and the number of set up hours and set up costs it has been found that the R square value of the first case was 0.464 and the second case was 0.845. Thus it can be concluded that the number of set up hours is a better estimator of the set up costs than the number of set ups. Hence Dilbert Toys should start using the number of set up hours as the cost driver to estimate the set up costs and calculate the cost of manufacturing of each toy. References Frost Jim. (2013). How to Interpret Regression Analysis Results: P-values and Coefficients. Kishore Aseem. (2010). Add a Linear Regression Trendline to an Excel Scatter Plot.