The Moorhill Monitor
* Volume
10 / Issue 3 / Date 3rd Quarter 2001 *
In this
Issue:
[Declaration Of
Independence]
[The Final Inspection]
[ISO 9001:2000]
[ISO
and the IRS]
[Documentation Requirements for ISO 9001:2000]
Moorhill International Group, Inc.
Fostering International Relations Through Commerce
Providing sound implementation strategies for 2000
Offering extensive training / auditing services
Integrating TL 9000 and/or AS 9100 systems |
Assisting with on-site baseline assessments
Reviewing existing documentation
Inspiring company-wide adoption methods |
1. Declaration
of Independence!
Have
you ever wondered what happened to the 56 men who signed the Declaration
of Independence?
Five
signers were captured by the British as traitors, and tortured before they
died. Twelve
had their homes ransacked and burned. Two
lost their sons serving in the Revolutionary Army; another had two sons
captured. Nine of the 56 fought and died from wounds or hardships of the
Revolutionary War.
They
signed and they pledged their lives, their fortunes, and their sacred
honor. What kind of men were they?
Twenty-four
were lawyers and jurists. Eleven
were merchants, nine were farmers
and large plantation owners; men of means, well educated. But they signed the
Declaration of Independence knowing full well that the penalty would be death
if they were captured.
Carter
Braxton of Virginia, a wealthy planter and trader, saw his ships swept from
the seas by the British Navy. He
sold his home and properties to pay
his debts, and died in rags. Thomas McKeam was so hounded by the British that
he was forced to move his family almost constantly.
He served in the Congress without pay, and
his family
was kept in hiding. His
possessions were taken from him, and poverty was
his reward. Vandals or soldiers looted the properties of Dillery, Hall,
Clymer, Walton, Gwinnett, Heyward, Ruttledge, and Middleton. At the battle of
Yorktown, Thomas Nelson Jr, noted that the British General Cornwallis had
taken over the Nelson home for his headquarters. He quietly urged General
George Washington to open fire. The
home was destroyed, and Nelson
died bankrupt. Francis Lewis had his home and properties destroyed. The enemy
jailed his wife, and she died within a few months. John Hart was driven from
his wife's bedside as she was dying. Their 13 children fled for their lives.
His fields and his gristmill were laid to waste.
For more than a year he lived in forests and caves, returning home to
find his wife dead and his children vanished.
A few weeks later he died from
exhaustion and a broken heart. Norris and Livingston suffered similar
fates.
Such
were the stories and sacrifices of the American Revolution.
These were not
wild-eyed, rabble-rousing
ruffians. They were soft-spoken
men of means and
education. They had security, but they valued liberty more. Standing tall,
straight, and unwavering, they pledged: "For the support of this
declaration, with firm reliance on
the protection of
the divine providence, we mutually pledge to each other, our lives, our
fortunes, and our sacred honor." They gave you and me a free and
independent America. The history books never told you a lot about what
happened in the
Revolutionary War. We didn't fight
just the British. We were British subjects
at that time and we fought our own government! Some of us take these liberties
so much for granted, but we shouldn't.
So,
take a few minutes while enjoying your 4th of July holiday and silently thank
these patriots. It's not much to
ask for the price they paid. Remember:
freedom is never free! It's time we get the word out that patriotism is not a
sin, not a badge of shame; and, that the Fourth of July has more to it than
beer, picnics, parties and baseball games.
Source:
Anonymous, 07/04/01
2. The Final
Inspection!
The
Marine stood and faced God
Which
must always come to pass
He
hoped his shoes were shining
Just
as brightly as his brass.
"Step
forward now, you Marine ,
How
shall I deal with you?
Have
you always turned the other cheek?
To
My Church have you been true?"
The
Marine squared his shoulders
said,
"No, Lord, I guess I have not.
Because
those of us who carry guns
Can't
always be a saint.
I've
had to work most Sundays
And
at times my talk was tough,
And
sometimes I've been violent,
Because
the world is awfully rough.
But,
I never took a penny
That
wasn't mine to keep...
Though
I worked a lot of overtime
When
the bills got just too steep,
And
I never passed a cry for help,
Though
at times I shook with fear,
And
sometimes, God forgive me,
I've
wept unmanly tears.
I
know I don't deserve a place
Among
the people here,
They
never wanted me around
Except
to calm their fears.
If
you have a place for me here, Lord,
It
needn't be so grand,
I
never expected or had too much,
But
if you don't, I'll understand.
I
have always served dear Jesus,
Your
only begotten son.
The
one who bore my sins so that,
I
might see the setting sun."
There
was a silence all around the throne
Where
the saints had often trod
As
the Marine waited quietly,
For
the judgment of his God,
"Step
forward now, you Marine ,
You've
borne your burdens well,
Walk
peacefully on Heaven's streets,
You've
done your time in Hell."
To
all that serve,
FIDELI
CERTA MERCES & God bless
3. ISO 9001:2000!
We
all have until December 13, 2001 to either implement and/or transition to the
new 2000 series! Officially
released on December 13, 2000 the revised 2000 series of ISO 9000 standards
is approved and available for purchase through ASQ at 1-800-248-1946. There will be a
three year settling in period as Registrars, companies and auditors learn the
new requirements under the re-structured process flow (see below) model.
ISO 9000:2000 - definitions.
ISO 9001:2000 - requirements.
ISO 9004:2000 - guidelines.
Source: US TAG - TC 176, 07/01.
4. ISO
and the IRS?
The Internal Revenue Service has come to the same
conclusion as the rest of the business community -- ISO 9000 certification is
both a real productivity tool and a legitimate business expense. In
their ruling, however, they carved out some expenses that might not be
deductible. What they have determined is that any asset created or
acquired that has a useful life substantially beyond the tax year, such as
creation of a quality manual, represents a cost that may not be deductible.
This opens the entire ISO documentation arena to IRS scrutiny.
ISO Coordinators and/or Management Representatives should
seek guidance from their ISO consultants and with their accountants or tax
advisors. In general, though, the following guidelines may help you with
your analysis:
1) Quality Manual -- The quality manual is designed
as a strategic tool for the business with an intended life of from 2-5 years
depending upon the product/service line, the industry and the marketplace.
2) Quality Procedures -- Are tactical tools, which
change, or are modified, as circumstances dictate. These would usually
classify as normal business deductions.
3) Work Instructions -- Manufacturer manual
information, if incorporated into work instructions may not be deductible (but
may not represent a significant cost). General work instructions are
tactical and subject to changes brought about through suggestion programs,
internal and external audits and internal innovation. As such they would
usually qualify as normal business deductions.
4) Records/Forms -- Forms may have a life cycle in
excess of a tax year, but are subject to constant change in the normal course
of business. Costs related to records management should be reviewed for
compliance. In many cases, forms and records change frequently to keep
up with both customer tenders and with internal innovation.
Organizations seeking certification and those already
registered should consider just what "assets" fall into the longer
useful life category, and which don't. Costs incurred for those items
having a long useful life should be tracked and recorded, so as to avoid IRS
challenges.
Information: http://www.irs.gov
5. Documentation
Requirements for ISO 9001:2000!
|
|
|
Description
|
Type
|
|
4.2.2
|
Quality
manual
|
Quality
manual
|
M
|
|
|
|
4.2.3
|
Control
of documents
|
Documented
procedure
|
P
|
|
4.2.4
|
Control
of records
|
Documented
procedure
|
P
|
|
8.2.2
|
Internal
audit
|
Documented
procedure
|
P
|
|
8.3
|
Control
of nonconforming product
|
Documented
procedure
|
P
|
|
8.5.2
|
Corrective
action
|
Documented
procedure
|
P
|
|
8.5.3
|
Preventive
action
|
Documented
procedure
|
P
|
|
|
|
5.6.1
|
General
|
Management
reviews
|
R
|
|
6.2.2(e)
|
Competence,
awareness, and training
|
Employee
skills
|
R
|
|
7.1(d)
|
Planning
of product realization
|
Product
fulfillment
|
R
|
|
7.2.2
|
|
Requirements
review
|
R
|
|
7.3.2
|
Design
and development inputs
|
Design
inputs
|
R
|
|
7.3.4
|
Design
and development review
|
Design
reviews
|
R
|
|
7.3.5
|
Design
and development verification
|
Design
verification
|
R
|
|
7.3.6
|
Design
and development validation
|
Design
validation
|
R
|
|
7.3.7
|
Control
of design and development changes
|
Design
changes
|
R
|
|
7.4.1
|
Purchasing
process
|
Supplier
evaluation
|
R
|
|
7.5.2(d)
|
Validation
of processes for production and service provision
|
|
|
|
7.5.3
|
Identification
and traceability
|
Product
identification
|
R
|
|
7.5.4
|
Customer
property
|
|
|
|
7.6
(a)
|
Control
of monitoring and measuring devices
|
Calibration
standards
|
R
|
|
7.6
|
Control
of monitoring and measuring devices
|
Previous
results
|
R
|
|
7.6
|
Control
of monitoring and measuring devices
|
Results
of calibration
|
R
|
|
8.2.2
|
Internal
audit
|
Audit
results
|
R
|
|
8.2.4
|
Monitoring
and measurement of product
|
Product
conformance
|
R
|
|
8.3
|
Control
of nonconforming product
|
Nonconforming
nature
|
R
|
|
8.5.2(e)
|
Corrective
action
|
Corrective
action results
|
R
|
|
8.5.3(d)
|
Preventive
action
|
Preventive
action taken
|
R
|
Legend:
M
= manual / P = procedure / R
= record
Source:
Moorhill International Group, Inc. - 07/01
Moorhill Monitor
1998 / 1999 / 2000 / 2001 Archives
Moorhill International Group, Inc.
P. O. Box 26757
Tempe, AZ 85285, USA
480-491-2007 tel.
480-491-2101 fax
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