Research Strategy of Service Quality Assessment

Exploration Strategy of Service Quality Assessment Approach: For this examination overview, technique will be utilized so as to gather information. Overview scientists are very unmistakable from the general reviews directed for various purposes, including promoting study. As indicated by Tanur(1982) overviews are for the most part implied of gathering information identified with qualities, activities, or assessments of a huge gathering of individuals, alluded to as a populace. The studies led for research reasons for existing are centered around progression of information inside a particular area. Exploration review information can be gathered through various techniques, including meetings, surveys and perceptions. Regarding surveys, the information can be gathered either through open-finished inquiries in which members need to give subtleties answer or shut inquiries in which members need to give select single or numerous answers from the selection of answers. As per Groves et al. (2013) overview information will be one-sided if the procedure of the study isn't appropriately followed, which incorporates structuring, composing, gathering and breaking down sub-forms. Figure 1 presents the run of the mill information assortment process as depict by Groves et al.(2013) Â â Figure 1: A review from process forthcoming (Groves et. al. 2013,pp.149) For the exploration study, procedure will be utilized and information will be gathered through arrangement of surveys which respondent will have the option to finish themselves. The purpose behind utilizing examiner as information assortment technique was on the grounds that, right off the bat, this examination is utilizing overview system and as per Saunders et al. (2012) examiner is one of the most broadly utilized information assortment strategies inside review technique. Furthermore, since this exploration will give the shut answers which will be utilized for quantitative information examination, hence, poll information assortment technique is progressively appropriate for this exploration. As far as examining, since its pilot information assortment and examination is centered around general buyer discernment about the administration conveyance and expected quality assessed through the crystal of culture, in this manner, as portray by Saunders et al. (2012) likelihood based inspecting method will be utilized to distinguish a gathering from populace for information assortment. For nature of information, research has applied defined irregular inspecting by utilizing the one property that has the fundamental degree of involvement with terms of administration conveyance from the populace. The legitimacy or as indicated by Saunders et al. (2012) content legitimacy, inquiries in an overview give sufficient portrayal to explore questions. As depict by Saunders et al. (2012) legitimacy of the substance can be assessed through writing audit, which has been accommodated this examination. For the dependability and consistency because of the poll, the exploration is bound to just s hut inquiries with various decision single determination answers, and questions are all plan utilizing basic language. The inquiries on the study are configuration dependent on the examination questions, and all the inquiries in the overview are shut inquiry that is various decision single determination so as to gather steady information. The request and stream of the inquiries are cautiously configuration to maintain a strategic distance from disarray and distortion. Correspondingly, so as to maintain a strategic distance from clear or missed inquiries the inquiries are introduced on the same wavelength, Please observe the Appendix for genuine poll in the overview. In spite of the fact that the exploration is assessing the examination question utilizing subjective examination technique, however the information gathered through an overview is handled by quantitative information investigation. The information gathered through an overview is considered to numerical information, and ex ploratory information analysis(EDA) approach will be utilized to process it. As indicated by Saunders et al. (2012) EDA approach for information investigation accentuation on utilizing graphs and tables for comprehension and investigating information. Since this is pilot research, in this manner, as portray by Saunders et al. (2012) EDA approach is valuable for at first phases of the examination. Examination instrument and information assortment: The study is partitioned into two segments first area contains segment interrogates two get more understandings regarding the respondent and their characterization. The subsequent area contains the announcement about the administration experience which members needed to rate utilizing 7-focuses Likert scale beginning from 1 (firmly dissent) to 7 (emphatically concur). Before endeavoring to rate the announcements members were solicited to think from the administration they have gotten from the businesses like banks, retail, and so forth and utilize the experience to rate the announcements. The study is led electronically by making the poll on a free online overview leading site which gives usefulness to share a connect to the review. The connection to the review is shared through email and furthermore by means of various electronic discussions, The information gathered through the study is dissected and assessed subsequent to downloading it from the site. Test information included two sources that is the understudy of colleges and schools. An aggregate of hundred reactions was gotten out of a few hundred overview demands. As the examination intends to investigate the impact of culture on client impression of administration, accordingly, the testing system was bunched into two significant gathering dependent on their ethnicity that is white and non-white. Populace focused for this examination was neighborhood shoppers living in UK and had gotten administration from businesses like banks, retail, and so on in most recent couple of months. Members from the example are picked utilizing scientists own instinct and picked with reason. (Tellstrom et al., 2006). So as to additionally assess member segment data like age and instruction has likewise been gathered. Estimation: So as to quantify a view of administration quality and advancement process, in this SERVQUAL scale will be utilized, which was created by Parasuraman et al. (1991). SERQUAL gives 22-things scale, traversing five measurements (physical assets, unwavering quality, responsiveness, affirmation, and compassion), of administration quality desires and, which has been assessed and approved in various examinations (Donthu and Yoo, 1998). Despite the fact that scientists have distinguished some weakness in utilizing SERVQUAL, however the model is most generally referenced and drilled among different businesses. The polls in this examination were configuration to catch the client view of administration quality dependent on five quality component of SERVQUAL. For measuring the way of life of the study member, the examination will utilize the Hofstedes structure of social measurements. A few researchers have proposed elective structures to conceptualize and operational culture to defeat the weakn ess of Hofstedes system. Be that as it may, Hofstedes structure is as yet the most broadly utilized social system in various fields of study, including brain science, humanism, advertising, or the executives (Soares et al., 2007). The exploration has utilized the methodology of collection the member as per their individual scores on Hofstedes social measurement scale bringing about better understanding the job of culture in forming administration discernment (Guesalaga et al ., 2016). The review has been led inside UK, and members transcendently have a place with western culture yet a portion of the member included has an alternate culture which can give better comprehend of social impact on administration quality observation. References Guesalaga, R.; Pierce, M. what's more, Scaraboto, D. (2016), Cultural effects on desires and assessments of administration quality in developing markets, International Marketing Review, 33(1), pp. 88-111 Parasuraman, A.; Berry, L. what's more, Zeithaml, V.A. (1991), Refinement and reassessment of the SERVQUAL scale, Journal of Retailing, .67(4), pp. 420-450. Saunders, M., Lewis, P. what's more, Thornhill, A. (2012) Research techniques for business understudies. sixth edn. Harlow: Pearson. Tanur, J.M.(1982) Advances in techniques for enormous scope overviews and examinations, in R. Mcadams, N.J. Smelser, D.J. Treiman (eds.), Behavioral and Social Science Research: A National Resource, Part II. Washington, D.C.: National Academy Press. Groves,R. M., Fowler, F.J., Couper, M.P. Jr., Lepkowski, J. M., Singer, E. furthermore, Tourangeau, R. (2013), Survey Methodology, First Edition,John Wiley Sons Donthu, N. furthermore, Yoo, B. (1998),Cultural Influences on Service Quality Expectations, Journal of Service Research,1(2), pp.178-186 Soares, A. M.; Farhangmehr, M. furthermore, Shoham, A. (2007), Hofstedes measurements of culture in worldwide promoting contemplates, Journal of Business Research, 60, pp. 277 284

The Radio Research Paper Example | Topics and Well Written Essays - 3750 words

The Radio - Research Paper Example It accompanied enormous force on the grounds that solitary a solitary speaker had the capacity to plant the seeds of diversion, data, publicity, political and strict intensity, culture, and even cynicism all over (Lewis 26).This paper quickly considers the development, advancement, and effect of radio on human life and presumes that radio isn't bound by its fleshier rivals, however it has advanced. Radio alludes to the flagging or sound correspondence by utilizing electromagnetic radiations. In its initial days, it was created as a remote message, for one point to the next point joins. The remote message made it conceivable to send messages to numerous areas simultaneously, by utilizing spots and-runs of transmitted code in early days, while in full sound during later periods (White). The chronicled Background James Clerk Maxwell, a Scottish physicist was affected by Michael Faraday's thoughts and work on electromagnetism. Faraday's work portrayed that electric and attractive impacts emerge from the lines of power around conveyors and magnets. Maxwell built up a similarity about the route lines of power carry on and the fluid stream; he inferred conditions that spoke to the electric and attractive field. In view of Faraday's thoughts, Maxwell created a paper in 1855. Besides, he built up the model for a theoretical medium with some liquid that could convey electric and attractive impacts. He considered speculative circumstances when liquid gets versatile and charge is applied to it. He presumed that it would start unsettling influence in the liquid and the subsequent waves would go through the medium (Parker). Two Germans Friedrich Kohlrausch and Wilhelm Weber recognized that these have the ability to go at the speed of light. In 1873, Maxwell made these discoveries open in his Treatise on Electricity and Magnetism (qtd. in Parker). Heinrich Hertz affirmed Maxwell's thoughts by finding radio waves, a type of electromagnetic radiation which has too long frequenc y for natural eyes to see. He thought of a transmitting oscillator that emanated radio waves and recognized them by utilizing a metal circle with a hole at one side. Sparkles are created over this hole when the circle was situated inside transmitter's electromagnetic field. It inferred that electromagnetic waves could be sent in the space and could be distinguished remotely. These waves are named after Hertz as 'Hertzian Waves' he identified them over the length of his research center (Parker). Hertz's revelation propelled Guglielmo Marconi, he understood that the in the event that radio waves could be transmitted and identified over significant distances, at that point remote telecommunication can be created. He began testing in 1894 by setting unpleasant reception apparatuses in his family garden. At first, he figured out how to got singles from 100 meters, before the finish of 1895; he figured out how to stretch out the separation to over a mile. He imparted his experimentation t o Italian Ministry of Posts and Telegraphs. Realizing that Ministry was not intrigued by his work, he gave an exhibition in London at General Post Office in 1896.His transmission was recognized from1.5 miles which was stretched out to 8 miles in not many months. In 1897, Marconi got the patent for remote telecommunication, and built up the Wireless Telegraph and Signal Company at Chelmsford. There, they built up the world's first radio production line in 1898. In May 1897, they effectively tried that the contacts were conceivable over the water. A

A Complete Guide to ABC Analysis in Customer Segmentation and Inventory

A Complete Guide to ABC Analysis in Customer Segmentation and Inventory If you have ever heard of the 80/20 rule, there is a good chance that the person talking about it was referring to a form of ABC Analysis. ABC Analysis is a comprehensive way of segmenting your customers or products to make sure that you get the most out of your time and your resources when you’re servicing them by breaking the items down into three easily distinguishable categories. In this article, you will learn 1) what the ABC analysis is,  2) why use the ABC analysis, and 3) how you can apply the ABC analysis to structure and prioritize your customer segments and inventory types.ABC ANALYSIS DEFINEDABC analysis is a method of analysis that divides the subject up into three categories: A, B and C.Category A represents the most valuable products or customers that you have. These are the products that contribute heavily to your overall profit without eating up too much of your resources. This category will be the smallest category reserved exclusively for your biggest money makers.For example, a software company might engineer different pieces of software, but one is a niche software that can be sold at a significantly higher price than the others. Thats why it accounts for about 60% of the overall revenue, although the company sells far less of these products compared to other software categories. Hence, this specific software is a category A product.Category B represents your middle of the road customers or products. Many wrongly approach this group as those who contribute to the bottom line but aren’t significant enough to receive a lot of attention.Yet, category B is all about potential. The members of this category can, with some encouragement, be developed into category A items.Category C is all about the hundreds of tiny transactions that are essential for profit but don’t individually contribute much value to the company. This is the category where most of your products or customers will live. It is also the category where you must try to automate sales as much as possible to drive down overhead costs.THE PARETO PRINCIPLEABC analysis is based on what is called the Pareto Principle, an economic principle created by the economist Vilfredo Pareto. Pareto gained notoriety for saying that most economic productivity comes from only a small part of the economy. Essentially, it shows that there is an unequal relationship between your input and your output.For example, a business might get 80% of its results from only 20% of its staff. This demonstrates that 20% of the staff are more productive than the other 80% of the team.Another common example of the Pareto Principle suggests that you get 80% of your sales from only 20% of your customers. In this case, these 20% would be your category A customers, hence, those who make the biggest contribution to your revenue. Basically, only 20% of your customers are valuable enough that losing one would significantly hurt the business.You can bring the Pareto Principle even further into ABC analysis when you consider lifetime value. The relationship between your input and output plays a major contribution in a customers’ lifetime value. It also forms the foundation of ABC analysis by providing guidelines for breaking down customers into different groups (A, B and C).WHY USE ABC ANALYSIS?The main use of ABC analysis is to improve your ability to deal with large and complex data sets by breaking them down into three segments. These segments define the priority of the data within whatever area you are using them in.Once the data is broken down into segments, it is easier to focus on the data and use it in a meaningful way. Breaking down the data into these segments makes specific issues in the data more obvious. It also helps in prioritizing the different segments.For example, ABC analysis can be used to segment your customers and break down customer-specific data.First, you would divide the customers into each of the three categories based on the sales volume the customer provides. Then, you would consider how that volume relates to your margin contribution.If you segment the customers successfully, the customers with the most value will go into the high priority category A, while less important customers would be placed in the bottom category C. Customers that are somewhere in between will stay in category B.The segmentation allows you to pinpoint yo ur most valuable customers. It then allows you to examine them separately so that you can form a plan of action. When you can look at things in three different categories, it is easier to allocate your resources in a more strategic way than it is if you’re flitting back and forth between charts or just trying to make sense of heaps of raw data. The benefit of taking this extra step is that it makes it easier to analyze the data strategically which in turn makes it easier to maximize your profits.EXAMPLE 1: HOW TO USE ABC ANALYSIS IN CUSTOMER SEGMENTATIONABC Analysis is performed within customer segmentation as a way to pinpoint your most valuable customers. Here’s how to use ABC analysis when creating customer segments based on value:Performing the ABC AnalysisTo perform the analysis, you’ll need to start by looking at four primary metrics for each of your customers: sales revenue, revenue potential, contribution margin and support costs.Use these four categories to create fou r different charts. Rank your customers according to each category and place them on the chart.Then, compare the charts, specifically the sales revenue and contribution margin charts. With this comparison, you can begin to break down your customers into the three groups: A, B or C.Your most valuable customers will live in A. These customers will bring in a lot of revenue and make up a significant portion of the contribution margin. Ideally, they’ll be close to the limit in terms of revenue potential.The second tier customers will live in B. These customers will be loyal customers and they will spend a good amount of money with you on a regular basis. However, these customers will not be spending as much as they could be.Category C is made up of the rest of your customers. Category C includes people who turn up every once in a while and make a purchase. It might also include those consistent customers who make a lot of small purchases. These customers will spend money but won’t c ontribute very much to your overall sales and profit. These customers also tend not to have much potential.By looking at your customers in terms of profit margin and potential, you’re creating a multi-dimensional view of your customers. Sales figures alone can be misleading. Seeing a customer who makes a weekly purchase for a small amount might trick you into thinking they are a valuable customer when they really are not.This perspective is particularly useful for dealing with the customers who lie in the no man’s land that is category B. These are the customers that you know are valuable. But until you analyze their potential, you’re not sure how valuable they really are. Using ABC analysis gives you a better idea of not only what they spend but how they spend it. Better yet, it tells you if the customer could be spending more.Rather than looking at sales figures, you’re looking at data that is actionable. Using this data enables you to make real decisions that will increas e your revenue.How to Interpret the Data?Get out your charts and your list of segmented customers again.Take a look at the potential revenue charts. You will notice that some of the customers in the B category have the potential to be in the A category. This is revenue that you’re missing out on, perhaps because you’re not allocating enough time or the wrong resources to the customer.To figure this out, look at your resource allocation chart and look at where you’re sending your teams and your money.   Start with category C. A lot of companies over-emphasize the importance of these customers and spend too much time or money servicing their needs. Look at how your sales teams are divided to see who spends time with these C customers.With this in mind, move into the B category. Look at who is servicing these customers and how often they are being serviced. Could this be improved? Make sure that these customers are not being inadvertently neglected.Then, look at what at what B cu stomers are buying and how often they are buying it. Is there another product they need that no one is selling them? Could these customers benefit from an upgraded version of the current product? What could you do to further meet the customers’ needs and encourage them to spend more money?Finally, check out category A. For many companies, category A tends to be top heavy in terms of service. Certainly, these are the customers that demand most of your time and resources. However, are you over-extending your resources here?The problem with servicing category A customers is that you desperately want to keep them happy. However, if they’re spending that much money with you, there is a good chance that they are not going to leave you just because you aren’t smothering them with attention.Take a hard look at the resources you allocate to category A customers. Determine whether there’s opportunity to share those resources with category B customers and transform them into A-level cu stomers.EXAMPLE 2: HOW TO USE ABC ANALYSIS IN INVENTORYABC analysis is also an excellent tool for inventory control. It is particularly useful for determining which of your inventory items impact your inventory cost the most. It also provides a framework for determining the best ways to manage and control your inventory.Using ABC analysis in inventory control includes the same principles used in customer segmentation. Essentially, not every item in your inventory has equal value. You’ll use this method to determine the real value of each item in your inventory and then place it into the A, B or C category based on its importance.Performing the ABC AnalysisThere is no threshold for determining which products go into which category. The category thresholds need to be defined specific to your company if you want to be able to interpret that data in a way that is meaningful for your business.However, the same principles apply when creating the categories. Category A is the smallest ca tegory made up of the most valuable products. Category B is slightly larger with products that have less value. Category C is the largest category, full of products that contribute to your bottom line but each in a very small way.Here is an example of some common threshold figures for these categories:Category A: 20% of your products, making up 70% of your annual consumptionCategory B: 30% of your products, making up 25% of your annual consumptionCategory C: 50% of your products, making up 5% of your annual consumptionHere is a useful way to divide up your products into categories:Multiply the annual number of items  by the cost per item to calculate the annual usage value for each product.List each product in descending order according to product usage value.Total up the usage value and the number of items.Translate each item and its usage value into the fraction or percentage of the cumulative total.Create a chart to connect the number of items and the usage value. Divide the char t up into A, B, and C at the points where the curve begins to change sharply.How to interpret the Data?Look at how you control the products in each category. Check out the costs associated with keeping these products in stock.If you’re currently making uniform purchases, you’re probably either over-ordering or under-ordering the vast majority of your products. This means that your storage, delivery and management costs are higher than necessary.Instead of ordering your entire stock through the same method, you might save the most sophisticated ordering system for your category A items. It is also best to improve the managerial oversight of these items to make sure that the purchase orders are correct. It is okay to decrease your supply level of category A levels and employ more man hours because these are the products most worth your while.For category B items, you might consider ordering more stock to include a safety stock level. This will reduce delivery costs, ordering time and the amount of time dealing with stock.Leave C items on automated ordering to avoid allocating too many resources to them. Keep plenty of the C products in the warehouse so that you don’t have to worry about ordering them.Following these rules can reduce the amount of man hours dedicated to your inventory, your inventory costs and the amount of time you spend ordering products.You can also look at another example of an ABC inventory analysis.[slideshare id=731471doc=abc-analysis-1226078493209854-9type=dw=640h=330]CONCLUSIONABC analysis is a great way to transform your data into actionable measurements that you can use to reduce overhead costs and drive profits. Remember that the best way to use this model is not to force yourself into the 80/20 rule but to use is as a guideline for determining who your most valuable customers are and what you can do to get more of them.

Liquid Definition in Chemistry

The Positives And Negatives Of War - 923 Words

Dating all the way back from the 18th century leading up to the current 21st century, the United States has been at war with many different rivals. With all of these wars that our country has gone through, there have been many positives and negatives that came with them in the end. The positives range from gaining justice to protecting our country. The negatives range from the number of enemies we’ve made to the number of soldiers and people we’ve lost. Sometimes the positives have outweighed the negatives and sometimes vice-versa. War in any form comes with a price. Should we really keep gambling the chance for risks and the negative outcomes that can come with them from war? No, we should put all of our efforts into stopping the fight against our rivals instead of starting one. Wars can cause more damage and trouble that people fail to realize. From all the wars that our country has been in, there has been a price to pay. Many men and women from past and present have risked their lives to protect and serve their country. With this, millions of men and women have lost their lives for the cost of fighting for their country against a common enemy who also loose the same number of lives for mainly the same reason. If you think about it our â€Å"enemies† that we are fighting and killing are doing the same thing and fighting and killing us, the â€Å"enemies†, so there’s truly no right side because we both think we’re right over the other. Why do we sacrifice so many lives and spend aShow MoreRelatedNazi Germany Positive And Negative Effects On The World War I1731 Words   |  7 PagesLife in Nazi Germany had many positive and negative effects on the people that were living there between 1933-1939. The treaty of Versailles was when Germany was in great despair. 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Every Day Science for Css Free Essays

PMS/CSS Everyday Science Compiled by: Engr. Syed Muhammad Umer www. css. We will write a custom essay sample on Every Day Science for Css or any similar topic only for you Order Now theazkp. com info@css. theazkp. com Ph: +923336042057 It’s just an effort to merge all relevant data of Everyday Science in a single document, which will be used in the preparation of Competitive Examinations like PMS/CSS and other such exams. The primarily source of these information is mainly from internet. PMS/CSS Notes Contents Topic 1. 2. 3. 4. 5. 6. 7. 8. 9. 10. 11. 12. 13. 14. 15. 16. 17. 18. 19. 20. 21. 22. 23. 24. 25. 26. 27. 28. Nature of Science Contribution of Muslims Scientists Impact of Science on Society Universe Galaxy Solar system Sun Earth Atmosphere Weather Cloud Rain Acid Rain Minerals Rock (Mineral) Mineral Deposit Lava Solar and Lunar Eclipses Day and Night and their variation Energy Sources and Resources of Energy Energy conservation Ceramics Plastics Semiconductors Radio Television Telephones Page No. 3 3 4 5 5 7 7 7 8 9 12 13 14 17 17 19 20 22 23 23 23 24 24 24 25 25 30 30 29. 30. 31. 32. 33. 34. 35. 36. 37. 38. 39. 40. 41. 42. 43. 44. 45. 46. 47. 48. 49. 50. 51. 52. 53. 54. 55. 56. Topic Page No. Camera 31 Lasers 31 Microscopes 34 Computers 36 Satellites 42 Antibiotics 42 Vaccines 45 Fertilizers 46 Pesticides 47 Microwave ovens 47 Immunization 48 Fingerprinting 49 Infra Red Radiation 50 Greenhouse Effect 50 Antimatter 53 Magma 54 Brain 55 Heart 60 Tissues 68 Epithelial Cell 68 Origin of Modern Humans 68 Pest Control 72 Protein 73 Vertebrate 74 Invertebrate 76 Liver 79 Enzymes 80 Organisms (Common to all living things) 82 2 1. NATURE OF SCIENCE Definition: Science can be defined as study â€Å"mainly concerned with the phenomenon of physical universe any or all of natural sciences or biological sciences. Or Science as the â€Å"the field of study which attempts to describe and understand the nature of the universe in whole or part. † Science is the faculty to reason out the how and why of the things as they occur in the phenomenal world or the objective world†¦ Basically science is the study of laws of nature and man has developed science by observing. Infact this subject has completely transformed our power over nature and the world outlook. Development of the modern technology is directly the outcome of the development of modern science. Without the scientific revolution the industrial revolution would not have been possible. It has raised the human activity level by significant observations in the various fields of human existence. Whether it‘s the exploration of human health, industrial progress, agrarian developments and modern communication technologies, the benefits gained from this major subject are enormous. Infact it would not be wrong to say that we are living in the age of science and is a dominant factor in our day to day existence. 2. CONTRIBUTIONS OF MUSLIM SCIENTISTS MUHAMMAD BIN MUSA AL KHWARZIMI: Made lasting contributions in the fields of Mathematics, Astronomy, Music, Geography and History. He composed the oldest works on Arithmetic and on Algebra. The oldest Mathematic book composed by him is â€Å"Kitab ul jama wat tafriq† He is the first person who used zero and wrote†Hisab ul jabr Wal Muqabla† which is conceived to be an outstanding work on the subject which included analytical solutions of linear and quadratic equations. In the field of Astronomy he compiled his own tables which formed the basis of later astronomical pursuits in both East and West. He also contributed in the field of geographical science by writing a noteworthy book KItab ul Surat al ard. In Arabic. His book ? kitab al Tarik† is also a memorable work regarding history. AL BERUNI: Born in Afghanistan Beruni made original important contributions to science. He is conceived to be the most prominent scientists of the Islamic world who wrote around 150 books on various significant subjects concerning human existence. These subjects include Mathematics, History, Archeology, Biology, Geology, Che m is try, Religion etc. He discussed the behavior of earth, moon, and planets in his book â€Å"Qanoon Almasudi† which is also considered as an outstanding astronomical encyclopedia. He also discovered seven different ways of finding the directions of north and south and discovered mathematical techniques to determine exactly the beginning of the seasons. Another notable discovery he made was that the speed of light is faster than sound . His wide range of scientific knowledge is also revealed through his books† kitab al saidana† and â€Å"kitab al jawahar† dealing with medicine and the types of gems their gravity respectively. He was a prolific writer whose works showed his versatility as a scientist. AL RAZI: The famous philosopher and a notable surgeon of the Muslim world, Zakriya Al Razi was born in Ray near modern Theran Iran. His eagerness for knowledge lead him to the study of Alchemy and Chemistry, philosophy, logic, Mathematics and Physics. He was a pioneer in many areas of medicine and treatment of health sciences in general, and in particular he worked alot in the fields of paeditrics, obsterics and ophthalmology. Al razi was the first person to introduce the use of Alcohol for medical purposes and opium for the objective of giving anesthesia to his patients. In the field of ophthalmology too Al razi gave an account of the operation for the extraction of the cataract and also the first scientist to discover the effect of the intensity of light on the eye. The modern studies confirm his understanding on the subject thus making him a great physician of all the times. ABU ALI IBN E SINA: Endowed with great powers of absorbing and retaining knowledge this Muslim scholar also made valuable contributions to he field of science. He is considered to be the founders of Medicine and also added his great efforts to the fields of Mathematics, Astronomy, Medicinial Chemistry, Philosophy, Palae ontology and Music. His most famous book is â€Å"Al Qannun† which brings out the features of human physiology and medicine. Sina is also considered as a father of the science of Geology on account of his inva luable book on mountains in which he discussed matters relating to earth’s crust and gave scientific reasons for earthquakes. He is the author of 238 books which are fine instances of his thoughts regarding various subjects in diverse ways. JABIR BIN HAYAN: Introduced experimental research in chemical science which immensely added its rapid development and made him the Father of Chemistry. He devised methods for preparation of important chemicals like hydrochloric acid, nitric acid, and white lead. 3 Jabir’s work also deal with the refinement of metals ,preparation of steel, dyeing of cloth and leather, use of magnese dioxide in glass making, distillation of vinegar to concentrate acetic acid. Jabir also explained scientifically two principle functions of chemistry, i. e. , calcination, and reduction and registered a marked improvement in the methods of evaporation, sublimation, distillation and crystallization He wrote more than 100 books which are one of the most outstanding contributions in the field of science especially the chemical science. ABDUL HASSAN IBN AL HAITHAM: One of the most outstanding Mathematicians, Physiologists, and Opticians of Islam. He contributed to the realms of medicine and philosophy. He wrote more than 200 scientific works on diverse subjects. Haitham examined the refraction of light rays through transparent objects including air and water. Infact he was the first scientist to elaborate two laws of reflection of light He made a number of monumental discoveries in the field of optics ,including one which locates retina as the seat of vision. His book on optics â€Å"Kitab Al Manazir† vividly shows his grip on the subject. He constructed a pinhole camera and studied formation of images . Due to his noteworthy contributions he is regarded as one of the prolific Muslim scientists of all times. OMAR AL KHAYAM: He was an outstanding Mathematician and Astronomer. He was also known as a poet, philosopher and a physician. He travelled to the great centers of learning of the era i. e. Samrakund, Bukhara, and Ispahan. He classified many algebraic equations based on their complexity and recognized thirteen different forms of cubic equation. He also classified algebraic theories of parallel lines. On the invitation of Sultan Jalal-ud- Din, he introduced the Jilali calendar which has an error of one day in 3770 years. He also developed accurate methods for determination of gravity as a poet too, he is known for his Rubaiyat. He made great contributions in the development of mathematics and analytical geometry which benefitted Europe several years later. NASIR UD DIN TUSI: Al tusi was one of the greatest scientists, Mathematicians, Astronomers, Philosophers, Theologians and physicians of his time. He was a prolific writer and wrote many treatises on varied subjects like Algebra, Arithmetic, Trignometry, Geometery, Logic, Met aphy sics, medicine, ethics and Theology. He served as a minister of Halaku Khan and persuaded him to establish an observatory and library after the destruction of Baghdad. He worked at the observatory and prepared precise tables regarding the motion of the planets. These are also known as â€Å"Tables of Khan† ZIA UD DIN IBN BAITAR: Was a famous botanist and pharmacopeias of middle ages. Because of his intensive travels, he was able to discover many plant species. He wrote many books regarding his field of specialty and is always considered as a prominent scientist among his Muslim counterparts 3. IMPACT OF SCIENCE ON SOCIETY Science is the organization of knowledge in such a way that it commands the hidden potential in nature. This hidden potential is surfaced out by the subject of science through the process of understanding. Science has proved to be of enormous beneficial nature . It has made lasting impact on regarding each and every field of human existence. Whether it is concerned with our day to day lives or whether it is related with the various modern developments which have resulted in elevating the living standards of the individuals. The significant contributions which the study of this subject has made are enumerated below. SCIENCE AND HUMAN ATTITUDE: The various noteworthy scientific advances have helped the individuals in raising up of their self confidence . This subject has enabled the human beings to control and modify their needs and requriements. With greater understanding of the scientific phenomena human beings have now become more confident about the environmental issues as compared to the people in the past. Infact science has promoted and paved the way for the independent and logical thinking. SCIENCE AND HUMAN HEALTH: Before the development of modern medicinal factors, a large number of people used to lose their precious lives because of the unavailability of the sources and medicines for a proper health care. With the advancements of science now the human life expectancy rate has increased as the various modern developments in the field of health care has helped in warding off the dangerous diseases†¦ The revolutions in surgery and medicine the infectious diseases like small pox, malaria, typhoid etc. have been eradicated. Thus science has improved the health standards of the people. SCIENCE AND TRAVEL: People used to travel on foot before the inventions of automobiles,aeroplanes and steam engines. They also used animal carts and camels for the purpose of moving from one place to another. However, the modern scientific inventions have proved to be of great significance as it has added speed to the area of travel. The quick means of transportation have decreased the distances and are a source of saving time. In fact it would not be wrong to regard that these inventions have added much peace to the lives of the modern men. SCIENCE AND COMMUNICATION: Science has also played a significant part in the development of the modern communication technology. Earlier people were living in isolation because of the slow means of communication. Now the well developed, efficient media have made it possible to communicate with each other more rapidly and quickly. The impact of mass media is enormous. The use of computers and televisions has made the world a global village where an event in one part of the world leaves an influence on the other. DEMERITS OF SCIENCE: Every invention of science has got its own merits and demerits. The most serious invention that science has contributed to is the development of the weapons of mass destruction like the atom and nuclear bombs. The recent wars have greatly showed that how much destruction can be brought about with the use of these lethal weapons. In fact these modern inventions of science have resulted in the elevation of the anxiety and unrest in the modern societies. Another notable demerit which the study of this subject has lead to the rise in the environmental deterioration. Day by day the pollution factor is increasing which has proved to be very toxic and harmful for the human health. Not only the human health it is also proving fatal for the animals as well as the existing plants. The rapid developments of science and industrialization have also divided the world. The developed and the undeveloped. This division has lead to a widening gap between the status and the living standards of people. There is economic disparity which has also given rise to class distinction 4. UNIVERSE The BIG BANG THEORY about the universe is the most widely acceptable theories with regard to the origin of the universe. According to the big bang, the universe was created sometime between 10 billion and 20 billion years ago from a cosmic explosion that hurled matter and in all directions. All the galaxies were formed from this matter. Observations of these galaxies show that they are still moving apart from each other . The universe is expanding Some scientists have suggested another theory as â€Å"steady theory:† to explain the process of the evolution of the universe. However the general notion on which all scientists agree is the theory of Big Bang. Steady theory is the theory about the universe and the observations by the astronomers have shown that the galaxies are moving away from each other and the universe seems to be expanding. The theory shows that the new matter is always being created to fill the space left by this expansion. The new matter moves apart and forms galaxies which continue to move apart. This means that the universe always look exactly the same. It has no beginning or end but in a steady state. However many observations have suggested that the universe has not always looked like the same. THE FUTURE OF UNIVERSE: At present the universe is expanding but the astronomers have questioned that whether or not this expansion will continue . Certain observations which have been made in this regard is that one possible ending of the universe will be the â€Å"big crunch?. The galaxies and other matter may be moving apart but their motion is restrained by their mutual gravitational attraction. If there is a sufficient matter in the universe gravity will eventually win and egin pulling the galaxies together again causing the universe to experience a reverse of the big bang i. e. , the BIG CRUNCH. However there is a possibility that there is not enough matter in the universe for the big crunch to happen. This means that if it happens then the universe will continue to expand forever. 5. GALAXY Galaxy is a huge number of stars grouped together. The term galaxy can also be described as a collection of dust, gas and stars measuring thousands of parsecs across. Galzxy contains 10000million stars and looks like a disc with a fat centre and spiral arms. From the front it looks like a convex lens‘s Classes of galaxy: Two broad classes of galaxy are there. 1. Elliptical 2. Spiral the spiral galaxies are further sub divided into normal which constitutes of majority of spirals and barred spirals. Barred spirals have their centre in the form of the bar. The elliptical galaxies range from E 0 to E 7 from an almost spherical shape to a flattened disc. 5 Milky Way: Our galaxy is a spiral galaxy about 30,000 parsecs across. There are more than 200 billion stars in the galaxy. Its disc appears as a faint white band that is responsible for dividing the white sky at the night into two. The name of our galaxy is Milky Way. The galaxy has three spiral arms called the Orion, Perseus, and Sagittarius arms and the whole system is rotating in space. The sun revolves around the nucleus of the galaxy once in 225 million years. This duration is also called the cosmic year. I -INTRODUCTION: Milky Way, the large, disk-shaped aggregation of stars, or galaxy, that includes the Sun and its solar system. In addition to the Sun, the Milky Way contains about 400 billion other stars. There are hundreds of billions of other galaxies in the universe, some of which are much larger and contain many more stars than the Milky Way. The Milky Way is visible at night, appearing as a faintly luminous band that stretches across the sky. The name Milky Way is derived from Greek mythology, in which the band of light was said to be milk from the breast of the goddess Hera. Its hazy appearance results from the combined light of stars too far away to be distinguished individually by the unaided eye. All of the individual stars that are distinct in the sky lie within the Milky Way Galaxy. From the middle northern latitudes, the Milky Way is best seen on clear, moonless, summer nights, when it appears as a luminous, irregular band circling the sky from the northeastern to the southeastern horizon. It extends through the constellations Peruses, Cassiopeia, and Cepheus. In the region of the Northern Cross it divides into two streams: the western stream, which is bright as it passes through the Northern Cross, fades near Ophiuchus, or the Serpent Bearer, because of dense dust clouds, and appears again in Scorpio; and the eastern stream, which grows brighter as it passes southward through Sputum and Sagittarius. The brightest part of the Milky Way extends from Sputum to Scorpio, through Sagittarius. The center of the galaxy lies in the direction of Sagittarius and is about 25,000 light-years from the Sun (a light-year is the distance light travels in a year, about 9. 46 trillion km or 5. 88 trillion mi). II -STRUCTURE: Galaxies have three common shapes: elliptical, spiral, and irregular. Elliptical galaxies have an ovoid or globular shape and generally contain older stars. Spiral galaxies are disk-shaped with arms that curve around their edges, making these galaxies look like whirlpools. Spiral galaxies contain both old and young stars as well as numerous clouds of dust and gas from which new stars are born. Irregular galaxies have no regular structure. Astronomers believe that their structures were distorted by collisions with other galaxies. Astronomers classify the Milky Way as a large spiral or possibly a barred spiral galaxy, with several spiral arms coiling around a central bulge about 10,000 light-years thick. Stars in the central bulge are close together, while those in the arms are farther apart. The arms also contain clouds of interstellar dust and gas. The disk is about 100,000 light-years in diameter and is surrounded by a larger cloud of hydrogen gas. Surrounding this cloud in turn is a spherical halo that contains many separate globular clusters of stars mainly lying above or below the disk. This halo may be more than twice as wide as the disk itself. In addition, studies of galactic movements suggest that the Milky Way system contains far more matter than is accounted for by the visible disk and attendant clusters—up to 2,000 billion times more mass than the Sun contains. Astronomers have therefore speculated that the known Milky Way system is in turn surrounded by a much larger ring or halo of undetected matter known as dark matter. III -TYPES OF STARS: The Milky Way contains both the so-called type I stars, brilliant, blue stars; and type II stars, giant red stars. Blue stars tend to be younger because they burn furiously and use up all of their fuel within a few tens of millions of years. Red stars are usually older, and use their fuel at a slower rate that they can sustain for tens of billions of years. The central Milky Way and the halo are largely composed of the type II population. Most of this region is obscured behind dust clouds, which prevent visual observation. Astronomers have been able to detect light from this region at other wavelengths in the electromagnetic spectrum, however, using radio and infrared telescopes and satellites that detect X rays (see Radio Astronomy; Infrared Astronomy; X-Ray Astronomy). Such studies indicate compact objects near the galactic center, probably a massive black hole. A black hole is an object so dense that nothing, not even light, can escape its intense gravity. The center of the galaxy is home to clouds of antimatter particles, which reveal themselves by emitting gamma rays when they meet particles of matter and annihilate. Astronomers believe the antimatter particles provide more evidence for a massive black hole at the Milky Way‘s center. Observations of stars racing around the center also suggest the presence of a black hole. The stars orbit at speeds up to 1. 8 million km/h (1. 1 million mph)—17 times the speed at which Earth circles the Sun—even though they are hundreds of times farther from the center than Earth is from the Sun. The greater an object‘s mass, the faster an object orbiting it at a given distance will move. Whatever lies at the center of the galaxy must have a tremendous amount of mass packed into a relatively small area in order to cause these stars to orbit so quickly at such a distance. The most likely candidate is a black hole. Surrounding the central region is a fairly flat disk comprising stars of both type II and type I; the brightest members of the latter category are luminous, blue supergiant. Imbedded in the disk, and emerging from opposite sides of the central region, are the spiral arms, which contain a majority of the type I population together with much interstellar dust and gas. One arm passes in the vicinity of the Sun and includes the great nebula in Orion. See Nebula. 6 IV -ROTATION: The Milky Way rotates around an axis joining the galactic poles. Viewed from the north galactic pole, the rotation of the Milky Way is clockwise, and the spiral arms trail in the same direction. The period of rotation decreases with the distance from the center of the galactic system. In the neighborhood of the solar system the period of rotation is more than 200 million years. The speed of the solar system due to the galactic rotation is about 220 km/sec (about 140 mi/sec). 6. SOLAR SYSTEM The solar system includes nine planets and sun being at the centre. All the planets revolve around the sun . The solar system also includes the asteroids, meteors and numerous comets. All of these travel around the sun in a particular orbit . The planets which are the significant part of the solar system namely,Mercury,venus,earth,mars,Jupiter,Saturn How to cite Every Day Science for Css, Papers

Companies Efficient Distribution and Management

Question: Discuss about the Companies Efficient Distribution and Management. Answer: Executive Summary The aim of this paper is to do financial analysis of the given company Efficient Distributors and try to solve the hurdles they are facing in keeping within the limit of the bank overdraft. Using the financial statements provided some ratio analysis has been done and we have tried to identify the problem. After identification of the problem we have looked at possible solutions and their implementations. Introduction Efficient distributors are the given company whose three years financial data we have been proved with. They have been having issues with their liquidity status and for this purpose we have used ratio analysis and looked at the advantages as well as the limitations of ratio analysis. Ratios across various areas such as liquidity, activity and profitability have been calculated to get an overall view of the companies operating efficiency as well as profitability. Ratio Analysis Ratio analysis is a useful tool for financial analysis and it simplifies a lot of complex numbers into simple data. (Kothari, 2004)For example, a profit of 15 million AUD in context doesnt tell much about profitability of a company but a ROE of 12% does tell a potential investor the kind of returns he can expect after investing in the stock. Profitability Ratios Return on Equity Return on Equity or ROE is the return on shareholders equity and obtained or calculated by dividing net income with the shareholders equity.(Damodaran, 2007) Return on Assets Return on Assets or ROA is the return on the total assets employed by the company, it is obtained by dividing the net income with total assets.(Gibson, 2012) Gross profit margin Gross profit is calculated by subtracting cost of sales from revenues and then gross profit margin is calculated as percentage of revenues.(Bajkowski, 1999) Net Profit Margin Net profit margin is calculated by dividing net income as a percentage of total sales or revenues. Summary of the ratios It is observed that while the ROA was 3.9% for the year 2015 it has improved significantly to 7.5%. However not much can be looked into it as a significant profit are eaten up by depreciation expense. And the improvement in ratio has much to do with the diminishing value of assets and also to the significant decrease in depreciation expenses. Gross Profit margin has also marginally improved to 55% from 53.33%. Gross profits are quite high but when we look at net profit margins we see that they fall significantly to 10% and 6.11% respectively. While the net profit margins have improved on account of reducing depreciation expenses they are still very low as compared to gross profit margins and that has much to do with high operating costs of efficient distributors. ROE just like the other profitability ratios has shown an improvement from 7.65% to 13.61%. Liquidity ratios Current Ratio The current ratio is obtained by dividing the current assets with the current liabilities. It is a measure of the liquidity position of the company and generally below 1 is considered a risky position to be in, however this number is highly industry specific.(Bajkowsi, 1999) Quick Ratio Quick ratio calculated much like current ratio is considered a better measure of liquidity because it subtracts inventory from the current assets to calculate the ratio. The reasoning is high inventory levels make the current ratio bloated and dont give a fair idea about companys liquidity position. Summary of Liquidity ratios While the current ratio has shown a decline of 8% from 1.83 to 1.68 the quick ratio has shown an even steeper decline percentage wise of 12% from 0.78 to 0.68. The current ratio would look fine but such a difference between the two ratio indicate that Efficient distributors are parking a significant portion of their current assets in the inventory which is hampering their liquidity position on a short term horizon. Cash flow ratios Cash flow ratio has been calculated by dividing the operating cash flow with the net sales for the year. While the figure for 2015 was 0.26 that for 2016 is 0.19. The decrease in cash flow is due to decrease in depreciation expenses and increased tax payments. Activity ratios Inventory turnover Inventory turnover is obtained by dividing the total sales with the inventory. The number is a measure of the rotations of inventory done in a year and hence a higher number is always better.(Kirkham, 2010) Receivables Collection period Receivables collection period is obtained by using the formula 365/Receivables Turnover. Receivables turnover is gain given by the formula Accounts Receivables/Total Sales. Summary of the two ratios The inventory turnover while in 2015 was 3.87 has increased to 4.71 bodes well for the company as it means that they are managing their inventory better. Similarly, average collection period has also improved from 60 days to 45 days which means that the company is realising g their payments faster. This would mean a reduction in working capital. Cause of the current situation Poor inventory turnover can be seen as a probable cause for the current situation of Efficient Distributors. Not only does it severely impact that their liquidity ratios but also it means increased financing costs on the working capital which consequently affects the profitability as well. Even though the profitability ratios have improved not much can be seen in it as because as discussed earlier decreased depreciation expenses have inflated these ratios. Recommendations Proper inventory management techniques so that not too much capital is blocked in it would be recommended course of action for Efficient Distributors. Apart from that to further improve their receivables collection period would bode well for Efficient Distributors. It is seen from their financial statements that in 2016 41000 out of 69000 of current assets is invested in inventory which is almost 70%. Ideally they should aim to get this figure below 50%. b.) Limitations of analysis Apart form that the biggest advantage of financial ratios which is simplifying complex data can sometime be its biggest drawback as well as it tends to distort information. (Oysazar, 2012) For example, as seen in our scenario improvement in certain ratios would tend to paint a picture that company has improved its performance significantly however that is not the case and the real reasons behind improvement in the ratios has become evident only after close investigation of the reasons behind it which is not possible for a layman to do. c.) Additional information required For any ratios be it profitability, activity or liquidity are industry specific. Hence unless the nature of industry is known and industry averages are not known it is very difficult to determine whether the number is good or bad. For example, an inventory turnover of 4 might be considered very good for an automobile manufacturing industry whereas that of 4 for a retail business of fast moving items would be considered extremely poor. Therefore, having industry averages would have given us a fairer idea about the position of Efficient Distributors. Secondly statement of cash flows hasnt been provided and hence we are not able to ascertain where they are spending the money. Unless we have an idea as to where the money is going the analysis wouldnt be holistic. 2.) Executive Summary The purpose is to analyse the given information and charter possible future courses of action which would be in the best interest of all the parties involved and at the same time be ethical in nature. Facts Allendale is in the boat building business and has a debt of 10 million AUD for which they always need to maintain a current ratio of 2:1 and their post-tax ROA should be higher than 10%. Stake-holders The stake-holders of Allendale are its employees, its vendors and customers, the financial institution from which it has borrowed money and the owners, promoters and other share-holders. Problem Since an inventory item is valued at a higher price this has inflated the value of current assets and therefore increase the ratio as well. Since current ratio is given by current assets to current liabilities an increase on the numerator side with the denominator being constant would obviously deflate the ratio. The ROA which is given by Net income to total assets should never be less than 10%. Allendale has provision for bad debts on their balance sheet which is currently 0.3 million AUD however this would not be sufficient as the bad debts would be 0.5 million AUD since an account payable of 1 million would only be paid in half. Consequently, as a result of this ROA would fall. With the two requisite parameters falling below safety margin, the company would face threat of bankruptcy as the bank would pull its loan back and employees would lose the job. This would happen only if Tom the accountant was to report it. Hence he faces an ethical dilemma. Value and Principles The two ethical principles that are relevant to this particular problem is utilitarianism and deontology. The first principle states that any action should have the interest of maximum group of stakeholders whereas the second principle states that a person should focus on the action rather than the outcome.(Bazley, et al., 2014) Possible Course of Action Based on the problems there are the possible courses of action that Tom can opt for. He can choose to keep quiet about the matter thus helping the company stay afloat and everyone including himself keeps their jobs, The second course of action can be that he reports the anamolities observed without worrying about the outcome and fulfilling the ethical responsibilities that his role as as an accountant asks him to perform. Thirdly he can also opt to barely report the matter to higher authorities and chose to shrug off any responsibility that might come with him taking an action. Evaluation of Actions and Choice of Action While his first course of action would benefit maximum stakeholders group in the overall moral code of ethics it seems to be a very poor decision. The second course of action though might be detrimental for a lot of stakeholders seems the ethically right thing to do. (Chonko, 2012)Tom should go for the second course of action and that would be also in best interest of corporate governance as he and his company would be making balanced disclosure. Approach Used While facing an ethical dilemma a person should act in a morally correct manner and one which his profession demands. As an accountant it is Toms job to be balanced and make disclosures timely, fairly and in an unbiased manner. 3.) Executive Summary The purpose of this paper is to examine the case of Giggling brothers a wine retailer who have been facing problems due to lack in co-ordination between the accounts and the purchasing department. The problems are due to cash flows which occur due to excessive inventory. The management is of the opinion that the problems are a result of not having proper accounting systems in place. Hence we try to analyse whether computerised accounts can bring about a difference. Current accounting and reporting systems Currently the accounting systems in place at Giggling Brothers are manual. What happens is that the accounting department communicates to the purchasing department when their stocks are depleted to a certain point and then the purchasing department orders new stock. The inventory levels are maintained manually which can never be easy because it involves a lot of tedious work which is sometimes beyond the scope of manual systems.(Raoa Rao, 2009) Perpetual inventory system needs to be maintained for which a proper IT infrastructure needs to be enabled.(CMA, 2013) Benefits of a IT enabled system If an IT enabled system is in place the inventory levels would be reported properly. The benefits are twofold. First of all, inventory is managed properly, secondly reporting system when computerised would enable all departments to know about inventory levels on a real time basis. This would mean that less investments in inventory and hence the company wouldnt face problems of cash shortages which it has been facing frequently earlier. (Kot S., 2011)Secondly it would also mean that in times of high demand the company doesnt face stock outs which can be detrimental for their business. Similarly, another problem that the company seems to be facing is incorrect reporting of demands by the sales department. Again having computerised systems would enable forecasting of demand and it would enable the purchasing department to order better. This in effect would again reduce costs associated with holding excess inventory. Cost benefit analysis Cost benefit analysis is a useful tool which helps determine the usefulness of a capital investment. Now if we were to do a cost benefit analysis we would have to determine the benefits associated with implemented the computerised accounting and reporting systems and whether their benefits in the longer run exceed the costs.(Precision Group, 2010) A good tool for this could be taking NPV of the benefits after the implementation of IT enabled systems in both reporting and accounting departments. Suppose if we the company were to invest 25,000 dollars in getting their systems designed and their WACC is 8% a good way of doing cost benefit analysis could be whether their benefits provide them an IRR of more than 8% or else another way could be to see if the Present values of these cash flow discounted by 8% are more than 25,000 dollars which is the initial amount spent to get the system designed. Design and Development of the Accounting System Since the problem are arising due to lack of coordination between four levels or departments i.e. the management, sales department, purchase department and the account department it is necessary that all these departments be represented and have a say in the design of the accounting systems. (CMA, 2013)The sales department grouse is that management has unreal expectation of sales and hence they should be involved in how sales forecasts are carried by these systems. Sales department has grouse that the accounting department doesnt communicate them about the levels of account receivables. Hence systems need to be in place which update the sales team about status of accounts to be collected. For example, certain customers arent given more credit than warranted because that raises the risk of bad debts as well. Accounting department has a problem that they are not consulted about expenditures and are not updated about credit history of customers. If they are taken into the mix systems ca n be enabled where each customer would have a credit rating and payment history which would help the sales team to decide how much credit and on what terms should sales be made to certain customer based on patterns of their purchases over the course of time. Similarly purchase department and management also need to work in tandem and decide what purchasing patterns they want to establish so that they can achieve a balance. Neither do they want to hold excessive inventory nor do they want to face the risk of stock outs. Conclusion It is clearly evident from our analysis that comutersied accounting systems can sort out the various coordination problems between the various departments of Giggling which are leasing to issues such as cash shortages and mis timed marketing drives. Not only that but also it can lead to a lot of other benefits such as better inventory turnovers, reduction in accounts collection period. All these would have a positive effect on the efficiency productivity and profitability of Giggling. References Bajkowsi, J., 1999. Financial Ratio Analysis:Putting the numbers to work. AAII. Bajkowski, J., 1999. A Look at the Corporate Cash Flow Statement. AAII. Bazley, M., Hancock, P. Robinson, P., 2014. Contemporay Accounting. s.l.:Cengage Learning. Burns, J., Hopper, T. Yazdifar, H., 2004. Management accounting education and training: putting management in and taking accounting out. Qualitative Research in Accounting and Management, pp. 1-29. Chonko, L., 2012. Business Ethics, Arlington: s.n. CMA, 2013. Management Accounting: Roles and Challenges ahead. On Targer Direct, 19 August. Damodaran, A., 2007. Return on Capital (ROC), Return on Invested Capital (ROIC), s.l.: Stern School of Business. Gibson, C. H., 2012. Financial Reporting and Analysis. New York: Cengage Learning. Kirkham, R., 2010. Liquidity Analysis Using Cash Flow Ratios and Traditional Ratios: The TelecommunicationsmSector in Australia. Journal of New Business Ideas Trends , 10(1), pp. 1-12. Kot S., G. K. S. R., 2011. THEORY OF INVENTORY MANAGEMENT BASED ON DEMAND. Polish Journal of Management Studies. Kothari, S. P., 2004. Financial Statement Analysis, s.l.: MIT Sloan School of Management. Oysazar, H., 2012. Advantages and Disadvantages of Financial Ratios. [Online] Available at: https://yourbusiness.azcentral.com/advantages-disadvantages-financial-ratios-1679.html Precision Group, 2010. Manage Budgets and Financial Plans. s.l.:s.n. Raoa, C. M. Rao, K. P., 2009. INVENTORY TURNOVER RATIO AS A SUPPLY CHAIN PERFORMANCE MEAUSRE. Serbian Journal of Management, pp. 41-50. Tugas, F. C., 2012. A Comparative Analysis of the Financial Ratios of Listed Firms Belonging to the Education Subsector in the Philippines for the Years 2009-2011. International Journal of Business and Social Science , 3(21).

The Worldview Issues that Influence Curriculum Decisions in Public Education

As Josh McDowell said in preface to book by David Noebel and Chuck Edwards (2002), â€Å"We are now living in not just a post-Christian culture, but an anti-Christian culture† (p. 2). This statement can be applied to the curriculum decisions in modern public school as well. â€Å"The educational system in the West has progressively replaced the biblical foundation with belief in evolution as ‘truth’. Advertising We will write a custom essay sample on The Worldview Issues that Influence Curriculum Decisions in Public Education specifically for you for only $16.05 $11/page Learn More This system trains the leaders—teachers, judges, media operators, politicians, etc. These leaders then set the social agenda, which gradually becomes written into law† (Manthei, 1998, p. 26). Every person has its own worldview. It is formed through education, certain set of beliefs and attitudes to life. The purpose of Biblical worldview is t o live in harmony with the world and society. The prime goal of education is to guide future adults and prepare them for life (Van Brumelen, 2002, p. 41). The application of Biblical worldview in education can help greatly in achieving this goal and create friendly and positive learning environment. Curriculum based on the Biblical worldview takes the seven virtues that should guide everyone’s life as its basics. Such a worldview not only creates a â€Å"comprehensive framework of basic convictions about life† (Van Brumelen, 2002, p. 58), it also helps building a â€Å"people-centered† curriculum. The aim of such curriculum is to explain students the purpose of human beings, how to fight against evil and work for restoration. It also aims at motivating students to support each other and not to lose hope in future, restore friendship, love and justice. It regulates the flow of curriculum in a way to promote cooperation and mutual aid among students, develop stu dent’s responsibility, courage, patience, self-control and other values. Thus, a Biblical worldview influences on curriculum in a way to assist the achievement of school’s primary tasks: maximize human potential, develop necessary skills and nurture respect for others. One of the most important roles in developing curriculum belongs to teacher, â€Å"Teacher is one who controls curriculum in class† (Van Brumelen, 2002, p. 56). Many responsibilities lie on his/her shoulders. However, before planning a curriculum, teacher should evaluate himself/herself. Does he/she have necessary traits of character? What is he/she going to teach? How he/she is going to teach? Advertising Looking for essay on education? Let's see if we can help you! Get your first paper with 15% OFF Learn More According to Van Brumelen (2002), the teacher who is going to make a Biblically oriented curriculum should remember that everything has purpose and effect; one should practice sanctity of human life and not give preferences to any student and, at the same time, take every student as an individual because as Shelby Steel said, â€Å"whenever you give someone a preference, you discriminate against someone else†. To teach values and create friendly and supportive environment during the lesson is also one of the most important tasks of every teacher. A Biblical worldview has one more important impact on curriculum. It requires from teacher a definite approach to the choice of literature and course books. As curriculum material cannot be neutral, teacher should understand a philosophical position of a certain source of information. Some textbooks can contain errors and wrong facts, some books use irrelevant photographs, experiments and incorrect scientific facts. Many books give an incorrect insight into the material. All these things should be considered and corrected by a teacher. There is a number of worldview issues that influence on curriculum d ecisions in public schools. These issues are related to Biblical worldview that presupposes building a curriculum based on virtues that promotes positive environment in class and help students live in harmony with society. Reference List Manthei, D. (1998). Two worldviews in conflict: Evolution is absolutely opposed to the Bible. Creation. 20 (4), 26–27 Noebel, D., Edwards, C., (2002). Thinking like a Christian: understanding and living a biblical worldview. Nashville: BH Publishing Company.Advertising We will write a custom essay sample on The Worldview Issues that Influence Curriculum Decisions in Public Education specifically for you for only $16.05 $11/page Learn More Van Brummelen, H. (2002). Steppingstones to curriculum: a biblical path (second edition). Colorado: Colorado Springs. This essay on The Worldview Issues that Influence Curriculum Decisions in Public Education was written and submitted by user Remy Larsen to help you with your own studies. You are free to use it for research and reference purposes in order to write your own paper; however, you must cite it accordingly. You can donate your paper here.

The Types of Parallel Universes

The Types of Parallel Universes Physicists talk about parallel universes, but its not always clear what they mean. Do they mean alternate histories of our own universe, like those often shown in science fiction, or whole other universes with no real connection to ours? Physicists use the phrase parallel universes to discuss diverse concepts, and it can sometimes get a little confusing. For example, some physicists believe strongly in the idea of a multiverse for cosmological purposes, but dont actually believe in the Many Worlds Interpretation (MWI) of quantum physics. It is important to realize that parallel universes are not actually a theory within physics, but rather a conclusion that comes out of various theories within physics. There are a variety of reasons for believing in multiple universes as a physical reality, mostly having to do with the fact that we have absolutely no reason to suppose that our observable universe is all that there is.   There are two basic breakdowns of parallel universes that might be helpful to consider. The first was presented in 2003 by Max Tegmark and the second was presented by Brian Greene in his book The Hidden Reality. Tegmarks Classifications In 2003, MIT physicist Max Tegmark explored the idea of parallel universes in a paper published in a collection titled  Science and Ultimate Reality. In the paper,  Tegmark breaks the different types of parallel universes allowed by physics into four different levels: Level 1: Regions Beyond Cosmic Horizon: The universe is essentially infinitely big and contains matter at roughly the same distribution as we see it throughout the universe. Matter can combine in only so many different configurations. Given an infinite amount of space, it stands to reason there exists another portion of the universe in which an exact duplicate of our world exists.Level 2: Other Post-Inflation Bubbles: Separate universes spring up like bubbles of spacetime undergoing its own form of expansion, under the rules dictated by inflation theory. The laws of physics in these universes could be very different from our own.Level 3: The Many Worlds of Quantum Physics: According to this approach to quantum physics, events unfold in every single possible way, just in different universes. Science fiction alternate history stories utilize this sort of a parallel universe model, so its the most well-known outside of physics.Level 4: Other Mathematical Structures: This type of paralle l universes is sort of a catch-all for other mathematical structures which we can conceive of, but which we dont observe as physical realities in our universe. The Level 4 parallel universes are ones which are governed by different equations from those that govern our universe. Unlike Level 2 universes, its not just different manifestations of the same fundamental rules, but entirely different sets of rules. Greenes Classifications Brian Greenes system of classifications from his 2011 book, The Hidden Reality, is a more granular approach than Tegmarks. Below are Greenes classes of parallel universes, but weve also added the Tegmark Level that they fall under:   Quilted Multiverse (Level 1): Space is infinite, therefore somewhere there are regions of space that will exactly mimic our own region of space. There is another world out there somewhere in which everything is unfolding exactly as it unfolds on Earth.Inflationary Multiverse (Level 1 2): Inflationary theory in cosmology predicts an expansive universe filled with bubble universes, of which our universe is just one.Brane Multiverse (Level 2): String theory leaves open the possibility that our universe is on just one 3-dimensional brane, while other branes ​of any number of dimensions could have whole other universes on them.Cyclic Multiverse (Level 1): One possible result from string theory is that branes could collide with each other, resulting in universe-spawning big bangs that not only created our universe but possibly other ones.Landscape Multiverse (Level 1 4): String theory leaves open a lot of different fundamental properties of the universe which, combined with the in flationary multiverse, means there could be many bubble universes out there which have fundamentally different physical laws than the universe we inhabit. Quantum Multiverse (Level 3): This is essentially the Many Worlds Interpretation (MWI) of quantum mechanics; anything that can happen does... in some universe.Holographic Multiverse (Level 4): According to the holographic principle, there is a physically-equivalent parallel universe that would exist on a distant bounding surface (the edge of the universe), in which everything about our universe is precisely mirrored.Simulated Multiverse (Level 4): Technology will possibly advance to the point where computers could simulate each and every detail of the universe, thus creating a simulated multiverse whose reality is nearly as complex as our own.Ultimate Multiverse (Level 4): In the most extreme version of looking at parallel universes, every single theory which could possibly exist would have to exist in some form somewhere.

Literacy and ESOL Theories and Frameworks Essay - 1

Literacy and ESOL Theories and Frameworks - Essay Example those delivered by literacy and numeracy curricula, which following advancement of technology have extended from being preserved in the classroom setting to being part of everyday discourse. Literacy and numeracy have been attributed to practical application of knowledge and skills for tasks that are undertaken everyday and for effective participation in places of work and in civic life, though their destinations are not clear. ESOL therefore is mainly delivered to adults studying in adult communities, in order to improve their written reading and spoken English skills. ESOL, numeracy and literacy share a number of established features, which include methods and tools for assessment of skills standards and subjects, and a national assessment system. This assessment is important and provides an access to other subjects in the curriculum, as well as providing a wide social context participation. Criticisms are focused on the narrow scope in terms of its methods of testing and curriculu m. Therefore, like in any language, there are four basic skills in ESOL, which are classified into two, productive and receptive skills. Reading is a receptive skill and will be discussed in relation to ESOL (Spratt et al 2006). According to Davies, and Pearse (2000), any teaching process involves understanding how the students learn, and from the cognitive to the behaviorist view, it can be generalized that teaching provides students with a chance of connecting with the teacher’s content, a way through which the teacher gets to know the conceptions and what the students have learned through tests. The teacher is able to support the understanding of the students also using various concepts such as using charts to make the knowledge structure clear and can use other learning strategies that are cooperative to improve the social aspect. Teaching can also incorporate learning that is based on problems to familiarize the learning environment to the real world. An ESOL lesson therefore

Literature Essay Example | Topics and Well Written Essays - 750 words

Literature - Essay Example But when the stories of Oedipus and Othello are examined, we see that though both had defective understanding, their lack of insight lay in different circumstances and character traits. When faced with the scourge of plague, the Chorus in Oedipus Rex reacts with trepidation and indecisiveness: "My fearful heart twists on the rack and shakes with fear./ O Delian healer, for whom we cry aloud/ in holy awe, what obligation/ will you demand from me, a thing unknown/ or now renewed with the revolving years/ Immortal voice, O child of golden Hope, speak to me"! (Sophocles,185-191) But Oedipus is decisive and brave, and decides that he would find a solution for the crisis, and takes it upon himself to solve the whole problem almost single-handedly: " I will begin again; I'll find the truth./The dead man's cause has found a true defender/In Phoebus, and in you. And I will join you/ In seeking vengeance on behalf of Thebes/And Phoebus too; indeed, I must: if I/Remove this taint, it is not for a stranger,/ But for myself:...". (Sophocles,131,137)We see here the number of times the term "I" figures in this verse, and can measure the brash self-confidence of this King. And in this blind self-belief, Oedipus places a curse on the murderer, and though he spells out very closely the possibility that it might be someone from his own household, he makes an open declaration nevertheless: "I lay this curse upon him, that the wretch/In wretchedness and misery may live./And more: if with my knowledge he be found/ To share my hearth and home, then upon me/ Descend that doom that I invoke on him". (Sophocles, 248-252). He thus aggravates his future distress by laying the curse so stridently in public, not acknowledging to himself that he himself may be the murderer he is searching for. To any other person, the similarity of the old prediction about his own fate and the way this murderer is supposed to have acted, would have rung a bell. By now the situation is beyond remedy, of course, because he has unknowingly fulfilled the prophecy, and merely lacks the insight to see it. And at the moment he sees the truth, he blinds himself, quite literally. His uncertain vision lies in the fact that on one hand he heeds the voice of the Gods when they tell him about the plague, but not the one when he hears the dire prediction about himself, in his youth. One wonders what would have happened if Oedipus had not run from those he thought to be his parents, thus trying to avoid the prediction, or stayed his hand at murdering someone over a trifling dispute, or not married an older woman. In avoiding the prediction and not paying heed to it, he made it true, blind self-belief causes his uncertain vision. Shakespeare's Othello on the other hand is trusting, straight and impulsive, which causes his natural judgment to fail in his personal life. As Bradley puts it in extremely specific terms: "Othello's mind, for all its poetry, is very simple. He is not observant. His nature tends outward. He is quite free from introspection, and is not given to reflection. Emotion excites his imagination, but it confuses and dulls his intellect...... His trust, where he trusts, is absolute. Hesitation is almost impossible to him. He is extremely self-reliant, and decides and acts instantaneously. If stirred to indignation, as 'in Aleppo once,' he answers with one lightning stroke. Love, if he loves, must be to him the heaven where

Portrayal of Schizophrenia in Clean, Shaven

Portrayal of Schizophrenia in Clean, Shaven Elizabeth Davis Abstract Media portrayals of mental disorders often provide the only contact one may have on the topic. Because of this, filmmakers have a duty to accurately portray the disorders. Clean, Shaven provides first-hand look into the frightening symptoms of schizophrenia in an attempt to humanize the disorder and admonishes society for false presuppositions based upon those suffering from mental disorders (Lim, 2006; Owen, 2012). Portrayal of Schizophrenia in Clean, Shaven In Clean, Shaven, Lodge Kerrigan attempts to place the viewer in the mind of Peter Winter, a schizophrenic recently released from a mental institution, through the use of strange camera angles and a bizarre, glaring soundtrack (Byrne Kerrigan, 1993). The film seeks to humanize the day-to-day struggles of life dealing with the symptoms of schizophrenia, such as auditory and visual hallucinations. One of Winter’s auditory hallucinations fits especially well with this theme: â€Å"For you it’s paranoia. For me it’s a reality† (Byrne Kerrigan, 1993). In addition, the film comments on society’s discrimination against mental illness by allowing the viewer to falsely assume Winter murders a young girl (Byrne Kerrigan, 1993). Symptoms and Diagnosis According to the DSM-5 diagnostic criteria for schizophrenia, one must exhibit at least two of the five active symptoms: delusions, hallucinations, disorganized speech, grossly disorganized or catatonic behavior, and negative symptoms (Oltmanns Emery, 2015). Additionally, at least one of the symptoms must be one of the first three (delusions, hallucinations, and/or disorganized speech) and must occur for at least one month (Oltmanns Emery, 2015). Clean, Shaven only provides a brief glimpse into Peter Winter’s life, however during this time, he does exhibit both delusions and hallucinations, as well as catatonic behavior and inappropriate affect (Byrne Kerrigan, 1993). Winter suffers from delusions that during his commitment to a mental institution he underwent a surgery to implant a radio transmitter in his finger and a receiver in his head (Byrne Kerrigan, 1993). In two separate scenes, Winter attempts to remove both the transmitter and the receiver, speaking to the persi stence of the delusions (Byrne Kerrigan, 1993). Additionally, Winter suffers from both visual and auditory hallucinations, the latter of which he believes originate from the transmitter in his finger (Byrne Kerrigan, 1993). According to Oltmanns and Emery (2015), catatonic behavior may be expressed through excited and over-activity, such as pacing or repetitious movements. Repetitious movements appear at several times throughout the film, especially in times Winter is exceptionally stressed, such as in a scene in which he repeatedly bangs a card catalogue in a library (Byrne Kerrigan, 1993). Winter also exhibits inappropriate affect. Upon reuniting with his daughter who was placed for adoption when Winter was committed, Winter expresses increasing agitation instead of happiness (Byrne Kerrigan, 1993). The DSM-5 enumerates additional criteria for diagnosis. The B-level criterion addresses the level of dysfunction in major areas of life, such as self-care, work, and interpersonal relationships (Oltmanns Emery, 2015). Because Winter has spent an unknown quantity of time in a mental institution and is just being released in the beginning of the film, his job performance cannot be analyzed, however, the viewer will note a steady decline in personal grooming throughout the film (Byrne Kerrigan, 1993). In the beginning, Winter exhibits fastidious grooming habits, keeping his clothes meticulous and his hair neatly trimmed (Byrne Kerrigan, 1993). During a shower scene, Winter is seen scrubbing down with steel wool, suggesting a compulsive aspect to his hygiene habits (Byrne Kerrigan, 1993). Towards the end of the film, Winter becomes markedly disheveled (Byrne Kerrigan, 1993). An interaction with his mother reveals strained interpersonal relations (Byrne Kerrigan, 1993). The remainin g diagnostic criteria were not addressed in the film due to the limited dialogue and the time constraints of the film. However, judging by the age of Winter’s daughter and comments on the onset of the symptoms made by his mother, it can be inferred that his symptoms have persisted for a time period exceeding the necessary six months. The quality and duration of symptoms along with the level of dysfunction confirm the diagnosis claim of schizophrenia. Causes of Schizophrenia According to Oltmanns and Emery (2015), the interaction of both biological and environmental factors combine to cause schizophrenia. A wealth of data supports a physiological and genetic component to schizophrenia, based upon brain scans showing structural abnormalities and evidence of neurotransmitter dysfunction (Oltmanns Emery, 2015). However, this evidence only supports a predisposition to the disorder that may remain dormant until an environmental factor triggers the expression (Oltmanns Emery, 2015). Oltmanns and Emery (2015) state environmental triggers include complications during pregnancy or birth, maternal malnutrition, certain viral infections. A correlation between schizophrenia and various social factors has also been found. For example, the highest concentration of schizophrenia occurs amongst those with the lowest socioeconomic statuses (Oltmanns Emery, 2015). According to Oltmanns and Emery (2015), two theories exist to explain this phenomenon: social causation, in which the status causes the disorder, and social selection, in which the disorder forces the status. Additionally, higher rates of schizophrenia occur in those who immigrate from another country, perhaps causing social adversity that triggers the disorder (Oltmanns Emery, 2015). It is unclear what combination of factors caused Peter Winter’s disorder. His mother mentions that as a child he had a strong attachment to a neighbor’s dog and became despondent and uninterested in enjoyable activities when the dog passed away (Byrne Kerrigan, 1993). Additionally, she mentions that he dropped out of college after only a few months, lost 20 pounds, and cut contact with the family, which is within the typical age of onset (15-35 years of age) for schizophrenia (Byrne Kerrigan, 1993). Judging from setting elements in the film, such as the fishing industry and farm houses, Winter lived in a predominantly working class town, which supports the social causation hypothesis (Byrne Kerrigan, 1993). Media Messages on Schizophrenia and Mental Health Filmmakers, when representing a mental disorder, have a moral obligation to accurately portray that mental disorder. According to Owen (2012), many cinematic depictions are based upon misinformation. In her analysis of 42 film characters, Owen (2012) found all depictions of schizophrenics carried some form of incorrect information. For example, 79 percent of these characters were male, a much higher rate than in actual occurrence (Owen, 2012). Additionally, 95 percent were Caucasian, whereas schizophrenia occurs at a much higher rate with African-Americans (Owen, 2012). Byrne and Kerrigan (1993) are guilty of dissemination both of those inaccurate depictions in Clean, Shaven. Owen (2012) found that while Clean, Shaven did rely on some inaccuracies, they were â€Å"inconsequential and did not detract from an overall accurate and compelling portrayal of schizophrenia† and praised the film for providing a â€Å"realistic and sympathetic representation [of the] day-to-day struggl es to cope with symptoms.† Of additional note, Kerrigan allows the audience to formulate presuppositions about Peter Winter’s guilt. In the opening scene, Winter sits in his car as a girl bounces a soccer ball against the windshield. Startled by the sound and frightened by the glare she gives him, Peter steps out of the car and walks off out of camera range. Next the viewer hears loud bangs and a girl screaming, then Winter gets back in the car with a large item wrapped in orange plastic bags. In a later scene, Detective Jack McNally is called on a case of the murder of a girl who looks similar to the girl with the soccer ball. Throughout the movie, McNally, and the audience as well, believes Winter murdered the girl, however he is unable to find any conclusive evidence. In a final scene, McNally rips open the orange plastic to find nothing but newspapers. This interplay comments on society’s false notions that the mentally ill are much more likely to commit violent acts (Oltmanns Emery, 2015; O wen, 2012). The viewer is left questioning whether the sounds of violence from the beginning were just another of Winter’s auditory hallucinations. In conclusion, Clean, Shaven provides a unique, sympathetic view into the life of someone suffering with schizophrenia. Byrne and Kerrigan (1993) portray auditory and visual hallucinations realistically and in a way that the viewer experiences them as if his own, providing more understanding for the development of the delusions. References Byrne, J. D. (Producer), Kerrigan, L. (Director). (1993).Clean, Shaven[Motion picture]. United States of America: DSM III Films. Lim, D. (2006). Clean, Shaven: Inside man. The Criterion Collection. Retrieved from http://www.criterion.com/current/posts/453-clean-shaven-inside-man Oltmanns, T. F. Emery, R. E. (2015). Abnormal psychology (8th Ed.). Boston: Pearson. Owen, P. R. (2012). Portrayals of schizophrenia by entertainment media: A content analysis of contemporary movies. Psychiatric Services, 63(7), 655-659. doi: 10.1176/appi.ps.201100371